Changes from plenary report to adopted text

AddedIn such cases the goods shall not be regarded as being under the free zone procedure.

Added2. Without prejudice to the provisions applicable to supplies or to victualling storage, where the procedure concerned so provides, paragraph 1 shall not preclude the use or consumption of goods of which the release for free circulation or temporary admission would not entail application of import duty measures laid down under the common agricultural or commercial policies or measures prohibiting the use of those goods in the Union.

AddedSuch use or consumption requires that the appropriate information shall be provided or made available to customs.

AddedArticle 130 Taking goods out of a free zone

AddedGoods may be taken out of a free zone only if they have been placed under another customs procedure.

AddedArticle 131 Customs status

Added1. Upon application by the person concerned, the customs authorities shall establish the customs status as Union goods of the following goods:

Added(a) Union goods which enter a free zone;

Added(b) Union goods which have undergone processing operations within a free zone;

Added(c) goods released for free circulation within a free zone.

Added2. Where goods are taken out of a free zone into another part of the customs territory of the Union or placed under a customs procedure, they shall be regarded as non-Union goods unless their customs status as Union goods has been proven.

Added3. However, for the purposes of applying export duty and export licences or export control measures laid down under the common agricultural or commercial policies, such goods shall be regarded as Union goods, unless it is established that they do not have the customs status of Union goods.

AddedChapter 4 Specific use

AddedSection 1 Temporary admission

AddedArticle 132 Scope

Added1. Under the temporary admission procedure non-Union goods intended for export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, and without being subject to any of the following:

Added(a) other charges as provided for under other relevant provisions in force;

Added(b) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.

Added2. The temporary admission procedure may only be used provided that the following conditions are met:

Added(a) the goods are not intended to undergo any change, except normal depreciation due to the use made of them;

Added(b) it is possible to ensure that the goods placed under the procedure can be identified, except where, in view of the nature of the goods or of the intended use, the absence of identification measures is not liable to give rise to any abuse of the procedure or, in the case referred to in Article 109, where compliance with the conditions laid down in respect of equivalent goods can be verified;

Added(c) where required, an authorisation has been granted in accordance with Article 102 and the minimum data has been provided or made available to customs prior to the release of the goods, which must include at least the importer responsible for the goods, the value, the origin, the tariff classification and a description of and the intended use of the goods;

Added(d) the requirements for total or partial duty relief laid down in the customs legislation are met;

Added(e) the goods have arrived to the customs territory of the Union;

Added(f) it has been ascertained that the goods comply with the relevant other legislation applied by the customs authorities. [Am. 196]

Added3. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining:

Added(a) the specific use referred to in paragraph 1 of this Article;

Added(b) the requirements for total relief from import duty referred to in paragraph 2, point (d), of this Article.

AddedArticle 133 Period during which goods may remain under the temporary admission procedure

Added1. The customs authorities shall determine the period within which goods placed under the temporary admission procedure must be placed under a subsequent customs procedure. Such period shall be long enough for the objective of authorised use to be achieved.

Added2. The maximum period during which goods may remain under the temporary admission procedure for the same purpose and under the responsibility of the same authorisation holder shall be 24 months, even where the procedure was discharged by placing the goods under another special procedure and subsequently placing them under the temporary admission procedure again.

Added3. Where, in exceptional circumstances, the authorised use cannot be achieved within the period referred to in paragraphs 1 and 2, the customs authorities may grant an extension of reasonable duration of that period, upon justified application by the importer.

Added4. The overall period during which goods may remain under the temporary admission procedure shall not exceed 10 years, except in the case of an unforeseeable event.

AddedArticle 134 Amount of import duty in case of temporary admission with partial relief from import duty

Added1. The amount of import duty in respect of goods placed under the temporary admission procedure with partial relief from import duty shall be set at 3 % of the amount of import duty which would have been payable on those goods had they been released for free circulation on the date on which they were placed under the temporary admission procedure.

AddedThat amount shall be payable for every month or fraction of a month during which the goods have been placed under the temporary admission procedure with partial relief from import duty.

Added2. The amount of import duty shall not exceed that which would have been payable if the goods in question had been released for free circulation on the date on which they were placed under the temporary admission procedure.

AddedSection 2 End-use

AddedArticle 135 End-use procedure

Added1. Under the end-use procedure, goods may be released for free circulation under a duty exemption or at a reduced rate of duty that is provided in Union legislation on condition that the importer assigns the goods to a specific use.

Added2. The conditions for placing goods under the end-use procedure shall be the following:

Added(a) where required, an authorisation has been granted in accordance with Article 102;

Added(b) the minimum data has been provided or made available to customs, which must include at least the importer responsible for the goods, the seller, the buyer, the manufacturer, the product supplier where this is different from the manufacturer, the responsible economic operator in the Union pursuant to Article 4 of Regulation (EU) 2019/1020 and Art. 16 of Regulation (EU) 2023/XXXX the value, the origin, the tariff classification and a description of the goods, the unique reference of the consignment and its location, and the list of relevant other legislation applied by the customs authorities on those goods;

Added(c) any import duty or other charges due, including anti-dumping duties, countervailing duties or safeguard measures, shall be paid or guaranteed, unless the goods are the subject of a drawing request on a tariff quota;

Added(d) the goods have arrived to the customs territory of the Union;

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

Added3. Where the goods are at a production stage, which would allow economically the prescribed end-use only, the customs authorities may establish in the authorisation the conditions under which the goods shall be deemed to have been used for the purposes laid down in the Union legislation providing the duty exemption or reduced rate of duty.

Added4. Where goods are suitable for repeated use and the customs authorities consider it appropriate in order to avoid abuse, customs supervision shall continue for a period not exceeding 2 years after the date of their first use for the purposes laid down in the Union legislation providing the duty exemption or reduced rate of duty.

Added5. Customs supervision under the end-use procedure shall end in any of the following cases:

Added(a) where the goods have been used for the purposes laid down in the Union legislation providing the duty exemption or reduced rate of duty;

Added(b) where the goods have been taken out of the customs territory of the Union, destroyed or abandoned to the State;

Added(c) where the goods have been used for purposes other than those laid down in the Union legislation providing the duty exemption or reduced duty rate and the applicable import duty has been paid.

Added6. Where a rate of yield is required, Article 136 shall apply to the end-use procedure.

Added7. Waste and scrap which result from the working or processing of goods according to the prescribed end-use and losses due to natural wastage shall be considered as goods assigned to the prescribed end-use.

Added8. Waste and scrap resulting from the destruction of goods placed under the end-use procedure shall be deemed to be placed under the customs warehousing procedure.

AddedChapter 5 Processing

AddedSection 1 General provisions

AddedArticle 136 Rate of yield

AddedExcept where a rate of yield has been specified in Union legislation governing specific fields, the customs authorities shall set either the rate of yield or average rate of yield of the processing operation or where appropriate, the method of determining such rate.

AddedThe rate of yield or average rate of yield shall be determined on the basis of the actual circumstances in which processing operations are, or are to be, carried out. That rate may be adjusted, where appropriate, in accordance with Article 10.