What changes on 24/06/2008
The text in force from 23/09/2003 compared with the text from 24/06/2008.
230 inserted
0 amended
0 deleted
0 moved
Read the act as of 24/06/2008 · other versions: 19/06/2013 · 30/10/2013
Title I › Chapter 1
- inserted Article 1 - Subject matter and scope
- inserted Article 2 - Mission of customs authorities
- inserted Article 3 - Customs territory
- inserted Article 4 - Definitions
Title I › Chapter 2 › Section 1
- inserted Article 5 - Exchange and storage of data
- inserted Article 6 - Data protection
- inserted Article 7 - Exchange of additional information between customs authorities and economic operators
- inserted Article 8 - Provision of information by the customs authorities
- inserted Article 9 - Provision of information to the customs authorities
- inserted Article 10 - Electronic systems
Title I › Chapter 2 › Section 2
- inserted Article 11 - Customs representative
- inserted Article 12 - Empowerment
Title I › Chapter 2 › Section 3
- inserted Article 13 - Application and authorisation
- inserted Article 14 - Granting of status
- inserted Article 15 - Implementing measures
Title I › Chapter 2 › Section 4
- inserted Article 16 - General provisions
- inserted Article 17 - Community-wide validity of decisions
- inserted Article 18 - Annulment of favourable decisions
- inserted Article 19 - Revocation and amendment of favourable decisions
- inserted Article 20 - Decisions relating to binding information
Title I › Chapter 2 › Section 5
Title I › Chapter 2 › Section 6
- inserted Article 22 - Decisions taken by a judicial authority
- inserted Article 23 - Right of appeal
- inserted Article 24 - Suspension of implementation
Title I › Chapter 2 › Section 7
- inserted Article 25 - Customs controls
- inserted Article 26 - Cooperation between authorities
- inserted Article 27 - Post-release control
- inserted Article 28 - Intra-Community flights and sea crossings
Title I › Chapter 2 › Section 8
- inserted Article 29 - Keeping of documents and other information
- inserted Article 30 - Charges and costs
Title I › Chapter 3
- inserted Article 31 - Currency conversion
- inserted Article 32 - Time limits
Title II › Chapter 1
Title II › Chapter 2 › Section 1
- inserted Article 35 - Scope
- inserted Article 36 - Acquisition of origin
- inserted Article 37 - Proof of origin
- inserted Article 38 - Implementing measures
Title II › Chapter 2 › Section 2
Title II › Chapter 3
- inserted Article 40 - Scope
- inserted Article 41 - Method of customs valuation based on the transaction value
- inserted Article 42 - Secondary methods of customs valuation
- inserted Article 43 - Implementing measures
Title III › Chapter 1 › Section 1
- inserted Article 44 - Release for free circulation and temporary admission
- inserted Article 45 - Special provisions relating to non-originating goods
- inserted Article 46 - Customs debt incurred through non-compliance
- inserted Article 47 - Deduction of an amount of import duty already paid
Title III › Chapter 1 › Section 2
- inserted Article 48 - Export and outward processing
- inserted Article 49 - Customs debt incurred through non-compliance
Title III › Chapter 1 › Section 3
- inserted Article 50 - Prohibitions and restrictions
- inserted Article 51 - Several debtors
- inserted Article 52 - General rules for calculation of the amount of import or export duty
- inserted Article 53 - Special rules for calculation of the amount of import duty
- inserted Article 54 - Implementing measures
- inserted Article 55 - Place where the customs debt is incurred
Title III › Chapter 2
- inserted Article 56 - General provisions
- inserted Article 57 - Compulsory guarantee
- inserted Article 58 - Optional guarantee
- inserted Article 59 - Provision of a guarantee
- inserted Article 60 - Choice of guarantee
- inserted Article 61 - Guarantor
- inserted Article 62 - Comprehensive guarantee
- inserted Article 63 - Additional provisions relating to the use of guarantees
- inserted Article 64 - Additional or replacement guarantee
- inserted Article 65 - Release of the guarantee
Title III › Chapter 3 › Section 1
- inserted Article 66 - Determination of the amount of import or export duty
- inserted Article 67 - Notification of the customs debt
- inserted Article 68 - Limitation of the customs debt
- inserted Article 69 - Entry in the accounts
- inserted Article 70 - Time of entry in the accounts
- inserted Article 71 - Implementing measures
Title III › Chapter 3 › Section 2
