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

329 other provisions — procedural and definitional

s.art001 Definitions

s.art002 Formats and codes for common data requirements (Article 6(2) of the Code)

s.art003 Security of electronic systems(Article 16(1) of the Code)

s.art004 Storage of data(Article 16(1) of the Code)

s.art005 Availability of electronic systems(Article 16(1) of the Code)

s.art006 Competent customs authority(Article 9 of the Code)

s.art007 Electronic system relating to EORI number(Article 16 of the Code)

s.art008 General procedure for the right to be heard(Article 22(6) of the Code)

s.art009 Specific procedure for the right to be heard(Article 22(6) of the Code)

s.art010 Electronic systems relating to decisions(Article 16(1) of the Code)

s.art011 Customs authority designated to receive applications(Third subparagraph of Article 22(1) of the Code)

s.art012 Acceptance of the application(Article 22(2) of the Code)

s.art013 Storage of information relating to decisions(Article 23(5) of the Code)

s.art014 Consultation between the customs authorities(Article 22 of the Code)

s.art015 Revocation of a favourable decision(Article 28 of the Code)

s.art016 Application for a decision relating to binding information(Article 22(1) of the Code)

s.art017 Consistency with existing BTI decisions(Article 22(3) of the Code)

s.art018 Notification of BOI decisions(Article 6(3) of the Code)

s.art019 Exchange of data relating to BOI decisions(Article 23(5) of the Code)

s.art020 Monitoring of BTI decisions(Article 23(5) of the Code)

s.art021 Electronic system relating to BTI(Articles 16(1) and 23(5) of the Code)

s.art022 Extended use of decisions relating to binding information(Article 34(9) of the Code)

s.art023 Actions to ensure the correct and uniform tariff classification or determination of origin(Article 34(10) of the Code)

s.art024 Compliance(Article 39(a) of the Code)

s.art025 Satisfactory system of managing commercial and transport records(Article 39(b) of the Code)

s.art026 Financial solvency(Article 39(c) of the Code)

s.art027 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)

s.art029 Examination of the criteria(Article 22 of the Code)

s.art030 Electronic system relating to the AEO status(Article 16(1) of the Code)

s.art031 Consultation procedure and exchange of information between customs authorities(Article 22 of the Code)

s.art032 Rejection of an application(Article 22 of the Code)

s.art033 Combination of both types of authorisations(Article 38(3) of the Code)

s.art034 Revocation of an authorisation(Article 28 of the Code)

s.art035 Monitoring(Article 23(5) of the Code)

s.art036 Electronic system relating to risk management and customs controls(Article 16(1) of the Code)

s.art037 Transit flights(Article 49 of the Code)

s.art038 Transit flights in business and tourist aircraft(Article 49 of the Code)

s.art039 Inbound transfer flights(Article 49 of the Code)

s.art040 Outbound transfer flights(Article 49 of the Code)

s.art041 Transfer to a tourist or business aircraft(Article 49 of the Code)

s.art042 Transfers between airports on the territory of the same Member State(Article 49 of the Code)

s.art043 Measures to prevent illegal transfer(Article 49 of the Code)

s.art044 Baggage tag(Article 49 of the Code)

s.art045 List of international Union airports(Article 49 of the Code)

s.art046 Pleasure crafts(Article 49 of the Code)

s.art047 Transfer crossings(Article 49 of the Code)

s.art048 Provisions on tariff exchange rate(Article 53 of the Code)

s.art049 General rules on the uniform management of tariff quotas(Article 56(4) of the Code)

s.art050 Responsibilities of the customs authorities of the Member States for the uniform management of tariff quotas(Article 56(4) of the Code)

s.art051 Allocation of quantities under tariff quotas(Article 56(4) of the Code)

s.art052 Cancellation of requests and returns of unused allocated quantities under tariff quotas(Article 56(4) of the Code)

s.art053 Critical status of tariff quotas(Article 56(4) of the Code)

s.art054 Electronic system relating to the management of tariff quotas(Articles 16(1) and 56(4) of the Code)

s.art056 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)

s.art057 Certificate of origin for products subject to special non-preferential import arrangements(Article 61(1) and (2) of the Code)

s.art058 Provision of information concerning administrative cooperation relating to special non-preferential import arrangements(Article 61 of the Code)

s.art059 Subsequent verification of the certificates of origin for products subject to special non-preferential import arrangements(Article 61 of the Code)

s.art060 For the purposes of this Section, the definitions laid down...

