Ref.

Ares(2023)7300182 - 26/10/2023

Customs Expert Group

Section "Import and Export Formalities"

GUIDANCE DOCUMENT
on

Customs Formalities on Entry and Import

into the European Union

Revision 5

Taxation and
Customs Union
 GUIDELINES
on
Import and Export Customs Formalities

EUROPEAN COMMISSION
DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
Customs
Customs Legislation

GUIDANCE DOCUMENT

on

Customs Formalities on Entry and Import into the European Union

Disclaimer

As a general remark, it should be underlined that the

guidance document is not legally binding. It does not
create rights and obligations and are of an explanatory
nature only. Its purpose is to provide a tool to facilitate
the correct and uniform application of customs
legislation by the Member States and to improve
customs compliance by economic operators .

1
 Table of Contents
ABBREVIATIONS ................................................................................................................... 4
PART A ..................................................................................................................................... 6
INTRODUCTION.................................................................................................................... 6
PART B ..................................................................................................................................... 9
ENTRY SUMMARY DECLARATION ................................................................................ 9
OVERVIEW: Transitional measures - Situation applicable on 1 MAY 2016: ......................... 9
1. Key elements unchanged on 1 May 2016 – continuation of current practice: ............ 9
2. Key changes applicable on 1 May 2016: ................................................................... 9
OVERVIEW: NEW ELEMENTS ........................................................................................... 10
EXPLANATIONS OF THE REQUIREMENTS APPLICABLE DURING THE
TRANSITIONAL PERIOD FROM 1 MAY 2016 .................................................................. 11
1. Lodgement of ENS .................................................................................................... 11
2. Data requirements ..................................................................................................... 12
3. Competent customs office for lodging ENS ............................................................. 13
4. Waivers from the obligation to lodge ENS ............................................................... 15
5. Time-limits for lodgement of ENS............................................................................ 18
6. Lodgement of ENS by a third party .......................................................................... 20
7. Unintentional double lodgement ............................................................................... 22
8. Responsibilities of the declarant ............................................................................... 22
9. Amendment to the ENS............................................................................................. 23
PART C ................................................................................................................................... 25
FORMALITIES AT ENTRY................................................................................................ 25
OTHER THAN THE LODGEMENT OF ENS .................................................................. 25
SITUATION APPLICABLE AS OF 1 MAY 2016 ............................................................. 25
TRANSITIONAL MEASURES........................................................................................... 25
SITUATION APPLICABLE FOLLOWING DEPLOYMENT OR UPGRADE OF
MEMBER STATES IT SYSTEMS ..................................................................................... 26
1. Arrival notification .................................................................................................... 26
2. Diversion Notification ............................................................................................... 27
3. Presentation of goods to customs .............................................................................. 29
PART D ................................................................................................................................... 30
TEMPORARY STORAGE ................................................................................................... 30

2
 SITUATION APPLICABLE AS OF 1 MAY 2016 - ........................................................... 30
NEW ELEMENTS ............................................................................................................... 30
transitional measures ............................................................................................................ 30
1. Temporary storage declaration .................................................................................. 31
2. Place of temporary storage ........................................................................................ 35
3. Storage of Union and non-Union goods .................................................................... 40
4. Movement of non-Union goods between temporary storage facilities ..................... 40
PART E ................................................................................................................................... 48
CUSTOMS DECLARATION ............................................................................................... 48
New elements: ...................................................................................................................... 48
Transitional measures: .......................................................................................................... 48
1. Lodgment of the customs declaration ....................................................................... 49
2. Use of paper-based declarations ................................................................................ 49
3. Declaration by any other act...................................................................................... 49
4. Oral declaration ......................................................................................................... 50
5. Meaning of "Union border customs office" .............................................................. 52
6. Amendment of the customs declaration .................................................................... 52
7. Invalidation of the customs declaration .................................................................... 63
8. Customs declaration lodged before the presentation of the goods ............................ 68
9. Customs declaration for goods in postal consignments ............................................ 68

3
ABBREVIATIONS

AEO Authorised Economic Operator

ATA carnet "Admission Temporaire/Temporary

Admission" carnet

ENS Entry Summary Declaration

EORI Economic Operators' Registration and

Identification

EU European Union

IATA International Air Transport

Association

ICS 1.0 Import Control System in current

usage

ICS 2.0 UCC Import Control System upgrade

IMO International Maritime Organisation

MRN Master Reference Number

MS Member State(s)

NCTS New Computerised Transit System

NCTS-TIR New Computerised Transit System/

Transports Internationaux Routier

NVOCC Non-Vessel Operating Common

Carrier

IT SYSTEMS Information Technology Systems

TDA Transitional Delegated Act :

Commission Delegated Regulation
(EU) No 2016/341

TS Temporary Storage

TSD Temporary Storage Declaration

UCC Union Customs Code :

Regulation (EU) No 952/2013 of the
European Parliament and of the
Council

4
UCC DA Union Customs Code Delegated Act :
Commission Delegated Regulation
(EU) 2015/2446

UCC IA Union Customs Code Implementing

Act: Commission Implementing
Regulation (EU) No 2015/2447

UPU Universal Postal Union

UCC WORK The work programme for the update

PROGRAMME of the IT systems necessary to
comply with the obligations under the
UCC as referred to in Article 280
UCC

5
PART A
INTRODUCTION

The Union Customs Code (UCC) entered into force 30 October 2013
and is applicable since 1 May 2016. It will be implemented in stages
from that date until 31 December 2025 depending on the achieved level
of upgrade and deployment of the IT systems required for the
implementation of respective parts of the UCC legal framework.

The primary purpose of this guidance document is to highlight and

explain the changes in respect of formalities at entry and import into the
European Union (EU) applicable for customs administrations and
economic operators since 1 May 2016. Secondly, it indicates other new
elements of the UCC that will apply once the deployment of the
required IT systems enables full UCC implementation, no later than 31
December 2025.

This guidance is based upon the provisions of the UCC, UCC Delegated
Act (UCC DA), as amended by the Transitional Delegated Act (TDA),
the UCC Implementing Act (UCC IA) and other provisions of the TDA
e applicable since 1 May 2016. It takes into account the respective
provisions which suspend the introduction or certain new requirements
for the implementation of the electronic exchange of information, the
deployment of new processes or the compliance with new data
requirements for which the deployment of suitable IT systems is
necessary. The TDA provides the transitional rules and data
requirements that are to be used until the required IT systems are in
place in accordance with the UCC Work Programme. The UCC Work
Programme, as laid down in the Annex to the Commission
Implementing Decision (EU) No 2019/2151, establishes the time-tables
for the deployment of the UCC IT systems that must be functioning
before the UCC can be fully implemented.

6
The term the Transitional Period is used to indicate the transitional
period until 31 December 2025 as referred to in Article 278 UCC. It
should be noted, however, that this period is replaced under special
rules of the UCC DA, UCC IA or TDA by specific transitional periods
of a shorter duration according to the UCC Work Programme.

Background to the UCC

The UCC legal package that entered fully into force on 1 May 2016
aims to establish a proper framework for the new role of customs
authorities that is intended to support:

▪ the completion of the internal market in the context of the

modern economy;
▪ the reduction of the internal barriers to trade;
▪ the implementation of electronic customs in accordance to
common principles and agreed planning and time-table;
▪ risk management and customs controls based on risk analysis
using electronic data processing techniques;
▪ facilitation of customs procedures to the benefit of legitimate
trade;
▪ the functioning of trade supply chains by reduction of the
administrative burden.

When the UCC was drafted, negotiated and adopted, the

Commission, the Member States (MS) meeting in the Council of
the EU and the European Parliament, as well as stakeholders
recognized that on 1 May 2016, not all IT systems would be
deployed. That is why Article 278 UCC allows the use of other
means for the exchange and storage of information while the
relevant IT systems are developed, upgraded and fully deployed.

The use of Article 278 UCC also resulted in the suspension of

certain UCC provisions and data requirements contained in relevant

7
provisions of the UCC DA and UCC IA. These suspensions are
provided in the TDA, including its amendments to the UCC DA
and in the UCC IA.

For these suspensions TDA also replicates in a very large part and
in so far as that does not conflict with the UCC, the data sets and
legal requirements in current use. These transitional rules will apply
from 1 May 2016 until the respective IT systems at EU and
Member States level have been upgraded or deployed, in line with
the empowerment under the UCC Work Programme. The last
system will have to be deployed by the end of 2025.

The use of existing national systems and paper forms may continue
until the development, upgrading and deployment of the new IT
systems.

The application of some of the provisions of the UCC, UCC DA

and UCC IA regarding the entry of goods into the customs territory
of the EU will very much depend on the functionalities of ICS 2.0
and their use in different MS. That is why this guidance focuses
mainly on the situation as it exists under ICS 1.0.

8
 PART B
ENTRY SUMMARY DECLARATION

OVERVIEW: T RANSITIONAL MEASURES -

S ITUATION APPLICABLE ON 1 MAY 2016:

1. K E Y E L E M E NT S U NC HA N GE D ON 1 M AY 2016 –
C O N T I N U AT I ON OF C UR RE NT P RA CT I C E :

▪ ENS filing processes and data requirements until

deployment of ICS.2.0 (see points 1 and, 2 below) since
TDA suspends new ENS data sets and multiple filing
requirements;
▪ Unintentional double lodgement (see points 6 below);
▪ Customs office of first entry (see point 7 below);
▪ Responsibilities of the declarant (see point 8 below);
▪ Modifications of the waivers from the obligation to lodge
ENS (see point 4 below);
▪ Time-limits for lodgement of ENS, in particular for air
transport (see point 5 below);
▪ Amendment to the ENS (see point 9 below).

2. K E Y C H A N GE S AP PL I CAB L E ON 1 M AY 2016:

▪ Modifications of the waivers from the obligation to lodge

ENS (see point 4 below);

ICS 2.0 FULL DEPLOYMENT IS FORESEEN FOR OCTOBER 2024 IN THE

CURRENT UCC WORK PROGRAMME.

9
OVERVIEW: NEW ELEMENTS

Situation applicable after the deployment of ICS 2.0:

▪ New data sets (for all modes of transport), including a

"minimum pre-loading set" in the air mode
▪ Multiple filing, i.e. lodgement of ENS by means of submission
of different data sets by the same person or by different persons,
is only applicable in the air and maritime mode of transport (see
Articles 112 and 113 UCC DA, Articles 183, 184 and 186 UCC
IA).
▪ New risk analysis processes applicable per mode of transport
(see Article 186 UCC IA).
▪ New time-limits for air cargo where the ENS must be lodged as
early as possible and at the latest before the goods are loaded
onto the aircraft on which they are brought into the customs
territory of the Union. Where only the minimum data set has
been provided before loading the other particulars have to be
sent within the currently applicable time-limits (see point 6
below).
▪ Modifications of the waivers from the obligation to lodge an
ENS (see point 4 below)

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 EXPLANATIONS OF THE REQUIREMENTS
APPLICABLE DURING THE TRANSITIONAL
PERIOD FROM 1 MAY 2016

1. L OD G E M E NT OF ENS

1.1 Submission of particulars

Art. 127 (1) Following the introduction of ICS 2.0 and after the end of the
to (6) UCC transitional period the ENS may be lodged by the submission of
required set of particulars in one or more data sets containing the data
elements as provided in Annex B to UCC DA.