- inserted Article 72 - General time limits for payment and suspension of the time limit for payment
- inserted Article 73 - Payment
- inserted Article 74 - Deferment of payment
- inserted Article 75 - Time limits for deferred payment
- inserted Article 76 - Implementing measures
- inserted Article 77 - Other payment facilities
- inserted Article 78 - Enforcement of payment and arrears
Title III › Chapter 3 › Section 3
- inserted Article 79 - Repayment and remission
- inserted Article 80 - Repayment and remission of overcharged amounts of import or export duty
- inserted Article 81 - Defective goods or goods not complying with the terms of the contract
- inserted Article 82 - Repayment or remission on account of error by the competent authorities
- inserted Article 83 - Repayment and remission in equity
- inserted Article 84 - Procedure for repayment and remission
- inserted Article 85 - Implementing measures
Title III › Chapter 4
- inserted Article 86 - Extinguishment
Title IV › Chapter 1
- inserted Article 87 - Obligation to lodge an entry summary declaration
- inserted Article 88 - Lodgement and responsible person
- inserted Article 89 - Amendment of entry summary declaration
- inserted Article 90 - Customs declaration replacing entry summary declaration
Title IV › Chapter 2 › Section 1
- inserted Article 91 - Customs supervision
- inserted Article 92 - Conveyance to the appropriate place
- inserted Article 93 - Intra-Community air and sea services
- inserted Article 94 - Conveyance under special circumstances
Title IV › Chapter 2 › Section 2
- inserted Article 95 - Presentation of goods to customs
- inserted Article 96 - Unloading and examination of goods
Title IV › Chapter 2 › Section 3
- inserted Article 97 - Obligation to place non-Community goods under a customs procedure
- inserted Article 98 - Goods deemed to be placed in temporary storage
Title IV › Chapter 2 › Section 4
- inserted Article 99 - Waiver for goods arriving under transit
- inserted Article 100 - Provisions applicable to non-Community goods after a transit procedure has ended
Title V › Chapter 1
- inserted Article 101 - Presumption of customs status of Community goods
- inserted Article 102 - Loss of customs status of Community goods
- inserted Article 103 - Community goods leaving the customs territory temporarily
Title V › Chapter 2 › Section 1
- inserted Article 104 - Customs declaration of goods and customs supervision of Community goods
- inserted Article 105 - Competent customs offices
- inserted Article 106 - Centralised clearance
- inserted Article 107 - Types of customs declaration
Title V › Chapter 2 › Section 2
Title V › Chapter 2 › Section 3
- inserted Article 109 - Simplified declaration
- inserted Article 110 - Supplementary declaration
Title V › Chapter 2 › Section 4
- inserted Article 111 - Person lodging a declaration
- inserted Article 112 - Acceptance of a declaration
- inserted Article 113 - Amendment of a declaration
- inserted Article 114 - Invalidation of a declaration
Title V › Chapter 2 › Section 5
- inserted Article 115 - Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings
- inserted Article 116 - Simplification of customs formalities and controls
Title V › Chapter 3 › Section 1
- inserted Article 117 - Verification of a customs declaration
- inserted Article 118 - Examination and sampling of goods
- inserted Article 119 - Partial examination and sampling of goods
- inserted Article 120 - Results of the verification
- inserted Article 121 - Identification measures
- inserted Article 122 - Implementing measures
Title V › Chapter 3 › Section 2
- inserted Article 123 - Release of the goods
- inserted Article 124 - Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
Title V › Chapter 4
- inserted Article 125 - Destruction of goods
- inserted Article 126 - Measures to be taken by the customs authorities
- inserted Article 127 - Abandonment
- inserted Article 128 - Implementing measures
Title VI › Chapter 1
- inserted Article 129 - Scope and effect
Title VI › Chapter 2 › Section 1
- inserted Article 130 - Scope and effect
- inserted Article 131 - Cases in which no relief from import duties is granted
- inserted Article 132 - Goods previously placed under the inward-processing procedure
Title VI › Chapter 2 › Section 2
Title VI › Chapter 2 › Section 3
- inserted Article 134 - Implementing measures
Title VII › Chapter 1
- inserted Article 135 - Scope
