Changes from plenary report to adopted text

Added(28) ‘risk analysis result’ means, the determination, in the case of a signal, that a risk is or is not considered present, based on an automatic process or from further human assessment of the risk signal;

Added(29) ‘control recommendation’ means the opinion of a customs authority or of the EU Customs Authority, as regards whether and if so when, where and by which customs authority a customs control is to be carried out, including the identification of possible additional actions other than customs controls;

Added(30) ‘control decision’ means the individual act by which the customs authorities decide a control shall or shall not take place;

Added(31) ‘control result’ means the preliminary and final outcome of a control, including the further action indicated, if any, and the competent authorities concerned with the outcome or action, if any;

Added(32) ‘common priority control area’ means a selection of particular customs procedures, types of goods, traffic routes, modes of transport or economic operators with a view to subjecting them to increased levels of risk analysis and mitigation measures and customs controls during a certain period, without prejudice to other controls usually carried out by the customs authorities;

Added(33) ‘common risk criteria and standards’ means parameters for risk analysis for a risk area and accompanying standards regarding the practical application of the criteria;

Added(34) ‘supervision strategy’ means an approach to handling a specific risk, which aims to balance operational customs supervision efforts and mitigation measures across the supply chain in a proportionate and effective manner;

Added(35) ‘consignment’ means goods, conveyed by one consignor to one consignee, by the same means of transport including multimodal, and coming from the same territory or third country, being of the same type, class or description or being packed together, under the same transport contract;

Added(36) ‘customs status’ means the status of goods as Union or non-Union goods;

Added(37) ‘Union goods’ means goods which fall into any of the following categories:

Added(a) goods wholly obtained in the customs territory of the Union and not incorporating goods imported from third countries;

Added(b) goods brought into the customs territory of the Union from third countries and released for free circulation;

Added(c) goods obtained or produced in the customs territory of the Union, either solely from goods referred to in point (b) or from goods referred to in points (a) and (b);

Added(38) ‘non-Union goods’ means goods other than those referred to in point (46) or which have lost their customs status as Union goods;

Added(39) ‘release of goods’ means the act whereby the customs authorities, or other persons on their behalf, make goods available for the purposes specified for the customs procedure under which they are intended to be placed;

Added(40) ‘entry summary declaration’ means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be brought into the customs territory of the Union;

Added(41) ‘exit summary declaration’ means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be taken out of the customs territory of the Union;

Added(42) ‘temporary storage declaration’ means the act whereby a person indicates, in the prescribed form and manner, that goods are in temporary storage;

Added(43) ‘customs declaration’ means the act whereby a person indicates, in the prescribed form and manner, a wish to place goods under a given customs procedure, with an indication, where appropriate, of any specific arrangements to be applied;

Added(44) ‘declarant’ means the person lodging a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification in that person’s own name or the person in whose name such a declaration or notification is lodged;

Added(45) ‘re-export declaration’ means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods, with the exception of those under the free zone procedure or in temporary storage, out of the customs territory of the Union;

Added(46) ‘re-export notification’ means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods which are under the free zone procedure or in temporary storage out of the customs territory of the Union;

Added(47) ‘distance sales of goods imported from third countries’ means distance sales of goods imported from third countries or third territories as defined in Article 14(4), point (2), of Directive 2006/112/EC;

Added(48) ‘manufacturer’ means:

Added(a) the manufacturer of the product pursuant to the other legislation applicable to that product; or

Added(b) the producer with respect to agricultural products as defined in Article 38(1) TFEU or to raw materials; or

Added(c) if there is no manufacturer or producer as referred to in points (a) and (b), the natural or legal person or association of persons who manufactured the product or had the product manufactured, and markets that product under that person’s name or trademark;

Added(49) ‘product supplier’ means any natural or legal person or association of person in the supply chain who manufactures a product in whole or in part, whether as manufacturer or in any other circumstance;

Added(50) ‘temporary storage’ means the situation of non-Union goods temporarily stored under customs supervision in the period between the moment in which the carrier notifies their arrival to the customs territory and their placement under a customs procedure;

Added(51) ‘processed products’ means goods placed under a processing procedure which have undergone processing operations;

Added(52) ‘processing operations’ means any of the following:

Added(a) the working of goods, including erecting, assembling or fitting those goods to other goods;

Added(b) the processing of goods;

Added(c) the destruction of goods;

Added(d) the repair of goods, including restoring and putting those goods in order;

Added(e) the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories);

Added(53) ‘holder of the transit procedure’ means the person who lodges the transit declaration or provides the information required for placing goods under that procedure, or on whose behalf that declaration is lodged or that information provided.