Because the current Import Control System (ICS 1.0) is capable of only
receiving ENS by the submission of one data set, the TDA temporarily
suspends the multiple filing mechanism established under the UCC,
UCC DA and UCC IA until the deployment of ICS 2.0.

During the Transitional Period it remains the ultimate responsibility of

the carrier who brings goods into the EU, as defined in Article 5(40) (a)
UCC to ensure that an ENS is lodged at the customs office where the
means of transport will first enter the EU.

The following link to frequently asked questions provides examples and

practical scenarios related to the lodgement of ENS and the customs
formalities at the entry of the goods into the EU, subject to adjustments
to take into account the changes introduced by the UCC legal
framework: https://taxation-customs.ec.europa.eu/customs-4/customs-
security/import-control-system-2-ics2-0/faq_en

1.2 Use of port community or similar commercial or transport

information systems

Art. 127 (7) Ports, airports and other transport or commercial hubs use electronic
UCC platforms that connect multiple systems operated by a variety of

11
 organisations. These platforms serve as gateways for filing customs
declarations.

ENS lodged by use of such platforms may be accepted provided that

▪ customs authorities approved it,

▪ the applicable system requirements are met, and
▪ it is submitted within the required time-limits.

1.3 Access to the economic operator's computer system

Art. 127(8) Customs may accept lodgement of a notification and access to the
UCC particulars of the ENS in the economic operator's computer system.
This should be the case as long as the economic operator's system:

▪ stores and processes data in a way compatible with the

applicable requirements, and
▪ allows for transfer of information to subsequent ports and
airports (see point 3.1 below).

1.4 Advance lodgement of customs declaration or a temporary

storage declaration

In case where a customs declaration or a temporary storage declaration

Art. 130 (TSD) is lodged in advance and within the specified time limit and
UCC contains the particulars of the ENS, the lodgement of an ENS may be
waived.

2. D A T A R E Q UI RE M E N T S

2.1 Applicable data requirements

The new ENS datasets established in Annex B of the UCC DA are

Annex 9
temporarily suspended by the TDA until the deployment of ICS 2.0.
TDA
They will not be operative on 1 May 2016. Instead the current data
requirements are maintained:
▪ air mode of transport;

12
 ▪ express consignments;
▪ maritime mode of transport;
▪ road mode of transport;
▪ rail mode of transport;
▪ authorised economic operators.

The applicable data elements for the ENS that are to be used during the
Transitional Period are contained in Appendix A to Annex 9 of the
TDA.

2.2 Selected data requirements

▪ Economic operator registration and identification number

The person lodging ENS should include his own economic operator
registration and identification number (EORI). Where ENS is lodged
by one complete data set by a person different from the carrier, the
EORI of the carrier shall also be provided, e.g. where a customs agent
is acting on behalf of the carrier and lodges an ENS.

▪ Goods description

The following guidance is available for the list of acceptable and

unacceptable terms for description of goods for ENS:

http://ec.europa.eu/taxation_customs/resources/documents/customs/poli
cy_issues/customs_security/acceptable_goods_description_guidelines_e
n.pdf

3. C O M PE T E NT CU S T O M S O F FI CE F O R L O D GI NG ENS

3.1 Customs office of first entry

For goods brought into the EU from a third country by a vessel or an

aircraft calling at more than one port or airport in the customs territory
of the EU ENS should be lodged at the first customs office of entry.

13
Art. 127(3) Should the vessel or aircraft call at a third country, port or airport
UCC between EU destinations then a new ENS must be lodged to the first
customs office of entry for all the goods on board of means of transport
in accordance with all ENS rules and procedures.

No ENS is required for vessels or aircrafts sailing or flying between two

EU ports or airports.

Whenever the customs office of first entry identifies a risk for the goods
carried on the vessel or aircraft, it should pass on the risk results to the
relevant customs offices, so that these goods could be subject to
customs control upon their arrival (risk type B) or upon scheduled
discharge (risk type C).

The customs office of first entry should take immediate action in those
exceptional circumstances where Freight Remaining on Board (FROB)
is deemed to pose such a serious threat to the safety and security of the
EU that immediate intervention is required.

For deep-sea containerised traffic, where goods are not to be loaded on

the vessel for carriage into the EU a corresponding message to the
person lodging the ENS, and where different also to the carrier, must be
provided within the 24 hours' time-limit for completing risk assessment
following the lodgement of ENS. However, in case of risk information
received after the departure of the vessel, such immediate action shall
exceptionally take the form of controls at the first point of entry.

3.2 Lodgement of ENS at another customs office

Art. 127(3) One of the options to lodge ENS provided in the UCC is to submit it at

UCC, 2nd a customs office different from the customs office of first entry. This

subparagraph possibility may be available only if customs authorities so allow. MSs

will provide information about the availability of this functionality in
their system information available to economic operators.

Until the deployment of ICS 2.0 where a customs office other than the

14
 customs office of first entry is addressed that office will forward the
data required for the lodgement of ENS to the competent customs office
of first entry for risk assessment to be carried out.

In order for the possibility to lodge ENS at a customs office different

from the customs office of first entry to be used the ENS thus lodged
must be immediately registered and communicated or otherwise made
available electronically by the MS receiving the ENS to the customs
office of first entry. An MRN must be issued upon the registration of
the ENS.

Where an economic operator uses this possibility the obligation to lodge

ENS within a specific time-limit should be fulfilled at the office where
ENS was lodged, even if there is a delay in the transmission of the date
to the customs office of first entry.

4. W A I V E R S F R OM T HE OB L I G AT I ON T O L OD GE ENS

4.1 General overview

There are two types of waivers from the obligation to lodge ENS:
Art. 127 (2) ▪ for goods carried by means of transport that only pass through
(a) UCC the territorial waters or the airspace of the customs territory of
the Union without a stop within that territory, or
Art. 127(2) ▪ in other cases which are duly justified by the type of goods or
(b) UCC traffic, or where required by international agreements.

In contrast to the rules preceding the UCC legal framework those cases
do not include categories of goods on the basis of their value, such as
goods of negligible economic importance or goods subject to customs
duty relief. Under the UCC legal framework value is no longer a
condition for waiving the obligation to lodge ENS for a certain category
of goods as it could not be a criterion for assessing the safety and
security risk.

15
 The sections below deal with selected types of goods and explain the
changes to the existing rules and the transitional periods that apply. It
makes a specific mention to items of correspondence, postal
consignments and goods which benefit from the possibility to use oral
declaration or declaration by any other act. At the end explanation is
provided on other exemptions which remain valid but the conditions
under which they are granted have been changed.

4.2 Items of correspondence

Art. 1(26) Items of correspondence are defined as letters, postcards, braille letters
UCC DA and printed matter that are not liable to import or export duty. As such
they are exempted from the obligation to lodge ENS notwithstanding
Art. 104(1) the nature of the intermediary, e.g. postal operator or express courier,
(c) UCC DA that delivers them to the consignee.

4.3 Postal consignments

Art. 104(2) The general exemptions for items moved in accordance with the acts
and (4) adopted by the Universal Postal Union (UPU) are taken away. The
UCC DA table below sets out the rules that apply in various stages during the
period after 1 May 2016 but before 31 December 2020.

Until the upgrade After the ICS 2.0 and After 31.12.2020
of ICS subject to before 31.12.2020
the time-table of
the Work
Programme
ENS is not ENS is not required for ENS is required but
required consignments up to 250g. adaptations of this
Penalties should not apply requirement may
where ENS is not lodged appear necessary, by
for consignments beyond 31.12.2020 the
250g. application of the
waiver shall be
reviewed

16
 Following the deployment of ICS 2.0 but before 31 December 2020
Art. 187(5)
risk analysis for goods in postal consignment that exceed 250g shall be
UCC IA
carried out at their presentation on the basis, where available, of the
customs declaration or the temporary storage declaration.

Art. 104(2) By 31 December 2020 the Commission shall review the situation of
UCC DA, goods in postal consignments with a view of making such adaptations
third as may appear necessary taking into account the use of electronic
subparagraph means by postal operators covering the movement of goods.

4.4 Waiver for goods whose value is below EUR 22

Art. 104 (4) The waiver continues to apply until the upgrade of the ICS systems in
UCC DA accordance with the time-table of the Work Programme.

4.5 Waiver for goods declared by any other act or oral

declaration

Art. 104 (1) This exemption applies for two types of goods. These are items of
UCC DA correspondence (see point 5.2) or the following goods provided that
they are not carried under a transport contract:
▪ products obtained by Union farmers on properties located in a
third country and products of fishing, fish-farming and hunting
activities, which benefit from duty relief under Article 35 to 38
of Regulation (EC) No 1186/2009;
▪ seeds, fertilizers and products for the treatment of soil crops
imported by agricultural producers in third countries for use in
properties adjoining those countries, which benefit from duty
relief under Article 39 to 40 of Regulation (EC) No 1186/2009;
▪ means of transport which benefit from relief from import duty
as returned goods in accordance with Article 203 UCC;
▪ pallets, containers and means of transport, and spare parts,
accessories and equipment for those pallets, containers and
means of transport when they are covered by an oral
declaration;

17
 ▪ portable music instruments re-imported by travellers and
benefiting from relief from import duty as returned goods in
accordance with Article 203 UCC

4.6 Changes in the remaining exemptions

▪ ATA or CPD carnets

Goods moved under ATA or CPD carnets continue to be exempt

but only if they are not subject to a transport contract:

▪ Goods supplied for consumption, sale or use on-board vessels

or aircrafts

The exemption for goods supplied on board vessel or aircraft is

extended to all maritime and air means of transport irrespective
whether they are calling outside the EU customs territory or not.

▪ Supplies
A new exemption has been added for vessels and goods carried on
them which enter the territorial waters of a MS with the sole
purpose of taking on board supplies without connecting to any of
the port facilities.

5. T I M E - L I M I T S F OR L O DG E M E NT O F ENS

Art. 105-109 The following time-limits are applicable as from 1 May 2016 during the
UCC DA overall transitional period.

