Changes from plenary report to adopted text

AddedWhere the amount referred in the first subparagraph is expressed in euro, rounding may not be more than a rounding up or down to the nearest whole number.

AddedImporters and exporters established in a Member State whose currency is not the euro may either apply mutatis mutandis the provisions of the second subparagraph or derogate from that subparagraph, provided that the rules applicable on rounding do not have a greater financial impact than the rule set out in the second subparagraph.

AddedArticle 181 Notification of the customs debt

Added1. Upon release of the goods, the customs authorities are deemed to have notified the customs debt to the importer or the exporter.

Added2. Where the customs authorities have determined the amount of import or export duty payable, they shall notify it to the debtor in the form prescribed at the place where the customs debt is incurred, or is deemed to have been incurred in accordance with Article 169.

AddedThe notification referred to in the first subparagraph shall not be made in any of the following cases:

Added(a) where, pending a final determination of the amount of import or export duty, a provisional anti-dumping duty or a provisional countervailing duty or a provisional safeguard measure has been imposed;

Added(b) where the amount of import or export duty payable exceeds that determined on the basis of a decision made in accordance with Article 13;

Added(c) where the original decision not to notify the customs debt or to notify it with an amount of import or export duty at a figure less than the amount of import or export duty payable was taken on the basis of general provisions invalidated at a later date by a court decision;

Added(d) where the customs authorities are exempted under the customs legislation from notification of the customs debt.

Added3. Where the customs authorities must notify the amount of import or export duty payable in accordance with paragraph 2, the customs authorities shall notify the customs debt to the debtor when they are in a position to determine that amount and take a decision thereon.

AddedHowever, where the notification of the customs debt would prejudice a criminal investigation, the customs authorities may defer that notification until such time as it no longer prejudices the criminal investigation even if that investigation takes place in a different Member State. If requested to do so by a public authority competent for the prevention, investigation, detection or prosecution of criminal offences, including the EPPO, the requested customs authorities shall defer the notification. [Am. 203]

Added4. The customs authorities may allow a Trust and Check trader to calculate the customs debt corresponding to the total amount of import or export duty relating to all the goods that this operator has released on behalf of the customs authorities during a period that shall not exceed 31 calendar days, and communicate this to the customs authorities with a breakdown of amounts related to each specific consignments of goods. If the customs authorities disagree with the amount calculated and communicated, they shall determine the amount of import or export duty payable.

Added5. By way of derogation from paragraph 1, where Title XII, Chapter 6, Section 4 of Directive 2006/112/EC applies to the distance sales of goods to be imported from third countries to a customer in the customs territory of the Union, the customs authorities may authorise a deemed importer to calculate and communicate the customs debt corresponding to the total amount of import duty relating to all the goods released to that deemed importer during one month by the end of the following month, with breakdown of amounts related to each specific consignments of goods. This communication may amend or invalidate the information that the deemed importer had provided in accordance with Article 59(2). If the customs authorities disagree with the amount calculated and communicated, they shall determine the amount of import or export duty payable. The customs authorities shall be deemed to have notified the customs debt where they have not disagreed with the communication within a reasonable period of time after the trader has submitted it.

Added6. Until the date set out in Article 265(3), where a customs declaration is lodged, provided that payment has been guaranteed, the customs authorities may allow that the customs debt corresponding to the total amount of import or export duty relating to all the goods released to one and the same person during a fixed period be notified at the end of that period. The period fixed by the customs authorities shall not exceed 31 days.

Added7. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining:

Added(a) the cases referred to in paragraph 2, second subparagraph, point (d), where the customs authorities are exempted from notification of the customs debt;

Added(b) the reasonable time for considering lack of disagreement as referred to in paragraph 5;

Added(c) the information to be provided in the deemed importer’s communication in paragraph 5.

AddedArticle 182 Limitation of the customs debt

Added1. The customs authorities shall not notify a customs debt to the debtor after the expiry of a period of 3 years from the date on which the customs debt was incurred.

Added2. Where the customs debt is incurred as the result of an act which, at the time it was committed, was liable to give rise to criminal court proceedings, the three-year period laid down in paragraph 1 shall be extended to a period of a minimum of 5 years and a maximum of 10 years in accordance with national law.

Added3. The periods laid down in paragraphs 1 and 2 shall be suspended where:

Added(a) an appeal is lodged in accordance with Article 16;

Added(b) such suspension shall apply from the date on which the appeal is lodged and shall last for the duration of the appeal proceedings; or

Added(c) the customs authorities communicate to the debtor, in accordance with Article 6(6), the grounds on which they intend to notify the customs debt; such suspension shall apply from the date of that communication until the end of the period within which the debtor is given the opportunity to express his or her point of view.

Added4. Where a customs debt is reinstated pursuant to Article 193(7), the periods laid down in paragraphs 1 and 2 shall be considered as suspended from the date on which the application for repayment or remission was submitted in accordance with Article 198, until the date on which the decision on the repayment or remission was taken.

