◷
New version applies from 30/10/2013 — introduced by 32013R0952.
232 provisions change.
Regulation (EC) No 450/2008
24/06/2008 → 19/06/2013: 2 inserted · 0 removed · 197 amended · 0 moved · 1 renamed · 33 unchanged
Position-only shifts inside the same heading are not changes. Amended = the printed text changed.
Preamble
- amended Preamble
Recitals
- 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
- inserted Recital
- inserted Recital
- amended Recital 40
Title I - GENERAL PROVISIONS
- amended Article 1 - Subject matter and scope Title I › Chapter 1
- amended Article 2 - Mission of customs authorities Title I › Chapter 1
- amended Article 3 - Customs territory Title I › Chapter 1
- amended Article 4 - Definitions Title I › Chapter 1
- amended Article 5 - Exchange and storage of data Title I › Chapter 2 › Section 1
- amended Article 6 - Data protection Title I › Chapter 2 › Section 1
- amended Article 7 - Exchange of additional information between customs authorities and economic operators Title I › Chapter 2 › Section 1
- amended Article 8 - Provision of information by the customs authorities Title I › Chapter 2 › Section 1
- amended Article 9 - Provision of information to the customs authorities Title I › Chapter 2 › Section 1
- amended Article 10 - Electronic systems Title I › Chapter 2 › Section 1
- amended Article 11 - Customs representative Title I › Chapter 2 › Section 2
- amended Article 12 - Empowerment Title I › Chapter 2 › Section 2
- amended Article 13 - Application and authorisation Title I › Chapter 2 › Section 3
- amended Article 14 - Granting of status Title I › Chapter 2 › Section 3
- amended Article 15 - Implementing measures Title I › Chapter 2 › Section 3
- amended Article 16 - General provisions Title I › Chapter 2 › Section 4
- amended Article 18 - Annulment of favourable decisions Title I › Chapter 2 › Section 4
- amended Article 19 - Revocation and amendment of favourable decisions Title I › Chapter 2 › Section 4
- amended Article 20 - Decisions relating to binding information Title I › Chapter 2 › Section 4
- amended Article 21 - Application of penalties Title I › Chapter 2 › Section 5
- amended Article 23 - Right of appeal Title I › Chapter 2 › Section 6
- amended Article 24 - Suspension of implementation Title I › Chapter 2 › Section 6
- amended Article 25 - Customs controls Title I › Chapter 2 › Section 7
- amended Article 26 - Cooperation between authorities Title I › Chapter 2 › Section 7
- amended Article 28 - Intra-Community flights and sea crossings Title I › Chapter 2 › Section 7
- amended Article 29 - Keeping of documents and other information Title I › Chapter 2 › Section 8
- amended Article 30 - Charges and costs Title I › Chapter 2 › Section 8
- amended Article 31 - Currency conversion Title I › Chapter 3
- amended Article 32 - Time limits Title I › Chapter 3
Title I · 3 unchanged
Title II - FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
- amended Article 33 - Common Customs Tariff Title II › Chapter 1
- amended Article 34 - Tariff classification of goods Title II › Chapter 1
- amended Article 35 - Scope Title II › Chapter 2 › Section 1
- amended Article 36 - Acquisition of origin Title II › Chapter 2 › Section 1
- amended Article 37 - Proof of origin Title II › Chapter 2 › Section 1
- amended Article 39 - Preferential origin of goods Title II › Chapter 2 › Section 2
- amended Article 41 - Method of customs valuation based on the transaction value Title II › Chapter 3
- amended Article 42 - Secondary methods of customs valuation Title II › Chapter 3
- amended Article 43 - Implementing measures Title II › Chapter 3
Title II · 2 unchanged
Title III - CUSTOMS DEBT AND GUARANTEES
- amended Article 44 - Release for free circulation and temporary admission Title III › Chapter 1 › Section 1
- amended Article 45 - Special provisions relating to non-originating goods Title III › Chapter 1 › Section 1
- amended Article 46 - Customs debt incurred through non-compliance Title III › Chapter 1 › Section 1
- amended Article 47 - Deduction of an amount of import duty already paid Title III › Chapter 1 › Section 1
- amended Article 48 - Export and outward processing Title III › Chapter 1 › Section 2
- amended Article 49 - Customs debt incurred through non-compliance Title III › Chapter 1 › Section 2
- amended Article 50 - Prohibitions and restrictions Title III › Chapter 1 › Section 3
- amended Article 52 - General rules for calculation of the amount of import or export duty Title III › Chapter 1 › Section 3
- amended Article 53 - Special rules for calculation of the amount of import duty Title III › Chapter 1 › Section 3
- amended Article 54 - Implementing measures Title III › Chapter 1 › Section 3
- amended Article 55 - Place where the customs debt is incurred Title III › Chapter 1 › Section 3
- amended Article 56 - General provisions Title III › Chapter 2
- amended Article 57 - Compulsory guarantee Title III › Chapter 2
