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

Removed:(b) evidence exists that the essential interests of Union producers are likely to be adversely affected. Such evidence shall be deemed to exist where the goods to be placed under inward processing would be subject to an agricultural policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were released for free circulation.

Removed:4. For assessing whether granting an authorisation for an outward processing procedure adversely affects the essential interest of the Union producers, the customs authorities shall, before adopting its decision on the authorisation, request the opinion of the EU Customs Authority where evidence exists that the essential interests of Union producers of goods that are considered as sensitive are likely to be adversely affected, and the goods are not intended to be repaired.

Removed:5. When requested in accordance with paragraphs 3 and 4, the EU Customs Authority may reach one of the following opinions:

Removed:(a) granting the authorisation does not adversely affect the essential interests of Union producers;

Removed:(b) granting the authorisation adversely affects the essential interests of Union producers;

Removed:(c) granting the authorisation for a duly substantiated and monitored quantity of goods that is defined in the opinion does not adversely affect the essential interests of Union producers.

Removed:The opinion of the EU Customs Authority shall be taken into account by the customs authorities issuing the authorisations as well as by any other customs authorities dealing with similar authorisations. The customs authorities issuing the authorisation may disregard the opinion adopted by the EU Customs Authority provided that they give reasons for their decision in that respect.

Removed:6. The customs authorities granting the authorisation shall provide or make available the authorisations in the EU Customs Data Hub. Where the authorisations for special procedures contain commercially sensitive information, access to their particulars shall be restricted.

Removed:7. The Commission is empowered to adopt delegated acts in accordance with Article 261, supplementing this Regulation in order to determine:

Removed:(a) the exceptions to the conditions referred to paragraph 2;

Removed:(b) the cases referred to in paragraph 3 where the economic nature of the processing justifies that the customs authorities assess whether granting an authorisation for an inward processing procedure adversely affects the essential interest of the Union producers without the opinion of the EU Customs Authority;

Removed:(c) the list of goods considered as sensitive referred to in paragraph 4.

Removed:8. The Commission shall specify, by means of implementing acts:

Removed:(a) the procedural rules for granting the authorisation for the procedures referred to in paragraph 1;

Removed:(b) the procedural rules for the EU Customs Authority to provide its opinion; and

Removed:(c) the quantity and the rules for monitoring the threshold referred to in paragraph 5.

Removed: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 Article 265(1), an examination of the economic conditions referred to in paragraph 2, point (f), shall take place at Union level hosted by the Commission. Until that date, where reference is made to the opinion of the EU Customs Authority under this Chapter, it is meant to refer to the examination at Union level as provided under paragraph 5 of this Article.

Removed:Article 103 Authorisations with retroactive effect

Removed:1. The customs authorities shall grant an authorisation with retroactive effect, where all of the following conditions are fulfilled:

Removed:(a) there is a proven economic need;

Removed:(b) the application is not related to attempted deception;

Removed:(c) the applicant has proven on the basis of accounts or records that:

Removed:(i) all the requirements of the procedure are met;

Removed:(ii) where appropriate, the goods can be identified for the period involved;

Removed:(iii) such accounts or records allow the procedure to be controlled;

Removed:(d) all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the previous records concerned;

Removed:(e) no authorisation with retroactive effect has been granted to the applicant within 3 years of the date on which the application was accepted;

Removed:(f) the opinion of the EU Customs Authority is not required to assess whether the granting of the authorisation would adversely affect the essential interests of Union producers, except where an application concerns renewal of an authorisation for the same kind of operation and goods;

Removed:(g) the application does not concern the operation of storage facilities for the customs warehousing of goods;

Removed:(h) where an application concerns renewal of an authorisation for the same kind of operation and goods, the application is submitted within 3 years of expiry of the original authorisation.

Removed:2. Customs authorities may grant an authorisation with retroactive effect also where the goods which were placed under a customs procedure are no longer available at the time when the application for such authorisation was accepted.