18
 MARITIME TRANSPORT TIME-LIMIT
1. Containerised cargo other than 24 hours before loading
short-sea shipping onto the vessels on which
the goods will enter the
customs territory of the EU
2.Bulk or break bulk cargo other 4 hours before the arrival of
than short sea shipping the vessel at the first port of
entry into the customs
territory of the Union
3. In case of goods coming from: 2 hours before arrival of
- Greenland, the vessel at the first point
- the Faroe Islands of entry into the customs
-Iceland territory of the Union
- Ports of the Baltic sea, the North Sea,
the Black Sea and the Mediterranean
Sea,
- all ports of Morocco
4. Between a territory outside the 2 hours before arrival at
customs territory of the Union and the the first point of entry
French overseas departments the
Azores, Madeira or the Canary
Islands, where the duration of the
voyage is less than 24 hours

AIR TRANSPORT TIME-LIMITS

1. Duration of less than 4 hours Actual departure

2. Duration of 4 hours or more 4 hours before the

arrival of the aircraft at
the first airport in the
customs territory of the
Union
RAIL TIME-LIMITS
1. Where the train voyage 1 hour before arrival of the goods
from the last train formation in the place for which the customs
station in a third country is office of first entry is competent
less than 2 hours to the
customs office of first entry
2. In all other cases 2 hours before the arrival of the
goods at the place for which the
customs office of first entry is
competent

For road transport the deadline is 1 hour before the arrival of the goods

19
at the place for which the customs office of first entry is competent.

For inland waterways the deadline is 2 hours before the arrival of the
goods at the place for which the customs office of first entry is
competent.

For combined transportation the applicable time limit is the one valid
for the active means of transport entering the customs territory of the
Union.

6. L OD G E M E NT OF ENS B Y A T HI R D PA RT Y

During the transitional period the current possibility of lodging ENS by

a third party lodging an ENS on behalf of or instead of the carrier
remains applicable. However, one modification involves the
termination of the requirement that an ENS lodgement by a third party
such as a freight forwarder or non-vessel operating common carrier
(NVOCC) instead of the carrier shall be done only with the carrier's
"knowledge and consent". As the carrier remains responsible that an
ENS be lodged within the prescribed time-limit the termination of the
"knowledge and consent" provision suggests that a carrier wishing to
allow another party such as an NVOCC to lodge its own ENSs, instead
of the carrier, will wish to have a very clear communication protocol in
place with such an NVOCC in order to ensure a timely lodgement.

The carrier's EORI number and transportation document number (e.g.

ocean (master) air waybill number) must always be included in any
third party ENS lodgement. Among other required data elements the
third party needs to obtain from the carrier the following:

▪ mode of transport at the border;

▪ expected date and time at first place of arrival/entry in the
customs territory of the Union; for ocean going vessels,
however, only the expected date of arrival is required.
▪ first place of arrival/entry code;

20
▪ country code of the declared first office of arrival/entry;
▪ the IMO vessel number (in case of maritime shipments); or the
truck registration number (in the case of road transport);
▪ the nationality of the active means of transport entering the
customs territory the customs territory, however, this element is
not required for sea and air transport;
▪ voyage or trip number or, in any case of code-sharing
arrangements in air transport, the code-sharing partners' flights
numbers (this data element is not required for road transport);
and
▪ subsequent ports or airports of call in the customs territory of
the Union.

The carrier would need to make such data elements available to the
third party declarant preferably at the time of booking or as
logically required for a timely submission of that party's ENS
lodgement.

Once the third party, with the carrier's agreement undertakes to

lodge the ENS, the content, accuracy and completeness of the ENS
filing is this third party's responsibility. This obligation follows
from the general rule laid down in Article 15 (2) UCC and is
irrespective of penalties or sanctions that might be applicable.

Immediately upon registration of the ENS, the customs authorities

shall notify the third party declarant of the MRN. The customs
authorities shall also notify the carrier provided that he is
electronically connected to the customs systems and provided that
he, as required, has been identified by his EORI number in the third
party ENS lodgement.

If the carrier has agreed that a third party will lodge the ENS
instead of him, the carrier should not make his own lodgement for
the same shipment. Similarly, a third party should not lodge without
the carrier's prior agreement.

21
 In cases where double filings for the same consignment nonetheless
occur, i.e. the carrier and a third party both lodge ENS for the same
shipment customs authorities may decide to use both filings for
their safety and security risk analysis. Otherwise they should
consider that the ENS lodged by the carrier is the valid one. Double
filings would in any case not affect compliance with the legal
requirement that an ENS is made and within specified deadlines.

7. U N I N T E N T I ON AL DO UB L E L O D GE M E N T

Examples:

▪ an ENS is lodged by a freight forwarder and subsequently by

the carrier;
▪ an ENS is lodged by the importer and subsequently by the
carrier or freight forwarder; or
▪ a customs declaration containing the ENS data is lodged by the
importer or, in case of transit, the declarant, and subsequently
an ENS is lodged by the carrier or freight forwarder.

For the national IT systems which could handle only one ENS per
consignment; it is recommended that the ENS data previously
declared be disregarded. The ENS lodged by the carrier, however,
should prevail. That holds true also in the cases where it is lodged
before the declaration of the other person. The information from
both ENS can nevertheless be used for the purposes of risk analysis.

8. R E S P ON S I B I L I T I E S O F T HE DE CL AR AN T

As with all declarations and notifications, the declarant should only

be held liable for the accuracy and completeness of the data
submission at the time of lodgement of ENS based on the
information made available to him. Unless he has reasons to believe
that the data provided is not correct he can base his ENS lodgement

22
 on data provided to him by his contracting parties. On the other
hand, the persons who initiates and contractually agrees with e.g. a
consolidator, a freight forwarder or a carrier for the carriage of a
cargo shipment to the customs territory of the Union, must provide
complete and accurate cargo shipment information to that carrier,
freight forwarder or consolidator.

When providing the required data the declarant should not declare
cargo fixing equipment like belts, brackets, cargo securing parts etc.
since these objects are considered to be part of the packaging and
thus part of the goods declared.

If the declarant finds out that one or more particulars of the ENS are
incorrectly declared or have changed, the declarant may request an
amendment to the ENS. Additionally, the declarant should inform
customs if he becomes aware that a person initiating cargo
shipments to be carried to the customs territory of the Union
systematically provides incorrect cargo shipment information.

9. A M E N D M E N T T O T HE ENS

Art. 129 In the interests of providing the most complete and accurate ENS as
UCC possible for proper risk assessment, amendments should be allowed
in all cases that are not referred to in the second subparagraph of
Article 129 (1) UCC.

Only the party submitting particulars of the ENS may amend those
particulars. If the declarant becomes aware that the particulars
initially submitted are not correct any more, he should request an
amendment to the ENS.

In principle, there is no limitation foreseen in legislation as regards

the data elements that can be subject to amendment. However, in
practice, in case the declarant changes and therefore an amendment
to the ENS would be necessary, it would be more practical to

23
invalidate the original ENS and lodge a new one instead.

Amendments to the ENS do not suspend or renew the deadlines for

lodgement of ENS.

Where an amendment is made, risk analysis should be performed

again to accommodate the amended particulars. That would have an
impact on the release of the goods only where the amendment is
made so shortly before the arrival that the customs authorities need
additional time to perform a proper risk analysis.

If the amendment to the ENS was made and the risk analysis
pertaining to the amendment has been performed the risk identified
and the particulars of the ENS concerned should be forwarded to
the competent customs authorities at the subsequent port or airport.

24
 PART C
FORMALITIES AT ENTRY
OTHER THAN THE LODGEMENT OF ENS

SITUATION APPLICABLE AS OF 1 MAY 2016

TRANSITIONAL MEASURES

Current submission mechanisms for notifications of arrival and

presentation and for lodgement of the temporary storage declaration
Art. 9, 10 as well as data requirements valid before 1 May 2016 will remain
and 11 TDA operable as long as ICS 2.0 and the national UCC Notification of
Arrival, Presentation Notification, and Temporary Storage systems
are deployed or upgraded according to the MS national planning.

The data requirements for the Arrival Notification and for the
Presentation Notification are not laid down in Annex 9 TDA.
Pursuant to the third subparagraph of Article 2 (4) UCC DA MS
must ensure that the data requirements that they request are such as
to warrant that the provisions governing those notifications can be
applied.

Until the respective IT systems are in place the data requirements

for the diversion notification are laid down in Annex 9 TDA and
are identical to the ones applicable before 1 May 2016.

NATIONAL TIMETABLES FOR THE UCC NOTIFICATION OF ARRIVAL,

PRESENTATION NOTIFICATION, AND TEMPORARY STORAGE SYSTEMS
DEPLOYMENTS OR UPGRADE WILL BE COMMUNICATED TO THE
COMMISSION FOR INCLUSION IN THE UCC WORK PROGRAMMEME AND
COMMUNICATION TO TRADE

25
 SITUATION APPLICABLE FOLLOWING
DEPLOYMENT OR UPGRADE OF MEMBER STATES
IT SYSTEMS

After the expiry of the respective transitional periods, as may be the

case, the electronic data transmission becomes mandatory and new
enlarged and harmonised data requirements are in place.

1. A R R I V A L NO T I F I C AT I O N

Art. 133 The Arrival Notification is the message sent to the customs office of
UCC first entry to advise it that the vessel or the aircraft has arrived.

The Arrival Notification may take the form of information available by

a sea going vessel or for an aircraft, specifically the arrival manifest.

The Arrival Notification should contain the particulars necessary for the
identification of previously lodged ENSs. In case of combined
transportation, such particulars may be provided by the operator of the
active means of transport entering the customs territory of the Union by
communication upon its own choice.

The Arrival Notification is provided by, either:

▪ the MRN for all the shipments carried on the means of transport
together with the mode of transport at the border, the country
code of declared first office of entry, the declared first place of
arrival code and the actual first place arrival code, or
▪ the so-called "Entry Key" data elements, i.e. the mode of
transport at the border, the identification of the means of
transport crossing the border, e.g. in maritime or air traffic IMO
vessel number, or the IATA flight number, the date of expected
arrival at the declared customs office of first entry, the code for
the declared first place of arrival and the code for the actual first

26
 place of arrival code.

2. D I V E R S I O N N O T I F I C AT I ON

Art. 2 (4) Where the sea-going vessel or an aircraft is to be diverted to a MS

UCC Annex different from the MS where the declared office of first entry is located
1 TDA and also different from where any of the declared offices of subsequent
entry is located, a diversion notification must be submitted by the
operator of the means of transport.

Diversions are made entirely at the discretion of the vessel operator and
require no justification. However, the submission and form of the
diversion notification must comply during the transitional period, with
the specifications laid down in Annex 9 to the TDA and the associated
explanatory notes.

The diversion notification could, at the choice of the operator, take

either of the two forms described in section 1 above for the arrival
notification. The customs office which received the notification should
send any positive risk information and the particulars of the respective
ENS to the new, actual customs office of first entry. The vessel operator
should send a diversion notification only after all the ENSs concerned
have been lodged as it is not possible to amend ENS once a diversion
notification has been notified.

