Changes from adopted text to adopted text

Removed1. Applications for repayment or remission in accordance with Article 193 shall be submitted to the customs authorities within the following periods:

Removed(a) in the case of overcharged, amounts of import or export duty, error by the competent authorities or equity, within 3 years of the date of notification of the customs debt;

Removed(b) in the case of defective goods or goods not complying with the terms of the contract, within one year of the date of notification of the customs debt;

Removed(c) in the case of invalidation of the data or, where applicable, of a customs declaration, based on which the goods were released, within one year of the date of invalidation of that data or of that customs declaration unless otherwise specified in the rules applicable to invalidation.

RemovedThe period specified in the first subparagraph, points (a) and (b), shall be extended where the applicant provides evidence that he or she was prevented from submitting an application within the prescribed period as a result of unforeseeable circumstances or force majeure.

Removed2. Where the customs authorities are not in a position, on the basis of the grounds adduced, to grant repayment or remission of an amount of import or export duty, it is required to examine the merits of an application for repayment or remission in the light of the other grounds for repayment or remission referred to in Article 193.

Removed3. Where an appeal has been lodged under Article 16 against the notification of the customs debt, the relevant period specified in the first subparagraph of paragraph 1 as well as the examining of the remission and repayment applications and the related time-limits shall be suspended, from the date on which the appeal is lodged, for the duration of the appeal proceedings.

Removed4. Where a customs authority grants repayment or remission in accordance with Articles 196 and 197, the Member State concerned shall inform the Commission thereof.

Removed5. The Commission shall specify, by means of implementing acts, the procedural rules for informing the Commission pursuant to paragraph 4 and the information to be provided. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

RemovedChapter 4 Extinguishment of a customs debt

RemovedArticle 199 Extinguishment

Removed1. Without prejudice to the provisions in force relating to non-recovery of the amount of import or export duty corresponding to a customs debt in the event of the judicially established insolvency of the debtor, a customs debt on import or export shall be extinguished in any of the following ways:

Removed(a) where the debtor can no longer be notified of the customs debt in accordance with Article 181;

Removed(b) by payment of the amount of import or export duty;

Removed(c) subject to paragraph 5, by remission of the amount of import or export duty;

Removed(d) where, in respect of goods released for a customs procedure entailing the obligation to pay import or export duty, the data on the basis of which the release was carried out or the customs declaration are invalidated;

Removed(e) where goods liable to import or export duty are confiscated or seized and simultaneously or subsequently confiscated;

Removed(f) where goods liable to import or export duty are destroyed under customs supervision or abandoned to the State;

Removed(g) where the disappearance of the goods or the non-fulfilment of obligations arising from the customs legislation results from the total destruction or irretrievable loss of those goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure, or as a consequence of instruction by the customs authorities; for the purpose of this point, goods shall be considered as irretrievably lost when they have been rendered unusable by any person;

Removed(h) where the customs debt was incurred pursuant to Article 161 or Article 164 and where the following conditions are fulfilled:

Removed(i) the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the temporary storage or of the customs procedure concerned and did not constitute an attempt at deception;

Removed(ii) all of the formalities necessary to regularise the situation of the goods are subsequently carried out;

Removed(i) where goods released for free circulation duty-free, or at a reduced rate of import duty by virtue of their end-use, have been exported with the permission of the customs authorities;

Removed(j) where it was incurred pursuant to Article 160 and where the formalities carried out in order to enable the preferential tariff treatment referred to in that Article to be granted are cancelled;

Removed(k) where, subject to paragraph 6, the customs debt was incurred pursuant to Article 161 and evidence is provided to the satisfaction of the customs authorities that the goods have not been used or consumed and have been taken out of the customs territory of the Union.

Removed2. In the cases referred to in paragraph 1, point (e), the customs debt shall, nevertheless, for the purposes of sanctions applicable to customs infringements, be deemed not to have been extinguished where, under this Regulation and under the law of a Member State, import or export duty or the existence of a customs debt provide the basis for determining sanctions.

Removed3. Where, in accordance with paragraph 1, point (g), a customs debt is extinguished in respect of goods released for free circulation duty-free or at a reduced rate of import duty on account of their end-use, any scrap or waste resulting from their destruction shall be deemed to be non-Union goods.

Removed4. The provisions in force pertaining to standard rates for irretrievable loss due to the nature of goods shall apply where the person concerned fails to show that the real loss exceeds that calculated by applying the standard rate for the goods in question.

