Changes from adopted text to adopted text

Removed(b) taking the decision referred to in this Article, including, where appropriate, as regards the right to be heard and the consultation of other Member States concerned.

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

RemovedArticle 7 Management of decisions taken upon application

Removed1. The holder of the decision shall comply with the obligations resulting from that decision.

Removed2. The holder of the decision shall continuously monitor the fulfilment of the conditions and criteria, and compliance with the obligations, resulting from the decisions and, where applicable, establish internal controls capable of preventing, detecting and correcting illegal or irregular transactions.

Removed3. The holder of the decision shall inform the customs authorities without delay of any factor arising after the decision was taken, which may influence the continuation or content of that decision.

Removed4. Customs authorities shall regularly monitor whether the holder of the decision continues to fulfil the relevant criteria and comply with the relevant obligations, in particular the ability of the holder of the decision to prevent, react to and remedy errors through appropriate internal controls. Based on such monitoring activity, customs shall assess the risk profile of the holder of the decision, where relevant. Where the holder of the decision has been established in the customs territory of the Union for less than 3 years, the customs authorities shall closely monitor it during the first year after the decision is taken.

Removed5. The customs authorities shall communicate to the EU Customs Authority the decisions taken upon application and all monitoring activities that they carry out in accordance with paragraph 4. The EU Customs Authority shall take this information into account for risk management purposes.

Removed6. Until the date set out in Article 265(3), the customs authorities shall record their decisions in the existing electronic systems for the exchange of information developed by the Member States and the Commission. The Member States and the Commission shall have access to those decisions and underlying information in those systems.

Removed7. Without prejudice to provisions laid down in other fields which specify the cases in which decisions are invalid or become null and void, the customs authorities which took a decision may at any time annul, revoke or amend it where it does not conform to the customs legislation. Customs authorities shall inform the EU Customs Authority about such annulment, revocation and amendment of customs decisions.

Removed8. In specific cases the customs authorities shall carry out the following:

Removed(a) re-assess a decision;

Removed(b) suspend a decision which is not to be annulled, revoked or amended.

Removed9. The customs authority competent to take the decision shall suspend the decision instead of annulling, revoking or amending it where:

Removed(a) that customs authority considers that there may be sufficient grounds for annulling, revoking or amending the decision, but does not yet have all necessary elements to decide on the annulment, revocation or amendment;

Removed(b) that customs authority considers that the conditions for the decision are not fulfilled or that the holder of the decision does not comply with the obligations imposed under that decision, and it is appropriate to allow the holder of the decision time to take measures to ensure the fulfilment of the conditions or the compliance with the obligations;

Removed(c) the holder of the decision requests such suspension because that person is temporarily unable to fulfil the conditions laid down for the decision or to comply with the obligations imposed under that decision.

RemovedIn cases referred to in paragraph 1, points (b) and (c), the holder of the decision shall notify the customs authority competent to take the decision of the measures that person will take to ensure the fulfilment of the conditions or compliance with the obligations, as well as the period of time he needs to take those measures.

Removed10. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining:

Removed(a) detailed rules for monitoring a decision referred to in paragraphs 2 to 4 of this Article;

Removed(b) the specific cases and the rules for re-assessing decisions as referred to in paragraph 8 of this Article.

RemovedArticle 8 Union-wide validity of decisions

RemovedExcept where the decision provides that its effect is limited to one or several Member States, decisions relating to the application of the customs legislation shall be valid throughout the customs territory of the Union.

RemovedArticle 9 Annulment of favourable decisions

Removed1. The customs authorities shall annul a decision favourable to the holder of the decision if all the following conditions are fulfilled:

Removed(a) the decision was taken on the basis of incorrect or incomplete information;

Removed(b) the holder of the decision knew or ought reasonably to have known that the information was incorrect or incomplete;

Removed(c) if the information had been correct and complete, the decision would have been different.

Removed2. The holder of the decision shall be notified of its annulment.

Removed3. Annulment shall take effect from the date on which the initial decision took effect, unless otherwise specified in the decision in accordance with the customs legislation.

Removed4. The Commission shall specify, by means ofadopt implementing acts, specifying the rules for annulling favourable decisions. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4). [Am. 87]

RemovedArticle 10 Revocation and amendment of favourable decisions

Removed1. A favourable decision shall be revoked or amended where, in cases other than those referred to in Article 9:

Removed(a) one or more of the conditions for taking that decision were not or are no longer fulfilled; or

Removed(b) upon application by the holder of the decision.

Removed2. Except where otherwise provided, a favourable decision addressed to several persons may be revoked only in respect of a person who fails to comply with an obligation imposed under that decision.

Removed3. The holder of the decision shall be notified of its revocation or amendment.

Removed4. Article 6(4) shall apply to the revocation or amendment of the decision.

RemovedHowever, in exceptional cases where the legitimate interests of the holder of the decision so require, the customs authorities may defer the date on which revocation or amendment takes effect by up to one year. That date shall be indicated in the revoking or amending decision.

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

Removed(a) the cases, referred to in paragraph 2, where a favourable decision addressed to several persons may be revoked also in respect of persons other than the person who fails to comply with an obligation imposed under that decision

Removed(b) the exceptional cases, in which the customs authorities may defer the date on which revocation or amendment takes effect in accordance with the second subparagraph of paragraph 4.

Removed6. The Commission shall specify, by means ofadopt implementing acts, specifying the procedural rules for revoking or amending favourable decisions. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4). [Am. 88]

RemovedArticle 11 Decisions taken without prior application

RemovedExcept when a customs authority acts as a judicial authority, Article 6(4), (5), (6), (7), Article 7(7) and Articles 8, 9 and 10 shall also apply to decisions taken by the customs authorities without prior application by the person concerned.

RemovedArticle 12 Limitations applicable to decisions on goods placed under a customs procedure or in temporary storage

RemovedExcept where the person concerned so requests, the revocation, amendment or suspension of a favourable decision shall not affect goods which, at the moment where the revocation, amendment or suspension takes effect, have already been placed and are still under a customs procedure or in temporary storage by virtue of the revoked, amended or suspended decision.

RemovedSection 2 Binding information

RemovedArticle 13 Decisions relating to binding information

Removed1. The customs authorities shall, upon application, take decisions relating to binding tariff information (‘BTI decisions’), decisions relating to binding origin information (‘BOI decisions’) and decisions relating to binding valuation information (‘BVI decisions’).

RemovedSuch an application shall not be accepted in any of the following cases:

Removed(a) where the application is made, or has already been made, at the same or another customs office, by or on behalf of the holder of a decision:

Removed(i) for BTI decisions, in respect of the same goods;

Removed(ii) for BOI decisions, in respect of the same goods and under the same circumstances determining the acquisition of origin;

Removed(iii) for BVI decisions, in respect of goods under the same circumstances determining the customs value;

Removed(b) where the application does not relate to any intended use of decision relating to binding information or any intended use of a customs procedure.

Removed2. Decisions relating to binding information shall be binding, only in respect of the tariff classification or determination of the origin or the customs value of goods, on:

Removed(a) the customs authorities, as against the holder of the decision, only in respect of goods for which customs formalities are completed after the date on which the decision takes effect;

Removed(b) the holder of the decision, as against the customs authorities, only with effect from the date on which he or she receives, or is deemed to have received, notification of the decision.

Removed3. Decisions relating to binding information shall be valid for a period of 3 years from the date on which the decision takes effect.