Changes from adopted text to adopted text

RemovedIf it is not possible to determine that place, the customs debt shall be incurred at the place where the customs authorities conclude that the goods are in a situation in which a customs debt is incurred.

Removed2. If the goods have been placed under a customs procedure which has not been discharged or when a temporary storage did not end properly, and the place where the customs debt is incurred cannot be determined pursuant to the second or third subparagraphs of paragraph 1 within a specific time-limit, the customs debt shall be incurred at the place where the goods were either placed under the procedure concerned or were introduced into the customs territory of the Union under that procedure or were in temporary storage.

Removed3. Where the information available to the customs authorities enables them to establish that the customs debt may have been incurred in several places, the customs debt shall be deemed to have been incurred at the place where it was first incurred.

Removed4. If a customs authority establishes that a customs debt has been incurred under Article 161 or Article 164 in another Member State and the amount of import or export duty corresponding to that debt is lower than EUR 10 000, the customs debt shall be deemed to have been incurred in the Member State where the finding was made.

Removed5. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the time limits referred to in paragraph 2.

RemovedChapter 2 Guarantee for a potential or existing customs debt

RemovedArticle 170 General provisions

Removed1. Unless otherwise specified, this Chapter shall apply to guarantees for customs debts which have been incurred but whose payment is deferred (‘existing customs debts’) and to guarantees that are required in case a customs debt may be incurred (‘potential customs debts’).

Removed2. Where customs authorities require a guarantee for a potential or existing customs debt to be provided, that guarantee shall cover the amount of import or export duty and the other charges due in connection with the import or export of the goods where:

Removed(a) the guarantee is used for the placing of goods under the Union transit procedure; or

Removed(b) the guarantee may be used in more than one Member State.

RemovedA guarantee accepted or authorised by the customs authorities shall be valid throughout the customs territory of the Union, for the purposes for which it is given.

Removed3. The guarantee shall be provided by the debtor or the person who may become the debtor or, if the customs authorities allow it, by any other person.

Removed4. Without prejudice to Article 178, the customs authorities shall require only one guarantee to be provided in respect of specific goods.

RemovedThe guarantee provided for specific goods shall apply to the amount of import or export duty corresponding to the customs debt and other charges in respect of those goods, whether or not the information provided or made available on those goods is correct.

RemovedIf the guarantee has not been released, it may also be used, within the limits of the secured amount, for the recovery of amounts of import or export duty and other charges payable following post-release control of those goods.

Removed5. Upon application by the person referred to in paragraph 3, the customs authorities may, in accordance with Article 176(1) and (2), authorise the provision of a comprehensive guarantee to cover the amount of import or export duty corresponding to the customs debt in respect of two or more operations or customs procedures.

Removed6. The customs authorities shall monitor the guarantee.

Removed7. No guarantee shall be required in any of the following situations:

Removed(a) from States, regional and local government authorities or other bodies governed by public law, in respect of the activities in which they engage as public authorities;

Removed(b) for goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways;

Removed(c) for goods carried by a fixed transport installation;

Removed(d) in specific cases where goods are placed under the temporary admission procedure;

Removed(e) for goods carried by sea or air between Union ports or between Union airports.

Removed8. The customs authorities may waive the requirement for provision of a guarantee where the amount of import or export duty to be secured does not exceed the statistical value threshold of EUR 1 000 in value.

Removed9. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the specific cases where no guarantee is required for goods placed under the temporary admission procedure, as referred to in paragraph 7, point (d).

Removed10. The Commission shall specify, by means of implementing acts, the procedural rules regarding the provision and the monitoring of the guarantee referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 171 Reference amount of a compulsory guarantee

Removed1. Where the customs authorities must require a guarantee and can establish the precise amount of import or export duty corresponding to the customs debt and of other charges at the time when the guarantee is required, the guarantee shall cover that precise amount.

RemovedWhere it is not possible to establish the precise amount, the guarantee shall be fixed at the maximum amount, as estimated by the customs authorities, of import or export duty corresponding to the customs debt and of other charges which have been or may be incurred.

