European Union Customs Code

Name: European Union Customs Code
Brand: Kluwer Law International
Price: 426.99 EUR
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Tom Walsh(Author)

Kluwer Law International (Publisher)

Published on 22. April 2015

1184 pages

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978-90-411-5247-3 (ISBN)

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Content

Cover
Half Title Page
Title Page
Copyright Page
About the Author
Dedication
Table of Contents
Foreword
Preface
List of Abbreviations
List of Tables/Figures
Acknowledgements
CHAPTER 1 General Introduction
§1.01 THE PURPOSE OF THIS BOOK
§1.02 TODAY'S CHALLENGES TO CUSTOMS ADMINISTRATION
§1.03 OPAQUE NATURE OF CUSTOMS LAW
§1.04 THE RULE OF LAW
§1.05 THE EU AND THE RULE OF LAW
§1.06 THE EVOLUTION OF THE COMMUNITY CUSTOMS CODE
§1.07 COMMUNITY LEGISLATIVE ACTS SHALL BE DRAFTED CLEARLY, SIMPLY AND PRECISELY
§1.08 PURPORT OF THE MODERNISED CUSTOMS CODE (MCC)
§1.09 NEW UNION CUSTOMS CODE
§1.10 ESTABLISHING A COMMON GLOBAL PATTERN OF CUSTOMS CONTROL
§1.11 ADAM SMITH'S SO-CALLED CANONS OF TAXATION
§1.12 EQUALITY
[A] Scale of the Challenge Facing the EU in Terms of Uniform Administration
[B] EU Law and Practice Viewed from Without
[C] Critical Implementing Role of National Law
[D] Penalty Provisions
[E] Proposed EU Directive for Customs Infringements and Sanctions
[F] Directive of the European Parliament and of the Council on the Union Legal Framework for Customs Infringements and Sanctions: Explanatory Memorandum
[1] Context of Proposal
[a] General Context
[b] Legal Context
[c] The Legal Basis
§1.13 SPECIFIC PROVISIONS OF THE PROPOSAL
§1.14 CUSTOMS POWERS TO BE REASONABLE AND PROPORTIONATE
§1.15 PROPERTY RIGHTS UNDER THE ECHR AND CUSTOMS FORFEITURES
§1.16 UNIFORMITY OF EU LAW AND PRACTICE VIEWED FROM WITHIN THE EU
§1.17 LEGAL CONSEQUENCES OF DETENTION VIS-Á-VIS SEIZURE
§1.18 DE FACTO PURPOSE OF FORFEITURES
§1.19 RECONCILIATION OF CLASSIFICATION AND VALUATION DETAILS BETWEEN EXPORT AND IMPORT DECLARATIONS
§1.20 CERTAINTY
[A] Characterisation of Certainty
[B] Tariff Classification: A Feature of Irish Law for Over Six Hundred and Fifty Years
[C] Taxation Elements at the Heart of the Code
§1.21 CONVENIENCE
[A] Temporary Storage Facilities
[B] Facility for Deferred Payment of Duty
[C] Duty Free Warehousing Facilities
[D] Transhipment
[E] Intra-warehousing Removals
[F] Transit
[G] Drawback
[H] Temporary Admission (General)
[I] Temporary Admission for Inward Processing
[J] Processing under Customs Control
[K] Outward Processing
[L] Free Zones / Free Warehouses
[1] A Historical Perspective
[2] Recent Trends in the Development of Free Zones
[3] Defining Conditions / Preconditions
[4] Advantages / Benefits of Free Zones
[5] Free Zones and Free Warehouses in the EU
[M] Overall Conclusions on Convenience
§1.22 ECONOMY
§1.23 PRECAUTIONARY CONTROLS
§1.24 COGNISANCE
§1.25 CANALISATION AND CONCENTRATION
§1.26 SELF-ASSESSMENT
§1.27 ROLE AND INFLUENCE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION (CJEU)
[A] Guidance to Be Drawn from CJEU Jurisprudence
[B] CJEU's Repeated References to Precedents in Formulating Its Judgments
§1.28 GENERAL COMMENTARY ON THE COMMUNITY CUSTOMS CODE
CHAPTER 2 Scope and Basic Definitions
§2.01 PREAMBLE
§2.02 ARTICLE 1: SUBJECT MATTER AND SCOPE
§2.03 THE SOURCES AND HIERARCHY OF EU LAW
[A] The Treaties
[B] The Principles of EU Law
[C] The EU's International Agreements
[D] EU Secondary Legislation
[E] Incorporation of EU Law into Member State's Law Using Ireland as an Example
[1] Principle of Separation of Powers
[2] Transposition of the Acquis (General Body) of EU Law into Irish Domestic Law
[3] Doctrines of Direct Application and Direct Effect
[4] De Jure (Current) Position in Ireland
[F] Principle of Harmonious Interpretation of Domestic Law in Conformity with EU Law: Indirect Effect
[1] Judgment of UK Intellectual Property Office in Case C-60/02, X, [2004] ECR I-00651
[a] Background
[b] Decision
[G] Purposive versus Literal Approach to Statutory Intepretation
[H] Scope of National Customs Laws
[I] De Facto Position in Member States
[J] Areas Not Covered by the Code
§2.04 NEW UNION CUSTOMS CODE'S (UCC) PROVISIONS
§2.05 ARTICLE 2: TERRITORIAL APPLICATION OF THE CODE
[A] Cross-References
[B] General Commentary
[1] Sources of International Law
§2.06 ARTICLE 3 (UCC): CUSTOMS TERRITORY OF THE EU
[A] Previous Provisions
[B] General Commentary
§2.07 ARTICLE 17 OF THE UNITED NATIONS CONVENTION ON THE LAW OF THE SEA: RIGHT OF INNOCENT PASSAGE
§2.08 ARTICLE 18 OF THE UNITED NATIONS CONVENTION ON THE LAW OF THE SEA: MEANING OF PASSAGE
§2.09 ARTICLE 19 OF THE UNITED NATIONS CONVENTION ON THE LAW OF THE SEA: MEANING OF INNOCENT PASSAGE
§2.10 ARTICLE 21 OF THE UNITED NATIONS CONVENTION ON THE LAW OF THE SEA: LAWS AND REGULATIONS OF THE COASTAL STATE RELATING TO INNOCENT PASSAGE
§2.11 IMPORTATION AND RELEASE FOR FREE CIRCULATION ARE AT DIFFERENT ENDS OF THE CUSTOMS SPECTRUM
§2.12 ARTICLE 4: DEFINITIONS
[A] Cross-References
B] Note
CHAPTER 3 Sundry General Provisions Relating in Particular to the Rights and Obligations of Persons with Regard to Customs Rules
§3.01 ARTICLE 5: RIGHT OF REPRESENTATION
[A] Cross-References
[B] General Commentary
[C] Proposal to Amend Article 5
[D] Article 18 (UCC): Customs Representative
[E] CJEU Jurisprudence
[1] Representative May Be Deemed to Be the Importer for Duty Purposes but Not for End-Use Exemption Purposes
[2] Operator the Debtor in Cases of Direct and Indirect Representation
[3] Agent Responsible for the Accuracy and Authenticity of the Documents Presented to Customs
[4] Place of Establishment Requirement for Customs Agents and Refusal to Accept an Attorney as a Representative
[5] Favourable Treatment Afforded to Customs Forwarding Agents
[6] Official Customs Agent Given Preferential Treatment
[7] Requirement That the Declaration Be Made by the Owner of the Goods
[8] A Declarant or His Representative Who Witnesses the Drawing of Official Samples Not Subsequently Estopped from Challenging the Representativeness of That Sample
[9] Joint and Several Debtors for the Same Customs Debt
[10] Customs Agent Liable as Principal for Fraudulent 'Controlled' External Transit Diversion
§3.02 ARTICLE 5A: AUTHORISED ECONOMIC OPERATOR APPROVALS
[A] Cross-References
[B] Definition
[C] General Commentary
[1] Background to the Safety and Security Amendment to the Code
[2] The AEO Programme
[3] EU Commission Guidelines on the Granting of AEO Status
[a] AEO Status
[b] AEOC Status
[c] AEOS Status
[d] AEOF Status
§3.03 ARTICLE 6: DECISIONS RELATING TO THE APPLICATION OF CUSTOMS RULES
[A] Cross-References
[B] General Commentary
[C] Proposed Confiscation and Sale of Goods for Breaching Temporary Storage Time Limits Not a Decision in Terms of Article 6
§3.04 FUNDAMENTAL PROPERTY RIGHTS AND THE RIGHT OF DEFENCE
[A] MCC Explanatory Notes (TAXUD /447/2004 Rev2, 24 February 2005): Decisions Relating to the Application of Customs Rules
[B] Article 22 (UCC): Decisions Taken upon Application
§3.05 ARTICLE 7: DECISIONS TO HAVE IMMEDIATE EFFECT
[A] Cross-References
[B] General Commentary
§3.06 ARTICLE 8: ANNULMENT OF FAVOURABLE DECISIONS
[A] Cross-References
[B] General Commentary
[C] Incorrect or Incomplete Information Defined
[D] On What Basis Do You Decide That Such a Decision Could Not Have Been Taken on the Basis of Correct and Complete Information?
§3.07 ARTICLE 9: REVOCATION AND AMENDMENT OF FAVOURABLE DECISIONS
[A] Cross-References
[B] General Commentary
§3.08 ARTICLE 10: DECISIONS INVALIDATED ON NATIONAL GROUNDS UNCONNECTED WITH CUSTOMS LEGISLATION
§3.09 ARTICLE 11: PROVISION OF INFORMATION BY THE CUSTOMS AUTHORITIES
[A] Cross-References
[B] Previous Provisions
[C] General Commentary
[D] Non-binding Information
[E] Customs Legislation
[F] CJEU Jurisprudence
[1] Ultra Vires Rule
[2] Export Refunds Not within the Ambit of Customs Rules
§3.10 ARTICLE 12: DECISIONS RELATING TO BINDING INFORMATION
[A] Previous Provisions
[B] Cross-References
[C] General Commentary
[D] CJEU Jurisprudence
[1] Definition of 'One Type of Goods'
[2] National Courts to Act on Classification Ruling by the CJEU
[3] Binding Tariff Information Is Not Binding on the Applicant
[4] Abstract Nature of Binding Information
[5] Binding Information Has to Be Conferred as Such
[6] Binding Tariff Information Does Not Guarantee That the Tariff Heading Referred to in the BTI Will Not Be Amended Subsequently by Community Legislation
[7] The Issuing Customs Authority May Revise a BTI Classification and Revoke the Original Classification Accordingly
[8] Status of Binding Tariff Information Issued to a Third Party by the Customs Authorities of Another Member State Concerning Similar Goods: Is a BTI an 'Act' for Preliminary Reference Purposes?
