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EN

Council of the European Union

Brussels, 4 September 2026 (OR. en)

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UD 94 ENFOCUSTOM 51 ECOFIN 470 MI 336 COMER 61 TRANS 222 FISC 133 RESPR 22 CODEC 662

PARLNAT

Interinstitutional File: 2023/0156(COD)

LEGISLATIVE ACTS AND OTHER INSTRUMENTS

Subject: Position of the Council at first reading with a view to the adoption of a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013

– Adopted by the Council on 3 September 2026

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REGULATION (EU) 2026/…

OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of …

establishing the Union Customs Code and the European Union Customs Authority,

and repealing Regulation (EU) No 952/2013

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular

Articles 33, 114 and 207 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Economic and Social Committee1,

Acting in accordance with the ordinary legislative procedure2,

1 OJ C, C/2023/864, 8.12.2023, ELI: http://data.europa.eu/eli/C/2023/864/oj. 2 Position of the European Parliament of 13 March 2024 (OJ C, C/2025/1035, 27.2.2025,

ELI: http://data.europa.eu/eli/C/2025/1035/oj) and position of the Council at first reading

of 3 September 2026 (not yet published in the Official Journal). Position of the European

Parliament of … (not yet published in the Official Journal).

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Whereas:

(1) The Union and the functioning of the internal market are based upon the customs union.

In the interests both of economic operators and of the customs authorities in the Union,

Regulation (EU) No 952/2013 of the European Parliament and of the Council3 assembled

in a single act, the Union Customs Code, customs legislation that previously contained in

several different legal acts. That Regulation contains the general rules and procedures for

ensuring the implementation of the tariff measures and other measures introduced at Union

level in connection with trade in goods between the Union and countries or territories

outside the customs territory of the Union, and the provisions relating to the collection of

import duties. Member States’ customs authorities are responsible for implementing those

rules by way of operational tasks such as applying customs procedures, carrying out risk

analysis and controls, and applying penalties in the event of infringements of the customs

legislation.

3 Regulation (EU) No 952/2013 of the European Parliament and of the Council

of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1,

ELI: http://data.europa.eu/eli/reg/2013/952/oj).

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(2) The implementation of Regulation (EU) No 952/2013 has disclosed weaknesses in several

areas. Those weaknesses include: insufficient or ineffective action in ensuring the

protection of the Union and its citizens against non-financial risks applicable to goods

established by Union policies other than customs legislation; the limited capacity of

customs authorities to effectively handle the increasing volume of goods imported from

third countries via distance sales (e-commerce transactions); the limited capacity of the IT

systems architecture created by Regulation (EU) No 952/2013 to digitalise customs

processes in order to keep up with the pace of technological progress, and in particular

technologies based on the exploitation of data; and the lack of effective governance

structures of the customs union, resulting in divergent practices and non-uniform

implementation of the customs rules in the Member States. Those weaknesses lead to the

emergence of obstacles to the proper functioning of the customs union, and therefore of the

internal market, due to the internal and external risks and threats.

(3) It is appropriate that customs legislation take account of the rapid development of global

trade patterns, technology, business models and the needs of stakeholders, including

businesses, consumers and residents. Therefore, a great number of amendments need to be

made to Regulation (EU) No 952/2013. In the interests of clarity, that Regulation should be

repealed and replaced.

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(4) In order to provide for effective means of achieving the objectives of the customs union, a

number of rules and procedures regulating how goods are brought into or taken out of the

customs territory of the Union should be revised, simplified and harmonised. A modern,

integrated set of interoperable electronic services should be provided for collecting,

processing and exchanging information relevant for implementing customs legislation,

namely the European Union Customs Data Hub (the ‘EU Customs Data Hub’). A

European Union Customs Authority (the ‘EU Customs Authority’) should be established

as a central, operational body providing capacity for the coordinated governance of the

customs union in specific areas.

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(5) Since the adoption of Regulation (EU) No 952/2013, the role of customs authorities has

evolved to increasingly cover the application of Union and national law laying down

requirements for goods subject to customs supervision, in particular the non-financial

requirements for goods that are necessary for such goods to enter into and circulate in the

internal market. Such non-financial requirements have increased exponentially over the

years in line with the growing expectations of Union businesses and residents regarding

safety, security, accessibility for persons with disabilities, sustainability, human, animal

and plant health and life, the environment, protection of human rights and intellectual

property rights, and Union values. New tools, such as the digital product passport

established by Regulation (EU) 2024/1781 of the European Parliament and of the Council4,

are to be introduced to ensure that other legislation applied by the customs authorities, as

defined in this Regulation, related to products continues to respond to those expectations. It

is therefore necessary to reflect the increasing number and complexity of non-financial

risks by including in the mission of customs authorities a specific reference to the

protection of the public interests within their competence and, where appropriate, in close

cooperation with other competent authorities.

4 Regulation (EU) 2024/1781 of the European Parliament and of the Council of 13 June 2024

establishing a framework for the setting of ecodesign requirements for sustainable products,

amending Directive (EU) 2020/1828 and Regulation (EU) 2023/1542 and repealing

Directive 2009/125/EC (OJ L, 2024/1781, 28.6.2024,

ELI: http://data.europa.eu/eli/reg/2024/1781/oj).

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(6) In light of the evolution of the role of customs authorities and of the business models

within which they operate, and in order for customs authorities to ‘act as one’ and to

contribute to the smooth functioning of the internal market, it is necessary to describe more

precisely the mission that customs authorities have to achieve by indicating more

accurately their objectives and tasks. Furthermore, rapid technological evolution, in

particular of artificial intelligence, will have a significant impact on the activities of

customs authorities, including in the area of real-time risk analysis.

(7) While striving to achieve their mission, customs authorities should also aim for

cost-efficiency by avoiding duplication and by promoting effectiveness in customs

processes and an efficient use of related resources at Union and national level. They should

gather, analyse and exchange relevant information to support evidence-based decision

making. Where the internal market emergency mode has been activated in accordance with

Regulation (EU) 2024/2747 of the European Parliament and of the Council5, customs

authorities can contribute to the flow of crisis-relevant goods.

5 Regulation (EU) 2024/2747 of the European Parliament and of the Council

of 9 October 2024 establishing a framework of measures related to an internal market

emergency and to the resilience of the internal market and amending Council Regulation

(EC) No 2679/98 (Internal Market Emergency and Resilience Act) (OJ L, 2024/2747,

8.11.2024, ELI: http://data.europa.eu/eli/reg/2024/2747/oj).

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(8) It is appropriate to maintain in this Regulation a legal framework for the application of

certain provisions of the customs legislation to trade in Union goods between parts of the

customs territory to which Council Directive 2006/112/EC6 or Council Directive

(EU) 2020/2627 apply and parts of that territory where those Directives do not apply, or to

trade in Union goods between parts of that territory where those Directives do not apply.

Considering that the traded goods concerned are Union goods and considering the fiscal

nature of the measures relevant to that intra-Union trade, it is justified to introduce

appropriate simplifications to the customs formalities to be applied to such goods.

6 Council Directive 2006/112/EC of 28 November 2006 on the common system of value

added tax (OJ L 347, 11.12.2006, p. 1, ELI: http://data.europa.eu/eli/dir/2006/112/oj). 7 Council Directive (EU) 2020/262 of 19 December 2019 laying down the general

arrangements for excise duty (OJ L 58, 27.2.2020, p. 4,

ELI: http://data.europa.eu/eli/dir/2020/262/oj).

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(9) Certain definitions set out in Regulation (EU) No 952/2013 should be adapted to take

account of the broader scope of this Regulation, to align them with those set out in other

Union legal acts, and to clarify terminology having different meanings in different sectors.

New definitions should be included in customs legislation to clarify the roles and

responsibilities of certain actors in the customs processes. In the case of the importer and

the exporter, new definitions should make those persons responsible towards customs

authorities for compliance of the goods with which those persons deal, including for

financial and non-financial risks, in accordance with product-specific legislation, in order

to strengthen customs supervision. Regarding the new concept of ‘importer for distance

sales’, new definitions should ensure that in some cases, in the context of an online sale

from outside the Union, an economic operator, as opposed to the consumer, is considered

as the importer and is obliged to assume the corresponding responsibilities, and should

ensure that the relevant economic operator is obliged to comply with the relevant customs

legislation and other legislation applied by the customs authorities when the goods enter or

exit the customs territory of the Union and to provide or make available, and keep,

appropriate records of such compliance. New definitions should also be introduced in

relation to the broader scope of the provisions of customs supervision, risk management

and customs controls. It should also be clarified that, where the definitions contained in

Union customs legislation refer to customs provisions contained in international

agreements, that includes the relevant multilateral environmental agreements to which the

Union and the Member States are a party, to the extent that the latter agreements regulate

the conformity of goods.

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(10) Beyond their traditional role of collecting customs duties, VAT and excise duty and

applying customs legislation, customs authorities also play a critical role in enforcing other

Union legal acts and, where applicable, other relevant national legislation. A definition of

‘other legislation applied by the customs authorities’ should be introduced in order to build

an effective framework for regulating the application and supervision of the particular

requirements on goods laid down in those legal acts. The notion of other legislation applied

by the customs authorities should include measures justified on the basis of public

morality, public policy or public security, protection of the health and life of humans,

animals or plants, protection of the environment, protection of national treasures

possessing artistic, historic or archaeological value and protection of industrial or

commercial property and other public interests, including controls on drug precursors,

goods infringing certain intellectual property rights and cash, as well as commercial policy

measures, fishery conservation and management measures, and restrictive measures

adopted on the basis of Article 215 of the Treaty on the Functioning of the European Union

(TFEU). Divergences in national lists of prohibitions and restrictions create significant

difficulties for importing into multiple Member States. In order to facilitate trade and the

functioning of customs, it is important that the Union works to gradually harmonise

national lists of prohibitions and restrictions. Furthermore, it is important to adopt

harmonised definitions of the legal terms used where prohibitions and restrictions are

provided for in order to avoid diverging interpretations by Member States.

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(11) In order to increase legal clarity, certain rules regarding customs decisions should be

amended. First, it is appropriate to clarify that the competent customs authority for taking a

customs decision is the competent customs authority for the place where the applicant is

established, because establishment is the main principle according to which certain

economic operators, under certain conditions and in a pre-determined time-frame, subject

to review, can benefit from the simplifications introduced by this Regulation and pay

customs duties where they are established. Second, the 30-day time limit by which an

applicant is to provide additional information to customs authorities if they consider that

the application for a customs decision does not contain all the information required should

also be introduced for the sake of completeness and legal clarity.

(12) The consequence of failure by a customs authority to take a decision on an application

within the established time limits should be clarified. The principle that in such cases the

application is deemed to be the subject of a negative decision and that the applicant may

lodge an appeal, in accordance with the general rules on customs decisions, should also be

established.

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(13) As highlighted by the Court of Auditors in its Special Report No 4/2021 entitled ‘Customs

controls: insufficient harmonisation hampers EU financial interests’ and in the evaluation

of the implementation of Regulation (EU) No 952/2013, it is also desirable to address the

lack of uniform monitoring of the fulfilment of the criteria and the compliance with the

obligations set out in customs decisions by reinforcing the relevant provisions. On one

side, the holders of customs decisions should not only comply with obligations set out in

the relevant decision but also monitor on a continuous basis their compliance and provide

for an internal organisation through which such self-monitoring activities can prevent,

mitigate or remedy any possible errors in their customs processes. On the other side,

customs authorities should regularly monitor the implementation of customs decisions by

the holders of such decisions, in particular where those holders are established in the

customs territory of the Union for less than three years and are therefore potentially more

likely to cause risks, in order to ensure that the holder complies with the obligations

established by that decision. Where customs authorities become aware that a holder of a

customs decision no longer fulfils the criteria or complies with the obligations set out in

that decision, they should take appropriate actions without undue delay, in accordance with

the applicable rules. This is particularly relevant when those persons benefit from a

specific status, such as that of authorised economic operator or Trust and Check trader, and

therefore enjoy certain facilitations in customs processes. In addition, in order to strengthen

risk management at Union level, customs authorities should notify the EU Customs

Authority of all customs decisions taken further to an application and inform it about the

monitoring activities, so that that information can be taken into account for risk

management purposes.

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(14) In addition to the decisions relating to binding tariff information (‘BTI decisions’) and

decisions relating to binding origin information (‘BOI decisions’) adopted by customs

authorities upon application and subject to certain conditions, decisions relating to binding

valuation information (‘BVI decisions’) have been introduced in customs legislation

through Commission Delegated Regulation (EU) 2024/10728. In the interest of the users of

customs legislation, it is appropriate to lay down in the same legal act the rules regarding

those three types of decisions relating to binding information.

8 Commission Delegated Regulation (EU) 2024/1072 of 25 January 2024 amending

Delegated Regulation (EU) 2015/2446 as regards decisions relating to binding information

in the field of customs valuation and decisions relating to binding origin information

(OJ L 2024/1072, 15.4.2024, ELI: http://data.europa.eu/eli/reg_del/2024/1072/oj).

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(15) The rights and obligations of the persons responsible for goods entering into and exiting

from the customs territory of the Union should be more clearly defined. Persons having

regular customs operations should continue to be registered with the customs authorities

responsible for the place where they are established. A single registration should be valid

for the whole customs union but should be kept up to date. Economic operators should

therefore have the obligation to inform the customs authorities about any change in their

registration data. The persons responsible for goods entering into and exiting from the

customs territory of the Union should ensure that the goods comply with the applicable

law, including rules protecting the safety and security of residents, as well as legislation

aimed at preventing risks to human, animal or plant health and life, the environment or

consumers, such as Regulation (EU) 2023/988 of the European Parliament and of the

Council9 concerning general product safety, Directive (EU) 2024/2853 of the European

Parliament and of the Council10 concerning product liability and Regulation

(EU) 2019/1020 of the European Parliament and of the Council11 concerning market

surveillance and compliance of products. The obligations of the importer should also be

laid down, in particular the obligation to be established in the customs territory of the

Union and the exceptions to that obligation. Those obligations should follow the existing

rules for the declarant to be established in the Union. Similarly, the obligations of the

exporter should be laid down.

9 Regulation (EU) 2023/988 of the European Parliament and of the Council of 10 May 2023

on general product safety, amending Regulation (EU) No 1025/2012 of the European

Parliament and of the Council and Directive (EU) 2020/1828 of the European Parliament

and the Council, and repealing Directive 2001/95/EC of the European Parliament and of the

Council and Council Directive 87/357/EEC (OJ L 135, 23.5.2023, p. 1,

ELI: http://data.europa.eu/eli/reg/2023/988/oj). 10 Directive (EU) 2024/2853 of the European Parliament and of the Council

of 23 October 2024 on liability for defective products and repealing Council Directive

85/374/EEC (OJ L, 2024/2853, 18.11.2024, ELI: http://data.europa.eu/eli/dir/2024/2853/oj). 11 Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019

on market surveillance and compliance of products and amending Directive 2004/42/EC and

Regulations (EC) No 765/2008 and (EU) No 305/2011 (OJ L 169, 25.6.2019, p. 1,

ELI: http://data.europa.eu/eli/reg/2019/1020/oj).

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(16) Where the person supplying goods in distance sales or facilitating distance sales of goods

indicates that he or she is acting as the importer, that person should ensure that the goods

comply with the customs legislation and other legislation applied by the customs

authorities for placing products on the internal market of the Union.

(17) Economic operators meeting certain criteria and conditions to be considered compliant and

trustworthy traders by customs authorities can be granted the status of authorised economic

operator and thereby benefit from facilitations in customs processes. Although it ensures

that the traders dealing with most of Union trade are trustworthy, the authorised economic

operator scheme suffers from certain weaknesses highlighted in the evaluation of

Regulation (EU) No 952/2013 and in the findings of the Court of Auditors. To deal with

those concerns, in particular about divergent national practices and about challenges

regarding monitoring the compliance of authorised economic operators, the relevant rules

should be amended to introduce an obligation on the customs authorities to monitor that

compliance at least every three years.

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(18) Changes in the customs processes and in the way customs authorities operate necessitate a

new partnership between customs authorities and economic operators, namely the Trust

and Check traders scheme. The criteria and conditions for becoming a Trust and Check

trader should build on the criteria for the status of authorised economic operator but should

also ensure that the trader is considered transparent for the customs authorities. It is

therefore appropriate to require Trust and Check traders to grant the customs authorities

access to their electronic systems keeping record of their compliance and the movement of

their goods, provided that such access is proportionate and strictly necessary. Such

transparency should be accompanied by certain benefits, which can include the possibility

to release the goods on behalf of customs authorities without the necessity for their active

intervention, except where a pre-release approval is required by other legislation applied

by the customs authorities, and to defer the payment of the customs debt. The Trust and

Check trader status should not be given to persons who committed repeated or serious

infringements of other legislation applied by the customs authorities.

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(19) To ensure the integrity of the customs union and consistent application of the Trust and

Check trader status by the customs authorities of the Member States, it is necessary to

establish a mechanism allowing the EU Customs Authority and the Commission to

intervene in cases where there are indications of non-compliance by a trader having Trust

and Check trader status. Such a mechanism should enable the EU Customs Authority, in

cooperation with the competent customs authorities, to verify compliance with the

requirements of Trust and Check trader status, particularly when a Member State other

than the one where the trader is established has reasonable doubts about the trader’s

compliance. That mechanism is essential to prevent unlawful application of the Trust and

Check trader status and prevent backdoor entry into the customs territory of the Union. To

prevent disparities in enforcement, where the Member State of establishment fails to act in

a timely or appropriate manner, the Commission should be empowered to intervene via

implementing act requiring that Member State to suspend or revoke the Trust and Check

trader status.

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(20) The option to operate a customs warehouse for distance sales should, in combination with

other provisions on distance sales and simplifications, incentivise the use of bulk quantities

rather than parcels, making the flow of individual parcels more manageable for customs

authorities. A customs warehouse for distance sales should provide for releasing goods for

free circulation at the moment of sale and outbound of the warehouse, meaning that at the

moment of placing goods in the warehouse the goods need to meet the conditions that

would be applicable to them if they were placed on the Union market at that moment.

Customs authorities should be able to check whether the goods brought in bulk quantities

comply with Union market rules at the moment of entry into the customs warehouse. Such

customs warehouse for distance sales should only be available for economic operators that

meet the trustworthiness criteria of Trust and Check trader status, to avoid misuse by

non-trustworthy economic operators.

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(21) Changes in the customs processes also necessitate clarification of the role of customs

representatives. Both direct and indirect representation should continue to be possible, but

it should be clarified that the indirect representative of an importer or an exporter assumes

all the obligations of that importer or exporter, meaning not only the obligation to pay or

guarantee the customs debt but also compliance with other legislation applied by the

customs authorities. For that reason, customs representatives need to be resident in the

customs territory of the Union, where they represent importers or exporters, to ensure

proper accountability for financial and non-financial aspects of the importers’ and

exporters’ obligations. The use of an indirect customs representative established in the

Union is therefore an available and proportionate alternative for importers and exporters

who do not have a commercial presence in the Union. Moreover, customs representatives

established in third countries should be able to continue providing their services in the

Union where they represent persons who are not required to be established within the

customs territory of the Union.

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(22) Micro, small and medium‑sized enterprises, as defined in Commission

Recommendation 2003/361/EC12, play a vital role in the Union’s external trade but often

face proportionately higher administrative and compliance burdens in fulfilling customs

requirements. It is therefore important to take account of their specific situation and

support measures that facilitate their compliance, including through simplified procedures,

clear guidance and accessible customs representation. Guidelines should be adopted with a

view to supporting micro, small and medium-sized enterprises, recognising the unique

challenges such enterprises face, while maintaining the integrity and security of external

trade processes when applying the status of authorised economic operator and Trust and

Check trader. Continuous efforts should be made to simplify and make more accessible the

procedures for micro, small and medium-sized enterprises, ensuring their vital role in the

Union’s external trade is facilitated and promoted.

12 Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of

micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36,

ELI: http://data.europa.eu/eli/reco/2003/361/oj).

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(23) In order to ensure a uniform level of digitalisation and to create a level playing field for

economic operators in all Member States as well as contributing to the smooth functioning

of the internal market, an EU Customs Data Hub should be established as a set of

centralised, secure and cyber-resilient electronic services and systems for customs

purposes. The EU Customs Data Hub should allow for the implementation of the customs

legislation, such as: customs formalities; customs controls; calculation and notification of

the customs debt, Union handling fee, excise duty and VAT; guarantee management; and

customs surveillance of goods. The EU Customs Data Hub should also contribute to the

implementation of other legislation applied by the customs authorities. It should ensure the

quality, integrity, traceability and non-repudiation of data processed therein, so that neither

sender nor recipient can later dispute the existence of the exchange of data. Data

processing in the EU Customs Data Hub should comply with the relevant rules for

cybersecurity and the processing of personal data. The Commission and the EU Customs

Authority in cooperation with the Member States should jointly design the EU Customs

Data Hub. The Commission should also be given the task of developing, operating and

maintaining the EU Customs Data Hub and should be able to entrust that task to the EU

Customs Authority.

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(24) Having regard to the role of the EU Customs Data Hub in ensuring the integrity and

security of data treated in the Union for customs purposes, which constitutes a public

interest and can be considered a fundamental interest of society, it is necessary to protect

the data managed in the EU Customs Data Hub, including personal data and other sensitive

data relating to the flow of goods and the implementation of Union and national law, from

unauthorised access and any other threat to the integrity and security of such data. It is

therefore necessary that the infrastructure and services through which the EU Customs

Data Hub operates be made subject to certain conditions to ensure Union sovereignty in

that respect. Respect of those conditions should be demonstrated through evidence and, in

the case of critical services, it is important that that evidence be complemented by security

screening of natural and legal persons, as provided for under Union or national law.

Furthermore, the EU Customs Data Hub should be designed as far as possible to avoid

vendor lock-in situations.

(25) In order to ensure the reliability, interoperability and long-term sustainability of the EU

Customs Data Hub, it is important that its development and maintenance adhere to

internationally recognised standards and best practices in software engineering, system

testing, piloting and acceptance procedures. That includes comprehensive functional and

non-functional testing, structured pilot phases involving representative stakeholders, and

clearly defined acceptance criteria to validate performance, compliance and security. Those

measures are meant to ensure that the system can support harmonised customs formalities

across the Union and meets the operational requirements of Member States and economic

operators alike.

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(26) Activities implementing the EU Customs Data Hub should include measures to ensure its

uninterrupted availability and operation, even in the event of a serious crisis. Business

continuity measures should include, in particular, redundancy, failover mechanisms and

data-recovery protocols, as well as procedures to follow in the event of unavailability or

failure of the EU Customs Data Hub. Where the EU Customs Data Hub relies on physical

infrastructure, redundant solutions in geographically dispersed sites should be considered

to ensure business continuity in the event of failure of one site.

(27) The EU Customs Data Hub aims to replace the existing electronic systems developed by

the Member States and the Commission pursuant to Article 16(1) of Regulation

(EU) No 952/2013, some of which are being progressively phased out in the course of the

transition. Those existing national electronic systems will not be revived in the event that

the EU Customs Data Hub functionalities are not available within the set deadlines.

Therefore, a temporary solution should be provided for such a case. In line with recent

case-law of the Court of Justice of the European Union13, it is appropriate to clarify that the

automated exchange of information between economic operators, customs authorities and

other stakeholders through and by the EU Customs Data Hub does not exclude the

responsibility of those authorities or of those economic operators in relation to the customs

processes concerned. Even where the involvement of a customs authority in the adoption

of a measure is limited to electronic communication via the EU Customs Data Hub, it

should be considered that the measure in question is adopted by that authority, as if the EU

Customs data Hub acted on its behalf.

13 Order of the General Court of 7 February 2023, Euranimi v Commission, T‑81/22,

ECLI:EU:T:2023:57.

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(28) The EU Customs Data Hub should enable the exchange of data with other systems,

platforms or environments for the purpose of increasing the quality of data used by

customs in fulfilling their tasks, as well as for sharing relevant customs data with other

authorities, in order to increase the effectiveness of controls in the internal market. In line

with the approach set out in Regulation (EU) 2024/903 of the European Parliament and of

the Council14 and the Commission Communication of 23 March 2017 entitled ‘European

Interoperability Framework – Implementation Strategy’, the EU Customs Data Hub should

foster cross-border and cross-sector interoperability in Europe. It should exploit the

potential of existing sources of risk information available at Union level, such as the rapid

alert systems for food and feed (RASFF) and for non-food products (Safety Gate), the

Information and Communication System for Market Surveillance (ICSMS) and the IP

Enforcement Portal. It should underpin the development of strategic and operational

cooperation, including information exchange and interoperability, between customs and

other authorities, bodies and services, within their respective competences. Moreover, the

EU Customs Data Hub should provide a wide range of advanced data analytics, also

including through the use of artificial intelligence. That data analysis should facilitate risk

analysis, economic analysis and predictive analysis to anticipate possible risks related to

consignments coming into, or moving from, the Union.

14 Regulation (EU) 2024/903 of the European Parliament and of the Council of 13 March 2024

laying down measures for a high level of public sector interoperability across the Union

(Interoperable Europe Act) (OJ L, 2024/903, 22.3.2024,

ELI: http://data.europa.eu/eli/reg/2024/903/oj).

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(29) To ensure better supervision of trade flows and a streamlined method of collaboration with

competent authorities other than customs authorities, the EU Customs Data Hub should be

capable of making use of the framework for collaboration under the EU Single Window

Environment for Customs and, where that framework cannot be used, offer those other

competent authorities a specific service through which they can obtain the relevant data,

provide information to and share information with the customs authorities, and make sure

that the sectorial requirements are complied with. That specific service would be necessary

where the other competent authorities do not have an electronic system that could be

federated with the EU Customs Data Hub.

(30) In order to test the functionalities of the EU Customs Data Hub before its entry into

operation for all economic operators regardless of their status or the customs process

concerned, it is appropriate to allow the Commission to decide to establish a pilot phase,

on a voluntary basis. Such a pilot exercise would test the implementation of certain

processes and functions on a voluntary basis without legal obligation. For the sake of

transparency and the provision of information to interested stakeholders, it is important

that the Commission make public the planning, organisation and duration of that pilot

phase and the functionalities that are to be applied and tested.

(31) Authorities, businesses, consumers and residents should be able to report goods to be

imported into or exported from the Union that are not in compliance with relevant Union

legislation applied by the customs authorities. The information reported on those goods

should be available in the EU Customs Data Hub and it should be possible to use it for risk

management purposes.

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EN

(32) Alongside the EU Customs Data Hub, it should remain possible for Member States to

develop their own applications to use data from the EU Customs Data Hub. Member States

are to ensure that their applications comply with Directive (EU) 2022/2555 of the

European Parliament and of the Council15, in particular in regard to cybersecurity

risk-management measures. To decrease the time to market, Member States should be able

to entrust the EU Customs Authority with the finances and the mandate to develop such

applications. In such cases, the EU Customs Authority should develop the applications for

the benefit of all Member States. That could be done by creating non-vendor lock-in

open-source code applications following the Sharing and Reuse Framework for IT

Solutions.

(33) The EU Customs Data Hub should enable the flow of data. Users should be able to

transmit and process in the EU Customs Data Hub all relevant data required to fulfil their

obligations under the customs legislation. That data should be processed at Union level and

be enriched with Union-wide risk analysis. The resulting data should be made available to

Member States’ customs authorities, which then process the data to fulfil their obligations.

Finally, the outcome of the controls performed following the processing of data from the

EU Customs Data Hub should be reported back to that Data Hub. It is important that the

EU Customs Data Hub enable processing of the data available therein with minimum

delay.

15 Directive (EU) 2022/2555 of the European Parliament and of the Council of

14 December 2022 on measures for a high common level of cybersecurity across the Union,

amending Regulation (EU) No 910/2014 and Directive (EU) 2018/1972, and repealing

Directive (EU) 2016/1148 (NIS 2 Directive) (OJ L 333, 27.12.2022, p. 80,

ELI: http://data.europa.eu/eli/dir/2022/2555/oj).

8190/2/26 REV 2 26

EN

(34) The data submitted to the EU Customs Data Hub are to a large extent non-personal data

submitted by economic operators about the goods they are trading. Nevertheless, those data

could also include personal data, in particular the names of individuals acting for an

economic operator or an authority. To ensure that personal data and commercial

information are equally protected, specific access rules, rules for confidentiality and

conditions for the use of the EU Customs Data Hub should be established. In particular, it

should be established which entities are able to access or process data available in the EU

Customs Data Hub, in addition to the persons concerned, the Commission, the customs

authorities and the EU Customs Authority, balancing the needs of those entities with the

need to ensure that the personal and confidential data collected for customs purposes are

used for additional purposes only to the minimum extent necessary.

(35) Member States should have the possibility to designate, in consultation with the

Commission, specific data the disclosure of which would harm the essential interests of

their security, to be technically tagged within the EU Customs Data Hub in such a way that

any further processing of such data is limited to the competent authorities of the

Member State concerned, unless those authorities expressly authorise further processing.

The person who transmits the data to the EU Customs Data Hub should clearly set the

processing limitations of such data that can be linked to the specific supply chains or the

data categories. In order to use that possibility, the Member State concerned should inform

the Commission about the specific essential interests of security that are at stake and

explain why it considers that those interests could not be sufficiently protected under the

general framework of provisions regarding data processing within the EU Customs Data

Hub.

8190/2/26 REV 2 27

EN

(36) Subject to compliance with the data protection rules, especially rules on sensitive customs

data and commercially sensitive data, aggregate non-confidential, non-personal and

non-commercially sensitive customs data could be made available to third parties for

specific purposes upon duly justified request.

(37) To ensure that the European Anti-Fraud Office (OLAF) can exercise its investigation

powers in relation to fraudulent activities that are affecting the interests of the Union, it is

appropriate that it have access to data from the EU Customs Data Hub that is very similar

to the access by the Commission. OLAF should therefore be entitled to process that data in

accordance with the conditions relating to data protection set out in the relevant Union

legislation, including Regulation (EU, Euratom) No 883/2013 of the European Parliament

and of the Council16 and Council Regulation (EC) No 515/9717.

(38) Likewise, the European Public Prosecutor’s Office (EPPO) should be able, upon request,

to obtain data available in the EU Customs Data Hub in order to ensure that it can conduct

its investigations on customs-related matters.

16 Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council

of 11 September 2013 concerning investigations conducted by the European Anti-Fraud

Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament

and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013,

p. 1, ELI: http://data.europa.eu/eli/reg/2013/883/oj). 17 Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the

administrative authorities of the Member States and cooperation between the latter and the

Commission to ensure the correct application of the law on customs and agricultural matters

(OJ L 82, 22.3.1997, p. 1, ELI: http://data.europa.eu/eli/reg/1997/515/oj).

8190/2/26 REV 2 28

EN

(39) The European Union Agency for Law Enforcement Cooperation (Europol) should be able,

upon request, to obtain data available in the EU Customs Data Hub to perform its tasks as

specified in Regulation (EU) 2016/794 of the European Parliament and of the Council18.

The European Border and Coast Guard Agency (Frontex) should be able, upon request, to

obtain non-personal data available in the EU Customs Data Hub.

(40) To preserve the functions that are performed in Member States’ national IT systems, the

tax authorities of the Member States should have the possibility to process data directly

within the EU Customs Data Hub. As such, the authorities responsible for food safety in

accordance with Regulation (EU) 2017/625 of the European Parliament and of the

Council19 and the authorities responsible for market surveillance in accordance with

Regulation (EU) 2019/1020 should be provided with the right services and tools in the EU

Customs Data Hub so that they can use the relevant customs data to contribute to enforcing

the relevant Union legislation and for cooperating with customs authorities to minimise the

risk that non-compliant products enter the Union.

18 Regulation (EU) 2016/794 of the European Parliament and of the Council of 11 May 2016

on the European Union Agency for Law Enforcement Cooperation (Europol) and replacing

and repealing Council Decisions 2009/371/JHA, 2009/934/JHA, 2009/935/JHA,

2009/936/JHA and 2009/968/JHA (OJ L 135, 24.5.2016, p. 53,

ELI: http://data.europa.eu/eli/reg/2016/794/oj). 19 Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017

on official controls and other official activities performed to ensure the application of food

and feed law, rules on animal health and welfare, plant health and plant protection products,

amending Regulations (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009,

(EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and

(EU) 2016/2031 of the European Parliament and of the Council, Council Regulations

(EC) No 1/2005 and (EC) No 1099/2009 and Council Directives 98/58/EC, 1999/74/EC,

2007/43/EC, 2008/119/EC and 2008/120/EC, and repealing Regulations (EC) No 854/2004

and (EC) No 882/2004 of the European Parliament and of the Council, Council Directives

89/608/EEC, 89/662/EEC, 90/425/EEC, 91/496/EEC, 96/23/EC, 96/93/EC and 97/78/EC

and Council Decision 92/438/EEC (Official Controls Regulation) (OJ L 95, 7.4.2017, p. 1,

ELI: http://data.europa.eu/eli/reg/2017/625/oj).

8190/2/26 REV 2 29

EN

(41) Pursuant to Article 24 of Council Regulation (EU) 2017/193920, the EU Customs Authority

and the competent customs authorities are to report to the EPPO without undue delay any

criminal conduct in respect of which the EPPO could exercise its competence in

accordance with Article 22 and Article 25(2) and (3) of that Regulation. The EU Customs

Authority and competent customs authorities should refrain from taking measures which

could jeopardise the confidentiality of any criminal investigation into the same facts

undertaken by the competent national judicial or law enforcement authority or by

the EPPO.

(42) The rules and provisions regarding access to the EU Customs Data Hub and exchange of

information should not affect the Customs Information System (CIS) established by

Regulation (EC) No 515/97 and reporting obligations in the context of situational

awareness under Regulation (EU) 2019/1896 of the European Parliament and of

the Council21.

(43) The Commission should establish implementing rules laying down modalities for the

access of the authorities concerned to the EU Customs Data Hub, after assessing the

existing safeguards that each authority or category of authorities has in place for ensuring

the correct treatment of personal and commercially sensitive data.

20 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced

cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’)

(OJ L 283, 31.10.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1939/oj). 21 Regulation (EU) 2019/1896 of the European Parliament and of the Council

of 13 November 2019 on the European Border and Coast Guard and repealing Regulations

(EU) No 1052/2013 and (EU) 2016/1624 (OJ L 295, 14.11.2019, p. 1,

ELI: http://data.europa.eu/eli/reg/2019/1896/oj).

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EN

(44) It is appropriate that the EU Customs Data Hub store personal data for a maximum period

of 10 years. That period is justified in light of the possibility for customs authorities to

notify the customs debt up to 10 years after having received the necessary information

about a consignment, as well as to ensure that the Commission, the EU Customs Authority,

OLAF, the EPPO, customs authorities and other competent authorities can cross-check the

information in the EU Customs Data Hub against the information stored in and exchanged

with other systems. Moreover, that period should be aligned with the storage period

required by other legislation applied by the customs authorities, where such legislation is

relevant for customs controls. It is also appropriate that, whenever personal data is required

for the purposes of judicial and administrative proceedings, of investigations and during

post-clearance controls, the retention period be suspended to avoid personal data being

erased and therefore not able to be used for those purposes.

(45) The protection of personal and other data in the EU Customs Data Hub should also include

rules on the restriction of rights of data subjects. It is therefore appropriate that the customs

authorities, the Commission or the EU Customs Authority be able to restrict the right of

data subjects where necessary to ensure that enforcement activities, risk analysis and

customs controls are not jeopardised. Moreover, such restrictions could also be applied

where necessary for the purpose of protecting judicial or administrative proceedings

following enforcement activities. Such restrictions should be duly justified against the

activities and prerogatives of the customs authorities, the Commission or the EU Customs

Authority and limited to the time necessary to preserve those prerogatives.

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EN

(46) Any processing of personal data under this Regulation should be carried out in compliance

with Regulation (EU) 2016/679 of the European Parliament and of the Council22,

Regulation (EU) 2018/1725 of the European Parliament and of the Council23 or Directive

(EU) 2016/680 of the European Parliament and of the Council24, within their respective

scope of application. Any authority or body other than the customs authorities, the

Commission and the EU Customs Authority that processes personal data in the EU

Customs Data Hub is to be regarded as a controller in accordance with the applicable rules.

22 Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016

on the protection of natural persons with regard to the processing of personal data and on the

free movement of such data, and repealing Directive 95/46/EC (General Data Protection

Regulation) (OJ L 119, 4.5.2016, p. 1, ELI: http://data.europa.eu/eli/reg/2016/679/oj). 23 Regulation (EU) 2018/1725 of the European Parliament and of the Council

of 23 October 2018 on the protection of natural persons with regard to the processing of

personal data by the Union institutions, bodies, offices and agencies and on the free

movement of such data, and repealing Regulation (EC) No 45/2001 and Decision

No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39,

ELI: http://data.europa.eu/eli/reg/2018/1725/oj). 24 Directive (EU) 2016/680 of the European Parliament and of the Council of 27 April 2016 on

the protection of natural persons with regard to the processing of personal data by competent

authorities for the purposes of the prevention, investigation, detection or prosecution of

criminal offences or the execution of criminal penalties, and on the free movement of such

data, and repealing Council Framework Decision 2008/977/JHA (OJ L 119, 4.5.2016, p. 89,

ELI: http://data.europa.eu/eli/dir/2016/680/oj).

8190/2/26 REV 2 32

EN

(47) In order to ensure the interoperability and exchange of data with certain other Union

non-customs systems and in respect of the customs formalities referred to in Regulation

(EU) 2022/2399 of the European Parliament and of the Council25, the EU Customs Data

Hub should integrate the European Union Customs Single Window Certificates Exchange

System (EU CWS-CERTEX) established by Regulation (EU) 2022/2399. Until the EU

Customs Data Hub fully integrates the EU CWS-CERTEX, the EU Customs Data Hub

should perform the business and technical transformation of data to enable the exchange of

data through the EU CWS-CERTEX.

