What changes on 19/06/2013

The text in force from 24/06/2008 compared with the text from 19/06/2013.

Read the act as of 19/06/2013 · other versions: 30/10/2013

Title I › Chapter 1

• amended Article 1 - Subject matter and scope
• amended Article 2 - Mission of customs authorities
• amended Article 3 - Customs territory
• amended Article 4 - Definitions

Title I › Chapter 2 › Section 1

• amended Article 5 - Exchange and storage of data
• amended Article 6 - Data protection
• amended Article 7 - Exchange of additional information between customs authorities and economic operators
• amended Article 8 - Provision of information by the customs authorities
• amended Article 9 - Provision of information to the customs authorities
• amended Article 10 - Electronic systems

Title I › Chapter 2 › Section 2

• amended Article 11 - Customs representative
• amended Article 12 - Empowerment

Title I › Chapter 2 › Section 3

• amended Article 13 - Application and authorisation
• amended Article 14 - Granting of status
• amended Article 15 - Implementing measures

Title I › Chapter 2 › Section 4

• amended Article 16 - General provisions
• amended Article 18 - Annulment of favourable decisions
• amended Article 19 - Revocation and amendment of favourable decisions
• amended Article 20 - Decisions relating to binding information

Title I › Chapter 2 › Section 5

• amended Article 21 - Application of penalties

Title I › Chapter 2 › Section 6

• amended Article 23 - Right of appeal
• amended Article 24 - Suspension of implementation

Title I › Chapter 2 › Section 7

• amended Article 25 - Customs controls
• amended Article 26 - Cooperation between authorities
• amended Article 28 - Intra-Community flights and sea crossings

Title I › Chapter 2 › Section 8

• amended Article 29 - Keeping of documents and other information
• amended Article 30 - Charges and costs

Title I › Chapter 3

• amended Article 31 - Currency conversion
• amended Article 32 - Time limits

Title II › Chapter 1

• amended Article 33 - Common Customs Tariff
• amended Article 34 - Tariff classification of goods

Title II › Chapter 2 › Section 1

• amended Article 35 - Scope
• amended Article 36 - Acquisition of origin
• amended Article 37 - Proof of origin

Title II › Chapter 2 › Section 2

• amended Article 39 - Preferential origin of goods

Title II › Chapter 3

• amended Article 41 - Method of customs valuation based on the transaction value
• amended Article 42 - Secondary methods of customs valuation
• amended Article 43 - Implementing measures

Title III › Chapter 1 › Section 1

• amended Article 44 - Release for free circulation and temporary admission
• amended Article 45 - Special provisions relating to non-originating goods
• amended Article 46 - Customs debt incurred through non-compliance
• amended Article 47 - Deduction of an amount of import duty already paid

Title III › Chapter 1 › Section 2

• amended Article 48 - Export and outward processing
• amended Article 49 - Customs debt incurred through non-compliance

Title III › Chapter 1 › Section 3

• amended Article 50 - Prohibitions and restrictions
• amended Article 52 - General rules for calculation of the amount of import or export duty
• amended Article 53 - Special rules for calculation of the amount of import duty
• amended Article 54 - Implementing measures
• amended Article 55 - Place where the customs debt is incurred

Title III › Chapter 2

• amended Article 56 - General provisions
• amended Article 57 - Compulsory guarantee
• amended Article 59 - Provision of a guarantee
• amended Article 61 - Guarantor
• amended Article 62 - Comprehensive guarantee
• amended Article 63 - Additional provisions relating to the use of guarantees
• amended Article 65 - Release of the guarantee

Title III › Chapter 3 › Section 1

• amended Article 66 - Determination of the amount of import or export duty
• amended Article 67 - Notification of the customs debt
• amended Article 68 - Limitation of the customs debt
• amended Article 69 - Entry in the accounts
• amended Article 70 - Time of entry in the accounts

Title III › Chapter 3 › Section 2

• amended Article 72 - General time limits for payment and suspension of the time limit for payment
• amended Article 73 - Payment
• amended Article 74 - Deferment of payment
• amended Article 75 - Time limits for deferred payment
• amended Article 77 - Other payment facilities
• amended Article 78 - Enforcement of payment and arrears

Title III › Chapter 3 › Section 3

• amended Article 79 - Repayment and remission
• amended Article 81 - Defective goods or goods not complying with the terms of the contract
• amended Article 82 - Repayment or remission on account of error by the competent authorities
• amended Article 84 - Procedure for repayment and remission

Title III › Chapter 4

• amended Article 86 - Extinguishment

Title IV › Chapter 1

• amended Article 87 - Obligation to lodge an entry summary declaration
• amended Article 88 - Lodgement and responsible person
• amended Article 89 - Amendment of entry summary declaration

Title IV › Chapter 2 › Section 1

• amended Article 91 - Customs supervision
• amended Article 92 - Conveyance to the appropriate place
• amended Article 93 - Intra-Community air and sea services
• amended Article 94 - Conveyance under special circumstances

Title IV › Chapter 2 › Section 2

• amended Article 95 - Presentation of goods to customs
• amended Article 96 - Unloading and examination of goods

Title IV › Chapter 2 › Section 3

• amended Article 97 - Obligation to place non-Community goods under a customs procedure
• amended Article 98 - Goods deemed to be placed in temporary storage