[9] BTI Invoked by a Trader Other than the Holder with Respect to the Same Goods: Admissibility as Evidence and the Question of the Creation of a Legitimate Expectation
[10] Customs Authorities Are Obliged to Issue BTIs That Are in Conformity with the Explanatory Notes to the Combined Nomenclature
[11] National Courts Bound to Annul Incorrect BTIs
[12] Effect of Regulation on the Period of Validity of BTIs: Combined Nomenclature (Tariff) Regulation
[E] General Notes on Binding Information
[1] Binding Tariff Information (BTI)
[2] Binding Origin Information (BOI)
[3] Valuation Information
§3.11 ARTICLE 13: RISK MANAGEMENT - SCOPE AND NATURE OF CUSTOMS CONTROLS
[A] Cross-References
[B] General Commentary
[1] The Security Amendment
[2] Article 36 (UCC)
§3.12 ARTICLE 14: OBLIGATION TO FURNISH THE CUSTOMS AUTHORITIES WITH REQUISITE DOCUMENTATION, INFORMATION AND ASSISTANCE
[A] Cross-References
[B] General Commentary
[1] Regulation 51 COMESA CMR: Obligation to Keep and Produce Proper Records and Provide Requisite Assistance and Access to Information
§3.13 ARTICLE 15: TREATMENT OF CONFIDENTIAL INFORMATION
[A] General Commentary
[B] CJEU Jurisprudence
[1] General Concept
[2] Legal Professional Privilege vis-à-vis Professional Secrecy
[3] Customs Authorities Obliged to Provide Duty Liability Details Concerning Inward Processing Operations Notwithstanding Professional Secrecy Rule
[C] Gap in Existing Code's Provisions
[1] Article 12 (UCC): Communication of Information and Data Protection
[2] Article 47(2) (UCC): Cooperation between Authorities
§3.14 ARTICLE 16: RETENTION OF DOCUMENTS
[A] Cross-References
[B] General Commentary
§3.15 ARTICLE 17: TIME LIMITS
[A] General Commentary
§3.16 ARTICLE 18: NATIONAL CURRENCY RATES
[A] Cross-References
§3.17 ARTICLE 19: SIMPLIFICATION OF THE APPLICATION OF CUSTOMS LEGISLATION
[A] Cross-References
CHAPTER 4 Customs Tariff of the European Communities and Tariff Classification of Goods
§4.01 ARTICLE 20: CUSTOMS TARIFF OF THE EU
[A] Cross-References
[B] General Commentary
§4.02 OBLIGATIONS OF CONTRACTING PARTIES UNDER THE HS CONVENTION
[A] General Commentary
§4.03 STRUCTURE OF THE TARIC NOMENCLATURE TARIFF
[A] Critical Need for Correct Classification
[B] Inherent Reasons for Classification Disputes
§4.04 COMMUNITY ASSUMED MEMBER STATES' OBLIGATIONS UNDER THE HS CONVENTION
§4.05 LEGAL RESPONSIBILITY FOR ADMINISTERING THE COMMON CUSTOMS TARIFF
§4.06 MEMBER STATES TO DESIGNATE COMPETENT AUTHORITIES RESPONSIBLE FOR CLASSIFYING GOODS IN THE COMMON CUSTOMS TARIFF (CCT)
§4.07 SCOPE OF THE COMMON CUSTOMS TARIFF (CCT)
[A] Common Customs Tariff Covers Trade in Goods
§4.08 MEANING OF GOODS
§4.09 GOODS SUBJECT TO ABSOLUTE PROHIBITION ON IMPORTATION ARE OUTSIDE THE SCOPE OF THE CCT
[A] Smuggled Drugs
[B] Counterfeit Money
§4.10 TREATMENT OF UNLAWFUL GOODS AS OPPOSED TO ABSOLUTELY PROHIBITED GOODS
[A] Goods Subject to an Export Embargo
[B] Contraband Ethyl Alcohol
§4.11 OVERVIEW OF LEGAL STRUCTURE OF THE COMMON CUSTOMS TARIFF (CCT)
[A] Binding Law
[B] Management of Common Customs Tariff
[C] Implementing Binding Law
[D] Implementing Soft Law: Persuasive Authority
[1] Explanatory Notes to the HS
[2] HS Opinions Etc. Issued by the HS Committee in Classification Matters (Article 7 of the HS Convention)
[3] Legal Status HS Explanatory Notes vis-á-vis Their Opinions
[4] Combined Nomenclature (CN) Explanatory Notes
[5] Combined Nomenclature Opinions
[6] Status of HS Explanatory Notes vis-à-vis the Combined Nomenclature Notes
§4.12 CJEU'S OVERALL APPROACH TO CLASSIFICATION
§4.13 OPERATIVE LANGUAGE TEXTS
[A] HS: Headings, 6-Digit Sub-headings, Section, Chapter and Sub-heading Notes, and GIR's 1 to 6.
[B] CN: Added Community Provisions
[C] General Rules for the Interpretation of the Combined Nomenclature (HS Legal Rules)
[D] Classification of Goods in the Combined Nomenclature Shall Be Governed by the Following Principles (GIR)
§4.14 INDIVIDUAL MEMBER STATES TO DESIGNATE AUTHORITIES AND PERSONS RESPONSIBLE FOR TARIFF CLASSIFICATION AND THE LEVEL OF TRAINING REQUIRED FOR THAT PURPOSE
§4.15 CLASSIFICATION CRITERIA
[A] Classification Based on the Physical Characteristics of Goods Physically Examined
[B] Classification Based on the Purported Description of Goods
[C] HS and CN Designed to Facilitate Classification
§4.16 CJEU'S JURISPRUDENCE ON THE GENERAL RULES FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE
[A] General Rule 1: Primary Rule of Classification
[B] Rule 1 Takes Precedence over General Interpretative Rules 2 to 5
§4.17 CLASSIFICATION IN ACCORDANCE WITH THE CRITERIA SET OUT IN THE CN
§4.18 LEGAL ANALYSIS OF THE CLASSIFICATION PROCEDURE
§4.19 CATEGORIES OF OBJECTIVE CLASSIFICATION CRITERIA
[A] Operation of the Use Criteria
[B] Sole or Principal Use
[C] Parts Used Solely or Principally with a Particular Category of Goods
[D] Classification by Reference to the Purpose of Goods
[E] Classification by Reference to Inherent Use
§4.20 CLASSIFICATION IS A TWO-STEP PROCESS
§4.21 CLASSIFICATION BY REFERENCE TO DESIGN, CONSTRUCTION AND INTENDED USE
§4.22 PREPARATIONS DETERMINING USE
[A] Suitable Only for Animal Use
[B] Intended for Industrial Use but Fit for Human Consumption
[C] Unsuitable for Immediate Consumption at Importation but May Subsequently Be Made Suitable
[D] Semi-finished or Intermediate Products Reflecting the Characteristics of the Finished Product
[E] Semi-finished Products Not Containing the Characteristics of the Finished Product
[F] Inherent Characteristics of Goods with More than One Function
[G] Machines Performing a Specific Function
[H] Definition of a Functional Unit
[I] Taste May Be an Object Inherent Characteristic
[J] Intended or Actual Use Not Necessarily an Objective Classification Criterion
[K] Actual Intended Use May Be Knowingly Ignored for Classification Purposes
[L] Manner and Purpose of Consumption Not an Objective Verifiable Criteria
[M] Intention to Produce a Particular Product Not Relevant for Classification Purposes
§4.23 APPEARANCE CRITERIA
[A] Combined Criteria of Material, External Appearance and Use
[B] Appearance Designating Use
§4.24 ORIGIN CLASSIFICATION CRITERIA
[A] Geographical Origin
[B] Genetic Origin
§4.25 MANNER OF MANUFACTURE IS DECISIVE IN CASES SPECIFICALLY PROVIDED FOR IN THE CN
[A] General Rule
[B] Manner of Manufacture Generally Not Cognisable for Classification Purposes
§4.26 OBJECTIVE CHARACTERISTICS MUST EXIST AT THE TIME THE GOODS ARE PRESENTED FOR CUSTOMS CLEARANCE (DUTY POINT)
§4.27 EXEMPTION CRITERIA MUST EXIST AT TIME OF CUSTOMS CLEARANCE
§4.28 SUBJECTIVE CRITERIA SUCH AS ARTISTIC VALUE NOT ACCEPTABLE FOR CLASSIFICATION PURPOSES
§4.29 TRADE USAGE NOT AN ACCEPTABLE CRITERION FOR CLASSIFICATION PURPOSES
§4.30 NAME UNDER WHICH GOODS MARKETED INDICIA FOR CLASSIFICATION
[A] CJEU Accepted That the Way the Products Were Marketed and Presented for Sale Confirmed Their Purported Classification
[B] Presentation, Marketing and Purport of Goods Are Not Classification Criteria
[C] Selling Price of Goods Not a Determining Factor for Classification Purposes
§4.31 NECESSARY TO TAKE PURPOSE OF EXEMPTION INTO ACCOUNT WHEN CLASSIFYING DUTY-FREE OR EXEMPT GOODS
§4.32 EXEMPT END-USE (ACTUAL USE) PROVISIONS ARE OPEN TO ABUSE AND COSTLY TO ADMINISTER
§4.33 CLASSIFICATION BY ANALOGY
[A] General Principle
[B] Classification by Analogy Permitted in the Light of an EU Classification Regulation
[C] Tariff Not to Be Generally Interpreted in the Light of Technological Developments
[D] Cases Where the CJEU Did Take Account of Technical and Medical Developments
§4.34 GENERAL INTERPRETATIVE RULE 2
[A] The Rule
[B] Rule 2(a): Classification of Incomplete/Unfinished and Unassembled/Disassembled Articles
[C] Unassembled or Dissembled Articles
[D] Rule 2(b)
§4.35 GENERAL INTERPRETATIVE RULE 3
[A] Rule 3(a): Specific Description
[B] Rule 3(b): Essential Character
[C] Mixtures
[1] Essential Character of a 'Mixed' Oats Determined by Weight
[D] Composite Goods Consisting of Different Materials
[1] Essential Character Determined by Value and Use in the Case of a Data Processing Machine
[2] Essential Character Determined by Use Notwithstanding Greater Value and Weight of Other Materials Involved
[3] Intended Use Ruled Out in the Case of Sports Shoes Made from Different Materials
[4] Intended Use Decisive in the Case of Riding Gloves Made from Different Materials
[5] External Appearance and Use of Jewellery Boxes Deemed to Be Decisive Criteria for Classification Purposes
[6] Essential Character Component Test: 'Pull the Plug' Test
[E] Complexity of Rule 3(b)
Essential Character Determinations
[F] Composite Goods Consisting of Different Components
[1] Appearance and Function Can Determine Essential Character
[2] Classification as Parts of Machines or Individual Goods in Their Own Right
[G] Concept of Sets
[1] The Concept of a Set as Opposed to a Functional Unit
[2] Information from European Union Institutions, Bodies, Offices and Agencies
European Commission
[a] Guidelines on the Classification in the Combined Nomenclature of Goods Put Up in Sets for Retail Sale
[b] Part A '. Are, Prima Facie, Classifiable in Different Headings .'
[c] Part B (I) '. Put Up Together to Meet a Particular Need or Carry Out a Specific Activity .'
[d] Part B (II) '. Failed Sets .'
[e] Part B (III) '. Sets Including a Minor/Negligible Article .'
[f] Part C '. Are Put Up in a Manner Suitable for Sale Directly to Users Without Repacking .'
