Article 288 — Union Customs Code

1. Articles 2, 7, 8, 10, 11, 17, 20, 21, 24, 25, 31, 32, 36, 37, 40, 41, 50, 52, 54, 58, 62, 63, 65, 66, 68, 75, 76, 88, 99, 100, 106, 107, 115, 122, 123, 126, 131, 132, 138, 142, 143, 151, 152, 156, 157, 160, 161, 164, 165, 168, 169, 175, 176, 178, 180, 181, 183, 184, 186, 187, 193, 196, 200, 206, 207, 209, 212, 213, 216, 217, 221, 222, 224, 225, 231, 232, 235, 236, 239, 253, 265, 266, 268, 273, 276, 279, 280, 281, 283, 284, 285 and 286 shall apply as from 30 October 2013.

2. Articles other than those referred to in paragraph 1 shall apply as from 1 May 2016.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX

CORRELATION TABLE

Regulation (EC) No 450/2008

This Regulation

Article 1(1) and (2)

Article 1(3), first subparagraph

Article 1(3)

Article 1(3), second subparagraph

Article 2

Article 3

Article 4

Article 4, points 1 to 8

Article 5, points 1 to 8

Article 4, point 9

Article 5, points 9 and 10

Article 4, point 10

Article 5, point 12

Article 4, points 11 and 12

Article 5, points 15 and 16

Article 4, points 13 to 17

Article 5, points 18 to 22

Article 4, point 18(a), first sentence

Article 5, point 23(a)

Article 4, point 18(a), second sentence

Article 130(3)

Article 4, point 18(b) and (c)

Article 5, point 23(b) and (c)

Article 4, points 19 to 26

Article 5, points 24 to 31

Article 4, point 27 to 32

Article 5, points 33 to 38

Article 4, point 33

—

Article 5(1), first subparagraph

Article 6(1)

Article 5(1), second and third subparagraphs

Articles 6(3) and 7(b)

Article (5)(2)

Articles 6(2), 7(a) and 8(1)(a)

Articles 9 and 16(1)

Articles 10, 11 and 17

Article 11(1), first and second subparagraphs

Article 18

Article 11(1), third subparagraph

Article 18(2), first subparagraph

Article 11(2)

Article 18(3)

Article 11(3)(a)

Article 18(2), second subparagraph and Article 21

—

Article 12(2), first subparagraph

Article 19(2), first subparagraph

Article 12(2), second subparagraph

Article 19(2), second subparagraph and Article 20(b)

Article 13(1)

Article 38(1)

Article 13(2)

Article 38(2) and (3)

Article 13(3)

Article 38(4)

Article 13(4)

Article 38(5), first sentence

—

Article 22, Article 24(a) to (g) and Article 25(a) and (b)

Article 15(1)(b)

Articles 23(4)(b) and 24(h)

Article 15(1)(c)

—

Article 15(1)(d)

Article 22(1), third subparagraph and 24(a)

Article 15(1)(e)

Article 40(b)

Article 15(1)(f)

Article 25(b)

Article 15(1)(g)

Articles 23(4)(b), 24(h), 24(c), 28, 31(b) and 32

Article 15(1)(h)

—

Article 15(2)

—

Article 16(1)

Article 22(1), first and second subparagraphs

Article 16(2)

Article 22(3), first and second subparagraphs

Article 16(3)

Article 22(2)

Article 16(4), first subparagraph

Article 22(6), first subparagraph, first sentence

Article 16(4), second subparagraph

Article 22(6), first subparagraph, second sentence and Article 22(7)

Article 16(5)(a)

Article 22(6), second subparagraph and Article 24(g)

Article 24(f)

Article 18(1) to (3)

Article 19(2) and (3)

Article 28(2) and (3)

Article 19(4)

Article 28(4), first subparagraph and second subparagraph, first sentence

Article 19(5)

Article 31(a)

Article 20(1) to (4)

Article 33

Article 20(5)

Article 34(4)

