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

Дата добавления: 2015-09-06