[3] Rule 3(c)
[4] Sets Not Coming within the Ambit of Rule 3(b)
§4.36 GENERAL INTERPRETATIVE RULE 4
[A] Classification Criteria Used to Determine 'Like' Goods
[B] Rule 4 Does Not Apply Where Goods Are Classifiable in Accordance with Rules 1, 2 or 3
§4.37 GENERAL INTERPRETATIVE RULE 5
§4.38 GENERAL INTERPRETATIVE RULE 6
§4.39 ARTICLE 21: FAVOURABLE TARIFF TREATMENT OF GOODS BY VIRTUE OF THEIR NATURE OR END-USE
[A] Cross-References
[B] General Commentary
§4.40 CJEU JURISPRUDENCE
[A] General Interpretation
[B] Importer of End-Use Goods and Concept of Their Transfer to a 'Transferee'
CHAPTER 5 Origin of Goods
§5.01 NON-PREFERENTIAL ORIGIN
[A] Article 22: Non-preferential Origin
[1] Cross-References
[2] General Commentary
[3] Reliance on Objective Criteria for Origin Purposes
[B] Article 23: Goods Wholly Obtained in a Country
[1] Cross-References
[2] General Commentary
[3] CJEU Jurisprudence
[a] The Nationality of the Catching Vessel as Established by Country of Registration/Flag Flown Determines Origin of Fish
[b] Joint Fishing Operations
[c] Operations Involving Originating and Non-originating Fish
[d] Origin of Waste and Scrap
[C] Article 24: Goods Manufactured in More Than One Country- Last Substantial Operation Rule
[1] Cross-References
[2] General Commentary
[3] Revised Kyoto Convention Definition of Last Substantial Transformation
[4] WCO's Objective Assessment of the Last Substantial Transformation Rule
[5] EU Origin Criteria
[6] CJEU's Jurisprudence on the Determination of Origin Where Two or More Countries Are Involved in the Manufacture or Processing of Goods
[7] Last Substantial Processing or Working
[8] Fundamental Considerations Underpinning the Formulation of Origin Criteria
[9] Broad Criteria Used to Construct the HS (CN) System of Tariff Classification
[10] Economically Justified and Suitably Equipped Criteria
[11] Minor Processing and Packaging Not a Substantial Process
[12] Restatement of the CJEU's Jurisprudence on the Last Substantive Process Requirement in Terms of Article 24 of the Code
[13] Kyoto Convention Used to Establish Qualifying Criteria in Assembly Cases
[14] Introduction of Ancillary Added Value Criterion
[15] Intellectual Contribution Not a Qualifying Criterion
[16] Raw Material to Refined Product Transformation
[17] Omnibus CJEU Judgments Encompassing the Concept of Originating Products
[18] Validity of EU Commission Regulation on Origin
[19] CAP Export Refunded Goods Subjected to Substantial Processing in a Third Country and Subsequently Re-imported into the Community
[20] Legal Status of Administrative Origin Criteria: Soft Law
[a] List Rules
[b] Origin Committee Opinions
[D] Article 25: Consequences of Attempts to Circumvent Community Rules on Origin
[1] Cross-References
[2] General Commentary
[3] CJEU Jurisprudence
[4] Goods Subject to Customs Valuation Rules Notwithstanding Application of Article 25
[E] Article 26: Documentary and Additional Proofs of Origin
[1] Cross-References
[2] General Commentary
[3] CJEU Jurisprudence
[a] Authentication Stamp Not Matching Specimen
[b] Need to Maintain Up-to-date Details of 'Specimen' Authentication Stamps
[c] Movement Certificates (Certificates of Origin) for a Consignment Split on Arrival in the EU
[d] Exporting State and EU Commission Are also Empowered to Question the Origin of Goods
[e] OLAF (the European Anti-Fraud Office) May Conduct the Verification on Behalf of the Exporting State
[f] Exporting State's Verifications Binding on EU Importing Member States under Bilateral but Not under Unilateral Agreements
[g] Post-importation Duty Demand Where Verification Establishes That the Goods Are Non-originating
[h] Result of Verification Need Not State Reason for Invalidation in Order to Be Acted On
[i] Import Country Obliged to Take Cognisance of Judicial Review of Export Verification
[j] Onus of Proof on Importer Where Exporter Has Ceased Production
[k] Tariff Ceiling Eligibility Contingent on the Prior Production of the Requisite Certification of Origin
[l] Member States May Not Unilaterally Impose Additional Qualifying Conditions
[m] Extenuating Circumstances Allowing for the Acceptance of Alternative Evidence of Origin
[n] Preferential Agreement Deemed to Have Direct Effect
[o] Agreement Precludes Acceptance of Movement Certificates (Certificates of Origin) Issued by Non-competent Authorities
[p] Certificate of Origin Invalid if It Shows a Non-member State Destination - Invalidation May Be Rectified in Exceptional Circumstances
[q] Failure to Establish Origin Amounts to Origin Unknown - Equity Allows Import State to Take Account of Force Majeure
[r] Origin to Be Determined in Accordance with the Terms of the Specific Agreement
§5.02 PREFERENTIAL ORIGIN OF GOODS
[A] Article 27: Rules of Preferential Origin
[1] Cross-References
[2] General Commentary
CHAPTER 6 Value for Customs Purposes
§6.01 CHAPTER COMMENTARY
§6.02 ARTICLE 28: CUSTOMS VALUATION RULES
[A] Cross-References
[B] General Commentary
[1] The WTO and European Commission's Observations on the Two Systems
[a] WTO Chronology of Valuation Agreements
[i] Brussels Definition of Value (BDV)
[2] Tokyo Round Valuation Code
[3] The New Agreement
[4] Basic Principle: Transaction Value
[5] Community Perspective
[6] Fair, Uniform, and Neutral System of Customs Valuation
§6.03 ARTICLE 29: TRANSACTION VALUE - FUNDAMENTAL METHOD OF VALUATION
[A] Cross-References
[B] General Commentary
§6.04 CJEU DEFINITION OF A SALE
§6.05 SCHEME OF VALUATION PROVISIONS
§6.06 CJEU JURISPRUDENCE
[A] Buyer Need Not Be Resident in the EU
[B] Seller May Be Located in the EU
[C] Freedom of Contract Principle
[D] Treatment of Successive Sales for Export to the EU
[E] Treatment of Successive Sales under the Current Community Customs Code
[F] Use of Successive Sales Concept to Avoid Anti-dumping Duties
[G] Indicative Evidence of Goods Intended for Export to the EU
[H] Supporting Value Declaration
[I] Last Sale to Be the Operative One under the Pending Union Customs Code
[J] The EU Commission's Response to a Parliamentary Question Relating to Their Proposed Draft Implementing Regulation Limiting the Valuation of Successive Sales to the Last Sale
[K] Current Pre-Union Customs Code Position
[L] Payments for Export Quota Licences
[1] Third Party Quotas
[2] Own Quotas
[3] Lawfulness of Quota Licence Not a Material Consideration for Valuation Purposes
[M] Certificates of Authenticity Issued in Exporting Country
[N] Dutiable Cost of Quality Analysis Conducted by the Seller within the Community
[O] Summary of Cases Supporting the Assertion That Attendant Services within the EU Are Dutiable
§6.07 TRANSPORT COSTS
[A] Freedom of Contract Principle
[B] Door-to-Door Transport Costs
[C] Treatment of Intra-community Transport Costs
[D] Demurrage Charges Part of the Dutiable Transport Costs
[E] Cost of Warehousing Goods
[F] Buying Commission Treated as Dutiable Unless Distinguished or Shown Separately
[G] Unforeseen Losses and Damage to Goods Prior to Customs Clearance
[H] Latent Defects That Exist at the Time of Importation but Only Become Apparent through Post-importation Use
[I] Contracts Providing for Foreseeable Losses to Goods
[J] Contracts for Foreseeable Excess Weights
[K] Time of Passing of Risk for Losses and Damage to Goods Not a Material Valuation Consideration
[L] Weighing Costs to Establish the Quantity of Goods Imported
§6.08 ARTICLE 30: APPLICATION OF TRANSACTION VALUE OF IDENTICAL OR SIMILAR GOODS
DEDUCTIVE VALUE OR COMPUTED VALUE
[A] Cross-References
[B] CJEU Jurisprudence
[1] General Commentary
[2] Are Valuation Determinations Appealable?
§6.09 ARTICLE 31: RESIDUAL OR SUBSIDIARY VALUATION METHOD USING REASONABLE MEANS
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
§6.10 ARTICLE 32: ELEMENTS WHICH MUST BE ADDED TO THE PRICE PAID OR PAYABLE
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Exhaustive List of Additions
[2] Buying Commission
[a] CJEU Will Look to Purpose and Not Purport
[b] Buying Commission Treated as Dutiable unless Shown Separately
[c] Packing Costs
[d] Assists: Goods and Services Supplied by the Buyer
[e] Non-enumeration as an Assist Does Not Necessarily Mean That the Charge Is Not Part of the Total Price Paid or Payable
[f] Software Treated as an Assist
[g] Licence Fee Treated as an Assist
[h] Royalties and Licence Fees
[i] Intellectual Property Rights Not Used to Manufacture the Goods but Incorporated in the Goods at the Time of Importation
[j] Hybrid Case Where Machine Was Manufactured to Apply the Patent Process
[D] Transport Costs
[1] Demurrage Charges Part of the Dutiable Transport Costs
§6.11 ARTICLE 33: ELEMENTS WHICH MAY BE EXCLUDED FROM THE CUSTOMS VALUE
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Exclusion of Separately Invoiced Transport Costs
[2] Severable Software
[3] Deferred Payment Interest
[4] What Does 'Distinguished' Mean in Practice?
[5] Buying Commissions
[a] What Was the Payment Made For?
[b] What Was the De Jure Nature of the Agent's Role in the Sale?
[c] Repayment of Duty on Buying Commission Inadvertently Included in the Dutiable Value
[d] Exclusion of Import Duties from the Duty Paid Value
§6.12 ARTICLE 34: SPECIFIC VALUATION RULES FOR CARRIER MEDIA
[A] Cross-References
[B] Original Implementing Provisions
[C] General Commentary
[D] CJEU Jurisprudence
[1] Customs Valuation Regulation Purposely Amended to Deal with the Valuation of Software Imported on Carrier Media
§6.13 ARTICLE 35: CURRENCY CONVERSION
[A] Cross-References
§6.14 ARTICLE 36: SPECIFIC VALUATION RULES RELATING TO PARTICULAR PROCEDURES AND TO PERISHABLE GOODS
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
CHAPTER 7 Entry of Goods into the Customs Territory of the Community
§7.01 GENERAL COMMENTARY
[A] Previous Provisions
§7.02 ARTICLE 36A: ENTRY SUMMARY DECLARATION
[A] Cross-References
§7.03 ARTICLE 36B: OBLIGATION TO LODGE A SUMMARY DECLARATION AND POWERS OF SUBSEQUENT AMENDMENT
[A] Cross-References
§7.04 ARTICLE 36C: WAIVER OF OBLIGATION TO LODGE A SUMMARY DECLARATION WHERE THE GOODS ARE COVERED BY A CUSTOMS DECLARATION
[A] Cross-References
[B] General Commentary
[1] Advance Cargo Information: Background and Context
[2] Main Features of the Advance Cargo Information System
§7.05 ARTICLE 37: GOODS SUBJECT TO CUSTOMS SUPERVISION FROM THE TIME OF THEIR ENTRY INTO THE CUSTOMS TERRITORY OF THE COMMUNITY
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Customs Supervision Follows the Goods Inland and on Re-exportation
§7.06 ARTICLE 38: GOODS TO BE CONVEYED DIRECTLY BY THE CARRIER TO THE APPOINTED CUSTOMS OFFICE
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Onus on Driver and Co-driver to Produce Hidden Goods
[2] Point of Importation as Opposed to Point of Entry into the Customs Territory of the EU
[3] Combined Customs Control of Importation: Canalisation, Presentation, Declaration - Temporary Storage
§7.07 ARTICLE 39: OBLIGATION TO NOTIFY THE CUSTOMS AUTHORITIES OF UNFORESEEN ACCIDENTS ETC. TO THE GOODS PRIOR TO PRESENTATION
[A] Cross-References
[B] General Commentary
[1] Twin Requirements to Satisfy a Force Majeure Claim
[2] Onus of Proof
CHAPTER 8 Presentation of Goods to Customs
§8.01 ARTICLE 40: OBLIGATION TO PRESENT GOODS TO THE CUSTOMS AUTHORITIES
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Absolute Obligation to Present All Goods Being Conveyed: Even Goods Unknown to the Driver
§8.02 ARTICLE 41: DEROGATIONS FROM THE REQUIREMENT TO PRESENT GOODS TO THE CUSTOMS AUTHORITIES
[A] Cross-References
[B] General Commentary
§8.03 ARTICLE 42: DECLARANT MAY EXAMINE AND SAMPLE GOODS PRIOR TO THEIR ENTRY DECLARATION
[A] Cross-References
[B] General Commentary
CHAPTER 9 Unloading Goods Presented to Customs
§9.01 ARTICLE 46: AUTHORISED UNLOADING AND TRANSHIPMENT OF GOODS AT APPROVED PLACES AND DESIGNATED AREAS
[A] Cross-References
[B] General Commentary
§9.02 ARTICLE 47: STORAGE OF GOODS NOT TO BE ALTERED WITHOUT PRIOR PERMISSION
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
CHAPTER 10 Obligation to Assign Goods Presented to Customs for a Customs-Approved Treatment or Use
§10.01 ARTICLE 48: OBLIGATION TO ASSIGN IMPORTED GOODS AN AUTHORISED CUSTOMS-APPROVED TREATMENT OR USE
[A] Cross-References
[B] General Commentary
§10.02 ARTICLE 49: TIME LIMIT FOR ASSIGNING IMPORTED GOODS AN AUTHORISED CUSTOMS-APPROVED TREATMENT OR USE
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
CHAPTER 11 Temporary Storage of Goods
§11.01 ARTICLE 50: TEMPORARY STORAGE OF GOODS PENDING ASSIGNMENT TO A CUSTOMS-APPROVED TREATMENT OR USE
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
§11.02 ARTICLE 51: PRIOR APPROVAL OF FACILITIES FOR TEMPORARY STORAGE OF IMPORTED GOODS
[A] Cross-References
[B] General Commentary
§11.03 ARTICLE 52: OPERATIONS DURING TEMPORARY STORAGE CONFINED TO PRESERVATION MEASURES ONLY
[A] Cross-References
[B] General Commentary
[1] Revised Kyoto Convention Provisions
§11.04 ARTICLE 53: CUSTOMS AUTHORITIES OBLIGED TO REGULARISE 'OVERTIME' GOODS IN TEMPORARY STORAGE
[A] Cross-References
[B] CJEU Jurisprudence
CHAPTER 12 Provisions Applicable to non-Community Goods Which Have Moved under a Transit Procedure
§12.01 ARTICLE 54: PARTICULAR IMPORT PROVISIONS NOT APPLICABLE TO GOODS UNDER A TRANSIT PROCEDURE
[A] Cross-Reference
§12.02 ARTICLE 55: SUSPENDED IMPORT PROVISIONS APPLY WHEN TRANSIT GOODS REACH THEIR OFFICE OF DESTINATION
