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

• Published date: 16 July 2020
• Official Gazette Publication: Official Journal of the European Union, L 69, 15 March 2016

02016R0341 — EN — 16.07.2020 — 002.001

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►B COMMISSION DELEGATED REGULATION (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 (OJ L 069 15.3.2016, p. 1)

Amended by:

		Official Journal
		No	page	date
►M1	COMMISSION DELEGATED REGULATION (EU) 2016/698 of 8 April 2016	L 121	1	11.5.2016
►M2	COMMISSION DELEGATED REGULATION (EU) 2020/877 of 3 April 2020	L 203	1	26.6.2020

Corrected by:

►C1	Corrigendum, OJ L 101, 16.4.2016, p. 33 (2016/341)
►C2	Corrigendum, OJ L 281, 31.10.2017, p. 34 (2016/341)
►C3	Corrigendum, OJ L 096, 5.4.2019, p. 55 (2016/341)

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▼B

COMMISSION DELEGATED REGULATION (EU) 2016/341

of 17 December 2015

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

CHAPTER 1

GENERAL PROVISIONS

Article 1

Subject matter

1. This Regulation lays down transitional measures on the means for the exchange and storage of data referred to in Article 278 of the Code until the electronic systems which are necessary for the application of the provisions of the Code are operational.

2. Data requirements, formats, and codes, which are to be applied for the transitional periods set out in this Regulation, Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and in Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013, are laid down in the Annexes to this Regulation.

SECTION 1

Decisions relating to the application of the customs legislation

Article 2

Applications and decisions

Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used in relation to applications and decisions and to any subsequent event which may affect the original application or decision that have an impact in one or several Member States.

Article 3

Means of exchange and storage of information

1. Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities shall ensure the availability of means of exchange and storage of information so as to ensure consultations which are to take place in accordance with Article 14 of Implementing Regulation (EU) 2015/2447.

2. Each customs authority shall designate contact points responsible for any exchange of information between themselves and other customs authorities as well as between themselves and the Commission, and shall communicate the contact details of the contact points to the Commission.

3. The Commission shall make the list of contact points available on its website.

SECTION 2

Decisions relating to BTI

Article 4

Form of BTI applications and decisions

1. Until the dates of the upgrading of the BTI system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for applications and decisions relating to BTI or for any subsequent event which may affect the original application or decision.

2. In the cases referred to in paragraph 1, the following shall apply:

(a)

until the date of the upgrading of the first phase of the electronic system:

(i)

applications for a BTI decision shall be made using the format of the form set out in Annex 2; and

(ii)

BTI decisions shall be taken using the format of the form set out in Annex 3;

(b)

from the date of the upgrading of the first phase of the electronic system until the date of the upgrading of the second phase of the electronic system:

(i)

applications for a BTI decision shall be made using the format of the form set out in Annex 4; and

(ii)

BTI decisions shall be taken using the format of the form set out in Annex 5.

SECTION 3

Application for the status of AEO

Article 5

Form of applications and authorisations

1. Until the date of the upgrading of the AEO system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for applications and decisions relating to AEO or for any subsequent event which may affect the original application or decision.

2. In the cases referred to in paragraph 1 of this Article, the following shall apply:

(a)

applications for the status of AEO shall be lodged using the format of the form set out in Annex 6; and

(b)

authorisations granting the status of AEO shall be issued using the form set out in Annex 7.

CHAPTER 2

VALUE OF GOODS FOR CUSTOMS PURPOSES

Article 6

Declaration of particulars relating to customs value

1. Until the dates of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision 2014/255/EU, a customs declaration for release for free circulation shall include particulars relating to customs value.

2. Customs authorities may allow for means other than electronic data-processing techniques to be used in relation to the provision of the particulars referred to in paragraph 1.

3. Where the particulars referred to in paragraph 1 are provided using means other than electronic data processing techniques, this shall be done using the form set out in Annex 8.

4. The customs authorities may waive the obligation to provide the particulars referred to in paragraph 1 of this Article where the customs value of the goods in question cannot be determined on the basis of Article 70 of the Code.

5. Except where it is essential for the correct determination of the customs value, the customs authorities shall waive the obligation to provide the particulars referred to in paragraph 1 in any of the following cases:

(a)

where the customs value of the imported goods in a consignment does not exceed EUR 20 000 , provided that that consignment is not part of split or multiple consignments from the same consignor to the same consignee;

(b)

where the transaction underlying the release for free circulation of the goods is of a non-commercial nature;

(c)

where the submission of the particulars in question is not necessary for the application of the Common Customs Tariff;

(d)

where the customs duties provided for in the Common Customs Tariff are not chargeable.

6. In the case of continuing traffic in goods from the same seller to the same buyer under the same commercial conditions, the customs authorities may waive the ongoing requirement to provide the particulars referred to in paragraph 1.

CHAPTER 3

GUARANTEE FOR A POTENTIAL OR EXISTING CUSTOMS DEBT

Article 7

Means of exchange and storage of information

1. Until the dates of deployment of the UCC Guarantee Management (GUM) system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for the exchange and storage of information pertaining to guarantees.

2. In the case referred to in paragraph 1 of this Article, the following shall apply with regard to the exchange and storage of information pertaining to guarantees which may be used in more than one Member State, as referred to in Article 147 of Implementing Regulation (EU) 2015/2447, and which are lodged for any purpose other than transit:

(a)

the storage of the information shall be done by the customs authorities of each Member State in accordance with the existing national system, and

(b)

for the exchange of information between customs authorities electronic mail shall be used.

3. The contact point designated in accordance with Article 3(2) shall be responsible for the exchange referred to in paragraph 2(b).

Article 8

Monitoring of the reference amount by the customs authorities

1. Until the date of deployment of the GUM system referred to in the Annex to Implementing Decision 2014/255/EU, the person referred to in Article 155(4) of Implementing Regulation (EU) 2015/2447 shall specify in the application for the provision of a comprehensive guarantee the division of the reference amount between the Member States in which he carries out operations, except with respect to goods placed under a Union transit procedure, which are to be covered by the guarantee.

2. The customs office of guarantee receiving the application shall consult the other Member States referred to in the application on the division of the reference amount requested by the person required to provide the guarantee, in accordance with Article 14 of Implementing Regulation (EU) 2015/2447.

3. In accordance with Article 157 of Implementing Regulation (EU) 2015/2447, each Member State shall be responsible for the monitoring of its part of the reference...