- inserted Article 136 - Authorisation
- inserted Article 137 - Records
- inserted Article 138 - Discharge of a procedure
- inserted Article 139 - Transfer of rights and obligations
- inserted Article 140 - Movement of goods
- inserted Article 141 - Usual forms of handling
- inserted Article 142 - Equivalent goods
- inserted Article 143 - Implementing measures
Title VII › Chapter 2 › Section 1
- inserted Article 144 - External transit
- inserted Article 145 - Internal transit
Title VII › Chapter 2 › Section 2
- inserted Article 146 - Obligations of the holder of the Community transit procedure and of the carrier and recipient of goods moving under the Community transit procedure
- inserted Article 147 - Goods passing through the territory of a country outside the customs territory of the Community under the external Community transit procedure
Title VII › Chapter 3 › Section 1
- inserted Article 148 - Scope
- inserted Article 149 - Responsibilities of the holder of the authorisation or procedure
- inserted Article 150 - Duration of a storage procedure
Title VII › Chapter 3 › Section 2
- inserted Article 151 - Placing of goods in temporary storage
- inserted Article 152 - Goods in temporary storage
Title VII › Chapter 3 › Section 3
- inserted Article 153 - Storage in customs warehouses
- inserted Article 154 - Community goods, end-use and processing activities
Title VII › Chapter 3 › Section 4
- inserted Article 155 - Designation of free zones
- inserted Article 156 - Buildings and activities in free zones
- inserted Article 157 - Presentation of goods and their placement under the procedure
- inserted Article 158 - Community goods in free zones
- inserted Article 159 - Non-Community goods in free zones
- inserted Article 160 - Bringing goods out of a free zone
- inserted Article 161 - Customs status
Title VII › Chapter 4 › Section 1
- inserted Article 162 - Scope
- inserted Article 163 - Period during which goods may remain under the temporary admission procedure
- inserted Article 164 - Situations covered by temporary admission
- inserted Article 165 - Amount of import duty in case of temporary admission with partial relief from import duties
Title VII › Chapter 4 › Section 2
- inserted Article 166 - End-use procedure
Title VII › Chapter 5 › Section 1
- inserted Article 167 - Rate of yield
Title VII › Chapter 5 › Section 2
- inserted Article 168 - Scope
- inserted Article 169 - Period for discharge
- inserted Article 170 - Temporary re-export for further processing
Title VII › Chapter 5 › Section 3
- inserted Article 171 - Scope
- inserted Article 172 - Goods repaired free of charge
- inserted Article 173 - Standard exchange system
- inserted Article 174 - Prior importation of replacement products
Title VIII › Chapter 1
- inserted Article 175 - Obligation to lodge a pre-departure declaration
- inserted Article 176 - Measures establishing certain details
- inserted Article 177 - Customs supervision and exit formalities
Title VIII › Chapter 2
- inserted Article 178 - Community goods
- inserted Article 179 - Non-Community goods
- inserted Article 180 - Exit summary declaration
- inserted Article 181 - Amendment of the exit summary declaration
Title VIII › Chapter 3
- inserted Article 182 - Temporary export
Title IX › Chapter 1
- inserted Article 183 - Further implementing measures
- inserted Article 184 - Committee
- inserted Article 185 - Further matters
Title IX › Chapter 2
- inserted Article 186 - Repeal
- inserted Article 187 - Entry into force
- inserted Article 188 - Application
Outside any heading
- inserted Recital 1
- inserted Recital 2
- inserted Recital 3
- inserted Recital 4
- inserted Recital 5
- inserted Recital 6
- inserted Recital 7
- inserted Recital 8
- inserted Recital 9
- inserted Recital 10
- inserted Recital 11
- inserted Recital 12
- inserted Recital 13
- inserted Recital 14
- inserted Recital 15
- inserted Recital 16
- inserted Recital 17
- inserted Recital 18
- inserted Recital 19
- inserted Recital 20
- inserted Recital 21
- inserted Recital 22
- inserted Recital 23
- inserted Recital 24
- inserted Recital 25
- inserted Recital 26
- inserted Recital 27
- inserted Recital 28
- inserted Recital 29
- inserted Recital 30
- inserted Recital 31
- inserted Recital 32
- inserted Recital 33
- inserted Recital 34
- inserted Recital 35
- inserted Recital 36
- inserted Recital 37
- inserted Recital 38
- inserted Recital 39
- inserted Recital 40
- inserted Preamble
- inserted Annex 1