Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

s.art001

Definitions

s.art002

Formats and codes for common data requirements (Article 6(2) of the Code)

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Security of electronic systems(Article 16(1) of the Code)

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Storage of data(Article 16(1) of the Code)

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Availability of electronic systems(Article 16(1) of the Code)

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Competent customs authority(Article 9 of the Code)

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Electronic system relating to EORI number(Article 16 of the Code)

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General procedure for the right to be heard(Article 22(6) of the Code)

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Specific procedure for the right to be heard(Article 22(6) of the Code)

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Electronic systems relating to decisions(Article 16(1) of the Code)

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Customs authority designated to receive applications(Third subparagraph of Article 22(1) of the Code)

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Acceptance of the application(Article 22(2) of the Code)

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Storage of information relating to decisions(Article 23(5) of the Code)

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Consultation between the customs authorities(Article 22 of the Code)

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Revocation of a favourable decision(Article 28 of the Code)

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Application for a decision relating to binding information(Article 22(1) of the Code)

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Consistency with existing BTI decisions(Article 22(3) of the Code)

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Notification of BOI decisions(Article 6(3) of the Code)

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Exchange of data relating to BOI decisions(Article 23(5) of the Code)

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Monitoring of BTI decisions(Article 23(5) of the Code)

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Electronic system relating to BTI(Articles 16(1) and 23(5) of the Code)

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Extended use of decisions relating to binding information(Article 34(9) of the Code)

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Actions to ensure the correct and uniform tariff classification or determination of origin(Article 34(10) of the Code)

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Compliance(Article 39(a) of the Code)

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Satisfactory system of managing commercial and transport records(Article 39(b) of the Code)

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Financial solvency(Article 39(c) of the Code)

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Practical standards of competence or professional qualifications(Article 39(d) of the Code)

s.art028

Security and safety standards(Article 39(e) of the Code)

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Examination of the criteria(Article 22 of the Code)

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Electronic system relating to the AEO status(Article 16(1) of the Code)

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Consultation procedure and exchange of information between customs authorities(Article 22 of the Code)

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Rejection of an application(Article 22 of the Code)

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Combination of both types of authorisations(Article 38(3) of the Code)

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Revocation of an authorisation(Article 28 of the Code)

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Monitoring(Article 23(5) of the Code)

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Electronic system relating to risk management and customs controls(Article 16(1) of the Code)

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Transit flights(Article 49 of the Code)

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Transit flights in business and tourist aircraft(Article 49 of the Code)

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Inbound transfer flights(Article 49 of the Code)

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Outbound transfer flights(Article 49 of the Code)

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Transfer to a tourist or business aircraft(Article 49 of the Code)

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Transfers between airports on the territory of the same Member State(Article 49 of the Code)

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Measures to prevent illegal transfer(Article 49 of the Code)

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Baggage tag(Article 49 of the Code)

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List of international Union airports(Article 49 of the Code)

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Pleasure crafts(Article 49 of the Code)

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Transfer crossings(Article 49 of the Code)

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Provisions on tariff exchange rate(Article 53 of the Code)

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General rules on the uniform management of tariff quotas(Article 56(4) of the Code)

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Responsibilities of the customs authorities of the Member States for the uniform management of tariff quotas(Article 56(4) of the Code)

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Allocation of quantities under tariff quotas(Article 56(4) of the Code)

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Cancellation of requests and returns of unused allocated quantities under tariff quotas(Article 56(4) of the Code)

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Critical status of tariff quotas(Article 56(4) of the Code)

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Electronic system relating to the management of tariff quotas(Articles 16(1) and 56(4) of the Code)

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Electronic system relating to surveillance of the release for free circulation or the export of goods(Articles 16(1) and 56(5) of the Code)

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Certificate of origin for products subject to special non-preferential import arrangements(Article 61(1) and (2) of the Code)

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Provision of information concerning administrative cooperation relating to special non-preferential import arrangements(Article 61 of the Code)

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Subsequent verification of the certificates of origin for products subject to special non-preferential import arrangements(Article 61 of the Code)

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For the purposes of this Section, the definitions laid down...