s.art061 Supplier’s declarations and their use(Article 64(1) of the Code)

s.art065 Administrative cooperation between the Member States(Article 64(1) of the Code)

s.art066 Checking suppliers’ declarations(Article 64(1) of the Code)

s.art067 Approved exporter authorisation(Article 64(1) of the Code)

s.art068 Registration of exporters outside the framework of the GSP scheme of the Union (Article 64(1) of the Code)

s.art069 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)

s.art069 Preferential origin of processed products obtained from goods having preferential originating status (Article 64(1) of the Code)

s.art070 Obligation to provide administrative cooperation within the framework of the REX system(Article 64(1) of the Code)

s.art071 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)

s.art072 Notification obligations applicable after the date of application of the registered exporter (REX) system(Article 64(1) of the Code)

s.art073 Notification obligations applicable until the date of application of the registered exporter (REX) system(Article 64(1) of the Code)

s.art074 Procedure for the issue of a certificate of origin Form A(Article 64(1) of the Code)

s.art075 Conditions for making out an invoice declaration(Article 64(1) of the Code)

s.art076 Conditions for issuing a certificate of origin Form A in case of cumulation(Article 64(1) of the Code)

s.art078 Obligation for exporters to be registered and waiver thereof(Article 64(1) of the Code)

s.art080 Registered exporter database: obligations of the authorities(Article 64(1) of the Code)

s.art081 Date of application of certain provisions(Article 64(1) of the Code)

s.art082 Registered exporter database: access rights to the database(Article 64(1) of the Code)

s.art083 Registered exporter database: data protection(Article 64(1) of the Code)

s.art084 Notification obligations applicable to Member States for the implementation of the registered exporter (REX) system(Article 64(1) of the Code)

s.art087 Registered exporter system: Publication requirement (Article 64(1) of the Code)

s.art088 Automatic registration of exporters for a country becoming a beneficiary country of the GSP scheme of the Union(Article 64(1) of the Code)

s.art089 Revocation of registration(Article 64(1) of the Code)

s.art090 Automatic revocation of registrations when a country is withdrawn from the list of beneficiary countries(Article 64(1) of the Code)

s.art094 Submission and validity of certificates of origin Form A or invoice declarations and belated presentation thereof(Article 64(1) of the Code)

s.art095 Replacement of certificates of origin Form A and invoice declarations(Article 64(1) of the Code)

s.art096 Importation by instalments using certificates of origin Form A or invoice declarations(Article 64(1) of the Code)

s.art097 Exemptions from the obligation to provide a certificate of origin Form A or an invoice declaration(Article 64(1) of the Code)

s.art098 Discrepancies and formal errors in certificates of origin Form A or invoice declarations(Article 64(1) of the Code)

s.art099 Validity of statement on origin(Article 64(1) of the Code)

s.art100 Admissibility of a statement on origin(Article 64(1) of the Code)

s.art101 Replacement of statements on origin(Article 64(1) of the Code)

s.art102 General principles and precautions to be taken by the declarant(Article 64(1) of the Code)

s.art103 Exemptions from the obligation to provide a statement on origin(Article 64(1) of the Code)

s.art104 Discrepancies and formal errors in statements on origin; Belated presentation of statements on origin(Article 64(1) of the Code)

s.art105 Importation by instalments using statements on origin(Article 64(1) of the Code)