[A] Cross-Reference
CHAPTER 13 Other Provisions
§13.01 ARTICLE 56: CUSTOMS AUTHORITIES MAY ORDER DESTRUCTION OF GOODS
[A] Cross-References
[B] General Commentary
§13.02 ARTICLE 57: CUSTOMS AUTHORITIES MAY TAKE ANY MEASURES THEY DEEM NECESSARY TO DEAL WITH UNCUSTOMED GOODS
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
PART I Customs-Approved Treatment or Use
CHAPTER 14 General
§14.01 ARTICLE 58: GOODS MAY BE ASSIGNED A CUSTOMS-APPROVED TREATMENT OR USE IRRESPECTIVE OF NATURE OR ORIGIN
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
CHAPTER 15 Customs Procedure
§15.01 PLACING OF GOODS UNDER A CUSTOMS PROCEDURE
[A] General Commentary
§15.02 ARTICLE 59: PRIOR DECLARATION FOR A CUSTOMS PROCEDURE
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Customs Supervision Follows the Goods Inland and on Re-exportation
§15.03 ARTICLE 60: COMPETENCE OF CUSTOMS OFFICES TO BE DETERMINED BY MEMBER STATES
[A] General Commentary
§15.04 ARTICLE 61: FORMS OF CUSTOMS DECLARATIONS
[A] Cross-References
[B] General Commentary
§15.05 ARTICLE 62: FORMS OF CUSTOMS DECLARATIONS AND SUPPORTING DOCUMENTS
[A] Cross-References
[B] General Commentary
§15.06 ARTICLE 63: PRESCRIBED DECLARATIONS TO BE ACCEPTED WHEN GOODS IN QUESTION ARE PRESENTED
[A] Cross-References
[B] General Commentary
[1] Date of Acceptance of Declaration Determines Provisions in Force
[2] Anti-avoidance Measure
[3] Prior Lodgement, Acceptance and Checking of Declarations and Pre-clearance Facilities
[C] CJEU Jurisprudence
§15.07 ARTICLE 64: CUSTOMS DECLARATION MAY BE MADE BY A PERSON IN A POSITION TO PRESENT THE GOODS AND SUPPORTING DOCUMENTATION
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
§15.08 ARTICLE 65: CIRCUMSTANCES IN WHICH A DECLARANT MAY SUBSEQUENTLY BE AUTHORISED TO AMEND A DECLARATION
[A] Cross-References
[B] General Commentary
§15.09 ARTICLE 66: CIRCUMSTANCES IN WHICH A DECLARANT MAY REQUEST TO HAVE A DECLARATION INVALIDATED
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
§15.10 ARTICLE 67: DATE OF ACCEPTANCE OF DECLARATION THE DETERMINING DATE FOR ALL APPLICABLE MEASURES
[A] Cross-References
[B] CJEU Jurisprudence
[1] Date of Acceptance of Declarations Determines Applicable Provisions but Cannot Be Taken as the Date of the Release of the Goods by Customs
§15.11 ARTICLE 68: VERIFICATION OF DECLARATIONS BY EXAMINATION OF ACCOMPANYING DOCUMENTS AND PHYSICAL EXAMINATION OF GOODS
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Customs Authorities Not Responsible for Detecting Declaration Errors
[2] Obligation on Customs to Conduct Examinations Where Examinations Are Clearly Called For
§15.12 ARTICLE 69: DECLARANT RESPONSIBLE FOR THE TRANSPORTATION AND PRODUCTION OF GOODS FOR CUSTOMS EXAMINATION AND SAMPLING
[A] Cross-References
[B] General Commentary
§15.13 ARTICLE 70: RESULTS OF PARTIAL EXAMINATIONS DEEMED TO BE REPRESENTATIVE OF THE FULL CONSIGNMENT
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Results of Partial Examination Binding
[2] Evidential Value of Customs Officer's Examination Record
[3] Results of Partial Examination Confined to the Goods Covered by the One Single Entry Declaration
§15.14 ARTICLE 71: APPLICABLE PROVISIONS APPLIED ON THE BASIS OF THE PARTICULARS IN THE ENTRY DECLARATION OR ON THE RESULTS OF THE CUSTOMS AUTHORITY'S VERIFICATIONS
[A] Cross-References
[B] General Commentary
§15.15 ARTICLE 72: IDENTIFICATION MEASURES TO BE TAKEN WHERE REQUIRED FOR COMPLIANCE WITH DECLARATION PROCEDURE
[A] Cross-References
[B] General Commentary
§15.16 ARTICLE 73: COMPLYING GOODS TO BE RELEASED FOLLOWING VERIFICATION OF THE DECLARATION
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
§15.17 ARTICLE 74: CUSTOMS DEBT ARISING TO BE PAID OR SECURED PRIOR TO RELEASE OF THE GOODS
[A] General Commentary
§15.18 ARTICLE 75: CUSTOMS AUTHORITIES MAY TAKE ANY NECESSARY MEASURES TO REMEDY FAILURES ON THE PART OF THE DECLARANT OR WHERE GOODS ARE SUBJECT TO PROHIBITIONS OR RESTRICTIONS
[A] Cross-References
[B] General Commentary
§15.19 ARTICLE 76: RELAXATION AND POSTPONEMENT OF REQUIREMENT FOR FULL DECLARATION, AND IN SPECIFIED CIRCUMSTANCES, PRESENTATION OF GOODS
[A] Cross-References
[B] General Commentary
§15.20 ARTICLE 77: PROVISIONS GOVERNING DATA-PROCESSING AND ORAL DECLARATIONS
[A] Cross-References
[B] General Commentary
§15.21 ARTICLE 78: CIRCUMSTANCES IN WHICH THE CUSTOMS AUTHORITIES MAY AMEND A DECLARATION AFTER THE RELEASE OF THE GOODS
[A] Cross-References
[B] CJEU Jurisprudence
[1] Customs Review in Train
[2] Customs Reviews to Take Place Where Goods Are Still Available to Them or Where Errors of Law or Fact Relating to the Declaration Can Be Verified by Documentary Evidence
[3] Customs Discretion to Be Exercised in a Reasonable Manner
[4] Ex Post Facto Evidence in Support of a Tariff Classification Amendment
§15.22 ARTICLE 79: NON-COMMUNITY GOODS ACQUIRE COMMUNITY STATUS ON RELEASE FOR FREE CIRCULATION
[A] Cross-References
[B] General Commentary
[1] Non-Community Goods Released for Free Circulation Become 'Community' Goods
[2] Free Circulation Goods May Move Unencumbered Throughout All Member States
[3] Free Circulation Principle Applies to Goods Imported under a National Community Quota System
[4] Time of Importation of 'Trade Mark' Goods
[5] Treaty Provisions Governing Goods in Free Circulation
§15.23 ARTICLE 80: REDUCTION OF RATE OF DUTY BETWEEN DATE OF ACCEPTANCE OF THE DECLARATION AND THE RELEASE OF THE GOODS
[A] Cross-References
[B] General Commentary
§15.24 ARTICLE 81: MIXED CONSIGNMENTS MAY BE DECLARED AT THE HIGHEST RATE OF DUTY
[A] Cross-References
B] General Commentary
§15.25 ARTICLE 82: CONTINUING CUSTOMS SUPERVISION OVER END-USE GOODS
[A] Cross-References
[B] General Commentary
§15.26 ARTICLE 83: COMMUNITY STATUS LOST FOLLOWING THE INVALIDATION OF THE DECLARATION OR ON THE REPAYMENT/REMISSION OF THE DUTIES INVOLVED
[A] Cross-References
[B] General Commentary
CHAPTER 16 Suspensive Arrangements and Customs Procedures with Economic Impact
§16.01 CHAPTER COMMENTARY
§16.02 ARTICLE 84: BASIC DEFINITIONS
[A] Cross-References
[B] General Commentary
§16.03 ARTICLE 85: AUTHORISATION REQUIRED FOR A CUSTOMS PROCEDURE WITH AN ECONOMIC IMPACT
[A] Cross-References
[B] General Commentary
§16.04 ARTICLE 86: GRANT OF AUTHORISATION CONDITIONAL ON APPLICANT GUARANTEEING PROPER CONDUCT OF OPERATIONS AND CUSTOMS CONTROL COSTS NOT BEING DISPROPORTIONATE
[A] Cross-References
[B] General Commentary
§16.05 ARTICLE 87: OPERATING CONDITIONS FOR THE PROCEDURE TO BE SET OUT IN THE AUTHORISATION
[A] Cross-References
[B] General Commentary
§16.06 ARTICLE 87A: PRODUCTS OBTAINED UNDER A SUSPENSIVE ARRANGEMENT DEEMED TO BE UNDER THE SAME ARRANGEMENT
[A] General Commentary
§16.07 ARTICLE 88: SUSPENSIVE ARRANGEMENT MAY BE CONDITIONAL ON SECURITY
[A] Cross-References
[B] General Commentary
§16.08 ARTICLE 89: DISCHARGE OF SUSPENSIVE ARRANGEMENT AND OBLIGATION ON THE CUSTOMS AUTHORITIES TO REGULARISE FAILURES TO DO SO
[A] Cross-References
[B] General Commentary
§16.09 ARTICLE 90: AUTHORISATION MAY BE TRANSFERRED TO APPROVED QUALIFYING PERSON
[A] Cross-References
[B] General Commentary
CHAPTER 17 External Transit
§17.01 GENERAL COMMENTARY
§17.02 ARTICLE 91: SCOPE OF EXTERNAL TRANSIT PROCEDURE AND EQUIVALENT INTERNATIONAL CONVENTIONS
[A] Cross-References
[B] General Commentary
[1] Centuries- Old Tried and Tested Control Principles Underpin the Transit System
[2] Types of Transit
[3] Community External Transit
[4] Concept of Transit
[5] Common Transit
[6] Qualifying Conditions Precedent Must Be Satisfied before Goods Can Be Released into the External Transit Procedure
[7] Goods Wrongly Described on the Summary Declaration and External Transit Documentation
[8] Code's Derogations in Favour of National Prohibitions, Restrictions and Commercial Policy Measures
[9] Public Security Prohibitions and Restrictions
[10] Intellectual Property Rights Prohibitions and Restrictions
[11] Inchoate Infringements of Intellectual Property Rights
§17.03 ARTICLE 92: DISCHARGE OF TRANSIT PROCEDURE AT OFFICE OF DESTINATION
[A] Cross-References
[B] General Commentary
[C] Temporary Removal of Accompanying Transit Document Tantamount to Removal of Goods from Customs Supervision
[D] Use of TIR Transit System Does Not Alter the Duty Point
[E] Strict but Not Absolute Liability as to Where Irregularity Occurred: Rebuttable Presumptions
[F] Member State Where Liability Arises in the Case of Successive Irregularities in Various Member States
[G] Duty Recovery Period Extended on Foot of a Judicial Finding That the Liability Occurred in a Member State Other Than the One Where It Was Deemed to Occur
[H] Different Time Limits for Notifying the Holder of Non-discharge and Designating the Member State in Which Liability Occurred
[I] Customs Authorities Not Obliged to Inform Principal of Frauds in Progress
[J] Agent Acting as Principal Is Liable for the Customs Debt Notwithstanding His Non-involvement in the Transit Fraud
[K] Obligation to Inform Principal of Non-completion of Transit Operation
§17.04 ARTICLE 93: CONDITIONS ALLOWING EXTERNAL TRANSIT PROCEDURE TO OPERATE OVER THIRD COUNTRY TERRITORIES
§17.05 ARTICLE 94: DUTY GUARANTEES
[A] Cross-References
[B] General Commentary
[1] Legal Distinction between Principal and Guarantor
[2] Customs Authorities Not Obliged to Inform Principal or Guarantor of Frauds in Progress
[3] Provisions Governing the Notification of the Guarantor of the Debt to Be Strictly Construed
[4] Legal Certainty Relating to the Notification of the Non-discharge of a Guarantee
§17.06 ARTICLE 95: CASES WHERE GUARANTEES MAY NOT BE REQUIRED
[A] Cross-References
[B] General Commentary
§17.07 ARTICLE 96: OBLIGATIONS OF PRINCIPAL AND CARRIER
[A] Cross-References
[B] General Commentary
[1] Legal Distinction between Principal and Guarantor
[2] Principal Not Liable for Non-discharge of Transit Documents Created in Error
[3] Obligation to Inform Principal of Non-completion of Transit Operation
[4] Customs Authorities Not Obliged to Inform Principal of Frauds in Progress
[5] Obligation on Drivers to Declare Unknown Hidden Goods
[6] Holder's Liability Determined by Which Procedure Was in Place When Goods Went Missing
[7] Carrier's or Recipient's Responsibilities Relating to Goods in Transit
§17.08 ARTICLE 97: OPERATIONAL RULES, EXEMPTIONS, BILATERAL AND MULTILATERAL AGREEMENTS AND SIMPLIFIED PROCEDURES
[A] Cross-References
[B] General Commentary
CHAPTER 18 Customs Warehouses
§18.01 GENERAL COMMENTARY
§18.02 ARTICLE 98: CUSTOMS WAREHOUSING FACILITIES AND TYPE OF GOODS ELIGIBLE FOR THE PROCEDURE
[A] Cross-References
[B] Kyoto Convention
[C] Preamble to Transposed Regulation on Customs Warehouses: Council Regulation (EEC) No. 2503/88 of 25 July 1988 on Customs Warehouses [1988] OJ L 225/1
[D] General Commentary
[1] Study on the Development and Scope of the Warehousing System
[2] Warehousing Is a Concept That May Be Adapted to Evolving Trade Needs
[E] CJEU Jurisprudence
[1] Primary Purpose of Warehousing
§18.03 ARTICLE 99: DEFINITIONS - PUBLIC AND PRIVATE WAREHOUSES, WAREHOUSEKEEPER AND DEPOSITOR
[A] Cross-References
[B] General Commentary
[C] Operation of Prohibitions and Restrictions on Goods Entered for Warehousing
§18.04 ARTICLE 100: WAREHOUSE AUTHORISATION
[A] Cross-References
[B] General Commentary
§18.05 ARTICLE 101: WAREHOUSEKEEPER'S RESPONSIBILITIES
[A] Cross-References
[B] General Commentary
[1] Definition of Warehousekeeper
[2] Concept of Removal from Customs Supervision
[3] Theft of Goods from Warehouse
§18.06 ARTICLE 102: WAREHOUSEKEEPER'S RESPONSIBILITIES MAY DEVOLVE ON A DEPOSITOR IN A PUBLIC WAREHOUSE
[A] Cross-References
[B] General Commentary
§18.07 ARTICLE 103: RIGHTS AND OBLIGATIONS OF A WAREHOUSEKEEPER TRANSFERRED TO ANOTHER PERSON
[A] General Commentary
§18.08 ARTICLE 104: GUARANTEE REQUIREMENT
[A] Cross-References
[B] General Commentary
§18.09 ARTICLE 105: REQUIREMENT TO KEEP STOCK RECORDS IN AN APPROVED FORMAT
[A] Cross-References
[B] General Commentary
[1] Customs Control Measures
[C] CJEU's Jurisprudence in Relation to Warehouse Stock Records
[1] Fundamental Failure to Record Removals in the Stock Records
[2] CAP Context
§18.10 ARTICLE 106: PROVISION FOR THE CO-STORAGE OF COMMUNITY AND NON-COMMUNITY GOODS IN WAREHOUSE AND PROCESSING OPERATIONS IN WAREHOUSE
[A] Cross-References
[B] General Commentary
§18.11 ARTICLE 107: STOCK RECORDS TO IMMEDIATELY RECORD DETAILS OF GOODS ENTERING THE WAREHOUSE
[A] Cross-References
[B] General Commentary
§18.12 ARTICLE 108: DURATION OF STORAGE IN A CUSTOMS WAREHOUSE
[A] General Commentary
§18.13 ARTICLE 109: PRIOR APPROVAL FOR HANDLING OPERATIONS DESIGNED TO PRESERVE THE GOODS OR PREPARE THEM FOR SALE
[A] Cross-References
[B] General Commentary
[1] Revised Kyoto Convention Provisions
[C] CJEU Jurisprudence
§18.14 ARTICLE 110: TEMPORARY REMOVAL OF GOODS FROM WAREHOUSE
[A] Cross-References
[B] General Commentary
§18.15 ARTICLE 111: INTRA-WAREHOUSE TRANSFERS
[A] Cross-References
[B] General Commentary
§18.16 ARTICLE 112: TAXATION ELEMENTS APPLICABLE TO WAREHOUSED GOODS
[A] Cross-References
[B] General Commentary
[1] Cost of Warehousing Goods: Article 112(1)
[2] CJEU's General Jurisprudence on Costs Shown Separately and Severable
[3] Exclusion of Separately Invoiced Transport Costs
[4] Severable Software
[5] Deferred Payment Interest
[6] What Does 'Distinguished' Mean in Practice?
