Changes from plenary report to adopted text

Added2. The conditions for placing goods under the export procedure shall be the following:

Added(a) the minimum information has been provided or made available to customs authorities, which must include at least the exporter responsible for the goods, the seller, the buyer, the value, the origin, the tariff classification, the description of the goods and their location;

Added(b) any export duty or other charges due are paid or guaranteed; and

Added(c) the goods comply with the relevant other legislation applied by the customs authorities.

Added3. Goods to be taken out of the customs territory of the Union shall be subject, as appropriate, to the following:

Added(a) the repayment or remission of import duty;

Added(b) the payment of export refunds;

Added(c) the formalities required under provisions in force with regard to other charges.

Added4. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement and amend this Regulation by determining the data provided or made available to the customs authorities for placing goods under export as referred to in paragraph 2, point (a).

Added5. The Commission shall specify by means of implementing acts, the procedure for refunding the VAT to natural persons not established in the Union as referred to in paragraph 3, point (b). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 100 Relief from export duty for Union goods temporarily exported

AddedWithout prejudice to Article 140, Union goods which are temporarily exported from the customs territory of the Union shall benefit from export duty relief, conditional upon their re-import.

AddedTitle VIII SPECIAL PROCEDURES

AddedChapter 1 General provisions

AddedArticle 101 Scope

Added1. Goods may be placed under any of the following categories of special procedures:

Added(a) transit, which shall comprise external and internal transit;

Added(b) storage, which shall comprise customs warehousing and free zones;

Added(c) specific use, which shall comprise temporary admission and end-use;

Added(d) processing, which shall comprise inward and outward processing.

Added2. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement and amend this Regulation by determining the data provided or made available to the customs authorities for placing goods under special procedures.

AddedArticle 102 Authorisation

Added1. Importers or exporters intending to place goods under a special customs procedure shall have an authorisation from the customs authorities for the following:

Added(a) the use of the inward or outward processing procedure, the temporary admission procedure or the end-use procedure;

Added(b) the operation of storage facilities for the customs warehousing of goods, except where the storage facility operator is the customs authority itself.

AddedThe authorisation shall set out the conditions for the use of those procedures or the operation of those storage facilities.

Added2. Except where otherwise provided, the customs authorities shall grant the authorisation referred to in paragraph 1 only where the following conditions are met:

Added(a) the holder of the authorisation is established in the customs territory of the Union, except where otherwise provided for temporary admission or, in exceptional cases, for the end-use or inward processing procedures;

Added(b) the holder of the authorisation provides the necessary assurance of the proper conduct of the operations; a Trust and Check trader shall be deemed to fulfil this condition, insofar as the activity pertaining to the special procedure concerned is taken into account in the authorisation referred to in Article 25;

Added(c) the customs authorities deemed it necessary where the holder of the authorisation is not a Trust and Check trader, a guarantee is provided for the potential customs debt or other charges related to the goods placed under the special procedure;

Added(d) the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements which are disproportionate to the economic needs involved;

Added(e) if the authorisation concerns temporary admission, the holder of the authorisation uses the goods or arranges for their use;

Added(f) if the authorisation concerns the processing procedure, the holder of the authorisation carries out processing operations on the goods or arranges for them to be carried out;

Added(g) the essential interests of Union producers would not be adversely affected by the authorisation for a processing procedure (‘examination of the economic conditions’).

Added3. Unless otherwise justified by the economic nature of the processing, for assessing whether granting an authorisation for an inward processing procedure adversely affects the essential interest of the Union producers, the customs authorities issuing the authorisation shall, before adopting its decision on the authorisation, request the opinion of the EU Customs Authority if:

Added(a) the import duty applicable upon release for free circulation of the processed products is determined on the basis of the tariff classification, customs value, quantity, nature and origin of the goods placed under the inward processing procedure in accordance with Article 168(3) and (4); and

Added(b) evidence exists that the essential interests of Union producers are likely to be adversely affected. Such evidence shall be deemed to exist where the goods to be placed under inward processing would be subject to an agricultural policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were released for free circulation.

Added4. For assessing whether granting an authorisation for an outward processing procedure adversely affects the essential interest of the Union producers, the customs authorities shall, before adopting its decision on the authorisation, request the opinion of the EU Customs Authority where evidence exists that the essential interests of Union producers of goods that are considered as sensitive are likely to be adversely affected, and the goods are not intended to be repaired.

Added5. When requested in accordance with paragraphs 3 and 4, the EU Customs Authority may reach one of the following opinions:

Added(a) granting the authorisation does not adversely affect the essential interests of Union producers;

Added(b) granting the authorisation adversely affects the essential interests of Union producers;

Added(c) granting the authorisation for a duly substantiated and monitored quantity of goods that is defined in the opinion does not adversely affect the essential interests of Union producers.

AddedThe opinion of the EU Customs Authority shall be taken into account by the customs authorities issuing the authorisations as well as by any other customs authorities dealing with similar authorisations. The customs authorities issuing the authorisation may disregard the opinion adopted by the EU Customs Authority provided that they give reasons for their decision in that respect.

Added6. The customs authorities granting the authorisation shall provide or make available the authorisations in the EU Customs Data Hub. Where the authorisations for special procedures contain commercially sensitive information, access to their particulars shall be restricted.

Added7. The Commission is empowered to adopt delegated acts in accordance with Article 261, supplementing this Regulation in order to determine:

Added(a) the exceptions to the conditions referred to paragraph 2;

Added(b) the cases referred to in paragraph 3 where the economic nature of the processing justifies that the customs authorities assess whether granting an authorisation for an inward processing procedure adversely affects the essential interest of the Union producers without the opinion of the EU Customs Authority;

Added(c) the list of goods considered as sensitive referred to in paragraph 4.

Added8. The Commission shall specify, by means of implementing acts:

Added(a) the procedural rules for granting the authorisation for the procedures referred to in paragraph 1;

Added(b) the procedural rules for the EU Customs Authority to provide its opinion; and

Added(c) the quantity and the rules for monitoring the threshold referred to in paragraph 5.

AddedThose implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added9. Until the date set out in Article 265(1), an examination of the economic conditions referred to in paragraph 2, point (f), shall take place at Union level hosted by the Commission. Until that date, where reference is made to the opinion of the EU Customs Authority under this Chapter, it is meant to refer to the examination at Union level as provided under paragraph 5 of this Article.

AddedArticle 103 Authorisations with retroactive effect

Added1. The customs authorities shall grant an authorisation with retroactive effect, where all of the following conditions are fulfilled:

Added(a) there is a proven economic need;

Added(b) the application is not related to attempted deception;

Added(c) the applicant has proven on the basis of accounts or records that:

Added(i) all the requirements of the procedure are met;