Article 20(6), first subparagraph

Article 34(5), first sentence

Article 20(6), second subparagraph

Article 34(6)

Article 20(7)

Articles 22, 23, 24, 25 and 32

Article 20(8)(a)

Article 34(1) to (3)

Article 20(8)(b)

Article 34(9) and Article 37(1)(a)

Article 20(8)(c)

Article 34(11) and 37(2)

Article 20(9)

Articles 35, 36(b) and 37(1)(c) and (d)

Article 24(1) and (2)

Article 45(1) and (2)

Article 24(3), first subparagraph

Article 45(3)

Article 24(3), second subparagraph

—

Article 25(1)

Article 46(1)

Article 25(2), first subparagraph

Article 46(2)

Article 25(2), second and third subparagraphs

Article 46(3)

Article 25(3)

Article 46(4) to (8) and Article 50(1)

Article 28(1) and (2)

—

Article 33(1) to (4)

Article 56(1) to (4)

Article 33(5)

Articles 56(5) and 58(1)

Article 34

Article 57(1),(2) and (3)

Articles 62, 63, 67 and 68

Article 39(1) and (2)

Article 64(1) and (2)

Article 39(3)

Article 64(3), first subparagraph

Article 39(4) and (5)

Article 64(4) and (5)

Article 39(6)

Article 64(3), second subparagraph, Article 64(6) and Articles 63 to 68

Article 74(2)(a) to (c) and the introductory sentence of point (d)

Article 42(3)

Article 74(3)

Article 43(a)

Articles 71, 72 and 76(a)

Article 43(b)

Article 74(2)(d), points (i), (ii) and (iii)

Article 43(c)

—

Article 43(d)

Articles 73 and 75 and Article 76(b) and (c)

Article 53(1) to (3)

Article 86(1) to (3)

Article 53(4)

Article 86(6)

Article 54(a) and (b)

Article 86(5) and Article 88(a)

Article 54(c)

Article 86(4) and Article 88(b)

Article 55(1)

Article 87(1)

Article 55(2), first subparagraph

Article 87(2)

Article 55(2), second subparagraph

Article 88(c)

Article 55(3) and (4)

Article 87(3) and (4)

Article 56(1) to (5)

Article 89(1) to (5)

Article 89(2), second subparagraph

Article 56(9), first indent

Article 100(1)(b)

Article 56(9), second indent

Articles 89(8) and 99(a)

Article 56(9), third indent

Article 89(2), second subparagraph

Article 57(1) and (2)

Article 90

Article 57(3)

Article 100(1)(a)

Article 58, first paragraph

Article 91

Article 58, second paragraph

—

Article 59(1), first subparagraph

Article 100(1)

Article 59(1), second subparagraph

Article 99(b)

Article 62(1) and (2)

Article 95(1) and (2)

Article 62(3)

Article 22, Article 24(a) to (g), Article 25(a) and (b) and Article 99(c)

Article 63(1) and (2)

—

Article 63(3)(a)

—

Article 63(3)(b)

Articles 96(1)(a), 96(2), 100(1)(c) and 100(2)

Article 63(3)(c)

Article 96(1)(b),96(2), 100(1)(c) and 100(2)

Article 64

Article 97

Article 65(1) and (2)

Article 98

Article 65(3)

Articles 99(d) and 100(1)(b)

Article 66

Article 101(1) and (2)

Article 67(1), first and second subparagraphs

Article 102(1)

Article 67(1), third subparagraph

Article 106

Article 67(2) and (3)

Article 102(2) and (3), first subparagraph

Article 68(1) and (2)

Article 103(1) and (2)

Article 105(1) to (5)

Article 71

Article 105(6)

Article 72(1) and (2)

Article 108(1) and (2)

Article 72(3)

Articles 108(3) and 115

—

Article 77(1), first subparagraph

Article 112(1)

Article 77(1), second and third subparagraphs

Article 78(1), first subparagraph

Article 113

Article 78(1), second subparagraph

Articles 99(d) and 100(1)(b)

