What changed between the adopted text of 13 Mar 2024 and the adopted text of 16 Sept 2026

Removed:(c) procedural measures in relation to the application of the reporting requirement in the context of post-release controls and random controls;

Removed:(d) arrangements for cooperation, including exchange of information, between the EU Customs Authority and specific other Union institutes, bodies and offices, and other national competent authorities;

Removed:(e) the identification of the responsible customs authority in the case of specific risk management processes, which may concern more than one Member State;

Removed:(f) procedural aspects of controls, including post-release controls, which concern more than one Member State, and the availability of results of samples and other controls between the customs authorities concerned;

Removed:(g) arrangements for the sharing of risk information between customs authorities, the EU Customs Authority and with the Commission;

Removed:(h) common priority control areas and common risk criteria and standards as referred to in Article 51(1) and (2) and Article 52, including the modalities for their application on an urgent basis where this is necessary.

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

Removed:2. On imperative grounds of urgency relating to such measures, including the modalities for their application on an urgent basis to respond effectively to crisis or incidents which may pose an imminent safety or security risk, and duly justified by the need to rapidly update common risk management and adapt the exchange of information, common risk criteria and standards, and common priority control areas to the evolution of risks, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 262(5).

Removed:Title V PLACING GOODS UNDER A CUSTOMS PROCEDURE

Removed:Chapter 1 Customs status of goods

Removed:Article 56 Presumption of customs status of Union goods

Removed:1. All goods in the customs territory of the Union shall be presumed to have the customs status of Union goods, unless it is established that they are not Union goods.

Removed:2. In specific cases, where the presumption laid down in paragraph 1 does not apply, the customs status of Union goods shall need to be proven.

Removed:3. In specific cases, goods wholly obtained in the customs territory of the Union do not have the customs status of Union goods if they are obtained from goods in temporary storage or placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward processing procedure.

Removed:4. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining:

Removed:(a) the specific cases where the presumption laid down in paragraph 1 does not apply;

Removed:(b) the conditions for granting facilitation in the establishment of the proof of customs status of Union goods;

Removed:(c) the specific cases where the goods referred to in paragraph 3 do not have the customs status of Union goods.

Removed:5. The Commission shall specify, by means of implementing acts, the procedural rules for the provision and verification of the proof of the customs status of Union goods. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 57 Loss of customs status of Union goods

Removed:Union goods shall become non-Union goods in the following cases:

Removed:(a) where they are taken out of the customs territory of the Union, insofar as the rules on internal transit do not apply;

Removed:(b) where they have been placed under the external transit procedure, a storage procedure or the inward processing procedure, insofar as the customs legislation so allows;

Removed:(c) where they have been placed under the end-use procedure and are either subsequently abandoned to the State, or are destroyed and waste remains;

Removed:(d) where the declaration for release for free circulation is invalidated after release of the goods.

Removed:Article 58 Union goods leaving the customs territory of the Union temporarily

Removed:1. In the cases referred to in Article 112(2), points (b), (c), (d) and (e), goods shall keep their customs status as Union goods only if that status is established under the conditions and by the means laid down in the customs legislation.

Removed:2. In specific cases, Union goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of their customs status.

Removed:3. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the specific cases where the customs status of goods referred to in paragraph 2 of this Article is not altered.

Removed:Chapter 2 Placement and release

Removed:Article 59 Placement of goods under a customs procedure

Removed:1. Importers, exporters and holders of the procedure intending to place goods under a customs procedure shall provide or make available the data necessary for the concerned procedure as soon as it is available and in any event prior to the release of the goods.

Removed:2. 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.

Removed:3. By way of derogation from paragraph 1, in duly justified circumstances linked to the supporting documentation or the determination of the final value of the goods, the customs authorities may authorise Trust and Check traders to provide part of the data other than advance cargo information after the release of the goods. The importer or the exporter shall provide the omitted information within a specific time-limit.

Removed:4. The goods shall be placed under the customs procedure upon their release. The date of the release shall, except where otherwise provided, be the date to be used for the application of the provisions governing the customs procedure in which the goods are placed and for all other import or export formalities.

Removed:5. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the data and information referred to in paragraphs 1 and 2 of this Article, and the specific data that can be provided after release of the goods and the time-limits for providing such data as referred to in paragraph 3 of this Article.

Removed:Article 60 Release of the goods

Removed:1. The customs authorities responsible for placing the goods in a customs procedure in accordance with Article 42(3) shall decide on the release of the goods taking into account the result of the risk analysis of the data provided by the importer or exporter and, where applicable, the results of any control.

Removed:2. Goods shall be released if the following conditions are met:

Removed:(a) an importer, a responsible person, or exporter is responsible for the goods; [Am. 180]

Removed:(b) any information requested by customs authorities and the minimum information necessary for the particular procedure has been provided or made available to customs authorities;

Removed:(c) the conditions for placing the goods under the procedure concerned pursuant to Articles 88, 118, 132 and 135 are fulfilled;

Removed:(d) the goods have not been selected for any control.

Removed:3. The customs authorities shall refuse the release in any of the following cases:

Removed:(a) where the conditions for placing the goods under the procedure concerned are not fulfilled, including any Union non-customs formalities as defined in point 11 of Article 2 of Regulation (EU) 2022/2399 relevant for the goods;

Removed:(b) where they have any evidence that the goods do not comply with the relevant other legislation applied by the customs authorities, unless that legislation requires consulting other authorities beforehand; [Am. 181]

Removed:(ba) where other legislation requires consultation with other authorities; [Am. 182]

Removed:(c) where they have evidence that the data provided is not accurate.

Removed:4. The customs authorities shall suspend the release in any of the following cases:

Removed:(a) where they have a reason to believe that the goods do not comply with the relevant other legislation applied by the customs authorities or that they present a serious risk to human, animal or plant health and life, or to the environment, or any other public interest, including financial interest; or

Removed:(b) where the other authorities have so requested according to other legislation applied by the customs authorities.

Removed:5. Where the release has been suspended in accordance with paragraph 4, the customs authorities shall consult the other authorities if the relevant other legislation applied by the customs authorities so requires, and:

Removed:(a) refuse the release if the other authorities have so requested according to other legislation applied by the customs authorities; or

Removed:(b) release the goods if there are no reasons to believe that other requirements and formalities required by the other legislation applied by the customs authorities relating to such a release have not been fulfilled and:

Removed:(i) the other authorities have approved the release, or

Removed:(ii) the other authorities have not replied within the time limit determined in the relevant other legislation applied by the customs authorities, or [Am. 183]

Removed:(iii) the other authorities notify the customs authorities that more time is needed to assess whether the goods comply with the relevant other legislation applied by the customs authorities, on the condition that they have not requested to maintain the suspension, and the importer, the responsible person or the exporter provides to the customs authorities full traceability of those goods for 15 days starting from the notification of the other authorities or until the other authorities have assessed and communicated the outcome of their controls to the importer, the responsible person or the exporter, whichever comes first. The customs authorities shall make the traceability available to the other authorities. [Am. 184]

Removed:6. Without prejudice to the relevant other legislation applied by the customs authorities, the customs authorities shall be deemed to have released the goods where they have not selected them for any control as soon as possible and at the latest within a reasonable period of time30 calendar days after: [Am. 185]

Removed:(a) the goods of deemed importers have arrived to the customs territory of the Union; or

Removed:(b) the goods of importers have arrived to their final destination; or