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Union Customs Code

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
32013R0952 · official text on EUR-Lex

Articles

Chapter 1 Scope of the customs legislation, mission of customs and definitions

• Article 1 — Subject matter and scope
• Article 2 — Delegation of power
• Article 3 — Mission of customs authorities
• Article 4 — Customs territory
• Article 5 — Definitions

Chapter 2 Rights and obligations of persons with regard to the customs legislation

Section 1 Provision of information

• Article 6 — Means for the exchange and storage of information and common data requirements
• Article 7 — Delegation of power
• Article 8 — Conferral of implementing powers
• Article 9 — Registration
• Article 10 — Delegation of power
• Article 11 — Conferral of implementing powers
• Article 12 — Communication of information and data protection
• Article 13 — Exchange of additional information between customs authorities and economic operators
• Article 14 — Provision of information by the customs authorities
• Article 15 — Provision of information to the customs authorities
• Article 16 — Electronic systems
• Article 17 — Conferral of implementing powers

Section 2 Customs representation

• Article 18 — Customs representative
• Article 19 — Empowerment
• Article 20 — Delegation of power
• Article 21 — Conferral of implementing powers

Section 3 Decisions relating to the application of the customs legislation

• Article 22 — Decisions taken upon application
• Article 23 — Management of decisions taken upon application
• Article 24 — Delegation of power
• Article 25 — Conferral of implementing powers
• Article 26 — Union-wide validity of decisions
• Article 27 — Annulment of favourable decisions
• Article 28 — Revocation and amendment of favourable decisions
• Article 29 — Decisions taken without prior application
• Article 30 — Limitations applicable to decisions on goods placed under a customs procedure or in temporary storage
• Article 31 — Delegation of power
• Article 32 — Conferral of implementing powers
• Article 33 — Decisions relating to binding information
• Article 34 — Management of decisions relating to binding information
• Article 35 — Decisions relating to binding information with regard to other factors
• Article 36 — Delegation of power
• Article 37 — Conferral of implementing powers

Section 4 Authorised economic operator

• Article 38 — Application and authorisation
• Article 39 — Granting of status
• Article 40 — Delegation of power
• Article 41 — Conferral of implementing powers

Section 5 Penalties

• Article 42 — Application of penalties

Section 6 Appeals

• Article 43 — Decisions taken by a judicial authority
• Article 44 — Right of appeal
• Article 45 — Suspension of implementation

Section 7 Control of goods

• Article 46 — Risk management and customs controls
• Article 47 — Cooperation between authorities
• Article 48 — Post-release control
• Article 49 — Intra-Union flights and sea crossings
• Article 50 — Conferral of implementing powers

Section 8 Keeping of documents and other information, and charges and costs

• Article 51 — Keeping of documents and other information
• Article 52 — Charges and costs

Chapter 3 Currency conversion and time-limits

• Article 53 — Currency conversion
• Article 54 — Conferral of implementing powers
• Article 55 — Periods, dates and time-limits

Chapter 1 Common Customs Tariff and tariff classification of goods

• Article 56 — Common Customs Tariff and surveillance
• Article 57 — Tariff classification of goods
• Article 58 — Conferral of implementing powers

Chapter 2 Origin of goods

Section 1 Non-preferential origin

• Article 59 — Scope
• Article 60 — Acquisition of origin
• Article 61 — Proof of origin
• Article 62 — Delegation of power
• Article 63 — Conferral of implementing powers

Section 2 Preferential origin

• Article 64 — Preferential origin of goods
• Article 65 — Delegation of power
• Article 66 — Conferral of implementing powers

Section 3 Determination of origin of specific goods

• Article 67 — Measures taken by the Commission
• Article 68 — Conferral of implementing powers