Example

A vessel is scheduled to enter the customs territory of the Union in MS

A as first customs office of entry, with subsequent calls at ports in MS
B, MS C, MS D and MS E. For operational reasons the vessel makes an
unscheduled additional port call at MS X prior to MS A, thus replacing
the latter as the new actual EU first customs office of entry. Because
the port in MS X was not indicated in the ENS a diversion notification

27
must be submitted by the carrier to the original first customs office of
entry – port in MS A. Customs at that port should then process the
diversion notification and communicate all relevant information to MS
X.

By contrast, no diversion notification is required where a simple change

of route with the consequence that the active means of transport is
entering the customs territory of the Union at a customs office in a MS
of subsequent entry declared in the ENS instead of the customs office of
first entry declared in the ENS.

The declared customs office of subsequent entry would already have

received information on identified risks from the declared customs
office of first entry. For this reason, no new ENS or amendment to a
previously lodged ENS can be required.

Example

A vessel is initially planned to enter the customs territory of the Union

at a port in MS A as first customs office of entry and a port in MS B as
a subsequent customs office or entry. For operational reasons the vessel
skips MS A and goes directly to MS B. Le Havre was indicated on the
original ENS as a subsequent port and thus no diversion notification is
required.

No diversion notification is required in case of a transit operation.

For other modes of transport arriving at a customs office of first entry in

a different MS than the one of the customs office of first entry declared
in the ENS, a new ENS must be lodged at the office of first entry
instead of a diversion notification.

28
 3. P R E S E N T A T I ON OF G O OD S T O CUS T O M S

Art. 139 (1) Unless already under a transit procedure and without prejudice of the
UCC actions that may have to be taken by the first customs office of entry
resulting from the risk analysis as referred to in Article 128 UCC, goods
brought into the customs territory of the Union must be presented to
customs or in the free zone, upon their arrival in that territory and be
available for customs controls.

For maritime and air transport the presentation of goods by the carrier at
the designated customs office or at any other place designated or
approved by the customs authorities may be done in one instance for all
the goods that are to be unloaded from the vessel or the aircraft but they
shall not be required to be presented individually to customs..

For other modes of transport – the presentation of goods takes place

upon the arrival at the designated customs office or any other place
designated or approved by the customs authorities.

Art. 139 (6) Special conditions, including a waiver from the obligation to present
UCC goods to customs should be allowed, provided that customs controls
and supervision could be properly carried out, in cases of:

▪ goods transported within frontier zones;

▪ goods transported in pipelines and wires;
▪ items of correspondence or other goods of negligible economic
importance such as letters, postcards and printed matter and
their electronic equivalents held on other media;
▪ goods carried by travellers.

Other methods of information may serve the purpose of presentation

notification. For example, a reference to the ENS in the §carrier's
"Arrival Manifest" should be accepted as the "Presentation
Notification".

29
 PART D
TEMPORARY STORAGE

Art.5 (17) Temporary storage refers to a legal situation applicable to non-Union

UCC goods that are stored under customs supervision. It starts from the time
of the presentation of goods to customs and could last up to no more
than 90 days. At the latest at the presentation of the goods to customs a
temporary storage declaration (TSD) is to be lodged. A breach of this
obligation may incur a customs debt for non-compliance.

SITUATION APPLICABLE AS OF 1 MAY 2016 -

NEW ELEMENTS

▪ the time limit for temporary storage is extended to 90 days without

a possibility of further extension;
▪ the provisions of a guarantee becomes mandatory for authorisations
to operate temporary storage facilities that are new, including those
that are granted after a reassessment;
▪ there is a possibility to move goods between temporary storage
facilities without declaring them for another customs procedure.

TRANSITIONAL MEASURES

These transitional measures apply until the deployment or upgrade of

the national UCC Notification of Arrival, Presentation Notification and
Temporary Storage Systems and include:

▪ lodgement of TSD (see section 1);

▪ MRN (see section 1.3);
▪ data requirements (see section 1.3);
▪ applications and authorisations (see section 2.1).

30
 1. T E M P OR A R Y S T O RA G E DE C L A RAT I O N

1.1. Lodgement

The temporary storage declaration shall be lodged at the latest at the

time of the presentation of the goods to customs.

Art.11 TDA Lodgement of TSD remains possible by means other than electronic
methods in accordance with the requirements that are in force in MS by
1 May 2016.

While the issuance of an MRN under the UCC becomes mandatory for
the registration of TSD it is not mandatory on 1 May 2016 before the
expiry of the transitional period.

Art.145 (3) TSD could be lodged by one of the following persons:

UCC

▪ the person who brings the goods into the customs territory of
the Union;
▪ the person in whose name or on whose behalf the person who
brings the goods into that territory acts;
▪ the person who assumes responsibility for carriage of the goods
after the they were brought into the customs territory of the
Union;
▪ any person who immediately places the goods under a customs
procedure;
▪ the holder of an authorisation for the operation of storage
facilities or any person who carries out an activity in a free
zone.

Form of lodgement of TSD:

▪ a submission of the particulars of TSD;

▪ a reference to the ENS followed by a supplementary submission
of the missing elements of the TSD such as the exact location of
the goods in TS (see below);

31
 ▪ a cargo manifest or another commercial document submitted
before arrival can be used as a TSD provided that it contains the
Art.145 (5) required particulars of the TSD and is made available to
UCC customs authorities. Data elements included in this document,
for example data pertaining to the location of the goods should
be sufficient to identify the holder of the temporary storage
authorisation to whom contact may be made by customs
authorities to determine the precise location of the goods;
▪ Customs authorities may accept that commercial, port or
transport information systems are used to lodge a TSD provided
that they contain the necessary particulars for such a
declaration. Data elements included in this document, for
example data pertaining to the location of the goods should be
sufficient to identify the holder of the temporary storage
authorisation to whom contact may be made by customs
authorities to determine the precise location of the goods.

1.2. Waiving the obligation to lodge TSD

When TSD provides the data required and has been lodged within the
Art. 145 (8)
respective time limits and in accordance with any conditions that are
UCC
required it could also is used for:

▪ an Arrival Notification;
▪ presentation of goods to customs.

Art. 145 (9)

The obligation to lodge TSD may be waived in the following cases:
UCC

▪ a customs declaration has been lodged before the goods are

presented to customs;
▪ at the latest at the time of presentation of the goods to customs it
has been determined that the goods have obtained the status of
Union goods.

32
Art. 145 (11)
UCC Where non-Union goods moved under a transit procedure are presented
to customs at an office of destination within the customs territory of the
Union, the particulars of the transit operation shall replace the
temporary storge declaration, hereinafter TSD (therefore, no TSD
needs to be lodged), on the condition that these particulars fulfill the
requirements for the supervision of the goods in temporary storage.

The particulars of a transit operation meet the above requirements

where Customs deem them sufficient in order to supervise the goods
placed in temporary storage, before their placing under a customs
procedure or their re-exportation. Where Customs judge that more
information is needed for the supervision of the goods, they may
request for such information, e.g. in accordance with Article 306(1)
UCC-IA.

This facilitation, if desirable, may be used by the holder of the transit

procedure or by the holder of the goods, who will be the person storing
the goods in temporary storage..

As soon as the transit procedure is ended, the responsibility for the

temporary storage of the goods is conveyed to the person storing the
goods in temporary storage.

Where the above facilitation is used, there is no separate temporary

storage declaration, unless the holder of the goods wishes to lodge one
after the end of the transit procedure. Unless a temporary storage
declaration is lodged, the declarant of the subsequent customs
declaration is obliged to refer to the MRN of the transit declaration in
the previous document section.

1.3. Data requirements

Current data requirements for the TSD remain applicable during the
transitional period. Following the deployment or upgrade of the relevant

33
 national IT systems the UCC DA harmonised TSD data set as provided
in Annex B to UCC DA will become applicable.

During the relevant transitional period there are no common data

requirements. Pursuant to the third subparagraph of Article 2 (4) UCC
DA MS must ensure that the respective data requirements are such as to
warrant that the provisions governing the TSD can be applied.

Art.145 (4) In particular, the TSD must always contain a reference to the ENS when
UCC it is lodged for the same goods and the lodgement of ENS is required.
The obligation to provide a reference to the ENS shall, however, is
waived in the following circumstances:

▪ the obligation to lodge ENS:

- has been waived pursuant to Article 104 UCC DA, or
- does not apply, e.g. in case of intra-EU maritime traffic;
▪ goods have already been in temporary storage, e.g. when they
were presented to customs in case of transhipment in the
customs office of first entry and subsequent unloading and
storage took place under the supervision of the competent
customs office where the goods are unloaded; this scenario
could also be applicable in case of stopover flights; or
▪ goods have been placed under a customs procedure and have
not left the customs territory of the Union.

During the relevant transitional period MS should decide whether to

apply the requirements for the application and authorisations for the
operation of temporary storage facilities as defined in Annex B to the
UCC DA or to use either:

▪ the data requirements established under the legislation

preceding the UCC, UCC DA and UCC IA, or
▪ other alternative data requirements.

1.4 Amendment to the TSD

If the TSD that contains at least the particulars of an ENS is lodged

34
 pursuant to Article 130 (2) UCC the TSD may be amended even after
the notification of arrival where the IT systems so allow.

2. P L A C E OF T E M P OR A RY S T OR A GE

Goods could be placed under temporary storage in three categories of

places:

▪ temporary storage facilities,

▪ places approved by the customs authorities,
▪ places designated by the customs authorities.

2.1 Temporary storage facility

Application and authorisation

Art.148 An authorisation is requested for the operation of a temporary storage

UCC facility and must be requested by the operator of the facility. The
temporary storage facility must be exclusively operated by the holder of
the authorisation. This does not exclude that certain activities are
carried out by 3rd parties under the responsibility of the holder of the
authorisation..

Existing authorisations to operate temporary storage facilities remain

valid after 1 May 2016 until reassessment of MS authorities at the latest
by 1 May 2019.

Examples:
A cargo terminal operator at an airport applies for an authorization to
operate a TS facility on specific premises.
A terminal operator in a seaport applies for an authorization to operate a
TS facility on specific places.

The authorisation for the storage of Union goods in temporary storage

facilities should be given only where clear distinction may be made
between Union and non-Union goods in case of identical goods,

35
 because accounting segregation is not provided for under temporary
storage. Accounting segregation is foreseen only for customs
warehousing (see Article 177 of UCC-DA).

Guarantee

Art.148 (3) The provision of the guarantee for temporary storage facilities is
UCC, Art. mandatory. However, upon application, economic operators may be
95(32) UCC authorised to use a comprehensive guarantee including with a reduced
amount or a waiver.

Records
In case of an amendment to the TSD, the holder of the authorisation
shall ensure that the records are updated accordingly.