Removed5. Where several persons are liable for payment of the amount of import or export duty corresponding to the customs debt and remission is granted, the customs debt shall be extinguished only in respect of the person or persons to whom the remission is granted.

Removed6. In the case referred to in paragraph 1, point (k), the customs debt shall not be extinguished in respect of any person or persons who attempted deception.

Removed7. Where the customs debt was incurred pursuant to Article 161, it shall be extinguished with regard to the person whose behaviour did not involve any attempt at deception and who contributed to the fight against fraud.

Removed8. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation, by determining the list of failures with no significant effect on the correct operation of the temporary storage or of the customs procedure concerned as referred to in paragraph 1, point (h)(i).

RemovedArticle 200 Application of sanctions

RemovedWhere the customs debt is extinguished on the basis of Article 199(1), point (h), Member States shall not be precluded from the application of sanctions for failure to comply with the customs legislation.

RemovedTitle XI RESTRICTIVE MEASURES AND CRISIS MANAGEMENT MECHANISM

RemovedChapter 1 Restrictive measures

RemovedArticle 201 Role of the EU Customs Authority and of the customs authorities

Removed1. The EU Customs Authority shall contribute to the correct application of restrictive measures adopted in accordance with Article 215 TFEU by monitoring their implementation in the areareas falling under its competence and, subject to review and authorisation by the Commission, by providing appropriate guidance to the customs authorities. [Am. 206]

Removed2. Customs authorities shall take all necessary steps to comply with the restrictive measures, taking into account the guidance of the EU Customs Authority.

RemovedArticle 202 Reporting

Removed1. The EU Customs Authority shall regularly and whenever necessary report to the Commission on the implementation of the restrictive measures by the customs authorities and in the case of any breach thereof.

Removed2. The customs authorities shall inform the EU Customs Authority, the Commission and the national authorities of the Member States competent for sanctions implementation of any suspicion and case of circumvention of restrictive measures and of their mitigation measures in that respect.

RemovedChapter 2 Crisis management mechanism

RemovedArticle 203 Preparation of protocols and procedures

Removed1. The EU Customs Authority shall prepare procedures and protocols that can be activated in accordance with Article 204(1) in case of:

Removed(a) a crisis at the border of one or more Member States that has an impact on the customs processes;

Removed(b) a crisis in another sector that requires an action by the customs authorities in cooperation with relevant authorities,

Removed(c) with a view to ensuring a rapid, effective and proportionate response to the situation concerned.

Removed2. Protocols and procedures may cover in particular:

Removed(a) the application of common risk criteria, common priority control areas and risk profiles, appropriate mitigation measures, and customs controls;

Removed(b) a collaboration framework enabling making temporarily available customs officials and customs control equipment from one to another Member State.

Removed(ba) fast lanes at borders to minimize delays and backups in freight flows; [Am. 207]

Removed(bb) the avoidance of trade restrictions concerning crisis-relevant goods as defined in point (6) of Article 3 of Regulation (EU) 2024/2747. [Am. 208]

RemovedArticle 204 Activation of the crisis management mechanism

Removed1. The Commission, on its own initiative or based on the request of one or more Member States or the EU Customs Authority, may adopt an implementing act, in accordance with the examination procedure referred to in Articles 262 (4) and (5) of this Regulation, taking into accountthe protocols and procedures referred to in Article 203, laying down the appropriate and necessary measures and arrangements that should apply to address a crisis situation or to mitigate its negative effects. [Am. 209]

Removed2. The EU Customs Authority shall coordinate and supervise the application and implementation of the appropriate measures and arrangements by the customs authorities and shall report back on the results of this implementation to the Commission. [Am. 210]

Removed3. The EU Customs Authority shall set up a crisis response cell that is permanently available throughout the crisis. The Commission may support the EU Customs Authority during the planning stage and in the setting up of such a crisis response cell. The crisis response cell shall be financed by the budget that is granted to the EU Customs Authority. [Am. 211]

Removed4. Customs authorities shall implement and apply the measures and arrangements adopted pursuant to this Article and shall report to the EU Customs Authority on their implementation and application.

Removed4a. The EU Customs Authority shall coordinate and supervise the implementation of the appropriate measures and arrangements by the customs authorities and shall report back on the results of their implementation to the Commission, the European Parliament and the Council. [Am. 212]

RemovedTitle XII THE EUROPEAN UNION CUSTOMS AUTHORITY