[7] Article 112(2)
[8] Article 112(3)
§18.17 ARTICLE 113: WAREHOUSING OF CAP EXPORT GOODS
[A] Cross-References
[B] General Commentary
CHAPTER 19 Inward Processing
§19.01 GENERAL COMMENTARY
§19.02 ARTICLE 114: SCOPE AND DEFINITIONS GOVERNING INWARD PROCESSING PROCEDURE
[A] Cross-References
[B] General Commentary
[1] How Inward Processing Evolved from the Warehousing System
[2] Revised Kyoto Convention
[3] Scope of Community's Inward Processing Procedure
[4] Community Considerations in Relation to Inward Processing
[5] CJEU's Recognition of the Sine Qua Non of Inward Processing
[6] Inward Processing Procedure Not a Vehicle for Avoidance or Evasion of Customs Duties and Charges Having Equivalent Effect
[7] Customs Authorities Obliged to Provide Duty Liability Details Concerning Inward Processing Operations Notwithstanding Professional Secrecy Rule under Article 15 of the Code
§19.03 ARTICLE 115: AUTHORISATION TO USE EQUIVALENT GOODS
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Validity of Implementing Equivalence Criteria
[2] Change of CCT (CN) Tariff Subheading Equivalence Rule Free from Doubt
[3] Prior Exportation of Equivalent Goods
§19.04 ARTICLE 116: PERSONS WHO MAY BE AUTHORISED TO CARRY OUT PROCESSING OPERATIONS
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
§19.05 ARTICLE 117: AUTHORISATION CRITERIA
ESTABLISHMENT IN THE COMMUNITY - IDENTIFICATION OF INGREDIENTS - ECONOMIC CONSIDERATIONS
[A] Cross-References
[B] General Commentary
[1] Revised Kyoto Convention
[2] Economic Conditions
[3] Grant of an Authorisation
§19.06 ARTICLE 118: TIME LIMITS FOR DISCHARGING THE PROCEDURE
[A] Cross-References
[B] General Commentary
[1] Bill of Discharge
[C] CJEU Jurisprudence
[1] Bill of Discharge Central to Customs Control over the Inward Processing Duty-Suspension System
[2] Rationale for Shorter Time Limits in the Case of Processing CAP Goods
[3] Customs Authorities May Not Act Ultra Vires the Law
[4] Treatment of Excisable Goods under Inward Processing System
§19.07 ARTICLE 119: DETERMINATION OF THE RATE OF YIELD
[A] Cross-References
[B] General Commentary
[1] Revised Kyoto Convention
[C] CJEU Jurisprudence
§19.08 ARTICLE 120: AUTHORISED DIVERSIONS TO THE COMMUNITY MARKET
[A] Cross-References
[B] General Commentary
[1] Previous Provisions
[2] CJEU Jurisprudence in the Light of the Previous Provisions
[3] Wording Originally Proposed for Article 120
§19.09 ARTICLE 121: APPLICABLE TAXATION ELEMENTS
[A] Cross-References
[B] General Commentary
[1] Sed Quaere
[C] CJEU Jurisprudence
§19.10 ARTICLE 122: SPECIAL TAXATION RULES FOR SPECIFIED CATEGORIES OF COMPENSATING PRODUCTS
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] CAP Goods
§19.11 ARTICLE 123: FURTHER PROCESSING OUTSIDE THE COMMUNITY AND APPLICABLE TAXATION ELEMENTS ON RE-IMPORTATION
[A] Cross-References
[B] General Commentary
§19.12 ARTICLE 124: SCOPE OF DRAWBACK SYSTEM
[A] Cross-References
[B] General Commentary
§19.13 ARTICLE 125: DECLARATION TO INDICATE USE OF DRAWBACK SYSTEM
[A] Cross-References
§19.14 ARTICLE 126: NON-APPLICATION OF PARTICULAR PROVISIONS
[A] Cross-References
§19.15 ARTICLE 127: TEMPORARY EXPORTATION FOR FURTHER PROCESSING NOT DEEMED TO BE AN EXPORT FOR REPAYMENT OF DUTIES PURPOSES
[A] General Commentary
§19.16 ARTICLE 128: REPAYMENT OR REMISSION OF IMPORT DUTIES ON DISCHARGE OF THE PROCEDURE
[A] Cross-References
§19.17 ARTICLE 129: COMPENSATING PRODUCTS EXEMPTED FROM EXPORT DUTIES IN THE SAME MANNER AS IDENTICAL COMMUNITY GOODS
[A] Cross-References
CHAPTER 20 Processing under Customs Control
§20.01 GENERAL COMMENTARY
§20.02 ARTICLE 130: SCOPE OF PROCESSING UNDER CUSTOMS CONTROL PROCEDURE
[A] Cross-References
[B] General Commentary
[1] The Harmonisation of Community Processing under Customs Control (PCC) Regimes
[2] Examples of PCC in Action
[3] Community Added Value Included to Offset Unfair Advantage of Working with Duty-Free Raw Materials
[C] CJEU Jurisprudence
§20.03 ARTICLE 131: CASES AND CONDITIONS TO BE DETERMINED IN ACCORDANCE WITH THE COMMITTEE PROCEDURE
[A] Cross-References
§20.04 ARTICLE 132: QUALIFYING PERSONS
[A] Cross-References
§20.05 ARTICLE 133: QUALIFYING CRITERIA
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence regarding Economic Conditions Considerations
[1] Grant of an Authorisation
§20.06 ARTICLE 134: APPLICATION OF PARTICULAR PROVISIONS
[A] Cross-References
§20.07 ARTICLE 135: TAXATION ELEMENTS APPLICABLE TO GOODS IN THE UNALTERED STATE OR AT AN INTERMEDIATE STAGE OF PROCESSING
[A] Cross-References
[B] General Commentary
§20.08 ARTICLE 136: APPLICATION OF PREFERENTIAL TARIFF TREATMENT
[A] Cross-References
[B] General Commentary
CHAPTER 21 Temporary Importation
§21.01 GENERAL COMMENTARY
§21.02 ARTICLE 137: SCOPE OF TEMPORARY IMPORTATION PROCEDURE
[A] Cross-References
[B] Revised Kyoto Convention
[C] Convention Relating to Temporary Admission (Istanbul Convention)
[D] CJEU Jurisprudence
[1] Non-Community Temporary Importation of Means of Transport
[2] Criminal Penalties for Breaches of Temporary Importation Provisions
[3] Temporary Importation Offences of Strict Liability
[4] Need to Avoid Double Taxation on Temporary Importations between Member States
[5] Place of Residence of User Not Necessarily a Determining Factor Where Substantive Other Conditions Are Met
[6] Private Use of a Temporarily Imported Vehicle by Person Established in the Community Has to Be Covered by His Contract of Employment with non-Community Employer
[7] Degree of Mutual Co-operation between Member States in Determining Normal Residence in Temporary Importation Cases
[8] Failure to Implement Internal Market Temporary Importation Provisions
[9] Temporary Importation Directive Deemed to Have Direct Effect and to Cover More Than One Vehicle
§21.03 ARTICLE 138: QUALIFYING PERSONS
[A] Cross-References
[B] General Commentary
[1] Need for Cognisance and Control
§21.04 ARTICLE 139: IDENTIFICATION CONTROL CRITERION
[A] Cross-References
[B] Revised Kyoto Convention Identification Provisions
[C] Temporary Importation Frauds and Irregularities
§21.05 ARTICLE 140: TIME LIMITS FOR DISCHARGE OF THE PROCEDURE
[A] Cross-References
[B] General Commentary
§21.06 ARTICLE 141: CASES INVOLVING TOTAL RELIEF FROM IMPORT DUTIES
[A] Cross-References
[B] General Commentary
§21.07 ARTICLE 142: CASES OF PARTIAL RELIEF FROM IMPORT DUTIES
[A] Cross-References
§21.08 ARTICLE 143: DETERMINATION OF THE AMOUNT OF IMPORT DUTIES PAYABLE UNDER PARTIAL RELIEF PROVISIONS
[A] Cross-References
[B] General Commentary
§21.09 ARTICLE 144: APPLICABLE TAXATION ELEMENTS
[A] Cross-References
[B] General Commentary
CHAPTER 22 Outward Processing
§22.01 GENERAL COMMENTARY
§22.02 ARTICLE 145: SCOPE OF OUTWARD PROCESSING PROCEDURE AND GOVERNING DEFINITIONS
[A] Cross-References
[B] General Commentary
[1] The Revised Kyoto Convention
[2] Community Considerations Underpinning Outward Processing Regime
[C] CJEU Jurisprudence
§22.03 ARTICLE 146: CATEGORIES OF COMMUNITY GOODS EXCLUDED FROM OUTWARD PROCESSING
[A] CJEU Jurisprudence
§22.04 ARTICLE 147: QUALIFYING PERSONS
[A] Cross-References
[B] General Commentary
§22.05 ARTICLE 148: QUALIFYING CRITERIA
[A] Cross-References
[B] General Commentary
§22.06 ARTICLE 149: TIME LIMITS FOR RE-IMPORTATION AND DETERMINATION OF RATE OF YIELD
[A] Cross-References
[B] General Commentary
§22.07 ARTICLE 150: QUALIFYING CONDITIONS FOR TOTAL OR PARTIAL RELIEF FROM IMPORT DUTIES
[A] Cross-References
[B] General Commentary
[1] CJEU Jurisprudence
§22.08 ARTICLE 151: DETERMINATION OF THE AMOUNT OF TOTAL OR PARTIAL RELIEF FROM IMPORT DUTIES
[A] Cross-References
[B] General Commentary
[1] Added Value Method
[2] Duty Differential Method
[3] Outward Processing Goods Qualifying for End-Use Tariff Treatment
[4] Implementing Regulation Provisions
[C] CJEU Jurisprudence
§22.09 ARTICLE 152: GOODS REPAIRED FREE OF CHARGE
[A] Cross-References
[B] General Commentary
§22.10 ARTICLE 153: REPAIRS INCURRING A CHARGE
[A] Cross-References
[B] General Commentary
§22.11 ARTICLE 154: SCOPE OF STANDARD EXCHANGE SYSTEM
[A] Cross-References
[B] General Commentary
[1] Revised Kyoto Convention
[2] Standard Exchange Scheme
§22.12 ARTICLE 155: CRITERIA FOR REPLACEMENT PRODUCTS
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence in Relation to Equivalent Goods under the Inward Processing Procedure
