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

Removed:(53) ‘holder of the transit procedure’ means the person who lodges the transit declaration or provides the information required for placing goods under that procedure, or on whose behalf that declaration is lodged or that information provided.

Removed:(54) ‘rate of yield’ means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure;

Removed:(55) ‘third country’ means a country or a territory outside the customs territory of the Union;

Removed:(56) ‘simplified tariff treatment for distance sales’ means the simplified tariff treatment for distance sales set out in Article 1, paragraphs 4 and 5, and Part One, Section II, point G of Annex I to Regulation (EEC) No 2658/87;

Removed:(57) ‘customs debt’ means the obligation on a person to pay the amount of import or export duty and any other charges which appliesapply to specific goods under the customs legislation in force; [Am. 64]

Removed:(58) ‘debtor’ means any person liable for a customs debt;

Removed:(59) ‘import duty’ means customs duty payable on the import of goods;

Removed:(60) ‘export duty’ means customs duty payable on the export of goods;

Removed:(61) ‘repayment’ means the refunding of an amount of import or export duty that has been paid;

Removed:(62) ‘remission’ means the waiving of the obligation to pay an amount of import or export duty which has not been paid;

Removed:(63) ‘buying commission’ means a fee paid by an importer to an agent for representing him or her in the purchase of goods being valued;

Removed:(64) ‘crisis’ means an event, natural or man-made, of an exceptional nature and scale, taking place inside or outside of the Union, that or a situation that suddenly endangers the safety, the security, the health and life of the citizens, economic operators and personnel of customs authorities and that requires urgent measures as regards the entry, exit or transit of goods.; [Am. 65]

Removed:(64a) ‘crisis response cell’ means a contact point within the EU Customs Authority that coordinates EU crises response efforts within the customs union; [Am. 66]

Removed:(64b) ‘micro, small and medium-sized enterprises’ or ‘SMEs’ means micro, small and medium-sized enterprises as defined in Article 2 of Commission Recommendation 2003/361/EC; [Am. 67]

Removed:(64c) ‘other charges’ means any fees charged in addition to custom duties, VAT, customs formalities fees and courier fees; [Am. 68]

Removed:(64d) ‘end-customer’ means a natural or legal person residing or established in the Union, to whom a product has been made available by a seller or a marketplace; [Am. 69]

Removed:(64e) ‘national single window environment for customs’ means a set of electronic services established by a Member State to enable information to be exchanged between the electronic systems of its customs authority, the partner competent authorities and economic operators; [Am. 70]

Removed:(64f) ‘partner competent authority’ means any Member State authority, or the Commission, empowered to perform a designated function in relation to the fulfilment of the relevant Union non-customs formalities; [Am. 71]

Removed:(64g) ‘Union non-customs formality’ means all the operations which must be carried out by an economic operator or by a partner competent authority for the international movement of goods, as laid down in Union legislation other than customs legislation; [Am. 72]

Removed:(64h) non-customs supporting document’ means any required document issued by a partner competent authority or drawn up by an economic operator, or any required information provided by an economic operator, to certify that Union non- customs formalities have been fulfilled; [Am. 73]

Removed:(64i) ‘quantity management’ means the activity of monitoring and managing the quantity of goods authorised by partner competent authorities, in accordance with Union legislation other than customs legislation, based on the information provided by customs authorities; [Am. 74]

Removed:(64j) ‘Union non-customs system’ means a Union electronic system established by, used in order to achieve the objectives of, or referred to in Union legislation to store information on the fulfilment of the respective Union non-customs formality; [Am. 75]

Removed:(64k) ‘Economic Operator Registration and Identification number (EORI number)’ means ‘Economic Operator Registration and Identification number (EORI number)’ as defined in Article 1, point (18), of Commission Delegated Regulation (EU) 2015/2446. [Am. 76]

Removed:Chapter 3 Decisions relating to the application of the customs legislation

Removed:Section 1 General principles

Removed:Article 6 Decisions taken upon application

Removed:1. Where a person applies for a decision relating to the application of the customs legislation, that person shall provide all the information required by the competent customs authorities in order to enable them to take that decision.

Removed:A decision may also be applied for by, and taken with regard to, several persons, in accordance with the conditions laid down in the customs legislation.

Removed:Except where otherwise provided, the competent customs authority shall be that of the place of establishment of the applicant.

Removed:2. Customs authorities shall, without delay and at the latest within 3014 calendar days of receipt of the application for a decision, verify whether the conditions for the acceptance of that application are fulfilled. [Am. 77]

Removed:Where the customs authorities establish that the application contains all the information required in order for them to be able to take the decision, they shall communicate its acceptance to the applicant within the period specified in the first subparagraph.