2.2. Other places designated or approved by the customs

authorities for temporary storage

▪ Places approved by the customs authorities

Upon application, Customs authorities may approve places other than
TS facilities to be used for TS. In the absence of specific data
requirements for this application, the customs authorities should use at
Art.147 (1) their discretion the most relevant data requirements which, however,
UCC should be sufficient to warrant that the relevant legal provisions can be
applied. The approval may be granted on an ad hoc basis, or for a
certain period of time.

This possibility may be used where goods are to be placed under a

Art.115 (2)
customs procedure or re-exported in 3 or 6 days respectively following
UCC DA
their presentation to customs, unless the customs authorities require the
goods to be examined in accordance with Article 140(2) of the Code.

Art.148
(2)

36
UCC In addition, the following conditions must be met:
▪ in the absence of a comprehensive guarantee and unless the place
has been designated by customs, a guarantee is provided;
▪ the person who stores the goods must be established in the EU;
▪ the person who stores the goods must demonstrate a proper conduct
of the operation.

Examples:

Goods arrive by road at the premises of an authorised consignee (within

the meaning of Articles 233 (4) (b) UCC), who applies for an
authorisation for approved place to store these goods under TS at his
premises. In that case, the particulars of the transit declaration are used
as temporary storage declaration.

Timber arrives from a 3rd country at the land border and it needs to be
measured before the customs declaration for release for free circulation
is lodged. During the time of measuring, the goods are in temporary
storage at an approved place.

The authorisation for the use of a place approved by customs

authorities for TS, and the authorisation for authorised consignee each
have their own legal basis.

▪ Places designated by the customs authorities

Places designated by the customs authorities are places established as
such at the discretion of the customs authorities. The purpose for
designating such places is to ensure effective and efficient customs
control and supervision, in particular for cases where, due to the nature
of the goods or the nature of the technical means used for the customs
control and supervision, the goods cannot be properly controlled
immediately at the customs office. By contrast to the places approved

37
to be used for TS, a permission by the customs authorities is not
required.

In case where goods are stored under TS in a warehouse that is

authorised as a customs warehouse and which has been designated by
the customs authorities for the purposes of the TS, a guarantee for TS
should not be required.

The cases where places designated by customs authorities are used

cover, but are not limited to:

▪ Cases where, depending on the volume of consignment traffic,

customs authorities may direct such traffic to designated places
so that it can be treated separate from other traffic, e.g.
separate from baggage or general cargo traffic;

Examples
Customs offices where the volume of the goods is small;
Dedicated places in the passenger halls in case where
consignments/goods are brought as part of the unaccompanied
luggage;
Freight sheds in case of consignments carried as freight.

▪ Goods are presented at the competent customs office and a TS

declaration is lodged at the same time. The customs authorities
decide that the goods must be checked physically but because
of the nature of the goods physical checks at this office are not
possible. Customs offices direct the traffic to suitable places

Example
Presentation to Customs of frozen foods or hazardous goods.

38
 ▪ Other cases

Examples

Customs authorities use a mobile scan. Any place where goods are
scanned by this device is a place designated by customs authorities.

Summary of main features of approved and designated places:

Subject TS facility Approved place Designated place Remarks

(for TS)

Trigger Application by Request/application Decision by

EO in CDS by EO depending on Competent
national practices customs authority

Authorisation Yes Yes No

Guarantee Yes Yes No

Storage period up to 90 days up to 3/6 days up to 90 days

Subsequent Placing under Placing under Placing under

action customs customs procedure customs
procedure or or re-export procedure or re-
re-export export

Record Yes No No
keeping
obligation

Declaration Yes Yes Yes

for Temporary
storage ( the
transit
declaration
may be used as
DTS)

39
 3. S T O R A GE OF U NI O N AN D N O N -U NI O N G O OD S

Art.148 (6) Combined storage of Union and non-Union goods in a facility which is
UCC authorised to be used as a temporary storage facility, is possible only
where Union goods can be identified. This identification is not
possible, for instance, where non-Union sugar and Union sugar are
stored in one silo because this would require accounting segregation
which is allowed only for customs warehousing.

4. M OV E M E N T O F NO N -U NI O N G O ODS B E T W E E N

T E M P OR A R Y S T OR AG E FA CI L I T I E S

4.1 General rules

Art.148 (5) Article 148 (5)(a) UCC allows for movements of goods between
UCC temporary storage facilities situated in one MS.

Article 148(5)(b), (c) UCC, Article 118 UCC-DA UCC and Article
193(1)-(3) UCC IA lay down exhaustively the requirements for
allowing movements of goods between temporary storage facilities
situated in different MSs.

The authorisation for the operation of the temporary storage facility

should establish the conditions under which such movements may take
place. A separate authorisation for the movement itself should not be
required.

In case where there is an existing authorisation for an operation of a

temporary storage facility and customs authorities approve the
possibility to move goods between temporary storage facilities, the
existing TS authorisation should be amended to include the approval.

In cases where the movement of goods in temporary storage is

envisaged between storage facilities located in more than one MS, the
competent customs authority for the temporary storage facility from
which the goods are to be moved should consult the customs authorities

40
concerned in order to ensure the fulfilment of the conditions before
authorising such movement. The authorisation for use of the temporary
storage facilities should contain a reference to the decision taken
pursuant to this consultation and the date when it was notified to the
applicant. It is recommended that, if customs authorities agree, a new
authorisation will not be necessary.

4.2. Cases

4. 2.1. The customs authorities may authorise the holder of the TS

authorisation to move non-Union goods in temporary storage
from one of his temporary storage facility to another temporary
storage facility, which is also operated by him, provided all of
the following conditions are fulfilled:

• The movement would not increase the risk of fraud;

• The movement takes place under the responsibility of
one customs authority (meaning only one MS is
involved);

(see Article 148(5)(a) UCC)

4. 2.2. The customs authorities may also authorise the holder of the TS
authorisation to move non-Union goods in temporary storage
from his temporary storage facility to another temporary storage
facility, which is located in the same Member State but which is
operated by another person, provided all of the following
conditions are fulfilled:

• The movement would not increase the risk of fraud;

• The movement takes place under the responsibility of
one customs authority (meaning only one MS is
involved);

(see Articles 148(5)(a) UCC and 193(4) IA)

41
4.2.3 The customs authorities may also authorise the holder of the TS
authorisation to move non-Union goods in temporary storage
from his temporary storage facility to another temporary storage
facility, which is also operated by him under the same TS
authorization and which is located in another Member State,
provided all of the following conditions are fulfilled:
• The movement would not increase the risk of fraud;
• The holder of the TS authorization is AEO for customs
simplifications (AEOC).

(see Articles 148(5)(b) UCC and 193(1),(2) IA)

Such authorisation would require a prior consultation of the other

Member State.

4.2.4 The customs authorities may also authorise the holder of the TS
authorisation to move non-Union goods in temporary storage
from his temporary storage facility to another temporary storage
facility, which is located in another Member State and which is
operated by another person, provided all of the following
conditions are fulfilled:

• The movement would not increase the risk of fraud;

• The holders of the TS authorisations are AEOs for
customs simplifications (AEOC).
• The movement to other temporary storage facilities in
another Member State has to be in compliance with the
procedural rules laid down in Article 193 UCC-IA.

(see Article 148(5)(c) UCC, Article 118 UCC-DA UCC and

Article 193 UCC-IA)

Such authorisation would require a prior consultation of the other

Member State.

42
The movement of goods between temporary storage facilities is
different from the movement of goods from a temporary storage facility
to a place designated by the customs authorities.

Example Movement of maritime containers from the temporary

storage facility to the scanner site which is a place operated by the
customs authority is not considered as a movement under temporary
storage in accordance with Article 148(5) UCC.

4.3. Temporary storage declaration

The goods in temporary storage moved between temporary storage

facilities are covered by only one TS declaration lodged with the
customs authorities competent for the temporary storage facility from
which the goods are moved.

The holder of the authorisation for the operation of the temporary

storage facility to which the goods were moved should make a reference
to the TS declaration in his records.

4.4 Duration and time-limit

Temporary storage does not begin anew with the arrival of goods at the
temporary storage facility of destination. The time limit for temporary
storage begins with the presentation of goods to customs competent for
the place where the temporary storage facility of departure is situated
and is not to be suspended by the movement. A new temporary storage
period could only potentially begin for such goods where they have
been placed under an external Union transit procedure.

According to Article 149 UCC, the end of the temporary storage takes
place when the non-Union goods are placed under a customs procedure
or re-exported within 90 days, i.e. upon the release of the goods covered
by a customs declaration or, in case of a re-export, upon the exit of the

43
goods from the customs territory of the Union, respectively (see Article
194 UCC). The storage period for the non-Union goods in temporary
storage cannot be extended beyond 90 days.

The release of the goods covered by a customs declaration for the

placing of the goods under a customs procedure requires that the goods
have been presented to Customs and are available for customs controls.
However, according to Article 148(4) UCC, the records of the
temporary storage facilities must contain information with regard to,
among others, the identification of the goods stored. Therefore, the
records of the facilities for temporary storage should reflect the
information mentioned in the UCC as long as the goods are stored in
these premises, regardless whether they are in temporary storage or
have already been released for a customs procedure.

In order to avoid that a customs debt incurs because of the end of the 90
days time-limit, it is suggested to place goods under the customs
warehousing procedure if goods need to be stored for a period longer
than 90 days.

4.5 Responsibilities of the holders of temporary storage facilities

In cases where movement takes place as described under points 4.2.2

and 4.2.4 above, the responsibility of the holder of temporary storage
facility ends when the goods are entered in the records of the holder of
the temporary storage facility where the goods arrive. It is possible that,
as a result of the consultation between the competent customs
authorities, it is otherwise provided in the authorisation.

Where the holder of the temporary storage facility of arrival or

departure does not comply with the requirements to inform the
competent customs office where it is located and the holder of the other
temporary storage facility, a customs debt for non-compliance could
incur pursuant to Article 79 UCC. Penalties that are provided under the
national law remain applicable. In addition, holder of the temporary

44
 storage facility may lose his AEOC status.

4.6 Exchanges of information

The following illustration shows the exchanges of information that is

required where goods are moved between temporary storage facilities as
described under point 4.2.4 above:

Each of these exchanges of information should refer to:

▪ the MRN of the TSD; during the transitional period another

identifier could be used;
▪ the day on which the temporary storage movement is bound to
end.

MS1 MS 2
Departure Arrival
Customs authorities Customs authorities

Holder TS facility Holder TS facility

45
4.7 Summary

Goods must be presented to customs upon arrival in the customs

territory of the EU. In order to move non-Union goods between
temporary storage facilities, there are two possible solutions:

1. Movement of goods under TS

In the four cases described under point 4.2 non-Union goods in
temporary storage may be moved to another temporary storage
facilities.