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Supplier’s declarations and their use(Article 64(1) of the Code)

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Administrative cooperation between the Member States(Article 64(1) of the Code)

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Checking suppliers’ declarations(Article 64(1) of the Code)

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Approved exporter authorisation(Article 64(1) of the Code)

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Registration of exporters outside the framework of the GSP scheme of the Union (Article 64(1) of the Code)

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Replacement of documents on corigin issued or made out outside the framework of the GSP scheme of the Union (Article 64(1) of the Code)

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Preferential origin of processed products obtained from goods having preferential originating status (Article 64(1) of the Code)

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Obligation to provide administrative cooperation within the framework of the REX system(Article 64(1) of the Code)

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Procedures and methods of administrative cooperation applicable with regard to exports using certificates of origin Form A and invoice declarations(Article 64(1) of the Code)

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Notification obligations applicable after the date of application of the registered exporter (REX) system(Article 64(1) of the Code)

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Notification obligations applicable until the date of application of the registered exporter (REX) system(Article 64(1) of the Code)

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Procedure for the issue of a certificate of origin Form A(Article 64(1) of the Code)

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Conditions for making out an invoice declaration(Article 64(1) of the Code)

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Conditions for issuing a certificate of origin Form A in case of cumulation(Article 64(1) of the Code)

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Obligation for exporters to be registered and waiver thereof(Article 64(1) of the Code)

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Registered exporter database: obligations of the authorities(Article 64(1) of the Code)

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Date of application of certain provisions(Article 64(1) of the Code)

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Registered exporter database: access rights to the database(Article 64(1) of the Code)

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Registered exporter database: data protection(Article 64(1) of the Code)

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Notification obligations applicable to Member States for the implementation of the registered exporter (REX) system(Article 64(1) of the Code)

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Registered exporter system: Publication requirement (Article 64(1) of the Code)

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Automatic registration of exporters for a country becoming a beneficiary country of the GSP scheme of the Union(Article 64(1) of the Code)

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Revocation of registration(Article 64(1) of the Code)

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Automatic revocation of registrations when a country is withdrawn from the list of beneficiary countries(Article 64(1) of the Code)

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Submission and validity of certificates of origin Form A or invoice declarations and belated presentation thereof(Article 64(1) of the Code)

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Replacement of certificates of origin Form A and invoice declarations(Article 64(1) of the Code)

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Importation by instalments using certificates of origin Form A or invoice declarations(Article 64(1) of the Code)

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Exemptions from the obligation to provide a certificate of origin Form A or an invoice declaration(Article 64(1) of the Code)

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Discrepancies and formal errors in certificates of origin Form A or invoice declarations(Article 64(1) of the Code)

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Validity of statement on origin(Article 64(1) of the Code)

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Admissibility of a statement on origin(Article 64(1) of the Code)

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Replacement of statements on origin(Article 64(1) of the Code)

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General principles and precautions to be taken by the declarant(Article 64(1) of the Code)

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Exemptions from the obligation to provide a statement on origin(Article 64(1) of the Code)

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Discrepancies and formal errors in statements on origin; Belated presentation of statements on origin(Article 64(1) of the Code)

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Importation by instalments using statements on origin(Article 64(1) of the Code)

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Suspension of the application of the preference(Article 64(1) of the Code)

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Refusal to grant tariff preference(Article 64(1) of the Code)

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Obligations of the competent authorities relating to the control of origin after the date of application of the registered exporter system(Article 64(1) of the Code)

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Subsequent verification of statements on origin and replacement statements on origin(Article 64(1) of the Code)

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Subsequent verification of certificates of origin Form A and invoice declarations(Article 64(1) of the Code)

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Subsequent verification of proofs of origin relating to products having acquired origin through cumulation(Article 64(1) of the Code)

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Ceuta and Melilla(Article 64(1) of the Code)

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General requirements(Article 64(1) of the Code)

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Importation by instalments(Article 64(1) of the Code)

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Submission of proof of origin(Article 64(1) of the Code)

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Movement certificates EUR.1 issued retrospectively(Article 64(1) of the Code)

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Issue of a duplicate movement certificate EUR.1(Article 64(1) of the Code)

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Approved exporter(Article 64(1) of the Code)

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Validity of proof of origin(Article 64(1) of the Code)

s.art122

Exemptions from proof of origin(Article 64(1) of the Code)

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Discrepancies and formal errors(Article 64(1) of the Code)

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Administrative cooperation(Article 64(1) of the Code)

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Verification of proofs of origin(Article 64(1) of the Code)

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Ceuta and Melilla(Article 64(1) of the Code)

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General provisions(Article 70(3)(d) of the Code)

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Transaction value(Article 70(1) of the Code)

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Price actually paid or payable(Article 70(1) and (2) of the Code)

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Discounts(Article 70(1) and (2) of the Code)

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Partial delivery(Article 70(1) of the Code)