Removed:Where the customs authorities require additional information from other relevant competent national or international authorities to evaluate the application, they shall inform the applicant and update them within 15 calendar days about their decision. [Am. 78]

Removed:Where the customs authorities establish that the application does not contain all the information required, they shall ask the applicant to provide the relevant additional information within a reasonable time limit which shall not exceed 30 calendar days. Even where the customs authorities have requested additional information to the applicant, they shall decide whether the application is complete and can be accepted or whether it is incomplete and shall be refused in a period that shall not exceed 60 calendar days from the date of the first application. If the customs authorities do not expressly inform the applicant within that period whetherthat the application is complete and has been accepted, the application shall be considered asto be accepted at the end of the 60 calendar days. [Am. 79]

Removed:3. Except where otherwise provided, the competent customs authority shall take a decision as referred to in paragraph 1 at the latest within 12090 calendar days of the date of acceptance of the application and shall notify the applicant without delay. [Am. 80]

Removed:Where the customs authorities are unable to comply with the time-limit for taking a decision, they shall inform the applicant of that fact before the expiry of that time-limit, stating the reasons and indicating the further period of time which they consider necessary in order to take a decision. Except where otherwise provided, that further period of time shall not exceed 30 calendar days.

Removed:Without prejudice to the second subparagraph, the customs authorities may extend the time limit for taking a decision, as laid down in the customs legislation, where the applicant requests an extension to carry out adjustments in order to ensure the fulfilment of the conditions and criteria required for granting the decision. Those adjustments and the further period of time necessary to carry them out shall be communicated to the customs authorities, which shall decide on the extension.

Removed:Where the customs authorities fail to take a decision within the time-limits established in the first, second and third subparagraphs, the applicant may consider the request to have been denied and may appeal such a negative decision. The applicant may also inform the EU Customs Authority that the customs authorities did not take a decision within the relevant time limits. In such event, an automatic notification shall be received via the EU Customs Data Hub. [Am. 81]

Removed:The Commission shall adopt clear guidelines on processes for handling decisions in the event of a technical failure by centralised EU electronic systems infrastructure, in particular the EU Customs Data Hub. [Am. 82]

Removed:4. Except where otherwise specified in the decision or in the customs legislation, the decision shall take effect from the date on which the applicant receives it, or is deemed to have received it. Except in the cases provided for in Article 17(2), decisions adopted shall be enforceable by the customs authorities from that date.

Removed:5. Except where otherwise provided in the customs legislation, the decision shall be valid without limitation of time.

Removed:6. Before taking a decision which would adversely affect the applicant, the customs authorities shall communicate the grounds on which they intend to base their decision to the applicant, who shall be given the opportunity to express his or her point of view within a period prescribed from the date on which he or she receives that communication or is deemed to have received it (‘right to be heard’). Following the expiry of that period, the applicant shall be notified, in the appropriate form, of the decision.

Removed:The first subparagraph shall not apply in any of the following cases:

Removed:(a) where it concerns a decision relating to binding information referred to in Article 13(1);

Removed:(b) in the event of refusal of the benefit of a tariff quota where the specified tariff quota volume is reached, as referred to in Article 145(4), first subparagraph;

Removed:(c) where the nature or the level of a threat to the security and safety of the Union and its residents, to human, animal or plant health, to the environment or to consumers so requires;

Removed:(d) where the decision aims at securing the implementation of another decision on which the applicant has been given the opportunity to express his or her point of view, without prejudice to the law of the Member State concerned;

Removed:(e) where it would prejudice investigations initiated for the purpose of combating fraud;

Removed:(f) in other specific cases. [Am. 83]

Removed:7. A decision which adversely affects the applicant shall set out the grounds on which it is based and shall refer to the right of appeal provided for in Article 16.

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

Removed:(a) the exceptions for designating the competent customs office referred to in paragraph 1, third subparagraph, of this Article;

Removed:(b) the conditions for the acceptance of an application, referred to in paragraph 2 of this Article;

Removed:(c) the cases where the time limit to take a specific decision, including the possible extension of that time-limit, differs from the time limits referred to in paragraph 3 of this Article;

Removed:(d) the cases, referred to in paragraph 4 of this Article, where the decision takes effect from a date which is different from the date on which the applicant receives it or is deemed to have received it;

Removed:(e) the cases, referred to in paragraph 5 of this Article, where the decision is not valid without limitation of time;

Removed:(f) the duration of the period referred to in paragraph 6, first subparagraph, of this Article;

Removed:(g) the specific cases, referred to in paragraph 6, second subparagraph, point (f) of this Article. [Am. 84]

Removed:9. The Commission shall specify, by means ofadopt implementing acts, specifying the procedure for: [Am. 85]

Removed:(a) the submission and the acceptance of the application for a decision, referred to in paragraphs 1 and 2;

Removed:(aa) guidelines on processes to handle decisions in the event of a technical failure by the centralised EU electronic systems infrastructure; [Am. 86]