What changed between the plenary report and the adopted text

Added:1. The customs authorities shall annul a decision favourable to the holder of the decision if all the following conditions are fulfilled:

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

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

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

Added:2. The holder of the decision shall be notified of its annulment.

Added:3. 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.

Added:4. 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]

Added:Article 10 Revocation and amendment of favourable decisions

Added:1. A favourable decision shall be revoked or amended where, in cases other than those referred to in Article 9:

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

Added:(b) upon application by the holder of the decision.

Added:2. 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.

Added:3. The holder of the decision shall be notified of its revocation or amendment.

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

Added:However, 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.

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

Added:(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

Added:(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.

Added:6. 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]

Added:Article 11 Decisions taken without prior application

Added:Except 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.

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

Added:Except 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.

Added:Section 2 Binding information

Added:Article 13 Decisions relating to binding information

Added:1. 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’).

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

Added:(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:

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

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

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

Added:(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.

Added:2. 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:

Added:(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;

Added:(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.

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

Added:4. 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:

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

Added:(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;

Added:(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.

Added:Article 14 Management of decisions relating to binding information

Added:1. 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:

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

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

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

Added:2. 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:

Added:(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;

Added:(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]

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

Added:(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;

Added:(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.

Added:4. Decisions relating to binding information shall not cease to be valid with retroactive effect.

Added:5. 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.

Added:6. 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.

Added:7. Decisions relating to binding information may not be amended.

Added:8. 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:

Added:(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;

Added:(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;

Added:(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.

Added:9. 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.