Changes from adopted text to adopted text

Removed(c) the exporter has sent the pre-departure information.

Removed7. Where the customs authorities have suspended the release of the goods according to paragraph 4, or refused the release of the goods according to paragraph 3 or paragraph 5, point (a), they shall record their decision and any other information, if applicable, required by the Union law in the EU Customs Data Hub. This information shall be made available to the other customs authorities.

Removed8. Where the customs authorities have refused the release of the goods according to paragraph 3 or 5:

Removed(a) if the other authorities have not objected, the goods can be subsequently placed in another customs procedure with an indication that the goods had been previously refused for another customs procedure;

Removed(b) if the other authorities have objected to place the goods for one or more customs procedures, the customs authorities shall record that information in the EU Customs Data Hub and act accordingly.

Removed9. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining the reasonable periods of time referred to in paragraph 6 of this Article. [Am. 186]

RemovedArticle 61 Release of the goods on behalf of the customs authorities by Trust and Check traders

Removed1. By way of derogation from Article 60(1), the customs authorities may authorise Trust and Check traders to release the goods on their behalf upon receipt of those goods at the place of business of the importer, owner or consignee or upon dispatch from the place of business of the exporter, owner or consignor, provided that the necessary data for the relevant procedure and real-time information on the arrival or dispatch of the goods is provided or made available to the customs authorities.

Removed2. Without prejudice to Article 43, the customs authorities may authorise Trust and Check traders to perform certain controls on goods under customs supervision. In those cases, where the goods are subject to other legislation applied by the customs authorities, customs authorities shall consult the other authorities before granting such an authorisation and may agree with them a control plan.

Removed3. Where the Trust and Check trader referred to in paragraph 2 has reason to believe that the goods do not comply with the relevant other legislation applied by the customs authorities, it shall immediately notify the customs authorities and, where applicable, the other authorities. In that case, the customs authorities shall decide on the release.

Removed4. The customs authorities may at any time require Trust and Check trader to present the goods for a control in a customs office or where the goods were meant to be released.

Removed5. Where the customs authorities have identified a new serious financial risk or another specific situation in relation to an authorisation for release on their behalf, they may suspend the capacity to release on their behalf for a specific period of time and inform the Trust and Check trader. In such cases, the customs authorities shall decide on the release of the goods.

RemovedArticle 62 Modification and invalidation of information for placing goods under a customs procedure

Removed1. The importer and the exporter shall amend one or more particulars of the data provided for placing the goods under a customs procedure where it comes to their knowledge that relevant information has changed in their records, or when customs authority instructs them to do so or notifies them of a data accuracy, completeness or quality issue, unless the customs authorities have informed that they intend to examine the goods or that they have established that the data provided is incorrect, or the goods have already been presented to customs.

Removed2. The importer and the exporter shall invalidate the data provided for placing goods under a customs procedure as soon as it comes to their knowledge that the goods will not be brought into or will not be taken out of the customs territory of the Union. The customs authorities shall invalidate the data provided for placing goods under a customs procedure, if after 200 days from the date in which the information was provided or made available, the goods have not been brought into or have not been taken out of the customs territory of the Union.

Removed3. The Commission shall specify, by means of implementing acts, the procedural rules for amending and for invalidating the information referred to in paragraphs 1 and 2 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedChapter 3 Transitional provisions

RemovedArticle 63 Customs declaration of goods

Removed1. Until the date set out in Article 265(4), all goods intended to be placed under a customs procedure shall be covered by a customs declaration appropriate for the particular procedure.

Removed2. From the date set out in Article 265(4), importers, exporters and holders of the transit procedure may, for placing goods under a customs procedure, lodge a customs declaration or provide or make available the relevant information appropriate for the relevant procedure using the EU Customs Data Hub. From the date set out in Article 265(3), importers, exporters and holders of the transit procedure shall, for placing goods under a customs procedure, provide or make available the information appropriate for the relevant procedure using the EU Customs Data Hub.

Removed3. In specific cases, a customs declaration may be lodged using means other than electronic data-processing techniques.