(48) Data requirements should be defined in order to provide common guidance to economic

operators regarding the data they need in order to fulfil their purposes, related in particular

to the implementation of the customs legislation. The EU Customs Data Hub will be a

unique point of entry for such data, and therefore the rules for formatting and coding such

data should be laid down in the technical specifications for the EU Customs Data Hub,

which are a more flexible instrument than legal rules. However, a harmonised customs data

model with semantic data requirements is necessary.

25 Regulation (EU) 2022/2399 of the European Parliament and of the Council

of 23 November 2022 establishing the European Union Single Window Environment for

Customs and amending Regulation (EU) No 952/2013 (OJ L 317, 9.12.2022, p. 1,

ELI: http://data.europa.eu/eli/reg/2022/2399/oj).

8190/2/26 REV 2 33

EN

(49) A Union-level customs risk management layer is fundamental for ensuring a harmonised

application of customs controls in the Member States. There is currently a common risk

management framework comprising the possibility of identifying common priority control

areas and common risk criteria and standards in the financial risk arena for carrying out

customs controls, but it has significant shortcomings. In order to address the lack of

harmonised application of customs controls and of harmonised risk management, which

harms the financial and non-financial interests of the Union and of the Member States, it is

appropriate to revise the rules on risk management to establish a more solid risk

management approach addressing both financial and non-financial risks. That includes

tackling the structural challenges on the risk management of financial risks identified by

the Court of Auditors. In particular, it is appropriate to describe which activities are

comprised in customs risk management, in a cyclical approach. It is also important to

identify the roles and responsibilities of the Commission, the EU Customs Authority and

the customs authorities of the Member States. It is also essential to empower the

Commission to establish common priority control areas and common risk criteria and

standards, and to identify specific areas in the domain of other legislation applied by the

customs authorities that deserve priority for common risk management and controls,

without compromising security.

8190/2/26 REV 2 34

EN

(50) It is therefore appropriate to introduce Union-level risk management activities and

provisions to ensure the collection at Union level of comprehensive data relevant for risk

management, including results and evaluation of all controls. Common risk analysis and

the issue of corresponding Union control recommendations to customs authorities should

be provided for. In line with the principle of ‘comply or explain’, those control

recommendations should be followed, or compelling reasons provided for not following

them. The possibility to issue an instruction that goods destined for the Union are not to be

loaded or transported should also be provided for. The analysis of Union-level risks and

threats should be based on continuously updated Union-level data and should identify the

measures and controls to be performed at the border crossing points of entry and exit of the

Union territory.

(51) In the context of cooperation with law enforcement and security authorities in particular,

Union-level risk management should, where possible, contribute to and benefit from

strategic analyses and threat assessments conducted at Union level, including those carried

out by Europol and Frontex to contribute to the efficient and effective prevention of, and

the fight against, crime. Infringement of customs legislation and other legislation applied

by the customs authorities should have an impact on the risk profile of importers, including

importers for distance sales, or exporters.

8190/2/26 REV 2 35

EN

(52) The process of placing goods in a customs procedure needs to be revisited to reflect the

new roles and responsibilities of the persons involved in that procedure. Therefore,

responsibility for providing the information to the customs authorities is to be assumed by

the person responsible for the goods, namely the importer, the exporter or the holder of the

transit procedure, rather than the declarant. The person responsible should provide or make

available the data to customs as soon as that data are available and in any case before the

release of the goods for a customs procedure, in order to allow the customs authorities to

carry out a risk analysis and to take appropriate measures.

(53) However, in the case of e-commerce, and taking into account the higher volume of

transactions by e-commerce, it is appropriate that persons making use of the special

scheme laid down in Title XII, Chapter 6, Section 4, of Directive 2006/112/EC (‘Import

One-Stop Shop scheme’ or ‘IOSS scheme’) should provide data on their sales of goods to

be imported at the latest on the day after the acceptance of the payment.

(54) In duly justified circumstances, the customs authorities should be able to authorise Trust

and Check traders to complete the data on their released goods at a later stage, as those

traders continuously share data on their transactions with customs and can be considered

reliable. Such circumstances could be linked to the supporting documents or to the

impossibility of determining the final customs value of the goods at the moment of release.

8190/2/26 REV 2 36

EN

(55) To simplify the customs process for the entry of goods into the customs territory of the

Union, while ensuring that there is a single person responsible for those goods, different

actors in the supply chain should provide their part of the relevant information on the

goods concerned and link it to a specific consignment. Goods should enter into the customs

territory of the Union only if there is an importer or an indirect representative acting on

behalf of the importer established in the Union that takes the responsibility for those goods.

The importer or the indirect representative acting on behalf of the importer should provide

information on the goods to customs and the customs procedure to which they should be

placed, and should do so at the earliest possible stage, if possible before the goods

physically arrive. A service provider or customs agent should be able to provide

information in the importer’s name and on its behalf, but the importer should remain

responsible for ensuring compliance of the goods with the financial and non-financial

risks. The carriers effectively bringing the goods should also provide some information on

the goods before loading or arrival (‘advance cargo information’) and should link their

information to the importer’s information where it has been previously submitted, without

necessarily having access to all the data that the importer has provided. In addition, to cater

for the more complex supply chains and transport networks, it should be possible to require

certain other persons to complete the information on the goods to be brought into the

customs territory of the Union. The importer, the carrier or any other person submitting

information to customs should be obliged to amend it where they know that the

information is no longer correct but before the customs authorities have detected

irregularities that they intend to control.

8190/2/26 REV 2 37

EN

(56) Non-Union goods that are brought into the customs territory of the Union should be

considered to be in temporary storage from the moment the carrier notifies their arrival

until their placement under a customs procedure, unless they are already placed in transit.

To ensure appropriate customs supervision, that situation should be limited in time and not

last more than 90 days, except in exceptional cases.

(57) It is necessary to maintain the rules that determine whether goods are Union or non-Union

goods and whether the status of Union goods can be presumed or needs to be proven,

particularly where the goods temporarily leave the customs territory of the Union.

8190/2/26 REV 2 38

EN

(58) Once the customs authorities have the information necessary for the relevant procedure,

based on risk analysis, they should decide whether to perform further controls on the

goods, to release them, to refuse or suspend their release or to let time pass with the result

that the goods are considered released. The customs authorities should take such decision

in cooperation with other competent authorities, where necessary. Accordingly, the

customs authorities should refuse the release of the goods where they have evidence that

the goods do not comply with applicable legal requirements. The determination of repeated

systematic infringement in relation to distance sales by an economic operator should

constitute such evidence for a period of at least six months for all goods notified for arrival

for the release for free circulation by that economic operator. Where the customs

authorities need to consult other competent authorities to determine whether or not the

goods comply with applicable legal requirements, they should suspend the release of those

goods at least until that consultation takes place. In such cases, the customs authorities’

subsequent decision on the goods should depend on the other competent authorities’ reply.

To avoid blocking both traders and authorities in cases for which reaching a conclusion on

compliance requires some time, the customs authorities should have the possibility to

release the goods on the condition that the trader continues informing them about the

location of the goods.

8190/2/26 REV 2 39

EN

(59) In order to provide legal certainty to the traders that have provided the information on time

without obliging the customs authorities to react to every consignment, goods that have not

been selected for a control after a reasonable period should be considered released. The

Commission should be entitled to define that period in delegated acts, adapting it, where

necessary, to the type of traffic or type of border crossing point in question.

(60) As Trust and Check traders are considered reliable and provide customs in as close to real

time as technically possible with data on the movement of the goods and on compliance

and with full access to their systems, records and operations, such traders should be able to

release their goods under the supervision of the customs authorities without waiting for

their intervention. Accordingly, Trust and Check traders should be able to release goods on

behalf of the customs authorities upon receipt of those goods at the place of business of the

importer, owner or consignee or upon dispatch from the place of business of the exporter,

owner or consignor. As Trust and Check traders are supposed to operate in a transparent

way, each arrival and delivery of goods should be properly recorded in the EU Customs

Data Hub. Trust and Check traders should be obliged to inform the customs authorities

where a problem arises so that those authorities can take a final decision on the release of

the goods. Where the internal control systems of Trust and Check traders are robust

enough, the customs authorities should be able, in cooperation with other competent

authorities, to authorise those traders to perform certain checks on their own. However, the

customs authorities should retain the possibility to control the goods at any time.

8190/2/26 REV 2 40

EN

(61) It is appropriate to provide measures to regulate the transition from a system based on

customs declarations to a system based on the provision or making available of

information to the EU Customs Data Hub. Economic operators should have the possibility

to lodge customs declarations to declare their intention to place goods under customs

procedure during the transition period. However, as soon as the capabilities of the EU

Customs Data Hub are available, economic operators should also be given the possibility

to provide or make available information to the customs authorities through the EU

Customs Data Hub, and the customs authorities should no longer authorise any economic

operator to apply for simplifications in relation to the customs declaration. At the end of

the transition period, all authorisations should cease to be valid, as customs declarations

will no longer exist. In relation to distance sales of goods, the transition period for lodging

customs declarations should be limited until the capabilities of the EU Customs Data Hub

to process the relevant data for distance sales are available.

(62) The precise identification of the person acting as ‘importer’ depends on the stage and the

nature of the customs process in question. There should be only one importer at a time.

8190/2/26 REV 2 41

EN

(63) In the case of distance sales, it is considered that the person supplying goods in distance

sales or facilitating distance sales of goods is the person that determines that goods from a

third country are to be brought into the customs territory of the Union because they

determine the chain of supply and are responsible for the risk for loss, damage or delay up

to the delivery of the goods to the consumer. Therefore, for distance sales, in order for

goods to be released for free circulation, the importer will be either the person supplying

goods in distance sales or the person facilitating distance sales of goods, depending on the

arrangements made, and the importer determined in that way should be indicated as such.

(64) The person supplying goods in distance sales or facilitating distance sales of goods to be

imported from third countries into the customs territory of the Union who is the importer

should be responsible for providing the required information on distance sales to the

customs authorities before the release of the goods. The person so identified should fulfil

the obligations of an importer.

(65) Where a person supplying goods in distance sales or facilitating distance sales of goods to

be imported from third countries into the customs territory of the Union is not established

in the customs territory of the Union, it should be possible to place the goods under a

customs procedure where an indirect representative having the status of authorised

economic operator places the goods in its own name and on behalf of the importer for

distance sales and assumes the obligations of the importer for distance sales in that regard.

(66) The provisions of this Regulation, including those relating to the importer for distance

sales, do not amount, either de jure or de facto, to a general monitoring obligation for

providers of intermediary services.

8190/2/26 REV 2 42

EN

(67) Article 29 TFEU requires that products coming from third countries are to be considered in

free circulation if the import formalities have been complied with and customs duties or

charges having equivalent effect have been levied. However, the release for free circulation

should not be understood as a proof of compliance with customs legislation and other

legislation applied by the customs authorities.

(68) The process of taking goods outside the customs territory of the Union should be

streamlined and simplified, in line with the entry process. Therefore, it is appropriate to

require that there be a person established in the Union who is responsible for the goods,

namely the exporter. The exporter should provide or make available to customs the

relevant information prior to taking the goods out of the Union, indicating whether the

goods are Union or non-Union goods to be exported, and adapting the information as

necessary.

(69) To ensure that there is proper risk management of goods taken out of the customs territory

of the Union, the customs authority responsible for export should be required to carry out a

risk analysis of the information on the goods and to take or request the appropriate

measures before the goods exit the customs territory of the Union. Those measures should

include requesting controls to be carried out by the customs authority responsible for the

place of dispatch of the goods and for the place of exit and, if necessary, by other

competent authorities, in addition to the measures provided for placing the goods under a

customs procedure that are also applicable where the goods are to be exported.

8190/2/26 REV 2 43

EN

(70) To ensure that the duty-suspensive procedures are also transparent, it is appropriate to

streamline the requirement provisions for authorisations for special procedures. In

particular, for the sake of clarity and legal certainty, the conditions for determining

whether an opinion at Union level is necessary to assess if granting an authorisation could

adversely affect the interests of Union producers, the so-called ‘examination of the

economic conditions’, should be codified and regulated in delegated acts. Moreover, as the

effect on interests of Union producers might depend on the quantity of goods that are

placed under the special procedure, a certain threshold should be set under which it is

estimated that there is no negative effect on such interests.

(71) Article 9 of the Revised Convention for the Navigation of the Rhine refers to an Annex

(the ‘Rhine Manifest’) that facilitated the movement of goods on the Rhine river and its

associated tributaries by considering them as a customs transit procedure across the

national frontiers of four Member States, namely Belgium, Germany, France and the

Netherlands, as well as Switzerland. According to information from customs

administrations, the Rhine Manifest is no longer used in practice as a customs transit

procedure in the Member States bordering the Rhine. Instead, goods on the Rhine and its

tributaries are now transported using the Union transit procedure established by Regulation

(EU) No 952/2013, through the New Computerised Transit System. It is therefore

appropriate to remove the reference to the Rhine Manifest from cases where a movement

of goods is considered as external or internal transit.

8190/2/26 REV 2 44

EN

(72) In order to increase transparency about the person responsible for complying with the

obligations of the Union transit procedure and with the content and risks related to the

consignment, it is appropriate to require that the holder of the transit procedure disclose at

least information regarding the importer or the exporter initiating the movement of the

goods, the means of transport and the identification of the goods placed under that

procedure. Such information would enable the customs authorities to supervise more

effectively the Union transit procedure concerned and to carry out a risk analysis. The

Union transit procedure should be compulsory unless goods are put under another customs

regime immediately upon entry into or exit out of the customs territory of the Union.

Where the importer or the exporter is not yet known, the holder of the goods should be

considered as being the importer or the exporter of the goods and should be liable for the

payment of customs duties and other taxes and charges. The Union transit procedure

should be replaced by customs supervision if goods are imported or exported by a Trust

and Check trader.

(73) An amendment to Annex 6 to the Customs Convention on the International Transport of

Goods under Cover of TIR Carnets (TIR Convention)26 that entered into force

on 1 June 2021 modified Explanatory Note 0.49 in order to grant to economic operators

meeting certain requirements the possibility to become an ‘authorised consignor’,

mirroring the existing facilitations granted to the economic operators recognised as an

‘authorised consignee’. It is therefore necessary to include that new possibility in this

Regulation in order to align Union customs legislation with that international agreement.

26 Amendments to the Customs Convention on the International Transport of goods under

cover of TIR carnets (TIR Convention 1975) (OJ L 193, 1.6.2021, p. 1,

ELI: http://data.europa.eu/eli/agree_amend/2021/601/oj).

8190/2/26 REV 2 45

EN

(74) Eliminating the duty relief for the importation of goods with a value not exceeding

EUR 150 involves the application of provisions concerning the determination of customs

value to levy ad valorem customs duties in relation to imported goods purchased in

business-to-customer e-commerce transactions, as defined in Directive 2006/112/EC. Such

distance sales should constitute the basis for the declaration of customs value under the

transaction value method. That principle applies also in situations in which goods are

purchased in distance sales not before they are brought into the customs territory of the

Union but while placed under the customs warehousing procedure.

(75) Transactions in distance sales differ significantly from traditional business-to-business

transactions, resulting in increased complexity. Those differences impact how customs

authorities effectively apply valuation rules in practice. Particular challenges are the

massive scale and speed at which e-commerce transactions are concluded, the vast number

of buyers and sellers involved, and the dispersion of sales. Taking into account the

specificity of e-commerce, as well as the role of customs authorities in contributing to the

smooth functioning of the internal market, if, in customs proceedings aimed at verifying

the correctness of the declared transaction value of goods purchased in a distance sale, an

importer does not dispel reasonable doubts that the declared transaction value reflects the

price actually paid or payable for those goods and, consequently, the initially declared

transaction value is rejected, the customs authorities should be able to exercise flexibility

in the determination of the appropriate secondary valuation method to redetermine the

customs value of those goods.

8190/2/26 REV 2 46

EN

(76) Currently, customs debts are collected by the Member State where the customs declaration

is lodged. It is the choice of the trader whether to do that in the country of first entry, or to

use a customs procedure and pay duties in another Member State. For Trust and Check

traders, it is appropriate to use different rules to define the place where the customs debt

occurs so that the import duties are paid to the Member State where that trader is

established. It is appropriate because that is the place where the customs authority has the

most complete knowledge of the records, operations and commercial behaviour of the

relevant economic operators. However, the customs debt of economic operators other than

Trust and Check traders should be incurred at the place where the goods are physically

located, at least until the supervision model is evaluated.

(77) In the case of e-commerce transactions, the importer for distance sales is the person

responsible for the customs debt. When use is made of the IOSS scheme, the customs debt

should be incurred at the moment of the acceptance of payment of the online sale. Where

no use of that scheme is made, the customs debt should arise when the availability of the

goods is notified in the Member States where the goods are to be delivered.

8190/2/26 REV 2 47

EN

(78) To cover the increasing costs of handling an enormous number of requests for placing

goods sold in distance sales under the release for free circulation procedure, a Union

handling fee, commensurate to the approximate cost of the services closely connected to

the customs supervision of such goods, should be established as those goods are directly

shipped to the consumer, making it impossible for other authorities to check them after

customs clearance. While it will be up to the Member States to decide whether to recover

from economic operators the costs of exceptional control measures or the costs incurred by

authorities other than customs authorities in connection with the verification or destruction

of the goods, the Union handling fee should cover, in particular, the cost of checking the

data and carrying out a risk analysis, and of the relevant infrastructure and controls,

including relevant services rendered by the EU Customs Authority.

(79) A lower Union handling fee should be provided for where the goods are sold in distance

sales from a customs warehouse for distance sales, as it is easier and more effective for the

customs authorities to supervise bulk quantities of goods stored in a warehouse than goods

packed in individual parcels and directly shipped to the consumer.

(80) The debtor of the Union handling fee should be the same person as the debtor of the

customs debt, which should be the importer for distance sales. Where provisions on

importers for distance sales do not yet apply, the debtor should be the declarant. In the case

of distance sales, the declarant would typically be the person entitled to use the IOSS

scheme, or an indirect customs representative. Consequently, the consumer should not be a

debtor of the Union handling fee.

8190/2/26 REV 2 48

EN

(81) It is appropriate to provide that the first delegated act setting the amount of the handling

fee enter into force rapidly so as to allow the practical application of the Union handling

fee introduced by this Regulation to respond to the increasing pressure on customs

authorities due to the significant volume of parcels entering the customs territory of

the Union.

(82) As several measures such as duties and fees apply per item, it is appropriate to introduce a

definition thereof. An item should be defined as one or more goods in a consignment,

sharing certain data elements, including the tariff classification and origin, in accordance

with the applicable data requirements. That definition should be applicable both in relation

to the customs declarations in the existing national and Union digital tools, including

where the tariff classification for the goods concerned in the customs declaration is only at

the level of sub-headings of the Harmonised System, and in relation to the appropriate data

requirements determined for that purpose once the EU Customs Data Hub becomes

available.

8190/2/26 REV 2 49

EN

(83) It is appropriate to enhance the mechanism aimed at supervising the consistent and

effective implementation of restrictive measures on the flow of goods adopted by the

Council in accordance with Article 215 TFEU. Where such measures are adopted, the EU

Customs Authority should provide support to the Commission and Member States to

ensure that those measures are not circumvented. It should provide guidance for the

customs authorities in the form of non-binding recommendations, for example by

promoting consistent customs practices, within the responsibilities of the Member States

for the implementation of such measures. Customs authorities should ensure that they take

all the necessary steps within their competences to comply with those measures and should

inform the Commission and the EU Customs Authority accordingly. The EU Customs

Authority should identify potential discrepancies in the application of those measures and

monitor their implementation, and report accordingly to the Commission.

(84) A crisis management mechanism should be put in place to address potential crises in the

customs union. The lack of such a mechanism at Union level was highlighted in the

Commission Communication of 28 September 2020 entitled ‘Taking the Customs Union to

the Next Level: a Plan for Action’. A mechanism should therefore be established that

involves the EU Customs Authority as a pivotal actor in preparing, coordinating and

monitoring the implementation of the practical measures and arrangements that the

Commission decides to put in place when a crisis occurs. The EU Customs Authority

should maintain crisis response readiness throughout the whole duration of the crisis.

8190/2/26 REV 2 50

EN

(85) The existing governance framework of the customs union lacks a clear operational

management structure and does not reflect the evolution of customs since its creation

in 1968. Under Regulation (EU) No 952/2013, the activities related to the management of

risks in trade flows, such as the implementation of, and decisions on, controls on the

ground, are the responsibility of national customs authorities. The intensity of external

border traffic of goods is not equal across the Union. Despite the cooperation between

national customs authorities that has existed since the creation of the customs union and

that has led to the exchange of best practices and expertise and the development of

common guidelines, it has not resulted in the development of a harmonised approach and

operational framework. There is no central risk analysis capacity, no common view on

Union risk prioritisation, limited coordinated customs action and controls, and no

cooperation frameworks for different authorities serving the single market.

8190/2/26 REV 2 51

EN

(86) A central, operational Union structure to pool expertise and resources and to assist

Member States and the Commission in taking decisions together should address such

weaknesses. It should focus in particular on areas such as data management and risk

management, and should prepare the training content for customs officers and customs

professionals in the Union to complement and support training provided by

Member States. It should also contribute to the creation of a Union system to recognise the

excellence of educational institutions that offer training and education in the customs field,

building on the Commission’s initiative entitled ‘EU Customs Certificate of Recognition’,

and coordinate and support the voluntary creation of specialised centres of excellence by

Member States. This aims to make the customs union ‘act as one’, while recognising that

divergent practices in Member States could result from objective specificities, for example

geographical differences, mode of transport used, type of goods or border type. The

creation of a new authority, the EU Customs Authority, is crucial to ensure the efficient

and adequate functioning of the customs union, to centrally coordinate customs action and

to support the customs authorities’ activities.

(87) The EU Customs Authority should be governed and operated taking into account the

principles of the Joint Statement and common approach of the European Parliament, the

Council and the Commission on decentralised agencies of 19 July 2012.

8190/2/26 REV 2 52

EN

(88) When selecting the seat of the EU Customs Authority, the European Parliament and the

Council are to ensure that, given the nature of that authority, its location enables it to fully

execute its tasks and powers, to recruit highly qualified and specialised staff and to offer

adequate training opportunities. In addition, the European Parliament and the Council are

to take into account the following criteria for the selection of the seat of the EU Customs

Authority: the availability of appropriate office premises and the ability to accommodate

the relevant staff before the EU Customs Authority becomes operational; the accessibility

of the location and the existence of adequate education facilities for the children of staff

members; appropriate access to the labour market, social security and medical care for both

children and spouses of staff members; and geographical balance. Considering those

criteria, the EU Customs Authority should be located in Lille, France.

(89) Member States should ensure that customs authorities are properly resourced, trained and

equipped to have the capacity to fulfil their mission.

(90) It is important that customs invest in a sufficient number of properly trained staff in order

to guarantee the functioning of the Union’s customs systems, which are facing an

exponential increase in demand. Without the necessary investments into staff, digital

solutions cannot achieve their full potential. Therefore, investments into digital systems

should guarantee sufficient funding for staff and for their training, in order to ensure the

necessary skills for using state-of-the-art equipment and technology for big data analytics,

detection and controls, and thus guarantee that customs controls are conducted uniformly

across the Union.

8190/2/26 REV 2 53

EN

(91) The Member States and the Commission should be represented on a Management Board,

in order to ensure the effective functioning of the EU Customs Authority. The composition

of the Management Board, including the selection of its Chairperson and Deputy

Chairperson, should respect the principle of gender balance and take into account relevant

experience and qualifications. Given the Union’s exclusive competence on the customs

union, and the close link between customs and other policy fields, either the Chairperson or

the Deputy Chairperson should be elected from the members of the Management Board

designated by the Commission. In view of the effective and efficient functioning of the EU

Customs Authority, the Management Board should, in particular, adopt a single

programming document including annual and multiannual programming, carry out its

functions relating to the EU Customs Authority’s budget, adopt and publish a consolidated

annual activity report on the activities of the EU Customs Authority ensuring that no

sensitive information is disclosed, adopt the financial rules applicable to the EU Customs

Authority, appoint an Executive Director, and establish procedures for the taking of

decisions by the Executive Director relating to the operational tasks of the EU Customs

Authority. The Management Board should be assisted by an Executive Board.

8190/2/26 REV 2 54

EN

(92) The EU Customs Authority should establish the Customs Advisory Board, whose task will

be to provide the EU Customs Authority with advice on the implementation of technical

actions and decisions, on implementation and standardisation issues, including

harmonisation activities, on the operational aspects of other legislation applied by the

customs authorities, and on any other activities of the EU Customs Authority. The

Customs Advisory Board should endeavour to ensure a balanced stakeholder

representation between commercial and non-commercial interests and, within the category

of commercial interests, with regard to micro, small and medium-sized enterprises and

other undertakings. The Customs Advisory Board should be consulted regularly and should

be able to provide advice to the EU Customs Authority on its own initiative.

8190/2/26 REV 2 55

EN

(93) To guarantee its effective functioning, the EU Customs Authority should be granted an

autonomous budget, with revenue coming from the general budget of the Union and any

voluntary financial contribution from the Member States. In exceptional and duly justified

circumstances, the EU Customs Authority should be able to receive additional revenue

through contribution agreements or grants and through charges for publications and other

services it provides.

(94) The EU Customs Authority should make use of the information at its disposal regarding

challenges on customs legislation and other legislation applied by the customs authorities

to periodically carry out a threat assessment. On the basis of such a threat assessment, the

EU Customs Authority should prepare recommendations and transmit them to the

Commission. Based on those recommendations, the Commission should identify areas that

warrant priority treatment. It is important that the Council have a political, strategic

discussion on those areas that warrant priority treatment and that the EU Customs

Authority provide appropriate follow-up, including when preparing its annual and

multiannual work programme and preparing the annual report of its activities.

8190/2/26 REV 2 56

EN

(95) To fulfil their mission, the EU Customs Authority and the customs authorities should

cooperate closely and regularly with market surveillance authorities, sanitary and

phytosanitary authorities, law enforcement bodies and authorities, border management

authorities, environmental protection bodies, statistical authorities and tax authorities,

experts on cultural goods, and many other authorities in charge of sectoral policies.

Considering the evolution of the single market and the evolving role of customs, the

increase in prohibitions and restrictions and the increase in e-commerce, it is necessary to

structure and reinforce that cooperation at Union, international and national level. Instead

of a cooperation focused on individual consignments or specific events along the supply

chain, a framework to support cooperation between customs authorities and other

authorities responsible for relevant policy areas should be developed and regularly updated

by the EU Customs Authority. Such cooperation should include: the development of

legislation and of policy needs in specific areas; the exchange and analysis of information;

the building of an overall cooperation strategy in the form of joint supervision strategies;

cooperation on operational implementation, monitoring and controls; the exchange of

relevant skills and best practices; and innovation and research activities in areas relevant

for customs.

(96) The Commission should also facilitate the application of part of the other legislation

applied by the customs authorities by drawing up and regularly updating a list of Union

legislation imposing requirements on goods subject to customs controls aimed at protecting

public interests such as human, animal or plant health and life, consumers and the

environment.

8190/2/26 REV 2 57

EN

(97) To strengthen cooperation between customs authorities, joint operational efforts should be

enhanced to support effective customs controls at the borders of the Union. The EU

Customs Authority should coordinate and support the operational coordination in customs

cooperation, including in the area of risk management. The EU Customs Authority, in

cooperation with the Member States, should plan, organise and coordinate joint controls

carried out by customs authorities within the Union and with third countries. In the context

of cooperation between customs authorities within the Union, this Regulation is without

prejudice to the Convention drawn up on the basis of Article K.3 of the Treaty on

European Union, on mutual assistance and cooperation between customs administrations27

(Naples II). The EU Customs Authority should maintain the necessary collaboration with

relevant Union and national authorities conducting relevant investigations and anti-fraud

activities, including OLAF and the EPPO. It is important that the EU Customs Authority

also cooperate with the EU Innovation Hub for Internal Security where relevant to the EU

Customs Authority’s activities.

(98) Furthermore, in order to exchange best practices and enhance operational effectiveness,

Member States should be able, upon request, to make customs officers temporarily

available to work in the customs authorities of another Member State. The terms and

conditions of such temporary assignments should be determined by the Member States

concerned. The EU Customs Authority should, upon request, provide support or

coordination. Where appropriate, it can develop guidance or model arrangements to

facilitate this form of cooperation.

27 OJ C 24, 23.1.1998, p. 2.

8190/2/26 REV 2 58

EN

(99) The EU Customs Authority and Europol should be able to exchange strategic and other

non-operational information such as risk indicators where required for preventing and

combatting serious crime affecting two or more Member States, terrorism and forms of

crime which affect a common interest covered by a Union policy. Such information could

be used by the EU Customs Authority for risk analysis purposes.

(100) In order to increase clarity and make the cooperation framework between customs

authorities and other partner authorities more efficient, a list of services offered by customs

authorities should define clearly the possible role of customs authorities in the application

of other relevant policies at the borders of the Union. In addition, the application of that

cooperation framework should be monitored by the EU Customs Authority. The EU

Customs Authority should work closely and cooperate with the Commission, OLAF, other

relevant Union bodies, offices and agencies, such as Europol, the EPPO and Frontex, as

well as with specialised agencies and networks in policy fields relevant for the EU

Customs Authority’s activities, such as the EU Product Compliance Network.

(101) In an increasingly connected world, customs diplomacy and international cooperation are

important aspects in the work of customs authorities around the world. It should be

possible for international cooperation to include the possibility of exchange of customs

data on the basis of international agreements or autonomous Union legislation and through

appropriate, secure and strictly supervised means of communication, such as the EU

Customs Data Hub, subject to the respect of confidential information and the protection of

personal data.

8190/2/26 REV 2 59

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(102) Effective cooperation between neighbouring countries is essential to ensure the smooth

functioning of customs operations, the facilitation of legitimate trade, and the protection of

the financial interests and policies of the Union. Such cooperation is of particular

importance at shared customs border crossing points, where coordinated customs controls

enhance efficiency and legal certainty. Member States should therefore retain the capacity

to conclude or maintain bilateral agreements with neighbouring third countries concerning

customs cooperation at shared border-crossing points, if such agreements are compatible

with Union law. That capacity includes agreements relating to shared border-crossing

points, situated either in the territory of a Member State or in the territory of a

neighbouring third country, at which the customs authorities of that Member State and of

that neighbouring third country apply their respective customs legislation pursuant to a

bilateral agreement.

(103) A common framework establishing a minimum list of infringements of customs legislation

subject to penalties and certain rules for non-criminal penalties should be laid down in this

Regulation, to be implemented by Member States. It is up to the Member States to choose

the appropriate type of measure to address those infringements. It is also appropriate to

establish a minimum list of circumstances to which Member States should give due regard,

in accordance with national law, when deciding whether to impose a penalty and when

deciding on the type or severity thereof. The Commission should monitor the correct

implementation of those provisions, as appropriate. Penalties for infringements of customs

legislation should be effective, proportionate and dissuasive.

8190/2/26 REV 2 60

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(104) This Regulation does not harmonise national procedural rules concerning administrative

penalties, nor does it regulate which authorities impose penalties, as long as the principle

that penalties are effective, proportionate and dissuasive is maintained. For example, the

rules on penalties can be applied in such a manner that the penalty is imposed directly by

competent authorities, or by a competent national court upon an application brought by a

competent administrative authority, or by the competent customs authorities through a

settlement procedure, while having equivalent effect.

(105) Given the central role of importers for distance sales in organising large volumes of

low-value imports, including via online platforms and websites, there is a need to establish

a coherent, proportionate and dissuasive framework of penalties to apply where importers

for distance sales fail to comply with their obligations. In particular for continued and

systematic non-compliance with customs legislation in the case of distance sales, penalties

should be dissuasive and effective. The scale, cross-border reach and wide-spread impact

of systematic non-compliance justifies that severe minimum and maximum levels of

pecuniary penalties, based on the total value of the goods imported to the Union by the

non-compliant economic operator, be set in this Regulation, while preserving the

possibility for Member States to provide for additional penalties in their national

legislation. The harmonisation of penalties for systematic non-compliance across the

Union aims to prevent ‘border-shopping’ by economic operators engaging in distance

sales. Economic operators that engage in systematic non-compliance should be classified

as high-risk economic operators and should lose any trusted trade status and facilitation

measures.

8190/2/26 REV 2 61

EN

(106) Where systematic non-compliance persists despite the imposition of progressively severe

pecuniary charges, further penalties should be imposed. This is necessary on account of

continued disregard for obligations under this Regulation, which undermines the integrity

of the customs union and the internal market, creates unfair competitive advantages for

non-compliant economic operators, and possibly harms consumers. Accordingly, and in

view of fulfilling the mission of the customs authorities, a further layer of strict penalties is

to be put in place to discourage any occurrence of such multi-systematic non-compliance.

In response to such behaviour, the customs authorities should be able to suspend the

release for free circulation of all goods imported by an economic operator in distance sales.

In addition, where relevant and where justified by the nature of such further systematic

infringement, relevant competent authorities should be able to temporarily suspend access

to the online interface of the infringing economic operator. To that end, the timely

transmission of information about the infringement to the relevant authorities should

enable them to obtain the full picture regarding the situation and to ensure a coordinated

response.

(107) To enable effective monitoring and an appropriate degree of transparency, records of all

non-criminal penalties imposed by Member States’ customs authorities should be made

available in the EU Customs Data Hub. Those records should indicate the nature of the

infringement and the amount of the pecuniary charge imposed or the identification of any

other non-criminal penalty applied. Such centralised system should provide the necessary

data for assessing enforcement practices and identifying potential market distortions or

‘border-shopping’ practices by economic operators.

8190/2/26 REV 2 62

EN

(108) The Commission should review the provisions of this Regulation on infringements and

penalties in order to ensure proper functioning and application thereof and to prevent

possible internal market fragmentation or jurisdictional avoidance by economic operators.

Such review should take place following an assessment of the data on penalties recorded in

the EU Customs Data Hub, particularly where risks of disparities or distortions in the

internal market are identified. It is important to ensure a level playing field and to address

any regulatory gaps or inconsistencies in the application of penalties.

(109) Where an infringement of customs legislation is committed that falls within the jurisdiction

of more than one Member State, cooperation between those Member States is necessary. In

such cases, competent authorities of the Member States concerned by the same

infringement of customs legislation should cooperate in accordance with applicable law.

The EU Customs Authority should have the possibility to support and facilitate that

cooperation.

(110) The performance of the customs union should be evaluated at least on an annual basis to

allow the Commission, with the help of the Member States, to take the appropriate policy

orientations. The Commission can publish a non-confidential version of the evaluation

report. The collection of information from customs authorities should be formalised and

deepened, as more comprehensive reporting would improve benchmarking and could help

to homogenise practices and to assess the impact of customs policy decisions. It is

therefore appropriate to introduce a legal framework for the evaluation of the performance

of the customs union. To allow sufficient granularity of analysis, the performance

measurement of customs activities should be done not only at national level but also at

local level.

8190/2/26 REV 2 63

EN

(111) The EU Customs Authority should support the Commission in the evaluation process by

gathering and analysing the data in the EU Customs Data Hub and identifying how

customs activities and operations support the achievement of the strategic objectives and

priorities of the customs union and contribute to the mission of customs authorities. In

particular, the EU Customs Authority should identify key trends, strengths, weaknesses,

gaps and potential risks, and provide recommendations for improvement to the

Commission. In the context of cooperation with law enforcement authorities in particular,

the EU Customs Authority should also participate, from an operational perspective, in

strategic analyses and threat assessments conducted at Union level, including those carried

out by Europol and Frontex.

(112) Trust and Check traders should be supervised by their Member State of establishment. By

derogation and subject to review, economic operators that are not Trust and Check traders

should remain under the supervision of the customs authority of the Member State where

the goods are physically located. By 31 December 2031, the Commission should evaluate

those two supervision models, including as regards their effectiveness for detecting and

preventing fraud. That evaluation should also consider indirect taxation aspects. Based on

that evaluation, the Commission should be entitled to decide by delegated act whether the

two supervision models should continue or whether, in all cases, the customs authority

responsible for the place of establishment of the Trust and Check trader should release the

goods. The place of incurrence of customs debt should also be regulated in accordance

with the determination of the customs authority responsible.