2. External Union transit of goods

Following their presentation and within the 90-day deadline, the
goods are placed under external Union transit procedure and
moved to another temporary storage facilities where the transit
will end and the goods would be again in (a new) temporary
storage.

The main features and differences of movement under temporary

storage and the external Union transit procedure are summarized in the
below table:

46
 Temporary Storage (TS) Movement External Transit Procedure
Declaration Temporary storage declaration (may Customs declaration for external
also take the form of a reference to an transit (customs procedure). NCTS has
ENS supplemented by the particulars of to be used. National transit procedures
TSD or (e-) manifest or any other not allowed under UCC, not even
transport document if it contains the under the transitional period.
particulars of a TSD.
Presentation Presentation to be made immediately, Presentation to be made immediately,
of goods to Article 139 UCC at the place/port of Article 139 UCC at the place/port of
customs entry. entry. Goods in TS from that moment
(Article 144 UCC). Goods in TS may
subsequently be placed under external
transit (within 90 days according to TS
rules).
Authorisation Yes (Article 148 UCC) No (only in case of simplification).
Guarantees Yes, mandatory (Article 148(c) UCC) Yes, mandatory, although reduction or
although reduction or waiver by waiver by authorisation possible
authorisation possible.
How is No specific requirements apart from Records must not be kept but goods
customs Article 148(5) UCC, which says that are to be sealed; other identification
supervision movement is possible 'under the measures and a waiver from sealing
ensured? condition that movement does not are possible. Electronic monitoring of
increase the risk of fraud' and the the goods in transit.
operator needs to be an AEOC. If more
than one MS is involved, Article 193
UCC-IA must be respected. No specific
legal requirement for goods to be sealed.
However, records must be kept which
contain information about movement of
goods (see Article 148(4) UCC).
AEO Yes, if more than one MS is involved No.
requirement
90-day time End of temporary storage within 90 End of temporary storage within 90
limit days (same 90-day- time-limit days by placing goods under the
regardless the movement to other external transit procedure. With the
temporary storage facilities) end of external transit goods are again
in temporary storage (new 90 day-
time-limit)

47
 PART E
CUSTOMS DECLARATION

N EW ELEMENTS :

▪ Standard and simplified declarations may also be lodged by

entry in the declarant's records.
▪ Customs declarations, other than oral declarations and
declarations by any other act, must be lodged by electronic
means.
▪ Limitation of the cases where a paper-based declaration could
be used (see section 1).
▪ Change of the cases where a declaration by any other act could
be lodged (see section 2).
▪ Change of the cases where an oral declaration could be lodged
(see section 3).
▪ New rules on the lodgment of the customs declaration before
the presentation of goods to customs (see section 5).
▪ New declaration for postal consignments with a reduced dataset
(see section 6)

T RANSITIONAL MEASURES :

Art 14 TDA They apply until the dates of upgrade of national import systems and
are with regard to:

▪ The possibility for MS to allow the use of means other than

electronic means for the lodgment of customs declaration for
release for free circulation (see section 1).
▪ Declaring goods whose intrinsic value does not exceed EUR22
by means of a declaration by any other act, (see section 1).
▪ Goods in postal consignments moved in accordance with the
rules adopted under the acts of the UPU (see section 1),
▪ Lodgment of a customs declaration prior to the presentation of
the goods (see section 5).

48
 1. L OD GM E N T O F T HE C US T OM S DE CL A RAT I ON

Art 14 TDA The general rule is that an electronic declaration is lodged instead of the
and 2 (4) Single Administrative Document.
UCC DA,
During the transitional period, however, until the upgrading and
deployment of relevant IT systems, MS may allow customs declaration
for release for free circulation to be lodged by means other than
electronic means. In this case the application of the data requirements
under Annex B to UCC DA is to be suspended. Depending on the form
of non-electronic means of exchange of information that are used there
Appendices
different data sets will apply during these transitional periods.
B2 and B4
TDA During the transitional period goods in postal consignments whose
value is above the threshold for an exemption from duty relief but
below the statistical threshold of EUR 1000 should be declared in
accordance with the practices in place before 1 May 2016.

2. U S E O F PA PE R - B AS E D DE CL A RA T I ON S

Travellers may lodge a paper-based customs declaration in respect

Appendices goods carried by them.
B1and B3
In addition, during the transitional period the following forms of paper-
TDA
based declarations could be used:

▪ Paper-based single administrative document;

▪ Single administrative document to be printed by a computerised
declaration-processing system;
Art. 144
▪ use of paper-based CN 22 declaration/or CN 23 declaration for
UCC DA
declaring goods moved in postal consignments.

3. D E C L A R A T I O N B Y A N Y OT HE R AC T .

Art.141 (1) Musical instruments carried by travellers can be declared by any other
UCC DA act (see ‘Musical instruments carried by travellers’ in Article 250 of the

49
 Guidance on Special Procedures other than Transit).

Art.141 (2) Items of correspondence shall be deemed to be declared for release for
UCC DA free circulation by their entry into the customs territory of the Union
irrespective of the declarant or type of intermediary (postal service or an
express courier).

Under the same conditions postal operators moving goods under the
rules of the UPU could lodge a declaration by any other act for goods
that benefit from customs duty relief provided that taxes and other
charges have been collected.

Art.141 (5)) During the overall transitional period existing rules for declarations by
UCC DA any other act shall be used also for goods whose intrinsic value does not
exceed EUR 22 provided that:

▪ the competent customs office accepts the date provided by the

declarant for the purposes of customs clearance, and
▪ the goods are presented to customs.

4. O R A L D E C L A RAT I O N

The general possibility to lodge oral declaration for goods whose value
is below the statistical threshold has been waived. That possibility is
kept for the following cases/goods:

▪ goods of a non-commercial nature;

▪ goods of a commercial nature contained in the travelers'
personal baggage provided that they do not exceed either EUR
1000 in value or 1000 kg in net mass;
▪ products obtained by Union farmers on properties located in a
third country and products of fishing, fish-farming and hunting,
activities which benefit from duty relief under Article 35 to 38
of regulation (EC) No 1186/2009;
▪ seeds, fertilisers and products for the treatment of soil and crops
imported by agricultural producers in third countries for use in

50
 properties adjoining those countries which benefit from duty
relief under Article 39 and 40 of Regulation (EC) No
1186/2009.

Example : pets brought into the customs territory of the Union in the
context of a non-commercial movement (which among others means
any movement which does not have as its aim either the sale of, or the
transfer of ownership, of a pet animal) are considered as goods of a
non-commercial nature, as defined in Article 1(21) UCC DA, and may
be declared for release for free circulation orally, pursuant to Article
135(1)(a) UCC DA. If the pets are intended to be re-exported, the pets
may be declared orally or by any other act (see Articles 136(1)(b),
139(1) and 141(1) UCC DA).

It has to be noted that, although pets moved in the context of non-

commercial movements are subject to prohibitions and restrictions
(Regulation (EU) 576/2013 and Regulation (EU) 2016/429), these
prohibitions and restrictions govern the movement of pets from a third
country into the EU (i.e. they are applicable at the point of entry) and
are not linked with the placing of the pets under a customs procedure;
therefore, at the moment when pets brought into the customs territory of
the Union in the context of non-commercial movements are placed
under a customs procedure, they are not subject to prohibitions and
restrictions any more, which means that Article 142(c) UCC DA does
not apply.

Where pets brought into the EU are intended to be re-exported, then

they may benefit from total relief from import duty, in accordance with
Article 219 UCC-DA, as personal effects reasonably required for the
journey.

If customs have evidence that the movement of pets into the customs
territory of the Union is of a commercial nature, then a standard
electronic customs declaration must be lodged irrespective of the value
or net mass of the pets, since in such cases, live animals are subject to

51
 prohibitions and restrictions which also affect their placing under a
customs procedure (e.g. requirements on official veterinary controls). In
such a case, if the pets are intended to be re-exported, the declarant
must lodge a standard customs declaration for temporary admission; a
full guarantee will have to be provided, in this respect.

5. M E A N I N G OF "U NI O N B OR DE R C US T OM S O FFI CE "

Art.170 (3) For the purposes of the application of Article 170 (3) (c) UCC the
(c) UCC functions of a "Union border customs office" could be assigned to an
inland border office.

6. A M E N D M E N T OF T HE CU S T OM S DE CL AR AT I O N

Art.173 According to Article 173 UCC, which is applicable to customs

UCC declarations already accepted by customs, the declarant may request an
amendment to certain data elements in the customs declaration.

Amendment to the customs declaration follows a decision taken by the

competent customs authorities upon the application of the declarant
pursuant to Article 22 UCC. This means that paragraphs 4 and 6 of
Article 22 UCC apply, i.e. the applicant has to receive the decision
taken by the customs authorities and, if such decision adversely affects
the applicant, the decision must be motivated and the applicant has the
right to be heard. If a customs representative requests the amendment of
the customs declaration, it is recommended that the empowerment
covers all the formalities relating to the customs clearance of the goods,
including the potential amendment or invalidation of the customs
declaration. However, a customs representative is deemed to be entitled
to request the amendment or invalidation of the initial customs
declaration if he/she had an appropriate empowerment for the initial
customs declaration before this declaration was lodged, unless this
empowerment excludes this possibility.

Since amending the customs declaration may only take place upon a

52
request by the declarant or customs representative to amend the customs
declaration, there is currently no legal basis for ex officio amendments.
According to Article 243(3) UCC-IA and other relevant legislation, the
customs authorities must include the results of the verification of a
customs declaration after confirming that it contained data not
corresponding to those results, but they are not allowed to oblige the
declarant to apply for the amendment of a customs declaration. In this
case, Article 29 UCC applies, and therefore paragraphs 4 and 6 of
Article 22 UCC also apply. However, to ensure the correct collection of
customs duties that are due, the customs authorities may launch
recovery actions and have to make sure that the customs IT system
reflects the reality on the goods that were actually declared (e.g. to
transmit the proper information to Surveillance), but they cannot oblige
an economic operator to amend a customs declaration.

In principle, any data element in the customs declaration may be

amended if it can be proven that the amended data element corresponds
to real facts at the moment when the customs declaration was accepted.
However, in practice there might be cases where it would be necessary
to exclude the possibility of amendment, e.g. in cases where the
customs declarations has to be invalidated, according to the UCC
provisions.

