Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

• Coming into Force: 14 October 1993,01 January 1994
• End of Effective Date: 30 April 2016
• ELI: http://data.europa.eu/eli/reg/1993/2454/oj
• Published date: 11 October 1993
• Date: 02 July 1993
• Official Gazette Publication: Official Journal of the European Communities, L 253, 11 October 1993

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Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

Official Journal L 253 , 11/10/1993 P. 0001 - 0766
Finnish special edition: Chapter 2 Volume 10 P. 0001
Swedish special edition: Chapter 2 Volume 10 P. 0001

COMMISSION REGULATION (EEC) No 2454/93 of 2 July 1993 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 Economic Community,

Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code [1], hereinafter referred to as the 'Code`, and in particular Article 249 thereof,

[1] OJ No L 302, 19. 10. 1992, p. 1.

Whereas the Code assembled all existing customs legislation in a single legal instrument; whereas at the same time the Code made certain modifications to this legislation to make it more coherent, to simplify it and to plug certain loopholes; whereas it therefore constitutes complete Community legislation in this area;

Whereas the same reasons which led to the adoption of the Code apply equally to the customs implementing legislation; whereas it is therefore desirable to bring together in a single regulation those customs implementing provisions wich are currently scattered over a large number of Community regulations and directives;

Whereas the implementing code for the Community Customs Code hereby established should set out existing customs implementing rules; whereas it is nevertheless necessary, in the light of experience:

- to make some amendments in order to adapt the said rules to the provisions of the Code,

- to extend the scope of certain provisions which currently apply only to specific customs procedures in order to take account of the Code's comprehensive application,

- to formulate certain rules more precisely in order to achieve greater legal security in their application;Whereas the changes made relate mainly to the provisions concerning customs debt;

Whereas it is appropriate to limit the application of Article 791 [2] until 1 January 1995 and to review the subject matter in the light of experience gained before that time;

[2] OJ No L 270, 14. 2. 1970, p. 1.

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

HAS ADOPTED THIS REGULATION:

PART I

GENERAL IMPLEMENTING PROVISIONS

TITLE I

GENERAL

CHAPTER 1

Definitions

Article 1

For the purposes of this Regulation:

1. Code means:

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing a Community Customs Code;

2. ATA carnet means:

the international customs document for temporary importation established by virtue of the ATA Convention;

3. Committee means:

the Customs Code Committee established in Article 247 of the Code;

4. Customs Cooperation Council means:

the organization set up by the Convention establishing a Customs Cooperation Council, done at Brussels on 15 December 1950;

5. Particulars required for identification of the goods means:

on the one hand, the particulars used to identify the goods commercially allowing the customs authorities to determine the tariff classification and, on the other hand, the quantity of the goods;

6. Goods of a non-commercial nature means:

goods whose entry for the customs procedure in question is on an occasional basis and whose nature and quantity indicate that they are intended for the private, personal or family use of the consignees or persons carrying them, or which are clearly intended as gifts;

7. Commercial policy measures means:

non-tariff measures established, as part of the common commercial policy, in the form of Community provisions governing the import and export of goods, such as surveillance or safeguard measures, quantitative restrictions or limits and import or export prohibitions;

8. Customs nomenclature means:

one of the nomenclatures referred to in Article 20 (6) of the Code;

9. Harmonized System means:

the Harmonized Commodity Description and Coding System;

10. Treaty means:

the Treaty establishing the European Economic Community.

CHAPTER 2

Decisions

Article 2

Where a person making a request for a decision is not in a position to provide all the documents and information necessary to give a ruling, the customs authorities shall provide the documents and information at their disposal.

Article 3

A decision concerning security favourable to a person who has signed an undertaking to pay the sums due at the first written request of the customs authorities, shall be revoked where the said undertaking is not fulfilled.

Article 4

A revocation shall not affect goods which, at the moment of its entry into effect, have already been placed under a procedure by virtue of the revoked authorization.

However, the customs authorities may require that such goods be assigned to a permitted customs-approved treatment or use within the period which they shall set.

TITLE II

BINDING TARIFF INFORMATION

CHAPTER 1

Definitions

Article 5

For the purpose of this Title:

1. binding tariff information:

means tariff information binding on the administrations of all Community Member States when the conditions laid down in Articles 6 and 7 are fulfilled;

2. applicant:

means a person who has applied to the customs authorities for binding tariff information;

3. holder:

means the person in whose name the binding tariff information is issued.

CHAPTER 2

Procedure for obtaining binding tariff information - Notification of information to applicants and transmission to the Commission

Article 6

1. Applications for binding tariff information shall be made in writing either to the competent customs authorities in the Member State or Member States in which the information is to be used, or to the competent customs authorities in the Member State in which the applicant is established.

2. An application for binding tariff information shall relate to only one type of goods.

3. Applications shall include the following particulars:

(a) the holder's name and address;

(b) the name and address of the applicant where that person is not the holder;

(c) the customs nomenclature in which the goods are to be classified. Where an applicant wishes to obtain the classification of goods in one of the nomenclatures referred to in Article 20 (3) (b) and (6) (b) of the Code, the application for binding tariff information shall make express mention of the nomenclature in question;

(d) a detailed description of the goods permitting their identification and the determination of their classification in the customs nomenclature;

(e) the composition of the goods and any methods of examination used to determine this, where the classification depends on it;

(f) any samples, photographs, plans, catalogues or other documents available which may assist the customs authorities in determining the correct classification of the goods in the customs nomenclature, to be attached as annexes;

(g) the classification envisaged;

(h) agreement to supply a translation of any attached document in the official language (or one of the official languages) of the Member State concerned if requested by the customs authorities;

(i) any particulars to be treated as confidential;

(j) indication by the applicant whether to his knowledge binding tariff information for identical or similar goods has already been applied for or issued in the Community;

(k) acceptance that the information supplied may be stored on a database of the Commission of the European Communities; however, apart from Article 15 of the Code, the provisions governing the protection of information in force in the Member States shall apply.

4. Where the customs authorities consider that the application does not contain all the particulars they require to give an informed opinion, they shall ask the applicant to supply the missing information.

5. The list of customs authorities designated by the Member States to receive applications for or to issue binding tariff information shall be published in the C series of the Official Journal of the European Communities.

Article 7

1. Binding tariff information shall be notified to the applicant in writing as soon as possible. If it has not been possible to notify binding tariff information to the applicant within three months of acceptance of the application, the customs authorities shall contact the applicant to explain the reason for the delay and indicate when they expect to be able to notify the information.

2. Binding tariff information shall be notified by means of a form conforming to the specimen shown in Annex 1. The notification shall indicate what particulars are to be considered as having been supplied on a confidential basis. The possibility of appeal referred to in Article 243 of the Code shall be mentioned.

Article 8

1. A copy of the binding tariff information notified (copy No 2 of Annex 1) and the facts (copy No 4 of the same Annex) shall be transmitted to the Commission without delay by the customs authorities of the Member State concerned. Such transmission shall be effected by electronic means as soon as possible.

2. Where a Member State so requests the Commission shall send it without delay the particulars contained in the copy of the form and the other relevant information. Such transmission shall be effected by electronic means as soon as possible.

CHAPTER 3

Provisions applying in the event of inconsistencies in binding tariff information

Article 9

Where the Commission finds that different binding tariff information exists in respect of the same goods it shall if necessary adopt a measure to ensure the uniform application of the customs nomenclature.

CHAPTER 4

Legal effect of binding tariff information

Article 10

1. Without prejudice...