- amended Article 59 - Provision of a guarantee Title III › Chapter 2
- amended Article 61 - Guarantor Title III › Chapter 2
- amended Article 62 - Comprehensive guarantee Title III › Chapter 2
- amended Article 63 - Additional provisions relating to the use of guarantees Title III › Chapter 2
- amended Article 65 - Release of the guarantee Title III › Chapter 2
- amended Article 66 - Determination of the amount of import or export duty Title III › Chapter 3 › Section 1
- amended Article 67 - Notification of the customs debt Title III › Chapter 3 › Section 1
- amended Article 68 - Limitation of the customs debt Title III › Chapter 3 › Section 1
- amended Article 69 - Entry in the accounts Title III › Chapter 3 › Section 1
- amended Article 70 - Time of entry in the accounts Title III › Chapter 3 › Section 1
- amended Article 72 - General time limits for payment and suspension of the time limit for payment Title III › Chapter 3 › Section 2
- amended Article 73 - Payment Title III › Chapter 3 › Section 2
- amended Article 74 - Deferment of payment Title III › Chapter 3 › Section 2
- amended Article 75 - Time limits for deferred payment Title III › Chapter 3 › Section 2
- amended Article 77 - Other payment facilities Title III › Chapter 3 › Section 2
- amended Article 78 - Enforcement of payment and arrears Title III › Chapter 3 › Section 2
- amended Article 79 - Repayment and remission Title III › Chapter 3 › Section 3
- amended Article 81 - Defective goods or goods not complying with the terms of the contract Title III › Chapter 3 › Section 3
- amended Article 82 - Repayment or remission on account of error by the competent authorities Title III › Chapter 3 › Section 3
- amended Article 84 - Procedure for repayment and remission Title III › Chapter 3 › Section 3
- amended Article 86 - Extinguishment Title III › Chapter 4
Title III · 9 unchanged
Article 51 · Article 58 · Article 60 · Article 64 · Article 71 · Article 76 · Article 80 · Article 83 · Article 85
Title IV - GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY
- amended Article 87 - Obligation to lodge an entry summary declaration Title IV › Chapter 1
- amended Article 88 - Lodgement and responsible person Title IV › Chapter 1
- amended Article 89 - Amendment of entry summary declaration Title IV › Chapter 1
- amended Article 91 - Customs supervision Title IV › Chapter 2 › Section 1
- amended Article 92 - Conveyance to the appropriate place Title IV › Chapter 2 › Section 1
- amended Article 93 - Intra-Community air and sea services Title IV › Chapter 2 › Section 1
- amended Article 94 - Conveyance under special circumstances Title IV › Chapter 2 › Section 1
- amended Article 95 - Presentation of goods to customs Title IV › Chapter 2 › Section 2
- amended Article 96 - Unloading and examination of goods Title IV › Chapter 2 › Section 2
- amended Article 97 - Obligation to place non-Community goods under a customs procedure Title IV › Chapter 2 › Section 3
- amended Article 98 - Goods deemed to be placed in temporary storage Title IV › Chapter 2 › Section 3
Title IV · 3 unchanged
Title V - GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
- amended Article 101 - Presumption of customs status of Community goods Title V › Chapter 1
- amended Article 102 - Loss of customs status of Community goods Title V › Chapter 1
- amended Article 104 - Customs declaration of goods and customs supervision of Community goods Title V › Chapter 2 › Section 1
- amended Article 105 - Competent customs offices Title V › Chapter 2 › Section 1
- amended Article 106 - Centralised clearance Title V › Chapter 2 › Section 1
- amended Article 107 - Types of customs declaration Title V › Chapter 2 › Section 1
- amended Article 108 - Content of a declaration and supporting documents Title V › Chapter 2 › Section 2
- amended Article 109 - Simplified declaration Title V › Chapter 2 › Section 3
- amended Article 110 - Supplementary declaration Title V › Chapter 2 › Section 3
- amended Article 111 - Person lodging a declaration Title V › Chapter 2 › Section 4
- amended Article 112 - Acceptance of a declaration Title V › Chapter 2 › Section 4
- amended Article 113 - Amendment of a declaration Title V › Chapter 2 › Section 4
- amended Article 114 - Invalidation of a declaration Title V › Chapter 2 › Section 4
- amended Article 116 - Simplification of customs formalities and controls Title V › Chapter 2 › Section 5
- amended Article 117 - Verification of a customs declaration Title V › Chapter 3 › Section 1
- amended Article 118 - Examination and sampling of goods Title V › Chapter 3 › Section 1
- amended Article 119 - Partial examination and sampling of goods Title V › Chapter 3 › Section 1
- amended Article 120 - Results of the verification Title V › Chapter 3 › Section 1
- amended Article 121 - Identification measures Title V › Chapter 3 › Section 1