Article 78(2) to (4)

Article 114(1) to (3)

Article 79(2) to (5)

Article 116(4) to (7)

Article 80

Article 117(1)

Article 81(1) and (2)

Article 118(1) and (2)

Article 85, first sentence

Articles 116(2), 117(2), 118(3), 119(2), 120(2), 121(2) and 123(1)

Article 85, second sentence

Articles 106(3), 122 and 123(2)

Article 86(1) introductory sentence

Article 124(1) introductory sentence and point (a)

Article 86(1) (a) to (c)

Article 124(1) (b) to (d)

Article 86(1) (d) and (e)

Article 124(1) (e)

Article 86(1) (f) to (k)

Article 124(1) (f) to (k)

Article 86(2) and (3)

Article 124(2) and (3)

Article 86(4) to (6)

Article 124(5) to (7)

Article 86(7)

Article 126

Article 87(1)

Articles 127(1) and 127(2)(a)

Article 87(2), first subparagraph

Article 127(3), first subparagraph

Article 87(2), second subparagraph

Article 127(8)

Article 87(3), first subparagraph, point (a)

Articles 127(2)(b) and 131(a)

Article 87(3), first subparagraph, points (b) and (c)

Article 131(b)

Article 87(3), first subparagraph, point (d)

Articles 127(3) and 161(a)

Article 87(3), second subparagraph

—

Article 88(1), first subparagraph, first sentence

Article 6(1)

Article 88(1), first subparagraph, second sentence

Article 127(7)

Article 88(1), second subparagraph

Article 6(2)

Article 88(2)

Article 127(4), first subparagraph

Article 88(3)

Article 127(4), second subparagraph and (6)

Article 88(4), first subparagraph

Article 133(1), first subparagraph

Article 88(4), second and third subparagraphs

Articles 6(2) and 7(a)

—

Article 92(1), first subparagraph

Article 135(1)

Article 92(1), second subparagraph

Article 135(2)

Article 92(1), third subparagraph

—

Article 92(2) to (5)

Article 135(3) to (6)

—

Article 95(2) and (3)

Article 139(3) and (4)

Article 95(4)

Article 139(6)

Article 96(1) and (2)

Articles 153(2) and 156(a)

Article 101(2)(b)

Articles 156(b) and 157

Article 101(2)(c)

Articles 153(3) and 156(c)

Article 102

Article 154

Article 103

Articles 155(2) and 156(d)

Article 159(1) and (2)

Article 105(2)(a) and (b)

Articles 159(3) and 161(a)

Article 105(2)(c)

Articles 22(1), third subparagraph, and 25(c)

Article 106(1), first subparagraph, first sentence

Article 179(1), first subparagraph

Article 106(1), first subparagraph, second sentence

—

Article 106(2)

Article 179(3) and (6)

Article 106(3)

Article 179(5)

Article 106(4), first subparagraph, point (a)

Article 22, Article 24(a) to (g) and Article 25(a) and (b)

Article 106(4), first subparagraph, point (b)

Articles 23(4)(a) and 24(h)

Article 106(4), first subparagraph, point (c)

Article 179(1), second subparagraph, Article 179(2) and Article 180

Article 106(4), first subparagraph, point (d)

Article 22(1), third subparagraph and 24(a)

Article 106(4), first subparagraph, point (e)

Article 25(b)

Article 106(4), first subparagraph, point (f)

Articles 23(4)(b), 24(h), 28, 31(b) and 32

Article 106(4), first subparagraph, points (g) and (h)

Article 181

Article 106(4), second subparagraph

—

Article 107(1), first sentence

Article 6(1)

Article 107(1), second sentence

Articles 160, 161(b), 182(2) to (4), 183 and 184

Article 108(1), first subparagraph, first sentence

Article 162

Article 108(1), first subparagraph, second and third sentences

Article 170(4)

Article 108(1), second subparagraph

Articles 6(2), 7(a) and 8(1)(a)

Article 108(2)

Article 163(1) and (2)