Removed:Article 104 Records

Removed:1. The holder of the authorisation, the importer or exporter, and all persons carrying on an activity involving the storage, working or processing of goods, or the sale or purchase of goods in free zones, shall keep appropriate records in a form approved by the customs authorities and provide them or make available those records in the EU Customs Data Hub.

Removed:The records shall contain the information and the particulars which enable the customs authorities to supervise the procedure concerned, in particular with regard to identification of the goods placed under that procedure, their customs status and their movements.

Removed:2. A Trust and Check trader shall be deemed to comply with the obligation laid down in paragraph 1.

Removed:Article 105 Discharge of a special procedure

Removed:1. In cases other than the transit procedure and without prejudice to the customs supervision in relation to end-use provided for in Article 135, a special procedure shall be discharged when the goods placed under the procedure, or the processed products, are placed under a subsequent customs procedure, have been taken out of the customs territory of the Union, or have been destroyed with no waste remaining, or are abandoned to the State in accordance with Article 78.

Removed:2. The customs authorities shall discharge the transit procedure when they are in a position to establish, on the basis of a comparison of the data provided or made available to the customs office of departure and those provided or made available to the customs office of destination, that the procedure has ended correctly.

Removed:3. The customs authorities shall take all the measures necessary to regularise the situation of the goods in respect of which a procedure has not been discharged under the conditions prescribed.

Removed:4. The discharge of the procedure shall take place within a certain time-limit, unless otherwise provided.

Removed:5. The Commission is empowered to adopt delegated acts, in accordance with Article 261 to supplement this Regulation by determining the time limit referred to in paragraph 4.

Removed:6. The Commission shall specify, by means of implementing acts the procedural rules for the discharge of a special procedure 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 106 Transfer of rights and obligations

Removed:1. The customs authorities may authorise the holder of an authorisation for a special procedure other than transit to fully or partially transfer his or her rights and obligations with regard to goods that have been placed under that special procedure to an importer or exporter that also meets the conditions for the procedure concerned.

Removed:2. The holder of the authorisation that is transferring his or her rights and obligations shall inform the customs authorities about the transfer and about the discharge of the procedure, unless the customs authorities have also authorised the importer or exporter to which the rights and obligations are transferred.

Removed:3. Where the transfer of rights and obligations involves more than one Member State, the customs authorities authorising the transfer shall consult the other Member States concerned.

Removed:4. The Commission shall specify, by means of implementing acts the procedural rules for transferring the rights and obligations of the holder of the authorisation with regard to goods which have been placed under a special procedure other than transit. Those implementing acts shall be adopted in accordance with the examination procedure in Article 262(4).

Removed:Article 107 Movement of goods

Removed:1. In specific cases, importers and exporters may move goods placed under a special procedure other than transit or in a free zone between different places in the customs territory of the Union.

Removed:2. The Commission is empowered to adopt delegated acts in accordance with Article 261 to supplement this Regulation by determining the cases and the conditions under which importers and exporters may move goods as referred to in paragraph 1 of this Article.

Removed:3. The Commission shall specify, by means of implementing acts the procedural rules for the movement of goods placed under a special procedure other than transit or in a free zone 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 108 Usual forms of handling

Removed:1. Goods placed under customs warehousing or a processing procedure or in a free zone may undergo usual forms of handling intended to preserve them, improve their appearance or marketable quality or prepare them for distribution or resale.

Removed:2. The Commission is empowered to adopt delegated acts in accordance with Article 261 to supplement this Regulation by determining the usual forms of handling for goods referred to in paragraph 1 of this Article.

Removed:Article 109 Equivalent goods

Removed:1. Equivalent goods shall consist in Union goods which are stored, used or processed instead of the goods placed under a special procedure.

Removed:Under the outward processing procedure, equivalent goods shall consist in non-Union goods which are processed instead of Union goods placed under the outward processing procedure.

Removed:Except where otherwise provided, equivalent goods shall have the same eight-digit Combined Nomenclature code, the same commercial quality and the same technical characteristics as the goods which they are replacing.

Removed:2. The customs authorities shall, upon application, authorise the following, provided that the proper conduct of the procedure, in particular as regards customs supervision, is ensured: