Changes from plenary report to adopted text

Added(d) where the declaration for release for free circulation is invalidated after release of the goods.

AddedArticle 58 Union goods leaving the customs territory of the Union temporarily

Added1. In the cases referred to in Article 112(2), points (b), (c), (d) and (e), goods shall keep their customs status as Union goods only if that status is established under the conditions and by the means laid down in the customs legislation.

Added2. In specific cases, Union goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of their customs status.

Added3. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the specific cases where the customs status of goods referred to in paragraph 2 of this Article is not altered.

AddedChapter 2 Placement and release

AddedArticle 59 Placement of goods under a customs procedure

Added1. Importers, exporters and holders of the procedure intending to place goods under a customs procedure shall provide or make available the data necessary for the concerned procedure as soon as it is available and in any event prior to the release of the goods.

Added2. Deemed importers shall provide or make available the information on distance sales of goods to be imported in the customs territory of the Union at the latest on the day following the date when the payment was accepted and in any event prior to the release of the goods.

Added3. By way of derogation from paragraph 1, in duly justified circumstances linked to the supporting documentation or the determination of the final value of the goods, the customs authorities may authorise Trust and Check traders to provide part of the data other than advance cargo information after the release of the goods. The importer or the exporter shall provide the omitted information within a specific time-limit.

Added4. The goods shall be placed under the customs procedure upon their release. The date of the release shall, except where otherwise provided, be the date to be used for the application of the provisions governing the customs procedure in which the goods are placed and for all other import or export formalities.

Added5. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the data and information referred to in paragraphs 1 and 2 of this Article, and the specific data that can be provided after release of the goods and the time-limits for providing such data as referred to in paragraph 3 of this Article.

AddedArticle 60 Release of the goods

Added1. The customs authorities responsible for placing the goods in a customs procedure in accordance with Article 42(3) shall decide on the release of the goods taking into account the result of the risk analysis of the data provided by the importer or exporter and, where applicable, the results of any control.

Added2. Goods shall be released if the following conditions are met:

Added(a) an importer, a responsible person, or exporter is responsible for the goods; [Am. 180]

Added(b) any information requested by customs authorities and the minimum information necessary for the particular procedure has been provided or made available to customs authorities;

Added(c) the conditions for placing the goods under the procedure concerned pursuant to Articles 88, 118, 132 and 135 are fulfilled;

Added(d) the goods have not been selected for any control.

Added3. The customs authorities shall refuse the release in any of the following cases:

Added(a) where the conditions for placing the goods under the procedure concerned are not fulfilled, including any Union non-customs formalities as defined in point 11 of Article 2 of Regulation (EU) 2022/2399 relevant for the goods;

Added(b) where they have any evidence that the goods do not comply with the relevant other legislation applied by the customs authorities, unless that legislation requires consulting other authorities beforehand; [Am. 181]

Added(ba) where other legislation requires consultation with other authorities; [Am. 182]

Added(c) where they have evidence that the data provided is not accurate.

Added4. The customs authorities shall suspend the release in any of the following cases:

Added(a) where they have a reason to believe that the goods do not comply with the relevant other legislation applied by the customs authorities or that they present a serious risk to human, animal or plant health and life, or to the environment, or any other public interest, including financial interest; or

Added(b) where the other authorities have so requested according to other legislation applied by the customs authorities.

Added5. Where the release has been suspended in accordance with paragraph 4, the customs authorities shall consult the other authorities if the relevant other legislation applied by the customs authorities so requires, and:

Added(a) refuse the release if the other authorities have so requested according to other legislation applied by the customs authorities; or

Added(b) release the goods if there are no reasons to believe that other requirements and formalities required by the other legislation applied by the customs authorities relating to such a release have not been fulfilled and:

Added(i) the other authorities have approved the release, or

Added(ii) the other authorities have not replied within the time limit determined in the relevant other legislation applied by the customs authorities, or [Am. 183]

Added(iii) the other authorities notify the customs authorities that more time is needed to assess whether the goods comply with the relevant other legislation applied by the customs authorities, on the condition that they have not requested to maintain the suspension, and the importer, the responsible person or the exporter provides to the customs authorities full traceability of those goods for 15 days starting from the notification of the other authorities or until the other authorities have assessed and communicated the outcome of their controls to the importer, the responsible person or the exporter, whichever comes first. The customs authorities shall make the traceability available to the other authorities. [Am. 184]

Added6. Without prejudice to the relevant other legislation applied by the customs authorities, the customs authorities shall be deemed to have released the goods where they have not selected them for any control as soon as possible and at the latest within a reasonable period of time30 calendar days after: [Am. 185]

Added(a) the goods of deemed importers have arrived to the customs territory of the Union; or

Added(b) the goods of importers have arrived to their final destination; or

Added(c) the exporter has sent the pre-departure information.

