Changes from adopted text to adopted text

RemovedTitle II OBLIGATIONS AND RIGHTS OF PERSONS WITH REGARD TO CUSTOMS LEGISLATION

RemovedChapter 1 Registration

RemovedArticle 19 Registration

Removed1. Economic operators established in the customs territory of the Union shall register with the customs authorities responsible for the place where they are established in order to obtain an Economic Operator Registration and Identification (EORI) number. Where possible, that registration shall also include the electronic identification of the operator in the national electronic identification schemes referred to in Regulation (EU) No 910/2014.

Removed2. Registered economic operators shall inform the customs authorities about any modification in their registration data, in particular where this entails a modification of their place of establishment.

Removed3. In specific cases, economic operators which are not established in the customs territory of the Union shall register with the customs authorities responsible for the place where they first lodge a declaration or apply for a decision.

Removed4. Persons other than economic operators shall not be required to register with the customs authorities unless otherwise provided.

RemovedWhere persons referred to in the first subparagraph are required to register, the following shall apply:

Removed(a) where they are established in the customs territory of the Union, they shall register with the customs authorities responsible for the place where they are established;

Removed(b) where they are not established in the customs territory of the Union, they shall register with the customs authorities responsible for the place where they first lodge a declaration or apply for a decision.

Removed5. In specific and duly justified cases, the customs authorities shall invalidate the registration. [Am. 94]

Removed6. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining:

Removed(a) the minimum data requirements for the registration referred to in paragraph 1;

Removed(b) the specific cases referred to in paragraph 3;

Removed(c) the cases referred to in the first subparagraph of paragraph 4, where persons other than economic operators are required to register with the customs authorities;

Removed(d) the specific cases referred to in paragraph 5 where the customs authorities invalidate a registration;

Removed(e) the customs authority responsible for the registration.

Removed7. The Commission shall specify, by means of implementing acts, the customs authority responsible for the registration referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 262(2).

RemovedChapter 2 Importer and deemed importer

RemovedArticle 20 Importers

Removed1. The importer shall comply with the following obligations:

Removed(a) providing, keeping and making available to customs authorities, as soon as it is available and in any event prior to the release of the goods, all the information required in respect of the storage or the customs procedure under which the goods are to be placed in accordance with Articles 88, 118, 132 and 135, or to discharge the outward processing procedure;

Removed(b) ensuring the correct calculation and payment of customs duties and any other charges applicable;

Removed(c) ensuring that the goods entering or exiting the customs territory of the Union comply with the relevant other legislation including Regulation (EU) 2023/988 applied by the customs authorities and providing, keeping and making available appropriate records of such compliance; [Am. 95]

Removed(d) any other obligation on the importer established in customs legislation.

Removed2. The importer shall be established in the customs territory of the Union.

Removed3. By way of derogation from paragraph 2 the following importers or persons shall not be required to be established in the customs territory of the Union:

Removed(a) an importer who places goods in transit or temporary admission;

Removed(b) an importer bringing goods that remain in temporary storage;

Removed(c) persons, who occasionally place goods under customs procedures, provided that the customs authorities consider such placing to be justified;

Removed(d) persons who are established in a country the territory of which is adjacent to the customs territory of the Union, and who present the goods at a Union border customs office adjacent to that country, provided that the country in which the persons are established grants reciprocal benefits to persons established in the customs territory of the Union;

Removed(e) a deemed importer who is represented by an indirect representative established in the customs territory of the Union.

RemovedArticle 21 Deemed importers

Removed1. By way of derogation from Article 20(1), point (a), deemed importers shall provide or make available the information on distance sales of goods to be imported in the customs territory of the Union at the latest on the day following the date when the payment was accepted and in any event prior to the release of the goods.

Removed2. Without prejudice to the information required to release the goods for free circulation in accordance with Article 88(3), point (a), the information referred to in paragraph 1 of this Article shall contain at least the requirements set out in Article 63c(2) of Implementing Regulation (EU) No 282/2011.

Removed3. Where goods previously imported by a deemed importer under distance sales are returned to the original consignor’s address or to another address outside the customs territory of the Union, the deemed importer shall invalidate the information on release for free circulation of those goods and provide or make available the proof of exit of the goods out of the customs territory of the Union.

RemovedChapter 3 Exporter

RemovedArticle 22 Exporters

Removed1. The exporter shall comply with the following obligations:

Removed(a) providing, keeping and making available to customs authorities, as soon as it is available and in any event prior to the release of the goods, all the information required in respect of the customs procedure under which the goods are placed in accordance with Article 99 and Article 140 or to discharge the temporary admission procedure;

Removed(b) ensuring the correct calculation and collection of customs duties and any other charges, if applicable;

Removed(c) ensuring that the goods entering or exiting the customs territory of the Union comply with the relevant other legislation applied by the customs authorities and providing, keeping and making available appropriate records of such compliance;

Removed(d) any other obligation established in customs legislation.

Removed2. The exporter shall be established in the customs territory of the Union.

Removed3. By way of derogation from paragraph 2, the following exporters shall not be required to be established in the customs territory of the Union:

Removed(a) an exporter who places goods in transit, discharges the temporary admission procedure or exports goods that were in temporary storage;

Removed(b) persons, who occasionally place goods under customs procedures, provided that the customs authorities consider this to be justified;

Removed(c) persons who are established in a country the territory of which is adjacent to the customs territory of the Union, and who present the goods at a Union border customs office adjacent to that country, provided that the country in which the persons are established grants reciprocal benefits to persons established in the customs territory of the Union.

RemovedChapter 4 Authorised economic operator and Trust and Check traders

RemovedArticle 23 Application and authorisation for authorised economic operator

Removed1. A person who is resident, incorporated or registered in the customs territory of the Union and who meets the criteria set out in Article 24 may apply for the status of authorised economic operator.

RemovedThe EU Customs authoritiesAuthority shall, after assessing the audit of the competent national authority, following consultation with other authorities, if necessary, grant one or both of the following types of authorisations: [Am. 96]

Removed(a) that of an authorised economic operator for customs simplifications, which shall enable the holder to benefit from the simplifications in accordance with the customs legislation; or

Removed(b) that of an authorised economic operator for security and safety that shall entitle the holder to facilitations relating to security and safety.

Removed2. Both types of authorisations referred to in paragraph 1, second subparagraph, may be held at the same time.

Removed3. The persons referred to in paragraph 1 shall comply with the obligations set out in Article 7(2) and (3). The customs authorities shall monitor the operator’s continuous compliance with the criteria and conditions for the status of authorised economic operator in accordance with Article 7(4).

RemovedThe customs authorities shall at least every 3 years perform an in-depth monitoring of the authorised economic operator’s activities and internal records.

Removed4. The status of authorised economic operator shall, subject to paragraph 5 of this Article and to Article 24, be recognised by the customs authorities in all Member States.

Removed5. Customs authorities shall, on the basis of the recognition of the status of authorised economic operator for customs simplifications and provided that the requirements related to a specific type of simplification provided for in the customs legislation are fulfilled, authorise the operator to benefit from that simplification. Customs authorities shall not re-examine those criteria which have already been examined when granting the status of authorised economic operator for customs simplifications. [Am. 97]

Removed6. The authorised economic operator referred to in paragraph 1 shall enjoy more facilitations than other economic operators in respect of customs controls according to the type of authorisation granted, including fewer physical and document-based controls. The status of authorised economic operator shall be taken into account favourably for customs risk management purposes.