Therefore, the amendment of a customs declaration according to Article

173 UCC should follow the following general principles:

a) An economic operator should request the amendment of the

customs declaration to reflect the reality of the goods that it
originally covered, regardless whether the customs debt incurred in
the original customs declaration was different (either higher or
lower) from the one incurred with the amended customs declaration.
b) Such amendment is an option provided to the economic operator,
who cannot be obliged by the customs authorities to amend the
customs declaration, without prejudice of the declarant’s obligations

53
 established in Article 15 UCC.
c) If the customs authorities determine that the customs declaration is
not aligned with the results of their verification regarding the goods
that it originally covered (i.e. at the moment of acceptance of the
customs declaration), the customs authorities have the obligation to
make the customs IT system reflect those results (see Article 243(3)
UCC-IA). From IT point of view, the version of the customs
declaration lodged by the declarant should remain identifiable in the
customs IT system.
d) The amendment of a customs declaration according to Article 173
UCC should be allowed as long as the conditions established by the
applicable legislation to reflect the ‘new’ data in the amended
customs declaration were met at the moment when the customs
declaration was accepted. For example, if an economic operator
requests to amend a customs declaration to benefit from preferential
origin and the conditions established in the applicable FTA were
met to benefit from it when the customs declaration was accepted,
the request for amendment should be accepted.

Art.173 (1) The amendment of a customs declaration concerns the data elements of
UCC the declaration, so that it reflects the real facts. It should be permitted on
the condition that it shall not render the customs declaration applicable
to goods other than those that it originally covered.

The term ‘goods other than those which it originally covered’ is

interpreted by the European Court of Justice in C-640/21 as follows
(see paragraph 39 of the Court’s decision):

As regards, first, the wording of the last sentence of Article 173(1) of

the Union Customs Code, it must be stated that the use of the adjective
‘other’ makes the wording of that provision sufficiently broad to
exclude any amendment in relation to goods not covered by the original
declaration, including goods which are quantitatively in excess of the
goods declared. Even if the goods concerned are qualitatively identical

54
to the goods covered by that declaration, such an excess quantity
corresponds to goods which, precisely, were not originally covered by
that customs declaration.

According to the decision taken by the European Court of Justice in C-

640/21:

Articles 173 and 174 of Regulation (EU) No 952/2013 of the

European Parliament and of the Council of 9 October 2013 laying
down the Union Customs Code must be interpreted as meaning that
they are not applicable when the declarant reports, after submitting
his or her customs declaration and after release of the goods, that a
quantity of goods in excess of that which was originally covered by
that declaration should also have been covered by the declaration,
where:

– first, an application for amendment of a customs

declaration, on the basis of the first of those provisions,
cannot be allowed when it seeks to amend that declaration in
order to render it applicable to a quantity of goods in excess of
that set out therein (…)

There are cases where despite the customs declaration has been
accepted by customs, the declarant’s wish may not be accepted for
certain reasons brought up after the acceptance of the declaration (e.g.
the declarant requests a quota, which is exhausted and therefore not
granted). In such cases, since the declarant’s initial wish was not
accepted, the declarant should have the possibility to amend his/her
wish. Example:

- An economic operator declares goods for release for free

circulation, with a request for the application of a tariff quota.
The quota available is not sufficient to cover the declared
quantity of goods (partial allocation of quota). The declarant
requests for an amendment to the customs declaration before the

55
 release of goods, in order to place under release for free
circulation only the quantity of the goods benefitting from the
quota, leave the rest of the goods in temporary storage (with the
obligation to respect the time-limit established in Article 149
UCC) and wait for another favourable customs treatment to
request it. In this case, since the declarant’s wish to place the
goods under release for free circulation with a benefit from
tariff quota is not fully accepted by customs (and despite the
fact that the customs declaration as such has already been
accepted technically by customs), this non-acceptance should
open the possibility for the declarant to reformulate his/her
wish.

Art.173 (2) In case where the amendment request concerns the goods originally

UCC covered by the same customs declaration, it must be accepted unless:

▪ the competent customs authorities have informed the declarant

that they intend to examine the goods;
▪ the customs authorities have established that the customs
declaration is incorrect; or
▪ the customs authorities have released the goods.

The cases are exhaustive. The first two limitations referred to in Article
173(2) UCC apply to Article 173(3) UCC as well. The third limitation
referred to in Article 173(2) UCC does not apply to Article 173(1) UCC
because it covers only case where goods have been released.

Art.173 (3) Pursuant to Article 173(3) UCC, amendment to a customs declaration

UCC after the release of the goods is possible upon a request by the declarant
lodged within three years of the acceptance of the declaration. The
competent customs authority shall assess the request to amend a
customs declaration to verify whether the amendment 'may' be
permitted. If the assessment result leads to the application's rejection,
the customs authority shall communicate the motivated decision to the
declarant and provide him the right to be heard before rejecting that

56
application.

As a general principle, during these three years, the declarant may

request an amendment only if an invalidation of the customs declaration
has not been required. In case of simplified procedures, the three-year
period begins on the date of the acceptance of the simplified
declaration, because the simplified declaration and the supplementary
declaration are deemed to constitute a single, indivisible instrument
taking effect, respectively, on the date on which the simplified
declaration is accepted.

That amendment can only take place in order for the declarant to
comply with the obligations related to the placing of the goods under
the customs procedure concerned.

Examples of obligations related to the placing of the goods under the

customs procedure concerned:

- The declarant finds out that the tables in an already released

consignment for free circulation were not made of wood (import
duty rate at 2.7 %), as originally declared, but of rattan (import
duty rate at 5.6 %). He/She requests for an amendment to the
correct combined nomenclature code and pays the associated
difference in import duty. The request for amendment may be
accepted, since it concerns the goods released and the fulfilment
of an obligation deriving from their placing under release for
free circulation;

- A declarant has wooden tables released for free circulation

(import duty rate at 2.7 %) but he/she identifies that the tables
were declared as made of rattan (import duty rate at 5.6 %). A
request for an amendment of the customs declaration in order
for the declarant to be granted a repayment/remission can be
accepted because it is linked with an intention to fulfill any
’obligations relating to the placing of the goods under the

57
customs procedure concerned‘. In this case, it is about the
obligation of veracity and accuracy of the data declared in the
customs declaration according to Article 15(2) UCC. This
request for amendment may trigger a request for repayment or
remission according to the relevant provisions on repayment or
remission, but as said above the declarant that requested the
repayment or remission cannot be obliged by the customs
authorities to amend the customs declaration. It is the customs
authorities who have to make sure that the IT customs system
reflects the reality (see Article 243 UCC-IA);

- The declarant wishes to amend a customs declaration, after the

release of the goods concerned for free circulation, in order to
add freight and insurance charges to the original declaration.
He/She requests for an amendment to the original declaration
and pays the additional import duty on the undeclared freight
and insurance charges. The request for amendment may be
accepted, since the amendment concerns an obligation of the
declarant deriving from the placing of the goods under release
for free circulation. The same would apply if the import duty
rate is 0 %, so no additional import duty is due, and the same
would also apply if the request for amendment aims to reduce
freight and insurance charges, so no import duty has to be
repaid;

- The declarant wishes to amend a customs declaration, after the

release of the goods concerned for free circulation, in order to
reduce freight and insurance charges to the original declaration,
after identifying that the initial declaration had been
overcharged, in this respect. A request for an amendment of the
customs declaration in order for the declarant to be granted a
repayment/remission can be accepted, because it is linked with
an intention to fulfil any ’obligations relating to the placing of
the goods under the customs procedure concerned‘. In this case,

58
it is about the obligation a veracity and accuracy of the data
declared in the customs declaration according to Article 15(2)
UCC). This request for amendment may trigger a request for
repayment or remission according to the relevant provisions on
repayment or remission, but as said above the declarant that
requested the repayment or remission cannot be obliged by the
customs authorities to amend the customs declaration. It is the
customs authorities who have to make sure that the IT customs
system reflects the reality (see Article 243 UCC-IA).

- The origin of the already released goods was found (by the
declarant) to be China and not Vietnam and there are no
additional duties to be paid. The importer wishes to amend the
original declaration. The request for amendment may be
accepted. Despite there are no additional duties to be paid, the
origin of the goods is directly linked with the release for free
circulation and the obligations deriving from it.

- An importer has goods released for free circulation with a

claim for preferential origin on the basis of the importer’s
knowledge. After the release, it is identified that the preferential
origin cannot be proved on the basis of the importer’s
knowledge. The declarant requests for an amendment of the
customs declaration, i.e. amending the claim for preferential
origin from ‘importer’s knowledge’ to ’exporter’s statement on
origin‘. By placing the goods under release for free circulation
with a claim for preferential origin, the declarant has – among
others – created an obligation to prove this origin. As customs
confirms that the preferential origin cannot be proved on the
basis of the importer’s knowledge’, the declarant may, pursuant
to Article 173(3) UCC, fulfil his/her abovementioned obligation
by amending the customs declaration – after the goods have
been released – and presenting a valid statement on origin made
by the exporter, in accordance with the respective provisions

59
(e.g. FTA). An application for amendment of the customs
declaration after the release of the goods in order to change
from ‘importer’s knowledge’ to ’exporter’s statement on origin‘
should be accepted if the statement on origin is valid and the
declarant had the right to attach it to the customs declaration
when it was accepted, i.e. the declarant omitted this information
when lodging the customs declaration despite he/she had the
right to the statement of origin when the customs declaration
was accepted and the applicable provisions (e.g. FTA) do not
establish any impediment to amend the customs declaration.
The customs authorities should be able to check the validity of
the ‘statement on origin’ in the context of the acceptance
process of the application for amendment. Otherwise, the
application for amendment should be accepted and a
documentary verification of the statement on origin can confirm
whether it is valid or not.

- Amendment of the person on whose behalf a customs

declaration is lodged (case law C-97/19): Company A has a
power of attorney for indirect representation by company B, i.e.
to lodge a customs declaration in its own name and on behalf of
company B. However, company A lodges by mistake a customs
declaration exclusively in its own name and on its own behalf,
instead of on behalf of company B. As it can be proved that the
power of attorney for indirect customs representation had been
issued before the customs declaration was lodged, an
amendment of the customs declaration may be accepted. The
customs declaration would then reflect that it was lodged on
behalf of company B, based on the power of attorney already
existing at the moment of acceptance of the customs
declaration.

- Example on the amendment of the Declarant: Company A has

a power of attorney for direct representation, by company B, i.e.

60
 to lodge a customs declaration in the name and on behalf of
company B. However, company A lodges by mistake a customs
declaration in its own name, instead of in the name of company
B. As it can be proved that the power of attorney for direct
customs representation had been issued before the customs
declaration was lodged, an amendment of the customs
declaration may be accepted. The customs declaration would
then reflect that it was lodged in the name and on behalf of
company B, based on the power of attorney already existing at
the moment of acceptance of the customs declaration.

Article 173(3) UCC allows the amendment of a customs declaration to

comply with the validity, authenticity, completeness and accuracy of
the data provided by the declarant (see Article 15(2) UCC), which is
one of the obligations resulting from the placing of the goods under the
customs procedure. For example:

- An importer mistakenly declares the wrong import value. He

declares EUR 12,000,000,000 instead of 1,200,000,000. The
importer request to apply article 173, sub 3 UCC to comply with
Article 15(2) UCC, as well as with obligations related to taxes and
other applicable legislation.

