Changes from plenary report to adopted text

Added10. Where a decision relating to binding information ceases to be valid in accordance with paragraph 1, point (b), or with paragraphs 2 or 3, or is revoked in accordance with paragraphs 6, 8 or 9, the decision may still be used in respect of binding contracts which were based upon that decision and were concluded before it ceased to be valid or was revoked. That extended use shall not apply where a BOI decision is taken for goods to be exported.

AddedThe extended use referred to in the first subparagraph shall not exceed 6 months from the date on which the decision relating to binding information ceases to be valid or is revoked. However, a measure referred to in Article 146(4), a measure referred to in Article 151 or a measure referred to in Article 158 may exclude that extended use or lay down a shorter period of time. In the case of products for which an import or export certificate is submitted when customs formalities are carried out, the period of 6 months shall be replaced by the period of validity of the certificate.

AddedIn order to benefit from the extended use of a decision relating to binding information, the holder of that decision shall lodge an application to the customs authority that took the decision within 30 days of the date on which it ceases to be valid or is revoked, indicating the quantities for which a period of extended use is requested and the Member State or Member States in which goods will be cleared under the period of extended use. That customs authority shall take a decision on the extended use and notify the holder, without delay, and at the latest within 30 days of the date on which it receives all the information required in order to enable it to take that decision.

Added11. The Commission shall notify the customs authorities where:

Added(a) the taking of decisions relating to binding information, for goods whose correct and uniform tariff classification or determination of origin or determination of the customs value is not ensured, is suspended; or

Added(b) the suspension referred to in point (a) is withdrawn.

Added12. The Commission may adopt decisions requesting Member States to revoke a BTI, BOI or BVI decision to ensure a correct and uniform tariff classification or determination of the origin of goods, or determination of the customs value. Before adopting such a decision, the Commission shall communicate the grounds on which it intends to base its decision to the holder of the BTI, BOI or BVI decision, who shall be given the opportunity to express that person’s point of view within a period prescribed from the date on which that person receives that communication or is deemed to have received it.

Added13. The Commission is empowered to adopt delegated acts, in accordance Article 261, to supplement this Regulation by determining the rules for taking the decisions referred to in paragraph 12 of this Article, in particular as regards the communication to the persons concerned of the grounds on which the Commission intends to base its decision and the time-limit within which those persons may express their point of view.

Added14. The Commission shall adopt, by means of implementing acts, laying down the procedural rules for: [Am. 90]

Added(a) using a decision relating to binding information after it ceases to be valid or is revoked, in accordance with paragraph 10;

Added(b) the Commission to notify the customs authorities in accordance with paragraph 11, points (a) and (b).

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

Added15. The Commission shall adopt, by means of implementing acts in the form ofthe decisions requesting Member States to revoke the decisions referred to in paragraph 12. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 262(2). [Am. 91]

AddedSection 3 Appeals

AddedArticle 15 Decisions taken by a judicial authority

AddedArticles 16 and 17 shall not apply to appeals lodged with a view to the annulment, revocation or amendment of a decision relating to the application of the customs legislation taken by a judicial authority, or by customs authorities acting as judicial authorities.

AddedArticle 16 Right of appeal

Added1. Any person shall have the right to appeal against any decision taken by the customs authorities relating to the application of the customs legislation which concerns him or her directly and individually.

AddedAny person who has applied to the customs authorities for a decision and has not obtained a decision on that application within the time-limits referred to in Article 6(3) shall also be entitled to exercise the right of appeal.

Added2. The right of appeal may be exercised in at least two steps:

Added(a) initially, before the customs authorities or a judicial authority or other body designated for that purpose by the Member States;

Added(b) subsequently, before a higher independent body, which may be a judicial authority or an equivalent specialised body, according to the provisions in force in the Member States.

Added3. The appeal shall be lodged in the Member State where the decision was taken or was applied for.

Added4. Member States shall ensure that the appeals procedure enables the prompt confirmation or correction of decisions taken by the customs authorities.

