Changes from plenary report to adopted text

Added4. The Commission shall specify, by means of implementing acts, the procedure for amending the customs declaration after the release of the goods in accordance with paragraph 3. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 71 Invalidation of a customs declaration

Added1. The customs authorities shall, upon application by the declarant, invalidate a customs declaration already accepted in either of the following cases:

Added(a) where they are satisfied that the goods are immediately to be placed under a customs procedure;

Added(b) where they are satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.

AddedHowever, where the customs authorities have informed the declarant of their intention to examine the goods, an application for invalidation of the customs declaration shall not be accepted before the examination has taken place.

Added2. By way of derogation from paragraph 1, in specific cases the customs declaration may be invalidated by the customs authorities without prior application by the declarant.

Added3. The customs declaration shall not be invalidated after the goods have been released unless where otherwise provided.

Added4. 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 declaration is invalidated by customs authorities as referred to in paragraph 2 of this Article and after the release of the goods as referred to in paragraph 3 of this Article.

Added5. The Commission shall specify, by means of implementing acts, the procedure for invalidating the customs declaration after the release of the goods referred to in paragraph 3. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 72 Centralised clearance

Added1. Until the date set out in Article 265(4), the customs authorities may, upon application, authorise a person to lodge at a customs office responsible for the place where such person is established, a customs declaration for goods which are presented to customs at another customs office.

AddedThe requirement for the authorisation referred to in the first subparagraph may be waived where the customs declaration is lodged, and the goods presented to customs offices under the responsibility of one customs authority.

Added2. The applicant for the authorisation referred to in paragraph 1 shall be an authorised economic operator for customs simplifications as referred to in Article 23(1), point (a).

Added3. The customs office at which the customs declaration is lodged shall:

Added(a) supervise the placing of the goods under the customs procedure concerned;

Added(b) carry out the customs controls for the verification of the customs declaration;

Added(c) where justified, request that the customs office at which the goods are presented carry out certain customs controls for the verification of the customs declaration; and

Added(d) carry out the customs formalities for the recovery of the amount of import or export duty corresponding to any customs debt.

Added4. The customs office at which the customs declaration is lodged and the customs office at which the goods are presented shall exchange the information necessary for the verification of the customs declaration and for the release of the goods.

Added5. The customs office at which the goods are presented shall, without prejudice to its own controls pertaining to goods brought into or taken out of the customs territory of the Union, carry out the customs controls referred to in point (c) of paragraph 3 and provide the customs office at which the customs declaration is lodged with the results of these controls.

Added6. The customs office at which the customs declaration is lodged shall release the goods, taking into account:

Added(a) the results of its own controls for the verification of the customs declaration;

Added(b) the results of the controls carried out by the customs office at which the goods are presented for the verification of the customs declaration and the controls pertaining to goods brought into or taken out of the customs territory of the Union.

Added7. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the conditions for granting the authorisation referred to in of paragraph 1, first subparagraph, of this Article.

Added8. The Commission shall specify, by means of implementing acts, the procedure for the centralised clearance referred to in this Article, including the relevant customs formalities and controls. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 73 Entry in the declarant’s records

Added1. Until the date set out in Article 265(4), the customs authorities may, upon application, authorise a person to lodge a customs declaration, including a simplified declaration, in the form of an entry in the declarant’s records, provided that the particulars of that declaration are at the disposal of the customs authorities in the declarant’s electronic system at the time when the customs declaration in the form of an entry in the declarant’s records is lodged.

Added2. The customs declaration shall be deemed to have been accepted at the moment at which the goods are entered in the records.

Added3. The customs authorities may, upon application, waive the obligation for the goods to be presented. In that case, the goods shall be deemed to have been released at the moment of entry in the declarant’s records.

AddedThat waiver may be granted where all of the following conditions are fulfilled:

Added(a) the declarant is an authorised economic operator for customs simplification as referred to in Article 23(1), point (a);

Added(b) the nature and flow of the goods concerned so warrant and are known by the customs authority;

Added(c) the supervising customs office has access to all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise;

Added(d) at the time of the entry into the records, the goods are no longer subject to the other legislation applied by the customs authorities, except where otherwise provided in the authorisation.

AddedHowever, the supervising customs office may, in specific situations, request that the goods be presented.

Added4. The conditions under which the release of the goods is allowed shall be set out in the authorisation.

Added5. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the conditions for granting the authorisation referred to in paragraph 1 of this Article.

Added6. The Commission shall specify, by means of implementing acts, the procedural rules on the entry in the declarant’s records, including the relevant customs formalities and controls, and the waiver from the obligation of presenting the goods referred to paragraph 3. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 74 Cessation of validity

AddedThe authorisations for simplified declarations, centralised clearance and entry into the declarant’s records shall expire on the date set out in Article 265(3).

AddedChapter 4 Disposal of goods

AddedArticle 75 Disposal of goods

AddedWhere, for any reason, goods cannot be maintained in temporary storage, the customs authorities shall without delay take all measures necessary to dispose of the goods in accordance with Articles 76, 77 and 78.

AddedArticle 76 Destruction of goods

Added1. Where the customs authorities have reasonable grounds for so doing, they may require goods which have been presented to them to be destroyed and shall inform the importer, exporter and the holder of the goods accordingly. The costs of the destruction shall be borne by the importer or the exporter.

Added2. Where the destruction is to be conducted under the responsibility of a holder of a decision of an intellectual property right, as defined in Article 2, point (13), of Regulation (EU) No 608/2013 of the European Parliament and the Council Regulation, it has to be carried out by, or under supervision of the customs authorities.

Added3. If they consider it is necessary and proportionate to do so, the customs authorities may seize and destroy or otherwise render inoperable a product that has not been presented them and that presents a risk to the health and safety of end users. The cost of such measure shall be borne by the importer or the exporter.

Added4. The Commission shall specify, by means of implementing acts, the procedure for the destruction of goods. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 77 Measures to be taken by the customs authorities

Added1. The customs authorities shall take any necessary measures, including confiscation, sale, donation for humanitarian purpose or destruction, to dispose of goods in the following cases:

Added(a) where one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union has not been fulfilled, or the goods have been withheld from customs supervision;

Added(b) where the goods cannot be released for any of the following reasons:

Added(i) it has not been possible, for reasons attributable to the operator, to undertake or continue examination of the goods within the period prescribed by the customs authorities;

Added(ii) the documents which must be provided before the goods can be placed under, or released for, the customs procedure requested have not been provided;

Added(iii) payments or a guarantee which should have been made or provided in respect of import or export duty, as the case may be, have not been made or provided within the prescribed period;

Added(iv) the goods do not fulfil the conditions for release laid down in Article 60;

Added(c) where the goods have not been removed within a reasonable period after their release;

Added(d) where after their release, the goods are found not to have fulfilled the conditions for that release; or

Added(e) where goods are abandoned to the State in accordance with Article 78.