Removed4. The customs declaration shall be lodged at one of the following, depending on the circumstances:

Removed(a) the customs office responsible for the place of first arrival of the goods to the customs territory of the Union; or

Removed(b) the customs office responsible for the place of unloading of the goods arriving by sea or air;

Removed(c) the customs office of destination of the transit procedure if the goods have entered the customs territory of the Union placed under a transit procedure;

Removed(d) the customs office responsible for the place where the goods to be placed under a transit procedure are located;

Removed(e) the customs office responsible for the place of establishment of the authorised economic operator for customs simplifications that is authorised to apply centralised clearance;

Removed(f) the customs office responsible for the place where the goods intended to be taken out of the customs territory of the Union are located.

Removed5. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the specific cases where a customs declaration may be lodged using means other than electronic data-processing techniques in accordance with paragraph 2 of this Article.

Removed6. The Commission shall specify, by means of implementing acts:

Removed(a) the procedure for lodging the customs declaration in the cases referred to in paragraph 3;

Removed(b) the rules for determining the competent customs offices other than the one referred to in paragraph 4, including customs offices of entry and customs offices of exit.

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

RemovedArticle 64 Standard customs declaration

Removed1. Standard customs declarations shall contain all the particulars necessary for application of the provisions governing the customs procedure for which the goods are declared.

Removed2. The Commission shall specify, by means of implementing acts, the procedure for lodging the standard customs declaration referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 65 Simplified declaration

Removed1. Until the date set out in Article 265(3), the customs authorities may accept that a person has goods placed under a customs procedure on the basis of a simplified declaration which may omit certain of the particulars or the supporting documents referred to in Article 40.

Removed2. Until the date set out in Article 265(4), the customs authorities may authorise the regular use of a simplified declaration.

Removed3. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining the conditions for granting the authorisation referred to in paragraph 2 of this Article.

Removed4. The Commission shall specify, by means of implementing acts, the procedure for lodging the simplified declaration. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 66 Supplementary declaration

Removed1. In the case of a simplified declaration pursuant to Article 65 or of an entry in the declarant's records pursuant to Article 73, the declarant shall lodge a supplementary declaration containing the particulars necessary for the customs procedure concerned at the competent customs office within a specific time-limit.

RemovedIn the case of a simplified declaration pursuant to Article 65, the necessary supporting documents shall be in the declarant's possession and at the disposal of the customs authorities within a specific time-limit.

RemovedThe supplementary declaration may be of a general, periodic or recapitulative nature.

Removed2. The obligation to lodge a supplementary declaration shall be waived in the following cases:

Removed(a) where the goods are placed under a customs warehousing procedure;

Removed(b) in other specific cases.

Removed3. The customs authorities may waive the requirement to lodge a supplementary declaration where the following conditions apply:

Removed(a) the simplified declaration concerns goods the value and quantity of which is below the statistical threshold;

Removed(b) the simplified declaration already contains all the information needed for the customs procedure concerned;

Removed(c) the simplified declaration is not made by entry in the declarant's records.

Removed4. The simplified declaration referred to in Article 65 or the entry in the declarant's records referred to in to Article 73, and the supplementary declaration shall be deemed to constitute a single, indivisible instrument taking effect, respectively, on the date on which the simplified declaration is accepted in accordance with Article 69 and on the date on which the goods are entered in the declarant's records.

Removed5. The place where the supplementary declaration is to be lodged shall be deemed, for the purposes of Article 169, to be the place where the customs declaration has been lodged.

Removed6. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining:

Removed(a) the specific time-limit referred to in paragraph 1, first subparagraph, within which the supplementary declaration is to be lodged;

Removed(b) the specific time-limit referred to in paragraph 1, second subparagraph, within which supporting documents are to be in the possession of the declarant and at the disposal of the customs authorities;

Removed(c) the specific cases where the obligation to lodge a supplementary declaration is waived in accordance with paragraph 2, point (b).

Removed7. The Commission shall specify, by means of implementing acts, the procedural rules for lodging the supplementary declaration. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 67 Lodging a customs declaration