8190/2/26 REV 2 64

EN

(113) In order to ensure that Union customs rules remain adapted to economic, social, political

and technological developments and to the needs of economic operators and of customs

administration, the power to adopt acts in accordance with Article 290 TFEU should be

delegated to the Commission in respect of the following:

– specifying which provisions of the customs legislation apply to the trade in Union

goods involving special fiscal territories and certain simplifications of those

provisions;

– the cases where the competent customs authority is not the customs authority of the

Member State where the applicant is established;

– in relation to decisions regarding the application of the customs legislation: the data

required for applications and decisions; the conditions for the acceptance of an

application for a decision; exceptions concerning certain time limits, the date from

which the decision takes effect; the cases where the decision is not valid without

limitation of time; the period for the applicant to exercise its right to be heard; rules

relating to the cases where the applicant’s right to be heard does not apply; the

possible shortening of the time limits for the adoption of customs decisions once the

EU Customs Data Hub is operational; detailed rules for monitoring of decisions; the

cases where a decision is to be re-assessed and the related rules; the cases where a

favourable decision can be revoked in respect of other than non-compliant persons

and where the effect of revocation or amendment can be deferred; and the rules for

taking Commission decisions requesting Member States to revoke a decision relating

to binding information;

8190/2/26 REV 2 65

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– the amount of the Union handling fee for distance sales;

– the minimum data requirements and specific cases for the registration of economic

operators and certain other persons with the customs authorities and for the

invalidation of such registration;

– the simplifications and facilitation measures for authorised economic operators;

– in relation to the customs representative, the cases in which the requirement of being

established in the customs territory of the Union is waived;

– the functionalities of the EU Customs Data Hub and the data subject to portability

from the EU Customs Data Hub into national systems; clarifying and complementing

the purposes for which the customs authorities, the EU Customs Authority and the

Commission are authorised to process data; requests from other Union bodies,

offices and agencies to obtain data available in the EU Customs Data Hub; and the

data that constitute the EU Customs Data Model;

– certain detailed rules in relation to the customs status of goods;

– the data, conditions, time limits and specific cases for placing goods under a customs

procedure, and the cases where the data can be amended or invalidated after the

release;

– the reasonable period after which, and the cases when the customs authorities are

deemed to have released the goods where they have not selected them for control;

8190/2/26 REV 2 66

EN

– the procedure for the release of goods on behalf of the customs authorities, and the

conditions, content and procedure for the controls carried out by Trust and Check

traders;

– in relation to customs declarations: the cases where a customs declaration can be

lodged using means other than electronic data-processing techniques; the conditions

for granting the authorisation to lodge simplified declarations; the time limits for

lodging supplementary declarations, the time limits for the supporting documents to

be available and the cases in which the obligation to lodge such declarations is not to

apply; the cases where a customs declaration can be invalidated without application

by the declarant; and the conditions for granting the authorisations for centralised

clearance and for the lodging of a customs declaration in the form of an entry into the

declarant’s records;

– the cases where goods can be confiscated;

– in relation to the advance cargo information: the expected office of first entry; the

advance cargo information to be provided or made available; the time limits; the

specific cases in which advance cargo information can be provided or made available

by other persons than the importer; the cases where the obligation to provide such

data is not to apply; the conditions under which a person that provides or makes

available advance cargo information can restrict the visibility of the particulars of the

identification; and the data in advance cargo information that cannot be amended;

8190/2/26 REV 2 67

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– in relation to the entry of the goods into the customs territory of the Union: the

specific time limits by which the risk analysis is to be carried out; the specific cases

and the other persons who can be required to notify the actual customs of first entry

of the arrival of the goods, in the case of diversion; and the conditions and time limits

for designating and approving the places other than the designated customs office for

presenting the goods;

– in relation to temporary storage: the cases where temporary storage information is

not to be required; the data to be provided or made available to the customs

authorities; the specific cases for amending or invalidating temporary storage

information; the conditions for authorising temporary storage facilities; the cases and

conditions of movement of goods in temporary storage; and the type of information

to be contained in the records to be provided or made available in the EU Customs

Data Hub;

– the data to be provided or made available to the customs authorities for placing

goods under the release for free circulation procedure or derogations justified for the

type of traffic;

– the cases in which goods are considered to be returned in the state in which they

were exported;

– the data to be provided or made available to the customs authorities for placing

goods under the export procedure;

8190/2/26 REV 2 68

EN

– the cases where a re-export notification is to be lodged and the cases where it can be

amended or invalidated;

– in relation to the pre-departure information at exit from the customs territory of the

Union: the data of the pre-departure information and the time limits by which it is to

be provided or made available; the cases where that obligation is not to apply; the

conditions under which the person that provides or makes available pre-departure

information can restrict the visibility of identification and commercially sensitive

data; and the data in pre-departure information which cannot be amended;

– in relation to the exit of goods: the specific time limits by which risk analysis of the

pre-departure information is to be carried out; and the data to be notified to the

customs office responsible for the place where the goods are taken out of the customs

territory of the Union;

8190/2/26 REV 2 69

EN

– in relation to special procedures: the data to be provided or made available to the

customs authorities for placing goods under the Union transit procedure, the storage

procedure, the temporary admission procedure, the end-use procedure, the inward

processing procedure and the outward processing procedure; the conditions for

granting an authorisation for special procedures and the exceptions therefrom; the

cases in which 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; the cases where evidence of such negative

impact is considered to exist; the list of goods considered to be sensitive; the types of

information and the data that are to be contained in the records and the exceptions to

the obligation to provide them or make them available in the EU Customs Data Hub;

the period for discharging a special procedure; the cases, conditions, form and

required data and information for the transfer of rights and obligations; the cases in

which importers and exporters can move goods placed under a special procedure

other than transit or in a free zone and the related conditions; the usual forms of

handling for goods placed under customs warehousing or a processing procedure;

and certain detailed rules related to equivalent goods;

– in relation to transit: the specific cases where Union goods are to be placed under the

external transit procedure; the conditions for the granting of the authorisations for

authorised consignor and authorised consignee for TIR purposes; and the additional

data requirements and the conditions for authorising simplifications;

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– in relation to storage, the conditions for granting the authorisation for the operation

of a customs warehouse for distance sales;

– in relation to temporary admission: the specific use to which non-Union goods are

subject; and the requirements for total or partial duty relief laid down in the customs

legislation that are to be met for using the temporary admission procedure;

– in relation to inward processing, the conditions for temporarily re-exporting goods

for further processing;

– the rules for the determination of non-preferential origin and the rules on preferential

origin;

– in relation to the determination of the customs value: the conditions for granting the

authorisation for simplifications in the determination of the customs value in specific

cases; and the data required for the determination of the customs value for export

duty purposes;

– in relation to establishing customs debt: detailed rules for the calculation of the

amount of import or export duty applicable to goods for which a customs debt is

incurred in the context of a special procedure; the specific time limit within which

the place where the customs debt is incurred cannot be determined if the goods have

been placed under a customs procedure which has not been discharged or where a

temporary storage did not end properly; the cases where the customs authorities are

exempted from the notification of the customs debt; and the information to be

provided by Trust and Check traders and importers for distance sales for the purposes

of the notification of customs debt;

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– in relation to guarantees: the specific cases in which no guarantee is required for

goods placed under the temporary admission procedure and the threshold for waiving

the provision of a guarantee; the rules for determining the form of the guarantee

other than any means of payment recognised by the customs authorities and an

undertaking given by a guarantor; the forms for the guarantee and the rules

applicable to the guarantor; the conditions for the granting of an authorisation to use

a comprehensive guarantee with a reduced amount or granting a guarantee waiver;

and the time limits for the release of a guarantee;

– in relation to paying customs debts: the suspension of the time limit for payment of

the amount of import or export duty corresponding to a customs debt and the

determination of the period of suspension; the updating of the thresholds below

which customs authorities do not charge credit interest and interest on arrears, and

above which they are to repay or remit the amount of import or export duty; the rules

with which the Commission has to comply when taking a decision on repayment and

remission of customs debt; and, for the extinguishment of a customs debt, the list of

failures with no significant effect on the correct operation of the temporary storage or

of the customs procedure concerned;

– in relation to customs cooperation, the conditions and procedures according to which

a Member State can be empowered to maintain, or enter into negotiations with third

countries for, a bilateral agreement on the exchange of information;

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– in relation to penalties in the case of distance sales: the substantive number of

customs controls to be carried out by competent authorities and the threshold of cases

based on the gravity of the infringement that is considered sufficiently representative

to establish such systematic failure, in order to determine systematic non-compliance

in a uniform and effective manner and to ensure a high level of compliance and to

tackle systematic failures, and taking into account factors such as the volume and

specific impact of distance sales, the risks to consumer safety, the proportionality,

different business models, and the need to protect the financial and non-financial

interests of the Union and its Member States;

– the derogations for the identification of the customs office competent for supervising

the placement of the goods under a customs procedure and of the place for the

incurrence of the customs debt, in light of the assessment to be made by the

Commission on the effectiveness of the customs supervision as established by

this Regulation.

(114) It is of particular importance that the Commission carry out appropriate consultations

during the preparatory work for the adoption of delegated acts, including at expert level

including the Trade Contact Group, and that those consultations be conducted in

accordance with the principles laid down in the Interinstitutional Agreement

of 13 April 2016 on Better Law-Making28.

28 OJ L 123, 12.5.2016, p. 1, ELI: http://data.europa.eu/eli/agree_interinstit/2016/512/oj.

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(115) In order to ensure uniform conditions for the implementation of this Regulation,

implementing powers should be conferred on the Commission in order to:

– lay down the procedural rules for the cooperation between customs authorities in

relation to controls;

– lay down the procedure for the submission and the acceptance of an application for a

customs decision, and for taking such decisions;

– lay down the rules for annulling favourable customs decisions;

– lay down the procedural rules for revoking, suspending or amending favourable

customs decisions;

– adopt decisions requesting Member States to revoke decisions relating to binding

information;

– lay down the procedural rules on the use of a decision relating to binding information

after it ceases to be valid or is revoked and on notifying to the customs authorities

that the taking of such decisions is suspended and on the withdrawal of such

suspension;

– lay down the procedure for collecting the Union handling fee from the economic

operator;

– lay down the rules on currency conversion;

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– lay down the procedures for requests for aggregate non-confidential, non-personal

and non-commercially sensitive customs data made to the customs authorities of the

Member States or the EU Customs Authority and the form and categories of data that

can be made available upon such request;

– lay down rules for determining the customs authority responsible for the registration

of economic operators and certain other persons;

– lay down procedural rules for the consultations in respect of the determination of the

status of authorised economic operators;

– adopt the modalities for the application of the criteria for granting the status of

authorised economic operator and of Trust and Check trader, and individual

decisions regarding the suspension or revocation of the Trust and Check trader status

where the competent authority fails to provide information to the EU Customs

Authority for the verification of that status, or where the action taken on the basis of

the EU Customs Authority’s recommendation is not sufficient;

– lay down the rules on the consultation with other authorities for the determination of

Trust and Check trader status, on the reassessment of that status and related

consultations, and on the types of related monitoring activities;

– lay down the technical arrangements for the current electronic customs systems and a

work programme for their phase-out and the phase-in of the EU Customs Data Hub;

– lay down rules and modalities for processing data in the EU Customs Data Hub;

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– lay down modalities for the EPPO to request and obtain data from the EU Customs

Data Hub;

– lay down modalities for Europol and Frontex to request and obtain data in the EU

Customs Data Hub, establish the procedure for the verification of such requests,

specify restrictions and liabilities on the onward transfer of such data and, if needed,

require the requesting authority to designate a specific contact point, person or

persons or to provide additional safeguards;

– establish the roles of the joint controllers as regards the data processing in the EU

Customs Data Hub and their relationship to data subjects;

– lay down safeguards to prevent the abuse of, unlawful access to, or transmission of,

personal data subject to restrictions;

– lay down the technical arrangements for interoperability and connection regarding

the EU Customs Data Hub;

– exceptionally and temporarily authorise Member States to use electronic services or

systems other than those implemented in the EU Customs Data Hub;

– lay down measures to ensure the harmonised application of customs controls and risk

management, including the exchange of information and the establishment of

common priority control areas and common risk criteria and standards;

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– lay down measures on the verification of data provided or made available,

examination and sampling of goods, results of the verification, and identification;

– lay down the measures to apply to post-release controls and appropriate

methodologies;

– specify the ports or airports where customs controls and formalities are to be carried

out on cabin and hold baggage;

– lay down the procedural rules for the provision and verification of the means of proof

of the customs status of Union goods;

– lay down the procedural rules for amending and for invalidating the data for placing

goods under a customs procedure;

– lay down the procedure for the lodging of the customs declaration where means other

than electronic data processing techniques are used and for determining the

competent customs offices;

– lay down the procedure for lodging a standard customs declaration, a simplified

declaration and a supplementary declaration;

– lay down the procedure for lodging a customs declaration prior to the presentation of

goods to customs, for accepting a customs declaration, for amending or invalidating

a customs declaration after the release of the goods, for centralised clearance and for

the lodging of a customs declaration in the form of an entry in the declarant’s

records;

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– lay down the procedure for selling and donating goods, for the destruction of goods

and for the abandonment of goods to the State;

– lay down the procedure for providing, receiving, amending and invalidating the

advance cargo information and mitigation measures;

– lay down the procedure on the notification of arrival;

– lay down the procedure for the physical presentation of goods to customs;

– lay down the procedure for lodging, amending and invalidating temporary storage

information and for the movement of goods between temporary storage facilities;

– lay down the procedural rules on the provision of information establishing that the

conditions for relief from import duty for returned goods are fulfilled and on

providing the evidence that the conditions for relief from import duty for products of

sea-fishing and other products taken from the sea are fulfilled;

– lay own the procedural rules on export and exit;

– lay down the procedure for lodging, amending or invalidating a re-export

notification;

– lay down the procedure for providing, making available, receiving, amending and

invalidating the pre-departure information and for instructing the person who

provided the pre-departure information that the goods are not to be loaded or

transported;

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– lay down the procedural rules for granting the authorisation for special procedures or

the operation of storage facilities for the customs warehousing of goods, the

procedural rules for the examination of the economic conditions, including for

issuing the reasoned opinion of the EU Customs Authority assessing whether

granting an authorisation for an inward or outward processing procedure adversely

affects the essential interests of Union producers, and rules for determining and

monitoring the quantity beyond which such adverse effect occurs;

– lay down the procedural rules for discharging a special procedure and for transferring

the rights and obligations, for the movement of goods and for the use of equivalent

goods in the context of special procedures;

– lay down the procedural rules for the application of the provisions of international

transit instruments in the customs territory of the Union;

– lay down the procedural rules on the placing of goods under the Union transit

procedure and on the discharge of that procedure, on the operation of the

simplifications of that procedure and on the customs supervision of goods passing

through the territory of a third country under the external Union transit procedure;

– lay down the procedure for the placing of goods under the customs warehousing

procedure or free zone procedure;

– lay down the procedural rules regarding the conditions for placing goods intended for

distance sales under the customs warehousing procedure in a customs warehouse for

distance sales;

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– lay down measures on the uniform management of tariff and other quotas and tariff

ceilings and the management of the customs surveillance of the release for free

circulation or export of goods;

– determine the tariff classification of goods;

– lay down the procedural rules on the provision and verification of a proof of

non-preferential origin of goods;

– lay down the procedural rules on the preferential origin of goods and measures

granting a beneficiary country or territory a temporary derogation from the rules on

preferential origin of goods benefiting from preferential measures adopted

unilaterally by the Union;

– lay down measures to determine the origin of specific goods;

– lay down the procedural rules for determining the customs value of goods;

– lay down measures establishing the appropriate method of customs valuation or

criteria to be used for determining the customs value in specific situations, including

distance sales;

– lay down the procedural rules for the provision, determining the amount of,

monitoring and release of guarantees, and for the revocation and the cancellation of

an undertaking given by a guarantor;

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– lay down the procedural rules regarding the temporary prohibitions relating to the

use of comprehensive guarantees;

– lay down measures to ensure mutual assistance between the customs authorities in

cases of incurrence of a customs debt;

– lay down the procedural rules for the repayment and remission of an amount of

import or export duty, for informing the Commission of repayments and remissions,

and on the decisions to be adopted by the Commission on repayment or remission;

– activate the necessary actions and arrangements to be applied in the event of a crisis;

– specify the independent status and lay down detailed tasks and responsibilities of the

Data Auditor of the EU Customs Authority;

– authorise the Member States to enter into bilateral agreements with third countries on

the exchange of information for the purpose of customs cooperation;

– specify the data that Member States are to provide to the EU Customs Authority for

the purpose of assessment and reporting, as well as the data’s level of confidentiality,

and the design of the performance measurement.

Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the

European Parliament and of the Council29.

29 Regulation (EU) No 182/2011 of the European Parliament and of the Council

of 16 February 2011 laying down the rules and general principles concerning mechanisms

for control by the Member States of the Commission’s exercise of implementing powers

(OJ L 55, 28.2.2011, p. 13, ELI: http://data.europa.eu/eli/reg/2011/182/oj).

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(116) The advisory procedure should be used for the adoption of:

– implementing acts requesting Member States to revoke decisions relating to binding

information, given that those decisions affect only one Member State and aim to

ensure compliance with the customs legislation;

– implementing acts on the repayment or remission of an amount of import or export

duty, given that those decisions directly affect the applicant for that repayment or

remission;

– implementing acts specifying the independent status and laying down the detailed

tasks and responsibilities of the Data Auditor of the EU Customs Authority;

– implementing acts authorising a Member State to enter into a bilateral agreement on

the exchange of information for the purpose of customs cooperation, given that such

bilateral agreements affect only one Member State.

(117) In duly justified cases, where imperative grounds of urgency so require, the Commission

should adopt immediately applicable implementing acts relating to:

– measures to ensure uniform application of customs controls and risk management,

including the exchange of risk information and analysis, common priority control

areas and common risk criteria and standards;

– determining the tariff classification of goods;

– determining the origin of specific goods;

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– establishing the appropriate method of customs valuation or criteria to be used for

determining the customs value of goods in specific situations, including distance

sales;

– temporary prohibitions relating to the use of comprehensive guarantees;

– activating the necessary actions and arrangements to be applied in the event of a

crisis;

– rapidly empowering a Member State to enter into a bilateral agreement with a third

country on the exchange of information for the purpose of customs cooperation.

(118) In accordance with the principle of proportionality, it is necessary and appropriate, for the

achievement of the basic objectives of enabling the customs union to function effectively

and implementing the common commercial policy, to lay down the rules and procedures

applicable to goods brought into or taken out of the customs territory of the Union. This

Regulation does not go beyond what is necessary to achieve the objectives pursued, in

accordance with Article 5(4) of the Treaty on European Union.

(119) From 1 March 2031, economic operators should be able to start using, on a voluntary basis,

the capabilities of the EU Customs Data Hub. By 1 March 2034, the EU Customs Data

Hub should be fully developed, and all economic operators should use it.

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(120) This Regulation should be applied within an ambitious timeline, but applied gradually.

Accordingly, the provisions of this Regulation conferring implementing and delegated

powers to the Commission should apply as soon as this Regulation enters into force, to

allow the Commission the possibility to revise the existing delegated and implementing

acts and, where appropriate, to adopt new delegated and implementing acts based on the

new delegations of powers and empowerments as soon as this Regulation enters into force.

By contrast, to enable the Member States and the economic operators to adapt to the new

rules, the vast majority of the provisions of this Regulation should apply from 12 months

after its entry into force. That includes the repeal of the current Union Customs Code,

which should only be effective after that 12-month adaptation period. Finally, the

provisions referring to distance sales and the EU Customs Authority, except those

governing the EU Customs Authority’s legal status and the start of its activities, should

apply from 1 July 2028.

(121) The Commission should make every effort to ensure that the delegated and implementing

acts provided for in this Regulation enter into force sufficiently in advance of the

application date of the relevant provisions in this Regulation to allow for their timely

implementation by Member States.

(122) The European Data Protection Supervisor was consulted in accordance with Article 42(1)

of Regulation (EU) 2018/1725 and delivered an opinion on 11 July 2023,

HAVE ADOPTED THIS REGULATION:

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TITLE I

GENERAL PROVISIONS

Chapter 1

Scope of customs legislation and mission of the customs authorities

Article 1

Subject matter and scope

1. This Regulation establishes the Union Customs Code. It lays down the general rules and

procedures applicable to goods brought into or taken out of the customs territory of

the Union.

This Regulation also establishes the European Union Customs Authority (the ‘EU Customs

Authority’) and the rules, the common standards and the governance framework for the

establishment of the European Union Customs Data Hub (the ‘EU Customs Data Hub’).

2. Without prejudice to international law and conventions, and to Union law in other fields,

this Regulation shall apply uniformly throughout the customs territory of the Union.

3. Certain provisions of the customs legislation apply outside the customs territory of the

Union under Union law governing specific fields or international conventions.

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4. Certain provisions of the customs legislation, including the simplifications for which it

provides, shall apply to the trade in Union goods between parts of the customs territory of

the Union to which Directive 2006/112/EC or Directive (EU) 2020/262 apply and parts of

that territory where those Directives do not apply, or to trade between parts of that territory

where those Directives do not apply.

Article 2

Mission of customs authorities

With a view to making the customs union act as one, achieving a uniform implementation of the

customs legislation, including harmonised customs control rules, and enabling the smooth

functioning of the internal market, the mission of the customs authorities is to protect the financial

and economic interests of the Union and its Member States by collecting customs duties and other

charges effectively and by combatting fraud, facilitate legitimate business activity, contribute to fair

trade and to the overall supply chain security, and combat illicit trade.

In addition, customs authorities shall contribute to ensuring the safety and security of the Union and

its residents and to the protection of human, animal and plant health and life, consumers and the

environment, as well as of other public interests protected by other legislation applied by the

customs authorities within their competence and, where appropriate, in close cooperation with other

competent authorities.

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Article 3

Customs territory

1. The customs territory of the Union shall comprise the following territories, including their

territorial waters, internal waters and airspace:

(a) the territory of the Kingdom of Belgium;

(b) the territory of the Republic of Bulgaria;

(c) the territory of the Czech Republic;

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

(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);

(f) the territory of the Republic of Estonia;

(g) the territory of Ireland;

(h) the territory of the Hellenic Republic;

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

(j) the territory of the French Republic, except the French overseas countries and

territories to which Part Four of the Treaty on the Functioning of the European Union

(TFEU) applies;

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(k) the territory of the Republic of Croatia;

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

(m) the territory of the Republic of Cyprus, in accordance with the provisions of the 2003

Act of Accession;

(n) the territory of the Republic of Latvia;

(o) the territory of the Republic of Lithuania;

(p) the territory of the Grand Duchy of Luxembourg;

(q) the territory of Hungary;

(r) the territory of the Republic of Malta;

(s) the territory of the Kingdom of the Netherlands in Europe;

(t) the territory of the Republic of Austria;

(u) the territory of the Republic of Poland;

(v) the territory of the Portuguese Republic;

(w) the territory of Romania;

(x) the territory of the Republic of Slovenia;

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(y) the territory of the Slovak Republic;

(z) the territory of the Republic of Finland; and

(za) the territory of the Kingdom of Sweden.

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:

(a) in relation to France, 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);

(b) in relation to Cyprus, 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).

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Article 4

Delegation of powers

The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by specifying which provisions of the customs legislation concerning

the provision of data, the proof of customs status and the use of the internal Union transit procedure

apply to the trade in Union goods referred to in Article 1(4) and laying down simplifications of

those provisions, provided that those delegated acts do not affect the proper application of the

relevant fiscal measures. Those delegated acts may address particular circumstances pertaining to

the trade in Union goods involving only one Member State.

Chapter 2

Definitions

Article 5

Definitions

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

(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;

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(2) ‘customs legislation’ means all of the following:

(a) this Regulation and the provisions amending, supplementing or implementing it

adopted at Union or national level;

(b) the Common Customs Tariff;

(c) the legal acts establishing a Union system of reliefs from customs duty;

(d) customs provisions contained in international agreements, if those provisions are

applicable in the Union; and

(e) Regulation (EU) 2022/2399 and the provisions amending, supplementing or

implementing it;

(3) ‘other legislation applied by the customs authorities’ means legislation other than customs

legislation applicable to goods entering, exiting or passing through the customs territory of

the Union, or to goods to be placed on the Union market, in the implementation of which

the customs authorities are involved;

(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 of import or export authorisations;

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(5) ‘person’ means a natural person, a legal person or an 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;

(6) ‘economic operator’ means a person who, in the course of that person’s business, is

involved in activities covered by the customs legislation;

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

(a) in the case of a natural person, having his or her habitual residence in the customs

territory of the Union;

(b) in the case of a legal person or an association of persons, having its registered office,

its central headquarters or a permanent business establishment in the customs

territory of the Union;

(8) ‘permanent business establishment’ means a fixed place of business where both the

necessary human resources and the necessary technical resources are permanently present

and through which a person’s customs-related operations are wholly or partly carried out;

(9) ‘Member State of establishment’ means:

(a) the Member State in which a person is established in accordance with point (7); or

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(b) where a legal person or an association of persons has its registered office, central

headquarters or permanent business establishment in different Member States, the

Member State in which the main accounts for customs purposes of that person or

association of persons are held or accessible, and in which at least part of the

customs activities are carried out or are to be carried out;

(10) ‘customs decision’ means any act by the customs authorities that relates to the customs

legislation, gives a ruling on a particular case and has legal effects for the person or

persons concerned;

(11) ‘customs procedure’ means any of the following procedures under which goods can be

placed in accordance with this Regulation:

(a) release for free circulation;

(b) special procedures;

(c) export;

(12) ‘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;

(13) ‘importer’ means:

(a) in the case of distance sales, the importer for distance sales;

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(b) in other cases, the person determined by applying points (i) to (v) in order:

(i) a person who has the power to decide and has decided that goods from a third

country are to be brought into the customs territory of the Union;

(ii) a person who has taken over the power from the person in (i);

(iii) a succeeding person who has the power to decide and has decided to have the

goods placed under a customs procedure;

(iv) the carrier who brings the goods into the customs territory of the Union; or

(v) the holder of the goods;

(14) ‘importer for distance sales’ means either the person supplying goods in distance sales or

the person facilitating distance sales;

(15) ‘distance sales’ means distance sales of goods imported from third countries or third

territories as defined in Article 14(4), point (2), of Directive 2006/112/EC;

(16) ‘IOSS scheme’ means the special scheme laid down in Title XII, Chapter 6, Section 4,

of Directive 2006/112/EC;

(17) ‘exporter’ means:

(a) a private individual carrying goods to be taken out of the customs territory of the

Union where those goods are contained in the private individual’s personal baggage;

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(b) in cases not covered by point (a):

(i) a person established in the customs territory of the Union who has the power to

decide and who has decided that goods are to be taken out of that customs

territory; or

(ii) if there is no person as referred to in point (i), any person established in the

customs territory of the Union who is a party to a contract under which goods

are to be taken out of that customs territory;

(18) ‘re-export’ means the act whereby an exporter takes non-Union goods out of the customs

territory of the Union;

(19) ‘pre-departure information’ means the set of data to be provided, or made available, to the

customs authorities and relating to goods that are to be taken out of the customs territory of

the Union;

(20) ‘customs representative’ means any person appointed by another person to carry out the

acts and formalities required under the customs legislation in that other person’s dealings

with the customs authorities;

(21) ‘data’ means any digital or non-digital representation of acts, facts or information and any

compilation of such acts, facts or information, including in the form of document, sound,

visual or audio-visual recording;

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(22) ‘customs surveillance’ means collecting and analysing information in relation to goods

entering, exiting or passing through the customs territory of the Union in order to monitor

those movements at Union level, to ensure the uniform application of customs controls and

compliance with the customs legislation and other legislation applied by the customs

authorities, and to contribute to risk analysis and management;

(23) ‘risk’ means the likelihood and the impact of an event occurring, with regard to goods

moved between the customs territory of the Union and countries outside that territory and

to the presence within the customs territory of the Union of non-Union goods, which

would pose a threat to:

(a) the financial or economic interests of the Union and its Member States;

(b) the safety and security of the Union and its residents, to human, animal or plant

health, to the environment or to any other public interest;

(c) the correct application of Union or national measures;

(24) ‘economic analysis’ means the evaluation or quantification of a policy or an economic

phenomenon in order to understand how economic factors affect the functioning of a

policy, a geographical area or any group of persons, with a view to making better decisions

in the future;

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(25) ‘risk management’ means the systematic identification of risk, including identifying

profiles of economic operators presenting a risk and suspicious transactions, and the

implementation of all measures necessary for limiting exposure to risk and minimising its

potential impact;

(26) ‘customs supervision’ means actions taken in general by the customs authorities with a

view to ensuring that customs legislation and, where appropriate, other legislation applied

by the customs authorities is complied with, or with a view to otherwise contributing to the

management of risks related to goods and their supply chains;

(27) ‘customs controls’ means specific acts performed by the customs authorities with a view to

ensuring compliance with the customs legislation and, where appropriate, other legislation

applied by the customs authorities, or with a view to otherwise contributing to the

management of risks related to goods and their supply chains;

(28) ‘audit’ means a type of customs control in the form of specific acts performed by the

customs authorities in order to collect and evaluate evidence on the compliance of an

economic operator’s management, organisation, internal procedures or internal systems

with the relevant rules and requirements;

(29) ‘place of release’ means:

(a) the competent customs office;

(b) the place designated or approved by the customs authority, including the place

indicated by the Trust and Check trader; or

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(c) a free zone;

(30) ‘notification of availability of the goods’ means the act whereby a person informs the

customs authority that goods are physically located at the place of release and that data

necessary to place those goods under the customs procedure concerned or in temporary

storage, or to end the Union transit procedure, were provided or made available;

(31) ‘random controls’ means customs controls based on principles of random sampling with

regard to a population of interest;

(32) ‘holder of the goods’ means the person who has physical control of the goods;

(33) ‘carrier’ means:

(a) in the context of entry, the person who brings the goods, or who assumes

responsibility for the carriage of the goods, into the customs territory of the Union;

however:

(i) in the case of combined transportation, ‘carrier’ means the person who operates

the means of transport which, once brought into the customs territory of the

Union, moves by itself as an active means of transport;

(ii) in the case of maritime or air traffic under a vessel-sharing or contracting

arrangement, ‘carrier’ means the person who concludes a contract, and issues a

bill of lading or air waybill, for the actual carriage of the goods into the

customs territory of the Union;

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(b) in the context of exit, the person who takes the goods, or who assumes responsibility

for the carriage of the goods, out of the customs territory of the Union; however:

(i) in the case of combined transportation, where the active means of transport

leaving the customs territory of the Union is only transporting another means

of transport which, after the arrival of the active means of transport at its

destination, will move by itself as an active means of transport, ‘carrier’ means

the person who will operate the means of transport which will move by itself

once the means of transport leaving the customs territory of the Union has

arrived at its destination;

(ii) in the case of maritime or air traffic under a vessel-sharing or contracting

arrangement, ‘carrier’ means the person who concludes a contract, and issues a

bill of lading or air waybill, for the actual carriage of the goods out of the

customs territory of the Union;

(34) ‘risk analysis’ means the processing of data, including personal data, with a view to the

identification or quantification of possible risks, using where relevant analytical methods

and artificial intelligence (AI) systems as defined in Article 3, point (1), of Regulation

(EU) 2024/1689 of the European Parliament and of the Council30;

(35) ‘risk signal’ means the indication of a possible risk, based on automated processing

operations implementing risk analysis, in respect of data, information or documents;

30 Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024

laying down harmonised rules on artificial intelligence and amending Regulations

(EC) No 300/2008, (EU) No 167/2013, (EU) No 168/2013, (EU) 2018/858, (EU) 2018/1139

and (EU) 2019/2144 and Directives 2014/90/EU, (EU) 2016/797 and (EU) 2020/1828

(Artificial Intelligence Act) (OJ L, 2024/1689, 12.7.2024,

ELI: http://data.europa.eu/eli/reg/2024/1689/oj).

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(36) ‘risk analysis result’ means, in the case of a risk signal, the determination that a risk is or is

not present, based on an automatic process or on further human assessment of the risk

signal;

(37) ‘risk mitigation measures’ means the measures to prevent, reduce or manage a risk or to

limit its impact, including:

(a) instructing the carrier or exporter that the goods are not to be loaded or transported;

(b) requesting relevant additional information or action;

(c) identifying situations where action by another customs authority or other competent

authority might be appropriate;

(d) recommending the most appropriate place to carry out controls and the most

appropriate measures for those controls;

(e) carrying out a customs control;

(f) 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;

(38) ‘control recommendation’ means the risk analysis-based conclusion of a customs authority

or of the EU Customs Authority as regards whether a risk mitigation measure should be

carried out and, where relevant, when and where it should be carried out;

(39) ‘control decision’ means the individual act by which customs authorities decide whether a

control is to take place;

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(40) ‘control result’ means the preliminary and final outcomes of a control, including any

further action indicated and the competent authorities concerned with the outcomes;

(41) ‘common priority control area’ means a selection of particular customs procedures, types

of goods, traffic routes, modes of transport or economic operators with a view to subjecting

them to increased levels of risk analysis and risk mitigation measures during a certain

period, without prejudice to other controls usually carried out by the customs authorities;

(42) ‘common risk criteria and standards’ means parameters for risk analysis of a risk area and

accompanying standards regarding the practical application of those parameters;

(43) ‘supervision strategy’ means an approach to handling a risk which aims to balance

operational customs supervision efforts and risk mitigation measures throughout the supply

chain in a proportionate and effective manner;

(44) ‘consignment’ means goods conveyed under the same transport contract by one consignor

to one consignee by the same means of transport, including multimodal, coming from the

same territory or third country, and being of the same type, class or description or being

packed together;

(45) ‘customs status’ means the status of goods as Union or non-Union goods;

(46) ‘Union goods’ means goods which fall into any of the following categories:

(a) goods wholly obtained in the customs territory of the Union and not incorporating

goods imported from third countries;

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(b) goods brought into the customs territory of the Union from third countries and

released for free circulation;

(c) goods obtained or produced in the customs territory of the Union, either solely from

goods referred to in point (b) or from goods referred to in points (a) and (b);

(47) ‘non-Union goods’ means goods other than Union goods or goods which have lost their

customs status as Union goods;

(48) ‘release of goods’ means the act whereby the customs authorities, or other persons on their

behalf, make goods available for the purposes specified for the customs procedure under

which the goods are intended to be placed;

(49) ‘entry summary declaration’ means the act whereby a person informs the customs

authorities, in the prescribed form and manner and within a specific time limit, that goods

are to be brought into the customs territory of the Union;

(50) ‘exit summary declaration’ means the act whereby a person informs the customs

authorities, in the prescribed form and manner and within a specific time limit, that goods

are to be taken out of the customs territory of the Union;

(51) ‘temporary storage declaration’ means the act whereby a person indicates, in the prescribed

form and manner, that goods are in temporary storage;

(52) ‘customs declaration’ means the act whereby a person indicates, in the prescribed form and

manner, a wish to place goods under a given customs procedure, with an indication, where

appropriate, of any specific arrangements to be applied;

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(53) ‘presentation of goods to customs’ means the notification to the customs authorities of the

arrival of goods to the customs office designated by the customs authorities or to any other

place designated or approved by the customs authorities, and the availability of those

goods for customs controls;

(54) ‘declarant’ means the person lodging a customs declaration, a temporary storage

declaration, an entry summary declaration, an exit summary declaration, a re-export

declaration or a re-export notification in that person’s own name, or the person in whose

name such a declaration or notification is lodged;

(55) ‘re-export declaration’ means the act whereby a person indicates, in the prescribed form

and manner, a wish to take non-Union goods out of the customs territory of the Union,

with the exception of non-Union goods under the free zone procedure or in temporary

storage;

(56) ‘re-export notification’ means the act whereby a person indicates, in the prescribed form

and manner, a wish to take non-Union goods which are under the free zone procedure or in

temporary storage out of the customs territory of the Union;

(57) ‘manufacturer’ means:

(a) the manufacturer of the product pursuant to the other legislation applied by the

customs authorities that is applicable to that product;

(b) in the case of agricultural products as defined in Article 38(1) TFEU or raw

materials, the producer; or

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(c) if there is no manufacturer or producer as referred to in points (a) and (b), the natural

or legal person or association of persons that manufactured the product or had the

product manufactured, and that markets that product under that person’s or

association’s name or trademark;

(58) ‘product supplier’ means any natural or legal person or association of persons in the supply

chain that manufactures a product in whole or in part, whether as manufacturer or in any

other circumstance;

(59) ‘temporary storage’ means the situation of non-Union goods temporarily stored under

customs supervision in the period between the moment in which the carrier notifies the

arrival of the goods in the customs territory of the Union and their placement under a

customs procedure or their re-export;

(60) ‘expected customs office of first entry’ means the customs office which is competent for

customs supervision at the place where the means of transport carrying the goods is

destined to arrive in the customs territory of the Union from outside that territory;

(61) ‘advance cargo information’ means the set of data provided or made available to customs

authorities in relation to goods that are to be brought into the customs territory of

the Union;

(62) ‘processed products’ means goods placed under a processing procedure which have

undergone processing operations;

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(63) ‘processing operations’ means any of the following:

(a) the working of goods, including erecting, assembling or fitting those goods to other

goods;

(b) the processing of goods;

(c) the destruction of goods;

(d) the repair of goods, including restoring and putting those goods in order;

(e) the use of goods which are not to be found in the processed products but which allow

or facilitate the production of those products, even if such goods are entirely or

partially used up in the process (production accessories);

(64) ‘holder of the transit procedure’ means the person that 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;

(65) ‘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;

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

(67) ‘customs debt’ means the obligation on a person to pay the amount of import or export

duty which applies to specific goods under the customs legislation;

(68) ‘debtor’ means any person liable for a customs debt;

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(69) ‘import duty’ means the customs duty payable on the import of goods;

(70) ‘export duty’ means the customs duty payable on the export of goods;

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

(72) ‘remission’ means the waiving of the obligation to pay an amount of import or export duty

which has not been paid;

(73) ‘buying commission’ means a fee paid by an importer to an agent for representing the

importer in the purchase of goods being valued;

(74) ‘crisis’ means an event, whether natural or man-made, of an exceptional nature and scale,

taking place inside or outside of the Union, that endangers the safety, security, health and

life of residents, economic operators, or personnel of customs authorities and that requires

urgent measures as regards the entry, exit or transit of goods;

(75) ‘crisis response cell’ means a service within the EU Customs Authority that coordinates

the Union’s crisis response efforts within the customs union;

(76) ‘micro, small and medium-sized enterprises’ or ‘SMEs’ means micro, small and

medium-sized enterprises as defined in Article 2 of Recommendation 2003/361/EC;

(77) ‘Economic Operator Registration and Identification number’ or ‘EORI number’ means an

identification number, unique in the customs territory of the Union, assigned by a customs

authority to an economic operator or to another person in order to register that economic

operator or person for customs purposes;

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(78) ‘item’ means one or more goods in a consignment sharing the same tariff classification,

description and, where provided for as part of the data requirements applicable to the

relevant customs declaration or to the data to be provided or made available to the customs

authorities, origin;

(79) ‘shared border-crossing point’ means any customs border-crossing point, situated either in

the territory of a Member State or in the territory of a neighbouring third country, at which

the customs authorities of that Member State and of that neighbouring third country apply

their respective customs legislation pursuant to a bilateral agreement.

