Changes from adopted text to adopted text

Removed4. For the application of a decision relating to binding information in the context of a particular customs procedure, the holder of the decision shall be able to prove that:

Removed(a) in the case of a BTI decision, the goods in question correspond in every respect to those described in the decision;

Removed(b) in the case of a BOI decision, the goods in question and the circumstances determining the acquisition of origin correspond in every respect to the goods and the circumstances described in the decision;

Removed(c) in the case of a BVI decision, the circumstances determining the customs value for the goods in question correspond in every respect to the circumstances described in the decision.

RemovedArticle 14 Management of decisions relating to binding information

Removed1. A BTI decision shall cease to be valid before the end of the period referred to in Article 13(3) where it no longer conforms to the law, as a result of either of the following:

Removed(a) the adoption of an amendment to the nomenclatures referred to in Article 145(2), points (a) and (b);

Removed(b) the adoption of measures referred to in Article 146(4);

RemovedIn such cases, the BTI decision shall cease to be valid with effect from the date of application of such amendment or measures.

Removed2. A BOI decision shall cease to be valid before the end of the period referred to in Article 13(3) in any of the following cases:

Removed(a) where a legally binding act of the Union is adopted or an agreement is concluded by, and becomes applicable in, the Union, and the BOI decision no longer conforms to the law thereby laid down, with effect from the date of application of that act or agreement;

Removed(b) where the BOI decision is not or no longer compatible with the Agreement on Rules of Origin established in the World Trade Organisation (WTO) or with the advisory opinions, information, advice and similar acts, concerning the determination of the origin of goods to secure uniformity in the interpretation and application of that Agreement, with effect from the date of their publication in the Official Journal of the European Union. [Am. 89]

Removed3. A BVI decision shall cease to be valid before the end of the period referred to in Article 13(3) in the following cases:

Removed(a) where the adoption of a legally binding act of the Union renders the BVI decision non-compliant with that act, from the date of application of that act;

Removed(b) where the BVI decision is no longer compatible with the Article VII of the General Agreement on Tariffs and Trade, or the 1994 Agreement on the Implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on Customs Valuation), or with the decisions adopted for the interpretation of that Agreement by the Committee on Customs Valuation, with effect from the date of publication in the Official Journal of the European Union.

Removed4. Decisions relating to binding information shall not cease to be valid with retroactive effect.

Removed5. By way of derogation from Article 7(7) and Article 9, the customs authorities shall annul decisions relating to binding information only where they are based on inaccurate or incomplete information from the applicants.

Removed6. The customs authorities shall revoke decisions relating to binding information in accordance with Article 7(7) and Article 10. However, such decisions shall not be revoked upon application by the holder of the decision.

Removed7. Decisions relating to binding information may not be amended.

Removed8. The customs authorities shall revoke BTI decisions where they are no longer compatible with the interpretation of any of the nomenclatures referred to in Article 145(2), points (a) and (b) resulting from any of the following:

Removed(a) explanatory notes referred to in Article 9(1), point (a), second indent of Regulation (EEC) No 2658/87, with effect from the date of their publication in the Official Journal of the European Union;

Removed(b) a judgment of the Court of Justice of the European Union, with effect from the date of publication of the operative part of the judgment in the Official Journal of the European Union;

Removed(c) classification decisions, classification opinions or amendments of the explanatory notes to the Nomenclature of the Harmonised Commodity Description and Coding System, adopted by the Organization set-up by the Convention establishing a Customs Co-operation Council, done at Brussels on 15 December 1950, with effect from the date of publication of the Commission Communication in the ‘C’ series of the Official Journal of the European Union.

Removed9. BOI and BVI decisions shall be revoked where they are no longer compatible with a judgment of the Court of Justice of the European Union, with effect from the date of publication of the operative part of the judgment in the Official Journal of the European Union.

Removed10. Where a decision relating to binding information ceases to be valid in accordance with paragraph 1, point (b), or with paragraphs 2 or 3, or is revoked in accordance with paragraphs 6, 8 or 9, the decision may still be used in respect of binding contracts which were based upon that decision and were concluded before it ceased to be valid or was revoked. That extended use shall not apply where a BOI decision is taken for goods to be exported.

RemovedThe extended use referred to in the first subparagraph shall not exceed 6 months from the date on which the decision relating to binding information ceases to be valid or is revoked. However, a measure referred to in Article 146(4), a measure referred to in Article 151 or a measure referred to in Article 158 may exclude that extended use or lay down a shorter period of time. In the case of products for which an import or export certificate is submitted when customs formalities are carried out, the period of 6 months shall be replaced by the period of validity of the certificate.

