INHALT

Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446

COMMISSION DELEGATED REGULATION (EU) 2016/341
of 17 December 2015
supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446
CHAPTER 1
GENERAL PROVISIONS
Article 1
Subject matter
SECTION 1
Decisions relating to the application of the customs legislation
Article 2
Applications and decisions
Article 3
Means of exchange and storage of information
SECTION 2
Decisions relating to BTI
Article 4
Form of BTI applications and decisions
SECTION 3
Application for the status of AEO
Article 5
Form of applications and authorisations
CHAPTER 2
VALUE OF GOODS FOR CUSTOMS PURPOSES
Article 6
Declaration of particulars relating to customs value
CHAPTER 3
GUARANTEE FOR A POTENTIAL OR EXISTING CUSTOMS DEBT
Article 7
Means of exchange and storage of information
Article 8
Monitoring of the reference amount by the customs authorities
CHAPTER 4
ARRIVAL OF GOODS AND TEMPORARY STORAGE
Article 9
Notification of arrival of a sea-going vessel or of an aircraft
Article 10
Presentation of goods to customs
Article 11
Temporary storage declaration
CHAPTER 5
CUSTOMS STATUS AND PLACING GOODS UNDER A CUSTOMS PROCEDURE
SECTION 1
Customs status of goods
Article 12
Proof of the customs status of Union goods for goods covered by a simplified Union transit procedure
Article 13
Forms for proof of the customs status of Union goods
SECTION 2
Placing goods under a customs procedure
Article 14
Means for the exchange of data
Article 15
Forms for customs declarations
Article 16
Forms for simplified customs declarations
Article 17
Lodging a customs declaration prior to the presentation of the goods
Article 18
Means of exchange of information for centralised clearance
Article 19
Storage of information
Article 20
Rejection of an application for centralised clearance
Article 21
Entry in the declarant's records
CHAPTER 6
SPECIAL PROCEDURES
SECTION 1
General provisions for special procedures other than Transit
Article 22
Form for applications and authorisations regarding special procedures
Article 23
Means to be used for the standardised exchange of information
SECTION 2
Transit
Article 24
General provisions
Article 25
Authorisation for the use of the paper-based Union transit procedure for goods carried by rail
Article 26
Authorisations for the use of the paper-based transit Union procedures for goods carried by air or sea
Article 27
Authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by air
Article 28
Authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by sea
Article 29
Provisions relating to authorisations for the use of the paper-based Union transit procedures for goods carried by rail, air or sea and for the use of the Union transit procedures based on an electronic manifest for goods carried by air or sea
Article 30
CIM consignment note as a transit declaration for the use of the paper-based Union transit procedure for goods carried by rail
Article 31
Holder of the paper-based Union transit procedure for goods carried by rail and his obligations
Article 32
Obligations of the authorised railway undertaking
Article 33
Formalities at the customs office of departure
Article 34
Loading lists
Article 35
Formalities at the customs office of transit
Article 36
Formalities at the customs office of destination
Article 37
Modification of the contract of carriage
Article 38
Paper-based Union transit procedure for goods carried by rail where the transport starts and ends outside the customs territory of the Union
Article 39
Internal transit procedure
Article 40
External transit procedure
Article 41
Accounting offices of authorised railway undertakings and customs control
Article 42
Use of Union transit procedure
Article 43
Authorised consignor
Article 44
Authorised consignee
Article 45
Use of other paper-based Union transit procedure for goods carried by rail
Article 46
A manifest as a transit declaration for the use of the paper-based Union transit procedure for goods carried by air
Article 47
Formalities to be carried out by the airline company
Article 48
Verification of a list of manifests used as a paper-based transit declaration for goods carried by air
Article 49
A manifest as a transit declaration for the use of the paper-based transit procedure for goods carried by sea
Article 50
Formalities to be carried out by the shipping company
Article 51
Verification of a list of manifests used as a paper-based transit declaration for goods carried by sea
Article 52
An electronic manifest as a transit declaration for the use of the Union transit procedure for goods carried by air
Article 53
An electronic manifest as a transit declaration for the use of the Union transit procedure for goods carried by sea
CHAPTER 7
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
Article 54
Exit of goods
CHAPTER 8
FINAL PROVISIONS
Article 55
Amendments to Delegated Regulation (EU) 2015/2446
‘Article 122a
RSS information and communications system
(Article 155(2) of the Code)
‘Article 124a
Proof of the customs status of Union goods by means of a ‘T2L’ or ‘T2LF’ document
(Article 6(3)(a) of the Code)
‘Article 126a
Proof of the customs status of Union goods by production of a shipping company's manifest
(Article 6(3)(a) of the Code)
‘Facilitation for issuing a means of proof by an authorised issuer’
‘Article 129a
Formalities when issuing a ‘T2L’ or ‘T2LF’ document, an invoice or transport document by an authorised issuer
(Article 6(3)(a) of the Code)
Article 129b
Facilitations for an authorised issuer
(Article 6(3)(a) of the Code)
Article 129c
Authorisation to draw up the shipping company's manifest after departure
(Article 153(2) of the Code)
Article 129d
Conditions to be authorised to draw up the shipping company's manifest after departure
(Article 153(2) of the Code)
Article 56
Dates of the upgrading or deployment of the electronic systems concerned
Article 57
ANNEX 1
TABLE LEGEND
ANNEX 2
ANNEX 3
ANNEX 4
ANNEX 5
ANNEX 6
EXPLANATORY NOTES
1.
