Commission Regulation (EC) No 3665/93 of 21 December 1993 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code

• Published date: 31 December 1993
• Official Gazette Publication: Official Journal of the European Communities, L 335, 31 December 1993

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31993R3665

Commission Regulation (EC) No 3665/93 of 21 December 1993 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code

Official Journal L 335 , 31/12/1993 P. 0001 - 0026
Finnish special edition: Chapter 2 Volume 11 P. 0011
Swedish special edition: Chapter 2 Volume 11 P. 0011

COMMISSION REGULATION (EC) No 3665/93 of 21 December 1993 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code (1), and in particular Article 249 thereof,

Whereas Commission Regulation (EEC) No 2454/93 (2) lays down certain provisions for the implementation of Regulation (EEC) No 2913/92;

Whereas amendments have been concerning certain subheadings of CN codes 0408, 2208 and 2710 and the designation of certain certificate issuing authorities;

Whereas it is opportune to align the maximum amounts permitted in respect of consignments which give rise to the establishment of Forms APR or EUR 2 used in relations with the Republics of Bosnia-Herzegovina, Croatia and Slovenia and the territory of the former Yugoslav Republic of Macedonia, as well as the Occupied Territories;

Whereas the implementation of the Cooperation Agreement between the EC and the Republic of Slovenia requires the amendment of Articles 120 to 140 of Regulation (EEC) No 2454/93;

Whereas Articles 222, 223 and 224 of Regulation (EEC) No 2454/93 contain provisions on customs declarations using data-processing techniques; whereas it has become necessary to make those provisions more explicit; whereas it is appropriate to lay down that all other customs formalities may also be carried out using data-processing techniques; whereas these special rules must nevertheless be reserved for cases where only the formalities carried out by data-processing techniques have the desired legal effects;

Whereas goods placed inter alia in a free zone or free warehouse, in temporary storage or under suspensive arrangements may be declared in error for a customs procedure involving the obligation to pay import duties, instead of other goods; whereas it is appropriate to provide that the declaration for that procedure should be invalidated under certain conditions;

Whereas it is necessary to make the provisions for the implementation of Community measures entailing verification of the use and/or destination of goods consistent with evolving administrative methods; whereas in connection with the suppression of checks and formalities at internal frontiers it is appropriate to introduce further flexibility in administrative checks at offices of destination;

Whereas it is necessary for reasons connected with customs checks to align the provisions concerning the use of the consignment note CIM and the TR transfer note, by providing for the application of the customs stamp on sheet 1 of the TR transfer note;

Whereas it has become apparent that the Member States apply differing rules concerning the customs status of goods which have been abandoned to the Exchequer or seized or confiscated by the competent authorities; whereas, while these goods are not released for free circulation, a customs debt may still be incurred with regard to them; whereas it is therefore appropriate to lay down Community provisions to ensure that these goods do not enter into the Community's economic circuit without import duties being paid;

Whereas it is necessary to add to the list of boxes to be completed in the declaration in relation to the customs warehousing procedure in order to harmonize and facilitate customs checks on declarations used for the customs warehousing procedure;

Whereas it is appropriate to adapt the provisions relating to securities to take account of increased risks of fraud for certain categories of goods, in order to make those provisions more binding;

Whereas it is appropriate to insert into Regulation (EEC) No 2454/93 the provisions amending the Community rules in force before the date of application of that Regulation;

Whereas errors and omissions produced during the transposition of the rules in force into the implementing provisions of the code should be corrected;

Whereas the measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee.

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EEC) No 2454/93 is amended as follows:

1. The following Article 1a is inserted:

'Article 1a

For the purposes of applying Articles 16 to 34 and 291 to 308, the countries of the Benelux Economic Union shall be considered as a single Member State.'

2. In Title I of Part I the following Chapter 3 is inserted:

'CHAPTER 3

Data-processing techniques

Article 4a

1. Under the conditions and in the manner which they shall determine, and with due regard to the principles laid down by customs rules, the customs authorities may provide that formalities shall be carried out by a data-processing technique.

For this purpose:

- "a data-processing technique " means:

(a) the exchange of EDI standard messages with the customs authorities;

(b) the introduction of information required for completion of the formalities concerned into customs data-processing systems;

- "EDI " (electronic data interchange) means, the transmission of data structured according to agreed message standards, between one computer system and another, by electronic means,

- "standard message " means a predefined structure recognized for the electronic transmission of data.

2. The conditions laid down for carrying out formalities by a data-processing technique shall include inter alia measures for checking the source of data and for protecting data against the risk of unauthorized access, loss, alteration or destruction.

Article 4b

Where formalities are carried out by a data-processing technique, the customs authorities shall determine the rules for replacement of the handwritten signature by another technique which may be based on the use of codes.'

3. In the table in Article 16, order No 1 is replaced by Annex 1.

4. Article 26 is amended as follows:

- the table is amended in accordance with Annex 2,

- the second sentence of paragraph 3 is deleted.

- the following paragraph 3a is inserted:

'3a. Such a certificate shall be neither issued nor accepted for the tobaccos listed under order No 6 of the table below, when more than one type is presented in the same immediate packaging.'

5. Article 41 is amended as follows:

- the following paragraph 1 is inserted:

'1. Accessories, spare parts or tools delivered with any piece of equipment, machine, apparatus or vehicle which form part of its standard equipment shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle.'

- the current text becomes paragraph 2.

6. In Article 115 (1), the amount of 'ECU 2 820' is replaced by 'ECU 3 000.'

7. In Article 117 (1), the amounts of 'ECU 200' and 'ECU 565' are replaced by 'ECU 215' and 'ECU 600' respectively.

8. The following paragraph is added to Article 120:

'Insofar as the Republic of Slovenia is concerned, the provisions of the first paragraph, along with those of Articles 121 to 140, shall apply only to those products listed in Annex I of the Treaty establishing the European Coal and Steel Community'.

9. In Article 183 (4), 'in paragraph 2' is replaced by 'in paragraphs 1 and 2'.

10. Article 188 is deleted.

11. In Article 199, the current text becomes paragraph 1 and the following paragraphs 2 and 3 are added:

'2. Where the declarant uses data-processing systems to produce his customs declarations, the customs authorities may provide that the handwritten signature may be replaced by another identification technique which may be based on the use of codes. This facility shall be granted only if the technical and administrative conditions laid down by the customs authorities are complied with.

The customs authorities may also provide that declarations produced using customs data-processing systems may be directly authenticated by those systems, in place of the manual or mechanical application of the customs office stamp and the signature of the competent official.

3. Under the conditions and in the manner which they shall determine, the customs authorities may allow some of the particulars of the written declaration referred to in Annex 37 to be replaced by sending these particulars to the customs office designated for that purpose by electronic means, where appropriate in coded form.'

12. Article 205 (4) is deleted.

13. Chapter 2 of Title VII of Part I is replaced by the following:

'CHAPTER 2

Customs declarations made using a data-processing technique

Article 222

1. Where the customs declaration is made by a data-processing technique, the particulars of the written declaration referred to in Annex 37 shall be replaced by sending to the customs office designated for that purpose, with a view to their processing by computer, data in codified form or data made out in any other form specified by the customs authorities and corresponding to the particulars required for written declarations.

2. A customs declaration made by EDI shall be considered to have been lodged when the EDI message is received by the customs authorities.

Acceptance of a customs declaration made by EDI shall be communicated to the declarant by means of a response message containing at least the identification details of the message received and/or the registration...