AddedArticle 183 Entry in the accounts

Added1. The customs authorities referred to in Article 180 shall enter in their accounts, in accordance with the national legislation, the amount of import or export duty payable as notified in accordance with Article 181.

AddedThe obligation of customs authorities in the first subparagraph shall not apply in cases referred to in Article 181(2), second subparagraph.

Added2. The customs authorities do not need to enter in the accounts amounts of import or export duty that, pursuant to Article 182, correspond to a customs debt which could no longer be notified to the debtor.

Added3. Member States shall determine the practical procedures for the entry in the accounts of the amounts of import or export duty. Those procedures may differ according to whether, in view of the circumstances in which the customs debt was incurred, the customs authorities are satisfied that those amounts will be paid.

AddedArticle 184 Time of entry in the accounts

Added1. The customs authorities shall enter the amount of import or export duty payable in the accounts within 14 days of the release of the goods except where the goods are placed in temporary admission with partial relief from import duty.

Added2. By way of derogation from paragraph 1, the customs authorities may cover the total amount of import or export duty relating to all the goods released to a Trust and check trader during a fixed period, in accordance with Article 181(4), with a single entry in the accounts at the end of that period.

AddedSuch entry in the accounts shall take place within 14 days of the expiry of the period concerned.

Added3. By way of derogation from paragraph 1, the total amount of import duty relating to all the goods released to a deemed importer during one month in accordance with Article 181(5) may be covered by a single entry in the accounts by the end of the following month containing the breakdown of amounts related to each specific consignments of goods.

Added4. Until the date set out in Article 265(3), where a customs declaration is lodged, provided that payment has been guaranteed, the customs authorities may allow that the customs debt corresponding to the total amount of import or export duty relating to all the goods released to one and the same person during a fixed period, which may not exceed 31 days, be notified at the end of that period.

AddedSuch entry in the accounts shall take place within 14 days of the expiry of the period concerned.

Added5. Where goods may be released subject to certain conditions which govern either the determination of the amount of import or export duty payable or its collection, entry in the accounts shall take place within 14 days of the day on which the amount of import or export duty payable is determined or the obligation to pay that duty is fixed.

AddedHowever, where the customs debt relates to a provisional anti-dumping duty, a provisional countervailing duty or a provisional safeguard measure, the amount of import or export duty payable shall be entered in the accounts within two months of the date of publication in the Official Journal of the European Union of the Regulation establishing the definitive duty.

Added6. Where a customs debt is incurred in circumstances not covered by paragraph 1 , the amount of import or export duty payable shall be entered in the accounts within 14 days of the date on which the customs authorities are in a position to determine the amount of import or export duty in question and take a decision.

Added7. Paragraph 6 shall apply with regard to the amount of import or export duty to be recovered or which remains to be recovered where the amount of import or export duty payable has not been entered in the accounts in accordance with paragraphs 1 to 6 or has been determined and entered in the accounts at a level lower than the amount payable.

Added8. The time-limits for entry in the accounts laid down in paragraphs 1 to 6 shall not apply in unforeseeable circumstances or in cases of force majeure.

Added9. The entry in the accounts may be deferred in the case referred to in Article 181(3), second subparagraph, until such time as the notification of the customs debt no longer prejudices a criminal investigation, even if that investigation takes place in a different Member State. [Am. 204]

AddedArticle 185 Conferral of implementing powers

AddedThe Commission shall adopt, by means of implementing acts, measures to ensure mutual assistance between the customs authorities in case of incurrence of a customs debt.

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

AddedSection 2 Payment of the amount of import or export duty

AddedArticle 186 General time-limits for payment and suspension of the time-limit for payment

Added1. The debtor shall pay the amounts of import or export duty, corresponding to a customs debt notified in accordance with Article 181 within the period prescribed by the customs authorities.

AddedWithout prejudice to Article 17(2), that period shall not exceed 10 days following notification to the debtor of the customs debt.

AddedThe customs authorities may extend that period upon application by the debtor where the amount of import or export duty payable has been determined in the course of post-release controls as referred to in Article 48. Without prejudice to Article 190(2), such extensions shall not exceed the time necessary for the debtor to take the appropriate steps to discharge his or her obligation.

Added2. By way of derogation from paragraph 1, the amount of import duty corresponding to a customs debt notified in accordance with Article 181(5) shall be paid by the debtor at the latest at the expiry of the deadline by which the customs debt must be notified.

Added3. If the debtor is entitled to any of the payment facilities laid down in Article 188 to Article 190, payment shall be made within the period or periods specified in relation to those facilities.

Added4. The time-limit for payment of the amount of import or export duty corresponding to a customs debt shall be suspended in any of the following cases:

Added(a) where an application for remission of duty is made in accordance with Article 198;

Added(b) where goods are to be confiscated, destroyed or abandoned to the State;

Added(c) where the customs debt was incurred pursuant to Article 161 and there is more than one debtor.

Added5. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the rules for the suspension of the time-limit for payment of the amount of import or export duty corresponding to a customs debt referred to in paragraph 3, and by determining the period of suspension.