- amended Article 123 - Release of the goods Title V › Chapter 3 › Section 2
- 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 3 › Section 2
- amended Article 126 - Measures to be taken by the customs authorities Title V › Chapter 4
- amended Article 127 - Abandonment Title V › Chapter 4
Title V · 5 unchanged
Article 103 · Article 115 · Article 122 · Article 125 · Article 128
Title VI - RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES
- amended Article 129 - Scope and effect Title VI › Chapter 1
- amended Article 130 - Scope and effect Title VI › Chapter 2 › Section 1
- amended Article 131 - Cases in which no relief from import duties is granted Title VI › Chapter 2 › Section 1
- amended Article 132 - Goods previously placed under the inward-processing procedure Title VI › Chapter 2 › Section 1
- amended Article 133 - Products of sea-fishing and other products taken from the sea Title VI › Chapter 2 › Section 2
Title VI · 1 unchanged
Title VII - SPECIAL PROCEDURES
- amended Article 135 - Scope Title VII › Chapter 1
- amended Article 136 - Authorisation Title VII › Chapter 1
- amended Article 137 - Records Title VII › Chapter 1
- amended Article 138 - Discharge of a procedure Title VII › Chapter 1
- amended Article 140 - Movement of goods Title VII › Chapter 1
- amended Article 142 - Equivalent goods Title VII › Chapter 1
- amended Article 144 - External transit Title VII › Chapter 2 › Section 1
- amended Article 145 - Internal transit Title VII › Chapter 2 › Section 1
- 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 Title VII › Chapter 2 › Section 2
- 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 2 › Section 2
- amended Article 148 - Scope Title VII › Chapter 3 › Section 1
- amended Article 149 - Responsibilities of the holder of the authorisation or procedure Title VII › Chapter 3 › Section 1
- amended Article 150 - Duration of a storage procedure Title VII › Chapter 3 › Section 1
- amended Article 151 - Placing of goods in temporary storage Title VII › Chapter 3 › Section 2
- amended Article 152 - Goods in temporary storage Title VII › Chapter 3 › Section 2
- amended Article 153 - Storage in customs warehouses Title VII › Chapter 3 › Section 3
- amended Article 154 - Community goods, end-use and processing activities Title VII › Chapter 3 › Section 3
- amended Article 155 - Designation of free zones Title VII › Chapter 3 › Section 4
- amended Article 156 - Buildings and activities in free zones Title VII › Chapter 3 › Section 4
- amended Article 157 - Presentation of goods and their placement under the procedure Title VII › Chapter 3 › Section 4
- amended Article 158 - Community goods in free zones Title VII › Chapter 3 › Section 4
- amended Article 159 - Non-Community goods in free zones Title VII › Chapter 3 › Section 4
- amended Article 162 - Scope Title VII › Chapter 4 › Section 1
- amended Article 163 - Period during which goods may remain under the temporary admission procedure Title VII › Chapter 4 › Section 1
- amended Article 165 - Amount of import duty in case of temporary admission with partial relief from import duties Title VII › Chapter 4 › Section 1
- amended Article 166 - End-use procedure Title VII › Chapter 4 › Section 2
- amended Article 168 - Scope Title VII › Chapter 5 › Section 2
- amended Article 169 - Period for discharge Title VII › Chapter 5 › Section 2
- amended Article 171 - Scope Title VII › Chapter 5 › Section 3
- amended Article 172 - Goods repaired free of charge Title VII › Chapter 5 › Section 3
- amended Article 173 - Standard exchange system Title VII › Chapter 5 › Section 3
- amended Article 174 - Prior importation of replacement products Title VII › Chapter 5 › Section 3
Title VII · 8 unchanged
Article 139 · Article 141 · Article 143 · Article 160 · Article 161 · Article 164 · Article 167 · Article 170
Title VIII - DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY
- amended Article 175 - Obligation to lodge a pre-departure declaration Title VIII › Chapter 1
- amended Article 176 - Measures establishing certain details Title VIII › Chapter 1
- amended Article 177 - Customs supervision and exit formalities Title VIII › Chapter 1
- amended Article 178 - Community goods Title VIII › Chapter 2
- amended Article 179 - Non-Community goods Title VIII › Chapter 2
- amended Article 180 - Exit summary declaration Title VIII › Chapter 2
- amended Article 181 - Amendment of the exit summary declaration Title VIII › Chapter 2
- amended Article 182 - Temporary export Title VIII › Chapter 3
Title IX - CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS
- amended Article 183 - Further implementing measures Title IX › Chapter 1
- amended Article 184 - Committee Title IX › Chapter 1
- amended Article 185 - Further matters Title IX › Chapter 1
- amended Article 188 - Application Title IX › Chapter 2
Title IX · 2 unchanged
Annexes
- amendedrenamed Annex 1 - CORRELATION TABLES was “Annex 1”