Applicant:
2.
Legal status of applicant:
3.
Date of establishment
4.
Address of establishment
5.
Location of main place of business:
6.
Contact person:
7.
Correspondence address:
8.9. and 10.
VAT, Trader Identification and Legal registration numbers:
11.
Requested type of authorisation:
12.
Economic sector of activity:
13.
Member States, where customs related activities are carried out:
14.
Border crossing information:
15.
Simplifications or facilitations already granted, certificates mentioned in Article 28(2) of Commission Implementing Regulation (EU) 2015/2447, and/or status of regulated agent or known consignor obtained as mentioned in Article 28(3) of Implementing Regulation (EU) 2015/2447:
16, 17 and 18.
Offices for documentations/main accounts:
19.
Name, date and signature of the applicant:
ANNEX 7
EXPLANATORY NOTES
Authorisation number
1.
Holder of the AEO Authorisation
2.
Issuing authority
Reference to the type of the Authorisation
3.
Date from which the Authorisation is effective
ANNEX 8
ANNEX 9
Appendix A
1.
Introductory notes to the tables
Note 1.
Generalities
Note 2.
Customs declaration used as an entry summary declaration
Note 3.
Customs declaration at export
Note 4.
Other specific circumstances in respect of exit and entry summary declarations and particular types of goods traffic. Note to Tables 2 to 4
Note 5.
Simplified procedures
2.
Requirements for entry and exit summary declarations
2.1.
Situation for air, sea, inland waterways and other modes of transport or situations not referred to under Tables 2 to 4 — Table 1
2.2.
Express consignments — Table 2
2.3.
Road mode of transport — Entry summary declaration information — Table 3
2.4.
Rail mode of transport — Entry summary declaration information — Table 4
2.5.
Authorised economic operators — reduced data requirements for entry summary declarations — Table 5
2.6.
Requirements for diversion requests — Table 6
3.
Requirements for simplified declaration — Table 7
4.
Data elements explanatory notes.
MRN
Declaration
Number of items
(1)
Unique consignment reference number
Transport document number
Consignor
Consignor/exporter
Person lodging the summary declaration
Person requesting the diversion:
Consignee:
Declarant/representative
Declarant/representative status code
Carrier
Notify party
Identity and nationality of active means of transport crossing the border
Identification of means of transport crossing the border
Conveyance reference number
(3)
(1)
First place of arrival code
Actual first place of arrival code
Country code of the declared first office of entry
Date and time of arrival at first place of arrival in Customs territory
Country(ies) of routing codes
Currency code
Mode of transport at the border
Customs office of exit
Location of goods
(4)
Place of loading
(5)
Place of unloading
(6)
Goods description
Type of packages (code)
Number of packages
Shipping marks
Equipment identification number, if containerised
Goods item number
(7)
Commodity code
Gross mass (kg)
Procedure
Net mass (kg)
Item amount
Reference number for
entry into the declarant's records
Additional information
Number of the authorisation
UN Dangerous Goods code
Seal number
(9)
Transport charges method of payment code
Declaration date
(10)
Signature/Authentication
(10)
Other specific circumstance indicator
Subsequent customs office(-s) of entry code
Appendix B1
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT
(eight-copy set)
Appendix B2
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS
Appendix B3
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM
(eight-copy set)
Appendix B4
MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS
Appendix B5
INDICATION OF THE COPIES OF THE FORMS SHOWN IN APPENDICES B1 AND B3 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS
(Counting copy 1)
Appendix B6
INDICATION OF THE COPIES OF THE FORMS SHOWN IN APPENDICES B2 AND B4 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS
(Counting copy 1/6)
Appendix C1
SINGLE ADMINISTRATIVE DOCUMENT EXPLANATORY NOTES
TITLE I
GENERAL REMARKS
A. GENERAL DESCRIPTION
B. PARTICULARS REQUIRED
C. INSTRUCTIONS FOR USE OF THE FORM
TITLE II
PARTICULARS TO BE ENTERED IN THE VARIOUS BOXES
A. FORMALITIES RELATING TO EXPORT/DISPATCH, RE-EXPORTATION, CUSTOMS WAREHOUSING OR MANUFACTURING UNDER CUSTOMS SUPERVISION AND UNDER CUSTOMS CONTROL OF GOODS SUBJECT TO EXPORT REFUNDS, OUTWARD PROCESSING, UNION TRANSIT AND/OR PROVING THE CUSTOMS STATUS OF UNION GOODS.
