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

Removed:(b) the territory of the Republic of Bulgaria,

Removed:(c) the territory of the Czech Republic,

Removed:(d) the territory of the Kingdom of Denmark, except the Faroe Islands and Greenland,

Removed:(e) the territory of the Federal Republic of Germany, except the Island of Heligoland and the territory of Büsingen (Treaty of 23 November 1964 between the Federal Republic of Germany and the Swiss Confederation),

Removed:(f) the territory of the Republic of Estonia,

Removed:(g) the territory of Ireland,

Removed:(h) the territory of the Hellenic Republic,

Removed:(i) the territory of the Kingdom of Spain, except Ceuta and Melilla,

Removed:(j) the territory of the French Republic, except the French overseas countries and territories to which the provisions of Part Four of the TFEU apply,

Removed:(k) the territory of the Republic of Croatia,

Removed:(l) the territory of the Italian Republic, except the municipality of Livigno,

Removed:(m) the territory of the Republic of Cyprus, in accordance with the provisions of the 2003 Act of Accession,

Removed:(n) the territory of the Republic of Latvia,

Removed:(o) the territory of the Republic of Lithuania,

Removed:(p) the territory of the Grand Duchy of Luxembourg,

Removed:(q) the territory of Hungary,

Removed:(r) the territory of the Republic of Malta,

Removed:(s) the territory of the Kingdom of the Netherlands in Europe,

Removed:(t) the territory of the Republic of Austria,

Removed:(u) the territory of the Republic of Poland,

Removed:(v) the territory of the Portuguese Republic,

Removed:(w) the territory of Romania,

Removed:(x) the territory of the Republic of Slovenia,

Removed:(y) the territory of the Slovak Republic,

Removed:(z) the territory of the Republic of Finland, and

Removed:(aa) the territory of the Kingdom of Sweden.

Removed:2. The following territories, including their territorial waters, internal waters and airspace, situated outside the territory of the Member States shall, taking into account the conventions and treaties applicable to them, be considered to be part of the customs territory of the Union:

Removed:(a) FRANCE

Removed:The territory of Monaco as defined in the Customs Convention signed in Paris on 18 May 1963 (Journal officiel de la République française (Official Journal of the French Republic) of 27 September 1963, p. 8679);

Removed:(b) CYPRUS

Removed:The territory of the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia as defined in the Treaty concerning the Establishment of the Republic of Cyprus, signed in Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd. 1252).

Removed:Article 4 Delegation of powers

Removed:The Commission is empowered to adopt delegated acts in accordance with Article 261 supplementing and amending this Regulation by specifying the provisions of the customs legislation that apply to the trade in Union goods referred to in Article 1(4). Those acts may address particular circumstances pertaining to the trade in Union goods involving only one Member State. [Am. 57]

Removed:Chapter 2 Definitions

Removed:Article 5 Definitions

Removed:For the purposes of this Regulation, the following definitions shall apply:

Removed:(1) ‘customs authorities’ means the customs administrations of the Member States responsible for applying the customs legislation and any other authorities empowered under national law to apply certain customs legislation;

Removed:(2) ‘customs legislation’ means the body of legislation made up of all of the following:

Removed:(a) the Code and the provisions supplementing or implementing it adopted at Union or national level;

Removed:(b) the Common Customs Tariff;

Removed:(c) the legislation setting up a Union system of reliefs from customs duty;

Removed:(d) customs provisions contained in international agreements, insofar as they are applicable in the Union. This includes inter alia the relevant multilateral environmental agreements to which the Union and the Member States are a party, insofar they regulate the conformity of goods; [Am. 58]

Removed:(e) Regulation (EU) 2022/2399 of the European Parliament and of the Council and the provisions amending, supplementing or implementing it;

Removed:(3) ‘other legislation applied by the customs authorities’ means legislation other than customs legislation applicable to the goods entering, exiting, passing through the customs territory of the Union, or to be placed in the Union market, in the implementation of which the customs authorities are involved;

Removed:(4) ‘commercial policy measures’ means, as part of other legislation applied by the customs authorities, measures adopted pursuant to Article 207 TFEU, other than provisional or definitive anti-dumping duties, countervailing duties or safeguard measures in the form of increased tariffs on specific goods, and including in particular special surveillance measures and safeguard measures in the form or import or export authorisations;

Removed:(5) ‘person’ means a natural person, a legal person, and any association of persons which is not a legal person, but which is recognised under Union or national law as having the capacity to perform legal acts;

Removed:(6) ‘economic operator’ means a person who, in the course of that person’s business, is involved in activities covered by the customs legislation;

Removed:(7) ‘established in the customs territory of the Union’ means:

Removed:(a) in the case of a natural person, having his or her habitual residence in the customs territory of the Union;

Removed:(b) in the case of a legal person or an association of persons, having its registered office, central headquarters or a permanent business establishment, in the customs territory of the Union;

Removed:(ba) In case of a legal person with multiple establishments in the customs territory of the Union, it shall register, pursuant to Article 19, following the order in point (b); [Am. 59]

Removed:(8) ‘permanent business establishment’ means a fixed place of business, where both the necessary human and technical resources are permanently present and through which a person’s customs-related operations are wholly or partly carried out;

Removed:(9) ‘customs decision’ means any act by the customs authorities pertaining to the customs legislation giving a ruling on a particular case, and having legal effects on the person or persons concerned;

Removed:(10) ‘customs procedure’ means any of the following procedures under which goods may be placed in accordance with the Code:

Removed:(a) release for free circulation;

Removed:(b) special procedures;

Removed:(c) export;

Removed:(11) ‘customs formalities’ means all the operations which must be carried out by a person and by the customs authorities in order to comply with the customs legislation;

Removed:(12) ‘importer’ means any person who has the power to determine and has determined that goods from a third country are to be brought into the customs territory of the Union or, except otherwise provided, any person who is considered a deemed importer;

Removed:(13) ‘deemed importer’ means any person involved in the distance sales of goods to be imported from third countries into the customs territory of the Union who is, including persons authorised to use the special scheme laid down in Title XII, Chapter 6, Section 4 of Directive 2006/112/EC; [Am. 60]