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Price adjustments for defective goods(Article 70(1) of the Code)

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Valuation of conditions and considerations(Article 70(3)(b) of the Code)

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Transactions between related persons(Article 70(3)(d) of the Code)

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Goods and services used for the production of the imported goods(Article 71(1)(b) of the Code)

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Royalties and licence fees(Article 71(1)(c) of the Code)

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Place where goods are brought into the customs territory of the Union(Article 71(1)(e) of the Code)

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Transport costs(Article 71(1)(e) of the Code)

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Charges levied on postal consignments(Article 70(1) of the Code)

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Non-acceptance of declared transaction values(Article 70(1) of the Code)

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Customs value of identical or similar goods(Article 74(2)(a) and (b) of the Code)

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Deductive method(Article 74(2)(c) of the Code)

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Computed Value method(Article 74(2)(d) of the Code)

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Fall-back method(Article 74(3) of the Code)

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Supporting documents regarding customs value(Article 163(1) of the Code)

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Currency conversion for customs valuation purposes(Article 53(1)(a) of the Code)

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Electronic systems relating to guarantees(Article 16 of the Code)

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Individual guarantee for a potential customs debt(Article 90(1) subparagraph 2 of the Code)

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Optional guarantee(Article 91 of the Code)

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Guarantee in the form of cash deposit(Article 92(1)(a) of the Code)

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Individual guarantee provided in the form of an undertaking by a guarantor(Articles 89 and 92(1)(b) of the Code)

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Mutual assistance between customs authorities(Article 92(1)(c) of the Code)

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Guarantee reference number and access code(Article 89(2) of the Code)

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Reference amount(Article 90 of the Code)

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Monitoring of the reference amount by the person required to provide a guarantee(Article 89 of the Code)

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Monitoring of the reference amount by the customs authorities(Article 89(6) of the Code)

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Level of comprehensive guarantee (Article 95(2) and (3) of the Code)

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Calculation for the purpose of common transit(Article 89(2) of the Code)

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Revocation and cancellation of an undertaking provided in case of an individual guarantee in the form of vouchers(Articles 92(1)(b) and 94 of the Code)

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Comprehensive guarantee(Articles 89(5) and 95 of the Code)

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Liability of guaranteeing associations for TIR operations (Articles 226(3)(b) and 227(2)(b) of the Code)

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Notification of non-discharge of a procedure to guaranteeing associations(Articles 226(3)(b) and (c) and 227(2)(b) and (c) of the Code)

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Mutual assistance between customs authorities(Articles 101(1) and 102(1) of the Code)

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Customs office of coordination relating to ATA carnets or CPD carnets(Article 226(3)(c) of the Code)

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Recovery of other charges under the Union transit procedure and transit in accordance with the TIR Convention(Article 226(3)(a) and (b) of the Code)

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Notification of recovery of duties and other charges under the Union transit procedure and transit in accordance with the TIR Convention(Article 226(3)(a) and (b) of the Code)

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Recovery of other charges for goods placed under transit in accordance with the ATA Convention or the Istanbul Convention(Article 226(3)(c) of the Code)

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Recovery of other charges for goods placed under temporary admission in accordance with the ATA Convention or the Istanbul Convention(Article 226(3)(c) of the Code)

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Claim for payment from a guaranteeing association under the procedure of the ATA Convention and the Istanbul Convention(Article 98 of the Code)

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Application for repayment or remission(Article 22(1) of the Code)

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Presentation of goods as a condition for repayment or remission(Article 116(1) of the Code)

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Restriction on the transfer of goods(Article 116(1) of the Code)

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Mutual assistance between the customs authorities(Articles 22 and 116(1) of the Code)

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Completion of customs formalities(Article 116(1) of the Code)

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Formalities related to the decision on repayment or remission(Article 116(2) of the Code)

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Parts or components of a single article(Article 116(1) of the Code)

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Waste and scrap(Article 116(1) of the Code)

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Export or destruction without customs supervision(Article 116(1) of the Code)

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Information to be provided to the Commission(Article 121(4) of the Code)

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Electronic system relating to entry summary declarations (Article 16 of the Code)

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Lodging of an entry summary declaration (Article 127(4), (5) and (6) of the Code)

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Obligations to inform relating to the provision of particulars of the entry summary declaration by persons other than the carrier (Article 127(6) of the Code)

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Registration of the entry summary declaration (Article 127(1) of the Code)

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Risk analysis and controls relating to the entry summary declarations (Articles 46(3) and (5), 47(2) and 128 of the Code)