§22.13 ARTICLE 156: CONDITIONALITY OF AUTHORISATION FOR USE OF SYSTEM
QUALIFYING CRITERIA CAPABLE OF VERIFICATION
[A] Cross-References
§22.14 ARTICLE 157: CONDITIONS GOVERNING PRIOR IMPORTATION
[A] Cross-References
§22.15 ARTICLE 158: APPLICABLE TAXATION ELEMENTS
[A] Cross-References
[B] General Commentary
§22.16 ARTICLE 159: CERTAIN PROVISIONS NOT APPLICABLE IN THE CASE OF STANDARD EXCHANGE SYSTEM
[A] Cross-References
§22.17 ARTICLE 160: PROVISIONS APPLICABLE IN THE CASE OF NON-TARIFF COMMERCIAL MEASURES
[A] Cross-References
CHAPTER 23 Export
§23.01 COMMENTARY ON CHAPTER
§23.02 ARTICLE 161: EXPORT PROCEDURE
[A] Cross-References
[B] General Commentary
[1] Origin of Article 161(5)
[2] Historical Reason for Defining Importer/Exporter in Terms of Ownership of the Goods
[3] Stated Reason for Re-establishing the Concept of Exporter
[4] Exporter May Be Defined Differently in Relation to Particular Categories of Exports
[a] Dual-Use Goods
[b] CAP Export Refund Regime
[5] Prior Presentation of Export Goods to Customs
[6] Purpose and Scope of the Export Procedure
[7] Exports and Imports Seen as Two Sides of the One Coin
[8] Temporary Export
[9] Specific Responsibilities of Customs in Relation to CAP Exports
[10] Central Role of CAP Controls
[C] CJEU Jurisprudence Relating to Exports Generally and CAP in Particular
[1] Exporter in a CAP Context
[2] Need for the Customs Authorities to Know Who the Legal Exporter Is
[3] Acceptance of an Export Declaration Transmitted by a Facsimile Machine
[4] Self-Assessment and Export Declarations
[5] Export Declaration to Show Date of Acceptance of Declaration
[6] Member States May Not Unilaterally Adopt Additional Qualifying Rules to Those Laid Down at Community Level
[7] Post-exportation Amendment of an Export Declaration
[8] False Declaration regarding Origin of CAP Export
[9] Sanctions Relating to Incorrect Export Declarations
[10] Need for Consonant National Penalty Provisions That Are Effective, Proportionate and Dissuasive
[11] Potential Abuse of CAP Export Refunds System
[12] Rectification of Incorrect CAP Export Refund Declarations
[13] Export Refund Declaration Necessarily Asserts That CAP Goods Are of 'Sound and Fair Marketable Quality'
[14] Results of Partial Examinations by Customs Are Binding on Exporters
[15] Cases Where Minimum Number of Samples Is Prescribed by Community Law
[16] Provision of Evidence in Relation to Non-Annex 11 Goods (Processed Products)
[17] Considerations Requiring Declared CAP Goods to Leave the Customs Territory in the Unaltered State
[18] Criminal Act of Third Party's Agent Does Not Constitute Force Majeure
[19] Fraudulent Re-importation of CAP Export Refund Goods
[20] CAP to Be Administered by Designated National Authorities and Not the Commission
[21] Proof of Clearance into Home Consumption in Country of Destination
[22] Proof of Actual Entry onto the Market in Country of Destination
[23] Date When CAP Goods Removed for Transhipment at Another Member State Port Deemed to Be Date of Exportation
§23.03 ARTICLE 162: GOODS TO BE EXPORTED IN THE UNALTERED STATE
[A] Cross-References
[B] General Commentary
CHAPTER 24 Internal Transit
§24.01 CHAPTER COMMENTARY
§24.02 ARTICLE 163: SCOPE OF INTERNAL TRANSIT PROCEDURE
[A] Cross-References
[B] General Commentary
[1] Origins of Community Transit System
[2] Freedom of Community Transit Not an Absolute Right
[3] Prohibition on Charges Having Equivalent Effect of Customs Duties between Member States
[4] Purport of Time Limit for Notifying Holder of TIR and ATA Carnets of Non-discharge and Period for Presenting Proofs of Regularity of the Transit
[5] Requirement of Legal Certainty in Relation to the Period within Which a Guarantor Must Be Properly Notified of His Liability
[6] Mandatory Obligation to Inform Principal of Non-completion of (External) Transit Operation
[7] Meaning of Customs Status
[8] Smuggled Goods Placed under Cover of the Internal Transit Procedure
§24.03 ARTICLE 164: TEMPORARY MOVEMENT OF COMMUNITY GOODS OVER THIRD-COUNTRY TERRITORY WITHOUT BEING SUBJECT TO A CUSTOMS PROCEDURE
[A] Cross-References
§24.04 ARTICLE 165: APPLICATION OF INTERNAL TRANSIT PROCEDURE
PART II Other Types of Customs Approved Treatment or Use
CHAPTER 25 Free Zones and Free Warehouses
§25.01 GENERAL COMMENTARY
§25.02 ARTICLE 166: PURPOSE, SCOPE AND CUSTOMS STATUS OF FREE ZONES AND FREE WAREHOUSES
[A] Cross-References
[B] General Commentary
[1] Revised Kyoto Convention
[2] Scope of Duty Exemption
[3] Types of Free Zones
§25.03 ARTICLE 167: DESIGNATION AND DELINEATION OF FEE ZONES AND AUTHORISATION OF FREE WAREHOUSES
[A] Cross-References
[B] General Commentary
[1] Revised Kyoto Convention
§25.04 ARTICLE 168: SUPERVISION EXERCISED BY THE CUSTOMS AUTHORITIES OVER CONTROL TYPE I FREE ZONES AND FREE WAREHOUSES
[A] Cross-References
[B] General Commentary
§25.05 ARTICLE 168A: DESIGNATION OF FREE ZONES WHERE CUSTOMS WAREHOUSING PROCEDURE MAY BE APPLIED
[A] Cross-References
[B] General Commentary
§25.06 ARTICLE 169: COMMUNITY AND NON-COMMUNITY GOODS MAY BE PLACED IN FREE ZONES AND FREE WAREHOUSES
[A] Cross-References
[B] General Commentary
§25.07 ARTICLE 170: GOODS ENTERING A FREE ZONE OR FREE WAREHOUSE NEED NOT BE PRESENTED OR DECLARED TO CUSTOMS
[A] Cross-References
[B] General Commentary
§25.08 ARTICLE 171: TIME LIMITS FOR GOODS IN FREE ZONES OR FREE WAREHOUSES
[A] Cross-References
[B] General Commentary
§25.09 ARTICLE 172: ACTIVITIES PERMITTED IN A FREE ZONE OR A FREE WAREHOUSE
[A] General Commentary
§25.10 ARTICLE 173: PROCEDURES FOR GOODS IN A FREE ZONE OR FREE WAREHOUSE
[A] Cross-References
[B] General Commentary
§25.11 ARTICLE 174: PERMITTED OPERATIONS ON CAP EXPORT GOODS
[A] Cross-References
§25.12 ARTICLE 175: USE OR CONSUMPTION OF GOODS IN A FREE ZONE OR FREE WAREHOUSE
[A] Cross-References
[B] General Commentary
§25.13 ARTICLE 176: MAINTENANCE OF STOCK RECORDS DETAILING THE RECEIPT AND DISPOSAL OF GOODS IN A FREE ZONE OR FREE WAREHOUSE
[A] Cross-References
§25.14 ARTICLE 177: REMOVAL OF GOODS FROM A FREE ZONE OR FREE WAREHOUSE
[A] Cross-References
[B] General Commentary
§25.15 ARTICLE 178: APPLICABLE TAXATION ELEMENTS
[A] Cross-References
[B] General Commentary
§25.16 ARTICLE 179: CAP GOODS TO BE ASSIGNED PRESCRIBED TREATMENT OR USE - CUSTOMS AUTHORITIES OBLIGED TO REGULARISE POSITION IF ECONOMIC OPERATOR FAILS TO DO SO
[A] General Commentary
§25.17 ARTICLE 180: PROOF OF CUSTOMS STATUS OF FREE ZONE OR FREE WAREHOUSE GOODS
[A] Cross-References
§25.18 ARTICLE 181: CUSTOMS AUTHORITIES TO ENSURE THAT THE PRESCRIBED DISCHARGE PROCEDURES FROM FREE ZONE OR FREE WAREHOUSE ARE COMPLIED WITH
[A] Cross-Reference
CHAPTER 26 Re-exportation, Destruction and Abandonment
§26.01 ARTICLE 182: SCOPE OF PROVISION REGARDING RE-EXPORTATION, DESTRUCTION AND ABANDONMENT
[A] Cross-References
[B] Revised Kyoto Convention
[C] General Commentary
CHAPTER 27 Goods Leaving the Customs Area of the Community
§27.01 ARTICLE 182A: DECLARATIONS IN RELATION TO EXPORTS/ RE-EXPORTS
[A] Cross-References
[B] General Commentary
[1] Safety and Security Considerations
[2] Customs Control Framework
§27.02 ARTICLE 182B: PRESCRIBED DECLARATIONS TO BE LODGED AT CUSTOMS OFFICES OF EXPORT PRIOR TO SHIPMENT
[A] Cross-References
[B] General Commentary
§27.03 ARTICLE 182C: EXPORT GOODS TO BE COVERED BY A SUMMARY DECLARATION WHERE NO PRESCRIBED DECLARATION IS REQUIRED
[A] Cross-References
[B] General Commentary
§27.04 ARTICLE 182D: SUMMARY DECLARATION - SAFETY AND SECURITY DATA - PERSON RESPONSIBLE FOR LODGEMENT - AMENDMENT
[A] Cross-References
[B] General Commentary
§27.05 ARTICLE 183: GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITY SUBJECT TO CUSTOMS SUPERVISION
[A] Cross-References
[B] General Commentary
PART III Privileged Operations
CHAPTER 28 Reliefs from Customs Duty
§28.01 ARTICLE 184: RELIEFS FROM IMPORT AND EXPORT DUTIES
[A] Cross-References
[B] General Commentary
[1] Background
[2] Official Summary of Special Relief Provisions
[a] EU Customs Relief System
[b] Relief from Import Duties
[c] Relief from Export Duties
[C] CJEU Jurisprudence
[1] Importation of Private Motor Vehicles on Transfer of Residence
[a] Who May Import a Car Duty-Free?
[b] Exemption of Articles for the Personal Use of the Importer (Section 17 Finance Act 1936)
[c] Who May Use the Duty-Free Vehicle?