Box 1: Declaration
Box 2: Consignor/Exporter
Box 3: Forms
Box 4: Loading lists
Box 5: Items
Box 6: Total packages
Box 7: Reference number
Box 8: Consignee
Box 14: Declarant/Representative
Box 15: Country of dispatch/export
Box 17: Country of destination
Box 18: Identity and nationality of means of transport at departure
Box 19: Container (Ctr)
Box 20: Delivery terms
Box 21: Identity and nationality of active means of transport crossing the border
Box 22: Currency and total amount invoiced
Box 23: Exchange rate
Box 24: Nature of transaction
Box 25: Mode of transport at the border
Box 26: Inland mode of transport
Box 27: Place of loading
Box 29: Office of exit
Box 30: Location of goods
Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind
Box 32: Item number
Box 33: Commodity Code
Box 34: Country-of-origin code
Box 35: Gross mass (kg)
Box 37: Procedure
Box 38: Net mass (kg)
Box 40: Summary declaration/Previous document
Box 41: Supplementary units
Box 44: Additional information/Documents produced/Certificates and authorisations
Box 46: Statistical value
Box 47: Calculation of taxes
Box 48: Deferred payment
Box 49: Identification of warehouse
Box 50: Principal
Box 51: Intended offices of transit (and country)
Box 52: Guarantee
Box 53: Office of destination (and country)
Box 54: Place and date, signature and name of the declarant or his representative
B. FORMALITIES EN ROUTE
Box 55: Transhipments
Box 56: Other incidents during carriage
C. FORMALITIES FOR RELEASE FOR FREE CIRCULATION, END-USE, INWARD PROCESSING, TEMPORARY ADMISSION AND CUSTOMS WAREHOUSING
Box 1: Declaration
Box 2: Consignor/Exporter
Box 3: Forms
Box 4: Loading lists
Box 5: Items
Box 6: Total packages
Box 7: Reference number
Box 8: Consignee
Box 12: Value details
Box 14: Declarant/Representative
Box 15: Country of dispatch/export
Box 17: Country of destination
Box 18: Identity and nationality of means of transport on arrival
Box 19: Container (Ctr)
Box 20: Delivery terms
Box 21: Identity and nationality of active means of transport crossing the border
Box 22: Currency and total amount invoiced
Box 23: Exchange rate
Box 24: Nature of transaction
Box 25: Mode of transport at the border
Box 26: Inland mode of transport
Box 29: Office of entry
Box 30: Location of goods
Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind
Box 32: Item number
Box 33: Commodity Code
Box 34: Country-of-origin code
Box 35: Gross mass (kg)
Box 36: Preference
Box 37: Procedure
Box 38: Net mass (kg)
Box 39: Quota
Box 40: Summary declaration/Previous document
Box 41: Supplementary units
Box 42: Item price
Box 43: Valuation method
Box 44: Additional information/Documents produced/Certificates and authorisations
Box 45: Adjustment
Box 46: Statistical value
Box 47: Calculation of taxes
Box 48: Deferred payment
Box 49: Identification of warehouse
Box 54: Place and date, signature and name of the declarant or his representative
TITLE III
REMARKS CONCERNING THE CONTINUATION FORMS
Appendix C2
EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS BY THE EXCHANGE OF EDI STANDARD MESSAGES
(EDI TRANSIT DECLARATION)
TITLE I
GENERAL
TITLE II
STRUCTURE OF THE EDI TRANSIT DECLARATION
A.