RemovedIn order to benefit from the extended use of a decision relating to binding information, the holder of that decision shall lodge an application to the customs authority that took the decision within 30 days of the date on which it ceases to be valid or is revoked, indicating the quantities for which a period of extended use is requested and the Member State or Member States in which goods will be cleared under the period of extended use. That customs authority shall take a decision on the extended use and notify the holder, without delay, and at the latest within 30 days of the date on which it receives all the information required in order to enable it to take that decision.

Removed11. The Commission shall notify the customs authorities where:

Removed(a) the taking of decisions relating to binding information, for goods whose correct and uniform tariff classification or determination of origin or determination of the customs value is not ensured, is suspended; or

Removed(b) the suspension referred to in point (a) is withdrawn.

Removed12. The Commission may adopt decisions requesting Member States to revoke a BTI, BOI or BVI decision to ensure a correct and uniform tariff classification or determination of the origin of goods, or determination of the customs value. Before adopting such a decision, the Commission shall communicate the grounds on which it intends to base its decision to the holder of the BTI, BOI or BVI decision, who shall be given the opportunity to express that person’s point of view within a period prescribed from the date on which that person receives that communication or is deemed to have received it.

Removed13. The Commission is empowered to adopt delegated acts, in accordance Article 261, to supplement this Regulation by determining the rules for taking the decisions referred to in paragraph 12 of this Article, in particular as regards the communication to the persons concerned of the grounds on which the Commission intends to base its decision and the time-limit within which those persons may express their point of view.

Removed14. The Commission shall adopt, by means of implementing acts, laying down the procedural rules for: [Am. 90]

Removed(a) using a decision relating to binding information after it ceases to be valid or is revoked, in accordance with paragraph 10;

Removed(b) the Commission to notify the customs authorities in accordance with paragraph 11, points (a) and (b).

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

Removed15. The Commission shall adopt, by means of implementing acts in the form ofthe decisions requesting Member States to revoke the decisions referred to in paragraph 12. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 262(2). [Am. 91]

RemovedSection 3 Appeals

RemovedArticle 15 Decisions taken by a judicial authority

RemovedArticles 16 and 17 shall not apply to appeals lodged with a view to the annulment, revocation or amendment of a decision relating to the application of the customs legislation taken by a judicial authority, or by customs authorities acting as judicial authorities.

RemovedArticle 16 Right of appeal

Removed1. Any person shall have the right to appeal against any decision taken by the customs authorities relating to the application of the customs legislation which concerns him or her directly and individually.

RemovedAny person who has applied to the customs authorities for a decision and has not obtained a decision on that application within the time-limits referred to in Article 6(3) shall also be entitled to exercise the right of appeal.

Removed2. The right of appeal may be exercised in at least two steps:

Removed(a) initially, before the customs authorities or a judicial authority or other body designated for that purpose by the Member States;

Removed(b) subsequently, before a higher independent body, which may be a judicial authority or an equivalent specialised body, according to the provisions in force in the Member States.

Removed3. The appeal shall be lodged in the Member State where the decision was taken or was applied for.

Removed4. Member States shall ensure that the appeals procedure enables the prompt confirmation or correction of decisions taken by the customs authorities.

RemovedArticle 17 Suspension of implementation

Removed1. The submission of an appeal shall not cause implementation of the disputed decision to be suspended.

Removed2. The customs authorities shall, however, suspend implementation of such a decision in whole or in part where they have good reason to believe that the disputed decision is inconsistent with the customs legislation or that irreparable damage is to be feared for the person concerned.

Removed3. In the cases referred to in paragraph 2, where the disputed decision has the effect of causing import or export duty to be payable, suspension of implementation of that decision shall be conditional upon the provision of a guarantee, unless it is established, on the basis of a documented assessment, that such a guarantee would be likely to cause the debtor serious economic difficulties.

RemovedSection 4 Charges and costs

RemovedArticle 18 Prohibition of charges and costs

Removed1. Customs authorities shall not impose charges for the performance of customs controls or any other application of the customs legislation during the official opening hours of their competent customs offices.

Removed2. Customs authorities may impose charges or recover costs where specific services are rendered, in particular the following:

Removed(a) attendance, where requested, by customs staff outside official office hours or at premises other than customs premises; [Am. 92]

Removed(b) analyses or expert reports on goods and postal fees for the return of goods to an applicant, particularly in respect of decisions taken pursuant to Article 13 or the provision of information in accordance with Article 39;

Removed(c) the examination or sampling of goods for verification purposes, or the destruction of goods, where costs other than the cost of using customs staff are involved.

Removed(d) exceptional control measures, where these are necessary due to the nature of the goods or to a potential risk. [Am. 93]