s.art106 Suspension of the application of the preference(Article 64(1) of the Code)

s.art107 Refusal to grant tariff preference(Article 64(1) of the Code)

s.art108 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)

s.art109 Subsequent verification of statements on origin and replacement statements on origin(Article 64(1) of the Code)

s.art110 Subsequent verification of certificates of origin Form A and invoice declarations(Article 64(1) of the Code)

s.art111 Subsequent verification of proofs of origin relating to products having acquired origin through cumulation(Article 64(1) of the Code)

s.art112 Ceuta and Melilla(Article 64(1) of the Code)

s.art113 General requirements(Article 64(1) of the Code)

s.art115 Importation by instalments(Article 64(1) of the Code)

s.art116 Submission of proof of origin(Article 64(1) of the Code)

s.art117 Movement certificates EUR.1 issued retrospectively(Article 64(1) of the Code)

s.art118 Issue of a duplicate movement certificate EUR.1(Article 64(1) of the Code)

s.art120 Approved exporter(Article 64(1) of the Code)

s.art121 Validity of proof of origin(Article 64(1) of the Code)

s.art122 Exemptions from proof of origin(Article 64(1) of the Code)

s.art123 Discrepancies and formal errors(Article 64(1) of the Code)

s.art124 Administrative cooperation(Article 64(1) of the Code)

s.art125 Verification of proofs of origin(Article 64(1) of the Code)

s.art126 Ceuta and Melilla(Article 64(1) of the Code)

s.art127 General provisions(Article 70(3)(d) of the Code)

s.art128 Transaction value(Article 70(1) of the Code)

s.art129 Price actually paid or payable(Article 70(1) and (2) of the Code)

s.art130 Discounts(Article 70(1) and (2) of the Code)

s.art131 Partial delivery(Article 70(1) of the Code)

s.art132 Price adjustments for defective goods(Article 70(1) of the Code)

s.art133 Valuation of conditions and considerations(Article 70(3)(b) of the Code)

s.art134 Transactions between related persons(Article 70(3)(d) of the Code)

s.art135 Goods and services used for the production of the imported goods(Article 71(1)(b) of the Code)

s.art136 Royalties and licence fees(Article 71(1)(c) of the Code)

s.art137 Place where goods are brought into the customs territory of the Union(Article 71(1)(e) of the Code)

s.art138 Transport costs(Article 71(1)(e) of the Code)

s.art139 Charges levied on postal consignments(Article 70(1) of the Code)

s.art140 Non-acceptance of declared transaction values(Article 70(1) of the Code)

s.art141 Customs value of identical or similar goods(Article 74(2)(a) and (b) of the Code)

s.art142 Deductive method(Article 74(2)(c) of the Code)

s.art143 Computed Value method(Article 74(2)(d) of the Code)

s.art144 Fall-back method(Article 74(3) of the Code)

s.art145 Supporting documents regarding customs value(Article 163(1) of the Code)

s.art146 Currency conversion for customs valuation purposes(Article 53(1)(a) of the Code)

s.art147 Electronic systems relating to guarantees(Article 16 of the Code)

s.art148 Individual guarantee for a potential customs debt(Article 90(1) subparagraph 2 of the Code)

s.art149 Optional guarantee(Article 91 of the Code)

s.art150 Guarantee in the form of cash deposit(Article 92(1)(a) of the Code)

s.art152 Individual guarantee provided in the form of an undertaking by a guarantor(Articles 89 and 92(1)(b) of the Code)

s.art153 Mutual assistance between customs authorities(Article 92(1)(c) of the Code)

s.art154 Guarantee reference number and access code(Article 89(2) of the Code)

s.art155 Reference amount(Article 90 of the Code)

s.art156 Monitoring of the reference amount by the person required to provide a guarantee(Article 89 of the Code)

s.art157 Monitoring of the reference amount by the customs authorities(Article 89(6) of the Code)