Chapter 3

Competent customs authority and operational rules of customs offices

Article 6

Competent customs authority

1. The competent customs authority shall be:

(a) for the decisions relating to the application of the customs legislation in accordance

with Chapter 4, except for specific cases laid down in the customs legislation, the

customs authority of the Member State of establishment of the applicant;

(b) for the activities to be carried out under Articles 97 to 100, the customs authority

competent for the customs office of first entry;

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(c) for the activities to be carried out under Articles 101, 102 and 103, the customs

authority competent for the customs office of first entry or the customs authority of

the Member State in which the goods are unloaded or transhipped, depending on the

specific situation as referred to in Article 101(1), (2) and (3);

(d) for the activities to be carried out under Articles 104 to 108 and Title V, the customs

authority of the Member State in which:

(i) the goods to be in temporary storage are located, including the place where the

transit procedure ends, depending on the specific situation; or

(ii) the goods to be placed under a customs procedure are located;

(e) for the activities to be carried out under Title VII, other than those linked to the

placement of the goods under a customs procedure, the customs authority responsible

for the place where the goods leave the customs territory of the Union.

2. By way of derogation from paragraph 1, point (d), the competent customs authority shall

be:

(a) for the release for free circulation in the case of distance sales where the importer for

distance sales is not making use of the IOSS scheme, the customs authority of the

Member State in which the goods are to be delivered;

(b) where the importer or the exporter is a Trust and Check trader, the customs authority

of the Member State of establishment of that importer or exporter or its customs

representative;

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(c) where the declarant has been authorised to use centralised clearance in accordance

with Article 91, the customs authority of the Member State of establishment of that

declarant.

3. The customs authority responsible for the place of establishment of the Trust and Check

trader shall:

(a) supervise the placing of the goods under the customs procedure concerned;

(b) carry out the customs controls for the verification of the information provided;

(c) where justified, request the customs authority responsible for the place of dispatch or

final destination of the goods to carry out a customs control;

(d) where there is a risk that can only be mitigated after the goods have arrived in the

customs territory of the Union or before they have left that territory, request the

customs authority responsible for the place where the goods enter or exit to perform

customs controls;

(e) carry out the customs formalities for the recovery of the amount of import or export

duty corresponding to any customs debt.

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4. Taking into account the reasonably expected impact on trade flows, the available control

resources and the severity of the risk, the customs authority responsible for the place of

dispatch or final destination of the goods or for the place where the goods enter or exit the

customs territory of the Union shall carry out the customs controls requested by the

customs authority responsible for the place of establishment of the Trust and Check trader

in accordance with paragraph 3, points (c) and (d), and centralised clearance authorisation

holders, and provide that customs authority with the results of those controls, without

prejudice to its own controls pertaining to goods brought into or taken out of the customs

territory of the Union.

5. The competent customs authorities shall have access to the information necessary for

ensuring the correct application of customs legislation and other legislation applied by the

customs authorities.

6. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by laying down the specific cases referred to in paragraph 1,

point (a), of this Article.

7. The Commission shall adopt implementing acts laying down the procedural rules for the

cooperation between customs authorities referred to in paragraph 4 of this Article. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

8. The Commission shall adopt guidelines to specify tasks for the cooperation between

customs authorities referred to in paragraph 4.

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Article 7

Operational rules on the competent customs offices

1. Except where other legislation applied by the customs authorities provides otherwise,

Member States shall determine the location and competence of their customs offices.

2. Member States shall ensure that official opening hours of their customs offices are

reasonable and appropriate, taking into account the nature of the traffic and of the goods

and the customs procedures under which they are to be placed, so that the flow of

international traffic is neither hindered nor distorted.

Chapter 4

Customs decisions

SECTION 1

GENERAL PRINCIPLES

Article 8

Decisions taken upon application

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.

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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.

2. Customs authorities shall, without delay and at the latest 30 calendar days from the date of

receipt of an application for a decision, verify whether the conditions for the acceptance of

that application are fulfilled.

Where a customs authority establishes that the application for a decision contains all the

information required in order for them to be able to take that decision, it shall communicate

the application’s acceptance to the applicant within 30 calendar days from the date of

receipt of that application.

Where the customs authority establishes that the application does not contain all the

information required, it shall ask the applicant to provide the relevant additional

information within a reasonable period, which shall not exceed 30 calendar days. In such

cases, the customs authority shall decide whether the application is complete and therefore

is to be accepted, or whether it is incomplete and therefore is to be refused, within a period

of no more than 60 calendar days from the date of receipt of the first application. If the

customs authority does not communicate its decision to the applicant within that period,

the application shall be considered to have been accepted at the end of the period

of 60 calendar days.

3. Except in specific cases laid down in the customs legislation, the competent customs

authority shall take a decision as referred to in paragraph 1 at the latest 120 calendar days

from the date of acceptance of the application and shall notify the applicant of that decision

without delay.

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Where the customs authority is unable to comply with the time limit for taking a decision,

including where such a delay is due to ongoing consultations with other competent

authorities or international bodies, it shall inform the applicant of that fact before the

expiry of that time limit, stating the reasons for the delay and indicating the further period

that it considers necessary in order to take a decision. Except in specific cases laid down in

the customs legislation, that further period shall not exceed 30 calendar days.

In addition, the customs authority may extend the time limit for taking a decision that is

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 necessary to carry them out

shall be communicated to the customs authority, which shall decide whether to grant the

requested extension.

Where the customs authority fails to take a decision within the time limits established in

the first, second and third subparagraphs, the applicant shall receive an automatic

notification. The applicant may consider that failure to take a decision constitutes a

negative decision.

4. Except in specific cases laid down in the customs legislation, or where otherwise specified

in the decision itself, a 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 19(2), decisions shall be enforceable by the

customs authorities from their date of adoption.

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5. Except in specific cases laid down in the customs legislation, a decision shall be valid

without limitation of time.

6. Before taking a decision which would adversely affect the applicant, the customs authority

shall communicate to the applicant the grounds on which it intends to base its decision.

The applicant shall be given the opportunity to express its opinion within a prescribed

period calculated from the date on which it received 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 way, of the decision.

The rights and obligations referred to in the first subparagraph shall not apply:

(a) where the decision concerned relates to binding information referred to

in Article 15(1);

(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 166(4), first subparagraph;

(c) where the nature or the level of the threat to the safety and security of the Union and

its residents, to human, animal or plant health, to the environment or to consumers so

requires;

(d) where the decision concerned aims to secure the implementation of another decision

on which the applicant has been given the opportunity to express its opinion, without

prejudice to the law of the Member State concerned;

(e) where it would prejudice investigations initiated for the purpose of combatting fraud;

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(f) where the application does not satisfy the conditions for its acceptance;

(g) where the customs authority instructs the person who lodged the entry summary

declaration, or who provided or made available the advance cargo information, that

the goods are not to be loaded or transported;

(h) where the decision concerns a notification to the applicant of a Commission decision

as referred to in Article 217(3);

(i) where an EORI number is to be invalidated, at the request of the economic operator

concerned, or where there is no customs activity for three years or an economic

operator no longer exists;

(j) where the nature or the level of a threat to financial interests of the Union or its

Member States so requires.

7. A decision that 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 18.

8. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining:

(a) the data required for applications and decisions referred to in this Article;

(b) the conditions for the acceptance of an application, referred to in paragraph 2 of

this Article;

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(c) the specific cases in which the time limit for taking a specific decision and the time

limit for a possible extension of that time limit differs from the time limits referred to

in paragraph 3 of this Article;

(d) the specific cases, referred to in paragraph 4 of this Article, in which a decision takes

effect from a date that is different from the date on which the applicant receives it or

is deemed to have received it;

(e) the specific cases, referred to in paragraph 5 of this Article, in which the decision is

not valid without limitation of time;

(f) the duration of the period referred to in paragraph 6, first subparagraph, of

this Article;

(g) the rules relating to the cases referred to in paragraph 6, second subparagraph, of

this Article.

9. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

amend paragraphs 2 and 3 of this Article to shorten the time limits referred to therein, if

appropriate, once the EU Customs Data Hub is operational.

10. The Commission shall adopt implementing acts laying down the procedure for:

(a) the submission and the acceptance of the application for a decision, referred to in

paragraphs 1 and 2;

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(b) taking the decisions referred to in this Article, including, where appropriate, as

regards the right to be heard and the consultation of other Member States concerned.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

Article 9

Management of decisions taken upon application

1. The holder of the decision shall comply with the obligations resulting from that decision.

2. The holder of the decision shall continuously monitor the fulfilment of the criteria and the

compliance with the conditions, as well as the compliance with the obligations, resulting

from that decision and, where applicable, establish internal controls capable of preventing,

detecting and correcting illegal or irregular transactions.

3. The holder of the decision shall inform the customs authorities without delay of any factor

that arises after the decision was taken that could influence the continuation or content of

that decision.

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4. Customs authorities shall regularly monitor whether the holder of the decision continues to

fulfil the relevant criteria and to comply with the relevant obligations, in particular the

ability of the holder of the decision to prevent, react to and remedy errors through

appropriate internal controls and to notify customs authorities of any suspicion of customs

fraud of which the holder is aware, or should reasonably have been aware, or of

information that could lead to its detection, in particular in accordance with Articles 27, 28,

30 and 31. Based on such monitoring activity, the customs authorities shall assess the risk

profile of the holder of the decision, where relevant. Where the holder of the decision has

been established in the customs territory of the Union for less than three years, the customs

authorities shall closely monitor the holder during the first year after the decision is taken.

5. The customs authorities shall communicate to the EU Customs Authority the decisions

taken upon application and all monitoring activities that they carry out in accordance with

paragraph 4. The EU Customs Authority shall take this information into account for risk

management purposes.

6. Until 28 February 2034, the customs authorities shall record their decisions in the existing

electronic systems for the exchange of information developed by the Commission and the

Member States. The Commission and the Member States shall have access to those

decisions and underlying information in those systems.

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7. Without prejudice to other applicable provisions specifying the cases in which decisions

are invalid or become null and void, the customs authorities which took a decision may at

any time annul, revoke or amend it where it does not conform to the customs legislation.

Customs authorities shall inform the EU Customs Authority about such annulment,

revocation and amendment of customs decisions, unless this information is already

available in the EU Customs Data Hub.

8. In specific cases laid down in the customs legislation, the customs authorities shall

re-assess a decision.

9. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining:

(a) detailed rules for monitoring decisions as referred to in paragraphs 2, 3 and 4 of

this Article;

(b) the specific cases where decisions are to be re-assessed, as referred to in paragraph 8

of this Article, and the rules for such re-assessing.

Article 10

Union-wide validity of decisions

Decisions relating to the application of the customs legislation shall be valid throughout the customs

territory of the Union, except where the decision provides that its effect is limited to one or more

Member States.

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Article 11

Annulment of favourable decisions

1. The customs authorities shall annul a decision favourable to the holder of the decision if all

the following conditions are fulfilled:

(a) the decision was taken on the basis of incorrect or incomplete information;

(b) the holder of the decision knew or should reasonably have known that the

information was incorrect or incomplete;

(c) if the information had been correct and complete, the decision would have been

different.

2. The holder of the decision shall be notified of its annulment.

3. The annulment of a decision shall take effect from the date on which the initial decision

took effect, unless otherwise specified in the decision on that annulment in accordance

with the customs legislation.

4. The Commission shall adopt implementing acts laying down the rules for annulling

favourable decisions. Those implementing acts shall be adopted in accordance with the

examination procedure referred to in Article 283(4).

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Article 12

Revocation, suspension and amendment of favourable decisions

1. A favourable decision shall be revoked or amended:

(a) where one or more of the conditions for taking that decision were not or are no

longer fulfilled;

(b) where the holder of the decision fails to fulfil the obligations imposed by that

decision; or

(c) at the application of the holder of the decision.

2. A favourable decision shall be suspended where:

(a) the customs authority considers that there may be sufficient grounds for annulling,

revoking or amending the decision, but does not yet have all necessary elements to

decide on the annulment, revocation or amendment;

(b) the customs authority considers that the conditions for the decision are not fulfilled

or that the holder of the decision does not comply with the obligations imposed by

that decision, and it is appropriate to allow the holder of the decision time to take

measures to ensure fulfilment of the conditions or the compliance with the

obligations;

(c) the holder of the decision requests such suspension because the holder is temporarily

unable to fulfil the conditions for that decision or the obligations imposed by that

decision.

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In the cases referred to in points (b) and (c), the holder of the decision shall notify the

customs authority competent to take the decision of the measures that the holder will take

to ensure the fulfilment of the conditions or compliance with the obligations, as well as the

period needed to take those measures.

3. Except in specific cases laid down in the customs legislation, a favourable decision

addressed to several persons may be revoked only in respect of a person who fails to

comply with an obligation imposed by that decision.

4. The holder of the decision shall be notified of its revocation, suspension or amendment.

5. Article 8(4) shall apply to the revocation, suspension or amendment of the decision.

However, in exceptional cases where the legitimate interests of the holder of the decision

so require, the customs authorities may defer the date on which the revocation or

amendment takes effect by up to one year. That date shall be indicated in the revoking or

amending decision.

6. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining:

(a) the specific cases, referred to in paragraph 3, in which the customs authorities are

permitted to revoke a favourable decision addressed to several persons in respect of

persons other than the person who failed to comply with an obligation imposed by

that decision;

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(b) the exceptional cases in which the customs authorities are permitted to defer the date

on which revocation or amendment takes effect in accordance with paragraph 5,

second subparagraph.

7. The Commission shall adopt implementing acts laying down the procedural rules for

revoking, suspending or amending favourable decisions. Those implementing acts shall be

adopted in accordance with the examination procedure referred to in Article 283(4).

Article 13

Decisions taken without an application

Except when a customs authority acts as a judicial authority, Article 8(4) to (7), Article 9(7) and

Articles 10, 11 and 12 shall apply mutatis mutandis to decisions taken by the customs authorities

without an application by the person concerned.

Article 14

Limitations applicable to decisions on goods

placed under a customs procedure or in temporary storage

Except where the person concerned so requests, the revocation, amendment or suspension of a

favourable decision shall not affect goods which, at the moment when the revocation, amendment

or suspension takes effect, have already been placed under a customs procedure and are still under

that customs procedure, or are in temporary storage, as a result of the revoked, amended or

suspended decision.

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SECTION 2

BINDING INFORMATION

Article 15

Decisions relating to binding information

1. The customs authorities shall, upon application, take decisions relating to binding tariff

information (‘BTI decisions’), decisions relating to binding origin information (‘BOI

decisions’) and decisions relating to binding valuation information (‘BVI decisions’).

Such applications shall not be accepted in any of the following cases:

(a) where the application is made, or has already been made, at the same or another

customs office, by or on behalf of the holder of a decision:

(i) for BTI decisions, in respect of the same goods;

(ii) for BOI decisions, in respect of the same goods and in the same circumstances

determining the acquisition of origin;

(iii) for BVI decisions, in respect of goods in the same circumstances determining

the customs value;

(b) where the application does not relate to any intended use of decision relating to

binding information or any intended use of a customs procedure.

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2. Decisions relating to binding information shall be binding, only in respect of the tariff

classification or the determination of the origin or of customs value of the goods

concerned, on:

(a) the customs authorities, in relation to the holder of the decision, only in respect of

goods for which customs formalities are completed after the date on which the

decision takes effect;

(b) the holder of the decision, in relation to customs authorities, only with effect from

the date on which he or she receives, or is deemed to have received, notification of

the decision.

3. Decisions relating to binding information shall be valid for a period of three years from the

date on which they take effect.

4. For the application of a decision relating to binding information in the context of a

particular customs procedure, the holder of the decision shall be able to prove:

(a) in the case of a BTI decision, that the goods in question correspond in every respect

to those described in the decision;

(b) in the case of a BOI decision, that the goods in question and the circumstances

determining the acquisition of origin correspond in every respect to the goods and the

circumstances described in the decision;

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(c) in the case of a BVI decision, that the circumstances determining the customs value

for the goods in question correspond in every respect to the circumstances described

in the decision.

Article 16

Management of decisions relating to binding information

1. A BTI decision shall cease to be valid before the end of the period referred to in

Article 15(3) where it no longer conforms to the law as a result of either of:

(a) the adoption of an amendment to the nomenclatures referred to in Article 166(2),

points (a) and (b); or

(b) the adoption of measures referred to in Article 167(4).

In such cases, the BTI decision shall cease to be valid with effect from the date of

application of the amendment or the measures.

2. A BOI decision shall cease to be valid before the end of the period referred to

in Article 15(3):

(a) where the BOI decision is no longer compliant with Union law as a result of the

adoption of a legally binding act of the Union or the conclusion of an agreement by

the Union that becomes applicable in the Union, with the BOI decision ceasing to be

valid with effect from the date of application of that act or agreement; or

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(b) where the BOI decision is no longer compatible with the Agreement on Rules of

Origin established in the World Trade Organisation (WTO) or with the advisory

opinions, information, advice and similar acts concerning the determination of the

origin of goods to secure uniformity in the interpretation and application of that

Agreement, with the BOI decision ceasing to be valid with effect from the date of

their publication in the Official Journal of the European Union.

3. A BVI decision shall cease to be valid before the end of the period referred to

in Article 15(3):

(a) where the BVI decision is no longer compliant with Union law as a result of the

adoption of a legally binding act of the Union, with the BVI decision ceasing to be

valid from the date of application of that act; or

(b) where the BVI decision is no longer compatible with the Article VII of the General

Agreement on Tariffs and Trade, or the Agreement on the Implementation of

Article VII of the General Agreement on Tariffs and Trade 199431, or with the

decisions adopted for the interpretation of that Agreement by the Committee on

Customs Valuation, with the BVI decision ceasing to be valid from the date of their

publication in the Official Journal of the European Union.

4. Decisions relating to binding information shall not cease to be valid with retroactive effect.

5. By way of derogation from Article 9(7) and Article 11, the customs authorities shall annul

decisions relating to binding information only where they are based on inaccurate or

incomplete information from the applicants.

31 OJ L 336, 23.12.1994, p. 119,

ELI: http://data.europa.eu/eli/agree_internation/1994/800(9)/oj.

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6. The customs authorities shall revoke decisions relating to binding information in

accordance with Article 9(7) and Article 12. However, such decisions shall not be revoked

at the application of the holder of the decision.

7. Decisions relating to binding information shall not be amended.

8. The customs authorities shall revoke BTI decisions where they are no longer compatible

with the interpretation of any of the nomenclatures referred to in Article 166(2), points (a)

and (b), as a result of any of the following:

(a) the adoption of explanatory notes referred to in Article 9(1), point (a), first indent of

Council Regulation (EEC) No 2658/8732, the BTI decision being revoked with effect

from the date of publication of those explanatory notes in the Official Journal of the

European Union;

(b) the delivery of a judgment of the Court of Justice of the European Union, the BTI

decision being revoked with effect from the date of publication of the operative part

of the judgment in the Official Journal of the European Union;

(c) the adoption of classification decisions, classification opinions or amendments to the

explanatory notes to the Nomenclature of the Harmonised Commodity Description

and Coding System, adopted by the Organization set-up by the Convention

establishing a Customs Co-operation Council, done at Brussels

on 15 December 1950, the BTI decision being revoked with effect from the date of

publication of the relevant Commission communication in the ‘C’ series of the

Official Journal of the European Union.

32 Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical

nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1,

ELI: http://data.europa.eu/eli/reg/1987/2658/oj).

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9. BOI and BVI decisions shall be revoked where they are no longer compatible with a

judgment of the Court of Justice of the European Union, with effect from the date of

publication of the operative part of the judgment in the Official Journal of the

European Union.

10. Where a decision relating to binding information ceases to be valid in accordance with

paragraph 1, point (b), or with paragraph 2 or 3, or is revoked in accordance with

paragraph 6, 8 or 9, the decision may still be used in respect of binding contracts which

were based upon that decision and were concluded before it ceased to be valid or was

revoked. That extended use shall not apply where a BOI decision is taken for goods to be

exported.

The period of extended use referred to in the first subparagraph shall be no longer than six

months from the date on which the decision relating to binding information ceases to be

valid or is revoked. However, a measure referred to in Article 167(4), a measure referred to

in Article 172 or a measure referred to in Article 182 may exclude that extended use or lay

down a shorter period. In the case of products for which an import or export certificate is

submitted when customs formalities are carried out, the period of six months shall be

replaced by the period of validity of the certificate.

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In order to benefit from the extended use of a decision relating to binding information, the

holder of that decision shall submit an application to the customs authority that took the

decision within 30 days of the date on which it ceases to be valid or is revoked, indicating

the quantities for which a period of extended use is requested and the Member State or

Member States in which goods will be cleared during the period of extended use. That

customs authority shall take a decision on the extended use and notify the holder thereof

without delay and at the latest 30 days from the date on which it receives all the

information required in order to enable it to take such decision.

11. The Commission shall notify the customs authorities where:

(a) the taking of decisions relating to binding information for goods whose correct and

uniform tariff classification or determination of origin or determination of the

customs value is not ensured is suspended; or

(b) the suspension referred to in point (a) is withdrawn.

12. The Commission may adopt implementing acts, in the form of decisions, requesting

Member States to revoke a BTI decision, BOI decision or BVI decision to ensure a correct

and uniform tariff classification or determination of the origin of goods or of the customs

value.

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Before adopting such a decision, the Commission shall communicate the grounds on which

it intends to base its decision to the holder of the BTI decision, BOI decision or BVI

decision, who shall be given the opportunity to express its views within a period prescribed

from the date on which the holder receives that communication or is deemed to have

received it.

Those implementing acts shall be adopted in accordance with the advisory procedure

referred to in Article 283(2).

13. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by laying down the rules for taking the decisions referred to in

paragraph 12 of this Article, including on the communication to the persons concerned of

the grounds on which the Commission intends to base its decisions and the time limit

within which those persons may express their views.

14. The Commission shall adopt implementing acts laying down the procedural rules for:

(a) using a decision relating to binding information after it ceases to be valid or is

revoked, in accordance with paragraph 10 of this Article;

(b) notifying the customs authorities in accordance with paragraph 11 of this Article.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

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SECTION 3

APPEALS

Article 17

Decisions taken by a judicial authority

Articles 18 and 19 shall not apply to appeals lodged with a view to the annulment, revocation or

amendment of a decision relating to the application of the customs legislation taken by a judicial

authority, or by customs authorities acting as judicial authorities.

Article 18

Right of appeal

1. A person shall have a right to appeal against any decision taken by the customs authorities

relating to the application of the customs legislation, provided that the decision concerns

that person directly and individually.

Any person who has applied to the customs authorities for a decision and has not obtained

one within the time limits referred to in Article 8(3) shall also be entitled to exercise its

right of appeal.

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2. It shall be possible to exercise the right of appeal in at least two stages:

(a) initially, before the customs authorities or a judicial authority or other body

designated for that purpose by the Member State concerned;

(b) subsequently, before a higher independent body, which can be a judicial authority or

an equivalent specialised body, depending on the national law of the Member State

concerned.

3. The appeal shall be lodged in the Member State in which the decision was taken or was

applied for.

4. Member States shall ensure that the appeals procedure enables the prompt confirmation or

correction of decisions taken by the customs authorities.

Article 19

Suspension of implementation

1. The submission of an appeal shall not have the effect of suspending the implementation of

the decision being appealed.

2. Notwithstanding paragraph 1, the customs authorities shall suspend the implementation of

such a decision in whole or in part where they have good reason to believe that the

decision being appealed is inconsistent with the customs legislation or that irreparable

damage might be suffered by the person concerned.

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3. In the cases referred to in paragraph 2, where the decision being appealed has the effect of

causing import or export duty to be payable, the suspension of implementation of that

decision shall be conditional upon the provision of a guarantee, unless it is established, on

the basis of a documented assessment, that such a guarantee would be likely to cause the

debtor serious economic or social difficulties.

SECTION 4

CHARGES AND COSTS

Article 20

Charges, costs and Union handling fee

1. Customs authorities shall not impose charges for the performance of customs controls or

for any other application of the customs legislation carried out during the official opening

hours of their competent customs offices.

2. By way of derogation from paragraph 1, customs authorities shall collect a Union handling

fee of a fixed amount per item for the services to be rendered for handling a request for

placing goods under the release for free circulation procedure where those goods are sold

in distance sales.

3. The amount of the Union handling fee referred to in paragraph 2 shall correspond to the

approximate costs of the services referred to in that paragraph. Those costs shall include at

least the costs of checking the data, of carrying out risk analysis, of the relevant

infrastructure and of controls, including services rendered by the EU Customs Authority.

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4. The amount referred to in paragraph 2 shall be lower where the subject of release for free

circulation is goods sold in distance sales from a customs warehouse for distance sales.

5. The debtor of the customs debt at import shall pay the Union handling fee at least once a

month to the customs authorities competent for the release for free circulation of the goods

at the moment of the payment of the customs debt. Where there is no customs debt, the

person that would have been the debtor in the event of a customs debt shall be the debtor

for the Union handling fee.

As regards matters in relation to which no specific rules are laid down in, or established

pursuant to, this Article, the provisions on customs debt shall apply mutatis mutandis to the

Union handling fee.

6. The Union handling fee shall be non-refundable.

7. Until 30 June 2028, in accordance with Article 285(2), the Commission shall provide an

appropriate IT solution at Union level for the purpose of the calculation of the Union

handling fee.

8. The Commission shall produce a report every two years to assess the approximate costs of

the services referred to in paragraphs 2 and 3.

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9. Member States may determine and apply charges or recover costs for specific services

other than those referred to in paragraph 2, in particular the following:

(a) attendance, where requested, by customs staff outside official office hours or at

premises other than customs premises;

(b) analyses or expert reports on goods and postal fees for the return of goods to an

applicant, in particular in respect of decisions taken pursuant to Article 15 or the

provision of information in accordance with Article 25;

(c) the examination or sampling of goods for verification purposes, or the destruction of

goods, where costs other than the cost of using customs staff are involved;

(d) exceptional control measures necessary due to the nature of the goods or to a

potential risk.

10. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Article by establishing the amount of the Union handling fee referred to in

paragraphs 2 and 3 of this Article.

11. The Commission may adopt implementing acts laying down the procedure for collecting

the Union handling fee from the economic operator. Those implementing acts shall be

adopted in accordance with the examination procedure referred to in Article 283(4).

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Chapter 5

Currency conversion and time limits

Article 21

Currency conversion

1. The competent authorities shall publish, where appropriate also by making available

online, the applicable exchange rate where currency conversion is necessary for one of the

following reasons:

(a) because factors used to determine the customs value of goods are expressed in a

currency other than that of the Member State in which the customs value is

determined;

(b) because the value of the euro in national currencies is required for the purposes of

determining the tariff classification of goods and the amount of import and export

duty, including where it is required for the application of value thresholds laid down

in the Common Customs Tariff.

2. Where currency conversion is necessary for reasons other than those referred to in

paragraph 1, the value of the euro in national currencies to be applied within the

framework of the customs legislation shall be fixed at least once a year.

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3. The Commission shall adopt implementing acts laying down rules on currency conversion

for the purposes referred to in paragraphs 1 and 2 of this Article. Those implementing acts

shall be adopted in accordance with the examination procedure referred to

in Article 283(4).

Article 22

Periods, dates and time limits

1. Where a period, date or time limit is laid down in the customs legislation, such period shall

not be extended or reduced and such date or time limit shall not be deferred or brought

forward, unless otherwise provided therein.

2. The rules applicable to periods, dates and time limits set out in Regulation

(EEC, Euratom) No 1182/71 of the Council33 shall apply, except where otherwise provided

for in the customs legislation.

33 Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules

applicable to periods, dates and time limits (OJ L 124, 8.6.1971, p. 1,

ELI: http://data.europa.eu/eli/reg/1971/1182/oj).

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Chapter 6

Other provisions

Article 23

Confidentiality of data

1. Data acquired by the customs authorities or by the EU Customs Authority which is by its

nature confidential or which is provided on a confidential basis shall be kept confidential.

This notwithstanding, such data may be disclosed where the customs authorities or the EU

Customs Authority are obliged or authorised to do so pursuant to Union or national law, in

particular for reasons related to legal proceedings.

2. Member States may, in consultation with the Commission, designate specific data the

disclosure of which would harm the essential interests of their security, to be technically

tagged within the EU Customs Data Hub in such a way that any further processing of such

data is limited to the competent authorities of the Member State concerned, unless those

authorities expressly authorise further processing by another person. The person who

transmits the data to the EU Customs Data Hub shall clearly set the processing limitations

of such data that can be linked to the specific supply chains or the data categories.

3. For the purposes of paragraph 2, the Member State concerned shall inform the Commission

about the specific essential interests of their security that are at stake and explain why it

considers that those interests could not be sufficiently protected under the general

framework of provisions regarding data processing within the EU Customs Data Hub.

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4. Any disclosure, extraction or communication of data under this Regulation shall be carried

out with an adequate level of data protection.

5. Without prejudice to Directive (EU) 2016/943 of the European Parliament and of the

Council34, from 1 March 2031, customs authorities of the Member States or the EU

Customs Authority shall make available, upon request, aggregate non-confidential,

non-personal and non-commercially sensitive customs data.

6. The Commission shall adopt implementing acts laying down the procedures for the data

requests referred to in paragraph 5 of this Article, and the form and categories of data that

can be made available upon such request. Those implementing acts shall be adopted in

accordance with the examination procedure referred to in Article 283(4).

Article 24

Exchange of additional information between customs authorities and economic operators

1 Customs authorities and economic operators may exchange any information not

specifically required under the customs legislation, and in particular for the purpose of

mutual cooperation with the aim of identifying and countering risk. That exchange may

take place pursuant to a written agreement and may include access by the customs

authorities to the electronic systems of economic operators.

34 Directive (EU) 2016/943 of the European Parliament and of the Council of 8 June 2016 on

the protection of undisclosed know-how and business information (trade secrets) against

their unlawful acquisition, use and disclosure (OJ L 157, 15.6.2016, p. 1,

ELI: http://data.europa.eu/eli/dir/2016/943/oj).

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2. Any information provided by one party to another in the course of the cooperation referred

to in paragraph 1 shall be confidential unless both parties agree otherwise or unless

otherwise provided in Union or national law.

Article 25

Provision of information by the customs authorities

1. Any person may request from the customs authorities information concerning the

application of the customs legislation. The customs authorities may refuse such a request

where it does not relate to an activity pertaining to international trade in goods that is

actually envisaged.

2. Customs authorities shall maintain a regular dialogue with economic operators and other

authorities involved in international trade in goods. They shall promote transparency by

making the customs legislation, general administrative rulings and relevant application

forms freely available, wherever practical without charge, including online.

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TITLE II

OBLIGATIONS AND RIGHTS OF PERSONS

WITH REGARD TO CUSTOMS LEGISLATION

Chapter 1

Registration

Article 26

Registration

1. Economic operators established in the customs territory of the Union shall register with the

customs authorities of the Member State of establishment in order to obtain an EORI

number. Where possible, that registration shall also include the electronic identification of

the economic operator in the national electronic identification schemes referred to in

Regulation (EU) No 910/2014 of the European Parliament and of the Council35.

2. Registered economic operators shall inform the customs authorities about any modification

in their registration data, in particular as regards any modification of their place of

establishment.

35 Regulation (EU) No 910/2014 of the European Parliament and of the Council

of 23 July 2014 on electronic identification and trust services for electronic transactions in

the internal market and repealing Directive 1999/93/EC (OJ L 257, 28.8.2014, p. 73,

ELI: http://data.europa.eu/eli/reg/2014/910/oj).

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3. In specific cases laid down in the customs legislation, economic operators which are not

established in the customs territory of the Union shall register with the customs authority

of the Member State in which they carry out the first activity covered by the customs

legislation.

4. Persons other than economic operators shall not be required to register with the customs

authorities, except in specific cases laid down in the customs legislation.

Where persons other than economic operators are required to register with the customs

authorities, the following shall apply:

(a) if such persons are established in the customs territory of the Union, they shall

register with the customs authority of the Member State of establishment;

(b) if such persons are not established in the customs territory of the Union, they shall

register with the customs authority of the Member State in which they first lodge a

declaration, provide or make available data or apply for a decision.

5. In specific cases laid down in the customs legislation, the customs authorities shall

invalidate the registration referred to in paragraph 1. Such invalidation shall be duly

justified.

6. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by:

(a) laying down the minimum data requirements for the registration referred to in

paragraph 1 of this Article;

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(b) determining the specific cases referred to in paragraph 3 of this Article where

economic operators which are not established in the customs territory of the Union

are required to register with the customs authorities;

(c) determining the specific cases referred to in paragraph 4, first subparagraph, of this

Article where persons other than economic operators are required to register with the

customs authorities;

(d) determining the specific cases referred to in paragraph 5 of this Article where the

customs authorities are required to invalidate a registration.

7. The Commission shall adopt implementing acts laying down rules for determining the

customs authority responsible for the registration referred to in paragraph 1 of this Article.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

Chapter 2

Importer

Article 27

Importers

1. There shall be only one importer at a time.

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2. The importer shall:

(a) provide or make available to customs authorities, as soon as it is available and in any

event prior to the release of the goods, and keep all the information required in

respect of the temporary storage or the customs procedure under which the goods are

to be placed in accordance with Article 74, 104, 109, 142, 153, 156 or 158 or

required to discharge the outward processing procedure;

(b) ensure payment of any customs duties and other applicable charges;

(c) ensure that the goods entering the customs territory of the Union comply with

relevant other legislation applied by the customs authorities and provide or make

available and keep appropriate records of such compliance;

(d) notify customs authorities of any information concerning suspicious movements or

unauthorised handling of goods of which the importer is aware;

(e) fulfil any other obligation on the importer established by customs legislation.

3. The importer shall be established in the customs territory of the Union.

This requirement shall not apply to an importer that:

(a) places goods under the transit procedure or temporary admission procedure;

(b) brings goods that remain in temporary storage;

(c) occasionally places goods under customs procedures, provided that the customs

authorities consider such placing to be justified;

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(d) is established in a country the territory of which is adjacent to the customs territory

of the Union and presents the goods at a Union border customs office adjacent to that

country, provided that the country in which the importer is established grants

reciprocal benefits to persons established in the customs territory of the Union; or

(e) is represented by an indirect representative established in the customs territory of

the Union.

Chapter 3

Exporter

Article 28

Exporters

1. The exporter shall:

(a) provide or make available to customs authorities, as soon as it is available and in any

event prior to the release of the goods, and keep all the information required in

respect of the customs procedure under which the goods are placed in accordance

with Article 114, Article 116 or Article 161 or required to discharge the procedure

referred to in Article 54(4), Article 142, Article 153, or Article 158;

(b) ensure payment of any customs duties and other applicable charges;

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(c) ensure that the goods exiting the customs territory of the Union comply with relevant

other legislation applied by the customs authorities and provide or make available

and keep appropriate records of such compliance;

(d) notify customs authorities of any information concerning suspicious movements or

an unauthorised handling of goods of which the exporter is aware;

(e) fulfil any other obligation on the exporter established by customs legislation.

2. The exporter shall be established in the customs territory of the Union.

This requirement shall not apply to an exporter that:

(a) places goods under the transit procedure, discharges the temporary admission

procedure or re-exports goods from temporary storage;

(b) trans-ships goods within, or directly re-exports them from, a free zone;

(c) occasionally places goods under customs procedures or re-exports them, provided

that the customs authorities consider such placing or re-export to be justified;

(d) is established in a country the territory of which is adjacent to the customs territory

of the Union and presents the goods at a Union border customs office adjacent to that

country, provided that the country in which the exporter is established grants

reciprocal benefits to persons established in the customs territory of the Union; or

(e) is represented by an indirect representative established in the customs territory of

the Union.

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Chapter 4

Authorised economic operators and Trust and Check traders

Article 29

Application and authorisation for authorised economic operators

1. An economic operator that is established in the customs territory of the Union and meets

the criteria set out in Article 30 may apply for the status of authorised economic operator.

2. The customs authorities shall, following consultation with other authorities, if necessary,

grant one or both of the following types of authorisations:

(a) that of an authorised economic operator for customs simplifications, which enables

the holder to benefit from such simplifications in accordance with the customs

legislation; or

(b) that of an authorised economic operator for safety and security, which entitles the

holder to facilitation measures in respect of safety and security.

3. An economic operator referred to in paragraph 1 may hold both types of authorisation

referred to in paragraph 2 at the same time.

4. An authorised economic operator shall comply with the obligations set out in Article 9(2)

and (3). The customs authorities shall monitor whether the authorised economic operator

continues to meet the relevant criteria and to comply with the relevant obligations in

accordance with Article 9(4).

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At least every three years, the customs authorities shall perform in-depth monitoring,

including an on-site visit, of the authorised economic operator’s activities and internal

records.

5. The status of authorised economic operator shall, subject to paragraph 6 of this Article and

to Article 30, be recognised by the customs authorities in all Member States.

6. Customs authorities shall, on the basis of the recognition of the status of authorised

economic operator and provided that the requirements related to a specific type of

simplification provided for in the customs legislation are fulfilled, authorise the economic

operator to benefit from that simplification. Customs authorities shall not re-examine the

criteria which have already been examined when granting the status of authorised

economic operator.

7. An authorised economic operator shall enjoy more facilitation measures than other

economic operators in respect of customs controls. The status of authorised economic

operator shall be taken into account favourably for customs risk-management purposes.

8. The customs authorities shall grant benefits resulting from the status of authorised

economic operator for safety and security to persons established in third countries who

fulfil the criteria and comply with the obligations laid down in the relevant legislation of

those countries, if those criteria and obligations are recognised by the Union as equivalent

to those imposed on authorised economic operators established in the customs territory of

the Union. Such a granting of benefits shall be based on the principle of reciprocity, unless

otherwise decided by the Union, and shall be supported by an international agreement to

which the Union is a party, or by a Union legal act in the area of common commercial

policy.

