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

Removed:2. The customs office of first entry may take appropriate mitigation measures, including:

Removed:(a) instructing the carrier that the goods shall not be loaded or transported;

Removed:(b) requesting additional information or action;

Removed:(c) identifying situations where action by another customs authority may be appropriate;

Removed:(d) recommending the most appropriate place and measures to carry out a control.

Removed:3. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining the time-limits within which the risk analysis is to be carried out and the necessary measures are to be taken, as referred to in paragraph 1 of this Article, and the mitigation measures referred to in paragraph 2 of this Article.

Removed:4. Until the date set in Article 265(3), the risk analysis shall be carried out based on the entry summary declaration.

Removed:Article 82 Modification and invalidation of advance cargo information

Removed:1. The carrier shall inform the customs authorities concerned of diversions affecting the route of the cargo as notified in the advance cargo information.

Removed:2. The importer and carrier shall amend one or more particulars of the advance cargo information where it comes to their knowledge that relevant information has changed in their records, or when a customs authority requests or instructs them to do so due to a data accuracy, completeness or quality issue, unless the customs authorities have informed the carrier that they intend to examine the goods or that they have established that the advance cargo information is incorrect, or the goods have already been presented to customs.

Removed:3. The carrier shall invalidate the advance cargo information on goods that are not brought into the customs territory of the Union as soon as possible. The customs authorities shall invalidate advance cargo information on those goods after 200 days from the date in which the information was provided or made available.

Removed:4. The Commission shall specify, by means of implementing acts, the procedure for amending the advance cargo information referred to in paragraph 2 and for and invalidating the advance cargo information 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 83 Notification of arrival

Removed:1. The carrier shall notify the arrival of the means of transport entering the customs territory of the Union and of the consignments therein to the actual customs office of first entry.

Removed:2. In specific cases, where not all the data on the consignments can be obtained from the carrier, a subsequent carrier or other persons having that data and the appropriate rights to provide them may be required to notify the arrival of the consignments to the actual customs office of first entry.

Removed:3. The information on arrival of the means of transport and of the consignments may be provided or made available to the customs authorities through means other than the EU Customs Data Hub. In such cases, the information provided or made available through these other means shall be transferred to the EU Customs Data Hub.

Removed:4. Where the arrival of the means of transport and of the consignments therein is not covered by the notification referred to in paragraph 1, The carrier shall only notify the arrival of the goods which are brought into the customs territory of the Union by sea or air and which remain on board the same means of transport for carriage, in the customs territory at the port or airport where they are unloaded or transhipped. [Am. 189]

Removed:5. By derogation from paragraph 4, the carrier shall not notify goods brought into the customs territory of the Union which are unloaded and reloaded onto the same means of transport during its voyage in order to enable the unloading or loading of other goods at the same port or airport.

Removed:6. The carrier shall not unload, in the customs territory of the Union, the goods for which a minimum advance cargo information has not been provided or made available to customs, unless the customs authorities have requested the carrier to present them in accordance with Article 85.

Removed:7. By derogation from paragraph 6, in the event of an imminent danger necessitating the immediate unloading of all or part of the goods, the customs authorities may allow the carrier to unload the goods.

Removed:8. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining the specific cases referred to in paragraph 2 and the other persons who may be required to notify the arrival of the consignments to the actual customs of first entry.

Removed:9. The Commission shall specify, by means of implementing acts, the procedure on the notification of arrival referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:9a. Until the dates set out in the work programme referred to in point (b) of Article 29(5), a notification for arrival submitted and a presentation to customs referred to in Article 85(1) in accordance with the rules and data requirements provided for in Regulation (EU) No 952/2013 apply to the electronic systems that the Member States in cooperation with the Commission have developed pursuant to Article 16(1) of Regulation (EU) No 952/2013 shall be considered to be, respectively, the notification of arrival of the means of transport and of the consignments therein. [Am. 190]

Removed:Article 84 Conveyance to the appropriate place

Removed:1. The carrier bringing goods into the customs territory of the Union shall convey them without delay, by the route specified by the customs authorities and in accordance with their instructions, if any, to the customs office designated by the customs authorities, or to any other place designated or approved by those authorities.

Removed:2. Where, by reason of unforeseeable circumstances or force majeure, the carriers cannot comply with the obligation in paragraph 1, they shall without delay inform the customs authorities of the situation and of the precise location of the goods.

Removed:3. The customs authorities shall determine the measures to be taken in order to permit customs supervision of the goods referred to in paragraph 1, or of the vessel or aircraft and any goods thereon in the circumstances specified in paragraph 2, and to ensure, where appropriate, that they are subsequently conveyed to a customs office or other place designated or approved by the authorities or into a free zone.

Removed:4. Goods brought into a free zone shall be brought into that free zone directly, either by sea or air or, if by land, without passing through another part of the customs territory of the Union, where the free zone adjoins the land frontier between a Member State and a third country.

Removed:5. The customs authority may subject to customs controls goods that are still outside the customs territory of the Union, as a result of an agreement concluded with the relevant third country. The customs authorities shall treat those goods in the same way as goods brought into the customs territory of the Union.

