What changed between the plenary report and the adopted text

Added:(ii) where appropriate, the goods can be identified for the period involved;

Added:(iii) such accounts or records allow the procedure to be controlled;

Added:(d) all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the previous records concerned;

Added:(e) no authorisation with retroactive effect has been granted to the applicant within 3 years of the date on which the application was accepted;

Added:(f) the opinion of the EU Customs Authority is not required to assess whether the granting of the authorisation would adversely affect the essential interests of Union producers, except where an application concerns renewal of an authorisation for the same kind of operation and goods;

Added:(g) the application does not concern the operation of storage facilities for the customs warehousing of goods;

Added:(h) where an application concerns renewal of an authorisation for the same kind of operation and goods, the application is submitted within 3 years of expiry of the original authorisation.

Added:2. Customs authorities may grant an authorisation with retroactive effect also where the goods which were placed under a customs procedure are no longer available at the time when the application for such authorisation was accepted.

Added:Article 104 Records

Added:1. The holder of the authorisation, the importer or exporter, and all persons carrying on an activity involving the storage, working or processing of goods, or the sale or purchase of goods in free zones, shall keep appropriate records in a form approved by the customs authorities and provide them or make available those records in the EU Customs Data Hub.

Added:The records shall contain the information and the particulars which enable the customs authorities to supervise the procedure concerned, in particular with regard to identification of the goods placed under that procedure, their customs status and their movements.

Added:2. A Trust and Check trader shall be deemed to comply with the obligation laid down in paragraph 1.

Added:Article 105 Discharge of a special procedure

Added:1. In cases other than the transit procedure and without prejudice to the customs supervision in relation to end-use provided for in Article 135, a special procedure shall be discharged when the goods placed under the procedure, or the processed products, are placed under a subsequent customs procedure, have been taken out of the customs territory of the Union, or have been destroyed with no waste remaining, or are abandoned to the State in accordance with Article 78.

Added:2. The customs authorities shall discharge the transit procedure when they are in a position to establish, on the basis of a comparison of the data provided or made available to the customs office of departure and those provided or made available to the customs office of destination, that the procedure has ended correctly.

Added:3. The customs authorities shall take all the measures necessary to regularise the situation of the goods in respect of which a procedure has not been discharged under the conditions prescribed.

Added:4. The discharge of the procedure shall take place within a certain time-limit, unless otherwise provided.

Added:5. The Commission is empowered to adopt delegated acts, in accordance with Article 261 to supplement this Regulation by determining the time limit referred to in paragraph 4.

Added:6. The Commission shall specify, by means of implementing acts the procedural rules for the discharge of a special procedure referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added:Article 106 Transfer of rights and obligations

Added:1. The customs authorities may authorise the holder of an authorisation for a special procedure other than transit to fully or partially transfer his or her rights and obligations with regard to goods that have been placed under that special procedure to an importer or exporter that also meets the conditions for the procedure concerned.

Added:2. The holder of the authorisation that is transferring his or her rights and obligations shall inform the customs authorities about the transfer and about the discharge of the procedure, unless the customs authorities have also authorised the importer or exporter to which the rights and obligations are transferred.

Added:3. Where the transfer of rights and obligations involves more than one Member State, the customs authorities authorising the transfer shall consult the other Member States concerned.

Added:4. The Commission shall specify, by means of implementing acts the procedural rules for transferring the rights and obligations of the holder of the authorisation with regard to goods which have been placed under a special procedure other than transit. Those implementing acts shall be adopted in accordance with the examination procedure in Article 262(4).

Added:Article 107 Movement of goods

Added:1. In specific cases, importers and exporters may move goods placed under a special procedure other than transit or in a free zone between different places in the customs territory of the Union.

Added:2. The Commission is empowered to adopt delegated acts in accordance with Article 261 to supplement this Regulation by determining the cases and the conditions under which importers and exporters may move goods as referred to in paragraph 1 of this Article.

