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Explanatory note

 

on approximation to the Regulation (EC) No 450/2008 of the European Parliament and the Council of 23 April 2008 laying down the Community Customs Code- Modernized Customs Code (MCC)52.

 

This note contains three lists of MCC provisions:

 

1. only applicable to EU Member States and not relevant for approximation,

 

2. provisions for approximation based on the principle of best endeavour,

 

3. provisions for approximation.

 

In view of possible further amendments of the MCC, approximation shall be carried out in accordance to the Correlation Tables between the relevant articles of Regulation (EEC) No 2913/92 (the current EC Customs Code) and of Regulation (EC) No 450/2008 (MCC), as specified in the annex to the MCC, and as indicated in lists 2 and 3 of this note.

 

1. Provisions of the MCC only applicable to EU Member States and excluded from approximation53.

 

Article Subject Comments      
             
  Subject matter and scope          
             
  Customs territory          
         
  Electronic systems Requirement to interlink
    between Member States (MS)
         
13, par 3 Application and authorization Par.3- recognition of
    Authorized     Economic
    Operator (AEO) status in all
    MS        
             
  Community wide validity of decisions          
         
  Customs controls- second sub-paragraph of par Development of a common
    risk management framework
         
  Cooperation between authorities, second Cooperation   between
  paragraph authorities of MS    
             

 

 

52 One of the key conditions for an effective and proper functioning of the free trade area is to provide the same, or a similar, operational environment for trade operators. This entails the need to the maximum possible approximation in a number of important, commonly agreed areas of the customs acquis, of which the Customs Code is fundamental

53 Applies also to articles and paragraphs of the entire MCC (not listed) which refer to the procedure of adopting measures for the implementation of particular articles


 

 

324 LIMITE


                LIMITE
           
  Intra-Community flights and sea crossings        
                 
33-34 Common Customs Tariff and tariff      
  classification of goods            
             
  Preferential origin of goods     Relevant to measures
            contained in agreements
            concluded by the EU
           
  Place where the customs debt is incurred        
               
  Entry in the accounts            
             
  Time of entry in the accounts          
     
  Other payment facilities – second and third Establishment of the rate of
  subparagraph of the paragraph 1     credit interest  
     
  Enforcement of payment of arrears- second and Establishment of the interest
  third subparagraph of paragraph 2     rate on arrears  
             
  Intra-Union air and sea services          
               
  Centralized clearance            
         
  Products of sea fishing and other products      
  taken from the sea            
                 
146-147 Union transit              
         
183-187 Customs Code Committee and Final Provisions      
                 

 

2. Provisions of MCC to which approximation based on the best endeavour principle is expected

 

Article Subject     Comment Relevant articles
          of the current
          Customs Code
          (Correlation to
          Regulation(EEC)
          No2913/92)  
         
  Mission of customs authorities      
             
  Definitions       4, 235  
         
  Exchange and storage of data   36b, 182d  
             
  Exchange of additional      
  information between customs      

 

 

325 LIMITE


LIMITE

 

 

  authorities and   economic          
  operators                
             
  Customs representative   Excluding provisions    
            relevant to EU validity    
             
  Application and authorization Excluding par.3 on EU 5a  
  (Authorized Economic Operator- recognition of AEO    
  AEO)         status        
                 
  Granting status           5a  
               
  Implementing measures   Elements to be 5a  
            included   in    
            implementing measures    
             
  Appeals, decisions taken by a          
  judicial authority              
             
  Keeping of documents and other          
  information                
             
  Currency conversion     As far as publication of    
            the rate of exchange is    
            concerned        
                   
35-37 Rules of origin (scope,       22, 23, 24, 26  
  acquisition, proof of origin)          
             
44- 47 Customs debt on importation       143, 144, 210, 202,  
  Release for free circulation and       203, 204, 205, 206  
           
    temporary admission,          
  special provisions relating to non-          
    originating products,          
  customs debt incurred through          
    non-compliance,          
  deduction of an amount of import          
    duty already paid)          
             
48-49 Customs debt on exportation       145, 209, 210, 211  
  export and outward processing,          
  customs debt incurred through          
    non-compliance)          
                 
50-53 Provisions common to customs       112, 121, 122, 135,  
  debt incurred on importation and       136, 144, 178, 212,  

 

 

326 LIMITE


      LIMITE  
         
  exportation.   212a, 213, 214,  
  Prohibitions and restrictions.      
  Several debtors.      
  General rules for calculation of the      
  amount of import or      
  export duty.      
         