Chapter 3 Value of goods for customs purposes

• Article 69 — Scope
• Article 70 — Method of customs valuation based on the transaction value
• Article 71 — Elements of the transaction value
• Article 72 — Elements not to be included in the customs value
• Article 73 — Simplification
• Article 74 — Secondary methods of customs valuation
• Article 75 — Delegation of power
• Article 76 — Conferral of implementing powers

Chapter 1 Incurrence of a customs debt

Section 1 Customs debt on import

• Article 77 — Release for free circulation and temporary admission
• Article 78 — Special provisions relating to non-originating goods
• Article 79 — Customs debt incurred through non-compliance
• Article 80 — Deduction of an amount of import duty already paid

Section 2 Customs debt on export

• Article 81 — Export and outward processing
• Article 82 — Customs debt incurred through non-compliance

Section 3 Provisions common to customs debts incurred on import and export

• Article 83 — Prohibitions and restrictions
• Article 84 — Several debtors
• Article 85 — General rules for calculating the amount of import or export duty
• Article 86 — Special rules for calculating the amount of import duty
• Article 87 — Place where the customs debt is incurred
• Article 88 — Delegation of power

Chapter 2 Guarantee for a potential or existing customs debt

• Article 89 — General provisions
• Article 90 — Compulsory guarantee
• Article 91 — Optional guarantee
• Article 92 — Provision of a guarantee
• Article 93 — Choice of guarantee
• Article 94 — Guarantor
• Article 95 — Comprehensive guarantee
• Article 96 — Temporary prohibitions relating to the use of comprehensive guarantees
• Article 97 — Additional or replacement guarantee
• Article 98 — Release of the guarantee
• Article 99 — Delegation of power
• Article 100 — Conferral of implementing powers

Chapter 3 Recovery, payment, repayment and remission of the amount of import or export duty

Section 1 Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts

• Article 101 — Determination of the amount of import or export duty
• Article 102 — Notification of the customs debt
• Article 103 — Limitation of the customs debt
• Article 104 — Entry in the accounts
• Article 105 — Time of entry in the accounts
• Article 106 — Delegation of power
• Article 107 — Conferral of implementing powers

Section 2 Payment of the amount of import or export duty

• Article 108 — General time-limits for payment and suspension of the time-limit for payment
• Article 109 — Payment
• Article 110 — Deferment of payment
• Article 111 — Periods for which payment is deferred
• Article 112 — Other payment facilities
• Article 113 — Enforcement of payment
• Article 114 — Interest on arrears
• Article 115 — Delegation of power

Section 3 Repayment and remission

• Article 116 — General provisions
• Article 117 — Overcharged amounts of import or export duty
• Article 118 — Defective goods or goods not complying with the terms of the contract
• Article 119 — Error by the competent authorities
• Article 120 — Equity
• Article 121 — Procedure for repayment and remission
• Article 122 — Delegation of power
• Article 123 — Conferral of implementing powers

Chapter 4 Extinguishment of a customs debt

• Article 124 — Extinguishment
• Article 125 — Application of penalties
• Article 126 — Delegation of power

Chapter 1 Entry summary declaration

• Article 127 — Lodging of an entry summary declaration
• Article 128 — Risk analysis
• Article 129 — Amendment and invalidation of an entry summary declaration
• Article 130 — Declarations lodged instead of an entry summary declaration
• Article 131 — Delegation of power
• Article 132 — Conferral of implementing powers

Chapter 2 Arrival of goods

Section 1 Entry of goods into the customs territory of the Union

• Article 133 — Notification of arrival of a sea-going vessel or of an aircraft
• Article 134 — Customs supervision
• Article 135 — Conveyance to the appropriate place
• Article 136 — Goods that have temporarily left the customs territory of the Union by sea or air
• Article 137 — Conveyance under special circumstances
• Article 138 — Conferral of implementing powers

Section 2 Presentation, unloading and examination of goods

• Article 139 — Presentation of goods to customs
• Article 140 — Unloading and examination of goods
• Article 141 — Goods moved under transit
• Article 142 — Delegation of power
• Article 143 — Conferral of implementing powers