Added(54) ‘rate of yield’ means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure;

Added(55) ‘third country’ means a country or a territory outside the customs territory of the Union;

Added(56) ‘simplified tariff treatment for distance sales’ means the simplified tariff treatment for distance sales set out in Article 1, paragraphs 4 and 5, and Part One, Section II, point G of Annex I to Regulation (EEC) No 2658/87;

Added(57) ‘customs debt’ means the obligation on a person to pay the amount of import or export duty and any other charges which appliesapply to specific goods under the customs legislation in force; [Am. 64]

Added(58) ‘debtor’ means any person liable for a customs debt;

Added(59) ‘import duty’ means customs duty payable on the import of goods;

Added(60) ‘export duty’ means customs duty payable on the export of goods;

Added(61) ‘repayment’ means the refunding of an amount of import or export duty that has been paid;

Added(62) ‘remission’ means the waiving of the obligation to pay an amount of import or export duty which has not been paid;

Added(63) ‘buying commission’ means a fee paid by an importer to an agent for representing him or her in the purchase of goods being valued;

Added(64) ‘crisis’ means an event, natural or man-made, of an exceptional nature and scale, taking place inside or outside of the Union, that or a situation that suddenly endangers the safety, the security, the health and life of the citizens, economic operators and personnel of customs authorities and that requires urgent measures as regards the entry, exit or transit of goods.; [Am. 65]

Added(64a) ‘crisis response cell’ means a contact point within the EU Customs Authority that coordinates EU crises response efforts within the customs union; [Am. 66]

Added(64b) ‘micro, small and medium-sized enterprises’ or ‘SMEs’ means micro, small and medium-sized enterprises as defined in Article 2 of Commission Recommendation 2003/361/EC; [Am. 67]

Added(64c) ‘other charges’ means any fees charged in addition to custom duties, VAT, customs formalities fees and courier fees; [Am. 68]

Added(64d) ‘end-customer’ means a natural or legal person residing or established in the Union, to whom a product has been made available by a seller or a marketplace; [Am. 69]

Added(64e) ‘national single window environment for customs’ means a set of electronic services established by a Member State to enable information to be exchanged between the electronic systems of its customs authority, the partner competent authorities and economic operators; [Am. 70]

Added(64f) ‘partner competent authority’ means any Member State authority, or the Commission, empowered to perform a designated function in relation to the fulfilment of the relevant Union non-customs formalities; [Am. 71]

Added(64g) ‘Union non-customs formality’ means all the operations which must be carried out by an economic operator or by a partner competent authority for the international movement of goods, as laid down in Union legislation other than customs legislation; [Am. 72]

Added(64h) non-customs supporting document’ means any required document issued by a partner competent authority or drawn up by an economic operator, or any required information provided by an economic operator, to certify that Union non- customs formalities have been fulfilled; [Am. 73]

Added(64i) ‘quantity management’ means the activity of monitoring and managing the quantity of goods authorised by partner competent authorities, in accordance with Union legislation other than customs legislation, based on the information provided by customs authorities; [Am. 74]

Added(64j) ‘Union non-customs system’ means a Union electronic system established by, used in order to achieve the objectives of, or referred to in Union legislation to store information on the fulfilment of the respective Union non-customs formality; [Am. 75]

Added(64k) ‘Economic Operator Registration and Identification number (EORI number)’ means ‘Economic Operator Registration and Identification number (EORI number)’ as defined in Article 1, point (18), of Commission Delegated Regulation (EU) 2015/2446. [Am. 76]

AddedChapter 3 Decisions relating to the application of the customs legislation