56- 65 Guarantee for a potential or   94, 189, 190, 191,  
  existing customs debt.   192, 193, 194, 195,  
  General provisions.   196, 197, 198, 199  
       
  Compulsory guarantee.      
  Optional guarantee.      
  Provision of guarantee,      
  Choice of guarantee.      
  Guarantor.      
  Comprehensive guarantee.      
  Additional provisions relating to      
  the use of guarantees.      
  Additional or replacement      
  guarantee.      
  Release of guarantee      
         
  Determination of the amount of   215, 217,  
  import and export duty      
         
  Notification of the customs debt      
         
  Limitation of the customs debt      
         
  General time limits for payment      
  and suspension of the limit for      
  payment      
         
  Payment   223, 230, 231  
         
  Deferment of payment   224, 225, 226,  
         
  Time limits for deferred payment      
         

 

 

327 LIMITE


LIMITE

 

 

  Other payment facilities (excl. Establishment of the  
  second and third subparagraph of rate of credit interest    
  paragraph 1)                
                 
  Enforcement of payment and Method   of 214, 232
  arrears (excl. second and third establishment of the  
  subparagraph of paragraph 2)   rate of interest on  
              arrears      
             
  Repayment and remission         236-242
                   
  Repayment   and remission of        
  overcharged amounts of import or        
  export duty                  
           
  Defective goods or goods not        
  complying with the terms of the        
  contract                  
                   
  Repayment   or remission on        
  account of error by the competent        
  authorities                  
                   
  Repayment   and remission in        
  equity                  
                 
  Procedure for repayment and       236-239
  remission                  
           
  Extinguishment of customs debt       204, 206, 207, 233,
                    234,
           
  Obligation to lodge an entry       36a,
  summary declaration            
                 
  Lodgement   and responsible       36b,
  person                  
               
  Amendment of entry summary       36b,
  declaration                  
               
  Customs declaration replacing       36c,
  entry summary declaration          
               
  Customs supervision           37, 42, 58
                 
  Conveyance to the appropriate        
  place                  
               
  Conveyance under special        
  circumstances              
                     

 

 

328 LIMITE


LIMITE

 

 

101- Customs status of goods   The aim: 83, 164  
            approximation of the      
            principles of      
            determination of      
            customs status of goods      
             
  Customs declaration of goods and          
  customs supervision of          
  Community goods                
             
  Competent customs offices          
             
  Types of customs declaration          
           
  Content of a declaration and     62, 76, 77,  
  supporting documents              
                 
  Simplified declaration              
             
  Supplementary declaration          
                     
  Simplification   of   customs          
  formalities and controls            
               
  Authorization (for a special     85, 86, 87, 88, 94,
  procedure)             95, 100, 104, 116,
                117, 132, 133, 138,
                147, 148  
             
  Transfer of rights and obligations     90,    
           
  Movement of goods (placed under     91, 111  
  a special procedure)              
                 
  Equivalent goods           114, 115,  
                   
  External transit                
                   
  Internal transit             163, 164  
                   
  End-use procedure                
               
  Rate of yield (processing)            
             
  Standard exchange system       154, 155, 156,  
               
  Prior importation of replacement     154, 157  
  products                  
                 
175-177 Goods leaving the customs     161, 162, 182a,
  territory             182b, 182c, 183,
                     

 

 

329 LIMITE


LIMITE

 

 

  Obligation to lodge a pre-    
  departure declaration    
  Measures establishing certain    
  details    
  Customs supervision and exit    
  formalities    
       
  Union goods (export and re-    
  export)    
       
  Non-Union goods (export and re-   182, 182c
  export)    
       
  Exit summary declaration (export   182c, 182d
  and re-export)    
       
  Amendment of the exit summary   182d
  declaration    
       
  Temporary export (relief from   -
  export duties)    
       

 

 

330 LIMITE


LIMITE

 

 

ANNEX XVI

 


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