Provisions implementing the Community Customs Code

Directorate-General For Taxation And Customs Union European Commission

Description

Customs regulations

Informations

• Publié par: DIRECTORATE-GENERAL-FOR-TAXATION-AND-CUSTOMS-UNION-EUROPEAN-COMMISSION
• Nombre de lectures: 35
• Langue: English
• Poids de l'ouvrage: 6 Mo

Extrait

EUROPEAN COMMISSION
PROVISIONS IMPLEMENTING
THE COMMUNITY
CUSTOMS CODE
Position on 1.11.1994
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EN EUROPEAN COMMISSION
PRO VISIONS IMPLEMENTING
THE COMMUNITY
CUSTOMS CODE
Position on 1.11.1994
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EN Cataloguing data can be found at the end of this publication.
Luxembourg: Office for Official Publications of the European Communities, 1994
ISBN 92-826-9387-2
© ECSC-EC-EAEC, Brussels · Luxembourg, 1994
Reproduction is authorized, except for commercial purposes, provided the source is
acknowledged.
Printed in Belgium NOTICE TO READERS
The compilation of texts presented here has been undertaken largely by the
Commission's Directorate-General for Customs and Indirect Taxation. It is an
unofficial publication intended solely to facilitate consultation of Community
customs legislation.
Neither the Commission of the European Communities nor any person acting on its
behalf can be held liable for the use made of the information it contains.
Ill EXPLANATORY NOTE
This updated and consolidated version of the provisions implementing the Community
Customs Code (Regulation (EEC) No 2454/93) incorporates the amendments enacted
since the Regulation was first published.
For technical reasons, the updated Regulation is published here without the annexes,
which will be appended to a later version. It is hoped that this might also include
Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as
well as other acts on customs-related matters.
The coordinated text
The coordinated text includes only the citations, explanatory recitals and articles; thus, it
does not include the annexes.
Amendments are incorporated in the instrument as follows:
1. Incorporation of amendment
— An amendment replacing or supplementing the original text is shown as
follows:
"amending text" [no]
To show that an amendment has been made the new text is put in inverted commas
followed by a number in square brackets. Where inverted commas are not followed
by a number in [ ], they are to be read as an integral part of the text.
— An amendment made for the sole purpose of deleting part of the original text is
indicated as follows:
"..." [no]
2. Source of amendment
The source of an amendment can be found by means of the number in square
brackets immediately following the new text; this number refers back to the details of
the amending instrument given in the Regulation heading. CODE IMPLEMENTING PROVISIONS: TABLE OF CONTENTS
Page
PART I: GENERAL IMPLEMENTING PROVISIONS 2
TITLE I :L
TITLE Π : BINDING TARIFF INFORMATION 3
TITLE m : FAVOURABLE TARIFF TREATMENT BY REASON OF THE NATURE
OF GOODS 5
TITLE IV: ORIGIN OF GOODS 17
TITLE V : CUSTOMS VALUE 41
TITLE VI : INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY 50
TITLE VH: CUSTOMS DECLARATIONS — NORMAL PROCEDURE3
TITLE Vm : EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS
OFFICE AND OTHER MEASURES TAKEN BY THES OFFICE 62
TITLE IX : SIMPLIFIED PROCEDURES 65
PART II: CUSTOMS-APPROVED TREATMENT OR USE 74
TITLE I: RELEASE FOR FREE CIRCULATION
TITLE Π : TRANSIT 80
TITLE ΠΙ : CUSTOMS PROCEDURES WITH ECONOMIC PMF ACT 123
TITLE IV: IMPLEMENTING PROVISIONS RELATING TO EXPORT 19
TITLE V : OTHER CUSTOMS-APPROVED TREATMENTS OR USES
TITLE VI : GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITY 199
PART III : RETURNED GOODS 199
PART TV : CUSTOMS DEBT 204
TITLE I : SECURITY
TITLE II: INCURRENCE OF THE DEBT
TITLE III: ENTRY IN THE ACCOUNTS AND POST CLEARANCE RECOVERY 206
TITLE IV : REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES7
PART V : FINAL PROVISIONS 216
VII