[d] Motor Vehicle Made Available by an Employer to an Employee
[e] Relief Provisions Do Not Restrict Member States' Right to Prohibit Goods in Accordance with Article 36 TFEU
[f] Groupage Consignment of Individual Parcels of Non-commercial Value
[g] Definition of a Vehicle's Standard Fuel Tank Does Not Extend to Additional Fitted Fuel Tanks
[h] Fuel Tank Exemption Does Not Extend to Locomotives
[i] Customs Duty and Tax Exemptions Applicable to Goods Contained in Travellers' Personal Luggage
[j] Method of Assessment of Exemptions for Scientific Equipment
CHAPTER 29 Returned Goods
§29.01 ARTICLE 185: TREATMENT OF RETURNED GOODS
[A] Cross-References
[B] General Commentary
[1] Revised Kyoto Convention
[2] Previous EU Provisions
[C] CJEU Jurisprudence
[1] Delegated Legislation May Not Amend Primary Legislation
§29.02 ARTICLE 186: RE-IMPORTATION IN THE SAME STATE
[A] Cross-References
[B] General Commentary
§29.03 ARTICLE 187: TREATMENT OF RE-IMPORTED COMPENSATING PRODUCTS
[A] Cross-References
[B] CJEU Jurisprudence
CHAPTER 30 Products of Sea Fishing and Other Products Taken from the Sea
§30.01 ARTICLE 188: EXEMPTION FROM DUTY FOR FISH AND OTHER PRODUCTS TAKEN FROM THE SEA BY REGISTERED VESSELS
[A] Cross-References
[B] General Commentary
CHAPTER 31 Customs Debt
§31.01 ARTICLE 189: CONDITIONS GOVERNING PROVISION OF SECURITY FOR CUSTOMS DEBT
[A] Cross-References
[B] General Commentary
§31.02 ARTICLE 190: OPTIONAL SECURITY AT THE DISCRETION OF THE CUSTOMS AUTHORITIES AND ALSO WHERE THERE IS A DANGER OF NON-PAYMENT WITHIN PRESCRIBED PERIOD
[A] Cross-References
§31.03 ARTICLE 191: ENTITLEMENT TO USE COMPREHENSIVE SECURITY
[A] Cross-References
[B] General Commentary
§31.04 ARTICLE 192: FIXING THE AMOUNT OF SECURITY
[A] Cross-References
§31.05 ARTICLE 193: FORM OF SECURITY
[A] Cross-References
[B] General Commentary
§31.06 ARTICLE 194: FORM OF CASH DEPOSIT
[A] Cross-References
[B] General Commentary
§31.07 ARTICLE 195: APPROVED GUARANTORS TO UNDERTAKE JOINT AND SEVERAL LIABILITY FOR A DEBT
[A] Cross-References
[B] General Commentary
§31.08 ARTICLE 196: CHOICE OF SECURITY SUBJECT TO CUSTOMS AUTHORITY'S APPROVAL
[A] Cross-References
§31.09 ARTICLE 197: OTHER TYPES OF ACCEPTABLE SECURITY
[A] Cross-References
§31.10 ARTICLE 198: ADDITIONAL OR REPLACEMENT SECURITY WHERE THE ORIGINAL SECURITY IS INADEQUATE
[A] Cross-References
§31.11 ARTICLE 199: SECURITY TO BE RELEASED WHEN DEBT IS EXTINGUISHED OR CAN NO LONGER ARISE
[A] Cross-References
[B] General Commentary
§31.12 ARTICLE 200: DEROGATIONS IN FAVOUR OF INTERNATIONAL CONVENTIONS
CHAPTER 32 Incurrence of a Customs Debt
§32.01 GENERAL COMMENTARY
§32.02 ARTICLE 201: TIME OF INCURRENCE OF A CUSTOMS DEBT AND PERSONS LIABLE
[A] Cross-References
[B] General Commentary
[C] MCC Proposed Replacement
[D] CJEU Jurisprudence
[1] Date of Importation for the Imposition of CAP Levies
[2] Declarant's Strict Liability
[3] No Double Taxation
[E] General Note Relating to the Simplification and Consolidation of the Provisions of Articles 202, 203, 204, 205 and 206 of the Current Code in (a) The Pending UCC and (b) The Aborted MCC
§32.03 ARTICLE 202: CUSTOMS DEBT ARISING OUT OF UNLAWFUL IMPORTATION - TIME LIABILITY OCCURS - PERSONS LIABLE FOR THE DEBT
[A] Cross-References
[B] General Commentary
[1] Act Not Unlawful Where the Customs Authorities Accept That a Summary Declaration Contained a Bona Fide Error
[C] CJEU Jurisprudence: Meaning of Unlawful
[1] Concealed (Smuggled) Goods
[2] Goods Wrongly Described on Presentation to the Customs Authorities
[3] Goods Not Unlawful until They Have Passed the First Designated Office of Entry at Which They Should Have Been Presented
[4] CJEU Jurisprudence Concerning the Parties Involved in an Unlawful Importation
[5] Liability of Employer vis-à-vis Employee
[6] Objective and Subjective Elements That Constitute a 'Debtor'
[7] Accomplice Does Not Have to Be Physically Involved in the Unlawful Importation
[8] More Than One Debtor
[9] Duty Charge Based on Interest Lost Not a Disproportionate Penalty
[10] Penalty Criteria
[11] Member States May Adopt Intra Vires Duty Recovery Measures
§32.04 ARTICLE 203: CUSTOMS DEBT ARISING OUT OF UNLAWFUL REMOVAL OF GOODS FROM CUSTOMS SUPERVISION - TIME OF LIABILITY - PERSONS LIABLE FOR DEBT
[A] Cross-References
[1] Article 865 CCIP
[2] Article 865a CCIP
[B] General Commentary
[1] Debtors
[2] Circumstances Giving Rise to a Duty Debt
[C] CJEU Jurisprudence
[1] The Provisions of Article 203 Take Precedence over Article 204
[2] Theft of Uncustomed Goods
[3] Liability for Theft of Uncustomed Goods from the Ship's Side
[4] Transit Not Discharged at the Office of Destination
[5] Warehouse Goods Removed without Cover of the External Transit Procedure to the Point of Re-exportation
[6] Goods Removed without Authorisation and Unavailable for Examination
[7] Re-exported Inward Processing Goods Declared as a Community Export
[8] Approved Consignor Deemed to Be the Debtor Where Temporary Storage Goods Are Assigned to a Transit Procedure but Remain in Temporary Storage
[9] Acts Constituting the Removal of Goods from a Transit Procedure
[10] A Question of Strict Liability
[11] External Transit Document Must Accompany the Goods at All Times
[12] Circumstances Where a Directive's Charging Provisions Were Deemed to Have Direct Effect
§32.05 ARTICLE 204: CUSTOMS DEBT ARISING OUT OF THE NON-FULFILMENT OF AN OBLIGATION OR NON-COMPLIANCE WITH A CONDITION - TIME OF LIABILITY - PERSONS LIABLE
[A] Cross-References
[B] General Commentary
[1] Failures Which Have No Significant Effect on the Operation of Temporary Storage or of the Customs Procedure
[a] CCIP, Article 859
[2] Burden of Proof of Entitlement
[a] Article 860
[3] Non-liability without Prejudice to Criminal or Administrative Sanctions - Proportionality
[a] Article 861
[C] CJEU Jurisprudence
[1] The Provisions of Article 203 Take Precedence over Article 204
[2] Burden of Proving 'No Significant Effect' on the Operation of the Procedure Etc.
[3] Non-acceptance of Excepting Circumstances Relating to the Timely Submission of a Bill of Discharge for Inward Processing Goods
[4] Delayed Entry of Removal of Goods in Warehouse Stock Records
[5] Sed Quaere
[6] No Duty Liability on Failure to Complete a Non-existent Transit Operation
§32.06 ARTICLE 205: CUSTOMS DEBT ARISING OUT OF THE CONSUMPTION OR DISAPPEARANCE OF GOODS IN A FREE ZONE/WAREHOUSE - TIME DEBT OCCURS - PERSONS LIABLE
[A] Cross-References
[B] General Commentary
§32.07 ARTICLE 206: DUTIES REMITTED ON BONA FIDE LOSSES DUE TO UNFORESEEABLE ACCIDENTS OR FORCE MAJEURE OR INHERENT LOSSES DUE TO THE NATURE OF THE GOODS - RE-EXPORTATION OF END-USE GOODS
[A] Cross-References
[B] Revised Kyoto Convention
[C] General Commentary
[1] Natural Wastage
[a] Article 862 CCIP
[b] Article 863 CCIP
[c] Article 864 CCIP
[2] Unavoidable Accidents and Force Majeure
[3] Authorised Destruction
[D] CJEU Jurisprudence
§32.08 ARTICLE 207: TREATMENT OF SCRAP OR WASTE RESULTING FROM DESTRUCTION
[A] Cross-Reference
[B] General Commentary
[1] Revised Kyoto Convention
§32.09 ARTICLE 208: CREDIT TO BE GRANTED FOR DUTY ALREADY PAID
[A] Cross-Reference
§32.10 ARTICLE 209: CUSTOMS DEBT ON EXPORTATION - TIME OF OCCURRENCE - PERSONS LIABLE
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Self-Assessment and Export Declarations
[2] Evidence in Support of a Non-Annex II CAP Export Declaration
§32.11 ARTICLE 210: UNLAWFUL EXPORTATION - TIME DEBT OCCURS - PERSONS LIABLE
[A] Cross-References
[B] General Commentary
[1] Employer and Employee Both Deemed Debtors in an Unlawful Import Case
§32.12 ARTICLE 211: FAILURE TO COMPLY WITH A CONDITION OF EXPORTATION - TIME DEBT OCCURS - PERSONS LIABLE
[A] Cross-References
[B] General Commentary
§32.13 ARTICLE 212: GOODS SUBJECT TO ABSOLUTE PROHIBITIONS PER SE DO NOT INCUR A CUSTOMS DEBT EXCEPT FOR NATIONAL PENALTY PURPOSES
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Narcotic Drugs
[a] Customs Duty
[b] VAT
[2] Counterfeit Currency
[3] Contraband
[4] National Penalty Responses
[5] Customs Offences Currently Based on National Law
§32.14 ARTICLE 212A: MITIGATION OF DEBT IN THE ABSENCE OF FRAUD OR NEGLIGENCE AND OTHERWISE COMPLIANT
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Obvious Negligence
[2] Exempting Provisions to Be Strictly Construed
§32.15 ARTICLE 213: JOINT AND SEVERAL LIABILITY
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
§32.16 ARTICLE 214: RULES OF ASSESSMENT AT TIME DEBT OCCURRED OR IS DEEMED TO HAVE OCCURRED - COMPENSATORY INTEREST TO OFFSET UNJUST ENRICHMENT
[A] Cross-References
[B] Amendments in Train
[1] General Rules for Calculation of Duty
[2] Special Rules for Calculation of Duty
[C] General Commentary
[D] CJEU Jurisprudence
§32.17 ARTICLE 215: PLACE WHERE CUSTOMS DEBT OCCURS OR IS DEEMED TO OCCUR
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Debt Deemed to Have Occurred in the Member State of Importation / Office of Departure in the Absence of Evidence to the Contrary
[2] Customs Duty-Point
[3] Summary of Customs, Excise and VAT Duty Points
[4] Place Where Debt Occurred Takes Precedence over Place Where It Was Detected
[5] De Minimis Rule
[6] Succession of Irregularities During One Transit
§32.18 ARTICLE 216: LIABILITY FOR A CUSTOMS DEBT ON INWARD PROCESSING GOODS THAT BENEFIT FROM COMMUNITY PREFERENCE IN A THIRD COUNTRY
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
CHAPTER 33 Recovery of the Amount of the Customs Debt: Entry in the Accounts and Communication of the Amount of Duty to the Debtor
§33.01 ARTICLE 217: AMOUNT OF DEBT TO BE ENTERED IN CUSTOMS AUTHORITIES' ACCOUNTS
[A] Cross-References
[B] General Commentary
[1] Considerations Underpinning Article 217
[2] Common Law Approach to the Assessment of Duties
[3] No Equity in a Tax
[4] Equity (Legitimate Expectations) Imported via the Community Customs Code
[C] CJEU Jurisprudence
§33.02 ARTICLE 218: TIME DEBT TO BE ENTERED INTO ACCOUNTS BY CUSTOMS AUTHORITIES
[A] Cross-References
§33.03 ARTICLE 219: EXTENSION OF TIME LIMITS FOR ENTRY INTO ACCOUNTS
[A] Cross-References
§33.04 ARTICLE 220: POST-RELEASE ENTRY OR ADJUSTMENT OF ACCOUNTS AND WAIVERS ON THE BASIS OF LEGITIMATE EXPECTATIONS
[A] Previous Provisions
[B] Cross-References
[C] General Commentary
[1] Background to Current Content of Regulation and Underlying Principles
[2] Obligation to Refer Questions of Remission to the EU Commission in Certain Circumstances
[D] CJEU Jurisprudence
[1] Amount Legally Owed
[2] Error Defined
[3] Origin Error
[a] Active Error
[b] Passive Error
[4] Valuation Error
[5] Tariff Classification Error
[a] Active Error
[b] Passive Error
[6] Error by Customs Authorities Compounded by Trader's Failure to Declare the Goods Properly
[7] Favourable CAP Levy Rate
[8] Definition of 'Competent Authorities Themselves' (Customs Authorities): Includes Customs in Country of Exportation
[9] Customs Authorities Not Bound by Unknown False Facts
[10] Customs Authorities Bound When in Possession of Full Facts
[11] Customs Authorities Not Bound by Their Own Failure to Notify Trader of Possible Fraud in Progress
[12] Article 220 Amended to Reflect CJEU's Jurisprudence on False Claims of Origin
[13] Burden of Proof in Relation to Incorrect Certificate of Origin
[14] Was the Error 'Reasonably' Detectable?