Table of the data groups
B.
Particulars on the data of the transit declaration
Appendix D1
CODES TO BE USED IN THE FORMS
(1)
TITLE I
GENERAL REMARKS
TITLE II
CODES
Box 1: Declaration
First subdivision
Second subdivision
Third subdivision
Box 2: Consignor/Exporter
Box 8: Consignee
Box 14: Declarant/Representative
Box 15a: Country of dispatch/export code
Box 17a: Country-of-destination code
Box 17b: Region-of-destination code
Box 18: Nationality of means of transport at departure
Box 19: Container (Ctr)
Box 20: Delivery terms
Box 21: Nationality of active means of transport crossing the border
Box 22: Invoice currency
Box 24: Nature of the transaction
Box 25: Mode of transport at the border
Box 26: Inland mode of transport
Box 29: Office of exit/entry
Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind
Box 33: Commodity Code
First subdivision (8 digits)
Second subdivision (two characters)
Third subdivision (four characters)
Fourth subdivision (four characters)
Fifth subdivision (four characters)
Box 34a: Country-of-origin code
Box 34b: Region-of-origin/-production code
Box 36: Preference
Box 37: Procedure
A.
First subdivision
B.
Second subdivision
Box 40: Summary declaration/Previous document
1.
The first component (a1):
2.
The second component (an..3):
3.
The third component (an..20):
Box 43: Valuation method
Box 44: Additional information/Documents produced/Certificates and authorisations
1.
Additional information
2.
Documents produced, certificates and authorisations
Box 47: Calculation of taxes
First column: Type of tax
Last column: Method of payment
Box 49: Identification of warehouse
Box 50: Principal
Box 51: Intended offices of transit (and country)
Box 52: Guarantee
Box 53: Office of destination (and country)
Additional information — code XXXXX
TITLE III
TABLE OF LINGUISTIC REFERENCES AND OF THEIR CODES
Appendix D2
ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM
1.
Country codes (CNT)
2.
Language code
3.
Commodity code (COM)
6.
Produced documents/certificates code
7.
Additional information/Special indication code
8.
Customs office reference number (COR)
Appendix E
Data processed in the central system provided for in Article 7 of Implementing Regulation (EU) 2015/2447
Appendix F1
TRANSIT ACCOMPANYING DOCUMENT (TAD)
CHAPTER I
Specimen of transit accompanying document
CHAPTER II
Explanatory notes and particulars (data) for the Transit Accompanying Document
Appendix F2
TRANSIT LIST OF ITEMS (TLoI)
CHAPTER I
Specimen of the transit list of items
CHAPTER II
Explanatory notes and the particulars (data) for the transit list of items
Appendix G1
TRANSIT/SECURITY ACCOMPANYING DOCUMENT (TSAD)
CHAPTER I
Specimen of the Transit/Security Accompanying Document
CHAPTER II
Explanatory notes and particulars (data) for the Transit/Security Accompanying Document
1. MRN (MOVEMENT REFERENCE NUMBER):
2. BOX SEC. DECL. (S00):
3. BOX FORMS (3):
4. BOX REFERENCE NUMBERS (7):
5. IN THE SPACE TO THE RIGHT OF BOX CONSIGNEE (8):
6. BOX OTHER SCI (S32):
7. BOX OFFICE OF DEPARTURE (C):
8. BOX CONTROL BY OFFICE OF DEPARTURE (D):
9. FORMALITIES EN ROUTE
10. TRANSHIPMENT: USE BOX 55
11. OTHER INCIDENTS: USE BOX 56
Appendix G2
TRANSIT/SECURITY LIST OF ITEMS (TSLoI)
CHAPTER I
Specimen of the Transit/Security List of Items
CHAPTER II
Explanatory notes and particulars (data) for the Transit/Security List of Items
Appendix H1
EXPORT ACCOMPANYING DOCUMENT (EAD)
CHAPTER I
Specimen of the Export Accompanying Document
CHAPTER II
Explanatory notes and particulars (data) for the Export Accompanying Document
1. BOX MRN (movement reference number):
2. BOX SEC. DECL. (S00):
3. BOX CUSTOMS OFFICE:
4. BOX REFERENCE NUMBER (7):
5. BOX OTHER SCI (S32):
