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

Removed:10. Until the end date established in Article 265(3), the exit summary declaration, the export declaration, the re-export declaration and the re-export notification shall be considered to be the pre-departure information.

Removed:Article 96 Amendment and invalidation of the pre-departure information

Removed:1. The exporter or the carrier may amend one or more particulars of the pre-departure information after it has been provided or made available.

Removed:No amendment shall be possible after any of the following:

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

Removed:(b) the customs authorities have established that one or more particulars of the information are inaccurate or incomplete;

Removed:(c) the customs authorities have already granted the release of the goods for exit.

Removed:2. The exporter or the carrier shall invalidate the pre-departure information for goods that are not taken out from the customs territory of the Union as soon as possible. The customs authorities shall invalidate pre-departure information on those goods after 150 days have elapsed from the date in which the information was provided or made available.

Removed:3. The Commission shall specify, by means of implementing acts, the procedure for amending the pre-departure information as referred to in paragraph 1, first subparagraph and for invalidating the pre-departure information as referred to in paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 97 Risk analysis of the pre-departure information

Removed:1. Without prejudice to the activities of the EU Customs Authority set out in Title IV, the customs office of export shall, within a specific time-limit, 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 pre-departure 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.

Removed:2. The customs office responsible for the place where the exporter is established may take appropriate mitigation measures, including:

Removed:(a) instructing the exporter or 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 authority may be appropriate;

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

Removed:(e) determining the route to be used, and the time-limit to be respected when goods are to be taken out of the customs territory of the Union.

Removed:3. The customs office of exit shall also carry out a risk analysis where the carrier provides the information on the goods therein pursuant to Article 95(6).

Removed:4. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining the time-limits within which risk analysis is to be carried out and the necessary measures based on the results of the risk analysis 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:Article 98 Presentation and exit confirmation

Removed:1. Where the pre-departure information has not been provided within the specific time-limit or where the customs authorities or the other legislation applied by the customs authorities so requires, the carrier shall present the goods to be taken out of the customs territory of the Union to the customs office of exit before their departure.

Removed:2. The carrier shall confirm to the customs authorities the exit of the goods from the customs territory of the Union.

Removed:Article 99 Export procedure

Removed:1. Union and non-Union goods intended to be taken out of the customs territory of the Union shall be placed under the export procedure.

Removed:2. The conditions for placing goods under the export procedure shall be the following:

Removed:(a) the minimum information has been provided or made available to customs authorities, which must include at least the exporter responsible for the goods, the seller, the buyer, the value, the origin, the tariff classification, the description of the goods and their location;

Removed:(b) any export duty or other charges due are paid or guaranteed; and

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

Removed:3. Goods to be taken out of the customs territory of the Union shall be subject, as appropriate, to the following:

Removed:(a) the repayment or remission of import duty;

Removed:(b) the payment of export refunds;

Removed:(c) the formalities required under provisions in force with regard to other charges.

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 export as referred to in paragraph 2, point (a).

Removed:5. The Commission shall specify by means of implementing acts, the procedure for refunding the VAT to natural persons not established in the Union as referred to in paragraph 3, point (b). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Removed:Article 100 Relief from export duty for Union goods temporarily exported

Removed:Without prejudice to Article 140, Union goods which are temporarily exported from the customs territory of the Union shall benefit from export duty relief, conditional upon their re-import.

Removed:Title VIII SPECIAL PROCEDURES

Removed:Chapter 1 General provisions

Removed:Article 101 Scope

Removed:1. Goods may be placed under any of the following categories of special procedures:

Removed:(a) transit, which shall comprise external and internal transit;

Removed:(b) storage, which shall comprise customs warehousing and free zones;

Removed:(c) specific use, which shall comprise temporary admission and end-use;

Removed:(d) processing, which shall comprise inward and outward processing.

Removed:2. 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 special procedures.

Removed:Article 102 Authorisation

Removed:1. Importers or exporters intending to place goods under a special customs procedure shall have an authorisation from the customs authorities for the following:

Removed:(a) the use of the inward or outward processing procedure, the temporary admission procedure or the end-use procedure;

Removed:(b) the operation of storage facilities for the customs warehousing of goods, except where the storage facility operator is the customs authority itself.

Removed:The authorisation shall set out the conditions for the use of those procedures or the operation of those storage facilities.

Removed:2. Except where otherwise provided, the customs authorities shall grant the authorisation referred to in paragraph 1 only where the following conditions are met:

Removed:(a) the holder of the authorisation is established in the customs territory of the Union, except where otherwise provided for temporary admission or, in exceptional cases, for the end-use or inward processing procedures;

Removed:(b) the holder of the authorisation provides the necessary assurance of the proper conduct of the operations; a Trust and Check trader shall be deemed to fulfil this condition, insofar as the activity pertaining to the special procedure concerned is taken into account in the authorisation referred to in Article 25;

Removed:(c) the customs authorities deemed it necessary where the holder of the authorisation is not a Trust and Check trader, a guarantee is provided for the potential customs debt or other charges related to the goods placed under the special procedure;

Removed:(d) the customs authorities are able to exercise customs supervision without having to introduce administrative arrangements which are disproportionate to the economic needs involved;

Removed:(e) if the authorisation concerns temporary admission, the holder of the authorisation uses the goods or arranges for their use;

Removed:(f) if the authorisation concerns the processing procedure, the holder of the authorisation carries out processing operations on the goods or arranges for them to be carried out;

Removed:(g) the essential interests of Union producers would not be adversely affected by the authorisation for a processing procedure (‘examination of the economic conditions’).

Removed:3. Unless otherwise justified by the economic nature of the processing, for assessing whether granting an authorisation for an inward processing procedure adversely affects the essential interest of the Union producers, the customs authorities issuing the authorisation shall, before adopting its decision on the authorisation, request the opinion of the EU Customs Authority if:

Removed:(a) the import duty applicable upon release for free circulation of the processed products is determined on the basis of the tariff classification, customs value, quantity, nature and origin of the goods placed under the inward processing procedure in accordance with Article 168(3) and (4); and