Section 3 Temporary storage of goods

• Article 144 — Goods in temporary storage
• Article 145 — Temporary storage declaration
• Article 146 — Amendment and invalidation of a temporary storage declaration
• Article 147 — Conditions and responsibilities for the temporary storage of goods
• Article 148 — Authorisation for the operation of temporary storage facilities
• Article 149 — End of temporary storage
• Article 150 — Choice of a customs procedure
• Article 151 — Delegation of power
• Article 152 — Conferral of implementing power

Chapter 1 Customs status of goods

• Article 153 — Presumption of customs status of Union goods
• Article 154 — Loss of customs status of Union goods
• Article 155 — Union goods leaving the customs territory of the Union temporarily
• Article 156 — Delegation of power
• Article 157 — Conferral of implementing powers

Chapter 2 Placing goods under a customs procedure

Section 1 General provisions

• Article 158 — Customs declaration of goods and customs supervision of Union goods
• Article 159 — Competent customs offices
• Article 160 — Delegation of power
• Article 161 — Conferral of implementing powers

Section 2 Standard customs declarations

• Article 162 — Content of a standard customs declaration
• Article 163 — Supporting documents
• Article 164 — Delegation of power
• Article 165 — Conferral of implementing powers

Section 3 Simplified customs declarations

• Article 166 — Simplified declaration
• Article 167 — Supplementary declaration
• Article 168 — Delegation of power
• Article 169 — Conferral of implementing powers

Section 4 Provisions applying to all customs declarations

• Article 170 — Lodging a customs declaration
• Article 171 — Lodging a customs declaration prior to the presentation of the goods
• Article 172 — Acceptance of a customs declaration
• Article 173 — Amendment of a customs declaration
• Article 174 — Invalidation of a customs declaration
• Article 175 — Delegation of power
• Article 176 — Conferral of implementing powers

Section 5 Other simplifications

• Article 177 — Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings
• Article 178 — Conferral of implementing powers
• Article 179 — Centralised clearance
• Article 180 — Delegation of power
• Article 181 — Conferral of implementing powers
• Article 182 — Entry in the declarant's records
• Article 183 — Delegation of power
• Article 184 — Conferral of implementing powers
• Article 185 — Self-assessment
• Article 186 — Delegation of power
• Article 187 — Conferral of implementing powers

Chapter 3 Verification and release of goods

Section 1 Verification

• Article 188 — Verification of a customs declaration
• Article 189 — Examination and sampling of goods
• Article 190 — Partial examination and sampling of goods
• Article 191 — Results of the verification
• Article 192 — Identification measures
• Article 193 — Conferral of implementing powers

Section 2 Release

• Article 194 — Release of the goods
• Article 195 — Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
• Article 196 — Delegation of power

Chapter 4 Disposal of goods

• Article 197 — Destruction of goods
• Article 198 — Measures to be taken by the customs authorities
• Article 199 — Abandonment
• Article 200 — Conferral of implementing powers

Chapter 1 Release for free circulation

• Article 201 — Scope and effect
• Article 202 — Commercial policy measures

Chapter 2 Relief from import duty

Section 1 Returned goods

• Article 203 — Scope and effect
• Article 204 — Goods which benefited from measures laid down under the common agricultural policy
• Article 205 — Goods previously placed under the inward processing procedure
• Article 206 — Delegation of power
• Article 207 — Conferral of implementing powers

Section 2 Sea-fishing and products taken from the sea

• Article 208 — Products of sea-fishing and other products taken from the sea
• Article 209 — Conferral of implementing powers

