What changed between the plenary report and the adopted text

Added:(c) the customs office of destination of the transit procedure if the goods have entered the customs territory of the Union placed under a transit procedure;

Added:(d) the customs office responsible for the place where the goods to be placed under a transit procedure are located;

Added:(e) the customs office responsible for the place of establishment of the authorised economic operator for customs simplifications that is authorised to apply centralised clearance;

Added:(f) the customs office responsible for the place where the goods intended to be taken out of the customs territory of the Union are located.

Added:5. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the specific cases where a customs declaration may be lodged using means other than electronic data-processing techniques in accordance with paragraph 2 of this Article.

Added:6. The Commission shall specify, by means of implementing acts:

Added:(a) the procedure for lodging the customs declaration in the cases referred to in paragraph 3;

Added:(b) the rules for determining the competent customs offices other than the one referred to in paragraph 4, including customs offices of entry and customs offices of exit.

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

Added:Article 64 Standard customs declaration

Added:1. Standard customs declarations shall contain all the particulars necessary for application of the provisions governing the customs procedure for which the goods are declared.

Added:2. The Commission shall specify, by means of implementing acts, the procedure for lodging the standard customs declaration referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added:Article 65 Simplified declaration

Added:1. Until the date set out in Article 265(3), the customs authorities may accept that a person has goods placed under a customs procedure on the basis of a simplified declaration which may omit certain of the particulars or the supporting documents referred to in Article 40.

Added:2. Until the date set out in Article 265(4), the customs authorities may authorise the regular use of a simplified declaration.

Added:3. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining the conditions for granting the authorisation referred to in paragraph 2 of this Article.

Added:4. The Commission shall specify, by means of implementing acts, the procedure for lodging the simplified declaration. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added:Article 66 Supplementary declaration

Added:1. In the case of a simplified declaration pursuant to Article 65 or of an entry in the declarant's records pursuant to Article 73, the declarant shall lodge a supplementary declaration containing the particulars necessary for the customs procedure concerned at the competent customs office within a specific time-limit.

Added:In the case of a simplified declaration pursuant to Article 65, the necessary supporting documents shall be in the declarant's possession and at the disposal of the customs authorities within a specific time-limit.

Added:The supplementary declaration may be of a general, periodic or recapitulative nature.

Added:2. The obligation to lodge a supplementary declaration shall be waived in the following cases:

Added:(a) where the goods are placed under a customs warehousing procedure;

Added:(b) in other specific cases.

Added:3. The customs authorities may waive the requirement to lodge a supplementary declaration where the following conditions apply:

Added:(a) the simplified declaration concerns goods the value and quantity of which is below the statistical threshold;

Added:(b) the simplified declaration already contains all the information needed for the customs procedure concerned;

Added:(c) the simplified declaration is not made by entry in the declarant's records.

Added:4. The simplified declaration referred to in Article 65 or the entry in the declarant's records referred to in to Article 73, and the supplementary declaration shall be deemed to constitute a single, indivisible instrument taking effect, respectively, on the date on which the simplified declaration is accepted in accordance with Article 69 and on the date on which the goods are entered in the declarant's records.

Added:5. The place where the supplementary declaration is to be lodged shall be deemed, for the purposes of Article 169, to be the place where the customs declaration has been lodged.

Added:6. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining:

Added:(a) the specific time-limit referred to in paragraph 1, first subparagraph, within which the supplementary declaration is to be lodged;

Added:(b) the specific time-limit referred to in paragraph 1, second subparagraph, within which supporting documents are to be in the possession of the declarant and at the disposal of the customs authorities;

Added:(c) the specific cases where the obligation to lodge a supplementary declaration is waived in accordance with paragraph 2, point (b).

Added:7. The Commission shall specify, by means of implementing acts, the procedural rules for lodging the supplementary declaration. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added:Article 67 Lodging a customs declaration

Added:1. Until the date set out in Article 265(3), without prejudice to Article 66(1), a customs declaration may be lodged by any person who is able to provide all of the information which is required for the application of the provisions governing the customs procedure in respect of which the goods are declared. That person shall also be able to present the goods in question or to have them presented to customs.

Added:However, where acceptance of a customs declaration imposes particular obligations on a specific person, that declaration shall be lodged by that person or by his or her representative.

Added:2. By way of derogation from paragraph 1, first subparagraph, the customs declaration for release for free circulation for goods to be imported in the customs territory of the Union under the special scheme for distance sales set out in Title XII, Chapter 6, Section 4 of Directive 2006/112/EC for distance sales shall be lodged by or on behalf of the deemed importer.

Added:3. The declarant shall be established in the customs territory of the Union.

Added:4. By way of derogation from paragraph 3, the following declarants shall not be required to be established in the customs territory of the Union:

Added:(a) persons who lodge a customs declaration for transit or temporary admission;

Added:(b) persons, who occasionally lodge a customs declaration, including for end-use or inward processing, provided that the customs authorities consider this to be justified;

Added:(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 to which the customs declaration refers 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;

Added:(d) deemed importers involved in the distance sale of goods under the special scheme set out in Title XII, Chapter 6, Section 4 of Directive 2006/112/EC which are to be imported in the customs territory of the Union provided that they appoint an indirect representative.

Added:5. Customs declarations shall be authenticated.

Added:Article 68 Lodging a customs declaration prior to the presentation of the goods

Added:1. A customs declaration may be lodged prior to the expected presentation of the goods to customs. If the goods are not presented within 30 days of the date of the lodging of the customs declaration, the customs declaration shall be deemed not to have been lodged.

Added:2. The Commission shall specify, by means of implementing acts, the procedural rules for lodging a customs declaration as referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added:Article 69 Acceptance of a customs declaration

Added:1. Customs declarations which comply with the conditions laid down in this Chapter and with Article 40 shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs.

Added:2. The date of acceptance of the customs declaration by the customs authorities shall, except where otherwise provided, be the date to be used for the application of the provisions governing the customs procedure for which the goods are declared and for all other import or export formalities.

Added:3. The Commission shall specify, by means of implementing acts, the procedural rules for accepting a customs declaration, including the application of those rules in the cases referred to in Article 72. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added:Article 70 Amendment of a customs declaration

Added:1. The declarant shall, upon application, be permitted to amend one or more of the particulars of the customs declaration after that declaration has been accepted by customs. The amendment shall not render the customs declaration applicable to goods other than those which it originally covered.

Added:2. No such amendment shall be permitted where it is applied for after any of the following events:

Added:(a) the customs authorities have informed the declarant that they intend to examine the goods;

Added:(b) the customs authorities have established that the particulars of the customs declaration are incorrect;

Added:(c) the customs authorities have released the goods.

Added:3. Upon application by the declarant, within 3 years of the date of acceptance of the customs declaration, the amendment of the customs declaration may be permitted after release of the goods in order for the declarant to comply with his or her obligations relating to the placing of the goods under the customs procedure concerned.