Title V › Chapter 1

• amended Article 101 - Presumption of customs status of Community goods
• amended Article 102 - Loss of customs status of Community goods

Title V › Chapter 2 › Section 1

• amended Article 104 - Customs declaration of goods and customs supervision of Community goods
• amended Article 105 - Competent customs offices
• amended Article 106 - Centralised clearance
• amended Article 107 - Types of customs declaration

Title V › Chapter 2 › Section 2

• amended Article 108 - Content of a declaration and supporting documents

Title V › Chapter 2 › Section 3

• amended Article 109 - Simplified declaration
• amended Article 110 - Supplementary declaration

Title V › Chapter 2 › Section 4

• amended Article 111 - Person lodging a declaration
• amended Article 112 - Acceptance of a declaration
• amended Article 113 - Amendment of a declaration
• amended Article 114 - Invalidation of a declaration

Title V › Chapter 2 › Section 5

• amended Article 116 - Simplification of customs formalities and controls

Title V › Chapter 3 › Section 1

• amended Article 117 - Verification of a customs declaration
• amended Article 118 - Examination and sampling of goods
• amended Article 119 - Partial examination and sampling of goods
• amended Article 120 - Results of the verification
• amended Article 121 - Identification measures

Title V › Chapter 3 › Section 2

• amended Article 123 - Release of the goods
• amended 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

• amended Article 126 - Measures to be taken by the customs authorities
• amended Article 127 - Abandonment

Title VI › Chapter 1

• amended Article 129 - Scope and effect

Title VI › Chapter 2 › Section 1

• amended Article 130 - Scope and effect
• amended Article 131 - Cases in which no relief from import duties is granted
• amended Article 132 - Goods previously placed under the inward-processing procedure

Title VI › Chapter 2 › Section 2

• amended Article 133 - Products of sea-fishing and other products taken from the sea

Title VII › Chapter 1

• amended Article 135 - Scope
• amended Article 136 - Authorisation
• amended Article 137 - Records
• amended Article 138 - Discharge of a procedure
• amended Article 140 - Movement of goods
• amended Article 142 - Equivalent goods

Title VII › Chapter 2 › Section 1

• amended Article 144 - External transit
• amended Article 145 - Internal transit

Title VII › Chapter 2 › Section 2

• amended 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
• amended 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

• amended Article 148 - Scope
• amended Article 149 - Responsibilities of the holder of the authorisation or procedure
• amended Article 150 - Duration of a storage procedure

Title VII › Chapter 3 › Section 2

• amended Article 151 - Placing of goods in temporary storage
• amended Article 152 - Goods in temporary storage

Title VII › Chapter 3 › Section 3

• amended Article 153 - Storage in customs warehouses
• amended Article 154 - Community goods, end-use and processing activities

Title VII › Chapter 3 › Section 4

• amended Article 155 - Designation of free zones
• amended Article 156 - Buildings and activities in free zones
• amended Article 157 - Presentation of goods and their placement under the procedure
• amended Article 158 - Community goods in free zones
• amended Article 159 - Non-Community goods in free zones

Title VII › Chapter 4 › Section 1

• amended Article 162 - Scope
• amended Article 163 - Period during which goods may remain under the temporary admission procedure
• amended Article 165 - Amount of import duty in case of temporary admission with partial relief from import duties

Title VII › Chapter 4 › Section 2

• amended Article 166 - End-use procedure

Title VII › Chapter 5 › Section 2

• amended Article 168 - Scope
• amended Article 169 - Period for discharge

Title VII › Chapter 5 › Section 3

• amended Article 171 - Scope
• amended Article 172 - Goods repaired free of charge
• amended Article 173 - Standard exchange system
• amended Article 174 - Prior importation of replacement products

Title VIII › Chapter 1

• amended Article 175 - Obligation to lodge a pre-departure declaration
• amended Article 176 - Measures establishing certain details
• amended Article 177 - Customs supervision and exit formalities

Title VIII › Chapter 2

• amended Article 178 - Community goods
• amended Article 179 - Non-Community goods
• amended Article 180 - Exit summary declaration
• amended Article 181 - Amendment of the exit summary declaration

Title VIII › Chapter 3

• amended Article 182 - Temporary export

Title IX › Chapter 1

• amended Article 183 - Further implementing measures
• amended Article 184 - Committee
• amended Article 185 - Further matters

Title IX › Chapter 2

• amended Article 188 - Application

Outside any heading

• inserted Recital
• inserted Recital
• amended Recital 1
• amended Recital 2
• amended Recital 3
• amended Recital 4
• amended Recital 5
• amended Recital 6
• amended Recital 7
• amended Recital 8
• amended Recital 9
• amended Recital 10
• amended Recital 11
• amended Recital 12
• amended Recital 13
• amended Recital 14
• amended Recital 15
• amended Recital 16
• amended Recital 17
• amended Recital 18
• amended Recital 19
• amended Recital 20
• amended Recital 21
• amended Recital 22
• amended Recital 23
• amended Recital 24
• amended Recital 25
• amended Recital 26
• amended Recital 27
• amended Recital 28
• amended Recital 29
• amended Recital 30
• amended Recital 31
• amended Recital 32
• amended Recital 33
• amended Recital 34
• amended Recital 35
• amended Recital 36
• amended Recital 37
• amended Recital 38
• amended Recital 39
• amended Recital 40
• amended Preamble
• amended Annex 1 - CORRELATION TABLES