Chapter 1 General provisions

• Article 210 — Scope
• Article 211 — Authorisation
• Article 212 — Delegation of power
• Article 213 — Conferral of implementing powers
• Article 214 — Records
• Article 215 — Discharge of a special procedure
• Article 216 — Delegation of power
• Article 217 — Conferral of implementing powers
• Article 218 — Transfer of rights and obligations
• Article 219 — Movement of goods
• Article 220 — Usual forms of handling
• Article 221 — Delegation of power
• Article 222 — Conferral of implementing powers
• Article 223 — Equivalent goods
• Article 224 — Delegation of power
• Article 225 — Conferral of implementing powers

Chapter 2 Transit

Section 1 External and internal transit

• Article 226 — External transit
• Article 227 — Internal transit
• Article 228 — Single territory for transit purposes
• Article 229 — Exclusion of persons from TIR operations
• Article 230 — Authorised consignee for TIR purposes
• Article 231 — Delegation of power
• Article 232 — Conferral of implementing powers

Section 2 Union transit

• Article 233 — Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure
• Article 234 — Goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure
• Article 235 — Delegation of power
• Article 236 — Conferral of implementing powers

Chapter 3 Storage

Section 1 Common provisions

• Article 237 — Scope
• Article 238 — Duration of a storage procedure
• Article 239 — Conferral of implementing powers

Section 2 Customs warehousing

• Article 240 — Storage in customs warehouses
• Article 241 — Processing
• Article 242 — Responsibilities of the holder of the authorisation or procedure

Section 3 Free zones

• Article 243 — Designation of free zones
• Article 244 — Buildings and activities in free zones
• Article 245 — Presentation of goods and their placing under the procedure
• Article 246 — Union goods in free zones
• Article 247 — Non-Union goods in free zones
• Article 248 — Taking goods out of a free zone
• Article 249 — Customs status

Chapter 4 Specific use

Section 1 Temporary admission

• Article 250 — Scope
• Article 251 — Period during which goods may remain under the temporary admission procedure
• Article 252 — Amount of import duty in case of temporary admission with partial relief from import duty
• Article 253 — Delegation of power

Section 2 End-use

• Article 254 — End-use procedure

Chapter 5 Processing

Section 1 General provisions

• Article 255 — Rate of yield

Section 2 Inward processing

• Article 256 — Scope
• Article 257 — Period for discharge
• Article 258 — Temporary re-export for further processing

Section 3 Outward processing

• Article 259 — Scope
• Article 260 — Goods repaired free of charge
• Article 261 — Standard exchange system
• Article 262 — Prior import of replacement products

Chapter 1 Formalities prior to the exit of goods

• Article 263 — Lodging a pre-departure declaration
• Article 264 — Risk analysis
• Article 265 — Delegation of power
• Article 266 — Conferral of implementing powers

Chapter 2 Formalities on exit of goods

• Article 267 — Customs supervision and formalities on exit
• Article 268 — Conferral of implementing powers

Chapter 3 Export and re-export

• Article 269 — Export of Union goods
• Article 270 — Re-export of non-Union goods

Chapter 4 Exit summary declaration

• Article 271 — Lodging an exit summary declaration
• Article 272 — Amendment and invalidation of the exit summary declaration
• Article 273 — Conferral of implementing powers

Chapter 5 Re-export notification

• Article 274 — Lodging a re-export notification
• Article 275 — Amendment and invalidation of the re-export notification
• Article 276 — Conferral of implementing powers

Chapter 6 Relief from export duty

• Article 277 — Relief from export duty for Union goods temporarily exported

Chapter 1 Development of electronic systems

• Article 278 — Transitional measures
• Article 279 — Delegation of power
• Article 280 — Work programme
• Article 281 — Conferral of implementing powers

Chapter 2 Simplifications in the application of the customs legislation

• Article 282 — Tests
• Article 283 — Conferral of implementing powers

Chapter 3 Delegation of power and committee procedure

• Article 284 — Exercise of the delegation
• Article 285 — Committee procedure

Chapter 4 Final provisions

• Article 286 — Repeal and amendment of legislation in force
• Article 287 — Entry into force
• Article 288 — Application