Changes from adopted text to adopted text

Removed3. By way of derogation from paragraph 1, the total amount of import duty relating to all the goods released to a deemed importer during one month in accordance with Article 181(5) may be covered by a single entry in the accounts by the end of the following month containing the breakdown of amounts related to each specific consignments of goods.

Removed4. Until the date set out in Article 265(3), where a customs declaration is lodged, provided that payment has been guaranteed, the customs authorities may allow that the customs debt corresponding to the total amount of import or export duty relating to all the goods released to one and the same person during a fixed period, which may not exceed 31 days, be notified at the end of that period.

RemovedSuch entry in the accounts shall take place within 14 days of the expiry of the period concerned.

Removed5. Where goods may be released subject to certain conditions which govern either the determination of the amount of import or export duty payable or its collection, entry in the accounts shall take place within 14 days of the day on which the amount of import or export duty payable is determined or the obligation to pay that duty is fixed.

RemovedHowever, where the customs debt relates to a provisional anti-dumping duty, a provisional countervailing duty or a provisional safeguard measure, the amount of import or export duty payable shall be entered in the accounts within two months of the date of publication in the Official Journal of the European Union of the Regulation establishing the definitive duty.

Removed6. Where a customs debt is incurred in circumstances not covered by paragraph 1 , the amount of import or export duty payable shall be entered in the accounts within 14 days of the date on which the customs authorities are in a position to determine the amount of import or export duty in question and take a decision.

Removed7. Paragraph 6 shall apply with regard to the amount of import or export duty to be recovered or which remains to be recovered where the amount of import or export duty payable has not been entered in the accounts in accordance with paragraphs 1 to 6 or has been determined and entered in the accounts at a level lower than the amount payable.

Removed8. The time-limits for entry in the accounts laid down in paragraphs 1 to 6 shall not apply in unforeseeable circumstances or in cases of force majeure.

Removed9. The entry in the accounts may be deferred in the case referred to in Article 181(3), second subparagraph, until such time as the notification of the customs debt no longer prejudices a criminal investigation, even if that investigation takes place in a different Member State. [Am. 204]

RemovedArticle 185 Conferral of implementing powers

RemovedThe Commission shall adopt, by means of implementing acts, measures to ensure mutual assistance between the customs authorities in case of incurrence of a customs debt.

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

RemovedSection 2 Payment of the amount of import or export duty

RemovedArticle 186 General time-limits for payment and suspension of the time-limit for payment

Removed1. The debtor shall pay the amounts of import or export duty, corresponding to a customs debt notified in accordance with Article 181 within the period prescribed by the customs authorities.

RemovedWithout prejudice to Article 17(2), that period shall not exceed 10 days following notification to the debtor of the customs debt.

RemovedThe customs authorities may extend that period upon application by the debtor where the amount of import or export duty payable has been determined in the course of post-release controls as referred to in Article 48. Without prejudice to Article 190(2), such extensions shall not exceed the time necessary for the debtor to take the appropriate steps to discharge his or her obligation.

Removed2. By way of derogation from paragraph 1, the amount of import duty corresponding to a customs debt notified in accordance with Article 181(5) shall be paid by the debtor at the latest at the expiry of the deadline by which the customs debt must be notified.

Removed3. If the debtor is entitled to any of the payment facilities laid down in Article 188 to Article 190, payment shall be made within the period or periods specified in relation to those facilities.

Removed4. The time-limit for payment of the amount of import or export duty corresponding to a customs debt shall be suspended in any of the following cases:

Removed(a) where an application for remission of duty is made in accordance with Article 198;

Removed(b) where goods are to be confiscated, destroyed or abandoned to the State;

Removed(c) where the customs debt was incurred pursuant to Article 161 and there is more than one debtor.

Removed5. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the rules for the suspension of the time-limit for payment of the amount of import or export duty corresponding to a customs debt referred to in paragraph 3, and by determining the period of suspension.

RemovedArticle 187 Payment

Removed1. Payment shall be made in cash or by any other means with similar discharging effect, including by adjustment of a credit balance, in accordance with national legislation.

Removed2. Payment may be made by a third person instead of the debtor.

Removed3. The debtor may in any case pay all or part of the amount of import or export duty without awaiting expiry of the period he or she has been granted for payment.

