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

Removed:1. Where processed products obtained under inward processing are released for free circulation and the calculation of the amount of import duty is made in accordance with Article 168(3), the commercial policy measures to be applied shall be those applicable to the release for free circulation of the goods which were placed under inward processing.

Removed:2. Paragraph 1 shall not apply to waste and scrap.

Removed:3. Where processed products obtained under inward processing are released for free circulation and the calculation of the amount of import duty is made in accordance with Article 167(1), the commercial policy measures applicable to those goods shall be applied only where the goods which were placed under inward processing are subject to such measures.

Removed:4. Commercial policy measures shall not apply to processed products released for free circulation following outward processing where:

Removed:(a) the processed products retain their Union origin within the meaning of Article 148;

Removed:(b) the outward processing involves repair, including the standard exchange system referred to in Article 143; or

Removed:(c) the outward processing follows further processing operations in accordance with Article 139.

Removed:Chapter 3 Relief from import duty

Removed:Article 90 Scope and effect

Removed:1. Non-Union goods which, having originally been exported as Union goods from the customs territory of the Union, are returned to that territory within a period of 3 years and declared for release for free circulation shall, upon application by the person concerned, be granted relief from import duty.

Removed:The first subparagraph shall apply even where the returned goods represent only a part of the goods previously exported from the customs territory of the Union.

Removed:2. The 3-year period referred to in paragraph 1 may be exceeded in order to take account of special circumstances.

Removed:3. Where, prior to their export from the customs territory of the Union, the returned goods had been released for free circulation duty-free or at a reduced rate of import duty because of a particular end-use, relief from duty under paragraph 1 shall be granted only if they are to be released for free circulation for the same end-use.

Removed:Where the end-use for which the goods in question are to be released for free circulation is no longer the same, the amount of import duty shall be reduced by any amount collected on the goods when they were first released for free circulation. Should the latter amount exceed that levied on the release for free circulation of the returned goods, no repayment shall be granted.

Removed:4. Where Union goods have lost their customs status pursuant to Article 57 and are subsequently released for free circulation, paragraphs 1, 2 and 3 of this Article shall apply.

Removed:5. The relief from import duty shall be granted only if goods are returned in the state in which they were exported.

Removed:6. The relief from import duty shall be supported by information establishing that the conditions for the relief are fulfilled.

Removed:7. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the cases where goods are considered to be returned in the state in which they were exported as referred to in paragraph 5 of this Article.

Removed:8. The Commission shall specify, by means of implementing acts, the procedure for the provision of information referred to in paragraph 6 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 91 Goods which benefited from measures laid down under the common agricultural policy

Removed:1. Relief from import duty provided for in Article 90 shall not be granted to goods which have benefited from measures laid down under the common agricultural policy involving their export out of the customs territory of the Union, except where otherwise provided in specific cases.

Removed:2. 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 1 of this Article.

Removed:Article 92 Goods previously placed under the inward processing procedure

Removed:1. Article 90 shall apply to processed products which were originally re-exported from the customs territory of the Union subsequent to an inward processing procedure.

Removed:2. Upon application by the importer and provision of the necessary information, the amount of import duty on the goods covered by paragraph 1 shall be determined in accordance with Article 168(3). The date of re-export shall be regarded as the date of release for free circulation.

Removed:3. The relief from import duty provided for in Article 90 shall not be granted for processed products which were exported in accordance with Article 109(2), point (c), unless it is ensured that no goods will be placed under the inward processing procedure.

Removed:Article 93 Products of sea-fishing and other products taken from the sea

Removed:1. Without prejudice to Article 148(1), the following shall be granted relief from import duty when they are released for free circulation:

Removed:(a) products of sea-fishing and other products taken from the territorial sea of a third country by vessels solely registered or recorded in a Member State and flying the flag of that State;

Removed:(b) products obtained from products referred to in point (a) on board factory-ships fulfilling the conditions laid down in that point.

Removed:2. The relief from import duty referred to in paragraph 1 shall be supported by evidence that the conditions laid down in that paragraph are fulfilled.

Removed:3. The Commission shall specify, by means of implementing acts, the procedure for the provision of the evidence referred to in paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Title VII GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION

Removed:Chapter 1 Exit of goods and export procedure

Removed:Article 94 Exit of goods

Removed:1. Goods may exit the customs territory of the Union only if the exporter or other persons have provided or made available to the competent customs authorities the pre-departure information referred to in Article 95.

Removed:2. The Commission shall specify, by means of implementing acts, the rules on the formalities to be carried out prior to and on the exit of goods. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 95 Pre-departure information

Removed:1. Exporters wishing to take goods out of the customs territory of the Union shall provide minimum pre-departure information within a specific time-limit before the goods are taken out of the customs territory of the Union.

Removed:2. The obligation referred to in paragraph 1 shall be waived in one of the following cases:

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) in other specific cases, where duly justified by the type of goods or traffic or where required by international agreements;

Removed:(c) for goods moved temporarily out of the customs territory of the Union in accordance with Article 58.

Removed:3. The minimum pre-departure information referred to in paragraph 1 shall indicate if the goods are:

Removed:(a) Union goods to be placed under the export procedure;

Removed:(b) Union goods to be placed under the outward processing procedure;

Removed:(c) Union goods to be taken out of the customs territory of the Union after having been placed under the end-use procedure;

Removed:(d) Union goods to be delivered, VAT or excise duty exempted, as aircraft or ship supplies, regardless of the destination of the aircraft or ship, for which a proof of such supply is required;

Removed:(e) Union goods to be placed under the internal transit procedure; or

Removed:(f) non-Union goods to be exported after having been in temporary storage or having been placed under a customs procedure.

Removed:4. The carrier may load, in the customs territory of the Union, only the goods for which a minimum pre-departure information has been provided or made available to the customs office of exit.

Removed:5. The carrier shall take out of the customs territory of the Union goods in the same condition as when the pre-departure information was provided or made available.

Removed:6. Where the exporter has not provided the pre-departure information or the pre-departure information provided does not correspond to the relevant goods, the carrier shall provide it at the customs office of exit within a specific time-limit, before the goods are taken out of the customs territory of the Union.

Removed:7. The necessary particulars of the pre-departure information shall be immediately provided or made available to the customs office of exit.

Removed:8. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement or amend this Regulation by determining:

Removed:(a) the minimum pre-departure information to be provided taking into account the procedure under which the goods are to be placed and whether the goods are Union or non-Union goods;

Removed:(b) the specific time-limit referred to in paragraphs 1 and 6, within which the pre-departure information is to be provided or made available before the goods are taken out of the customs territory of the Union taking into account the type of traffic and the means of transport;

Removed:(c) the specific cases where the obligation to provide or make available pre-departure information is waived as referred to in paragraph 2, point (b);

Removed:(d) the information to be notified on the exit of the goods referred to in paragraph 8.

Removed:9. The Commission shall specify, by means of implementing acts, the procedure for providing and receiving the pre-departure information and the exit confirmation referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).