REGULATION (EU) No 952/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 9 October 2013
laying down the Union Customs Code
(recast)
TITLE I
GENERAL PROVISIONS
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
TITLE II
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
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
TITLE III
CUSTOMS DEBT AND GUARANTEES
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
TITLE IV
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
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
Intra-Union air and sea services
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
TITLE V
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
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
TITLE VI
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
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
TITLE VII
SPECIAL PROCEDURES
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
TITLE VIII
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
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
TITLE IX
ELECTRONIC SYSTEMS, SIMPLIFICATIONS, DELEGATION OF POWER, COMMITTEE PROCEDURE AND FINAL PROVISIONS
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
ANNEX
Regulation (EC) No 450/2008 |
This Regulation |
Article 1(1) and (2) |
Article 1(1) and (2) |
Article 1(3), first subparagraph |
Article 1(3) |
Article 1(3), second subparagraph |
Article 2 |
Article 2 |
Article 3 |
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) |
Article 6 |
Article 12 |
Article 7 |
Article 13 |
Article 8 |
Article 14 |
Article 9 |
Article 15 |
Article 10(1) |
Articles 9 and 16(1) |
Article 10(2) |
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 11(3)(b) |
Article 21 |
Article 11(3)(c) |
— |
Article 12(1) |
Article 19(1) |
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 13(5) |
— |
Article 13(6) |
Article 23(2) |
Article 14 |
Article 39 |
Article 15(1)(a) |
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 16(5)(b) |
Article 24(f) |
Article 16(6) |
Article 23(3) |
Article 16(7) |
Article 29 |
Article 17 |
Article 26 |
Article 18(1) to (3) |
Article 27 |
Article 18(4) |
Article 32 |
Article 19(1) |
Article 28(1)(a) |
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 21 |
Article 42 |
Article 22 |
Article 43 |
Article 23 |
Article 44 |
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 26 |
Article 47 |
Article 27 |
Article 48 |
Article 28(1) and (2) |
Article 49 |
Article 28(3) |
Article 50(2) |
Article 29 |
Article 51 |
Article 30(1) |
Article 52 |
Article 30(2) |
— |
Article 31(1) |
Article 53(1) |
Article 31(2) |
Article 53(3) |
Article 31(3) |
Article 54 |
Article 32 |
Article 55 |
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) |
Article 35 |
Article 59 |
Article 36 |
Article 60 |
Article 37 |
Article 61 |
Article 38 |
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 40 |
Article 69 |
Article 41 |
Article 70 |
Article 42(1) |
Article 74(1) |
Article 42(2) |
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 44 |
Article 77 |
Article 45 |
Article 78 |
Article 46 |
Article 79 |
Article 47 |
Article 80 |
Article 48 |
Article 81 |
Article 49 |
Article 82 |
Article 50 |
Article 83 |
Article 51 |
Article 84 |
Article 52 |
Article 85 |
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 56(6) |
Article 89(7) |
Article 56(7) |
Article 89(9) |
Article 56(8) |
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 59(2) |
Article 92(2) |
Article 60 |
Article 93 |
Article 61 |
Article 94 |
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 68(3) |
Article 103(3)(a) |
Article 68(4) |
Article 103(4) |
Article 69 |
Article 104 |
Article 70 |
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 73 |
Article 109 |
Article 74 |
Article 110 |
Article 75 |
Article 111 |
Article 76 |
— |
Article 77(1), first subparagraph |
Article 112(1) |
Article 77(1), second and third subparagraphs |
Article 112(2) |
Article 77(2) |
Article 112(3) |
Article 77(3) |
Article 112(4) |
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 78(5) |
Article 114(4) |
Article 79(1) |
Article 116(1) |
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 81(3) |
Article 118(4) |
Article 82(1) |
Article 119(1) |
Article 82(2) |
Article 119(3) |
Article 83 |
Article 120(1) |
Article 84(1) |
Article 121(1) |
Article 84(2) |
Article 121(3) |
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 89(1) |