RemovedArticle 188 Deferment of payment

RemovedThe customs authorities shall, upon application by the person concerned and upon provision of a guarantee, authorise to defer the payment of the duty payable in any of the following ways:

Removed(a) separately in respect of each amount of import or export duty entered in the accounts in accordance with Article 184(1), or Article 184(7);

Removed(b) globally in respect of all amounts of import or export duty entered in the accounts in accordance with Article 184(1) during a period fixed by the customs authorities and not exceeding 31 days;

Removed(c) globally in respect of all amounts of import or export duty forming a single entry in accordance with Article 184(2), (3) and (4).

RemovedThe customs authorities, when authorising to defer the payment of the duty payable as referred to in paragraph 1, shall not require the provision of a guarantee where the applicant is a Trust and Check trader authorised to have a guarantee waiver in accordance with Article 176(3). [Am. 205]

RemovedArticle 189 Periods for which payment is deferred

Removed1. The period for which payment is deferred under Article 188 shall be 30 days.

Removed2. Where payment is deferred in accordance with Article 188, point (a), the period shall begin on the day following that on which the customs debt is notified to the debtor.

Removed3. Where payment is deferred in accordance with Article 188, point (b), the period shall begin on the day following that on which the aggregation period ends. It shall be reduced by the number of days corresponding to half the number of days covered by the aggregation period.

Removed4. Where payment is deferred in accordance with Article 188, point (c), the period shall begin on the day following the end of the period fixed for release of the goods in question. It shall be reduced by the number of days corresponding to half the number of days covered by the period concerned.

Removed5. Where the number of days in the periods referred to in paragraphs 3 and 4 is an odd number, the number of days to be deducted from the 30-day period pursuant to those paragraphs shall be equal to half the next lowest even number.

Removed6. Where the periods referred to in paragraphs 3 and 4 are weeks, Member States may provide that the amount of import or export duty in respect of which payment has been deferred is to be paid on the Friday of the fourth week following the week in question at the latest.

RemovedIf those periods are months, Member States may provide that the amount of import or export duty in respect of which payment has been deferred is to be paid by the 16th day of the month following the month in question. Those periods may not be extended even if the end of the period falls on a public holiday.

RemovedArticle 190 Other payment facilities

Removed1. The customs authorities may grant the debtor payment facilities other than deferred payment on condition that a guarantee is provided.

Removed2. Where facilities are granted pursuant to paragraph 1, credit interest shall be charged on the amount of import or export duty.

RemovedFor a Member State whose currency is the euro, the rate of credit interest shall be equal to the interest rate as published in the Official Journal of the European Union, C series, which the European Central Bank applied to its main refinancing operations, on the first day of the month in which the due date fell, increased by one percentage point.

RemovedFor a Member State whose currency is not the euro, the rate of credit interest shall be equal to the rate applied on the first day of the month in question by the National Central Bank for its main refinancing operations, increased by one percentage point, or, for a Member State for which the National Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member State’s money market, increased by one percentage point.

Removed3. The customs authorities may refrain from requiring a guarantee or from charging credit interest where it is established, on the basis of a documented assessment of the situation of the debtor, that this would create serious economic or social difficulties.

Removed4. The customs authorities shall refrain from charging credit interest where the amount for each recovery action is less than EUR 10.

RemovedArticle 191 Enforcement of payment

RemovedWhere the amount of import or export duty payable has not been paid within the prescribed period, the customs authorities shall secure payment of that amount by all means available to them under the law of the Member State concerned.

RemovedArticle 192 Interest on arrears

Removed1. Interest on arrears shall be charged on the amount of import or export duty from the date of expiry of the prescribed period until the date of payment.

RemovedFor a Member State whose currency is the euro, the rate of interest on arrears shall be equal to the interest rate as published in the Official Journal of the European Union, C series, which the European Central Bank applied to its main refinancing operations, on the first day of the month in which the due date fell, increased by two percentage points.

RemovedFor a Member State whose currency is not the euro, the rate of interest on arrears shall be equal to the rate applied on the first day of the month in question by the National Central Bank for its main refinancing operations, increased by two percentage points, or, for a Member State for which the National Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member State's money market, increased by two percentage points.

Removed2. Where the customs debt is incurred on the basis of Article 161 or Article 164, or where the notification of the customs debt results from a post-release control, interest on arrears shall be charged over and above the amount of import or export duty, from the date on which the customs debt was incurred until the date of its notification.

RemovedThe rate of interest on arrears shall be set in accordance with paragraph 1.

Removed3. The customs authorities may refrain from charging interest on arrears where it is established, on the basis of a documented assessment of the situation of the debtor, that to charge it would create serious economic or social difficulties.

Removed4. The customs authorities shall refrain from charging interest on arrears where the amount for each recovery action is less than EUR 10.

RemovedSection 3 Repayment and remission