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

Removed: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.

Removed: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.

Removed: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.

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

Removed: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:

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

Removed:(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;

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 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;

Removed:(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.

Removed:5. Customs declarations shall be authenticated.

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

Removed: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.

Removed: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).

Removed:Article 69 Acceptance of a customs declaration

Removed: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.

Removed: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.

Removed: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).

Removed:Article 70 Amendment of a customs declaration

Removed: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.

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

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

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

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

Removed: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.

Removed:4. The Commission shall specify, by means of implementing acts, the procedure for amending the customs declaration after the release of the goods in accordance with paragraph 3. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 71 Invalidation of a customs declaration

Removed:1. The customs authorities shall, upon application by the declarant, invalidate a customs declaration already accepted in either of the following cases:

Removed:(a) where they are satisfied that the goods are immediately to be placed under a customs procedure;

Removed:(b) where they are satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.

Removed:However, where the customs authorities have informed the declarant of their intention to examine the goods, an application for invalidation of the customs declaration shall not be accepted before the examination has taken place.

Removed:2. By way of derogation from paragraph 1, in specific cases the customs declaration may be invalidated by the customs authorities without prior application by the declarant.

Removed:3. The customs declaration shall not be invalidated after the goods have been released unless where otherwise provided.

Removed:4. 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 declaration is invalidated by customs authorities as referred to in paragraph 2 of this Article and after the release of the goods as referred to in paragraph 3 of this Article.

Removed:5. The Commission shall specify, by means of implementing acts, the procedure for invalidating the customs declaration after the release of the goods referred to in paragraph 3. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 72 Centralised clearance

Removed:1. Until the date set out in Article 265(4), the customs authorities may, upon application, authorise a person to lodge at a customs office responsible for the place where such person is established, a customs declaration for goods which are presented to customs at another customs office.

Removed:The requirement for the authorisation referred to in the first subparagraph may be waived where the customs declaration is lodged, and the goods presented to customs offices under the responsibility of one customs authority.

Removed:2. The applicant for the authorisation referred to in paragraph 1 shall be an authorised economic operator for customs simplifications as referred to in Article 23(1), point (a).

Removed:3. The customs office at which the customs declaration is lodged shall:

Removed:(a) supervise the placing of the goods under the customs procedure concerned;

Removed:(b) carry out the customs controls for the verification of the customs declaration;

Removed:(c) where justified, request that the customs office at which the goods are presented carry out certain customs controls for the verification of the customs declaration; and

Removed:(d) carry out the customs formalities for the recovery of the amount of import or export duty corresponding to any customs debt.

Removed:4. The customs office at which the customs declaration is lodged and the customs office at which the goods are presented shall exchange the information necessary for the verification of the customs declaration and for the release of the goods.

Removed:5. The customs office at which the goods are presented shall, without prejudice to its own controls pertaining to goods brought into or taken out of the customs territory of the Union, carry out the customs controls referred to in point (c) of paragraph 3 and provide the customs office at which the customs declaration is lodged with the results of these controls.

Removed:6. The customs office at which the customs declaration is lodged shall release the goods, taking into account:

Removed:(a) the results of its own controls for the verification of the customs declaration;

Removed:(b) the results of the controls carried out by the customs office at which the goods are presented for the verification of the customs declaration and the controls pertaining to goods brought into or taken out of the customs territory of the Union.

Removed:7. 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 of paragraph 1, first subparagraph, of this Article.

Removed:8. The Commission shall specify, by means of implementing acts, the procedure for the centralised clearance referred to in this Article, including the relevant customs formalities and controls. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 73 Entry in the declarant’s records

Removed:1. Until the date set out in Article 265(4), the customs authorities may, upon application, authorise a person to lodge a customs declaration, including a simplified declaration, in the form of an entry in the declarant’s records, provided that the particulars of that declaration are at the disposal of the customs authorities in the declarant’s electronic system at the time when the customs declaration in the form of an entry in the declarant’s records is lodged.

Removed:2. The customs declaration shall be deemed to have been accepted at the moment at which the goods are entered in the records.

Removed:3. The customs authorities may, upon application, waive the obligation for the goods to be presented. In that case, the goods shall be deemed to have been released at the moment of entry in the declarant’s records.

Removed:That waiver may be granted where all of the following conditions are fulfilled:

Removed:(a) the declarant is an authorised economic operator for customs simplification as referred to in Article 23(1), point (a);

Removed:(b) the nature and flow of the goods concerned so warrant and are known by the customs authority;

Removed:(c) the supervising customs office has access to all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise;

Removed:(d) at the time of the entry into the records, the goods are no longer subject to the other legislation applied by the customs authorities, except where otherwise provided in the authorisation.

Removed:However, the supervising customs office may, in specific situations, request that the goods be presented.