Article 108(3), first subparagraph

Article 6(1)

Article 108(3), second subparagraph

—

Article 108(4)

Articles 163(3), 164 and 165(b)

Article 109(1)

Article 166(1)

Article 109(2)

Articles 166(2) and 168 (a)

Article 109(3)

Articles 6(2), 7(a), 8(1)(a) and 165(a)

Article 110(1), first subparagraph

Article 167(1), first subparagraph

Article 110(1), second subparagraph

Article 167(1), third subparagraph

Article 110(1), third subparagraph

Article 167(2) and (3) and Article 168(d)

Article 110(2) and (3)

Article 167(4) and (5)

Article 111(1)

Article 170(1)

Article 111(2), first sentence

Article 170(2)

Article 111(2), second sentence

Article 170(3)(a) and (b)

Article 111(3)

Articles 170(3)(c)

Article 112(1), first subparagraph

Article 172(1)

Article 112(1), second subparagraph, first sentence

Article 182(2)

Article 112(1), second subparagraph, second sentence

—

Articles 176(b)

Article 113(1) and (2)

Article 173(1) and (2)

Article 113(3)

Articles 173(3) and 176(c)

Article 114(1)

Article 174(1)

Article 114(2), first subparagraph

Article 174(2)

Article 114(2), second subparagraph

Article 175

Article 115, first paragraph

Article 177(1)

Article 115, second paragraph

Articles 177(2) and 178

Article 116(1)

Article 185(1)

Article 116(2), first subparagraph, point (a)

Article 22, Article 24(a) to (g) and Article 25(a) and (b)

Article 116(2), first subparagraph, point (b)

Articles 23(4)(a), 23(5), 24(h) and 25(c)

Article 116(2), first subparagraph, points (c) and (d)

Articles 185(2) and 186(a)

Article 116(2), first subparagraph, point (e)

Article 22(1), third subparagraph and 24(a)

Article 116(2), first subparagraph, point (f)

Article 25(b)

Article 116(2), first subparagraph, point (g)

Articles 23(4)(b), 24(h), 28, 31(b) and 32

Article 116(2), first subparagraph, points (h) and (i)

Articles 186(b) and 187

Article 116(2), second subparagraph

—

Article 119(1) and (2)

Article 123(1) and (2)

Article 195(2) and (3) and Article 196

Article 198(2), first subparagraph, first sentence

Article 198(2), first subparagraph, second sentence and second subparagraph, Article 198(3)(a) to (c) and Article 200

Article 129

Article 201

Article 130(1)

Article 203(1), first subparagraph

Article 130(2) to (5)

Article 203(2) to (5)

Article 131(a)

—

Article 131(b)

Articles 202, 203(1), second subparagraph, 203(6), 206, 207 and 209

Article 136(2), first subparagraph, point (a)

Article 22, Article 24(a) to (g) and Article 25(a) and (b)

Article 136(2), first subparagraph, point (b)

Articles 23(4)(a) and 24(h)

Article 136(2), first subparagraph, point (c)

Article 212(a)

Article 136(2), first subparagraph, point (d)

Article 22(1), third subparagraph and 24(a)

Article 136(2), first subparagraph, point (e)

Article 25(b)

Article 136(2), first subparagraph, point (f)

Articles 23(4)(b), 24(h), 28, 31(b) and 32

Article 136(2), first subparagraph, point (g)

—

Article 136(2), first subparagraph, point (h)

—

Article 136(2), second subparagraph

—

Article 136(3), first subparagraph, point (a)

Article 211(3), first subparagraph, point (a)

Article 136(3), first subparagraph, point (b)

Article 211(3), first subparagraph, points (b) and (c)

Article 136(3), first subparagraph, point (c)

Article 211(3), first subparagraph, point (d)

Article 136(3), second subparagraph

Article 212(b)

Article 136(4), first subparagraph

Article 211(4)

Article 136(4), second subparagraph

Article 211(5)

Article 136(4), third subparagraph

Article 211(6)