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9. As part of the protocols and procedures for crisis management laid down in Article 227,

the EU Customs Authority shall develop a business continuity mechanism to respond to

disruptions in trade flows due to increases in security alert levels, border closures, natural

disasters, hazardous emergencies or other major incidents. The business continuity

mechanism shall provide that the customs authorities can facilitate and expedite, to the

extent possible, priority cargos related to authorised economic operators.

10. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining:

(a) the simplifications referred to in paragraph 6 of this Article;

(b) the facilitation measures referred to in paragraph 7 of this Article.

11. The Commission shall adopt implementing acts laying down procedural rules for the

consultations in respect of the determination of the status of authorised economic operators

referred to in paragraph 2 of this Article, including the deadlines for replying. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

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Article 30

Granting of the status of authorised economic operator

1. The criteria for granting the status of authorised economic operator shall be the following:

(a) the applicant has no record of serious criminal offences relating to economic or

business activities and no serious infringement or repeated infringements relating to

those activities, and concerning:

(i) customs legislation and taxation rules;

(ii) other legislation applied by the customs authorities, where the customs

authority competent to grant the status of authorised economic operator is

aware of such infringements or offences;

(b) the applicant demonstrates that:

(i) it exercises a high level of control over its operations and the flow of goods, by

means of a system for managing commercial records, and, where appropriate,

transport records, that allows for appropriate customs controls;

(ii) it has satisfactory procedures in place for the handling of licences,

authorisations and requirements under other legislation applied by the customs

authorities, including product safety legislation, and that any non-compliance

has been effectively remedied;

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(iii) it ensures that relevant personnel are instructed to inform the customs

authorities in a secured way whenever they are aware of compliance

difficulties, suspicious movements or unauthorised handling of goods; and

(iv) it has procedures in place for informing the customs authorities of the cases

referred to in point (iii);

(c) the applicant is financially solvent, which is to be deemed the case where it has

sufficiently good financial standing to enable it to fulfil its commitments, having due

regard to the characteristics of the type of business activity concerned;

(d) with regard to the authorisation referred to in Article 29(2), point (a), the applicant

has practical standards of competence or professional qualifications directly related

to the type and size of the activity carried out;

(e) with regard to the authorisation referred to in Article 29(2), point (b), the applicant

has appropriate safety, security and compliance standards, adapted to the type and

size of the activity carried out, which is considered to be the case where the applicant

demonstrates that it has appropriate measures in place to ensure the safety and

security of the international supply chain, including in the fields of physical integrity

and access controls, logistical processes and the handling of specific types of goods,

personnel and the identification of its business partners.

2. The Commission shall adopt implementing acts laying down modalities for the application

of the criteria set out in paragraph 1 of this Article. Those implementing acts shall be

adopted in accordance with the examination procedure referred to in Article 283(4).

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Article 31

Granting the status of Trust and Check trader

1. An importer, exporter or indirect representative who is established in the customs territory

of the Union, meets the criteria set out in paragraph 3 and has conducted regular customs

operations in the course of its business for at least two years may apply for the status of

Trust and Check trader to the customs authority of the Member State of establishment.

2. The customs authorities shall grant the status of Trust and Check trader following

consultation with other customs authorities and other competent authorities, where

necessary, and after having had access to the relevant data of the applicant for the last three

years in order to assess compliance with the criteria set out in paragraph 3.

3. The criteria for granting the status of Trust and Check trader shall be the following:

(a) the applicant has no record of serious criminal offences relating to economic or

business activities and no serious infringement or repeated infringements relating to

those activities, and concerning:

(i) customs legislation and taxation rules;

(ii) other legislation applied by the customs authorities, where the customs

authority competent to grant the Trust and Check trader status is aware of such

infringements or offences;

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(b) the applicant demonstrates that:

(i) it exercises a high level of control over its operations and the flow of goods, by

means of a system for managing commercial records, and, where appropriate,

transport records, that allows for appropriate customs controls;

(ii) it has satisfactory procedures in place for the handling of licences,

authorisations and requirements under other legislation applied by the customs

authorities, including product safety legislation, and that any non-compliance

has been effectively remedied;

(iii) it ensures that relevant personnel are instructed to inform the customs

authorities in a secured way whenever they are aware of compliance

difficulties, suspicious movements or unauthorised handling of goods; and

(iv) has procedures in place for informing the customs authorities of the cases

referred to in point (iii);

(c) the applicant is financially solvent, which is to be deemed the case where it has

sufficiently good financial standing to enables it to fulfil its commitments, having

due regard to the characteristics of the type of business activity concerned, and, in

particular, that, during the three years preceding the submission of the application, it

has fulfilled its financial obligations regarding payments of customs duties and all

other duties, taxes or charges which are collected on or in connection with the import

or export of goods, including on VAT and excise duties due in relation to intra-Union

operations;

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(d) the applicant has practical standards of competence or professional qualifications

directly related to the type and size of the activity carried out, including on how to

interact through the EU Customs Data Hub;

(e) the applicant has appropriate safety, security and compliance standards, including

product safety standards, adapted to the type and size of the activity carried out,

which is considered to be the case where the applicant demonstrates that it has

appropriate measures in place to ensure the safety and security of the international

supply chain, including in the fields of physical integrity and access controls,

logistical processes and the handling of specific types of goods, personnel and the

identification of its business partners;

(f) the applicant has an electronic system providing or making available to the customs

authorities, as close to real time as technically possible, data on the movement of the

goods and its compliance with all requirements applicable to those goods, including

those relating to safety and security, and, where relevant, that it makes available to

the customs authorities via the EU Customs Data Hub:

(i) customs records, including those needed to check the correctness of the

establishment of the customs debt;

(ii) the accounting system used;

(iii) commercial and transport records;

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(iv) tracking and logistics systems which identify goods as Union or non-Union

goods and indicate, where appropriate, the location of goods;

(v) licences and authorisations granted in accordance with other legislation applied

by the customs authorities;

(g) in the case of an applicant that is an importer for distance sales, it has been registered

and has been making appropriate use of the IOSS scheme for at least two years.

4. A Trust and Check trader shall comply with the obligations set out in Article 9(2) and (3).

The customs authorities shall monitor whether the trader continues to meet the relevant

criteria and to comply with the relevant obligations in accordance with Article 9(4).

At least every two years, the customs authorities shall perform in-depth monitoring,

including an on-site visit, of the Trust and Check trader’s activities and internal records,

with a view to verifying in particular the practical application of the procedures in place to

comply with the criteria referred to in paragraph 3 of this Article. The Trust and Check

trader shall inform the customs authorities of any changes in its corporate structure,

ownership, solvency situation or trading models or any other significant changes in its

situation and activities. The customs authorities shall re-assess the status of the Trust and

Check trader if any of those changes have a significant impact on the Trust and Check

trader status. The customs authorities may suspend the Trust and Check trader’s status until

a decision on the reassessment is taken.

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5. Where a Trust and Check trader changes its Member State of establishment, the Trust and

Check trader shall inform the customs authorities of the receiving Member State of any

changes in its corporate structure, ownership, solvency situation or trading models or any

other significant changes in its situation and activities if any of those changes might have

an impact on the Trust and Check trader status.

The customs authorities of the receiving Member State shall reassess the Trust and Check

trader’s status, in consultation with the customs authorities of the Member State that

initially granted or later reassessed that status. During that reassessment, the customs

authority of the receiving Member State may suspend the Trust and Check trader’s status.

Such suspension shall be recorded in the EU Customs Data Hub.

6. Where justified on the basis of indications of non-compliance by the Trust and Check

trader, the EU Customs Authority, in co-operation with the competent customs authorities

involved, may verify the compliance with the Trust and Check trader status by a specific

economic operator.

The outcome of the verification referred to in the first subparagraph shall be communicated

to the Commission and to the competent customs authorities involved. Based on the

outcome of the verification, the EU Customs Authority may recommend to the competent

customs authority the suspension or revocation of the Trust and Check trader status.

The competent customs authority shall, without undue delay, inform the EU Customs

Authority and the Commission about the actions taken on the basis of the EU Customs

Authority’s recommendation.

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Where the competent customs authority fails to provide the information referred to in the

third subparagraph or where the action referred to in that subparagraph taken on the basis

of the EU Customs Authority’s recommendation is not sufficient, the Commission may, by

means of implementing acts, adopt individual decisions requesting the Member State that

granted the Trust and Check trader status to suspend or revoke it within the deadline set in

the relevant decision. Such a suspension or revocation shall be recorded in the EU Customs

Data Hub.

7. Where a Trust and Check trader is involved in fraudulent activity in relation to its

economic or business activity or where customs authorities become aware of infringement

by a Trust and Check trader of relevant other legislation applied by the customs authorities

pursuant to Article 27(2), point (c), that Trust and Check trader’s status shall be suspended

by the customs authorities. That suspension shall be recorded in the EU Customs Data

Hub.

8. Customs authorities shall authorise Trust and Check traders to benefit from one or more of

the following simplifications, depending on their economic activities:

(a) provide or make available part of the data on their goods after the release of those

goods, in accordance with Article 74(5);

(b) perform certain controls and release the goods upon receipt of those goods at the

place of business of the importer, owner or consignee or upon delivery from the

place of business of the exporter, owner or consignor, in accordance with

Article 78(1) and (3);

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(c) consider that it provides the necessary assurance of the proper conduct of the

operations for the purposes of temporary storage in accordance with Article 108(2),

or of obtaining authorisations for special procedures in accordance with

Article 125(4), Article 126 and Article 133(2);

(d) periodically determine the customs debt corresponding to the total amount of import

or export duty relating to all the goods released by that trader, in accordance

with Article 205(5);

(e) defer the payment of the customs debt in accordance with Article 212(2);

(f) by way of derogation from Article 134, move goods entering or exiting the customs

territory of the Union without the obligation to place them in transit if the goods are

under a duty-suspensive regime and are under customs supervision until their final

destination within the Union.

9. Customs authorities shall make best efforts to align their practice of granting authorisations

referred to in paragraph 8 with those of other customs authorities in order to ensure a

uniform approach across the Union.

10. Trust and Check traders shall enjoy more facilitation measures than other economic

operators in respect of customs controls. The status of Trust and Check trader shall be

taken into account favourably for customs risk-management purposes.

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11. As part of the protocols and procedures for crisis management laid down in Article 227,

the EU Customs Authority shall develop a business continuity mechanism to respond to

disruptions in trade flows due to increases in security alert levels, border closures, natural

disasters, hazardous emergencies or other major incidents. The business continuity

mechanism shall provide that the customs authorities can facilitate and expedite, to the

extent possible, priority cargos related to Trust and Check traders.

12. The Commission shall adopt implementing acts laying down:

(a) the rules on the consultation of other competent authorities for the determination of

the status of Trust and Check trader referred to in paragraph 2 of this Article,

including the deadlines for replying;

(b) the modalities on the application of the criteria set out in paragraph 3 of this Article;

(c) the types of monitoring activities referred to in paragraph 4 of this Article;

(d) the rules on the consultation of the customs authorities referred to in paragraph 5 of

this Article;

(e) the rules about reassessment of the Trust and Check trader status referred to in

paragraph 5 of this Article.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to Article 283(4).

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Article 32

Adaptation of the status of authorised economic operators and Trust and Check traders

1. The customs authorities shall take into account the specific characteristics of economic

operators, in particular those of micro, small and medium-sized enterprises, when assessing

whether they fulfil the criteria for being granted the status of authorised economic

operators and of Trust and Check traders.

2. The Commission shall adopt guidelines with a view to helping micro, small and

medium-sized enterprises to make use of the status of authorised economic operators and

Trust and Check traders.

Chapter 5

Customs representation

Article 33

Customs representatives

1. Any person may appoint a customs representative.

Such representation may be either direct, in which case the customs representative acts in

the name of and on behalf of another person, or indirect, in which case the customs

representative acts in its own name but on behalf of another person.

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2. An indirect customs representative acting in its own name but on behalf of an importer or

an exporter that is established in the customs territory of the Union shall be jointly and

severally responsible with that importer for the purposes of Article 27(2) or with that

exporter for the purposes of Article 28(1).

3. An indirect customs representative acting in its own name but on behalf of an importer or

an exporter that is not established in the customs territory of the Union shall be considered

to be the importer for the purposes of Article 27(2) or exporter for the purposes

of Article 28(1).

4. The customs representative shall be established in the customs territory of the Union.

Except in specific cases laid down in the customs legislation, that requirement shall be

waived where the customs representative acts on behalf of persons who are not required to

be established within the customs territory of the Union.

5. A customs representative having the status of Trust and Check trader shall only be

recognised as a Trust and Check trader when acting as an indirect representative.

When acting as a direct representative, a customs representative having the status of Trust

and Check trader shall:

(a) be recognised as Trust and Check trader if the person in whose name and on whose

behalf that representative is acting has been granted such status;

(b) enjoy the benefits of the status of authorised economic operator if the person in

whose name and on whose behalf that representative is acting has not been granted

the status of Trust and Check trader.

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6. A customs representative having the status of authorised economic operator shall be

recognised as an authorised economic operator when acting as a direct or indirect

representative.

7. Only a customs representative having the status of authorised economic operator for

customs simplification or a customs representative having the status of Trust and Check

trader shall be entitled to one or both of the following:

(a) providing such services in a Member State other than the one where he or she is

established;

(b) the placing under the release for free circulation procedure of goods sold in a

distance sale.

8. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the specific cases in which the waiver referred

to in paragraph 4, second subparagraph, of this Article does not apply.

Article 34

Representatives’ empowerment

1. When dealing with the customs authorities, a customs representative shall state that it is

acting on behalf of the person represented and shall specify whether the representation is

direct or indirect.

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Persons who fail to state that they are acting as a customs representative or who state that

they are acting as a customs representative without being empowered to do so shall be

deemed to be acting in their own name and on their own behalf.

2. The customs authorities may require persons stating that they are acting as a customs

representative to provide evidence of their empowerment by the person that they represent.

3. The customs authorities shall not require a person acting as a customs representative,

carrying out acts and formalities on a regular basis, to produce on every occasion evidence

of empowerment. This notwithstanding, such person shall always be in a position to

produce such evidence if requested to do so by the customs authorities.

TITLE III

EU CUSTOMS DATA HUB

Chapter 1

General provisions

Article 35

Establishment of the EU Customs Data Hub

This Regulation establishes the EU Customs Data Hub.

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Article 36

Objectives of the EU Customs Data Hub

The EU Customs Data Hub shall provide a secure and cyber-resilient centralised IT platform,

serving as the central point for data exchange with and between customs authorities.

Article 37

Digital sovereignty

1. The EU Customs Data Hub shall be designed to ensure that the data available therein is

protected from unauthorised access and other threats to its integrity and security, which is

in the public interest.

The EU Customs Data Hub infrastructure other than telecommunication transmission

infrastructure shall be solely controlled and administered by the Commission or the EU

Customs Authority and shall be located within the territory of the Union.

2. When performing tasks related to the development, hosting, operation and maintenance of

the EU Customs Data Hub, and any related data processing in that Hub, suppliers and other

service providers and their subcontractors shall be reliable, secure and free from the

influence of governments of third countries and shall not be directly or indirectly subject to

any law, including executive orders, of a third country that could require the disclosure of

data in the EU Customs Data Hub to any authorities of that country. They shall also ensure

the reliability, security and independence of the EU Customs Data Hub.

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Those suppliers and other service providers, and their subcontractors, shall be legally

established in the Union and not controlled, directly or indirectly, by any undertaking of a

third country as defined in Article 2, point (7), of Regulation (EU) 2019/452 of the

European Parliament and of the Council36.

For critical services, including any data-related activities, the contracting authority may

require the supplier, other service provider or subcontractor to have a security clearance.

3. The contracting authority for the EU Customs Data Hub may at any time require tenderers,

suppliers and other service providers, and their subcontractors, to provide evidence of the

measures that they have in place to prevent any unauthorised disclosure of data from the

EU Customs Data Hub, including documentation establishing that they fulfil the

obligations set out in paragraph 2 with regard to independence and non-disclosure, and to

provide evidence of the fact that they are reliable, secure and free from influence of

governments of third countries.

4. The security of the supply chain of all IT components, hardware and software shall be

ensured to the greatest extent possible. The contracting authority for the EU Customs Data

Hub may require suppliers and other service providers, and their subcontractors, to provide

evidence in that regard.

36 Regulation (EU) 2019/452 of the European Parliament and of the Council of 19 March 2019

establishing a framework for the screening of foreign direct investments into the Union

(OJ L 79I, 21.3.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/452/oj).

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5. Where the contracting authority for the EU Customs Data Hub has reason to believe that

the measures taken by tenderers, suppliers and other service providers, or their

subcontractors, to comply with their obligations under paragraphs 2, 3 and 4 are

insufficient, or that the evidence provided by them under this Article is not wholly reliable,

it may take any measures under the relevant contract or in the relevant procurement

process that it considers necessary to remedy the situation, including the suspension or

termination in part or in full of that contract or the exclusion from that procurement

process. This shall be without prejudice to any other additional remedial rights provided

for:

(a) by the contracting authority for the EU Customs Data Hub in the relevant contract; or

(b) in Union or national law.

6. Unless provided for in Title III or XIII or in an international agreement by which the Union

is bound, data processed in the EU Customs Data Hub shall not be transferred or made

available to a third country, to an international organisation or to natural or legal persons

established outside the territory of the Union.

7. The EU Customs Data Hub shall be designed to the highest extent possible to avoid

pre-commercial, commercial, technical, contractual and organisational obstacles that

discourage, hinder or prevent the transfer or porting of data, applications or digital assets

by the contracting authority to another service provider, or their use in an interoperable

environment.

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Chapter 2

Technical aspects, functionalities, features and application

of the EU Customs Data Hub

Article 38

Functionalities and features of the EU Customs Data Hub

1. The EU Customs Data Hub shall be a compilation of electronic services, applications, data

and infrastructure to process and store data, including personal data, for the purposes set

out in Article 41.

2. The EU Customs Data Hub shall be developed to enable compliance with the provisions of

Regulations (EU) 2016/679 and (EU) 2018/1725, Regulation (EU) 2023/2841 of the

European Parliament and of the Council37 and Directive (EU) 2016/680 relating to the

processing of personal data.

3. The EU Customs Data Hub shall have the following functionalities:

(a) enabling the electronic implementation of customs legislation and contributing to the

implementation of other legislation applied by the customs authorities, in particular:

customs formalities; customs controls; calculation and notification of the customs

debt and Union handling fee, VAT and excise duty at import; guarantee

management;

37 Regulation (EU, Euratom) 2023/2841 of the European Parliament and of the Council

of 13 December 2023 laying down measures for a high common level of cybersecurity at the

institutions, bodies, offices and agencies of the Union (OJ L, 2023/2841, 18.12.2023,

ELI: http://data.europa.eu/eli/reg/2023/2841/oj).

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(b) ensuring the quality, integrity, security, preservation, traceability, confidentiality and

non-repudiation of data processed in the EU Customs Data Hub, including applying

the rules for the amendment, invalidation and deletion of such data;

(c) enabling and ensuring risk analysis, economic analysis and data analysis, customs

simplification and trade facilitation, including through the use of artificial

intelligence systems in accordance with Regulation (EU) 2024/1689;

(d) enabling interoperability with other electronic systems, platforms or environments

for the purpose of cooperation in accordance with Title XIII of this Regulation;

(e) enabling interoperability with the European Maritime Single Window Environment

for the provision and fulfilment of the customs formalities indicated in the Annex to

Regulation (EU) 2019/1239 of the European Parliament and of the Council38;

(f) integrating the European Union Customs Single Window Certificates Exchange

System (EU CSW-CERTEX) established by Article 4 of Regulation (EU) 2022/2399

to enable interoperability with the Union non-customs systems and formalities

referred to in that Regulation;

(g) enabling the exchange of information with third countries and other authorities and

bodies according to Title XIII of this Regulation;

38 Regulation (EU) 2019/1239 of the European Parliament and of the Council of 20 June 2019

establishing a European Maritime Single Window environment and repealing Directive

2010/65/EU (OJ L 198, 25.7.2019, p. 64, ELI: http://data.europa.eu/eli/reg/2019/1239/oj).

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(h) enabling the customs surveillance of goods;

(i) enabling reporting capabilities, including the possibility of reporting goods to be

imported or exported that are not in compliance with relevant Union legislation

applied by the customs authorities;

(j) integrating information security management capabilities, a governance-based

framework designed to prevent data breaches by safeguarding data from loss,

manipulation or unauthorised access, including through a mechanism for tagging

data according to its level of confidentiality;

(k) enabling portability of data from the EU Customs Data Hub into national systems;

(l) providing for a single access point and multilingual interfaces;

(m) allowing the re-use of data to the highest extent possible;

(n) facilitating the necessary interoperability with Member States’ systems for identity

management and authorisation of access to the EU Customs Data Hub.

4. Acts performed by persons, the Commission, the customs authorities, the EU Customs

Authority or other authorities using the functionalities listed in paragraph 3 shall remain

the acts of those persons and authorities, even if they have been automated.

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5. The Commission is empowered to adopt delegated acts in accordance with Article 282:

(a) to amend paragraph 3 of this Article as regards the functionalities referred to therein

in order to take account of new tasks conferred on the authorities referred to in

Article 41 of this Regulation by Union law or to adapt those functionalities to the

evolving needs of those authorities when implementing the customs legislation or

other legislation applied by the customs authorities;

(b) to supplement this Regulation by determining the data that can be subject to

portability from the EU Customs Data Hub into national systems as referred to in

paragraph 3, point (k), of this Article.

6. The Commission shall adopt implementing acts laying down:

(a) the technical arrangements for maintaining and employing the electronic systems that

the Member States and the Commission have developed pursuant to Article 16(1) of

Regulation (EU) No 952/2013, taking into account the provisions included in

Regulation (EU) 2022/2399 in relation to Regulation (EU) 2023/2841 and to

Directive (EU) 2022/2555, including guidelines issued by the European Union

Agency for Cybersecurity (ENISA);

(b) a work programme for the progressive phase-out of the systems referred to in

point (a) of this paragraph and for the progressive phase in of the EU Customs Data

Hub, to be designed to ensure a seamless transition.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

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Article 39

Pilot phase for the EU Customs Data Hub

1. Before 1 March 2034, the Commission may establish a pilot phase to test the

functionalities of the EU Customs Data Hub (the ‘pilot phase’). Participation in the pilot

phase shall be voluntary.

2. The Commission shall cooperate with the EU Customs Authority, customs authorities and

other authorities, and relevant stakeholders during the planning and organisation of the

pilot phase.

3. For the purposes of paragraph 1, the Commission shall publish the following information:

(a) the technical arrangements for the planning and organisation of the pilot phase;

(b) the functionalities of the EU Customs Data Hub to be applied and tested during the

pilot phase;

(c) the exact duration of the pilot phase.

Article 40

National applications complementing the EU Customs Data Hub

1. Member States may develop:

(a) applications necessary to connect to the EU Customs Data Hub in order to provide

data to, and process data from, the EU Customs Data Hub, where such applications

do not already exist;

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(b) additional applications within the EU Customs Data Hub, in coordination with the

EU Customs Authority or the Commission.

2. Member States may request the EU Customs Authority to develop the applications referred

to in paragraph 1. Where appropriate, the EU Customs Authority shall coordinate the

co-financing of such development among the Member States. If appropriate funding and

resources are available in its budget, such development may be partially funded by the EU

Customs Authority.

3. Where the EU Customs Authority develops an application in accordance with paragraph 2:

(a) that application shall be made available free of charge to all co-financing

Member States, and, if all those co-financing Member States agree, it shall also be

made available free of charge to other Member States;

(b) the further development and maintenance of that application shall be managed on the

basis of a new co-financing agreement.

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Chapter 3

Data

Article 41

Purposes of the processing of personal data and other data in the EU Customs Data Hub

1. Persons may process data available in the EU Customs Data Hub, including personal and

commercially sensitive data, that they transmitted or that were transmitted on their behalf

or that are addressed to or intended for them. Such processing shall take place exclusively

to:

(a) exercise that person’s rights or fulfil that person’s obligations under customs

legislation or other legislation applied by the customs authorities, including

determining the liability of any person for any duty, fees and taxes due in the Union;

and

(b) demonstrate that person’s compliance with customs legislation and other legislation

applied by the customs authorities.

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2. A customs authority may process data, including personal and commercially sensitive data,

available in the EU Customs Data Hub exclusively and to the extent necessary for the

following purposes, and in accordance with the rules laid down in an implementing act

adopted pursuant to paragraph 12 of this Article:

(a) to carry out its tasks in relation to the implementation of customs legislation or other

legislation applied by the customs authorities, including determining the liability of

any person for any duty, fees and taxes due in the Union and verifying compliance

with that legislation;

(b) to carry out its tasks in relation to controls and risk management as provided for

in Title IV;

(c) to carry out the tasks necessary for the cooperation under the conditions provided for

in Title XIII.

To ensure the effectiveness of customs controls, all customs authorities may receive and

process the data resulting from a customs control where non-compliant goods have been

detected.

3. The EU Customs Authority may process data, including personal and commercially

sensitive data, available in the EU Customs Data Hub exclusively and to the extent

necessary for the following purposes:

(a) to carry out the tasks provided for in Articles 42 and 43;

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(b) to carry out its tasks on customs risk management, as provided for

in Title IV, Chapter 2;

(c) to carry out the tasks provided for in Title XII, Chapter 2, and in Title XI;

(d) to carry out the tasks relevant for cooperation under the conditions provided for

in Title XIII.

4. The Commission may process data, including personal and commercially sensitive data,

available in the EU Customs Data Hub exclusively and to the extent necessary for the

following purposes:

(a) to carry out its tasks in relation to risk management, as provided for

in Title IV, Chapter 2;

(b) to carry out its tasks in relation to the tariff classification of goods, their origin and

value and their customs surveillance, in accordance with Titles I and IX;

(c) to carry out its tasks in relation to restrictive measures and crisis management, in

accordance with Title XI;

(d) to carry out its tasks in relation to the EU Customs Authority, in accordance

with Title XII;

(e) to carry out the tasks necessary for cooperation, under the conditions provided for

in Title XIII;

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(f) to assess and evaluate the performance of the customs union in accordance

with Title XV, Chapter 1;

(g) to monitor the implementation, and ensure the uniform application, of customs

legislation or other legislation applied by the customs authorities, including verifying

the liability of any person for any duty, fees and taxes due in the Union;

(h) to develop, produce and disseminate European official statistics and other analyses

provided for in Union legal acts for which the data in the EU Customs Data Hub is

necessary;

(i) where relevant, to contribute to the implementation of other legislation applied by the

customs authorities, in accordance with the scope and purpose provided for therein.

5. The European Anti-Fraud Office (OLAF) may process data, including personal and

commercially sensitive data, available in the EU Customs Data Hub exclusively and to the

extent necessary for carrying out its activities concerning customs matters pursuant to

Article 1 of Regulation (EU, Euratom) No 883/2013 and to Regulation (EC) No 515/97,

and under the conditions relating to data protection laid down in those Regulations.

6. The tax authorities of the Member States may process data, including personal and

commercially sensitive data, available in the EU Customs Data Hub exclusively and to the

extent necessary to determine the liability of any person for any excise duty, fees and taxes

due in the Union in connection with the relevant goods, and in accordance with the rules

laid down in an implementing act adopted pursuant to paragraph 12.

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7. The national statistical authorities of the Member States may process data, including

personal data and commercially sensitive data, available in the EU Customs Data Hub

exclusively and to the extent necessary for the development, production and dissemination

of European and national official statistics, and in accordance with the rules laid down in

an implementing act adopted pursuant to paragraph 12.

8. The competent authorities as defined in Article 3, point (3), of Regulation (EU) 2017/625

may process data, including personal and commercially sensitive data, available in the EU

Customs Data Hub exclusively and to the extent necessary for enforcing Union legal acts

governing the placing on the market or the safety of food, feed and plants and for

cooperating with customs authorities to minimise the risks that non-compliant products

enter the Union, and in accordance with the rules laid down in an implementing act

adopted pursuant to paragraph 12 of this Article.

9. The market surveillance authorities designated by Member States in accordance with

Article 10 of Regulation (EU) 2019/1020 may process data, including personal and

commercially sensitive data, available in the EU Customs Data Hub exclusively and to the

extent necessary for enforcing Union legal acts governing the placing on the market or the

safety of products and for cooperating with customs authorities to minimise the risks that

non-compliant goods enter the Union, and in accordance with the rules laid down in an

implementing act adopted pursuant to paragraph 12 of this Article.

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10. Until 28 February 2034, the Commission, OLAF and, once it is established, the EU

Customs Authority may process data, including personal data, from the existing electronic

systems for the exchange of information developed by the Commission and Member States

pursuant to Regulation (EU) No 952/2013, provided that they do so exclusively for the

purposes stated in paragraphs 3, 4 and 5 of this Article.

11. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

amend paragraphs 2, 3 and 4 of this Article by clarifying and complementing the purposes

laid down in those paragraphs in light of evolving needs of the customs authorities, the EU

Customs Authority and the Commission when implementing customs legislation or other

legislation applied by the customs authorities.

12. The Commission shall adopt implementing acts laying down rules and modalities for

processing data in the EU Customs Data Hub by the authorities referred to in paragraphs 2

and 6 to 9. In establishing those rules and modalities, the Commission shall, for each

authority or category of authorities:

(a) assess the existing safeguards applied by the authority or category of authorities

concerned to ensure that the data is processed only for the relevant purpose;

(b) ensure the proportionality and the necessity of the processing in relation to the

relevant purpose;

(c) determine the specific categories of data which the authority can process;

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(d) require the authorities referred to in paragraphs 6 to 9, where necessary, to provide a

specific contact point or additional safeguards;

(e) assess the need to restrict subsequent sharing of the relevant data.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

Article 42

Right for the European Public Prosecutor’s Office

to obtain data available in the EU Customs Data Hub

1. The European Public Prosecutor’s Office (EPPO) shall, upon request, obtain data available

in the EU Customs Data Hub to the extent necessary for carrying out its tasks pursuant to

Article 4 of Regulation (EU) 2017/1939 in accordance with the modalities laid down in an

implementing act adopted pursuant to paragraph 4 of this Article.

2. The EPPO shall send the requests referred to in paragraph 1 to the EU Customs Authority.

Customs authorities shall be automatically notified of such requests when they are made.

The EU Customs Authority shall provide the relevant data to the EPPO expeditiously. The

EU Customs Authority shall inform the customs authorities concerned of whether it

complied with the request.

3. The EU Customs Data Hub shall provide a digital interface via which the EPPO can

request and obtain data easily and without delay.

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4. The Commission shall adopt implementing acts laying down the modalities for the EPPO

to request and obtain data, including personal and commercially sensitive data, available in

the EU Customs Data Hub, and in particular:

(a) laying down the modalities for requests from the EPPO for data, including personal

or commercially sensitive data, available in the EU Customs Data Hub;

(b) establishing the procedure to verify the compliance of those requests with

paragraph 1 of this Article, without prejudice to the confidentiality of the EPPO’s

investigations;

(c) where appropriate, addressing the need for the EU Customs Authority to designate a

specific contact point, person or persons;

(d) where appropriate, addressing the need to provide additional safeguards.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

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Article 43

Rights for Europol and Frontex to obtain data available in the EU Customs Data Hub

1. The European Union Agency for Law Enforcement Cooperation (Europol) may, upon

request, obtain data, including personal data and commercially sensitive data, available in

the EU Customs Data Hub to the extent necessary to perform its tasks in accordance with

Article 4 of Regulation (EU) 2016/794, provided that those tasks relate to customs matters

and in accordance with the rules laid down in an implementing act adopted pursuant to

paragraph 8 of this Article.

2. The European Border and Coast Guard Agency (Frontex) may, upon request, obtain

non-personal data or aggregated data available in the EU Customs Data Hub to the extent

necessary for risk analysis and operational coordination related to border management

activities falling within its mandate as set out in Regulation (EU) 2019/1896.

3. Any request referred to in paragraph 1 or 2 shall be submitted to the EU Customs

Authority. The requestor of the data shall provide the reasons for the request and ensure

that it falls within the scope of the legal framework under which the requestor operates.

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4. The EU Customs Authority shall process the request for data referred to in paragraph 1

or 2 and verify whether it is made in accordance with this Article. The EU Customs

Authority shall also verify, in co-operation with the relevant national central unit or, if

designated by the relevant Member State, a liaison officer, whether the customs authority

concerned has objected to the transmission of those data to the requestor of the data on the

grounds specified in the implementing act referred to in paragraph 8 and in accordance

with the procedure established therein.

5. The data exchanged under this Article shall be only those necessary for the purposes stated

in the request. The EU Customs Authority shall make those data available via the EU

Customs Data Hub expeditiously.

6. Each Union body, office or agency covered by this Article shall ensure that the data

requested are necessary, appropriate and proportionate. The Union body, office or agency

concerned shall also ensure that the use of the data is in accordance with the safeguards

laid down in the applicable Union legal acts.

7. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

amend this Article in order to allow Union bodies, offices and agencies other than those

referred to in paragraphs 1 and 2 of this Article to request and obtain data available in the

EU Customs Data Hub in accordance with the rules laid down in paragraphs 3 to 6 of this

Article to the extent necessary for carrying out their tasks under Union law and provided

that those tasks relate to other legislation applied by the customs authorities.

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8. The Commission shall adopt implementing acts:

(a) laying down the modalities for the Union bodies, offices and agencies covered by

this Article to request and obtain data;

(b) establishing the procedure for the verification referred to in paragraph 4 of this

Article, in particular by specifying:

(i) how to identify the customs authorities concerned with the data;

(ii) how to handle situations where multiple customs authorities are concerned with

the data;

(iii) the grounds on which the customs authorities concerned with the data can

object to the transmission of the data, including taking into consideration the

sensitivity of the data requested;

(c) laying down restrictions on, and liability for, the onward transfer of the data by the

requester;

(d) where appropriate, addressing the need for the requestor to designate a specific

contact point, person or persons or to provide additional safeguards.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

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Article 44

Personal data in the EU Customs Data Hub

1. The personal data of the following categories of data subjects may be processed in the EU

Customs Data Hub, exclusively and to the extent necessary for the purposes laid down

in Article 41:

(a) data subjects registered or applying for registration in accordance with

Article 26(1), (3) or (4);

(b) data subjects other than those referred to in point (a) of this paragraph who are

occasionally involved in activities covered by the customs legislation or by other

legislation applied by the customs authorities, or whose personal data is contained in

the data collected for risk management purposes pursuant to Article 55(3), point (a);

(c) data subjects whose personal information is contained in the supporting documents

referred to in Article 76, or in any additional evidence required for the fulfilment of

the obligations imposed by the customs legislation and other legislation applied by

the customs authorities;

(d) authorised staff of customs authorities, of other competent authorities or of any other

relevant authority or authorised body whose personal information is necessary to

ensure appropriate control and supervision of the access to the information in the EU

Customs Data Hub;

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(e) staff or authorised third parties working on behalf of the Commission, the EU

Customs Authority or other Union bodies, offices or agencies authorised to access

the EU Customs Data Hub.

2. The following categories of personal data may be processed in the EU Customs Data Hub

in accordance with Article 41:

(a) personal data in the EU Customs Data model referred to in Article 49, and those

collected for risk management purposes pursuant to Article 55(3), point (a), namely:

(i) identification data;

(ii) contact data, namely address and electronic contact details;

(iii) identity document (ID) data;

(iv) financial and payment data;

(v) location and transport data;

(vi) employment or work position data;

(vii) data contained in powers of attorney or their supporting documents;

(viii) employee data;

(ix) electronic identification data;

(x) customs representation data;

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(xi) identification data of customs representative;

(xii) customs transaction data;

(xiii) user technical data;

(xiv) law infringement and offences data;

(xv) control results and mitigation results data;

(b) personal data required to ensure a proper identification of the staff authorised to

process data in the EU Customs Data Hub referred to in paragraph 1, points (d)

and (e), of this Article, namely:

(i) identification data;

(ii) contact data, namely address and electronic contact details;

(iii) identity document (ID) data;

(iv) employment or work position data;

(v) data contained in powers of attorney or their supporting documents;

(vi) employee data;

(vii) electronic identification data;

(viii) user technical data.

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Article 45

Retention period of personal data in the EU Customs Data Hub

1. Personal data in the EU Customs Data Hub may not be stored for longer than is necessary

for its processing, and in any event may not be stored for longer than 10 years from the

date on which they are recorded in the EU Customs Data Hub. In the cases provided for in

Article 68 and in relation to investigations launched by OLAF, the EPPO or by

Member States’ competent authorities, to infringement procedures launched by the

Commission and to administrative and judicial proceedings involving personal data of the

categories referred to in Article 44(2), points (a) and (b), those data may be kept for a

period longer than 10 years if necessary for the purpose of those investigations, procedures

or proceedings.

2. After the expiry of the period provided for in paragraph 1, personal data shall be erased or

anonymised, as appropriate taking into account the circumstances.

3. The controller or joint controller of the relevant data processing operation shall carry out

periodic reviews of the data stored in the EU Customs Data Hub to ensure that personal

data is not retained longer than necessary.

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Article 46

Roles and responsibilities for personal data processed in the EU Customs Data Hub

1. The customs authorities of the Member States, the Commission and the EU Customs

Authority shall be considered joint controllers in relation to the processing of personal data

in the EU Customs Data Hub for the purposes of risk management and cooperation, as

referred to in Article 41(2), points (b) and (c), Article 41(3), points (b) and (d), and

Article 41(4), points (a) and (e).

2. Each customs authority individually shall be considered to be a controller in relation to the

personal data that it processes for the purposes referred to in Article 41(2), point (a).

