Means for the exchange and storage of information and common data requirements
- Use electronic systems for customs information and storage
Retained EU Law
2013
United Kingdom
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
At a glance
What's here
9 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Registration
- Register your business with customs authorities
Guarantor
- Meet guarantor requirements and provide a written customs guarantee
Lodging of an entry summary declaration
- Lodge an entry summary declaration for goods brought into the UK
Identification measures
- Take identification measures when customs requires and do not remove them without authorisation
Records
- Keep customs records of goods under special procedures or in free zones
Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure
- Fulfil obligations as holder of the Union transit procedure
Responsibilities of the holder of the authorisation or procedure
- Keep customs warehoused goods under supervision and meet storage/placement obligations
Lodging an exit summary declaration
- Lodge exit summary declaration for goods leaving UK customs territory
Browse 281 other sections — procedural / definitional / commencement
Subject matter and scope
Delegation of power
Mission of customs authorities
Customs territory
Definitions
Delegation of power
Conferral of implementing powers
Delegation of power
Conferral of implementing powers
Communication of information and data protection
Exchange of additional information between customs authorities and economic operators
Provision of information by the customs authorities
Provision of information to the customs authorities
Electronic systems
Conferral of implementing powers
Customs representative
Empowerment
Delegation of power
Conferral of implementing powers
Decisions taken upon application
Management of decisions taken upon application
Delegation of power
Conferral of implementing powers
Union-wide validity of decisions
Annulment of favourable decisions
Revocation and amendment of favourable decisions
Decisions taken without prior application
Limitations applicable to decisions on goods placed under a customs procedure or in temporary storage
Delegation of power
Conferral of implementing powers
Decisions relating to binding information
Management of decisions relating to binding information
Decisions relating to binding information with regard to other factors
Delegation of power
Conferral of implementing powers
Application and authorisation
Granting of status
Delegation of power
Conferral of implementing powers
Application of penalties
Decisions taken by a judicial authority
Right of appeal
Suspension of implementation
Risk management and customs controls
Cooperation between authorities
Post-release control
Intra-Union flights and sea crossings
Conferral of implementing powers
Keeping of documents and other information
Charges and costs
Currency conversion
Conferral of implementing powers
Periods, dates and time-limits
Common Customs Tariff and surveillance
Tariff classification of goods
Conferral of implementing powers
Scope
Acquisition of origin
Proof of origin
Delegation of power
Conferral of implementing powers
Preferential origin of goods
Delegation of power
Conferral of implementing powers
Measures taken by the Commission
Conferral of implementing powers
Scope
Method of customs valuation based on the transaction value
Elements of the transaction value
Elements not to be included in the customs value
Simplification
Secondary methods of customs valuation
Delegation of power
Conferral of implementing powers
Release for free circulation and temporary admission
Special provisions relating to non-originating goods
Customs debt incurred through non-compliance
Deduction of an amount of import duty already paid
Export and outward processing
Customs debt incurred through non-compliance
Prohibitions and restrictions
Several debtors
General rules for calculating the amount of import or export duty
Special rules for calculating the amount of import duty
Place where the customs debt is incurred
Delegation of power
General provisions
Compulsory guarantee
Optional guarantee
Provision of a guarantee
Choice of guarantee
Comprehensive guarantee
Temporary prohibitions relating to the use of comprehensive guarantees
Additional or replacement guarantee
Release of the guarantee
Delegation of power
Conferral of implementing powers
Determination of the amount of import or export duty
Notification of the customs debt
Limitation of the customs debt
Entry in the accounts
Time of entry in the accounts
Delegation of power
Conferral of implementing powers
General time-limits for payment and suspension of the time-limit for payment
Payment
Deferment of payment
Periods for which payment is deferred
Other payment facilities
Enforcement of payment
Interest on arrears
Delegation of power
General provisions
Overcharged amounts of import or export duty
Defective goods or goods not complying with the terms of the contract
Error by the competent authorities
Equity
Procedure for repayment and remission
Delegation of power
Conferral of implementing powers
Extinguishment
Application of penalties
