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

Removed:1. The customs authorities may authorise an operator of a customs warehouse to move goods under the following conditions:

Removed:(a) the possibility to move the goods is provided for in the customs warehouse authorisation;

Removed:(b) the operator of the customs warehouse is an authorised economic operator trust and check;

Removed:(c) information on the movements is recorded in the operator’s records and provided or made available to the customs authorities of departure and arrival of the goods.

Removed:2. The Commission shall specify, by means of implementing acts, the procedure for the movement of goods in customs warehouse 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 125 Processing in a customs warehouse

Removed:The customs authorities may, where an economic need exists and customs supervision is not adversely affected, authorise that goods in customs warehousing are subsequently placed under the inward processing or end-use procedure to be processed in the customs warehouse, subject to the conditions provided for by those procedures.

Removed:Article 126 Customs supervision

Removed:The holder of the authorisation shall be responsible for ensuring that goods under the customs warehousing procedure are not removed from customs supervision.

Removed:Section 3 Free zones

Removed:Article 127 Designation of free zones

Removed:1. Member States may designate parts of the customs territory of the Union as free zones.

Removed:For each free zone the Member State shall determine the area covered and define the entry and exit points.

Removed:2. Member States shall communicate to the Commission information on their free zones which are in operation.

Removed:3. Free zones shall be enclosed.

Removed:The perimeter and the entry and exit points of the area of free zones shall be subject to customs supervision.

Removed:4. Persons, goods and means of transport entering or leaving free zones may be subject to customs controls.

Removed:Article 128 Buildings and activities in free zones

Removed:1. The construction of any building in a free zone shall require the prior approval of the customs authorities.

Removed:2. Subject to the customs legislation, any industrial, commercial or service activity shall be permitted in a free zone. The carrying on of such activities shall be subject to notification, in advance, to the customs authorities.

Removed:3. The customs authorities may prohibit or restrict the activities referred to in paragraph 2, having regard to the nature of the goods in question, or the requirements of customs supervision, or security and safety requirements.

Removed:4. The customs authorities may prohibit persons who do not provide the necessary assurance of compliance with the customs provisions from carrying on an activity in a free zone.

Removed:Article 129 Non-Union goods in free zones

Removed:1. Non-Union goods may, while they remain in a free zone, be released for free circulation or be placed under the inward processing, temporary admission or end-use procedure, under the conditions laid down for those procedures.

Removed:In such cases the goods shall not be regarded as being under the free zone procedure.

Removed:2. Without prejudice to the provisions applicable to supplies or to victualling storage, where the procedure concerned so provides, paragraph 1 shall not preclude the use or consumption of goods of which the release for free circulation or temporary admission would not entail application of import duty measures laid down under the common agricultural or commercial policies or measures prohibiting the use of those goods in the Union.

Removed:Such use or consumption requires that the appropriate information shall be provided or made available to customs.

Removed:Article 130 Taking goods out of a free zone

Removed:Goods may be taken out of a free zone only if they have been placed under another customs procedure.

Removed:Article 131 Customs status

Removed:1. Upon application by the person concerned, the customs authorities shall establish the customs status as Union goods of the following goods:

Removed:(a) Union goods which enter a free zone;

Removed:(b) Union goods which have undergone processing operations within a free zone;

Removed:(c) goods released for free circulation within a free zone.

Removed:2. Where goods are taken out of a free zone into another part of the customs territory of the Union or placed under a customs procedure, they shall be regarded as non-Union goods unless their customs status as Union goods has been proven.

Removed:3. However, for the purposes of applying export duty and export licences or export control measures laid down under the common agricultural or commercial policies, such goods shall be regarded as Union goods, unless it is established that they do not have the customs status of Union goods.

Removed:Chapter 4 Specific use

Removed:Section 1 Temporary admission

Removed:Article 132 Scope

Removed:1. Under the temporary admission procedure non-Union goods intended for export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, and without being subject to any of the following:

Removed:(a) other charges as provided for under other relevant provisions in force;

Removed:(b) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.

Removed:2. The temporary admission procedure may only be used provided that the following conditions are met:

Removed:(a) the goods are not intended to undergo any change, except normal depreciation due to the use made of them;

Removed:(b) it is possible to ensure that the goods placed under the procedure can be identified, except where, in view of the nature of the goods or of the intended use, the absence of identification measures is not liable to give rise to any abuse of the procedure or, in the case referred to in Article 109, where compliance with the conditions laid down in respect of equivalent goods can be verified;

Removed:(c) where required, an authorisation has been granted in accordance with Article 102 and the minimum data has been provided or made available to customs prior to the release of the goods, which must include at least the importer responsible for the goods, the value, the origin, the tariff classification and a description of and the intended use of the goods;

Removed:(d) the requirements for total or partial duty relief laid down in the customs legislation are met;

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

Removed:(f) it has been ascertained that the goods comply with the relevant other legislation applied by the customs authorities. [Am. 196]

Removed:3. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining:

Removed:(a) the specific use referred to in paragraph 1 of this Article;

Removed:(b) the requirements for total relief from import duty referred to in paragraph 2, point (d), of this Article.

Removed:Article 133 Period during which goods may remain under the temporary admission procedure

Removed:1. The customs authorities shall determine the period within which goods placed under the temporary admission procedure must be placed under a subsequent customs procedure. Such period shall be long enough for the objective of authorised use to be achieved.

Removed:2. The maximum period during which goods may remain under the temporary admission procedure for the same purpose and under the responsibility of the same authorisation holder shall be 24 months, even where the procedure was discharged by placing the goods under another special procedure and subsequently placing them under the temporary admission procedure again.

Removed:3. Where, in exceptional circumstances, the authorised use cannot be achieved within the period referred to in paragraphs 1 and 2, the customs authorities may grant an extension of reasonable duration of that period, upon justified application by the importer.

Removed:4. The overall period during which goods may remain under the temporary admission procedure shall not exceed 10 years, except in the case of an unforeseeable event.

Removed:Article 134 Amount of import duty in case of temporary admission with partial relief from import duty

Removed:1. The amount of import duty in respect of goods placed under the temporary admission procedure with partial relief from import duty shall be set at 3 % of the amount of import duty which would have been payable on those goods had they been released for free circulation on the date on which they were placed under the temporary admission procedure.

Removed:That amount shall be payable for every month or fraction of a month during which the goods have been placed under the temporary admission procedure with partial relief from import duty.