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Transitional rules for risk analysis (Article 128 of the Code)

s.art188

Amendment and invalidation of an entry summary declaration (Article 129(1) of the Code)

s.art189

Diversion of a sea-going vessel or aircraft entering the custom territory of the Union (Article 133 of the Code)

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Presentation of goods to customs(Article 139 of the Code)

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Consultation procedure between customs authorities prior to authorising temporary storage facilities(Article 22 of the Code)

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Temporary storage declaration(Article 145 of the Code)

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Movement of goods in temporary storage(Article 148(5) of the Code)

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Electronic system relating to the proof of the customs status of Union goods(Article 16(1) of the Code)

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Consultation of the Member States concerned by the regular shipping service(Article 22 of the Code)

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Registration of vessels and ports(Article 22 of the Code)

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Verification of conditions for regular shipping services(Article 153 of the Code)

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Means of proof of the customs status of Union goods(Article 153(2) of the Code)

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Endorsement, registration and use of certain means of proof of the customs status of Union goods(Article 153(2) of the Code)

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Endorsement of an invoice(Article 153(2) of the Code)

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Endorsement of T2L or T2LF documents(Article 153(2) of the Code)

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Endorsement of the shipping company’s manifest(Article 153(2) of the Code)

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Authorisation ‘day-after’ manifest(Article 153(2) of the Code)

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Proof of the customs status of Union goods in the form of T2L or T2LF data(Article 153(2) of the Code)

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Proof of the customs status of Union goods in the form of a customs goods manifest(Article 153(2) of the Code)

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Proof of the customs status of Union goods in TIR or ATA carnets or forms 302 (Article 6(3) and 153(2) of the Code)

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Proof of the customs status of Union goods for motorised road vehicles(Article 153(2) of the Code)

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Proof of the customs status of Union goods for packaging(Article 153(2) of the Code)

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Proof of the customs status of Union goods for goods in baggage carried by a passenger(Article 153(2) of the Code)

s.art211

Proof of the customs status of Union goods for goods the value of which does not exceed EUR 15 000(Article 153(2) of the Code)

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Verification of means of proof and administrative assistance(Article 153(2) of the Code)

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Proof of the customs status of Union goods for products of sea-fishing and goods obtained from such products(Article 153(2) of the Code)

s.art214

Products of sea-fishing and goods obtained from such products transhipped and transported through a country or territory which is not part of the customs territory of the Union (Article 153(2) of the Code)

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Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union(Article 153(2) of the Code)

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Electronic system relating to placing goods under a customs procedure(Article 16(1) of the Code)

s.art217

Issuing of receipt for oral declarations(Article 158(2) of the Code)

s.art218

Customs formalities deemed to have been carried out by an act referred to in Article 141(1), (2), (4), (4a), (5) and (6) to (8) of Delegated Regulation (EU) 2015/2446 (Articles 6(3)(a), 139, 158(2), 172, 194 and 267 of the Code)

s.art219

Cases where a customs declaration is not considered to have been lodged by an act referred to in Article 141 of Delegated Regulation (EU) 2015/2446(Articles 6(3)(a) and 158(2) of the Code)

s.art220

Transitional rules for goods in postal consignments (Articles 158(2), 172 and 194 of the Code)

s.art220

Procedural rules applying to the use of NATO form 302 for customs procedures other than transit (Articles 6(3) and 158(2) of the Code)

s.art220

Procedural rules applying to the use of EU form 302 for customs procedures other than transit (Articles 6(3) and 158(2) of the Code)

s.art221

Competent customs office for placing goods under a customs procedure(Article 159 of the Code)

s.art222

Items of goods(Article 162 of the Code)

s.art223

Management of tariff quota in simplified customs declarations(Article 166 of the Code)

s.art224

Supporting documents for simplified declarations(Article 166 of the Code)

s.art225

Supplementary declaration(Article 167(4) of the Code)

s.art226

Master Reference Number(Article 172 of the Code)

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Customs declaration lodged prior to the presentation of the goods

s.art228

Goods falling under different tariff subheadings declared under a single subheading(Article 177(1) of the Code)

s.art229

Consultation procedure between customs authorities in the case of authorisations for centralised clearance(Article 22 of the Code)

s.art230

Monitoring of the authorisation(Article 23(5) of the Code)

s.art232

Centralised clearance involving more than one customs authority(Article 179 of the Code)

s.art233

Control plan(Article 23(5) of the Code)

s.art234

Obligations of the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records(Article 182(1) of the Code)