Repayment or remission (Article Title III, Chapter 2, Section 3

UCC)

The amendment of a customs declaration is not to be used as the vehicle

to be granted a repayment/remission of customs duties where
remission/repayment would not be possible under the legal provisions
thereon; however, in accordance with Article 116(4) it could lead to a
repayment or remission of the amount of import duty. The amendment
of the customs declaration and the repayment or remission of the
amount of import duty are distinct actions based on different legal basis.
This means that the declarant may request for a repayment or remission

61
of the amount of import duty even if the amendment of the customs
declaration is not possible. In this case, if the repayment or remission is
granted by customs, this situation should be reflected in the national
import system or national systems for the sake of transparency and
complete information.

Other legal rights

The customs authorities should allow amendments to the customs

declaration when a change in the respective legal situation gives rise to
legal rights.

Examples
1. Binding tariff information is invalidated or changed and,
consequently, goods are to be re-classified under a tariff subheading
granting a different tariff rate, provided that the change or invalidation
takes effect before the customs declaration was accepted.
2. Pursuant to the change in binding origin information the origin of
goods is established to be in a country, provided that the change or
invalidation takes effect before the customs declaration was accepted.
3. A certificate of origin has been annulled and the enquirer wants to
reflect this fact in the customs declaration.

Amendment to an EIDR

An EIDR is a customs declaration in the form of an Entry Into the

Declarant’s Records (see Article 182(1) UCC). Therefore, given that
there are no specific EIDR-related provisions laying down specific rules
in terms of declaration amendment, EIDR is subject to the same rules as
a standard declaration amendment. However, application for
amendment should follow the formalities under which the respective
customs declaration has been lodged. This means that, the practical
application of Article 173 depends on the practical application of the
EIDR. If, for example, an EIDR is followed by a notification to customs

62
 that an EIDR has been made, then an amendment to the EIDR should
also be notified to customs. In case an EIDR is made and customs are
not aware of it, then an amendment to the EIDR may take place without
any notification to customs. However, in any case, the amendments to
the EIDR shall be identifiable and traceable in the economic operator’s
IT system, so that customs can verify them, in the course of targeted
audits. Such traceability should be an essential element of the pre-audit
that is carried out prior to granting an EIDR authorisation.

7. I N V A L I D A T I O N O F T HE CU S T OM S DE CL A R AT I ON

The invalidation of the customs declaration is a legal act carried out by

the competent customs authorities and triggered by an application by
the declarant. The invalidation of a customs declaration is a customs
decision taken on the basis of Article 22 UCC.

Invalidation of a customs declaration after its acceptance:

Only in specific cases provided under the UCC legal framework a

customs declaration that has been accepted may be invalidated.

There are two types of cases where the customs declaration that has
been accepted must be invalidated:

Art.174(1)(a)UCC a) where the customs authorities are satisfied that the goods are
immediately to be placed under another customs procedure, or

Art.174(1)(b)UCC b) where the customs authorities are satisfied that, as a result of

special circumstances, the placing of goods under the customs
procedure for which they were declared is no longer justified.

The words ‘customs are satisfied’ refer to the fact that the request for
invalidation needs to provide reasons justifying that either:

a) the goods are immediately to be placed under another customs

procedure, or re-exported (please note that, according to Article
270(2) UCC, Article 174 also applies to the re-export declaration),
or

63
b) that, as a result of special circumstances (duly justified by the
concerned economic operator), the placing of goods under the
customs procedure for which they were declared is no longer
justified.

When the customs declaration is invalidated, the goods covered by that

declaration remain in temporary storage or under the customs procedure
they were previously placed, after the invalidation of the declaration,
until they are placed under a (subsequent) customs procedure, or re-
exported.

In the case of Article 174(1)(b) UCC, if the customs authorities are not
satisfied about the reasons provided for the ‘special circumstances’
referred by the declarant in the request for invalidation, then such
request has to be rejected by customs. However, the customs authorities
must motivate the decision if the request for invalidation is rejected and,
in that case, the declarant would have the right to be heard (see Article
22(6) UCC).

Article 174 UCC may apply to the following examples:

Example 1:

A declarant requests the invalidation of a customs declaration to place

goods for inward processing because those goods are not fit for
processing due to a defect. In that case, the customs authorities should
accept the request for invalidation, when any of the conditions referred
to in Article 174 UCC for the invalidation of the customs declaration
are met, e.g. when the declarant proves that a re-export declaration was
lodged.

Example 2:

A declarant requests the invalidation of a customs declaration to release

the goods for free circulation because ‘(s)he wants to release them for
free circulation in another Member State’. In that case, the declarant
must clarify the reasons why (s)he wants to do so and whether there are

64
special circumstances pursuant to Article 174(1)(b) UCC to the
satisfaction of the customs authorities for the request for invalidation to
be accepted.

The ‘special circumstances’ referred to in letter (b) above have to be

examined and assessed by the competent Customs authorities on a case-
by-case basis.

Example 3:

A declarant requests the invalidation of a customs declaration to release

the goods for free circulation because (s)he realises that the goods are
not compliant with the requirements laid down in the sale contract and
wishes to return them back to the seller, i.e. to re-export them. In that
case, the customs authorities should accept the request for invalidation
when the declarant proves that a re-export declaration was lodged.

Example 4:

An economic operator declares goods for release for free circulation

with a request for the application of a tariff quota. The quota available
has been totally exhausted. The declarant requests for an invalidation of
the customs declaration before the release of the goods, in order to leave
the goods in temporary storage and wait for another favourable customs
treatment to request it. When the customs authorities do not accept the
application of condition (b) above, then the application for invalidation
can be accepted if condition (a) above applies.

Example 5:

An economic operator declares goods for release for free circulation.

After verification, the Customs authorities establish that certain data
elements affecting the customs value are not correct, namely leading to
the increase of the customs value of goods and of the customs debt. The
economic operator applies for an invalidation of the customs
declaration. The application for invalidation may only be accepted by
customs on either of the conditions of Article 174(1) UCC. In case the

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declaration is invalidated, the extinguishment of the customs debt
incurred does not preclude customs from the application of penalties for
failure to comply with the customs legislation.

Cases in which the invalidation of the customs declaration before

release of the goods is not possible:

Apart from the cases mentioned above where customs do not accept the
invalidation of the customs declaration, if the customs authorities have
informed the declarant of their intention to examine the goods, the
invalidation of the customs declaration cannot take place before this
examination has taken place(see second subparagraph of Article 174(1)
UCC). In particular, customs can only take a favourable decision on any
application for invalidation submitted after customs have informed the
declarant on their intention to examine the goods after that examination
has been concluded.

Invalidation of a customs declaration after release of the goods:

A customs declaration cannot be invalidated after the release of the

goods, unless any of the cases mentioned in Article 148 of the UCC-DA
applies.

Article 148(3) UCC-DA:

This provision refers to goods which have been sold under a distance
contract as defined in Article 2(7) of Directive 2011/83/EU of the
European Parliament and of the Council, i.e. goods for which there is a
sale transaction (therefore, goods sent e.g. as gifts are excluded), where
the buyer (‘consumer’ according to that Directive) is a natural person.

The non-paper on the customs formalities related to the return of goods

in the context of e-commerce provides an extensive analysis on the
invalidation of a customs declaration for release for free circulation in
case of goods returned to the seller out of the customs territory of the
EU. To access the non-paper, please follow this link:

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https://taxation-customs.ec.europa.eu/system/files/2022-12/Non paper on Returns
Clean 20221021.pdf

Article 148(4) UCC-DA:

In the case mentioned in Article 148(4)(d) UCC-DA, only customs

declarations accepted during the period provided for in Article 172
UCC-DA can be subject to invalidation. As Article 148(4) UCC-DA
does not establish a deadline to submit the request for invalidation, the
request for invalidation can be submitted (and accepted by customs) at
any time, unless otherwise established in the customs legislation.
However, such invalidations have to be based upon reasoned
application by the declarant; a reasoned application would imply that
the request for invalidation is duly motivated or that the facts mentioned
in any of the cases covered by Article 148(4) UCC-DA applies (e.g.
where an authorisation with retroactive effect is granted in accordance
with Article 211(2) UCC.

Invalidation of an item:

From legal point of view, a customs declaration covering goods falling

under different items can be partially invalidated when the invalidation
covers one or more complete items because in this case each item is
regarded as a separate customs declaration (see Article 222(1) UCC-
IA). However, the partial invalidation of a customs declaration is not
always possible from a practical/technical point of view (e.g. the
national import IT systems of several Member States do not support
partial invalidation).

Effect of the invalidation of a customs declaration:

In the case of an invalidation of a customs declaration, the invalidated

declaration would be deemed to have never existed (‘ex tunc’).

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 8. C U S T O M S DE CL AR AT I O N L OD GE D B E F OR E T HE

PR E S E N T A T I O N OF T HE G O OD S
Art.171
Customs declaration may be lodged and the data submitted could be
UCC
processed before the presentation of the goods to customs. The customs
Art. 227
declaration, however, can be accepted only when goods are presented to
UCC IA
customs or are deemed to be presented.

Art.17 TDA Until the respective dates of deployment of the UCC Automated Export
System and the upgrading of the National Import Systems the customs
authorities may allow the use of means other than electronic data
processing techniques for the lodging of notification of presentation.

Art.171 One of the cases where customs declaration may be lodged is the case
UCC where it is lodged instead of ENS (Article 130 UCC). The particulars of
Art. 130 (1) ENS are required.
UCC In case where the customs declaration has been lodged in advance and
the declarant has requested an amendment to the particulars of a
declaration the rules applicable to amendment and invalidation of ENS
(Articles 129 (1) UCC) shall apply.

Where the particulars that were to serve the purpose of ENS must be
invalidated this must be done in accordance with the rules applicable to
ENS (Articles 129 (2) UCC).

Where the customs declaration is to be invalidated this must be done in

accordance with Article 174 UCC.

9. C U S T O M S DE CL AR AT I O N F O R G O OD S I N P OS T AL

C O N S I G N M E NT S

Art.144 A new declaration is introduced for release in free circulation of goods

UCC DA in postal consignment provided that the following requirements are met:

▪ their value does not exceed EUR 1000;

▪ no application for repayment or remission is made in relation to

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 them;
▪ they are not subject to prohibitions and restrictions; and
▪ the postal operator that brings the goods into the customs
territory of the Union acts as customs representative.

This declaration is a standard customs declaration with a reduced data

set which contains the same data requirements as the data requirements
for simplified declaration.

Its use is optional for postal operators.

During the transitional period applicable for presentation notification

the customs declaration for release for free circulation for these goods
will be considered to be lodged if they are presented to customs and
provided that the consignment is accompanied by CN 22 or CN 23
customs declaration as required under the acts of the UPU.

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