Changes from adopted text to adopted text

Removed(b) presentation of the goods intact and the required data, at the customs office of destination, within the prescribed time limit and in compliance with the measures taken by the customs authorities to ensure their identification;

Removed(c) observance of the customs provisions relating to the procedure;

Removed(d) unless otherwise provided for in the customs legislation, provision of a guarantee in order to ensure payment of the amount of import or export duty corresponding to any customs debt or other charges, which may be incurred in respect of the goods.

Removed2. The obligation of the holder of the procedure shall be met and the transit procedure shall end when the goods placed under the procedure and the required information are available at the customs office of destination in accordance with the customs legislation.

Removed3. A carrier or recipient of goods who accepts goods knowing that they are moving under the Union transit procedure shall also be responsible for presentation of the goods intact at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification.

Removed4. Upon application, the customs authorities may authorise any of the following simplifications regarding the placing of goods under the Union transit procedure or the discharge of that procedure:

Removed(a) the status of authorised consignor, allowing the holder of the authorisation to place goods under the Union transit procedure without presenting them to customs;

Removed(b) the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the Union transit procedure at an authorised place, to discharge the procedure in accordance with paragraph 2;

Removed(c) the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the Union transit procedure;

Removed(d) the use of an electronic transport document to place goods under the Union transit procedure, provided it contains the necessary information, and this is available to the customs authorities at departure and at destination to allow the customs supervision of the goods and the discharge of the procedure.

Removed5. The customs authorities at least every 3 years shall perform an in-depth monitoring of the activities of authorised consignors and consignees in order to assess their compliance with the authorisation requirements.

Removed6. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by further specifying the data requirements laid down in paragraph 1, points (a) and (b) and the conditions for granting the authorisations referred to in paragraph 4.

Removed7. The Commission shall specify, by means of implementing acts, the procedural rules on:

Removed(a) the placing of goods under the Union transit procedure and the discharge of that procedure;

Removed(b) the operation of the simplifications referred to in paragraph 4.

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

RemovedArticle 117 Goods passing through the territory of a third country under the external Union transit procedure

Removed1. The external Union transit procedure shall apply to goods passing through a third country if one of the following conditions is fulfilled:

Removed(a) provision is made to that effect under an international agreement;

Removed(b) carriage through that third country is effected under cover of a single transport document drawn up in the customs territory of the Union.

Removed2. In the case referred to in paragraph 1, point (b), the operation of the external Union transit procedure shall be suspended while the goods are outside the customs territory of the Union.

Removed3. The Commission shall specify, by means of implementing acts, the procedural rules on the customs supervision of goods passing through the territory of a third country under the external Union transit procedure. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedChapter 3 Storage

RemovedSection 1 Common provisions

RemovedArticle 118 Scope

Removed1. Under a storage procedure, non-Union goods may be stored in the customs territory of the Union without being subject to any of the following:

Removed(a) import duty;

Removed(b) other charges as provided for under other relevant provisions in force;

Removed(c) 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. The conditions for placing goods under storage shall be the following:

Removed(a) the minimum data has been provided or made available to customs, which must include at least the importer responsible for the goods, the manufacturer, the value, the origin, the tariff classification and description of the goods and the list of relevant other legislation applied by the customs authorities on those goods, unless otherwise provided; and

Removed(b) it has been ascertained that the goods comply with the other legislation applied by the customs authorities. [Am. 194]

Removed3. Union goods may be placed under the customs warehousing or free zone procedure in accordance with the other legislation applied by the customs authorities or in order to benefit from a decision granting repayment or remission of import duty. Union goods may be entered, stored, moved, used, processed or consumed in a customs warehouse or in a free zone. In such cases the goods shall not be regarded as being under a storage procedure.

Removed4. The importer shall place non-Union goods brought into a customs warehouse or a free zone under the appropriate storage procedure.

Removed5. The Commission shall specify, by means of implementing acts, the procedure for the placing of Union goods under the customs warehousing or free zone procedure as referred to in paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 119 Storage information

Removed1. The operator of a customs warehouse or a free zone shall be required to provide or make available to the customs authorities the minimum data necessary for the application of the provisions governing the storage of the goods located therein, in particular the data referred to in Article 118(2), point (a), the customs status of the goods placed under the storage procedure and the subsequent movements of those goods. Once the functionalities of the EU Customs Data Hub laid down in Article 29 are fully operational, the operator shall be required to make this data available via the EU Customs Data Hub. [Am. 195]

Removed2. Where the importer or the carrier has already provided or made available all or part of the information referred to in paragraph 1, the customs warehouse or free zone operator shall link its own additional information to the importer’s or carrier’s information.

Removed3. The operator must not accept goods for which the minimum information has not been provided or made available to customs.

Removed4. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining the minimum information referred to in paragraph 1 of this Article.

RemovedArticle 120 Amendment and invalidation of storage information

Removed1. The operator of a customs warehouse or a free zone may amend one or more particulars of the information on the goods in its facility after it has been provided or made available, unless the customs authorities have informed the operator that they intend to examine the goods or that they have established that the information on the goods is incorrect.

Removed2. The importer, the carrier or the operator of the warehouse of free zone shall invalidate the information on goods that are not brought into the customs territory of the Union as soon as possible. The customs authorities shall invalidate the information on those goods after 30 days from the date in which the information was provided or made available.

RemovedArticle 121 Duration of a storage procedure

Removed1. There shall be no limit to the length of time goods may remain under a storage procedure.

Removed2. In exceptional circumstances, the customs authorities may set a time limit by which a storage procedure must be discharged in particular where the type and nature of the goods may, in the case of long-term storage, pose a threat to human, animal or plant health and life or to the environment.

RemovedSection 2 Customs warehousing

RemovedArticle 122 Storage in customs warehouses

Removed1. Under the customs warehousing procedure non-Union goods may be stored in premises or any other location authorised for that procedure by the customs authorities and under customs supervision (‘customs warehouses’).

Removed2. Customs warehouses may be available for use by any importer for the customs warehousing of goods (‘public customs warehouse’), or for the storage of goods imported by the holder of an authorisation for customs warehousing (‘private customs warehouse’).

RemovedArticle 123 Authorisation for the operation of customs warehouses

Removed1. The operation of a customs warehouse requires an authorisation from the customs authorities, unless the operator of the customs warehouse is the customs authority itself. The authorisation shall set out the conditions for the operation of the customs warehouse.

Removed2. The authorisation referred to in paragraph 1 shall be granted only to persons who satisfy the following conditions:

Removed(a) they are established in the customs territory of the Union;

Removed(b) they provide the necessary assurance of the proper conduct of the operations;

Removed(c) a Trust and Check trader shall be deemed to fulfil this condition insofar as the operation of customs warehouse is taken into account in the authorisation referred to in Article 25;

Removed(d) they provide a guarantee for the potential customs debt.

Removed3. The authorisation referred to in paragraph 1 shall be granted only where the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements which are disproportionate to the economic needs involved.

Removed4. 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 1 of this Article.

RemovedArticle 124 Movement of goods in customs warehouse