Changes from plenary report to adopted text

Added2. Upon application by the importer and provision of the necessary information, the amount of import duty on the goods covered by paragraph 1 shall be determined in accordance with Article 168(3). The date of re-export shall be regarded as the date of release for free circulation.

Added3. The relief from import duty provided for in Article 90 shall not be granted for processed products which were exported in accordance with Article 109(2), point (c), unless it is ensured that no goods will be placed under the inward processing procedure.

AddedArticle 93 Products of sea-fishing and other products taken from the sea

Added1. Without prejudice to Article 148(1), the following shall be granted relief from import duty when they are released for free circulation:

Added(a) products of sea-fishing and other products taken from the territorial sea of a third country by vessels solely registered or recorded in a Member State and flying the flag of that State;

Added(b) products obtained from products referred to in point (a) on board factory-ships fulfilling the conditions laid down in that point.

Added2. The relief from import duty referred to in paragraph 1 shall be supported by evidence that the conditions laid down in that paragraph are fulfilled.

Added3. The Commission shall specify, by means of implementing acts, the procedure for the provision of the evidence referred to in paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedTitle VII GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION

AddedChapter 1 Exit of goods and export procedure

AddedArticle 94 Exit of goods

Added1. Goods may exit the customs territory of the Union only if the exporter or other persons have provided or made available to the competent customs authorities the pre-departure information referred to in Article 95.

Added2. The Commission shall specify, by means of implementing acts, the rules on the formalities to be carried out prior to and on the exit of goods. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 95 Pre-departure information

Added1. Exporters wishing to take goods out of the customs territory of the Union shall provide minimum pre-departure information within a specific time-limit before the goods are taken out of the customs territory of the Union.

Added2. The obligation referred to in paragraph 1 shall be waived in one of the following cases:

Added(a) for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory;

Added(b) in other specific cases, where duly justified by the type of goods or traffic or where required by international agreements;

Added(c) for goods moved temporarily out of the customs territory of the Union in accordance with Article 58.

Added3. The minimum pre-departure information referred to in paragraph 1 shall indicate if the goods are:

Added(a) Union goods to be placed under the export procedure;

Added(b) Union goods to be placed under the outward processing procedure;

Added(c) Union goods to be taken out of the customs territory of the Union after having been placed under the end-use procedure;

Added(d) Union goods to be delivered, VAT or excise duty exempted, as aircraft or ship supplies, regardless of the destination of the aircraft or ship, for which a proof of such supply is required;

Added(e) Union goods to be placed under the internal transit procedure; or

Added(f) non-Union goods to be exported after having been in temporary storage or having been placed under a customs procedure.

Added4. The carrier may load, in the customs territory of the Union, only the goods for which a minimum pre-departure information has been provided or made available to the customs office of exit.

Added5. The carrier shall take out of the customs territory of the Union goods in the same condition as when the pre-departure information was provided or made available.

Added6. Where the exporter has not provided the pre-departure information or the pre-departure information provided does not correspond to the relevant goods, the carrier shall provide it at the customs office of exit within a specific time-limit, before the goods are taken out of the customs territory of the Union.

Added7. The necessary particulars of the pre-departure information shall be immediately provided or made available to the customs office of exit.

Added8. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement or amend this Regulation by determining:

Added(a) the minimum pre-departure information to be provided taking into account the procedure under which the goods are to be placed and whether the goods are Union or non-Union goods;

Added(b) the specific time-limit referred to in paragraphs 1 and 6, within which the pre-departure information is to be provided or made available before the goods are taken out of the customs territory of the Union taking into account the type of traffic and the means of transport;

Added(c) the specific cases where the obligation to provide or make available pre-departure information is waived as referred to in paragraph 2, point (b);

Added(d) the information to be notified on the exit of the goods referred to in paragraph 8.

Added9. The Commission shall specify, by means of implementing acts, the procedure for providing and receiving the pre-departure information and the exit confirmation referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added10. Until the end date established in Article 265(3), the exit summary declaration, the export declaration, the re-export declaration and the re-export notification shall be considered to be the pre-departure information.

AddedArticle 96 Amendment and invalidation of the pre-departure information

Added1. The exporter or the carrier may amend one or more particulars of the pre-departure information after it has been provided or made available.

AddedNo amendment shall be possible after any of the following:

Added(a) the customs authorities have informed that they intend to examine the goods;

Added(b) the customs authorities have established that one or more particulars of the information are inaccurate or incomplete;

Added(c) the customs authorities have already granted the release of the goods for exit.

Added2. The exporter or the carrier shall invalidate the pre-departure information for goods that are not taken out from the customs territory of the Union as soon as possible. The customs authorities shall invalidate pre-departure information on those goods after 150 days have elapsed from the date in which the information was provided or made available.

Added3. The Commission shall specify, by means of implementing acts, the procedure for amending the pre-departure information as referred to in paragraph 1, first subparagraph and for invalidating the pre-departure information as referred to in paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 97 Risk analysis of the pre-departure information

Added1. Without prejudice to the activities of the EU Customs Authority set out in Title IV, the customs office of export shall, within a specific time-limit, ensure that a risk analysis is carried out, primarily for security and safety purposes and, where possible, for other purposes, on the basis of the pre-departure information and other information provided or made available through the EU Customs Data Hub and shall take the necessary measures based on the results of that risk analysis.

Added2. The customs office responsible for the place where the exporter is established may take appropriate mitigation measures, including:

Added(a) instructing the exporter or the carrier that the goods shall not be loaded or transported;

Added(b) requesting additional information or action;

Added(c) identifying situations where action by another authority may be appropriate;

Added(d) recommending the most appropriate place and measures to carry out a control;

Added(e) determining the route to be used, and the time-limit to be respected when goods are to be taken out of the customs territory of the Union.

Added3. The customs office of exit shall also carry out a risk analysis where the carrier provides the information on the goods therein pursuant to Article 95(6).

Added4. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining the time-limits within which risk analysis is to be carried out and the necessary measures based on the results of the risk analysis to be taken, as referred to in paragraph 1 of this Article, and the mitigation measures referred to in paragraph 2 of this Article.

AddedArticle 98 Presentation and exit confirmation

Added1. Where the pre-departure information has not been provided within the specific time-limit or where the customs authorities or the other legislation applied by the customs authorities so requires, the carrier shall present the goods to be taken out of the customs territory of the Union to the customs office of exit before their departure.

Added2. The carrier shall confirm to the customs authorities the exit of the goods from the customs territory of the Union.

AddedArticle 99 Export procedure

Added1. Union and non-Union goods intended to be taken out of the customs territory of the Union shall be placed under the export procedure.