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Preamble
Recitals 42
Title I - GENERAL PROVISIONS (Article 1-32) 32
Title II - FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED (Article 33-43) 11
Title III - CUSTOMS DEBT AND GUARANTEES (Article 44-86) 43
- Chapter 1 - Incurrence of a customs debt (Article 44-55) 12
- Chapter 2 - Guarantee for a potential or existing customs debt (Article 56-65) 10
- Chapter 3 - Recovery and payment of duty and repayment and remission of the amount of import and export duty (Article 66-85) 20
  - Section 1 - Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts (Article 66-71) 6
  - Section 2 - Payment of the amount of import or export duty (Article 72-78) 7
  - Section 3 - Repayment and remission of the amount of import or export duty (Article 79-85) 7
    
    Article 79 - Repayment and remission
    
    Article 80 - Repayment and remission of overcharged amounts of import or export duty
    
    Article 81 - Defective goods or goods not complying with the terms of the contract
    
    Article 82 - Repayment or remission on account of error by the competent authorities
    
    Article 83 - Repayment and remission in equity
    
    Article 84 - Procedure for repayment and remission
    
    Article 85 - Implementing measures
- Chapter 4 - Extinguishment of customs debt (Article 86) 1
Title IV - GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY (Article 87-100) 14
Title V - GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS (Article 101-128) 28
Title VI - RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES (Article 129-134) 6
Title VII - SPECIAL PROCEDURES (Article 135-174) 40
Title VIII - DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY (Article 175-182) 8
Title IX - CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS (Article 183-188) 6
Annexes 1
- Annex 1 - CORRELATION TABLES
Amending acts 1
- 32013R0952from 30/10/2013

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New version applies from 30/10/2013 — introduced by 32013R0952. 232 provisions change. Article 85 is deleted from 30/10/2013.

View as of 30/10/2013 What changes

Article 85 - Implementing measures

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Article 85

Implementing measures

The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Section. Those measures shall lay down, in particular, the cases in which the Commission shall, in accordance with the management procedure referred to in Article 184(3), decide whether remission or repayment of an amount of import or export duty is justified.

Official text · consolidated version 19/06/2013 (no longer in force) Open full page ↗