6. THE PARTICULARS OF THE DIFFERENT BOXES AT ITEM LEVEL HAVE TO BE PRINTED AS FOLLOWS:
Appendix H2
EXPORT LIST OF ITEMS (ELoI)
CHAPTER I
Specimen of the Export List of Items
CHAPTER II
Explanatory notes and particulars (data) for the Export List of Items
Appendix I1
EXPORT/SECURITY SAD (ESS)
CHAPTER I
Specimen of the Export/Security SAD
CHAPTER II
Explanatory notes and particulars (data) for the Export/Security SAD
Appendix I2
EXPORT/SECURITY SAD LIST OF ITEMS (ESSLoI)
CHAPTER I
Specimen of the Export/Security SAD List of Items
CHAPTER II
Explanatory notes and particulars (data) for the Export/Security SAD List of Items
Appendix J1
SECURITY AND SAFETY DOCUMENT (SSD)
CHAPTER I
Specimen of the Security and Safety Document
CHAPTER II
Explanatory notes and particulars (data) for the Security and Safety Document
Appendix J2
SECURITY AND SAFETY LIST OF ITEMS (SSLoI)
CHAPTER I
Specimen of the Security and Safety List of Items
CHAPTER II
Explanatory notes and particulars (data) for the Security and Safety List of Items
ANNEX 10
ANNEX 11
LOADING LIST
EXPLANATORY NOTE ON THE LOADING LIST
SECTION 1
1. Definition
2. Loading list form
SECTION 2
Particulars to be entered in the different headings
1. Box
1.1. Upper part
1.2. Bottom part
2. Columns
2.1. Serial number
2.2. Marks, numbers, number and kind of packages, goods description
2.3. Country of dispatch/export
2.4. Gross mass (kg)
SECTION 3
Use of loading lists
ANNEX 12
APPLICATION AND AUTHORISATION FORMS
General remarks
Explanatory notes to the different boxes of the application form
EXPLANATORY NOTES TO THE FORMS OR NATIONAL IT SYSTEMS FOR SPECIAL PROCEDURES OTHER THAN TRANSIT
TITLE I
Particulars to be entered in the various boxes of the application form
1.
Applicant
2.
Customs procedure
3.
Type of application
4.
Continuation forms
5.
Place and kind of accounts/records
6.
Period of validity of the authorisation
7.
Goods to be placed under the customs procedure
8.
Processed products
9.
Details of the planned activities
10.
Economic conditions
11.
Customs office(s)
12.
Identification
13.
Period for discharge (months)
14.
Type of declaration
15.
Transfer
16.
Additional Information
17.
Signed/Dated/Name
TITLE II
Remarks concerning the continuation forms
Continuation form ‘customs warehousing’
18.
Warehouse type
19.
Warehouse or storage facilities
20.
Deadline for lodging inventory of goods
21.
Loss rate
22.
Storage of goods not under the arrangements
23.
Usual forms of handling
24.
Temporary removal
Continuation form ‘inward processing’
18.
Equivalent goods
19.
Prior exportation
20.
Release for free circulation without customs declaration
21.
Additional information
Continuation form ‘outward processing’
18.
System
19.
Replacement products
20.
Not applicable
21.
Not applicable
22.
Additional information
Appendix
Codes of economic conditions
(Article 211(3) and (4) of the Code)
ANNEX 13
INFORMATION SHEETS
The Appendix contains a table of correspondence
NOTES
A.
General notes
B.
Special notes referring to the relevant box numbers
NOTES
A.
General notes
B.
Special notes referring to the relevant box numbers:
NOTES
A.
General notes
B.
Special notes referring to the relevant box numbers:
NOTES
A.
General notes
B.
Special notes referring to box numbers:
Appendix
1.
General Notes
2.
Use of the Information sheets
2.1.
Common provisions
2.2.
Specific provisions
2.2.2.
Information sheet INF1 (Inward processing)
2.2.3.
Information sheet INF9 (Inward processing)
2.2.4.
Information sheet INF5 (Inward processing)
2.2.7.
Information sheet INF2 (Outward processing)
Appendix
Table of correspondence to be used for the standardised exchange of information (INF)
SECTION A
SECTION B