Removed:6. By way of derogation from paragraphs 1 and 2, special rules may apply to goods transported within frontier zones or in pipelines and wires, to traffic of negligible economic importance or to goods carried by travellers, provided that the customs supervision and customs control possibilities are not thereby jeopardised.

Removed:7. Paragraph 1 shall not apply to means of transport and 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:8. Articles 83 and 85 shall not apply in cases where Union goods which move without alteration of their customs status in accordance with Article 58(2) are brought into the customs territory of the Union after having temporarily left that territory by sea or air and having been carried by direct route without a stop outside the customs territory of the Union.

Removed:Article 85 Presentation to customs

Removed:1. Where the customs authorities or the other legislation applied by the customs authorities so requires, the carrier shall present the goods brought into the customs territory of the Union to customs upon their arrival at the designated customs office or any other place designated or approved by the customs authorities or in the free zone.

Removed:2. Without prejudice to Article 80(5), the customs authorities shall require the carrier to present the goods and provide the advance cargo information referred to in Article 80, where this information has not been provided at an earlier stage. [Am. 191]

Removed:3. Goods presented to customs shall not be removed from the place where they have been presented without the permission of the customs authorities.

Removed:4. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining the conditions for designating and approving the places other than the designated customs office, as referred to paragraph 1.

Removed:5. The Commission shall adopt, by means of implementing acts, the procedure regarding the presentation of the goods to customs as referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 86 Temporary storage of goods

Removed:1. Non-Union goods shall be in temporary storage from the moment the carrier notifies their arrival to the customs territory of the Union, until they are placed under a customs procedure, or the customs authorities regularise their situation in accordance with paragraph 6.

Removed:2. Goods arriving to the customs territory in transit shall be in temporary storage after they have been presented to the customs office of destination in the customs territory of the Union in accordance with the rules governing the transit procedure in Title VIII, Chapter 2, until they are placed under another customs procedure or the customs authorities regularise their situation in accordance with paragraph 6.

Removed:3. Goods in temporary storage shall be stored only in customs warehouses or, where justified, in other places designated or approved by the customs authorities.

Removed:4. The temporary storage or customs warehouse operator shall preserve the goods in temporary storage but shall not alter them or modify their appearance or technical characteristics.

Removed:5. Non-Union goods in temporary storage shall be placed under a customs procedure no later than 390 days after the notification of their arrival or no later than 6 days after the notification of their arrival in the case of an authorised consignee as referred to in Article 116(4), point (b), unless the customs authorities require the goods to be presented. In exceptional cases, that time limit may be extended. [Am. 192]

Removed:6. Where, for a duly justified 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 Chapter 4 of this Title.

Removed:7. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the conditions for designating or approving the places referred to in paragraph 3 of this Article and the cases where the time limit referred to in paragraph 5 of this Article may be extended.

Removed:7a. Until the date set out in Article 265(3), a temporary storage declaration shall be submitted in accordance with the rules and data requirements pursuant to Regulation (EU) No 952/2013, and the implementing and delegated acts provided therein. [Am. 193]

Removed:Article 87 Transitional provision in relation to authorisations for the operation of temporary storage facilities

Removed:By the date established in Article 265(3), the customs authorities shall reassess the authorisations for the operation of temporary storage facilities to check whether their holders may be granted an authorisation for customs warehousing. If they may not, the authorisations for the operation of temporary storage facilities shall be revoked.

Removed:Chapter 2 Release for free circulation

Removed:Article 88 Scope and effect

Removed:1. Non-Union goods intended to be placed on the Union market or intended for private use or consumption within the customs territory of the Union shall be placed under release for free circulation.

Removed:2. The release for free circulation shall not be considered a proof of conformity with the relevant other legislation applied by the customs authorities.

Removed:3. The conditions for placing goods under release for free circulation shall be the following:

Removed:(a) the required data has been provided or made available to customs authorities, which must include at least the importer responsible for the goods, the seller, the buyer, the manufacturer, the product supplier where this is different from the manufacturer, the responsible economic operator in the Union pursuant to Article 4 of Regulation (EU) 2019/1020 and Art. 16 of Regulation of the European Parliament and of the Council (EU) 2023/XXXX, the value, the origin, the tariff classification and a description of the goods, the unique reference of the consignment and its location, and the list of relevant other legislation applied by the customs authorities;

Removed:(b) any import duty or other charges due, including anti-dumping duties, countervailing duties or safeguard measures shall be paid or guaranteed, unless the goods are the subject of a drawing request on a tariff quota, or the importer is a Trust and Check trader;

Removed:(c) the goods have arrived to the customs territory of the Union; and

Removed:(d) the goods comply with the relevant other legislation applied by the customs authorities.

Removed:4. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement and amend this Regulation by determining the data provided or made available to the customs authorities for placing goods under release for free circulation as referred to in paragraph 3, point (a), of this Article.

Removed:Article 89 Application of commercial policy measures to inward and outward processing