Article 129(1) |
Article 89(2) |
— |
Article 90 |
Article 130(1) |
Article 91 |
Article 134 |
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 93(1) |
Article 136 |
Article 93(2) |
— |
Article 94 |
Article 137 |
Article 95(1) |
Article 139(1) |
Article 95(2) and (3) |
Article 139(3) and (4) |
Article 95(4) |
Article 139(6) |
Article 96(1) and (2) |
Article 140 |
Article 96(3) |
Article 139(7) |
Article 97(1) |
Article 149 |
Article 97(2) |
Article 150 |
Article 98(1) |
Article 144 |
Article 98(2) |
Article 139(5) |
Article 99 |
Article 141(1) |
Article 100 |
Article 141(2) |
Article 101(1) |
Article 153(1) |
Article 101(2)(a) |
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 104(1) |
Article 158(1) |
Article 104(2) |
Article 158(3) |
Article 105(1) |
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 |
Article 182(1) |
Article 107(2) |
Article 158(2) |
Article 107(3) |
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 |
Article 182(3) |
Article 112(2) |
— |
Article 112(3) |
Article 172(2) |
Article 112(4) |
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 117 |
Article 188 |
Article 118 |
Article 189 |
Article 119(1) and (2) |
Article 190 |
Article 119(3) |
Article 193 |
Article 120 |
Article 191 |
Article 121 |
Article 192 |
Article 122 |
Article 193 |
Article 123(1) and (2) |
Article 194 |
Article 123(3) |
Article 179(4) |
Article 124(1) |
Article 195(1) |
Article 124(2) |
Article 195(2) and (3) and Article 196 |
Article 125 |
Article 197 |
Article 126(1) |
Article 198(1) |
Article 126(2) |
Article 198(2), first subparagraph, first sentence |
Article 127(1) |
Article 199 |
Article 127(2) |
Article 198(3)(d) |
Article 128 |
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) |
Article 204 |
Article 132 |
Article 205 |
Article 133 |
Article 208(1) |
Article 134 |
Articles 202, 203(1), second subparagraph, 203(6), 206, 207 and 209 |
Article 135 |
Article 210 |
Article 136(1) |
Article 211(1) |
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 136(5) |
Article 23(2) |
Article 137(1) |
Article 214(1) |
Article 137(2) |
Article 214(2) and Article 7(c) |
Article 138 |
Article 215(1) to (3) |
Article 139 |
Article 218 |
Article 140(1) |
Article 219 |
Article 140(2) |
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 147 |
Article 234 |
Article 148(1) |
Article 237(1) |
Article 148(2), first subparagraph |
Article 237(2) |
Article 148(2), second subparagraph |
Articles 237(3) and 239 |
Article 149 |
Article 242 |
Article 150(1) |
Article 238(1) |
Article 150(2)(a) |
— |
Article 150(2)(b) |
Article 238(2) |
Article 150(3) |
— |
Article 151(1), first subparagraph |
Article 144 |
Article 151(1), second subparagraph |
Article 145(3) |
Article 151(2) |
Article 145(5) and (11) |
Article 151(3) |
— |
Article 151(4) |
Article 147(4) |
Article 151(5) |
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 156 |
Article 244 |
Article 157 |
Article 245 |
Article 158 |
Article 246 |
Article 159 |
Article 247 |
Article 160 |
Article 248 |
Article 161 |
Article 249 |
Article 162 |
Article 250 |
Article 163 |
Article 251(1) to (3) |
Article 164, first paragraph |
Article 253 |
Article 164, second paragraph |
— |
Article 165 |
Article 252 |
Article 166(1) |
Article 254(1) |
Article 166(2) and (3) |
Article 254(4) and (5) |
Article 167 |
Article 255 |
Article 168 |
Article 256 |
Article 169 |
Article 257(1) to (3) |
Article 170 |
Article 258 |
Article 171(1) and (2) |
Article 259(1) and (2) |
Article 171(3) |
Article 86(5) |
Article 171(4) |
Article 259(3) |
Article 172 |
Article 260 |
Article 173 |
Article 261 |
Article 174 |
Article 262 |
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 177(3) |
Article 267(2) |
Article 177(4) |
Article 267(2) |
Article 177(5) |
Article 268 |
Article 178(1) |
Article 269(1) |
Article 178(2)(a) |
Article 269(2)(a) and (b) |
Article 178(2)(b) |
Article 269(2)(d) and (e) |
Article 178(3) |
Articles 269(3) |
Article 179 |
Article 270 |
Article 180(1) |
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 |
— |
Article 182(1) |
Article 277 |
Article 182(2) |
— |
Article 183(1) |
Articles 16(1) and 17 |
Article 183(2)(a) and (b) |
— |
Article 183(2)(c) |
Articles 280 and 283 |
Article 184 |
Article 285 |
Article 185 |
— |
Article 186 |
Article 286(2) and (3) |
Article 187 |
Article 287 |
Article 188(1) |
Article 288(1) |
Article 188(2) |
Article 288(2) |
Article 188(3) |
Article 288(1) |