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Release of the goods where a customs declaration is lodged in the form of an entry in the declarant’s records(Article 182 of the Code)

s.art236

Tariff quota(Article 182 of the Code)

s.art238

Place and time of examination of the goods(Article 189 of the Code)

s.art239

Examination of the goods(Articles 189 and 190 of the Code)

s.art240

Taking of samples(Articles 189 and 190 of the Code)

s.art241

Examination of samples(Articles 189 and 190 of the Code)

s.art242

Return or disposal of samples taken(Articles 189 and 190 of the Code)

s.art243

Results of the verification of the customs declaration and of the examination of the goods(Article 191 of the Code)

s.art244

Provision of a guarantee(Article 191 of the Code)

s.art245

Release of the goods after verification(Articles 191 and 194(1) of the Code)

s.art246

Recording and notification of the release of goods(Article 22(3) of the Code)

s.art247

Unreleased goods(Article 22(3) of the Code)

s.art248

Destruction of goods(Article 197 of the Code)

s.art249

Abandonment of goods(Article 199 of the Code)

s.art250

Sale of goods and other measures taken by the customs authorities(Article 198(1) of the Code)

s.art252

Control of the weighing of fresh bananas(Article 188 of the Code)

s.art253

Information required(Article 203(6) of the Code)

s.art254

Goods which on export benefited from measures laid down under the common agricultural policy(Article 203(6) of the Code)

s.art255

Issuing information sheet INF 3(Articles 6(3)(a) and 203(6) of the Code)

s.art256

Communication between authorities(Article 203(6) of the Code)

s.art257

Relief from import duty(Article 208(2) of the Code)

s.art258

Supporting document for an oral customs declaration for temporary admission(Article 22(2) of the Code)

s.art259

Examination of the economic conditions(Articles 28(1)(a) and 211(6) of the Code)

s.art260

Consultation procedure between customs authorities(Article 22 of the Code)

s.art261

Cases in which the consultation procedure is not required(Article 22 of the Code)

s.art262

Authorisation in the form of release of goods(Article 22(1) of the Code)

s.art263

Customs declaration lodged at another customs office(Article 159(3) of the Code)

s.art264

Discharge of a special procedure(Article 215 of the Code)

s.art265

Bill of discharge(Article 215 of the Code)

s.art266

Transfer of rights and obligations(Article 218 of the Code)

s.art267

Movement of goods under a special procedure(Article 219 of the Code)

s.art268

Formalities for the use of equivalent goods(Article 223 of the Code)

s.art269

Status of equivalent goods(Article 223 of the Code)

s.art270

Electronic system relating to eATA carnets(Article 16(1) of the Code)

s.art271

Electronic system relating to Standardised exchange of information(Article 16(1) of the Code)

s.art272

Controls and formalities for goods leaving and re-entering the customs territory of the Union(Articles 226(3)(b), (c), (e), (f) and 227(2)(b), (c), (e), (f) of the Code)

s.art273

Electronic system relating to transit(Article 16(1) of the Code)

s.art274

TIR operation in particular circumstances(Articles 6(3)(b), 226(3)(b) and 227(2)(b) of the Code)

s.art275

Itinerary for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)

s.art276

Formalities to be completed at the customs office of departure or entry for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)

s.art278

Presentation of goods moved under a TIR operation at the customs office of destination or exit(Articles 226(3)(b) and 227(2)(b) of the Code)

s.art279

Formalities at the customs office of destination or exit for goods moved under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)

s.art280

Enquiry procedure for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)

s.art281

Alternative proof of termination of a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)

s.art283

Notification of offences and irregularities(Articles 226(3)(c) and 227(2)(c) of the Code)

s.art284

Alternative proof of termination of the ATA transit operation(Articles 226(3)(c) and 227(2)(c) of the Code)

s.art285

Designated customs offices (Articles 226(3)(e), 227(2)(e) and 159(3) of the Code)

s.art286

Supply of NATO forms 302 to NATO forces (Articles 226(3)(e) and 227(2)(e) of the Code)

s.art286

Supply of EU forms 302 to military forces of the Member States (Articles 226(3)(a) and 227(2)(a) of the Code)

s.art287

Procedural rules applying to the use of NATO form 302 (Articles 226(3)(e) and 227(2)(e) of the Code)

s.art287

Procedural rules applying to the use of EU form 302 (Articles 226(3)(a) and 227(2)(a) of the Code)

s.art288

Movement of non-Union goods in postal consignments under the external transit procedure(Article 226(3)(f) of the Code)

s.art289

Movement of postal consignments containing both Union and non-Union goods(Articles 226(3)(f) and 227(2)(f) of the Code)

s.art290

Movement of postal consignments under the internal transit procedure in special situations(Article 227(2)(f) of the Code)

s.art291

Transit operation in particular circumstances(Articles 6(3)(b), 226(3)(a) and 227(2)(a) of the Code)

s.art292

Verification and administrative assistance(Article 48 of the Code)

s.art293

The Convention on a common transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art294

