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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
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. Recital 18 changes in this version: compare with the current text.

View as of 19/06/2013 What changes

Recital 18

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Recital 18

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(18)It is desirable to group together all cases of incurrence of a customs debt on importation, other than following the submission of a customs declaration for release for free circulation or temporary admission with partial relief, in order to avoid difficulties in determining the legal basis on which the customs debt was incurred. The same should apply in cases of incurrence of a customs debt on exportation.

Official text · the act as publishedFrom the act as published (consolidated texts do not carry recitals or the preamble). Open full page ↗

Metadata

Not in force since 29/10/2013

↻ Amendments (0)

1 of the 1 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.

19/06/2013 current no text change
24/06/2008 first version in the database