Delegation of power
Risk analysis
Amendment and invalidation of an entry summary declaration
Declarations lodged instead of an entry summary declaration
Delegation of power
Conferral of implementing powers
Notification of arrival of a sea-going vessel or of an aircraft
Customs supervision
Conveyance to the appropriate place
Goods that have temporarily left the customs territory of the Union by sea or air
Conveyance under special circumstances
Conferral of implementing powers
Presentation of goods to customs
Unloading and examination of goods
Goods moved under transit
Delegation of power
Conferral of implementing powers
Goods in temporary storage
Temporary storage declaration
Amendment and invalidation of a temporary storage declaration
Conditions and responsibilities for the temporary storage of goods
Authorisation for the operation of temporary storage facilities
End of temporary storage
Choice of a customs procedure
Delegation of power
Conferral of implementing power
Presumption of customs status of Union goods
Loss of customs status of Union goods
Union goods leaving the customs territory of the Union temporarily
Delegation of power
Conferral of implementing powers
Customs declaration of goods and customs supervision of Union goods
Competent customs offices
Delegation of power
Conferral of implementing powers
Content of a standard customs declaration
Supporting documents
Delegation of power
Conferral of implementing powers
Simplified declaration
Supplementary declaration
Delegation of power
Conferral of implementing powers
Lodging a customs declaration
Lodging a customs declaration prior to the presentation of the goods
Acceptance of a customs declaration
Amendment of a customs declaration
Invalidation of a customs declaration
Delegation of power
Conferral of implementing powers
Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings
Conferral of implementing powers
Centralised clearance
Delegation of power
Conferral of implementing powers
Entry in the declarant's records
Delegation of power
Conferral of implementing powers
Self-assessment
Delegation of power
Conferral of implementing powers
Verification of a customs declaration
Examination and sampling of goods
Partial examination and sampling of goods
Results of the verification
Conferral of implementing powers
Release of the goods
Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
Delegation of power
Destruction of goods
Measures to be taken by the customs authorities
Abandonment
Conferral of implementing powers
Scope and effect
Commercial policy measures
Scope and effect
Goods which benefited from measures laid down under the common agricultural policy
Goods previously placed under the inward processing procedure
Delegation of power
Conferral of implementing powers
Products of sea-fishing and other products taken from the sea
Conferral of implementing powers
Scope
Authorisation
Delegation of power
Conferral of implementing powers
Discharge of a special procedure
Delegation of power
Conferral of implementing powers
Transfer of rights and obligations
Movement of goods
Usual forms of handling
Delegation of power
Conferral of implementing powers
Equivalent goods
Delegation of power
Conferral of implementing powers
External transit
Internal transit
Single territory for transit purposes
Exclusion of persons from TIR operations
Authorised consignee for TIR purposes
Delegation of power
Conferral of implementing powers
Goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure
Delegation of power
Conferral of implementing powers
Scope
Duration of a storage procedure
Conferral of implementing powers
Storage in customs warehouses
Processing
Designation of free zones
Buildings and activities in free zones
Presentation of goods and their placing under the procedure
Union goods in free zones
Non-Union goods in free zones
Taking goods out of a free zone
Customs status
Scope
Period during which goods may remain under the temporary admission procedure
Amount of import duty in case of temporary admission with partial relief from import duty
Delegation of power
End-use procedure
Rate of yield
Scope
Period for discharge
Temporary re-export for further processing
Scope
Goods repaired free of charge
Goods repaired or altered in the context of international agreements
Standard exchange system
Prior import of replacement products
Lodging a pre-departure declaration
Risk analysis
Delegation of power
Conferral of implementing powers
Customs supervision and formalities on exit
Conferral of implementing powers
Export of Union goods
Re-export of non-Union goods
Amendment and invalidation of the exit summary declaration
Conferral of implementing powers
Lodging a re-export notification
Amendment and invalidation of the re-export notification
Conferral of implementing powers
Relief from export duty for Union goods temporarily exported
Transitional measures
Reporting obligations
Delegation of power
Work programme
Conferral of implementing powers
Tests
Conferral of implementing powers
Exercise of the delegation
Committee procedure
Repeal and amendment of legislation in force
Entry into force
Application
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