Removed2. Without prejudice to Article 176, where a comprehensive guarantee is provided for the amount of import or export duty corresponding to customs debts and other charges which vary in amount over time, the amount of such guarantee shall be set at a level enabling the amount of import or export duty corresponding to customs debts and other charges to be covered at all times.

RemovedArticle 172 Reference amount of a precautionary guarantee

RemovedWhere providing a guarantee is not compulsory but the customs authorities are not certain that the amount of import or export duty corresponding to a customs debt and other charges will be paid within the prescribed period, they shall require a guarantee for an amount that may not exceed the level referred to in Article 171.

RemovedArticle 173 Provision of a guarantee

Removed1. A guarantee may be provided in one of the following forms:

Removed(a) by any means of payment recognised by the customs authorities, made in euro or in the currency of the Member State in which the guarantee is required;

Removed(b) by an undertaking given by a guarantor;

Removed(c) by another form of guarantee which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid.

Removed2. A guarantee in the form of a cash deposit or any other equivalent means of payment shall be given in accordance with the provisions in force in the Member State in which the guarantee is required.

RemovedWhere a guarantee is given by any means of payment recognised by the customs authorities, no interest thereon shall be payable by the customs authorities.

Removed3. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the form of the guarantee referred to in paragraph 1, point (c).

RemovedArticle 174 Choice of guarantee

RemovedThe person required to provide a guarantee may choose between the forms of guarantee laid down in Article 173(1).

RemovedHowever, the customs authorities may refuse to accept the form of guarantee chosen where it is incompatible with the proper functioning of the customs procedure concerned.

RemovedThe customs authorities may require that the form of guarantee chosen be maintained for a specific period.

RemovedArticle 175 Guarantor

Removed1. The guarantor referred to in Article 173(1), point (b) shall be a third person resident, registered or established in the customs territory of the Union. The guarantor shall be approved by the customs authorities requiring the guarantee, unless the guarantor is a credit institution, financial institution or insurance company accredited in the Union in accordance with Union provisions in force.

Removed2. The guarantor shall undertake in writing to pay the secured amount of import or export duty corresponding to a customs debt and other charges.

Removed3. The customs authorities may refuse to approve the guarantor or the type of guarantee proposed where either does not appear certain to ensure payment within the prescribed period of the amount of import or export duty corresponding to the customs debt and of other charges.

Removed4. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the rules concerning the forms for the provision of a guarantee and the rules applicable to the guarantor referred to in this Article.

Removed5. The Commission shall specify, by means of implementing acts, the procedural rules regarding the revocation and cancellation of the undertaking given by the guarantor referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedArticle 176 Comprehensive guarantee

Removed1. The customs authorities may only grant the authorisation referred to in Article 170(5) to persons who satisfy the following conditions:

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

Removed(b) they fulfil the criteria laid down in Article 24(1), point (a);

Removed(c) they are regular users of the customs procedures involved or operators of temporary storage facilities or they fulfil the criteria laid down in Article 24(1), point (d).

Removed2. The customs authorities may authorise an economic operator fulfilling the criteria laid down in Article 24(1), points (b) and (c), an economic operator fulfilling the criteria laid down in points (b) and (c) of Article 25(3), and Trust and Check traders to provide a comprehensive guarantee for potential customs debts and other charges with a reduced amount or to have a guarantee waiver. [Am. 199]

Removed3. The customs authorities may authorise an authorised economic operator for customs simplifications, an economic operator fulfilling the criteria laid down in points (b) and (c) of Article 25(3), and a Trust and Check trader to provide a comprehensive guarantee for existing customs debts and other charges, upon application, with a reduced amount, or, for a Trust and Check trader, to have a guarantee waiver. [Am. 200]

Removed4. The comprehensive guarantee with a reduced amount referred to in paragraph 3 shall be equivalent to the provision of a guarantee.

Removed5. 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 an authorisation to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver referred to in paragraph 2paragraphs 2 and 3. [Am. 201]