Article 136(4), fourth subparagraph, points (a) and (b)

Article 213

Article 136(4), fourth subparagraph, point (c)

Article 212(c)

Article 214(2) and Article 7(c)

Article 138

Article 215(1) to (3)

Articles 221(a) and 222(b)

Article 141

Article 220

Article 142(1), first, second and third subparagraphs

Article 223(1)

Article 142(1), fourth subparagraph

Article 224(a)

Article 142(2), first subparagraph, point (a)

Article 223(2), first subparagraph, point (a)

Article 142(2), first subparagraph, points (b) and (c)

Article 223(2), first subparagraph, points (c) and (d)

Article 142(2), second subparagraph

Article 223(2), first subparagraph, point (b) and Article 224(c)

Article 142(3), first subparagraph

Article 223(3)

Article 142(3), second subparagraph

Article 224(d)

Article 142(4)

Article 223(4)

Article 143

Articles 211(2), 216, 217, 221(b), 222(b), 224(b), 225, 228, 229, 230, 231(b), 232, 233(4), 235, 236, 243(2), 251(4), 254(2), (3), (6) and (7) and 257(4)

Article 144(1)

Article 226(1)

Article 144(2)

Articles 226(2) and 231(a)

Article 144(3)

Article 226(3)

Article 144(4)

—

Article 145(1) and (2)

Article 227

Article 145(3), first subparagraph

Article 155(1)

Article 145(3), second subparagraph

Article 157

Article 146

Article 233(1) to (3)

Article 148(2), first subparagraph

Article 237(2)

Article 148(2), second subparagraph

Articles 237(3) and 239

—

—

Article 151(1), first subparagraph

Article 144

Article 151(1), second subparagraph

Article 145(3)

Article 151(2)

Article 145(5) and (11)

—

Article 145(1), (2), (4) and (6) to (10), Article 146, Article 147(3) and (4) and Article 148 and 151

Article 152

Article147(1) and (2)

Article 153

Article 240

Article 154(1)(a)

Article 237(3), first sentence

Article 154(1)(b)

Article 241(1)

Article 154(2)

Article 237(3), second sentence and Article 241(2)

Article 155(1)

Article 243(1)

Article 155(2) and (3)

Article 243(3) and (4)

Article 251(1) to (3)

Article 164, first paragraph

Article 253

Article 164, second paragraph

—

Article 166(2) and (3)

Article 254(4) and (5)

Article 257(1) to (3)

Article 170

Article 258

Article 171(1) and (2)

Article 259(1) and (2)

Article 175(1), first subparagraph

Article 263(1)

Article 175(1), second subparagraph

Article 263(2)(a)

Article 175(2) and (3)

Article 263(3) and (4)

Article 176(1)(a) and (b)

Article 263(2)(b) and Article 265(b)

Article 176(1)(c) and (d)

Article 265(b)

Article 176(1)(e)

Article 161(a)

Article 176(2)

—

Article 177(1) and (2)

Article 267(1) and (3)

Article 269(2)(a) and (b)

Article 178(2)(b)

Article 269(2)(d) and (e)

Articles 269(3)

Article 271(1), first subparagraph

Article 180(2), first sentence

Article 6(1)

Article 180(2), second sentence

Article 271(3)

Article 180(3), first subparagraph

Article 6(2)

Article 180(3), second subparagraph

Article 271(4)

Article 180(4)

Article 271(2)

Article 181, first and second paragraphs

Article 272(1)

Article 181, second paragraph and third paragraph

—

—

Articles 16(1) and 17

Article 183(2)(a) and (b)

—

Articles 280 and 283

—

Article 286(2) and (3)

( 1 ) 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).

( 2 ) OJ L 256, 7.9.1987, p. 1.

( 3 ) OJ L 124, 8.6.1971, p. 1.

( 4 ) OJ L 324, 10.12.2009, p. 23.

( 5 ) OJ L 152, 16.6.2009, p. 23

( 6 ) OJ L 82, 22.3.1997, p. 1.

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