Where two or more customs authorities are involved in carrying out the tasks referred to in

Article 41(2), point (a), for joint purposes and by joint means, they shall be considered to

be joint controllers.

3. The Commission shall be considered to be the sole controller in relation to the personal

data it processes for the purposes referred to in Article 41(4), points (c), (d), (f) and (g).

4. Until 28 February 2034, the Commission, OLAF and the EU Customs Authority shall each

be considered to be the sole controller for the data that they process under Article 41(10).

5. The joint controllers referred to in paragraph 1 shall:

(a) work together to process the requests made by the data subjects in a timely manner

and to facilitate the exercise of the rights of data subjects;

(b) assist each other in matters involving the identification and handling of any data

breach related to the joint processing;

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(c) exchange the relevant information necessary to inform data subjects pursuant to

Chapter III, Section 2, of Regulation (EU) 2016/679, Chapter III, Section 2, of

Regulation (EU) 2018/1725 and Chapter III of Directive (EU) 2016/680, where

applicable;

(d) ensure and protect the security, integrity, availability and confidentiality of the

personal data processed jointly pursuant to Article 32 of Regulation (EU) 2016/679,

Article 33 of Regulation (EU) 2018/1725 and Article 25 of Directive (EU) 2016/680,

where applicable.

6. The Commission shall adopt implementing acts establishing the roles and relationships of

each of the joint controllers referred to in paragraph 1 in relation to the data subjects, in

compliance with Article 26 of Regulation (EU) 2016/679 and Article 28 of Regulation

(EU) 2018/1725. Those implementing acts shall be adopted in accordance with the

examination procedure referred to in Article 283(4) of this Regulation.

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Article 47

Restriction of the rights of data subjects

1. Where the exercise by a data subject of the right of access and the right to a restriction of

processing referred to in Articles 15 and 18 of Regulation (EU) 2016/679 and Articles 17

and 20 of Regulation (EU) 2018/1725, or the communication of a data breach referred to in

Article 34(1) of Regulation (EU) 2016/679 and Article 35(1) of Regulation

(EU) 2018/1725, would jeopardise an ongoing investigation concerning a natural person in

the field of customs, the performance of customs controls or the management of a specific

risk identified in relation to a natural person in the field of customs, those rights may be

wholly or partly restricted, provided that the restriction is necessary and proportionate.

That restriction shall be imposed:

(a) by the customs authorities in accordance with Article 23(1), points (c), (e), (f)

and (h), of Regulation (EU) 2016/679; or

(b) by the Commission and the EU Customs Authority in accordance with Article 25(1),

points (a), (c), (e), and (g), of Regulation (EU) 2018/1725.

2. The customs authorities, the Commission and the EU Customs Authority shall assess the

necessity and proportionality of the restrictions referred to in paragraph 1 on a

case-by-case basis before they are applied, taking into consideration the potential risks to

the rights and freedoms of the data subject.

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3. When processing personal data received from other organisations in the context of their

tasks, the customs authorities, the EU Customs Authority or the Commission, when acting

as a controller or a joint controller, shall, before applying a restriction of the rights referred

to in paragraph 1, consult those organisations on the potential grounds for such restriction

and whether they are necessary and proportionate.

4. Where the customs authorities, the Commission or the EU Customs Authority restrict,

wholly or partly, the rights referred to in paragraph 1, they shall take the following steps:

(a) inform the data subject concerned, in their reply to the request, of the restriction

applied and of the reasons for that restriction, and of the possibility of lodging a

complaint with the national data protection authorities or the European Data

Protection Supervisor or of seeking a judicial remedy in a national court or the Court

of Justice of the European Union; and

(b) record the reasons for the restriction, including an assessment of the necessity for and

proportionality of that restriction, and the reasons why providing access would

jeopardise risk management and customs controls.

The provision of information referred to in the first subparagraph, point (a), of this

paragraph may be deferred, omitted or denied in accordance with Article 25(8) of

Regulation (EU) 2018/1725, or where the provision of that information would be

prejudicial to the purposes of the restriction.

5. The customs authorities, the Commission or the EU Customs Authority shall include a

section in the data protection notices published on its website or intranet providing general

information to data subjects on the possibility of restriction of data subjects’ rights.

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6. The Commission shall adopt implementing acts laying down safeguards to prevent the

abuse of, unlawful access to, or transmission of, the personal data in respect of which

restrictions apply or could be applied. Such safeguards shall, inter alia, determine the roles

and responsibilities of the various actors, lay down the procedural steps to be followed in

relation to such restrictions, specify what constitutes due monitoring of restrictions, and

provide for the periodic review of their application, which is to take place at least every six

months. Those implementing acts shall be adopted in accordance with the examination

procedure referred to in Article 283(4).

Article 48

Coordinated supervision by the European Data Protection Supervisor

and national supervisory authorities

The European Data Protection Supervisor and the national supervisory authorities, acting within the

scope of their respective competences, shall cooperate actively within the framework of their

responsibilities to ensure coordinated supervision of the operation of the EU Customs Data Hub in

accordance with Article 62 of Regulation (EU) 2018/1725.

Article 49

EU Customs Data Model

The Commission shall adopt delegated acts in accordance with Article 282 to supplement this

Regulation by specifying the required data for the achievement of the purposes referred to in

Article 41(1) to (4). Those data requirements shall constitute the EU Customs Data Model.

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Article 50

Technical means for cooperation

1. The Commission, the EU Customs Authority and the customs authorities shall use the EU

Customs Data Hub when exchanging data with the authorities and Union bodies, offices or

agencies referred to in Article 41(6) to (9) and Articles 42 and 43 for the purposes of

cooperation under this Regulation.

2. Where economic operators use the EU Customs Data Hub to comply with customs

formalities pursuant to this Regulation, the EU Customs Data Hub shall provide the

functionalities referred to in Article 8(2), (3) and (4) of Regulation (EU) 2022/2399.

3. Where authorities other than the customs authorities or Union bodies, offices and agencies

make use of electronic means established by, used to achieve the objectives of or referred

to in Union legal acts, the cooperation under this Regulation may take place through the

interoperability of those electronic means with the EU Customs Data Hub.

4. Where authorities other than the customs authorities do not make use of electronic means

established by, used to achieve the objectives of or referred to in Union legal acts, they

may use the specific services and systems of the EU Customs Data Hub in accordance

with Article 41.

5. The Commission shall adopt implementing acts laying down the technical arrangements

for interoperability and connection pursuant to paragraphs 3 and 4 of this Article. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

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Chapter 4

Other provisions

Article 51

Development, operation and maintenance of the EU Customs Data Hub

1. The Commission shall develop, operate and maintain the EU Customs Data Hub.

2. After consulting the Member States, the Commission may entrust the development,

operation and maintenance of the EU Customs Data Hub to the EU Customs Authority,

taking into account whether the EU Customs Authority is in a position to carry out those

tasks.

3. The development, operation and maintenance of the EU Customs Data Hub shall include:

(a) the establishment of technical specifications for the processing of data within the EU

Customs Data Hub;

(b) the establishment of a data quality framework;

(c) the implementation of the EU Customs Data Hub functionalities provided for in

Article 38(3), with the exception of maintenance and updates in line with the

applicable national VAT and excise duty provisions, which are to be done by the

Member States;

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(d) making available general guidance for the use of the EU Customs Data Hub;

(e) the establishment of a public contact point for assistance to EU Customs Data Hub

users, including for security threats;

(f) the adoption of measures to ensure business continuity of the EU Customs Data Hub.

Article 52

Business continuity

1. The Commission and the EU Customs Authority shall ensure that the EU Customs Data

Hub has business continuity measures in place including, where necessary redundancy,

failover mechanisms and data recovery protocols, so that it can operate even in the event of

a serious crisis or that it has adequate fall-back procedures in place. Infrastructure sites of

the EU Customs Data Hub shall be geographically dispersed to ensure the operation of the

EU Customs Data Hub in the event of failure of one of its sites.

2. The Commission shall adopt implementing acts providing for the fall-back procedures

referred to in paragraph 1 of this Article. Those implementing acts shall be adopted in

accordance with the examination procedure referred to in Article 283(4).

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Article 53

Derogations

In exceptional and duly justified circumstances, the Commission may, at the request of one or more

Member States, adopt an implementing act, in the form of a decision, authorising that Member State

or Member States to use functionally equivalent electronic services or systems other than those

implemented in the EU Customs Data Hub or to use means other than electronic data-processing

techniques for functionalities implemented in the EU Customs Data Hub.

An implementing act referred to in the first paragraph:

(a) shall not affect the functioning of the EU Customs Data Hub and the completeness of the

stored data unless other than electronic data-processing techniques are used;

(b) shall be justified by the specific situation of the requesting Member State or

Member States;

(c) shall be limited in time, reviewed periodically and revoked where no longer justified;

(d) shall be adopted only if it does not affect the exchange of information between the

requesting Member State or Member States and other Member States and the EU Customs

Authority or the exchange and storage of information in other Member States for the

purpose of the application of the customs legislation;

(e) shall not result in the permanent exclusion of the requesting Member State or

Member States from using the EU Customs Data Hub;

(f) may be extended in duly justified cases at the request of the Member State or

Member States concerned.

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TITLE IV

CUSTOMS SUPERVISION, RISK MANAGEMENT

AND CUSTOMS CONTROLS

Chapter 1

Customs supervision

Article 54

Customs supervision

1. Goods to be brought into the customs territory of the Union may be subject to risk

mitigation measures based, in particular, on the data provided or made available in relation

to those goods.

2. Goods brought into the customs territory of the Union shall be under customs supervision

from the time of their entry into that territory.

3. Goods brought into the customs territory of the Union shall remain under customs

supervision:

(a) in the case of non-Union goods, until their customs status is changed, or the goods

are taken out of the customs territory of the Union or destroyed;

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(b) in the case of Union goods, until their customs status is confirmed, unless they are

placed under the end-use procedure.

4. Union goods placed under the end-use procedure shall remain under customs supervision:

(a) where the goods are suitable for repeated use, for a period not exceeding two years

from the date of their first use for the purposes laid down for the application of the

duty exemption or reduced rate of duty;

(b) until the goods have been used for the purposes laid down for the application of the

duty exemption or reduced rate of duty;

(c) until the goods have been taken out of the customs territory of the Union, destroyed

or abandoned to the State;

(d) until the goods have been used for purposes other than those laid down for the

application of the duty exemption or reduced rate of duty and the applicable import

duty has been paid.

5. Union goods placed under the export or outward processing procedure shall remain under

customs supervision until they are taken out of the customs territory of the Union,

abandoned to the State or destroyed, or until the customs declaration or relevant data on the

export or outward processing procedure are invalidated.

6. Union goods placed under the internal transit procedure shall remain under customs

supervision until the customs authorities discharge the procedure in accordance

with Article 129(2).

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7. Goods shall not be removed from customs supervision without the permission of the

customs authorities.

8. The holder of goods under customs supervision may, with the permission of the customs

authorities, at any time examine the goods or take samples, in particular in order to

determine their tariff classification, customs value or customs status.

Chapter 2

Customs risk management

Article 55

General principles

1. The EU Customs Authority, the Commission and the customs authorities shall, based on

risk management and primarily on automated risk analysis, and in accordance with their

roles as set out in this Chapter, determine whether goods, persons, economic operators,

means of transport and supply chains will be subject to risk mitigation measures and, if so,

where and when those risk mitigation measures will take place.

2. The Commission, the EU Customs Authority and the customs authorities shall use customs

risk management to differentiate between the levels of all types of risks associated with

goods, persons, economic operators, means of transport and supply chains in accordance

with this Chapter.

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3. Customs risk management shall include at least the following activities, which shall, where

appropriate, be organised on a cyclical basis:

(a) collecting, processing, exchanging and analysing relevant data available in the EU

Customs Data Hub and from other sources, including those sources identified in

national or Union law, as well as from authorities other than customs authorities;

(b) identifying, analysing, assessing or predicting risks, including based on statistical and

predictive methods and random controls;

(c) developing necessary measures to manage risks, including establishing common

priority control areas, common risk criteria and standards and supervision strategies;

(d) prescribing and taking action, including selecting appropriate risk mitigation

measures;

(e) gathering feedback on the implementation of risk management and control activities;

(f) monitoring and reviewing risk management and control activities with a view to

improving them.

4. When taking decisions related to the customs risk management referred to in paragraph 2,

the customs authorities shall take into account available information on non-compliance,

by an importer, an exporter or an importer for distance sales, with other legislation applied

by the customs authorities that has been notified to the customs authorities. Such

non-compliance shall be taken into account for the purpose of the risk profile of the

relevant importer or exporter.

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Article 56

Role of the Commission

1. Without prejudice to the role of the customs authorities pursuant to Article 58(1), point (e),

and Article 63, the Commission may, taking into consideration, where available, the

outcome of the process pursuant to Article 232(6), establish common priority control areas

and common risk criteria and standards for any type of risk, including, but not limited to,

risks relating to financial interests.

2. In addition to the actions referred to in paragraph 1, the Commission may:

(a) provide the EU Customs Authority with policy orientations on risk management

projects and supervision strategies;

(b) request the EU Customs Authority to carry out a periodic or ad-hoc evaluation of the

implementation of any risk management activities;

(c) request the EU Customs Authority to prepare a supervision strategy for any risk and

to conduct ad-hoc customs threat assessments, in addition to those referred to

in Article 57(1).

3. The Commission may, where it is necessary for the purposes referred to in paragraphs 1

and 2, process and analyse data available in the EU Customs Data Hub and from other

sources, including sources identified in national or Union law, as well as from authorities

other than customs authorities.

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Article 57

Role of the EU Customs Authority

1. The EU Customs Authority shall conduct a periodic threat assessment to serve as a basis

for the recommendations referred to in Article 232(6).

2. The EU Customs Authority shall perform Union-level risk management activities, duly

taking into account the policy orientations referred to in Article 56(2), point (a), and the

possible outcome of the process referred to in Article 232(6). In particular, the EU

Customs Authority:

(a) may submit input to the Commission for the establishment of common priority

control areas and common risk criteria and standards referred to in Article 56(1);

(b) may assist the Commission in establishing the common priority control areas and

common risk criteria and standards referred to in Article 56(1), taking into

consideration operation knowledge and technical expertise in risk management;

(c) shall develop supervision strategies, where appropriate with authorities other than the

customs authorities, and conduct ad-hoc customs threat assessments as referred to

in Article 56(2), point (c);

(d) shall exchange relevant data with the customs authorities and with other authorities

for the purposes of this Title, where possible through the EU Customs Data Hub, in

accordance with Article 60;

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(e) where it identifies or suspects cases of fraud, shall inform OLAF thereof and provide

it with all the necessary information related to those cases; it may also inform

Europol within the limits of Europol’s mandate;

(f) shall develop operational guidance for risk management activities involving more

than one customs authorities;

(g) shall develop and perform common risk analysis and generate risk analysis results

and, where risk is identified, issue control recommendations and other appropriate

risk mitigation measures to the customs authorities, including for the application of

the common priority control areas and the common risk criteria and standards and for

dealing with crisis situations, taking into account the severity of the risk and the

reasonably expected impact on trade flows and on individual Member States’ control

resources;

(h) may provide input to the Commission for the development of a framework on the

‘comply or explain principle’ applicable to control recommendations, to be used by

the customs authorities in the event that they do not follow such control

recommendations;

(i) shall take measures to manage the number of control recommendations, taking into

account the reasonably expected impact on trade flows and severity of the risk,

where it is not feasible to follow the control recommendations due to resource

constraints of a relevant customs office.

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3. The EU Customs Authority may, where it is necessary for the purposes referred to in

paragraph 2, collect, process and analyse data available in the EU Customs Data Hub and

from other sources, including those sources identified in national or Union law, as well as

from authorities other than customs authorities.

4. The EU Customs Authority shall inform the Commission and the customs authorities about

its risk management activities and their outcomes on an ad-hoc basis, where necessary, or

when requested to do so by the Commission. In this regard, the EU Customs Authority

shall provide the Commission with all necessary information.

5. Until 30 June 2028, the Commission may carry out the risk management tasks of the EU

Customs Authority referred to in this Article.

Article 58

Role of national customs authorities

1. The customs authorities shall:

(a) perform national risk management activities, including risk analysis, cooperation and

exchange of information on risk management with relevant national authorities, and

take risk mitigation measures;

(b) implement national processes necessary for the implementation of common priority

control areas and common risk criteria and standards;

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(c) carry out, where appropriate, national risk analysis to implement the risk signals, risk

analysis results and control recommendations generated by the EU Customs

Authority or other customs authorities and, where necessary, take appropriate risk

mitigation measures;

(d) issue control recommendations and indicate appropriate risk mitigation measures to

the customs authorities of other Member States, taking into account the operational

guidance referred to in Article 57(2), point (f);

(e) take control decisions;

(f) perform controls in accordance with Chapter 2 and with any applicable common risk

criteria and standards;

(g) provide an explanation to the EU Customs Authority in the event that a control

recommendation was not followed or a risk mitigation measure was not taken.

2. The customs authorities may, where it is necessary for the purposes referred to in

paragraph 1, collect, process and analyse data available in the EU Customs Data Hub and

from other sources, including sources identified in national or Union law, as well as from

authorities other than customs authorities.

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Article 59

Common risk criteria and standards

1. The common risk criteria and standards shall include:

(a) a description of the risks;

(b) the factors or indicators of risk to be used to select goods or economic operators for

customs controls;

(c) the nature of customs controls to be undertaken by the customs authorities;

(d) the application of risk analysis and risk mitigation measures in the supply chain,

including requests for information or action and instruction not to load or transport;

and

(e) the duration of the application of the customs controls referred to in point (c).

2. When establishing common risk criteria and standards, the Commission shall take account

of all of the following:

(a) proportionality to the risk;

(b) urgency of the necessary application of the controls;

(c) the reasonably expected impact on trade flow and on the control resources of

individual Member States.

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Article 60

Information relevant for risk management and controls

1. All risk information, risk signals, risk analysis results, control recommendations, control

decisions, control results and other relevant information shall be recorded in the

operational process to which they relate and in the EU Customs Data Hub, irrespective of

whether they are based on national or common risk analysis or on random selection.

Customs authorities shall share risk information with each other, with the EU Customs

Authority and with the Commission.

2. The customs authorities, the EU Customs Authority and the Commission shall have the

right to process the elements referred to in paragraph 1 of this Article according to their

roles as referred to in Articles 56 to 58 and Article 61 and building on their respective data

access and processing rights set out in Article 41.

3. The EU Customs Authority shall, where possible, use the EU Customs Data Hub to collect,

or interoperate with, any other sources of data, documents or information identified as

relevant for risk management by the EU Customs Authority, by the Commission or by a

customs authority. If any system other than the EU Customs Data Hub is used, that system

shall meet the same standards with regard to data safety, data security and data integrity as

laid down in Title III.

4. Until 30 June 2028, the Commission shall carry out the tasks of the EU Customs Authority

referred to in this Article.

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Article 61

Evaluation of customs risk management

1. At least every year, the Commission, in cooperation with the EU Customs Authority and

the customs authorities, shall evaluate the implementation of risk management in order to

continuously improve its operational and strategic effectiveness and efficiency and publish

non-sensitive information on that evaluation. The Commission may in addition arrange

evaluation activities to be carried out where it considers necessary, and on an ongoing

basis.

2. For the purposes of the evaluation referred to in paragraph 1, the EU Customs Authority

shall collect and analyse relevant information and carry out all necessary activities. The EU

Customs Authority may request periodic or ad-hoc reports from one or more

Member States in that regard unless that information can be extracted from the EU

Customs Data Hub.

3. For the purposes of the evaluation referred to in paragraph 1 and for the purpose of

fulfilling its role and responsibilities under this Title, the Commission may process any

relevant information available through the EU Customs Data Hub and may request

information not available therein from the EU Customs Authority and from the customs

authorities.

4. In the establishment of common priority control areas and common risk criteria and

standards as referred to in Article 56(1), Article 57(2), points (a) and (b), and Article 59,

the EU Customs Authority and the Commission shall take account, where relevant, of

evaluations carried out under this Article.

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Article 62

Conferral of implementing powers

1. The Commission shall adopt implementing acts laying down measures to ensure the

harmonised application of customs controls and risk management, including the exchange

of information and the establishment of common priority control areas and common risk

criteria and standards referred to in this Title. Such measures shall include:

(a) the information to be recorded in the EU Customs Data Hub in relation to risk

management and controls, including in respect of risk information, risk analysis

results, risk mitigation measures, control recommendations, control decisions,

control results and the rights to access and process such information;

(b) procedural measures for the transitional use of or access to existing customs

information systems;

(c) procedural measures for the management of interoperability between the EU

Customs Data Hub and other systems;

(d) procedural measures in relation to the application of the reporting requirement in the

context of post-release controls and random controls;

(e) arrangements for cooperation, including exchange of information, between the EU

Customs Authority and specific other Union institutions, bodies, offices and agencies

for the purposes of this Title;

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(f) the identification of the competent customs authority in the case of specific risk

management processes which concern more than one Member State;

(g) procedural aspects of controls, including post-release controls, which concern more

than one Member State, and the availability of results of samples and other controls

between the customs authorities concerned;

(h) arrangements for the sharing of risk information between customs authorities, the EU

Customs Authority and the Commission;

(i) common priority control areas and common risk criteria and standards as referred to

in Article 56(1), Article 57(2), points (a) and (b), and Article 59, including the

modalities for their application on an urgent basis where necessary;

(j) the framework on the ‘comply or explain’ principle in the event that a control

recommendation was not followed, as referred to in Article 57(2), point (h).

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

2. On duly justified imperative grounds of urgency concerning the measures referred to in

paragraph 1 of this Article, including the modalities for their application on an urgent basis

to respond effectively to crises or incidents which could pose an imminent safety or

security risk, relating to the need to rapidly update common risk management and adapt the

exchange of information, common priority control areas and common risk criteria and

standards to the evolution of risks, the Commission shall adopt immediately applicable

implementing acts in accordance with the procedure referred to in Article 283(5).

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Chapter 3

Customs controls

Article 63

Customs controls

1. Without prejudice to Chapter 2, the customs authorities may carry out any customs

controls they consider necessary, including random controls.

2. Customs controls may in particular consist of:

(a) examining goods;

(b) taking samples of goods;

(c) verifying the authenticity, integrity, accuracy and completeness of the data provided

or made available by any person;

(d) verifying the existence, authenticity, accuracy and validity of documents;

(e) examining the accounts, commercial records and data sources of economic operators;

(f) inspecting means of transport;

(g) inspecting luggage and other goods carried by or on persons;

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(h) carrying out official enquiries; and

(i) other similar acts.

Where necessary, customs controls may include the processing electronic data, and the

source of the data provided or made available in the EU Customs Data Hub.

3. Where controls other than customs controls are to be performed by other authorities on the

same goods, the customs authorities shall closely cooperate with those other authorities so

that, wherever possible, those other controls can be performed at the same time and place

as customs controls (the ‘one-stop-shop’ principle). When other controls are carried out at

the same time as customs controls, the customs authorities shall have the coordinating role.

4. The customs authorities may decide to carry out controls at a place that they designate.

Article 64

Verification of the data provided or made available

1. From the moment persons provide or make available data to the customs authorities, those

authorities may, for the purpose of verifying the accuracy of such data:

(a) examine the data and the supporting documents, including accessing data sources

held by the economic operators or stored on their behalf by service providers;

(b) require the provision of other documents or data, including data held by the

economic operators or stored on their behalf by service providers;

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(c) require access to the electronic records of the person;

(d) examine the goods;

(e) take samples for analysis or for detailed examination of the goods.

2. The Commission shall adopt implementing acts laying down measures on the verification

of the information referred to in paragraph 1 of this Article. Those implementing acts shall

be adopted in accordance with the examination procedure referred to in Article 283(4).

Article 65

Examination and sampling of goods

1. The customs authorities may at any time require goods to be unloaded and unpacked for

the purpose of examining them, taking samples of them or examining the means of

transport used to carry them.

2. Transport of the goods to the places where they are to be examined and where samples are

to be taken, and all the handling necessitated by such examination or taking of samples,

shall be carried out by or under the responsibility of the importer, exporter, carrier or

holder of the transit procedure. The costs incurred shall be borne by the importer, exporter

or holder of the transit procedure.

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3. The importer, exporter, carrier or holder of the transit procedure shall have the right to be

present or represented when the goods are examined and when samples are taken. Where

the customs authorities have reasonable grounds for so doing, they may require the

importer, exporter, carrier or holder of the transit procedure to be present or represented

when the goods are examined or samples are taken or to provide them with the assistance

necessary to facilitate such examination or taking of samples.

4. Provided that samples are taken in accordance with Union or national law, the customs

authorities shall not be liable to pay any compensation in respect thereof but shall bear the

costs of their analysis or examination.

5. Where only part of the goods is examined, or samples are taken, the results of the partial

examination, or of the analysis or examination of the samples, shall be taken to apply to all

of the same goods in the same consignment.

However, the importer, exporter, carrier or holder of the transit procedure may request a

further examination or sampling of the goods if it considers that the results of the partial

examination, or of the analysis or examination of the samples taken, are not valid as

regards the remainder of the goods concerned. That request shall be granted provided that

the goods have not been released or, if they have been released, provided that the importer,

exporter, carrier or holder of the transit procedure proves that they have not been altered in

any way.

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Notwithstanding the first and second subparagraphs, the importer, exporter, carrier or

holder of the transit procedure may, at its own expense, request additional examination or

sampling.

6. The Commission shall adopt implementing acts laying down measures on the examination

and sampling of the goods referred to in this Article. Those implementing acts shall be

adopted in accordance with the examination procedure referred to in Article 283(4).

Article 66

Results of the verification

1. The results of verifying, in accordance with Article 64, the data provided or made available

by the importer, exporter, carrier or holder of the transit procedure shall be used for the

application of the provisions governing the customs procedure under which the goods are

placed and of other obligations established in the customs legislation.

2. The results of the verification made by the customs authorities shall have the same

conclusive force throughout the customs territory of the Union.

3. Where the data provided or made available by the importer, exporter, carrier or holder of

the transit procedure is not verified, paragraph 1 shall apply on the basis of those data.

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4. Where customs authorities find that a certain good or certain goods forming part of a

consignment are non-compliant, they shall assess whether other goods contained in any

other consignment present a similar risk in accordance with criteria to be laid down in an

implementing act adopted pursuant to paragraph 5. In such cases, the customs authorities

may deem the goods concerned to be non-compliant and take risk mitigation measures,

where relevant in cooperation with other competent authorities, or refuse the release of

those other goods pursuant to Article 77(4).

This paragraph shall not apply where the importer provides proof that the goods that have

not been verified are compliant.

5. The Commission shall adopt implementing acts laying down:

(a) measures on the results of the verification referred to in this Article; and

(b) the criteria under which the customs authorities may consider verification results as

evidence that other goods present a similar risk of non-compliance as referred to in

paragraph 4 of this Article.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

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Article 67

Identification measures

1. The customs authorities or, where appropriate, the economic operators authorised to do so

by the customs authorities shall take the measures necessary to identify the goods where

identification is required in order to ensure compliance with the provisions governing the

relevant customs procedure under which the goods are intended to be placed.

Those identification measures shall have the same legal effect throughout the customs

territory of the Union.

2. Means of identification affixed to the goods, packaging or means of transport shall be

removed or destroyed only by the customs authorities or, where they are authorised to do

so by the customs authorities, by other persons unless, as a result of unforeseeable

circumstances or force majeure, the removal or destruction of such means of identification

is essential to ensure the protection of the goods or the means of transport.

3. The Commission shall adopt implementing acts specifying which measures constitute the

identification measures referred to in this Article. Those implementing acts shall be

adopted in accordance with the examination procedure referred to in Article 283(4).

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Article 68

Post-release controls

1. For the purpose of customs controls, the customs authorities may, after the release of the

goods:

(a) verify the accuracy and completeness of the data provided or made available and the

existence, authenticity, accuracy and validity of any supporting document;

(b) examine the accounts of the economic operator and other records relating to the

operations in respect of the goods in question and prior or subsequent commercial

operations involving those goods;

(c) examine such goods and take samples where appropriate and where it is still possible

for them to do so;

(d) access economic operators’ systems to verify compliance with the obligation to

provide or make available data to the EU Customs Data Hub.

2. The controls referred to in paragraph 1 may be carried out at the premises of the importer,

exporter, holder of the goods, any other person directly or indirectly involved in the

operations in respect of the goods in question in a business capacity or any other person in

possession of the documents and data referred to in that paragraph for business purposes.

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3. The Commission shall adopt implementing acts laying down the measures to apply to the

controls referred to in paragraph 1 of this Article, including where operations take place in

more than one Member State, and on the application of appropriate methodologies in the

context of such controls. Those implementing acts shall be adopted in accordance with the

examination procedure referred to in Article 283(4).

Article 69

Audits

1. For the purpose of audits, the customs authorities may:

(a) conduct an examination of the economic operator’s management, organisation,

internal procedures or internal systems, such as accounting and logistics, in order to

gather, assess and provide evidence on the economic operator’s compliance with

relevant rules and requirements applied by the customs authorities;

(b) conduct an extensive analysis of the economic operator’s operations, processes,

systems and internal controls.

2. Audits may be carried out at the premises of the importer, exporter, holder of the goods,

any other person directly or indirectly involved in those operations in a business capacity

or any other person in possession of the documents and data relevant for the audit.

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Article 70

Intra-Union flights and sea crossings

1. Customs controls or formalities shall be carried out in respect of the cabin and hold

baggage of persons either taking an intra-Union flight, or making an intra-Union sea

crossing, only where the customs legislation so provides.

2. Paragraph 1 shall apply without prejudice to:

(a) safety and security;

(b) controls linked to other legislation applied by the customs authorities.

3. The Commission shall adopt implementing acts specifying the ports or airports where

customs controls and formalities are applied to the following:

(a) the cabin and hold baggage of persons:

(i) taking a flight in an aircraft which comes from a non-Union airport and which,

after a stopover at a Union airport, continues to another Union airport;

(ii) taking a flight in an aircraft which stops over at a Union airport before

continuing to a non-Union airport;

(iii) using a maritime service provided by the same vessel and comprising

successive legs departing from, calling at or terminating in a non-Union port;

(iv) on board pleasure craft and tourist or business aircraft;

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(b) cabin and hold baggage:

(i) arriving at a Union airport on board an aircraft coming from a non-Union

airport and transferred at that Union airport to another aircraft proceeding on an

intra-Union flight;

(ii) loaded at a Union airport onto an aircraft proceeding on an intra-Union flight

for transfer at another Union airport to an aircraft whose destination is a

non-Union airport.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

TITLE V

PLACING GOODS UNDER A CUSTOMS PROCEDURE

Chapter 1

Customs status of goods

Article 71

Presumption of customs status of Union goods

1. All goods in the customs territory of the Union shall be presumed to have the customs

status of Union goods, unless it is established that they are not Union goods.

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2. In specific cases laid down in the customs legislation, the presumption in paragraph 1 shall

not apply. As a result, it shall be necessary to prove that the goods concerned have the

customs status of Union goods.

3. In specific cases laid down in the customs legislation, goods wholly obtained in the

customs territory of the Union that are obtained from goods in temporary storage, or from

goods placed under the external transit procedure, a storage procedure, the temporary

admission procedure or the inward processing procedure, shall not have the customs status

of Union goods.

4. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by:

(a) determining the specific cases where the presumption laid down in paragraph 1 of

this Article does not apply;

(b) laying down the conditions for granting facilitation measures for the task of proving

that goods have the customs status of Union goods, as referred to in paragraph 2 of

this Article;

(c) determining the specific cases where the goods referred to in paragraph 3 of this

Article do not have the customs status of Union goods.

5. The Commission shall adopt implementing acts laying down the procedural rules on the

provision and verification of the means of proof of the customs status of Union goods.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

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Article 72

Loss of customs status of Union goods

Union goods shall become non-Union goods in the following cases:

(a) where they are taken out of the customs territory of the Union, provided that the rules on

internal transit do not apply;

(b) where they have been placed under the external transit procedure, a storage procedure or

the inward processing procedure, if allowed by the customs legislation;

(c) where they were placed under the end-use procedure and are either subsequently

abandoned to the State, or are destroyed with waste remaining;

(d) where the information provided or made available, or where applicable the declaration, for

release for free circulation is invalidated after the goods have been released.

Article 73

Union goods leaving the customs territory of the Union temporarily

1. In the cases referred to in Article 136(2), points (b) to (e), goods shall keep their customs

status as Union goods only if that status is established under the conditions and by the

means laid down in the customs legislation.

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2. In specific cases laid down in the customs legislation, Union goods may move, without

being subject to a customs procedure, from one point to another within the customs

territory of the Union and temporarily out of that territory without alteration of their

customs status.

3. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the specific cases where the customs status of

goods is not altered, as referred to in paragraph 2 of this Article.

Chapter 2

Placement and release

Article 74

Placement of goods under a customs procedure

1. Importers, exporters and holders of the transit procedure shall provide or make available,

in the EU Customs Data Hub, the data necessary for the placement of the goods under the

customs procedure concerned as soon as those data are available and in any event prior to

the notification of availability of the goods.

2. By providing or making available the notification of availability of the goods, the

importers, exporters and holders of the transit procedure confirm to the customs authorities

their intention to place the goods under the customs procedure concerned.

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3. A person that is making use of the IOSS scheme shall provide or make available the data

on distance sales of goods to be placed under the release for free circulation procedure in

the customs territory of the Union at the latest on the day following the date on which the

payment for the sale was accepted and in any event prior to the notification of the

availability of the goods.

4. By way of derogation from paragraph 1 of this Article and without prejudice to

Article 178, in duly justified circumstances linked to the supporting documentation or the

determination of the customs value of the goods, the customs authorities may allow an

exporter, holder of the transit procedure or importer other than the importer for distance

sales to provide or make available a part of the data, other than advance cargo information,

after the release of the goods.

The exporter, holder of the transit procedure or importer other than the importer for

distance sales shall provide or make available the omitted information within a specific

time limit.

5. By way of derogation from paragraph 1 of this Article and without prejudice to

Article 178, in duly justified circumstances linked to the supporting documentation or the

determination of the customs value of the goods, a Trust and Check trader other than the

importer for distance sales may provide or make available a part of the data, other than

advance cargo information, after the release of the goods. The Trust and Check trader shall

provide or make available the omitted information within a specific time limit.

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6. By way of derogation from paragraph 1 of this Article, in specific cases laid down in the

customs legislation, goods may be placed under a customs procedure using means other

than the EU Customs Data Hub.

7. The goods shall be placed under the customs procedure concerned upon their release.

The date of the notification of availability of the goods shall be the date to be used for the

application of the provisions governing the customs procedure in which the goods are

placed and for all other import or export formalities.

8. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by:

(a) determining the data referred to in paragraphs 1 and 3 of this Article;

(b) laying down the conditions for applying the simplification referred to in paragraph 4

of this Article;

(c) determining the specific data that can be provided or made available after release of

the goods and the time limits for providing or making available such data, where

paragraph 4 or 5 of this Article is applied;

(d) determining the specific cases referred to in paragraph 6 of this Article and the

means other than the EU Customs Data Hub that can be used for placing goods under

a customs procedure.

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Article 75

Other forms of notification of availability of the goods

The importer, exporter or holder of the transit procedure may provide or make available the

notification of availability of the goods through:

(a) the notification of arrival of the goods in the customs territory of the Union if the

temporary storage or placement under a customs procedure takes place at the customs

office of entry; or

(b) the notification of arrival of the goods at the point of exit if the temporary storage takes

place at the customs office of exit.

Article 76

Information and supporting documents

1. When providing or making available the data and information required for the specific

customs procedure under which goods are placed or intended to be placed, persons shall

provide or make available digital copies of the original paper documents used to obtain that

data and information, where such original paper documents exist.

2. Until 28 February 2034, when a customs declaration is lodged, the supporting documents

required for the application of the provisions governing the customs procedure for which

the goods are declared shall be in the declarant’s possession and at the disposal of the

customs authorities at the time that that declaration is lodged.

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3. The supporting documents for the applicable Union non-customs formalities listed in the

Annex to Regulation (EU) 2022/2399 shall be deemed to have been provided or made

available or to be in the possession of the declarant if the customs authorities are able to

obtain the necessary data from the corresponding Union non-customs systems through the

European Union Customs Single Window Certificates Exchange System

(EU CSW-CERTEX) in accordance with Article 10(1), points (a) and (c), of

that Regulation.

4. Supporting documents shall also be provided or made available by persons where

necessary for customs risk management and controls.

5. Without prejudice to other legislation applied by the customs authorities, customs

authorities may authorise economic operators to draw up the supporting documents

referred to in paragraph 3.

6. Unless otherwise stated for specific documents, the person concerned shall, for the

purposes of customs controls, keep the documents and information for at least three years,

in a form that can be accessed by the customs authorities and is acceptable to them. That

period shall run:

(a) in the case of goods released for free circulation duty-free or at a reduced rate of

import duty on account of their end-use, from the end of the year in which they cease

to be subject to customs supervision;

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(b) in the case of goods placed under another customs procedure or of goods in

temporary storage, from the end of the year in which the customs procedure

concerned has been discharged or temporary storage has ended;

(c) in cases not covered by points (a) and (b), from the end of the year in which the

goods are released.

7. Without prejudice to Article 206(4), where a customs control in respect of a customs debt

shows that the relevant entry in the accounts needs to be corrected and the person

concerned has been notified of this, the documents and information shall be kept for three

years beyond the time limit provided for in paragraph 6 of this Article.

8. Where an appeal has been lodged or where administrative or judicial proceedings have

begun, the documents and information shall be kept for the period provided for in

paragraph 6 or until the appeals procedure or the administrative or judicial proceedings are

terminated, whichever is the latest.