s.art158 Level of comprehensive guarantee (Article 95(2) and (3) of the Code)

s.art159 Calculation for the purpose of common transit(Article 89(2) of the Code)

s.art161 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)

s.art162 Comprehensive guarantee(Articles 89(5) and 95 of the Code)

s.art163 Liability of guaranteeing associations for TIR operations (Articles 226(3)(b) and 227(2)(b) of the Code)

s.art164 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)

s.art165 Mutual assistance between customs authorities(Articles 101(1) and 102(1) of the Code)

s.art166 Customs office of coordination relating to ATA carnets or CPD carnets(Article 226(3)(c) of the Code)

s.art167 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)

s.art168 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)

s.art169 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)

s.art170 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)

s.art171 Claim for payment from a guaranteeing association under the procedure of the ATA Convention and the Istanbul Convention(Article 98 of the Code)

s.art172 Application for repayment or remission(Article 22(1) of the Code)

s.art173 Presentation of goods as a condition for repayment or remission(Article 116(1) of the Code)

s.art174 Restriction on the transfer of goods(Article 116(1) of the Code)

s.art175 Mutual assistance between the customs authorities(Articles 22 and 116(1) of the Code)

s.art176 Completion of customs formalities(Article 116(1) of the Code)

s.art177 Formalities related to the decision on repayment or remission(Article 116(2) of the Code)

s.art178 Parts or components of a single article(Article 116(1) of the Code)

s.art179 Waste and scrap(Article 116(1) of the Code)

s.art180 Export or destruction without customs supervision(Article 116(1) of the Code)

s.art181 Information to be provided to the Commission(Article 121(4) of the Code)

s.art182 Electronic system relating to entry summary declarations (Article 16 of the Code)

s.art183 Lodging of an entry summary declaration (Article 127(4), (5) and (6) of the Code)

s.art184 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)

s.art185 Registration of the entry summary declaration (Article 127(1) of the Code)

s.art186 Risk analysis and controls relating to the entry summary declarations (Articles 46(3) and (5), 47(2) and 128 of the Code)

s.art187 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)

s.art190 Presentation of goods to customs(Article 139 of the Code)

s.art191 Consultation procedure between customs authorities prior to authorising temporary storage facilities(Article 22 of the Code)

s.art192 Temporary storage declaration(Article 145 of the Code)

s.art193 Movement of goods in temporary storage(Article 148(5) of the Code)

s.art194 Electronic system relating to the proof of the customs status of Union goods(Article 16(1) of the Code)

s.art195 Consultation of the Member States concerned by the regular shipping service(Article 22 of the Code)

s.art196 Registration of vessels and ports(Article 22 of the Code)

s.art198 Verification of conditions for regular shipping services(Article 153 of the Code)

s.art199 Means of proof of the customs status of Union goods(Article 153(2) of the Code)

s.art200 Endorsement, registration and use of certain means of proof of the customs status of Union goods(Article 153(2) of the Code)

s.art201 Endorsement of an invoice(Article 153(2) of the Code)

s.art202 Endorsement of T2L or T2LF documents(Article 153(2) of the Code)

s.art203 Endorsement of the shipping company’s manifest(Article 153(2) of the Code)

s.art204 Authorisation ‘day-after’ manifest(Article 153(2) of the Code)

s.art205 Proof of the customs status of Union goods in the form of T2L or T2LF data(Article 153(2) of the Code)

s.art206 Proof of the customs status of Union goods in the form of a customs goods manifest(Article 153(2) of the Code)

s.art207 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)

s.art208 Proof of the customs status of Union goods for motorised road vehicles(Article 153(2) of the Code)

s.art209 Proof of the customs status of Union goods for packaging(Article 153(2) of the Code)

s.art210 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)

s.art212 Verification of means of proof and administrative assistance(Article 153(2) of the Code)

s.art213 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)

s.art215 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)

s.art216 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)

s.art227 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)

s.art235 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...