Added7. Where the customs authorities have suspended the release of the goods according to paragraph 4, or refused the release of the goods according to paragraph 3 or paragraph 5, point (a), they shall record their decision and any other information, if applicable, required by the Union law in the EU Customs Data Hub. This information shall be made available to the other customs authorities.

Added8. Where the customs authorities have refused the release of the goods according to paragraph 3 or 5:

Added(a) if the other authorities have not objected, the goods can be subsequently placed in another customs procedure with an indication that the goods had been previously refused for another customs procedure;

Added(b) if the other authorities have objected to place the goods for one or more customs procedures, the customs authorities shall record that information in the EU Customs Data Hub and act accordingly.

Added9. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining the reasonable periods of time referred to in paragraph 6 of this Article. [Am. 186]

AddedArticle 61 Release of the goods on behalf of the customs authorities by Trust and Check traders

Added1. By way of derogation from Article 60(1), the customs authorities may authorise Trust and Check traders to release the goods on their behalf upon receipt of those goods at the place of business of the importer, owner or consignee or upon dispatch from the place of business of the exporter, owner or consignor, provided that the necessary data for the relevant procedure and real-time information on the arrival or dispatch of the goods is provided or made available to the customs authorities.

Added2. Without prejudice to Article 43, the customs authorities may authorise Trust and Check traders to perform certain controls on goods under customs supervision. In those cases, where the goods are subject to other legislation applied by the customs authorities, customs authorities shall consult the other authorities before granting such an authorisation and may agree with them a control plan.

Added3. Where the Trust and Check trader referred to in paragraph 2 has reason to believe that the goods do not comply with the relevant other legislation applied by the customs authorities, it shall immediately notify the customs authorities and, where applicable, the other authorities. In that case, the customs authorities shall decide on the release.

Added4. The customs authorities may at any time require Trust and Check trader to present the goods for a control in a customs office or where the goods were meant to be released.

Added5. Where the customs authorities have identified a new serious financial risk or another specific situation in relation to an authorisation for release on their behalf, they may suspend the capacity to release on their behalf for a specific period of time and inform the Trust and Check trader. In such cases, the customs authorities shall decide on the release of the goods.

AddedArticle 62 Modification and invalidation of information for placing goods under a customs procedure

Added1. The importer and the exporter shall amend one or more particulars of the data provided for placing the goods under a customs procedure where it comes to their knowledge that relevant information has changed in their records, or when customs authority instructs them to do so or notifies them of a data accuracy, completeness or quality issue, unless the customs authorities have informed that they intend to examine the goods or that they have established that the data provided is incorrect, or the goods have already been presented to customs.

Added2. The importer and the exporter shall invalidate the data provided for placing goods under a customs procedure as soon as it comes to their knowledge that the goods will not be brought into or will not be taken out of the customs territory of the Union. The customs authorities shall invalidate the data provided for placing goods under a customs procedure, if after 200 days from the date in which the information was provided or made available, the goods have not been brought into or have not been taken out of the customs territory of the Union.

Added3. The Commission shall specify, by means of implementing acts, the procedural rules for amending and for invalidating the information referred to in paragraphs 1 and 2 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedChapter 3 Transitional provisions

AddedArticle 63 Customs declaration of goods

Added1. Until the date set out in Article 265(4), all goods intended to be placed under a customs procedure shall be covered by a customs declaration appropriate for the particular procedure.

Added2. From the date set out in Article 265(4), importers, exporters and holders of the transit procedure may, for placing goods under a customs procedure, lodge a customs declaration or provide or make available the relevant information appropriate for the relevant procedure using the EU Customs Data Hub. From the date set out in Article 265(3), importers, exporters and holders of the transit procedure shall, for placing goods under a customs procedure, provide or make available the information appropriate for the relevant procedure using the EU Customs Data Hub.

Added3. In specific cases, a customs declaration may be lodged using means other than electronic data-processing techniques.

Added4. The customs declaration shall be lodged at one of the following, depending on the circumstances:

Added(a) the customs office responsible for the place of first arrival of the goods to the customs territory of the Union; or

Added(b) the customs office responsible for the place of unloading of the goods arriving by sea or air;