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

Removed:4. The conditions under which the release of the goods is allowed shall be set out in the authorisation.

Removed:5. 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 1 of this Article.

Removed:6. The Commission shall specify, by means of implementing acts, the procedural rules on the entry in the declarant’s records, including the relevant customs formalities and controls, and the waiver from the obligation of presenting the goods referred to paragraph 3. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 74 Cessation of validity

Removed:The authorisations for simplified declarations, centralised clearance and entry into the declarant’s records shall expire on the date set out in Article 265(3).

Removed:Chapter 4 Disposal of goods

Removed:Article 75 Disposal of goods

Removed:Where, for any reason, goods cannot be maintained in temporary storage, the customs authorities shall without delay take all measures necessary to dispose of the goods in accordance with Articles 76, 77 and 78.

Removed:Article 76 Destruction of goods

Removed:1. Where the customs authorities have reasonable grounds for so doing, they may require goods which have been presented to them to be destroyed and shall inform the importer, exporter and the holder of the goods accordingly. The costs of the destruction shall be borne by the importer or the exporter.

Removed:2. Where the destruction is to be conducted under the responsibility of a holder of a decision of an intellectual property right, as defined in Article 2, point (13), of Regulation (EU) No 608/2013 of the European Parliament and the Council Regulation, it has to be carried out by, or under supervision of the customs authorities.

Removed:3. If they consider it is necessary and proportionate to do so, the customs authorities may seize and destroy or otherwise render inoperable a product that has not been presented them and that presents a risk to the health and safety of end users. The cost of such measure shall be borne by the importer or the exporter.

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

Removed:Article 77 Measures to be taken by the customs authorities

Removed:1. The customs authorities shall take any necessary measures, including confiscation, sale, donation for humanitarian purpose or destruction, to dispose of goods in the following cases:

Removed:(a) where one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union has not been fulfilled, or the goods have been withheld from customs supervision;

Removed:(b) where the goods cannot be released for any of the following reasons:

Removed:(i) it has not been possible, for reasons attributable to the operator, to undertake or continue examination of the goods within the period prescribed by the customs authorities;

Removed:(ii) the documents which must be provided before the goods can be placed under, or released for, the customs procedure requested have not been provided;

Removed:(iii) payments or a guarantee which should have been made or provided in respect of import or export duty, as the case may be, have not been made or provided within the prescribed period;

Removed:(iv) the goods do not fulfil the conditions for release laid down in Article 60;

Removed:(c) where the goods have not been removed within a reasonable period after their release;

Removed:(d) where after their release, the goods are found not to have fulfilled the conditions for that release; or

Removed:(e) where goods are abandoned to the State in accordance with Article 78.

Removed:2. Non-Union goods which have been abandoned to the State, seized or confiscated shall be deemed to be placed under the customs warehousing procedure. They shall be entered in the records of the customs warehousing operator, or, where they are held by the customs authorities, by the latter.

Removed:Where customs authorities have already received data on the goods to be destroyed, abandoned to the State, seized or confiscated, the records shall include a reference to that data.

Removed:3. The costs of the measures referred to in paragraph 1 shall be borne:

Removed:(a) in the case referred to in point (a) of paragraph 1, by the carrier, the importer or the holder of the transit procedure or who withheld the goods from customs supervision;

Removed:(b) in the cases referred to in points (b), (c) and (d) of paragraph 1, by the importer, exporter or the holder of the transit procedure;

Removed:(c) in the case referred to in point (e) of paragraph 1, by the person who abandons the goods to the State.

Removed:4. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the conditions and the procedure for confiscating goods.

Removed:5. The Commission shall specify, by means of implementing acts, the procedure for selling the goods by the customs authorities 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 78 Abandonment

Removed:1. Non-Union goods and goods placed under the end-use procedure may with prior permission of the customs authorities be abandoned to the State by the holder of the procedure or, where applicable, the holder of the goods.

Removed:2. The Commission shall specify, by means of implementing acts, the procedure on abandonment of goods to the State. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Title VI GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION

Removed:Chapter 1 Advance cargo information

Removed:Article 79 Entry of goods

Removed:Goods may enter the customs territory of the Union only if the carrier or other persons have provided or made available to the competent customs authorities the advance cargo information referred to in Article 80.

Removed:Article 80 Advance cargo information

Removed:1. Carriers bringing goods into the customs territory of the Union shall provide or make available advance cargo information on each consignment to the expected customs office of first entry within specified time limits.

Removed:2. The advance cargo information shall include at least the importer responsible for the goods, the unique reference for the consignment, the consignor, the consignee, a description of the goods, the tariff classification, the value, the final destination of the goods, the data on the route and the nature and identification of the means of transport bringing the goods and the transportation cost. The advance cargo information shall be provided before the goods arrive to the customs territory of the Union. More information may be requested for entry purposes by the customs authorities or the EU Customs Authority. [Am. 187]

Removed:3. The importer may provide part of the advance cargo information within the time limits specified in accordance with paragraph 1. Where the importer has already provided or made available part of the required advance cargo information, the carrier shall link its own additional information to the importer’s information.

Removed:4. The importer shall be notified where a carrier links information on a consignment to his or her previous information.

Removed:5. In specific cases, where all the advance cargo information referred to in paragraphs 1 and 2 cannot be obtained from the carrier or the importer, other persons holding that information and the appropriate rights to provide it may be required to provide it.

Removed:6. The obligation laid down in paragraph 1 shall be waived:

Removed:(a) for means of transport and the goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory;

Removed:(b) for goods that are brought into the customs territory of the Union after having temporarily left that territory by sea or by air and having been carried by direct route without a stop outside the customs territory of the Union; and

Removed:(c) in other cases, where duly justified by the type of goods or traffic, or where required by international agreements.

Removed:7. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining:

Removed:(a) the expected office of first entry referred to in paragraph 1;

Removed:(b) the additional data to be provided as advance cargo information referred to in paragraph 2;

Removed:(c) the time limits referred to in paragraphs 1 and 3;

Removed:(d) the specific cases and the other persons who may be required to provide advance cargo information as referred to in paragraph 5;

Removed:(e) the cases where the obligation to provide or make available advance cargo information is waived for the reason that such waiver is duly justified by the type of goods or traffic, as referred to in paragraph 6, point (c);

Removed:(f) the conditions under which a person which provides or makes available information may restrict the visibility of its identification to one or more other persons which also lodge particulars, without prejudice to the use of all particulars for customs supervision.

Removed:8. The Commission shall specify, by means of implementing acts, the procedure for providing and receiving the advance cargo information as referred to in paragraphs 1 to 5. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:9. Until the date set out in the work programme referred to in point (b) ofin Article 265(3), the29(5), an entry summary declaration submitted in accordance with the rules and data requirements provided for in Regulation (EU) No 952/2013 which apply to the electronic systems that the Member States and the Commission have developed pursuant to Article 16(1) of Regulation (EU) No 952/2013 shall be considered as the advance cargo information. [Am. 188]

Removed:Article 81 Risk analysis of advance cargo information

Removed:1. Without prejudice to the activities of the EU Customs Authority set out in Title XII, the customs office of first entry shall, within specific time-limits, ensure that a risk analysis is carried out, primarily for security and safety purposes and, where possible, for other purposes, on the basis of the advance cargo information and other information provided or made available through the EU Customs Data Hub and shall take the necessary measures based on the results of that risk analysis.