[15] Nature of Errors
[a] Complex Errors
[b] Error Not Complex
[16] Material Measure Not Published in Official Journal
[17] Customs Authorities Adopted Error over a Considerable Period of Time
[a] Palpable Error
[b] Complex Error
[18] Professional Experience of Economic Operator
[a] Bound by Information Published in the Official Journal
[b] Previous Experience with the Issues in Question
[19] Experienced Traders May Commit Acceptable Errors
[a] Weight of Information Relied On
[20] Trader's Professional Experience Not Held against Him in New Situations
[21] Trader Must Supply Full and Accurate Information
[22] Trader Obliged to Seek Clarification in Cases of Doubt, Difficulty or Dispute
[23] Extent of Trader's Obligation to Obtain Official Clarifications and Confirmations
[24] Extent of Trader's Obligation to Act in Good Faith
[25] Separation of Powers between National Referring Courts and the CJEU: Fact versus Law
§33.05 ARTICLE 221: TIME LIMITS AND PROCEDURE FOR COMMUNICATING AMOUNT OF DEBT TO DEBTOR
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Entry in Accounts Must Precede Notification of the Debt by Whatever Procedure Adopted by the Member State
[2] Failure to Notify the Debtor May Hinder Its Collection but It Does Not Extinguish the Debt per se
[3] Criminality Involved
[a] Criteria for Determining Criminal Offences
[b] Debtor in Criminal Cases May Be a Person Other Than the Offender(s)
[c] Recovery Period in Criminal Cases
[4] Criteria Classifying Offences as Being Criminal in Character
[5] Criminal Offences of Strict Liability
[6] UK Courts' Interpretation of Strict Criminal Liability
[7] Academic Interpretation
[8] CJEU Jurisprudence on Strict Liability
[9] National Constitutional Considerations as to What Constitutes a Criminal Charge
[10] Community Penalty Proposals
[11] Summary of Proposals
[12] Customs Penalties versus Administrative Settlements
[13] Example of System of Administrative Penalties: Ireland
[14] UCC Regulation of Penalties
[15] Penalty Criteria Set Out by the CJEU
§33.06 ARTICLE 222: TIME LIMITS FOR PAYMENT OF COMMUNICATED DEBT
[A] Cross-References
§33.07 ARTICLE 223: PAYMENT IN CASH OR OTHER MEANS IN FORCE
[A] Cross-References
§33.08 ARTICLE 224: DEFERRED PAYMENT FACILITIES
[A] Cross-References
§33.09 ARTICLE 225: SECURITY AND FEES COVERING DEFERRED PAYMENTS
§33.10 ARTICLE 226: SCOPE OF DEFERRED PAYMENT FACILITIES
§33.11 ARTICLE 227: PERIOD OF DEFERMENT
[A] Cross-References
§33.12 ARTICLE 228: DEFERRED PAYMENT FACILITIES NOT GENERALLY AVAILABLE IN CASES INVOLVING INCOMPLETE DECLARATIONS
[A] Cross-References
§33.13 ARTICLE 229: ALTERNATIVE PAYMENT FACILITIES IN CASES OF UNDUE HARDSHIP
§33.14 ARTICLE 230: DEBTOR MAY PAY DEBT IN ADVANCE OF DEFERRED PAYMENT DATE
§33.15 ARTICLE 231: THIRD PERSON MAY PAY DEBT
§33.16 ARTICLE 232: CUSTOMS AUTHORITIES MAY SECURE OR ENFORCE DEBT IN DEFAULT AND MAY LEVY INTEREST ON ARREARS
[A] General Commentary
[B] CJEU Jurisprudence
[1] Increase in Duty to Offset Loss of Interest
[2] Period for the Collection of Interest on Arrears and the Question of the Application of Compensatory Interest
CHAPTER 34 Extinction of a Customs Debt
§34.01 ARTICLE 233: CIRCUMSTANCES IN WHICH A CUSTOMS DEBT IS EXTINGUISHED
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Debtor Unable to Rely on Remission Granted to a Fellow Debtor
[2] Seizure and Confiscation Must Take Place before the Duty Point in Order to Extinguish the Debt
[3] Debt Not Extinguished Where Seizure and Confiscation Takes Place after the Duty Point
[4] Failure to Inform the Principal within the Specified Period of His Liability under a Transit Operation Does Not Extinguish Debt
[5] Theft of Goods from Customs Supervision Does Not Extinguish the Debt
§34.02 ARTICLE 234: CANCELLATION OF PREFERENTIAL TREATMENT FORMALITIES
[A] Cross-References
CHAPTER 35 Repayment and Remission of Duty
§35.01 GENERAL COMMENTARY
§35.02 ARTICLE 235: REPAYMENT AND REMISSION DEFINED
§35.03 ARTICLE 236: CONDITIONS GOVERNING THE REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES
[A] Cross-References
[B] General Commentary
[C] CJEU Jurisprudence
[1] Post Clearance Proof of Eligibility to Favourable Tariff Treatment Does Not Qualify for Repayment or Remission as Such
[2] Refund of Duty Inadvertently Paid on Buying Commission
[3] Duty Legally Owed
[4] Customs Authorities Do Not Have a Duty of Care to Ensure That Economic Operators Exercise Most Favourable Duty Options but Are Obliged to Act on Applications to Rectify Such Errors
[5] Concept of Legally Owed
[6] Amount Legally Owed Refundable Where Entry in Accounts and Subsequent Communication of Debt Is Not Effected within Prescribed Time Limits
[7] Conditions Governing Repayment of Invalid Anti-dumping Duties
[8] National and EU Time Limits for Repayment Claims
[9] Meaning of Force Majeure in the Context of Article 236
[10] Repayments Cannot Be Made on Foot of Non-EU Finding of the Non-validity of an EU Regulation
[11] No Repayment Where It Is a Result of a Deliberate Action by the Person Concerned
[12] Refund of Illegal National Charges and the Question of Unjust Enrichment
§35.04 ARTICLE 237: IMPORT OR EXPORT DUTIES TO BE REPAID IN CASES WHERE DECLARATION IS INVALIDATED - PRESCRIBED PERIOD OF APPLICATION
[A] Cross-References
§35.05 ARTICLE 238: REPAYMENT OR REMISSION OF DUTIES WHERE GOODS ARE DEFECTIVE OR NOT IN ACCORDANCE WITH CONTRACT
[A] Cross-References
[B] General Commentary
[1] Revised Kyoto Convention
§35.06 ARTICLE 239: REPAYMENT OR REMISSION OF DUTIES IN SPECIAL CIRCUMSTANCES NOT INVOLVING FRAUD OR NEGLIGENCE ON THE PART OF THE DEBTOR
[A] Cross-References
[B] General Commentary
[1] Equitable Scope of Article 220 vis-à-vis Article 239
[2] Article 239 vis-à-vis Article 220 and the Critical Role of the Commission
[3] Central Role of Custom Code Implementing Provisions (CCIP)
[4] Proposed Fusion of Articles 220 and 239 in the MCC
[C] CJEU Jurisprudence
[1] Administrative Procedure
[2] Fundamental Right to Be Heard in Advance of an Adverse Decision: Audi Alteram Partem
[3] Extent of Right to Be Heard
[4] Right to Be Heard in the Light of the Complexities of the Considerations Involved
[5] General Residual Equitable Provision
[6] Determination Relates to Equitable Grounds of Repayment or Remission and Not to the Establishment of the Debt in the First Instance
[7] Striking a Balance between Law and Equity
[8] No Deception or Obvious Negligence on the Part of the Person Concerned
[9] Deception or Obvious Negligence on the Part of the Person Concerned
[a] Complexity, Care and Professional Experience Criteria
[b] Article 220 'Obvious Negligence' Criteria Adopted for Article 239 Purposes
[c] Need to Consult Official Journal
[d] Onus to Seek Clarification in Cases of Doubt, Difficulty or Dispute
[e] No Validity in the Claim That an Economic Operator May Not Be Expected to Know More Than the Customs Authorities
[f] Failure to Take Out Insurance
[g] Criteria for Judging Economic Operators' 'Obvious Negligence' Includes Taking Account of the Nature of Goods Involved and Their Susceptibility to Fraud
[h] Qualifying Conditions for Repayment and Remission to Be Strictly Construed
[i] Official Publication of Tariff Details Means They Are Authorised and 'Notoriously Known' ( As in 1507)
[j] Everyone Deemed to Know the Law and Customs Authorities Cannot Act Ultra Vires the Law
[k] Occasional / Non-regular Economic Operators Equally Bound by Official Journal Publications
[l] Principal Liable for Agent's Negligence
[m] Economic Operator Not Automatically Liable for Actions of Carrier
[n] Non-publication in Official Journal Can Give Rise to a Special Situation
[o] Economic Operator Not Liable for a Debt Incurred by a Fraudulent Employee and Compounded by the Culpable Negligence of the Controlling Customs Authorities
[p] Equity May Retrospectively Extend a Fixed Quantitative Quota
[q] One Member State May Not Be Disadvantaged vis-á-vis Other Member States in Terms of Article 239
[r] Incorrect Tariff Information Supplied by the Customs Authorities of Another Member State May Cause a Special Situation
[s] Special Situations Arising Out of Frauds
[t] Falsification of Documents Compounded by Contributory Control Failures on the Part of the Commission
[u] Complicity of Customs Authorities in Fraud
[v] Failure of Customs Authority to Inform Economic Operator of Fraud in Train
[w] False Documentation
[x] The Use of False Certificates of Origin on Their Own Does Not Cause a Special Situation
[y] No Complicity or Fundamental Failures on Part of Competent Authorities
[z] Fundamental Commission Failures May Convert False Certificates into Special Situation Category
[aa] Fundamental Failures on the Part of Exporting Member State and the Commission May Convert False Documents into Special Situation Category
[bb] Economic Operators to Safeguard Themselves against False Origin Claims
[cc] Special Circumstances vis-á-vis Force Majeure
[dd] Scope of Article 239 Amplified by CCIP
[ee] Degree of Causal Negligence Needed to Vitiate Claim of Special Situation
[ff] Absence of Obvious Negligence a Sine Qua Non Condition of Repayment or Remission
[gg] Inability of Agent to Recover Debt from Principal
[hh] Decision to Repay or Remit Duty in Favour of Debtor Does Not Cover Fellow Debtors
§35.07 ARTICLE 240: MINIMUM AMOUNTS REFUNDED OR REMITTED
[A] Cross-References
§35.08 ARTICLE 241: CIRCUMSTANCES WHERE THE COMPETENT AUTHORITIES MUST PAY INTEREST ON REPAYMENTS
[A] Cross-References
[B] General Commentary
§35.09 ARTICLE 242: CUSTOMS DEBT BECOMES REPAYABLE
[A] General Commentary
CHAPTER 36 Appeals
§36.01 ARTICLE 243: SCOPE AND FORUMS OF APPEALS
[A] Cross-References
[B] General Commentary
[1] The Right to Be Heard
[2] Irish Appeal Procedure Relating to Customs Matters
[3] WTO Dispute
[C] CJEU Jurisprudence
[1] Export Refunds Not within the Ambit of Customs Rules
[2] Preliminary Appeal to the Customs Authorities Not Mandatory
[3] Appealable Decisions Defined Along with the Need to Notify Addressee of the Appeal Procedures Open to Them
[4] Administrative Remedies Need Not Necessarily Be Exhausted Where National Law Allows for Judicial Proceeding in Such Circumstances
[5] Degree to Which Fundamental Failure of Right to Be Heard Vitiates Decision
[6] A BTI May Not Be Invoked by a Third Party for Classification Purposes Per Se but He May Call It in Aid in a Classification Dispute
[7] Nature of Admissible Evidence
[8] Circumstances in Which a Person May Appeal to the CJEU
[a] Challenges to Decisions
[b] Challenge to a Classification Regulation
[c] Backdoor Challenges to the Validity of Community Acts
[9] Extent of National Courts' and Tribunals' Competence to Rule on the Validity of EU Measures
[10] When Has a National Court or Tribunal an Obligation to Refer to the CJEU on the Interpretation or Validity of a Community Act and When May It at Its' Sole Discretion Decide to Do so or Not?
[11] Considerations Surrounding the Suspension of a National Decision Based on a Community Act
[12] EU Rather than National Law Determines the Locus Standi of Courts and Tribunals for the Purposes of Article 267 TFEU
[13] Operation of Article 243 in Cases of No Decision in Terms of Article 53 of the Code-Automatic Confiscation of Overdue Goods
[14] Questions Surrounding Fundamental Property Rights
§36.02 ARTICLE 244: APPEAL DOES NOT SUSPEND DISPUTED DECISION EXCEPT IN CASES OF UNDUE HARDSHIP
[A] Cross-References
[B] CJEU Jurisprudence
[1] Circumstances Surrounding the Suspension of a Disputed Decision and the Requirement to Lodge a Suitable Security
[2] Exclusive Power to Suspend Duty Payments Vested in Customs Authorities Subject to Judicial Review
§36.03 ARTICLE 245: MEMBER STATES TO IMPLEMENT APPEAL PROCEDURES
[A] General Commentary
[1] Revised Kyoto Convention
[B] CJEU Jurisprudence
[1] Appeal System Open to All Disputes Based on EU Customs Law
§36.04 ARTICLE 246: APPEALS EXCLUDE DECISIONS BASED ON CRIMINAL LAW
CHAPTER 37 Final Provisions: Customs Code Committee
§37.01 ARTICLE 247: ADOPTION OF IMPLEMENTING MEASURES
§37.02 ARTICLE 247A: CUSTOMS CODE COMMITTEE - ADOPTION OF RULES OF PROCEDURE
[A] Cross-References
§37.03 ARTICLE 248: MANAGEMENT PROCEDURE
[A] Cross-References
§37.04 ARTICLE 248A: CUSTOMS CODE COMMITTEE - ADOPTION OF RULES OF PROCEDURE
[A] Cross-References
§37.05 ARTICLE 249: POWERS OF COMMITTEE
CHAPTER 38 Legal Effects in a Member State of Measures Taken, Documents Issued and Findings Made in another Member State
§38.01 ARTICLE 250: CROSS-COMMUNITY LEGAL EFFECTS OF CUSTOMS AUTHORITIES FINDINGS ETC.
CHAPTER 39 Other Final Provisions
§39.01 ARTICLE 251: REPEALS
§39.02 ARTICLE 252: AMENDMENTS AND REPEALS
§39.03 ARTICLE 253: DATE OF ENTRY INTO FORCE
Table of Cases
Table of Statutes
Index
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European Union Customs Code

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