AddedArticle 17 Suspension of implementation

Added1. The submission of an appeal shall not cause implementation of the disputed decision to be suspended.

Added2. The customs authorities shall, however, suspend implementation of such a decision in whole or in part where they have good reason to believe that the disputed decision is inconsistent with the customs legislation or that irreparable damage is to be feared for the person concerned.

Added3. In the cases referred to in paragraph 2, where the disputed decision has the effect of causing import or export duty to be payable, suspension of implementation of that decision shall be conditional upon the provision of a guarantee, unless it is established, on the basis of a documented assessment, that such a guarantee would be likely to cause the debtor serious economic difficulties.

AddedSection 4 Charges and costs

AddedArticle 18 Prohibition of charges and costs

Added1. Customs authorities shall not impose charges for the performance of customs controls or any other application of the customs legislation during the official opening hours of their competent customs offices.

Added2. Customs authorities may impose charges or recover costs where specific services are rendered, in particular the following:

Added(a) attendance, where requested, by customs staff outside official office hours or at premises other than customs premises; [Am. 92]

Added(b) analyses or expert reports on goods and postal fees for the return of goods to an applicant, particularly in respect of decisions taken pursuant to Article 13 or the provision of information in accordance with Article 39;

Added(c) the examination or sampling of goods for verification purposes, or the destruction of goods, where costs other than the cost of using customs staff are involved.

Added(d) exceptional control measures, where these are necessary due to the nature of the goods or to a potential risk. [Am. 93]

AddedTitle II OBLIGATIONS AND RIGHTS OF PERSONS WITH REGARD TO CUSTOMS LEGISLATION

AddedChapter 1 Registration

AddedArticle 19 Registration

Added1. Economic operators established in the customs territory of the Union shall register with the customs authorities responsible for the place where they are established in order to obtain an Economic Operator Registration and Identification (EORI) number. Where possible, that registration shall also include the electronic identification of the operator in the national electronic identification schemes referred to in Regulation (EU) No 910/2014.

Added2. Registered economic operators shall inform the customs authorities about any modification in their registration data, in particular where this entails a modification of their place of establishment.

Added3. In specific cases, economic operators which are not established in the customs territory of the Union shall register with the customs authorities responsible for the place where they first lodge a declaration or apply for a decision.

Added4. Persons other than economic operators shall not be required to register with the customs authorities unless otherwise provided.

AddedWhere persons referred to in the first subparagraph are required to register, the following shall apply:

Added(a) where they are established in the customs territory of the Union, they shall register with the customs authorities responsible for the place where they are established;

Added(b) where they are not established in the customs territory of the Union, they shall register with the customs authorities responsible for the place where they first lodge a declaration or apply for a decision.

Added5. In specific and duly justified cases, the customs authorities shall invalidate the registration. [Am. 94]

Added6. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining:

Added(a) the minimum data requirements for the registration referred to in paragraph 1;

Added(b) the specific cases referred to in paragraph 3;

Added(c) the cases referred to in the first subparagraph of paragraph 4, where persons other than economic operators are required to register with the customs authorities;

Added(d) the specific cases referred to in paragraph 5 where the customs authorities invalidate a registration;

Added(e) the customs authority responsible for the registration.

Added7. The Commission shall specify, by means of implementing acts, the customs authority responsible for the registration referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 262(2).

AddedChapter 2 Importer and deemed importer

AddedArticle 20 Importers

Added1. The importer shall comply with the following obligations:

Added(a) providing, keeping and making available to customs authorities, as soon as it is available and in any event prior to the release of the goods, all the information required in respect of the storage or the customs procedure under which the goods are to be placed in accordance with Articles 88, 118, 132 and 135, or to discharge the outward processing procedure;

Added(b) ensuring the correct calculation and payment of customs duties and any other charges applicable;

Added(c) ensuring that the goods entering or exiting the customs territory of the Union comply with the relevant other legislation including Regulation (EU) 2023/988 applied by the customs authorities and providing, keeping and making available appropriate records of such compliance; [Am. 95]