Mixed consignments(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art295

Scope(Article 226(3)(a) of the Code)

s.art296

Transit declaration and means of transport(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art297

Time-limit for the presentation of goods(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art298

Itinerary for movements of goods under the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art299

Sealing as an identification measure(Articles 192, 226(3)(a) and 227(2)(a) of the Code)

s.art300

Suitability for sealing(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art301

Characteristics of customs seals(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art302

Alternative identification measures to sealing(Articles 192, 226(3)(a) and 227(2)(a) of the Code)

s.art303

Release of goods for the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art304

Presentation of goods moved under the Union transit procedure at the customs office of transit(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art306

Presentation of goods placed under the Union transit procedure at the customs office of destination(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art307

Notification of arrival of goods under the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art308

Controls and issuing of alternative proof(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art309

Sending the control results(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art310

Enquiry procedure for goods moved under the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art311

Request to transfer recovery of the customs debt(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art312

Alternative proof of ending the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art313

Territorial scope of simplifications(Article 233(4)(a),(b),(c) and (e) of the Code)

s.art314

Placing of goods under the Union transit procedure by an authorised consignor(Article 233(4)(a) of the Code)

s.art317

Formalities for the use of seals of a special type(Article 233(4)(c) of the Code)

s.art318

Customs supervision for the use of seals of a special type(Article 233(4)(c) of the Code)

s.art319

Consultation prior to authorisations to use an electronic transport document as a transit declaration for air transport or maritime transport(Article 22 of the Code)

s.art320

Formalities for the use of an electronic transport document as a transit declaration for air transport or maritime transport(Article 233(4)(e) of the Code)

s.art321

Transport by fixed transport installation and operation of the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

s.art322

Discharge of the temporary admission procedure in cases concerning means of rail transport, pallets and containers(Article 215 of the Code)

s.art323

Special discharge for goods for events or for sale(Article 215 of the Code)

s.art323

Special discharge for goods to be moved or used in the context of military activities (Article 215 of the Code)

s.art324

Special cases of discharge of the inward processing IM/EX procedure(Article 215 of the Code)

s.art325

Processed products or goods deemed to have been released for free circulation(Article 215 of the Code)

s.art326

Electronic system relating to exit(Article 16(1) of the Code)

s.art327

Goods not covered by a pre-departure declaration(Article 267 of the Code)

s.art328

Risk analysis(Article 264 of the Code)

s.art329

Determination of the customs office of exit(Article 159(3) of the Code)

s.art330

Communication between the customs offices of export and exit(Article 267(1) of the Code)

s.art331

Presentation of goods at the customs office of exit(Article 267 of the Code)

s.art334

Certification of exit of goods(Article 267 of the Code)

s.art335

Enquiry procedure(Article 267 of the Code)

s.art336

Export or re-export declaration for goods in several consignments(Article 162 of the Code)

s.art338

Lodgement of a re-export declaration for goods covered by an ATA and CPD carnet(Article 159(3) of the Code)

s.art339

Use of an ATA and CPD carnet as an export declaration(Article 162 of the Code)

s.art340

Goods released for export or re-export that do not leave the customs territory of the Union(Article 267 of the Code)

s.art341

Measures to be taken upon receipt of an exit summary declaration(Article 271 of the Code)

s.art342

Goods for which an exit summary declaration has been lodged that do not leave the customs territory of the Union(Article 174 of the Code)

s.art343

Measures to be taken upon receipt of a re-export notification(Article 274 of the Code)

s.art344

Goods for which a re-export notification has been lodged that do not leave the customs territory of the Union(Article 174 of the Code)

s.art345

Procedural rules for the reassessment of authorisations already in force on 1 May 2016

s.art346

Transitional provisions concerning applications for authorisations submitted before 1 May 2016

s.art347

Transitional provision on transaction value

s.art348

Transitional provisions concerning the release of goods

s.art349

Transitional provisions for goods placed under certain customs procedures which have not been discharged before 1 May 2016

s.art350

This Regulation shall enter into force on the twentieth day...