Article 77

Release of the goods

1. The customs authorities responsible for placing the goods in a customs procedure in

accordance with Article 6(1), point (d), and Article 6(2) shall decide on the release of the

goods, taking into account the results of the risk analysis of the data in the customs

declaration or the data provided or made available by the importer or exporter or holder of

the transit procedure and, where applicable, the results of any control or risk mitigation

measure.

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2. The release of the goods shall not be considered to be proof of conformity.

3. Goods shall be released if the following conditions are met:

(a) the customs authorities have been informed of which person is the importer, exporter

or holder of the transit procedure responsible for the goods;

(b) the conditions for placing the goods under the customs procedure concerned pursuant

to Articles 74, 109, 114, 140, 142, 145, 153, 156, 158 and 161 have been met; and

(c) the goods have not been selected for any control or have been selected for controls

and those controls did not result in any findings that justify refusing the release of

those goods.

4. The customs authorities shall refuse the release in any of the following cases:

(a) where the conditions for placing the goods under the customs procedure concerned

have not been met, including any Union non-customs formalities as defined in

Article 2, point (11), of Regulation (EU) 2022/2399 relevant for the goods;

(b) where they have any evidence that the goods do not comply with the relevant other

legislation applied by the customs authorities;

(c) where they have evidence that the data provided or made available is not accurate.

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5. The customs authorities shall suspend the release in any of the following cases:

(a) where they have reason to believe that the goods do not comply with customs

legislation or other legislation applied by the customs authorities or that they do

present a serious risk to human, animal or plant health and life, or to the

environment, or to any other public interest;

(b) where other competent authorities have so requested in accordance with other

legislation applied by the customs authorities.

A systematic infringement, determined for an economic operator in accordance with

Article 276(5), shall constitute a reason to believe, as referred to in point (a) of the first

subparagraph of this paragraph, in respect of all goods notified as available for the release

for free circulation by that economic operator within at least six months from the

determination of the infringement.

6. Where the release has been suspended in accordance with paragraph 5, the customs

authorities shall carry out the consultations provided for in the relevant other legislation

applied by the customs authorities, and:

(a) if the other competent authorities have so requested in accordance with the relevant

other legislation applied by the customs authorities, refuse the release;

(b) if the other competent authorities have approved the release, release the goods;

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(c) if the other competent authorities have not replied within the time limit determined in

the relevant other legislation applied by the customs authorities or, in the absence of

such time limit, within five days, release the goods; or

(d) if the other competent authorities requested to do so because they notified the

customs authorities that more time is needed to assess whether the goods comply

with the relevant other legislation applied by the customs authorities, maintain the

suspension for no longer than 90 days.

7. Without prejudice to the relevant other legislation applied by the customs authorities, the

customs authorities shall be deemed to have released the goods where they have not

selected them for any control within a reasonable period after:

(a) the goods of importers for distance sales have arrived in the customs territory of

the Union;

(b) the goods of importers have arrived at their final destination; or

(c) the exporter has sent the pre-departure information.

8. Where the customs authorities suspend the release of the goods in accordance with

paragraph 5, or refuse the release of the goods in accordance with paragraph 4 or

paragraph 6, point (a), they shall record their decision and any other information required

by Union law in the EU Customs Data Hub, where applicable. That information shall be

made available to the other customs authorities.

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9. Where the customs authorities have refused the release of the goods in accordance with

paragraph 4 or paragraph 6, point (a):

(a) if the other competent authorities have not objected, the goods may be subsequently

placed under another customs procedure with an indication that the goods had been

previously refused for another customs procedure;

(b) if the other competent authorities have objected to placing the goods under a customs

procedure, the customs authorities shall record that information in the EU Customs

Data Hub and act in accordance with Title V, Chapter 4.

10. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by:

(a) determining the reasonable periods of time referred to in paragraph 7 of this Article;

(b) further specifying the specific cases listed in paragraph 7 of this Article; or

(c) establishing additional special cases in which customs authorities are deemed to have

released the goods.

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Article 78

Release of the goods on behalf of the customs authorities by Trust and Check traders

1. By way of derogation from Article 77(1), the customs authorities may authorise Trust and

Check traders to release the goods on their behalf upon receipt of those goods at the place

of business of the importer, owner or consignee or upon dispatch from the place of

business of the exporter, owner or consignor, provided that the necessary data for the

relevant procedure and real-time information on the arrival or dispatch of the goods are

provided or made available to the customs authorities.

2. Trust and Check traders operating a customs warehouse for distance sales in accordance

with Article 145 shall only release the goods that are placed under the customs

warehousing procedure and are ready to be offered for sale in the customs territory of

the Union.

3. Without prejudice to Article 63, the customs authorities may authorise Trust and Check

traders to perform certain controls on goods under customs supervision. For controls to be

carried out pursuant to other legislation applied by the customs authorities, the customs

authorities shall consult other competent authorities before granting such authorisation and

may agree a control plan with them.

4. Where a Trust and Check trader authorised pursuant to paragraph 3 has reason to believe

that the goods do not comply with the relevant other legislation applied by the customs

authorities, it shall immediately notify the customs authorities. Upon receiving such

notification, the customs authorities shall decide on the release or on the control of those

goods.

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5. Where necessary, the customs authorities may require a Trust and Check trader to present

the goods for a control in a customs office or at the place where the goods were meant to

be released.

6. Where the customs authorities have identified a new serious financial risk or another

specific situation in relation to the release of goods on their behalf, they may suspend the

authorisations granted pursuant to paragraphs 1 and 3 of this Article in accordance

with Article 12(2).

7. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by:

(a) establishing the procedure for the release of goods on behalf of the customs

authorities by Trust and Check traders;

(b) laying down the conditions, specifying the content and establishing the procedure for

the controls carried out by Trust and Check traders.

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Article 79

Amendment of information for placing goods under a customs procedure

1. Before the date of release of the goods, the importer, the exporter or the holder of the

transit procedure shall amend one or more data elements provided or made available for

placing those goods under a customs procedure:

(a) when it comes to their knowledge that relevant information has changed in their

records, or that such information is incorrect; or

(b) when a customs authority requests them to do so due to the inaccuracy or

incompleteness of the data or issues with the quality of the data.

2. The importer, the exporter or the holder of the transit procedure shall not amend the

information where:

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

(b) the customs authorities have informed it that they have established that the data

provided or made available is incorrect; or

(c) the goods have already been released.

3. Within three years from the date of release of the goods, the importer, the exporter or the

holder of the transit procedure may request the amendment of one or more data elements

provided or made available for placing goods under a customs procedure. The customs

authorities shall decide whether to accept or refuse the amendment, taking into account the

risk of non-compliance with the obligations relating to the placing of goods under the

customs procedure concerned.

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4. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by specifying the cases where the data may be amended after

the date of release in accordance with paragraph 3 of this Article.

5. The Commission shall adopt implementing acts laying down the procedural rules for

amending the information referred to in paragraphs 1 and 3 of this Article. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

Article 80

Invalidation of data for placing goods under a customs procedure

1. If it comes to the knowledge of the importer, the exporter or the holder of the transit

procedure that goods to be placed under a customs procedure will not be brought into or

taken out of the customs territory of the Union, it shall as soon as possible invalidate the

data for placing those goods under that customs procedure.

If goods to be placed under a customs procedure are not brought into or taken out of the

customs territory of the Union within 200 days from the date on which the data for placing

those goods under that customs procedure was provided or made available to the customs

authorities, the customs authorities shall invalidate that data.

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2. The customs authorities shall, at the application of the importer, exporter or holder of the

transit procedure, invalidate the data for placing goods under a customs procedure for

which the notification of availability of the goods was provided or made available where

the customs authorities are satisfied that:

(a) the goods are immediately to be placed under another customs procedure; or

(b) as a result of special circumstances, the placing of the goods under the primary

customs procedure is no longer justified.

However, where the customs authorities have informed the importer, the exporter or the

holder of the transit procedure of their intention to examine the goods, an application for

invalidation of the data shall not be accepted before the examination has taken place.

3. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by specifying the cases where data for placing goods under a

customs procedure can be invalidated after the date of release of the goods.

4. The Commission shall adopt implementing acts laying down the procedural rules for

invalidating the data for placing goods under a customs procedure. Those implementing

acts shall be adopted in accordance with the examination procedure referred to

in Article 283(4).

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Chapter 3

Transitional provisions on customs declarations

Article 81

Customs declaration

1. Customs declarations shall be made using electronic data-processing techniques.

2. In specific cases laid down in the customs legislation, a customs declaration may be lodged

using means other than electronic data-processing techniques.

3. Except where otherwise provided in the customs legislation, the customs declaration shall

be lodged at one of the following, depending on the circumstances:

(a) the customs office responsible for the place of first arrival of the goods in the

customs territory of the Union; or

(b) the customs office responsible for the place of unloading of the goods arriving in the

customs territory of the Union by sea or air;

(c) the customs office of destination of the transit procedure if the goods have entered

the customs territory of the Union placed under a transit procedure;

(d) the customs office responsible for the place where the goods to be placed under a

transit procedure are located;

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(e) the customs office responsible for the place of establishment of the authorised

economic operator for customs simplifications that is authorised to apply centralised

clearance;

(f) the customs office responsible for the place where the goods intended to be taken out

of the customs territory of the Union are located.

4. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the specific cases where a customs declaration

may be lodged using means other than electronic data-processing techniques in accordance

with paragraph 2 of this Article.

5. The Commission shall adopt implementing acts:

(a) laying down the procedure for lodging the customs declaration in the cases referred

to in paragraph 2 of this Article;

(b) laying down the rules for determining the competent customs offices other than the

one referred to in paragraph 3 of this Article, including customs offices of entry and

customs offices of exit.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

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Article 82

Standard customs declaration

1. Until 28 February 2034, standard customs declarations shall contain all the data necessary

for the application of the provisions governing the customs procedure for which the goods

are declared and the supporting documents referred to in Article 76.

2. The Commission shall adopt implementing acts laying down the procedure for lodging the

standard customs declaration referred to in paragraph 1 of this Article. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

Article 83

Simplified declaration

1. Until 28 February 2034, the customs authorities may accept that a person has goods placed

under a customs procedure on the basis of a simplified declaration which omits certain of

the data or the supporting documents referred to in Article 76.

2. Until 28 February 2031, the customs authorities may authorise the regular use of a

simplified declaration.

3. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by laying down the conditions for granting the authorisation

referred to in paragraph 2 of this Article.

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4. The Commission shall adopt implementing acts laying down the procedure for lodging a

simplified declaration. Those implementing acts shall be adopted in accordance with the

examination procedure referred to in Article 283(4).

Article 84

Supplementary declaration

1. In the case of a simplified declaration referred to in Article 83 or of an entry in the

declarant’s records referred to in Article 92, the declarant shall lodge a supplementary

declaration containing the data necessary for the customs procedure concerned at the

competent customs office within a specific time limit.

In the case of a simplified declaration referred to in Article 83, the necessary supporting

documents shall be in the declarant’s possession and at the disposal of the customs

authorities within a specific time limit.

The supplementary declaration may be of a general, periodic or recapitulative nature.

2. The obligation to lodge a supplementary declaration shall not apply in the following cases:

(a) where the goods are placed under a customs warehousing procedure;

(b) in other specific cases laid down in the customs legislation.

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3. The customs authorities may waive the requirement to lodge a supplementary declaration

where:

(a) the simplified declaration referred to in Article 83 concerns goods the value and

quantity of which is below the threshold referred to in Article 194(8);

(b) the simplified declaration referred to in Article 83 already contains all the

information needed for the customs procedure concerned; and

(c) the simplified declaration referred to in Article 83 is not made by entry in the

declarant’s records.

4. The simplified declaration referred to in Article 83 and the supplementary declaration shall

be deemed to constitute a single, indivisible instrument taking effect on the date on which

the simplified declaration is accepted in accordance with Article 87.

The entry in the declarant’s records referred to in Article 92 and the supplementary

declaration shall be deemed to constitute a single, indivisible instrument taking effect on

the date on which the goods are entered in the declarant’s records.

5. The place where the supplementary declaration is to be lodged shall be deemed, for the

purposes of Article 193, to be the place where the customs declaration has been lodged.

6. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining:

(a) the specific time limit referred to in paragraph 1, first subparagraph, of this Article

within which the supplementary declaration is to be lodged;

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(b) the specific time limit referred to in paragraph 1, second subparagraph, of this Article

within which supporting documents are to be in the possession of the declarant and at

the disposal of the customs authorities;

(c) the specific cases where the obligation to lodge a supplementary declaration does not

apply in accordance with paragraph 2, point (b), of this Article.

7. The Commission shall adopt implementing acts laying down the procedural rules for

lodging the supplementary declaration. Those implementing acts shall be adopted in

accordance with the examination procedure referred to in Article 283(4).

Article 85

Lodging a customs declaration

1. Until 28 February 2034, without prejudice to Article 84(1), a customs declaration may be

lodged by any person that is able to provide all of the information which is required for the

application of the provisions governing the customs procedure in respect of which the

goods are declared. That person shall also be able to present the relevant goods to customs

or be able to have them presented to customs by another person.

However, where acceptance of a customs declaration imposes particular obligations on a

specific person, that declaration shall be lodged by that person or by its representative.

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2. Until 30 June 2028, the customs declaration for release for free circulation of goods sold in

distance sales shall be lodged by one of the following persons:

(a) the person permitted to make use of the IOSS scheme or its indirect representative;

(b) the person permitted to make use of the special arrangement laid down in Title XII,

Chapter 7, of Directive 2006/112/EC or its indirect representative;

(c) in cases other than those referred to in points (a) and (b), the indirect representative

of the importer;

(d) in cases other than those referred to in points (a), (b) and (c), any other person that is

able to provide all of the information which is required for the application of the

provisions governing the customs procedure for which the goods are declared.

3. The declarant shall be established in the customs territory of the Union.

4. By way of derogation from paragraph 3, the following declarants shall not be required to

be established in the customs territory of the Union:

(a) persons that lodge a customs declaration for transit or temporary admission;

(b) persons that occasionally lodge a customs declaration, including for end-use or

inward processing, provided that the customs authorities consider this to be justified;

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(c) persons that are established in a country the territory of which is adjacent to the

customs territory of the Union and who present the goods to which the customs

declaration refers at a Union border customs office adjacent to that country, provided

that the country in which the persons are established grants reciprocal benefits to

persons established in the customs territory of the Union;

(d) importers for distance sales involved in the distance sale of goods which are to be

imported in the customs territory of the Union under the IOSS scheme, provided that

they appoint an indirect representative.

Article 86

Lodging a customs declaration prior to the presentation of goods to customs

1. A customs declaration may be lodged prior to the expected presentation of the relevant

goods to customs. If the goods are not presented within 30 days of the date of the lodging

of the customs declaration, the customs declaration shall be deemed not to have been

lodged.

2. The Commission shall adopt implementing acts laying down the procedural rules for

lodging a customs declaration as referred to in paragraph 1 of this Article. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

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Article 87

Acceptance of a customs declaration

1. Customs declarations which comply with the conditions laid down in this Chapter and with

Article 76 shall be accepted by the customs authorities immediately, provided that the

goods to which they refer have been presented to customs.

2. Except where otherwise provided, the date of acceptance of the customs declaration by the

customs authorities shall be the date to be used for the application of the provisions

governing the customs procedure for which the goods are declared and for all other import

or export formalities.

3. The Commission shall adopt implementing acts laying down the procedural rules for

accepting a customs declaration, including the application of those rules in the cases

referred to in Article 91. Those implementing acts shall be adopted in accordance with the

examination procedure referred to in Article 283(4).

Article 88

Amendment of a customs declaration

1. The declarant shall, upon application, be permitted to amend one or more of the data

elements in the customs declaration after that declaration has been accepted by the customs

authorities. The amendment shall not render the customs declaration applicable to goods

other than those which it originally covered.

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2. An amendment of the customs declaration after that declaration has been accepted by the

customs authorities shall not be permitted where it is applied for:

(a) after the customs authorities have informed the declarant that they intend to examine

the goods;

(b) after the customs authorities have established that the data in the customs declaration

are incorrect; or

(c) after the customs authorities have released the goods.

3. At the application of the declarant, within three years of the date of acceptance of the

customs declaration, the customs authorities may permit an amendment of the customs

declaration after the release of the goods in order to enable the declarant to comply with its

obligations relating to the placing of the goods under the customs procedure concerned.

4. The Commission shall adopt implementing acts laying down the procedure for amending

the customs declaration after the release of the goods in accordance with paragraph 3 of

this Article. Those implementing acts shall be adopted in accordance with the examination

procedure referred to in Article 283(4).

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Article 89

Invalidation of a customs declaration

1. The customs authorities shall, at the application of the declarant, invalidate a customs

declaration already accepted where they are satisfied that:

(a) the goods are immediately to be placed under a customs procedure; or

(b) as a result of special circumstances, the placing of the goods under the customs

procedure for which they were declared is no longer justified.

However, where the customs authorities have informed the declarant of their intention to

examine the goods, an application for invalidation of the customs declaration shall not be

accepted before the examination has taken place.

2. By way of derogation from paragraph 1, in specific cases laid down in the customs

legislation, the customs authorities may invalidate the customs declaration without prior

application by the declarant.

3. The customs authorities shall not invalidate the customs declaration after the goods have

been released, except in specific cases laid down in the customs legislation.

4. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the specific cases in which customs authorities

may invalidate the customs declaration without application by the declarant, as referred to

in paragraph 2 of this Article, and after the release of the goods, as referred to in

paragraph 3 of this Article.

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5. The Commission shall adopt implementing acts laying down the procedure for invalidating

the customs declaration after the release of the goods referred to in paragraph 3 of this

Article. Those implementing acts shall be adopted in accordance with the examination

procedure referred to in Article 283(4).

Article 90

Simplification of the drawing-up of data for goods falling under different tariff subheadings

1. Where a consignment is made up of goods falling within different tariff subheadings and

dealing with each of those goods in accordance with its tariff subheading would entail a

burden of work and expense disproportionate to the import or export duty chargeable, the

customs authorities may, at the application of the declarant, provide for a simplified

method of charging import or export duty whereby import or export duty is charged on the

whole consignment on the basis of the tariff subheading of the goods which are subject to

the highest rate of import or export duty.

2. Customs authorities shall refuse the use of the simplified method of charging import or

export duty referred to in paragraph 1:

(a) where the Union handling fee applies; or

(b) in relation to goods subject to other legislation applied by the customs authorities, to

prohibitions or restrictions or to excise duty where the correct classification is

necessary to apply those measures.

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Article 91

Centralised clearance

1. Until 28 February 2031, the customs authorities may, upon application, authorise a person

to lodge, at a customs office responsible for the place where that person is established, a

customs declaration for goods which are presented to customs at another customs office.

The customs authorities may waive the requirement for the authorisation referred to in the

first subparagraph if the customs office where the customs declaration is lodged and the

customs office where the goods are presented to customs are under the responsibility of the

same customs authority.

2. Only an authorised economic operator for customs simplifications, as referred to in

Article 29(2), point (a), may apply for the authorisation referred to in paragraph 1 of

this Article.

3. The customs office at which the customs declaration is lodged shall:

(a) supervise the placing of the goods under the customs procedure concerned;

(b) carry out the customs controls for the verification of the customs declaration;

(c) where justified, request that the customs office at which the goods are presented

carry out certain customs controls for the verification of the customs declaration; and

(d) carry out the customs formalities for the recovery of the amount of import or export

duty corresponding to any customs debt.

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4. The customs office at which the customs declaration is lodged and the customs office at

which the goods are presented shall exchange the information necessary for the verification

of the customs declaration and for the release of the goods.

5. The customs office at which the goods are presented shall, without prejudice to its own

controls pertaining to goods brought into or taken out of the customs territory of the Union,

carry out the customs controls referred to in paragraph 3, point (c), and communicate the

results of those controls to the customs office at which the customs declaration is lodged.

6. The customs office at which the customs declaration is lodged shall release the goods,

taking into account the results of:

(a) its own controls for the verification of the customs declaration;

(b) the controls carried out by the customs office at which the goods are presented for

the verification of the customs declaration and the controls pertaining to goods

brought into or taken out of the customs territory of the Union.

7. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by laying down the conditions for granting the authorisation

referred to in paragraph 1, first subparagraph, of this Article.

8. The Commission shall adopt implementing acts laying down the procedure for the

centralised clearance, including the relevant customs formalities and controls. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

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Article 92

Entry in the declarant’s records

1. Until 28 February 2031, the customs authorities may, upon application, authorise a person

to lodge a customs declaration, including a simplified declaration, in the form of an entry

in the declarant’s records, provided that the data in that declaration are available to the

customs authorities in the declarant’s electronic system at the time when the customs

declaration in the form of an entry in the declarant’s records is lodged.

2. The customs declaration shall be deemed to have been accepted at the moment at which

the goods are entered in the declarant’s records.

3. The customs authorities may, upon application, waive the obligation for the goods to be

presented. In that case, the goods shall be deemed to have been released at the moment of

entry in the declarant’s records.

That waiver may be granted where all of the following conditions are fulfilled:

(a) the declarant is an authorised economic operator for customs simplifications as

referred to in Article 29(2), point (a);

(b) the nature and flow of the goods concerned warrant a waiver and are known by the

customs authority;

(c) the supervising customs office has access to all the information that it considers

necessary to enable it to exercise, should the need arise, its right to examine the

goods;

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(d) at the time of the entry into the records, the goods are no longer subject to the other

legislation applied by the customs authorities, except where otherwise provided in

the authorisation referred to in paragraph 1 of this Article.

However, the supervising customs office may, in specific situations, request that the goods

be presented even in the event of such waiver.

4. The conditions under which the release of the goods is allowed shall be set out in the

authorisation referred to in paragraph 1.

5. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by laying down the conditions for granting the authorisation

referred to in paragraph 1 of this Article.

6. The Commission shall adopt implementing acts laying down the procedural rules on the

entry in the declarant’s records, including the relevant customs formalities and controls,

referred to in paragraph 1 of this Article, and the waiver from the obligation of presenting

the goods referred to in paragraph 3 of this Article. Those implementing acts shall be

adopted in accordance with the examination procedure referred to in Article 283(4).

Article 93

Cessation of validity

The authorisations for simplified declarations, centralised clearance and entry into the declarant’s

records referred to in Articles 83, 91 and 92, respectively, shall expire on 1 March 2034.

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Chapter 4

Disposal of goods

Article 94

Measures to be taken by the customs authorities

1. The customs authorities, without prejudice to other legislation applied by the customs

authorities, shall take any necessary measures to dispose of goods, including confiscation

or forfeiture to the State in accordance with national law, sale, donation for humanitarian

purposes or destruction, in the following cases:

(a) where one of the obligations laid down in the customs legislation concerning the

introduction of non-Union goods into the customs territory of the Union has not been

fulfilled, or the goods have been withheld from customs supervision;

(b) where the goods cannot be released for any of the following reasons:

(i) it has not been possible, for reasons attributable to the importer, the exporter,

the holder of the transit procedure or the holder of the goods, to undertake or

continue examination of the goods within the period prescribed by the customs

authorities;

(ii) the documents or the information which must be provided or made available

before the goods can be placed under, or released for, the customs procedure

requested have not been provided or made available;

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(iii) payments or a guarantee which should have been made or provided in respect

of import or export duty have not been made or provided within the prescribed

period;

(iv) the goods do not fulfil the conditions for release laid down in Articles 77

and 78;

(c) where the goods have not been removed within a reasonable period after their

release;

(d) where, after their release, the goods are found not to have fulfilled the conditions for

that release; or

(e) where goods are abandoned to the State in accordance with Article 96.

2. Non-Union goods which have been abandoned to the State or non-Union goods which

have been seized, confiscated or forfeited to the State in accordance with national law shall

be deemed to have been placed under the customs warehousing procedure. Such goods

shall be entered in the records of the operator of storage facilities for the customs

warehousing or, where they are held by the customs authorities, in the records of the

customs authorities.

Where customs authorities have already received data or a customs declaration on the

goods to be destroyed, abandoned to the State, seized, confiscated or forfeited to the State

in accordance with national law, the records shall include a reference to that data or that

customs declaration. The customs declaration or data concerned shall be invalidated.

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3. The costs of the measures referred to in paragraph 1 shall be borne:

(a) in the case referred to in paragraph 1, point (a), by the carrier, importer, holder of the

transit procedure, holder of the goods or person that withheld the goods from

customs supervision;

(b) in the cases referred to in paragraph 1, points (b), (c) and (d), by the importer,

exporter, holder of the transit procedure or holder of the goods;

(c) in the case referred to in paragraph 1, point (e), by the person that abandons the

goods to the State.

4. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the cases where goods can be confiscated.

5. The Commission shall adopt implementing acts laying down the procedure for selling and

donating the goods by the customs authorities as referred to in paragraph 1 of this Article.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

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Article 95

Destruction of goods

1. Where the customs authorities have reasonable grounds for so doing, they may require

goods for which a notification of availability was provided or made available to be

destroyed and shall inform the importer, the exporter or the holder of the transit procedure

and the holder of the goods thereof. The costs of the destruction shall be borne by the

importer, the exporter, the holder of the transit procedure or the holder of the goods.

2. Where the customs authorities consider it necessary and proportionate to do so, they may,

in accordance with national law, seize, destroy or otherwise render inoperable goods for

which no notification of availability was provided or made available and that present a risk

to the health and safety of end-users. The cost of such measure shall be borne by the

importer, exporter or holder of the goods.

3. The Commission shall adopt implementing acts laying down the procedure for the

destruction of goods. Those implementing acts shall be adopted in accordance with the

examination procedure referred to in Article 283(4).

Article 96

Abandonment

1. The importer, the exporter, the holder of the transit procedure or the holder of the goods

may, with prior permission of the customs authorities, abandon to the State non-Union

goods and goods placed under the end-use procedure.

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2. The Commission shall adopt implementing acts laying down the procedure on

abandonment of goods to the State. Those implementing acts shall be adopted in

accordance with the examination procedure referred to in Article 283(4).

TITLE VI

GOODS BROUGHT

INTO THE CUSTOMS TERRITORY OF THE UNION

Chapter 1

Entry of goods

Article 97

Advance cargo information

1. Goods shall not enter the customs territory of the Union unless carriers bringing goods into

the customs territory of the Union provide or make available advance cargo information on

those goods to the expected customs office of first entry within specific time limits.

2. Where no advance cargo information has been provided or made available in accordance

with paragraph 1, the advance cargo information shall be provided or made available to the

actual customs office of first entry at the latest upon the arrival of the means of transport

used for carrying the goods.

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3. The advance cargo information shall include at least the identity of the importer

responsible for the goods, the unique reference for the consignment, the identity of the

consignor, the identity of the consignee, a description of the goods, the tariff classification,

the value, the final destination of the goods if available, the data on the route and the nature

and the identification of the means of transport used for bringing the goods and the

transportation cost.

4. The importer may provide or make available to the relevant customs office a part of the

advance cargo information required within the specific time limits.

5. Where the importer has already provided or made available a part of the required advance

cargo information, the carrier shall link the advance cargo information that it provides or

makes available to the information already provided or made available by the importer.

6. The importer shall be notified where a carrier links the advance cargo information that it

has provided or made available to the part of the advance cargo information provided or

made available by the importer.

7. In specific cases laid down in the customs legislation, where the carrier or the importer

does not have all the advance cargo information referred to in paragraphs 1 and 3, other

persons holding that information may be required to provide it or to make it available.

8. The advance cargo information shall contain the data necessary for the customs authorities

to carry out a risk analysis.

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9. A person that provides or makes available advance cargo information may restrict the

visibility of its identification and commercially sensitive data to one or more persons that

also provide or make available data, without prejudice to the use of all data for customs

supervision.

10. The obligation to provide or make available advance cargo information shall not apply:

(a) to means of transport and the goods carried thereon that are only passing through the

territorial waters or the airspace of the customs territory of the Union without a stop

within that territory;

(b) to non-Union goods that are brought into the customs territory of the Union after

having temporarily left that territory by sea or air and having been carried by direct

route without a stop outside the customs territory of the Union;

(c) to Union goods the customs status of which needs to be proven pursuant to

Article 71(2) which are brought into the customs territory of the Union after having

temporarily left that territory by sea or air and having been carried, by a direct route,

without a stop, outside the customs territory of the Union;

(d) to Union goods which move without alteration of their customs status in accordance

with Article 73(2) and which are brought into the customs territory of the Union after

having temporarily left that territory by sea or air and having been carried, by a direct

route without a stop, outside the customs territory of the Union; and

(e) in other cases, where such non-application is fully justified by the type of goods or

traffic, or is required by international agreements.

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11. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by:

(a) laying down rules for determining the expected customs office of first entry referred

to in paragraph 1 of this Article;

(b) specifying the advance cargo information to be provided or made available in

accordance with paragraph 1 of this Article and the data referred to in paragraph 8 of

this Article, which is to include specific information enabling customs authorities to

carry out a risk analysis in terms of the safety and security of the goods;

(c) determining the specific time limits referred to in paragraphs 1 and 4 of this Article;

(d) determining the specific cases and the other persons that can be required to provide

or to make available the advance cargo information, as referred to in paragraph 7 of

this Article;

(e) specifying the cases in which the type of goods or traffic fully justify the

non-application of the obligation to provide or make available advance cargo

information, as referred to in paragraph 10, point (e), of this Article;

(f) laying down the conditions under which the person that provides or makes available

advanced cargo information can restrict the visibility of the identification data or the

commercially sensitive data, as referred to in paragraph 9 of this Article.

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12. The Commission shall adopt implementing acts laying down the procedure for providing,

making available and receiving the advance cargo information as referred to in

paragraphs 1 to 8 of this Article. Those implementing acts shall be adopted in accordance

with the examination procedure referred to in Article 283(4).

13. In accordance with the dates set out in the work programme referred to in Article 38(6),

point (b), and until 28 February 2034 at the latest, the formalities referred to in

paragraphs 1 to 12 of this Article and in Articles 98 to 103 of this Regulation may continue

to be fulfilled in accordance with the rules and data requirements provided for in

Regulation (EU) No 952/2013 applicable to the electronic systems that the Member States

and the Commission have developed pursuant to Article 16(1)

of Regulation (EU) No 952/2013.

Article 98

Risk analysis of advance cargo information

1. Without prejudice to the activities of the EU Customs Authority set out in Title XII, the

customs office of first entry shall, within specific time limits, ensure that a risk analysis is

carried out. That risk analysis shall be primarily for safety and security purposes and shall

be carried out, where appropriate, in collaboration with other customs offices and, where

possible, on the basis of the advance cargo information and other information provided or

made available through the EU Customs Data Hub. The customs office of first entry shall

take the necessary measures based on the results of that risk analysis.

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2. The customs office of first entry, where applicable in cooperation with the customs

authorities of the other Member States involved in the risk analysis process, may take

appropriate mitigation measures, including:

(a) instructing the person that provided or made available the advance cargo information

that the goods are not to be loaded or transported and, if the carrier is a person other

than the person who submitted the data, similarly instructing the carrier that the

goods are not to be loaded or transported;

(b) requesting additional information or action;

(c) identifying situations where action by another authority might be appropriate;

(d) recommending the most appropriate place to carry out a customs control and the

most appropriate measures for that control.

3. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the specific time limits by which the risk

analysis referred to in paragraph 1 of this Article is to be carried out.

4. The Commission shall adopt implementing acts laying down the procedural rules

applicable to the mitigation measures referred to in paragraph 2 of this Article. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

5. Until 28 February 2034, the risk analysis referred to in paragraph 1 shall be carried out

based on the entry summary declaration.

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Article 99

Amendment of advance cargo information

1. The importer, the carrier or the other persons referred to in Article 97 shall amend one or

more data elements in the advance cargo information where:

(a) it comes to the knowledge of the importer, the carrier or the other person concerned

that the relevant information has changed in its records or that the information is

incorrect; or

(b) a customs authority requests the importer, the carrier or the other person concerned

to do so due to the inaccuracy or incompleteness of the data or issues with the quality

of the data, in particular when identified as a result of the risk analysis performed.

2. The importer, the carrier or the other persons referred to in Article 97 shall not amend the

advance cargo information where:

(a) the customs authorities have instructed the person that provided or made available

the advance cargo information and the carrier, if different from that person, that the

goods shall not be loaded or transported as referred to in Article 98(2), point (a);

(b) the customs authorities have informed the carrier or other persons that the customs

authorities intend to examine the goods;

(c) the customs authorities have established that the advance cargo information is

incorrect;

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(d) the data in the advance cargo information have been included in the list of data which

cannot be amended.

3. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the data in the advance cargo information

which cannot be amended, as referred to in paragraph 2, point (d), of this Article.

4. The Commission shall adopt implementing acts laying down the procedure for amending

the advance cargo information in accordance with paragraph 1 of this Article. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

Article 100

Invalidation of advance cargo information

1. If it comes to the knowledge of the carrier or other persons providing or making available

the advance cargo information that goods covered by that advanced cargo information will

not be brought into the customs territory of the Union, it shall as soon as possible submit a

request to the customs authority to invalidate the advance cargo information.

If goods covered by the advanced cargo information are not brought into the customs

territory of the Union within 200 days from the date on which the advanced cargo

information was provided or made available, the customs authorities shall invalidate that

advance cargo information.

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2. Persons providing or making available the advance cargo information and the importer

providing or making available information in the EU Customs Data Hub shall inform each

other of the invalidation of the information they have provided or made available.

3. The Commission shall adopt implementing acts laying down the procedure for invalidating

the advance cargo information in accordance with paragraph 1 of this Article. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

Article 101

Notification of arrival in relation to the entry of means of transport and of goods

1. The carrier shall notify the actual customs office of first entry of the arrival of the means of

transport bringing goods into the customs territory of the Union upon its arrival.

2. The carrier shall notify the customs office responsible for the port or airport where the

goods are unloaded or transhipped of the arrival of goods brought into the customs territory

of the Union by sea or air when the means of transport by which those goods are brought

into the customs territory of the Union arrives at that port or airport.

3. The carrier shall notify the customs office of first entry of the arrival of goods brought into

the customs territory of the Union by road, rail or inland waterways when the means of

transport by which those goods are brought into the customs territory of the Union arrives

at that customs office.

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4. The carrier shall link the notification of arrival of the goods to the advance cargo

information provided or made available on those goods.

5. Notwithstanding the obligations of the carrier referred to in paragraphs 1, 2 and 3, any of

the following persons may notify the arrival of the goods, at the point in time referred to in

those paragraphs:

(a) the person in whose name or on whose behalf the person that brought the goods into

that territory acts;

(b) the person that assumed responsibility for carriage of the goods after they were

brought into the customs territory of the Union;

(c) any person that immediately places the goods under a customs procedure; or

(d) the holder of an authorisation for the operation of a temporary storage facility or any

person that carries out an activity in a free zone.

6. In specific cases laid down in the customs legislation, where not all the data in the advance

cargo information referred to in Article 97(8) on the goods can be obtained from the

carrier, a subsequent carrier, or other persons, having those data and the appropriate rights

to provide them, may be required to notify the actual customs office of first entry of the

arrival of the goods.

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7. Subject to the approval of the customs authority, the notification of arrival of the means of

transport and of the goods may be provided or made available to the customs authorities by

means other than the EU Customs Data Hub, such as commercial, port or transport

information systems, provided that such systems contain the necessary data for such

notification and those data are available at the point in time referred to in paragraph 1, 2

or 3, as appropriate. In such cases, the data provided or made available by those other

means shall be transferred to the EU Customs Data Hub.

8. By way of derogation from paragraph 2, the obligation to notify the arrival of the goods

shall not apply in the following cases:

(a) where, upon their arrival in the customs territory of the Union, goods are unloaded

and reloaded onto the same means of transport during its voyage solely in order to

enable the unloading or loading of other goods at the same Union port or airport;

(b) where Union goods which move without alteration of their customs status in

accordance with Article 73(2) are brought into the customs territory of the Union

after having temporarily left that territory by sea or air, having been carried by direct

route without a stop outside the customs territory of the Union.

9. The carrier shall not unload, in the customs territory of the Union, goods for which the

advance cargo information referred to in Article 97(8) has not been provided or made

available to the customs authorities, unless the customs authorities have requested the

carrier to present those goods in accordance with Article 103.

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10. By way of derogation from paragraph 9, in the event of an imminent danger necessitating

the immediate unloading of all or part of the goods, the customs authorities may allow the

carrier to unload the goods.

11. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the specific cases referred to in paragraph 6 of

this Article and the other persons referred to in that paragraph that may be required to

notify the actual customs office of first entry of the arrival of the goods.

12. The Commission shall adopt implementing acts laying down the procedure on the

notification of arrival referred to in this Article. Those implementing acts shall be adopted

in accordance with the examination procedure referred to in Article 283(4).

13. In accordance with the dates set out in the work programme referred to in Article 38(6),

point (b), and until 28 February 2034 at the latest, a notification of arrival referred to in this

Article may continue to be submitted, and a physical presentation of goods to customs

referred to in Article 103(1) of this Regulation may continue to be carried out, in

accordance with the rules and data requirements provided for in Regulation

(EU) No 952/2013 applicable to the electronic systems that the Member States in

cooperation with the Commission have developed pursuant to Article 16(1)

of Regulation (EU) No 952/2013.

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Article 102

Conveyance to the appropriate place

1. The carrier bringing goods into the customs territory of the Union shall convey them

without delay, by the route specified by the customs authorities and in accordance with

their instructions, if any, to the customs office designated by the customs authorities or to

any other place designated or approved by those authorities, or into a free zone.

2. Goods brought into a free zone shall be brought into that free zone directly, either by sea or

air or, if by land, without passing through another part of the customs territory of the

Union, where the free zone adjoins the land frontier between a Member State and a third

country.