Added:3. The Commission shall specify, by means of implementing acts the procedural rules for the movement of goods placed under a special procedure other than transit or in a free zone 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 108 Usual forms of handling

Added:1. Goods placed under customs warehousing or a processing procedure or in a free zone may undergo usual forms of handling intended to preserve them, improve their appearance or marketable quality or prepare them for distribution or resale.

Added:2. The Commission is empowered to adopt delegated acts in accordance with Article 261 to supplement this Regulation by determining the usual forms of handling for goods referred to in paragraph 1 of this Article.

Added:Article 109 Equivalent goods

Added:1. Equivalent goods shall consist in Union goods which are stored, used or processed instead of the goods placed under a special procedure.

Added:Under the outward processing procedure, equivalent goods shall consist in non-Union goods which are processed instead of Union goods placed under the outward processing procedure.

Added:Except where otherwise provided, equivalent goods shall have the same eight-digit Combined Nomenclature code, the same commercial quality and the same technical characteristics as the goods which they are replacing.

Added:2. The customs authorities shall, upon application, authorise the following, provided that the proper conduct of the procedure, in particular as regards customs supervision, is ensured:

Added:(a) the use of equivalent goods under customs warehousing, free zones, end-use and a processing procedure;

Added:(b) the use of equivalent goods under the temporary admission procedure, in specific cases;

Added:(c) in the case of the inward processing procedure, the export of processed products obtained from equivalent goods before the import of the goods they are replacing;

Added:(d) in the case of the outward processing procedure, the import of processed products obtained from equivalent goods before the export of the goods they are replacing.

Added:A Trust and Check trader shall be deemed to fulfil the condition that the proper conduct of the procedure is ensured, insofar as the activity pertaining to the use of equivalent goods for the procedure concerned is taken into account in the authorisation referred to in Article 25.

Added:3. The use of equivalent goods shall not be authorised in any of the following cases:

Added:(a) where only usual forms of handling as defined in Article 108 are carried out under the inward processing procedure;

Added:(b) where a prohibition of drawback of, or exemption from, import duty applies to non-originating goods used in the manufacture of processed products under the inward processing procedure, for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Union and certain third countries or groups of such countries;

Added:(c) where it would lead to an unjustified import duty advantage or where provided for in Union legislation.

Added:4. In the case referred to in paragraph 2, point (c), and where the processed products would be liable to export duty if they were not being exported in the context of the inward processing procedure, the holder of the authorisation shall provide a guarantee to ensure payment of the export duty should the non-Union goods not be imported within the period referred to Article 138(3).

Added:5. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation in order to determine:

Added:(a) the exceptions referred to in paragraph 1, third subparagraph;

Added:(b) the conditions under which equivalent goods are used in accordance with paragraph 2;

Added:(c) the specific cases where equivalent goods are used under the temporary admission procedure, referred to in paragraph 2, point (b);

Added:(d) the cases where the use of equivalent goods is not authorised in accordance with paragraph 3, point (c).

Added:6. The Commission shall specify, by means of implementing acts, the procedural rules for the use of equivalent goods authorised in accordance with paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added:Chapter 2 Transit

Added:Section 1 General rules

Added:Article 110 Scope

Added:1. Goods shall be placed under a transit procedure upon their entry into the customs territory, unless they have already been placed under a transit procedure specified in Articles 111 and 112 or are placed under another customs procedure within the time-limit set out in Article 86(4).

Added:2. The holder of the goods shall be considered as being the importer or the exporter of the goods and shall be liable for the payment of customs duties and other taxes and charges unless the customs authorities have data on another importer or exporter.

Added:3. Goods placed under the union transit procedure shall stay under that procedure, until they are placed under another customs procedure.

Added:Article 111 External transit

Added:1. Under the external transit procedure, non-Union goods may be moved from one point to another within the customs territory of the Union without being subject to any of the following: