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Preamble
Recitals 40
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
Title IV - GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY (Article 87-100) 14
- Chapter 1 - Entry summary declaration (Article 87-90) 4
- Chapter 2 - Arrival of goods (Article 91-100) 10
  - Section 1 - Entry of goods into the customs territory of the Community (Article 91-94) 4
  - Section 2 - Presentation, unloading and examination of goods (Article 95-96) 2
  - Section 3 - Formalities after presentation (Article 97-98) 2
    
    Article 97 - Obligation to place non-Community goods under a customs procedure
    
    Article 98 - Goods deemed to be placed in temporary storage
  - Section 4 - Goods moved under a transit procedure (Article 99-100) 2
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
Amending acts 1
- 32013R0952from 30/10/2013

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New version applies from 19/06/2013. 199 provisions change. Later versions: 30/10/2013. Article 97 changes in this version: compare with the current text.

View as of 19/06/2013 What changes

Article 97 - Obligation to place non-Community goods under a customs procedure

Article 97

Obligation to place non-Community goods under a customs procedure

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1. Without prejudice to Articles 125 to 127, non-Community goods presented to customs shall be placed under a customs procedure.

2. Except as otherwise provided, the declarant shall be free to choose the customs procedure under which he wishes to place the goods, under the conditions for that procedure, irrespective of their nature or quantity, or their country of origin, consignment or destination.

Official text · the act as published Open full page ↗