3. Where, due to unforeseeable circumstances or force majeure, the carriers cannot comply

with the obligation set out in paragraph 1, they shall, without delay, inform the customs

authorities of the situation and of the precise location of the goods.

4. The customs authorities shall determine the measures to be taken in order to permit

customs supervision of the goods referred to in paragraph 1, or of the vessel or aircraft and

any goods thereon in the circumstances specified in paragraph 3, and to ensure, where

appropriate, that the goods are subsequently conveyed to a customs office designated by

the customs authorities or to any other place designated or approved by those authorities,

or into a free zone.

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5. The customs authorities may subject goods that are still outside the customs territory of the

Union to customs controls, as a result of an agreement concluded with the relevant third

country. The customs authorities shall treat those goods in the same way as they treat

goods brought into the customs territory of the Union.

6. By way of derogation from paragraphs 1 and 3, special rules may apply to goods

transported within frontier zones or in pipelines and wires, to traffic of negligible economic

importance or to goods carried by travellers, provided that the customs supervision and

customs control possibilities are not jeopardised as a result.

7. Paragraph 1 shall not apply to means of transport, or to the goods carried thereon, that only

pass through the territorial waters or the airspace of the customs territory of the Union

without a stop within that territory.

Article 103

Physical presentation of goods to customs

1. Where the customs authorities or the other legislation applied by the customs authorities so

requires, the carrier or the holder of the goods shall physically present the goods brought

into the customs territory of the Union to customs upon their arrival at the customs office

designated by the customs authorities or to any other place designated or approved by

those authorities, or into the free zone.

2. The customs authorities shall notify the carrier or the holder of the goods of the obligation

to physically present those goods to customs.

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3. Goods physically presented to customs shall not be removed from the place where they

were presented without the permission of the customs authorities.

4. The obligation to physically present goods to customs shall be waived for Union goods

which move without alteration of their customs status in accordance with Article 73(2) and

which are brought into the customs territory of the Union after having temporarily left that

territory by sea or air and having been carried by direct route without a stop outside the

customs territory of the Union.

5. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by laying down the conditions for designating and approving

the places other than the designated customs office, as referred to in paragraph 1 of

this Article.

6. The Commission shall adopt implementing acts laying down the procedure for the physical

presentation of goods to customs in accordance with this Article. Those implementing acts

shall be adopted in accordance with the examination procedure referred to

in Article 283(4).

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Article 104

Temporary storage of goods

1. Non-Union goods shall be in temporary storage from the moment the person referred to in

Article 101 notifies their arrival in the customs territory of the Union in accordance with

that Article until they are placed under a customs procedure or taken out of the customs

territory of the Union, or until the customs authorities regularise the situation of the goods

in accordance with paragraph 7 of this Article.

2. Non-Union goods moving under a transit procedure shall be in temporary storage after the

transit procedure has ended until they are placed under another customs procedure or taken

out of the customs territory of the Union, or until the customs authorities regularise the

situation of the goods in accordance with paragraph 7.

3. Non-Union goods in temporary storage shall be stored in temporary storage facilities

authorised in accordance with Article 108 or, where justified, in other places designated or

approved by the customs authorities, including places indicated by Trust and Check

traders.

4. The holder of an authorisation for the operation of a temporary storage facility referred to

in Article 108, or the person storing the goods in cases where the goods are stored in other

places designated or approved by the customs authorities, shall be responsible for fulfilling

the obligations arising from the storage of goods in temporary storage, including ensuring

that the goods:

(a) are not removed from customs supervision; and

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(b) are subject only to forms of handling that ensure their preservation without altering

them or modifying their appearance or technical characteristics.

5. Unless otherwise provided in Union or national law, non-Union goods in temporary

storage shall be placed under a customs procedure or taken out of the customs territory of

the Union within 90 days from the start of the temporary storage. In exceptional cases laid

down in the customs legislation, customs authorities may extend that time limit.

6. Non-Union goods in temporary storage in places designated or approved by the customs

authorities, including places indicated by Trust and Check traders, shall be placed under a

customs procedure or re-exported within a specific time limit.

7. Where, for a duly justified reason, goods cannot be maintained in temporary storage, the

customs authorities shall without delay take all measures necessary to dispose of the goods

in accordance with Chapter 4 of Title V.

8. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by laying down the conditions for designating or approving the

places referred to in paragraph 3 of this Article, the time limit referred to in paragraph 6 of

this Article and the exceptional cases where the time limit referred to in paragraph 5 of this

Article may be extended.

9. In accordance with the dates set out in the work programme referred to in Article 38(6),

point (b), and until 28 February 2034 at the latest, a temporary storage declaration shall be

submitted in accordance with the rules and data requirements provided for

in Regulation (EU) No 952/2013.

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Article 105

Temporary storage information

1. Non-Union goods for which a notification of arrival of the goods was provided or made

available to the customs authority shall be covered by temporary storage information

containing all the data necessary for the application of the provisions governing temporary

storage.

2. The person referred to in Article 101, the holder of an authorisation for the operation of a

temporary storage facility or another person that is the holder of the goods shall provide or

make available the temporary storage information, at the latest at the time when the goods

are brought to the temporary storage facility or other places designated or approved by the

customs authorities.

3. Unless otherwise provided, the customs authorities shall not require the temporary storage

information to be provided or made available where:

(a) at the latest at the time of the notification of arrival of the goods in the customs

territory of the Union, the customs status of those goods as Union goods is

determined in accordance with Article 71; or

(b) the data necessary for the customs procedure or re-export has already been provided

or made available to the customs authorities.

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4. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by:

(a) further specifying the cases referred to in paragraph 3 of this Article in which the

customs authorities are not to require the provision or making available of temporary

storage information;

(b) determining the data to be provided or made available to the customs authorities for

the application of the provisions governing temporary storage.

5. The Commission shall adopt implementing acts laying down the procedural rules for

lodging the temporary storage information referred to in paragraph 1 of this Article. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

Article 106

Amendment of temporary storage information

1. The persons referred to in Article 105(2) shall amend one or more data elements in the

temporary storage information:

(a) where it comes to their knowledge that relevant information has changed in their

records; or

(b) where a customs authority requests them to do so due to the inaccuracy or

incompleteness of the data or issues with the quality of the data.

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2. The persons referred to in Article 105(2) shall not amend the temporary storage

information where:

(a) the customs authorities have informed such persons that they intend to examine the

goods;

(b) the customs authorities have informed such persons that they have established that

the data provided or made available are incorrect; or

(c) the goods have been brought out of the temporary storage facility, unless otherwise

provided.

3. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the specific cases for amending the

information, referred to in paragraphs 1 and 2 of this Article.

4. The Commission shall adopt implementing acts laying down the procedural rules for

amending, in accordance with paragraph 1 of this Article, the information referred to

therein. Those implementing acts shall be adopted in accordance with the examination

procedure referred to in Article 283(4).

Article 107

Invalidation of temporary storage information

1. If it comes to the knowledge of a person referred to in Article 105(2) that goods will not be

brought into the customs territory of the Union, it shall as soon as possible invalidate that

temporary storage information.

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If goods in respect of which temporary storage information has been provided or made

available are not brought into the customs territory of the Union within 30 days from the

date when that information was provided or made available, the customs authorities shall

invalidate that data.

Temporary storage information shall also be invalidated in other cases laid down in the

customs legislation.

2. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by further specifying the cases referred to in paragraph 1, third

subparagraph, of this Article in which a temporary storage information is to be invalidated.

3. The Commission shall adopt implementing acts laying down the procedural rules for

invalidating the temporary storage information referred to in paragraph 1 of this Article.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

Article 108

Authorisation for the operation of temporary storage facilities

1. An authorisation from the customs authorities shall be required for the operation of a

temporary storage facility. Such authorisation shall not be required where the temporary

storage facility is operated by the customs authority itself.

The conditions under which the operation of a temporary storage facility is permitted shall

be set out in that authorisation.

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2. The authorisation referred to in paragraph 1 of this Article shall be granted only to persons

that:

(a) are established in the customs territory of the Union;

(b) provide the necessary assurance of the proper conduct of the operations; and

(c) provide a guarantee in accordance with Article 194.

Where a comprehensive guarantee is provided, compliance with the obligations attached to

that guarantee shall be monitored by appropriate audit.

An authorised economic operator for customs simplifications or a Trust and Check trader

shall be deemed to have complied with the condition referred to in the first subparagraph,

point (b), of this paragraph if the activity pertaining to the operating of the temporary

storage facilities concerned is taken into account in the authorisation referred to in

Article 30 or 31, respectively.

3. The authorisation referred to in paragraph 1 shall be granted only where the customs

authorities are able to exercise customs supervision without having to introduce

administrative arrangements which are disproportionate to the economic needs involved.

4. The holder of the authorisation referred to in paragraph 1 shall keep appropriate records in

a form approved by the customs authorities and provide or make available those records in

the EU Customs Data Hub.

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Those records shall contain the information and the data to enable the customs authorities

to supervise the operation of the temporary storage facilities, in particular with regard to

the identification of the goods stored, their customs status and their movements.

5. An authorised economic operator for customs simplifications or a Trust and Check trader

shall be deemed to comply with the obligation laid down in paragraph 4 if as its records are

appropriate for the purpose of the operation of temporary storage facilities.

6. The customs authorities may authorise the holder of the authorisation referred to in

paragraph 1 to move goods in temporary storage between different temporary storage

facilities, provided that such movements do not increase the risk of fraud, for the following

types of movements:

(a) movement that takes place under the responsibility of one customs authority;

(b) movement that is covered by only one authorisation that is issued to an authorised

economic operator for customs simplifications or to a Trust and Check trader; or

(c) other cases of movement laid down in the customs legislation.

7. The customs authorities may, where an economic need exists and customs supervision will

not be adversely affected, authorise the storage of Union goods in a temporary storage

facility. Those goods shall not be regarded as goods in temporary storage.

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8. The Commission shall be empowered to adopt delegated acts in accordance with

Article 282 to supplement this Regulation by determining:

(a) the conditions for granting the authorisation for the operation of temporary storage

facilities;

(b) the type of information and data that are to be contained in the records to be provided

or made available in the EU Customs Data Hub, as referred to in paragraph 4 of

this Article;

(c) the other cases of movement of goods in temporary storage referred to in

paragraph 6, point (c), of this Article and the related conditions.

9. The Commission shall adopt implementing acts laying down the procedural rules for the

movement of goods between temporary storage facilities in accordance with paragraph 6 of

this Article. Those implementing acts shall be adopted in accordance with the examination

procedure referred to in Article 283(4).

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Chapter 2

Release for free circulation

Article 109

Scope and effect

1. Non-Union goods intended to be placed on the Union market or intended for private use or

consumption within the customs territory of the Union shall be placed under the release for

free circulation procedure.

2. Release for free circulation shall confer on non-Union goods the customs status of Union

goods.

3. The conditions for placing goods under the release for free circulation procedure shall be

the following:

(a) the required data has been provided or made available to customs authorities, which

must include at least the identity of the importer responsible for the goods, the seller,

the buyer, the manufacturer, the product supplier where different from the

manufacturer, and of the responsible economic operator in the Union pursuant to

Article 4 of Regulation (EU) 2019/1020 and Article 16 of Regulation (EU) 2023/988,

the value, the origin, the tariff classification and a description of the goods, the

unique reference of the consignment and its location, and the list of relevant other

legislation applied by the customs authorities;

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(b) in the case of goods imported by an importer for distance sales that has chosen to use

the IOSS scheme, the required data shall, in addition to those referred to in point (a),

include the information set out in the records of the transactions covered by the IOSS

scheme, kept by the taxable person, in accordance with Article 369x(1)

of Directive 2006/112/EC;

(c) any import duty or other charges due, including anti-dumping duties, countervailing

duties or safeguard measures, have been paid or are guaranteed, unless the goods are

the subject of a drawing request on a tariff quota;

(d) the goods have arrived at the place of release in the customs territory of the Union;

and

(e) the goods comply with the relevant other legislation applied by the customs

authorities.

4. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by further determining the data to be provided or made

available to the customs authorities for placing goods under the release for free circulation

procedure as referred to in paragraph 3, point (a), of this Article or providing for

derogations from that point justified for the type of traffic concerned.

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Article 110

Application of commercial policy measures to inward and outward processing

1. Where processed products obtained under inward processing are released for free

circulation and the calculation of the amount of import duty is made in accordance with

Article 192(3), the commercial policy measures to be applied shall be those applicable to

the release for free circulation of the goods which were placed under inward processing.

2. Paragraph 1 shall not apply to waste and scrap.

3. Where processed products obtained under inward processing are released for free

circulation and the calculation of the amount of import duty is made in accordance with

Article 191(1), the commercial policy measures applicable to those goods shall be applied

only where the goods which were placed under inward processing are subject to such

measures.

4. Commercial policy measures shall not apply to processed products released for free

circulation following outward processing where:

(a) the processed products retain their Union origin within the meaning of Article 169;

(b) the outward processing involves repair, including the standard exchange system

referred to in Article 164; or

(c) the outward processing follows further processing operations in accordance

with Article 160.

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Chapter 3

Relief from import duty

Article 111

Returned goods

1. Non-Union goods which, having originally been exported as Union goods from the

customs territory of the Union, are returned to that territory within a period of three years

and placed under the release for free circulation procedure shall, at the application of the

person concerned, be granted relief from import duty.

The first subparagraph shall apply even where the returned goods represent only a part of

the goods previously exported from the customs territory of the Union.

2. The three-year period referred to in paragraph 1 may be exceeded in order to take account

of special circumstances.

3. Where, prior to their export from the customs territory of the Union, the returned goods

were released for free circulation duty-free or at a reduced rate of import duty because of a

particular end-use, relief from import duty under paragraph 1 shall be granted only if those

goods are to be released for free circulation for the same end-use.

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Where the end-use for which the goods in question are to be released for free circulation is

no longer the same, the amount of import duty shall be reduced by any amount collected

on the goods when they were first released for free circulation. If the latter amount exceeds

the amount levied on the release for free circulation of the returned goods, no repayment

shall be granted.

4. Where Union goods have lost their customs status pursuant to Article 72 and are

subsequently released for free circulation, paragraphs 1, 2 and 3 of this Article shall apply.

5. Relief from import duty under paragraph 1 shall be granted only if goods are returned in

the state in which they were exported.

6. Relief from import duty under paragraph 1 shall be supported by information establishing

that the conditions for that relief are met.

7. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the cases where goods are considered to be

returned in the state in which they were exported, as referred to in paragraph 5 of

this Article.

8. The Commission shall adopt implementing acts laying down the procedure for the

provision of information referred to in paragraph 6 of this Article. Those implementing

acts shall be adopted in accordance with the examination procedure referred to

in Article 283(4).

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Article 112

Goods previously placed under the inward processing procedure

1. Article 111(1), (2), (5) and (6) shall apply mutatis mutandis to processed products that

were originally re-exported from the customs territory of the Union subsequent to an

inward processing procedure, provided that the release for free circulation of those

processed products results in the collection of the import duty due for the goods which

were placed under the first inward processing procedure.

2. If the processed products referred to in paragraph 1 are placed under a subsequent inward

processing procedure, and processed products other than those obtained under the previous

inward processing are released for free circulation, the import duty shall be collected for

the goods referred to in paragraph 1.

3. The amount of import duty on the goods covered by paragraph 1 of this Article shall be

determined in accordance with Article 192(3).

4. The relief from import duty provided for in Article 111 shall be granted for processed

products which were exported in accordance with Article 133(2), point (c), only where it is

ensured that no goods that were replaced by equivalent goods will be placed under the

inward processing procedure.

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Article 113

Products of sea-fishing and other products taken from the sea

1. Without prejudice to Article 169(1), the following shall be granted relief from import duty

when they are released for free circulation:

(a) products of sea-fishing and other products taken from the territorial sea of a third

country by vessels solely registered or recorded in a Member State and flying the

flag of that State;

(b) products obtained from products referred to in point (a) of this paragraph onboard

factory ships fulfilling the conditions laid down in that point.

2. The relief from import duty referred to in paragraph 1 shall be supported by evidence that

the conditions laid down in that paragraph are fulfilled.

3. The Commission shall adopt implementing acts laying down the procedure for providing

the evidence referred to in paragraph 2 of this Article. Those implementing acts shall be

adopted in accordance with the examination procedure referred to in Article 283(4).

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TITLE VII

GOODS TAKEN OUT

OF THE CUSTOMS TERRITORY OF THE UNION

Chapter 1

Export and re-export

Article 114

Export

1. Union goods to be taken out of the customs territory of the Union shall be placed under the

export procedure.

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

(a) the required data have been provided or made available to the customs authorities;

(b) any export duty or other charges due have been paid or are guaranteed; and

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

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

to the following:

(a) the repayment or remission of import duty;

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(b) the formalities required under provisions applicable to other charges;

(c) the procedural rules on export and exit.

4. Paragraph 1 shall not apply to Union goods:

(a) placed under the outward processing procedure;

(b) taken out of the customs territory of the Union after having been placed under the

end-use procedure;

(c) delivered as aircraft or ship supplies exempted from VAT or excise duty or subject to

zero VAT or excise duty, regardless of the destination of the aircraft or ship, for

which a proof of such supply is required;

(d) placed under the internal transit procedure;

(e) moved temporarily out of the customs territory of the Union in accordance

with Article 73.

5. The customs formalities applicable to the export procedure shall apply in the cases referred

to in paragraph 4, points (a) and (b), as well as in paragraph 4, point (c), regardless of the

destination of the aircraft or ship.

6. Goods dispatched to Helgoland shall not be considered to be exported from the customs

territory of the Union.

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7. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the data to be provided or made available to the

customs authorities for placing goods under the export procedure as referred to in

paragraph 2, point (a), of this Article.

8. The Commission shall adopt implementing acts laying down the procedural rules on export

and exit referred to in paragraph 3, point (c), of this Article. Those implementing acts shall

be adopted in accordance with the examination procedure referred to in Article 283(4).

Article 115

Relief from export duty for Union goods temporarily exported

Without prejudice to Article 161, Union goods which are temporarily exported from the customs

territory of the Union shall benefit from export duty relief, if they are re-imported.

Article 116

Re-export

1. Non-Union goods to be taken out of the customs territory of the Union shall be re-exported

provided that the relevant re-export data have been provided or made available and that the

goods intended to be re-exported comply with the other legislation applied by the customs

authorities in respect of non-Union goods.

2. Re-export data shall include, where applicable, the data necessary to discharge the previous

customs procedure or to end the temporary storage.

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3. Articles 74 to 80 and Article 123 shall apply to re-export.

4. Paragraph 1 shall not apply:

(a) to non-Union goods placed under the external transit procedure which only pass

through the customs territory of the Union;

(b) where non-Union goods to be taken out of the customs territory of the Union are

unloaded and reloaded into the same means of transport during its voyage in order to

enable the unloading or loading of other goods at the same port or airport.

5. Until 28 February 2034, re-export data may be provided in:

(a) a re-export declaration; or

(b) a re-export notification, where goods are trans-shipped within, or are re-exported

directly from, a free zone or a temporary storage facility.

6. Until 28 February 2034, Articles 81 to 93 shall apply to the re-export declaration and the

re-export notification.

7. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the cases where a re-export notification is to be

lodged and the cases where it can be amended or invalidated.

8. The Commission shall adopt implementing acts laying down the procedure for lodging,

amending or invalidating a re-export notification. Those implementing acts shall be

adopted in accordance with the examination procedure referred to in Article 283(4).

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Chapter 2

Exit of goods

Article 117

Pre-departure information

1. Carriers taking goods out of the customs territory of the Union shall provide or make

available minimum pre-departure information on those goods to the competent customs

authority within specific time limits and at the latest upon notification of arrival of the

goods at the point of exit.

2. The pre-departure information shall contain the data necessary for the customs authorities

to carry out risk analysis primarily for safety and security purposes.

3. The exporter may provide or make available to the competent customs authority part or all

of the pre-departure information.

4. Where the exporter has already provided or made available a part of the required

pre-departure information, the carrier shall link the part of the required pre-departure

information that it provides or makes available to the information already provided or

made available by the exporter.

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5. Where the exporter has already provided or made available all the required pre-departure

information, the carrier shall provide or make available additional pre-departure

information only where it is aware that the information previously provided or made

available is incorrect.

6. The exporter shall be notified where a carrier links the pre-departure information it has

provided or made available to the part of the pre-departure information provided or made

available by the exporter.

7. In specific cases laid down in the customs legislation, where the carrier or the exporter has

not provided or made available all the pre-departure information referred to in

paragraphs 3 and 5, other persons holding that information may be required to provide it or

to make it available.

8. A person that provides or makes available pre-departure information may restrict the

visibility of its identification and commercially sensitive data to one or more persons that

also provide or make available data, without prejudice to the use of all data for customs

supervision.

9. The obligation to provide or make available pre-departure information shall not apply:

(a) to means of transport and the goods carried thereon that are only passing through the

territorial waters or the airspace of the customs territory of the Union without a stop

within that territory;

(b) in other specific cases, where duly justified by the type of goods or traffic or where

required by international agreements;

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(c) to goods moved temporarily out of the customs territory of the Union in accordance

with Article 73;

(d) to goods which are supplied for incorporation as part of or accessories in vessels or

aircraft and for the operation of the engines, machines and other equipment of

vessels or aircraft, as well as foodstuffs and other items to be consumed or sold on

board.

10. In the cases referred to in paragraph 9 of this Article, re-export data shall be provided or

made available in accordance with Article 116.

11. The carrier shall take out of the customs territory of the Union goods in the same condition

as when the pre-departure information was provided or made available.

12. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by:

(a) specifying what data of the pre-departure information are to be provided or made

available to the customs authorities, as referred to in paragraph 1 of this Article;

(b) laying down the specific time limits referred to in paragraph 1 of this Article, taking

into account the type of traffic and the means of transport;

(c) determining the specific cases in which the obligation to provide or to make available

pre-departure information is not to apply, as referred to in paragraph 9, point (b), of

this Article;

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(d) laying down the conditions under which the person that provides or makes available

pre-departure information can restrict the visibility of the identification and

commercially sensitive data, as referred to in paragraph 8 of this Article.

13. The Commission shall adopt implementing acts laying down the procedure for providing,

making available and receiving the pre-departure information referred to in this Article.

Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

14. In accordance with the dates set out in the work programme referred to in Article 38(6),

point (b), and until 28 February 2034 at the latest, the formalities on the exit of goods may

continue to be carried out in accordance with the rules and data requirements provided for

in Regulation (EU) No 952/2013 which apply to the electronic systems that the

Member States and the Commission have developed pursuant to Article 16(1)

of Regulation (EU) No 952/2013.

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Article 118

Risk analysis of the pre-departure information

1. Without prejudice to the activities of the EU Customs Authority set out in Title IV, the

competent customs authority shall, within specific time limits, ensure that a risk analysis is

carried out. That risk analysis shall be primarily for safety and security purposes and shall

be carried out, where appropriate, in collaboration with other customs offices and, where

possible, on the basis of the pre-departure information and other data provided or made

available through the EU Customs Data Hub. The competent customs authority shall take

the necessary measures based on the results of that risk analysis.

2. The customs office of exit may take appropriate mitigation measures, including:

(a) instructing the person that provided or made available the pre-departure information

that the goods are not to be loaded or transported and, if the carrier is a person other

than the person who submitted the pre-departure information, similarly instructing

the carrier that the goods are not to be loaded or transported;

(b) requesting additional information or action;

(c) identifying situations where action by another authority might be appropriate;

(d) recommending the most appropriate place to carry out a customs control and the

most appropriate measures for that control.

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3. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the specific time limits by which the risk

analysis referred to in paragraph 1 of this Article is to be carried out.

4. The Commission may adopt implementing acts laying down the procedural rules for

instructing the persons, as referred to in paragraph 2, point (a), of this Article. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

5. In accordance with the dates set out in the work programme referred to in Article 38(6),

point (b), and until 28 February 2034 at the latest, the risk analysis shall be carried out

based on the data submitted pursuant to Article 117(14). After that date, the risk analysis

shall be carried out based on the data available in the EU Customs Data Hub.

Article 119

Amendment of the pre-departure information

1. The exporter or the persons referred to in Article 117 shall amend one or more data

elements in the pre-departure information where:

(a) it comes to the knowledge of the exporter or the persons referred to in Article 117

that the relevant information has changed in its records or that the information is

incorrect; or

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(b) a customs authority requests the exporter or the persons referred to in Article 117 to

do so due to the inaccuracy or incompleteness of the data or issues with the quality of

the data, in particular when identified as a result of the risk analysis performed.

2. The exporter or the other persons referred to in Article 117 shall not amend the pre-

departure information where:

(a) the customs authorities have instructed the person that provided or made available

the pre-departure information and the carrier, if different from that person, that the

goods are not to be loaded or transported as referred to in Article 118(2), point (a);

(b) the customs authorities have informed the carrier or the person that provided or made

available the pre-departure information that they intend to examine the goods;

(c) the customs authorities have established that the pre-departure information is

incorrect;

(d) the data in the pre-departure information have been included in the list of data which

cannot be amended;

(e) the customs authorities have already granted the release of the goods for exit.

3. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the data in pre-departure information which

cannot be amended, as referred to in paragraph 2, point (d), of this Article.

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4. The Commission shall adopt implementing acts laying down the procedure for amending

the pre-departure information in accordance with paragraph 1 of this Article. Those

implementing acts shall be adopted in accordance with the examination procedure referred

to in Article 283(4).

Article 120

Invalidation of pre-departure information

1. If it comes to the knowledge of the carrier or other persons providing or making available

the pre-departure information that the goods covered by that pre-departure information will

not be taken out of the customs territory of the Union, it shall as soon as possible request

that the customs authority invalidate the pre-departure information without delay.

If goods covered by the pre-departure information are not taken out of the customs territory

of the Union within 200 days from the date on which the pre-departure information was

provided or made available to the customs authorities, the customs authorities shall

invalidate that pre-departure information.

2. Persons providing or making available the pre-departure information, including the

exporter, shall inform each other that the pre-departure information that they provided or

made available has been invalidated.

3. The Commission shall adopt implementing acts laying down the procedure for invalidating

the pre-departure information in accordance with paragraph 1, second subparagraph, of this

Article. Those implementing acts shall be adopted in accordance with the examination

procedure referred to in Article 283(4).

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Article 121

Notification of arrival of the goods at the point of exit

1. The carrier shall notify the customs office responsible for the place where the goods are to

be taken out of the customs territory of the Union of the arrival of those goods at the point

of exit within specific time limits.

2. Notwithstanding the obligations of the carrier referred to in paragraph 1, any of the

following persons may notify the arrival of the goods:

(a) an exporter; or

(b) the person that assumes responsibility for the carriage of the goods prior to their exit

from the customs territory of the Union.

3. Subject to the approval of the customs authority, the notification of arrival of the goods

may be provided or made available to the customs authorities by means other than the EU

Customs Data Hub, such as commercial, port or transport information systems, provided

that such systems contain the necessary data for such notification and those data are

available within the specific time limits referred to in paragraph 1. In such cases, the data

provided or made available through those other means shall be transferred to the EU

Customs Data Hub.

4. The obligation referred to in paragraph 1 shall not apply where goods to be taken out of the

customs territory of the Union are unloaded and reloaded onto the same means of transport

during its voyage solely in order to enable the unloading or loading of other goods at the

same Union port or airport.

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5. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining the data to be notified to the customs office

responsible for the place where the goods are taken out of the customs territory of

the Union.

Article 122

Physical presentation of goods to customs

1. Where the customs authorities or the other legislation applied by the customs authorities so

requires, the carrier or the holder of the goods shall physically present those goods to be

taken out of the customs territory of the Union to customs before the departure of those

goods.

2. The customs authorities shall notify the carrier or the holder of the goods of the

requirement to physically present the goods to customs.

3. Goods physically presented to customs shall not be removed from the place where they

were presented without the permission of the customs authorities.

Article 123

Exit confirmation

The carrier who takes the goods outside the customs territory of the Union or the person that

assumes responsibility for the carriage of the goods prior to their exit from the customs territory of

the Union shall confirm to the customs authorities the exit of the goods from the customs territory

of the Union.

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TITLE VIII

SPECIAL PROCEDURES

Chapter 1

General provisions

Article 124

Scope

Goods may be placed under any of the following categories of special procedure:

(a) transit, which comprises external and internal transit;

(b) storage, which comprises customs warehousing and free zones;

(c) specific use, which comprises temporary admission and end-use;

(d) processing, which comprises inward and outward processing.

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Article 125

Authorisation

1. Importers, exporters or their indirect representatives intending to place goods under a

special procedure shall need an authorisation from the customs authorities for the

following:

(a) the use of the inward or outward processing procedure, the temporary admission

procedure or the end-use procedure;

(b) the operation of storage facilities for the customs warehousing of goods, except in

cases where the customs authority concerned is the storage facility operator.

2. The following persons and authorities may operate storage facilities for the customs

warehousing of goods by any importer:

(a) persons who have the relevant authorisation from the customs authorities; and

(b) the customs authority concerned where it is the storage facility operator.

3. The authorisations referred to in paragraphs 1 and 2 shall set out the conditions for the use

of the special procedures concerned or for the operation of the storage facilities concerned.

4. Except in specific cases laid down in Union law, the customs authorities shall grant the

authorisations referred to in paragraph 1 and 2 only where all of the following conditions

are met:

(a) the applicant is established in the customs territory of the Union;

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(b) the applicant provides the necessary assurance of the proper conduct of the

operations;

(c) a guarantee is provided for the potential customs debt or other charges related to the

goods placed under the special procedure in accordance with Article 194;

(d) the customs authorities are able to exercise customs supervision without having to

introduce administrative arrangements which are disproportionate to the economic

needs involved;

(e) in the case of the temporary admission procedure, the applicant uses the goods or

arranges for their use;

(f) in the case of the inward processing procedure, the applicant carries out processing

operations on the goods or arranges for them to be carried out;

(g) in the case of a processing procedure, the essential interests of Union producers

would not be adversely affected by the authorisation (‘economic conditions’).

An authorised economic operator for customs simplifications or a Trust and Check trader

shall be deemed to fulfil the condition laid down in point (b) of the first subparagraph of

this paragraph if the activity pertaining to the special procedure concerned is taken into

account in the authorisation referred to in Article 30 or 31, respectively.

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5. Where evidence exists that granting an authorisation for an inward processing procedure is

likely to adversely affect the essential interests of Union producers, the competent customs

authorities shall, before taking a decision on that authorisation, request the reasoned

opinion of the EU Customs Authority, unless the grant of the authorisation is otherwise

justified by the economic nature of the processing.

6. Where evidence exists that granting an authorisation for an outward processing procedure

is likely to adversely affect the essential interests of Union producers of goods that are

considered to be sensitive, and the goods are not intended to be repaired, the competent

customs authorities shall, before taking a decision on that authorisation, request the

reasoned opinion of the EU Customs Authority.

7. When requested in accordance with paragraphs 5 and 6, the EU Customs Authority may

issue one of the following opinions:

(a) that granting the authorisation does not adversely affect the essential interests of

Union producers;

(b) that granting the authorisation adversely affects the essential interests of Union

producers;

(c) that granting the authorisation for a duly substantiated and monitored quantity of

goods that is determined in the opinion does not adversely affect the essential

interests of Union producers.

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The opinion of the EU Customs Authority shall be taken into account by the customs

authorities competent for granting the authorisation, as well as by any other customs

authorities dealing with similar authorisations.

To provide that opinion, the EU Customs Authority may take account of views and

information received from stakeholders, provided that those stakeholders provide that

information to the EU Customs Authority within the time limits specified in the procedural

rules referred to in paragraph 11, point (b).

8. The customs authorities granting the authorisation shall provide or make available the

applications for authorisation and the authorisations in the EU Customs Data Hub. Where

the authorisations for special procedures contain commercially sensitive information,

access to that sensitive information shall be restricted.

9. Where evidence exists that the essential interest of Union producers could be adversely

affected by the use of an authorisation that has already been granted, the Commission or

Member States may request the EU Customs Authority to issue a reasoned opinion

following the procedure laid down in paragraphs 5 and 6.

10. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by:

(a) laying down the conditions referred to in paragraphs 3 and 4 of this Article for

granting authorisations for the use of special procedures referred to in paragraph 1,

point (a), of this Article or the operation of the storage facilities referred to in

paragraph 1, point (b), and paragraph 2 of this Article;

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(b) determining the specific cases referred to in paragraph 4 of this Article;

(c) specifying the cases referred to in paragraph 5 of this Article where the economic

nature of the processing justifies that the customs authorities assess without the

opinion of the EU Customs Authority whether granting an authorisation for an

inward processing procedure adversely affects the essential interest of Union

producers;

(d) specifying the cases referred to in paragraph 5 of this Article where evidence is

considered to exist that the essential interests of Union producers are likely to be

adversely affected and the cases referred to in paragraphs 5 and 6 of this Article

where the economic conditions are deemed to be fulfilled;

(e) laying down the list of goods considered to be sensitive referred to in paragraph 6 of

this Article.

11. The Commission shall adopt implementing acts laying down:

(a) the procedural rules for granting the authorisation for the special procedures or the

operation of the storage facilities referred to in paragraphs 1 and 2 of this Article;

(b) the procedural rules for the examination of the economic conditions, including for

the EU Customs Authority to provide its reasoned opinion; and

(c) the rules for determining and monitoring the quantity referred to in paragraph 7 of

this Article.

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Those implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 283(4).

12. Until … [12 months from the date of entry into force of this Regulation]:

(a) an examination of the economic conditions referred to in paragraph 4, point (g), of

this Article shall take place at Union level in accordance with the procedural rules

referred to in paragraph 11, point (b) of this Article;

(b) where reference is made to the opinion of the EU Customs Authority under this

Chapter, it refers to the examination of the economic conditions at Union level by the

Commission provided for in paragraphs 5, 6 and 7 of this Article.

Article 126

Authorisations with retroactive effect

1. The customs authorities shall, upon application, grant an authorisation with retroactive

effect, if all of the following conditions are fulfilled:

(a) there is a proven economic need;

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

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

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

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

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

(d) all the formalities necessary to regularise the situation of the goods can be carried

out, including, where necessary, the invalidation of the customs declarations

concerned or of the data provided or made available for placing goods under a

customs procedure;

(e) no authorisation with retroactive effect has been granted to the applicant for the same

special procedure within three years of the date on which the application was

accepted;

(f) unless the application concerns renewal of an authorisation for the same kind of

operation and goods, 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;

(g) the application does not concern the operation of storage facilities for the customs

warehousing of goods; and

(h) where an application concerns renewal of an authorisation for the same kind of

operation and goods, the application is submitted within three years after expiry of

the original authorisation.

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2. Customs authorities may grant an authorisation with retroactive effect 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.

Article 127

Retroactive amendment to the authorisation

1. At a justified application of the holder of the authorisation, submitted within the period of

validity of the authorisation referred to in Article 125(1) and (2), the customs authorities

may retroactively amend the granted authorisation.

However, the holder of the authorisation may submit the application to amend the

authorisation after the expiration of the period of validity of the authorisation if there are

goods placed under the relevant customs procedure which has not been discharged.

2. In the decision on the retroactive amendment to the authorisation, the customs authorities

shall determine the date from which that amendment is to take effect.

3. A retroactive amendment shall not take effect prior to the date of effect of the

authorisation.

4. No retroactive amendment shall be permitted where any of the following apply:

(a) the application is submitted after the customs authorities have informed the holder of

the authorisation that they intend to examine the goods or perform a control;

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(b) the application is submitted after the customs authorities have informed the holder of

the authorisation that they have established that the data in the authorisation are

incorrect;

(c) the application is related to an attempted deception or abuse by the holder of the

authorisation.

5. The application for retroactive amendment shall not concern the period of validity of the

authorisation granted.

6. Amending the authorisation retroactively shall not require an opinion of the EU Customs

Authority, as referred to in Article 125(5) and (6).

Article 128

Records

1. The holder of an authorisation referred to in Article 125(1) and (2), importer or exporter

and any person carrying out 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, save for exceptions laid down in the

customs legislation, shall provide those records or make them available in the EU Customs

Data Hub.

Those records shall contain the information and the data to enable the customs authorities

to supervise the procedure concerned, in particular with regard to the identification of the

goods placed under that procedure, their customs status and their movements.

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2. An authorised economic operator for customs simplifications or a Trust and Check trader

shall be considered to comply with the obligation laid down in paragraph 1 if its records

are appropriate for the purpose of the special procedure concerned.

3. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by specifying the types of information and the data that are to

be contained in the records and the exceptions to the obligation to provide them or make

them available in the EU Customs Data Hub laid down in paragraph 1 of this Article.

Article 129

Discharge of a special procedure

1. In cases other than the transit procedure and without prejudice to Article 156, a special

procedure shall be discharged when the goods placed under the procedure, or the processed

products, are placed under a subsequent customs procedure, are taken out of the customs

territory of the Union, are destroyed with no waste remaining or are abandoned to the State

in accordance with Article 96.

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.

3. The customs authorities shall take all the measures necessary to regularise the situation of

the goods in respect of which a special procedure has not been discharged under the

conditions prescribed.

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4. The discharge of a special procedure shall take place within specific periods, unless

otherwise provided in the customs legislation.

5. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by specifying the length of the periods referred to in

paragraph 4 of this Article.

6. The Commission shall adopt implementing acts laying down the procedural rules for

discharging a special procedure. Those implementing acts shall be adopted in accordance

with the examination procedure referred to in Article 283(4).

Article 130

Transfer of rights and obligations

1. The customs authorities may, upon application, authorise the holder of an authorisation for

a special procedure other than transit to fully or partially transfer its rights and obligations

with regard to goods that have been placed under that special procedure to an importer, to

an exporter or to any other person.

2. The Commission is empowered to adopt delegated acts in accordance with Article 282 to

supplement this Regulation by determining:

(a) the cases where, and the conditions under which, the transfer of rights and