Changes from adopted text to adopted text

Removed(a) the use of equivalent goods under customs warehousing, free zones, end-use and a processing procedure;

Removed(b) the use of equivalent goods under the temporary admission procedure, in specific cases;

Removed(c) in the case of the inward processing procedure, the export of processed products obtained from equivalent goods before the import of the goods they are replacing;

Removed(d) in the case of the outward processing procedure, the import of processed products obtained from equivalent goods before the export of the goods they are replacing.

RemovedA Trust and Check trader shall be deemed to fulfil the condition that the proper conduct of the procedure is ensured, insofar as the activity pertaining to the use of equivalent goods for the procedure concerned is taken into account in the authorisation referred to in Article 25.

Removed3. The use of equivalent goods shall not be authorised in any of the following cases:

Removed(a) where only usual forms of handling as defined in Article 108 are carried out under the inward processing procedure;

Removed(b) where a prohibition of drawback of, or exemption from, import duty applies to non-originating goods used in the manufacture of processed products under the inward processing procedure, for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Union and certain third countries or groups of such countries;

Removed(c) where it would lead to an unjustified import duty advantage or where provided for in Union legislation.

Removed4. In the case referred to in paragraph 2, point (c), and where the processed products would be liable to export duty if they were not being exported in the context of the inward processing procedure, the holder of the authorisation shall provide a guarantee to ensure payment of the export duty should the non-Union goods not be imported within the period referred to Article 138(3).

Removed5. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation in order to determine:

Removed(a) the exceptions referred to in paragraph 1, third subparagraph;

Removed(b) the conditions under which equivalent goods are used in accordance with paragraph 2;

Removed(c) the specific cases where equivalent goods are used under the temporary admission procedure, referred to in paragraph 2, point (b);

Removed(d) the cases where the use of equivalent goods is not authorised in accordance with paragraph 3, point (c).

Removed6. The Commission shall specify, by means of implementing acts, the procedural rules for the use of equivalent goods authorised in accordance with paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedChapter 2 Transit

RemovedSection 1 General rules

RemovedArticle 110 Scope

Removed1. Goods shall be placed under a transit procedure upon their entry into the customs territory, unless they have already been placed under a transit procedure specified in Articles 111 and 112 or are placed under another customs procedure within the time-limit set out in Article 86(4).

Removed2. The holder of the goods shall be considered as being the importer or the exporter of the goods and shall be liable for the payment of customs duties and other taxes and charges unless the customs authorities have data on another importer or exporter.

Removed3. Goods placed under the union transit procedure shall stay under that procedure, until they are placed under another customs procedure.

RemovedArticle 111 External transit

Removed1. Under the external transit procedure, non-Union goods may be moved from one point to another within the customs territory of the Union without being subject to any of the following:

Removed(a) import duty or other charges, including anti-dumping duties, countervailing duties or safeguard measures;

Removed(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.

Removed2. In specific cases, Union goods shall be placed under the external transit procedure.

Removed3. Movement as referred to in paragraph 1 shall take place in one of the following ways:

Removed(a) under the external Union transit procedure;

Removed(b) in accordance with the TIR Convention, provided that such movement;

Removed(i) began or is to end outside the customs territory of the Union;

Removed(ii) is effected between two points in the customs territory of the Union through the territory of a third country;

Removed(c) in accordance with the ATA or Istanbul Conventions, where a transit movement takes place;

Removed(d) under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 and EU form 302;

Removed(e) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.

Removed4. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the specific cases where Union goods are to be placed under the external transit procedure.

Removed5. The Commission shall specify, by means of implementing acts, the procedural rules to apply paragraph 3, points (b) to (e), in the customs territory of the Union, taking into account the needs of the Union. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 112 Internal transit

Removed1. Under the internal transit procedure, and under the conditions laid down in paragraph 2, Union goods may be moved from one point to another within the customs territory of the Union, and pass through a third country, without any change in their customs status.

Removed2. The movement referred to in paragraph 1 shall take place in one of the following ways:

Removed(a) under the internal Union transit procedure provided that such a possibility is provided for in an international agreement;

Removed(b) in accordance with the TIR Convention;

Removed(c) in accordance with the ATA or Istanbul Conventions, where a transit movement takes place;

Removed(d) under cover of form 302 as provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 and EU form 302;

Removed(e) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.

Removed3. The Commission shall specify, by means of implementing acts the procedural rules to apply paragraph 2, points (b) to (e), in the customs territory of the Union, taking into account the needs of the Union. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 113 Single territory for transit purposes

RemovedWhere goods are moved from one point in the customs territory of the Union to another in accordance with the TIR Convention, the ATA or Istanbul Conventions, under cover of forms 302, EU form 302 or under the postal system, the customs territory of the Union shall, for the purposes of such transport, be considered to form a single territory.

RemovedArticle 114 Exclusion of persons from TIR operations

Removed1. Where the customs authorities of a Member State decide to exclude a person from TIR operations under Article 38 of the TIR Convention, that decision shall apply throughout the customs territory of the Union and TIR carnets lodged by that person shall not be accepted by any customs office.

Removed2. A Member State shall communicate its decision referred to in paragraph 1, together with the date of its application, to the other Member States and to the Commission and the EU Customs Authority.

RemovedArticle 115 Authorised consignor and authorised consignee for TIR purposes

Removed1. The customs authorities may, upon application, authorise a person, referred to as an ‘authorised consignee’ to receive goods moved in accordance with the TIR Convention at an authorised place, so that the procedure is terminated in accordance with Article 1, point (d), of the TIR Convention.

Removed2. The customs authorities may, upon application, authorise a person, referred to as an ‘authorised consignor’ to send goods to be moved in accordance with the TIR Convention at an authorised place, so that the procedure is started in accordance with Article 1, point (c) of the TIR Convention.

RemovedFor the purpose of the first subparagraph, the authorised consignor shall be authorised to use seals of a special type in accordance with Article 116(4), point (c).

Removed3. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the conditions for the granting of the authorisations referred to in paragraphs 1 and 2.

RemovedSection 2 Union transit

RemovedArticle 116 Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure

Removed1. The holder of the Union transit procedure shall be responsible for all of the following obligations:

Removed(a) provision of data enabling the customs authorities to supervise the goods, including at least the identification of the goods placed under that procedure, the means of transport, the importer or the exporter, the customs status and the movements;