Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
Published date | 10 October 2013 |
Subject Matter | unión aduanera,arancel aduanero común (AAC),Mercado interior - Principios |
Official Gazette Publication | Diario Oficial de la Unión Europea, L 269, 10 de octubre de 2013 |
02013R0952 — EN — 14.04.2019 — 002.001
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►B | REGULATION (EU) No 952/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 9 October 2013 laying down the Union Customs Code (recast) (OJ L 269 10.10.2013, p. 1) |
Amended by:
Official Journal | ||||
No | page | date | ||
►M1 | REGULATION (EU) 2016/2339 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 December 2016 | L 354 | 32 | 23.12.2016 |
►M2 | REGULATION (EU) 2019/474 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 19 March 2019 | L 83 | 38 | 25.3.2019 |
►M3 | REGULATION (EU) 2019/632 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 17 April 2019 | L 111 | 54 | 25.4.2019 |
Corrected by:
►C1 | Corrigendum, OJ L 287, 29.10.2013, p. 90 (952/2013) |
►C2 | Corrigendum, OJ L 267, 30.9.2016, p. 2 (952/2013) |
▼B
REGULATION (EU) No 952/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 9 October 2013
laying down the Union Customs Code
(recast)
TABLE OF CONTENTS | |
TITLE I | GENERAL PROVISIONS |
CHAPTER 1 | Scope of the customs legislation, mission of customs and definitions |
CHAPTER 2 | Rights and obligations of persons with regard to the customs legislation |
CHAPTER 3 | Currency conversion and time-limits |
TITLE II | FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED |
CHAPTER 1 | Common Customs Tariff and tariff classification of goods |
CHAPTER 2 | Origin of goods |
CHAPTER 3 | Value of goods for customs purposes |
TITLE III | CUSTOMS DEBT AND GUARANTEES |
CHAPTER 1 | Incurrence of a customs debt |
CHAPTER 2 | Guarantee for a potential or existing customs debt |
CHAPTER 3 | Recovery, payment, repayment and remission of the amount of import or export duty |
CHAPTER 4 | Extinguishment of a customs debt |
TITLE IV | GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION |
CHAPTER 1 | Entry summary declaration |
CHAPTER 2 | Arrival of goods |
TITLE V | GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS |
CHAPTER 1 | Customs status of goods |
CHAPTER 2 | Placing goods under a customs procedure |
CHAPTER 3 | Verification and release of goods |
CHAPTER 4 | Disposal of goods |
TITLE VI | RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY |
CHAPTER 1 | Release for free circulation |
CHAPTER 2 | Relief from import duty |
TITLE VII | SPECIAL PROCEDURES |
CHAPTER 1 | General provisions |
CHAPTER 2 | Transit |
CHAPTER 3 | Storage |
CHAPTER 4 | Specific use |
CHAPTER 5 | Processing |
TITLE VIII | GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION |
CHAPTER 1 | Formalities prior to the exit of goods |
CHAPTER 2 | Formalities on exit of goods |
CHAPTER 3 | Export and re-export |
CHAPTER 4 | Exit summary declaration |
CHAPTER 5 | Re-export notification |
CHAPTER 6 | Relief from export duty |
TITLE IX | ELECTRONIC SYSTEMS, SIMPLIFICATIONS, DELEGATION OF POWER, COMMITTEE PROCEDURE AND FINAL PROVISIONS |
CHAPTER 1 | Development of electronic systems |
CHAPTER 2 | Simplifications in the application of the customs legislation |
CHAPTER 3 | Delegation of power and committee procedure |
CHAPTER 4 | Final provisions |
ANNEX | CORRELATION TABLE |
TITLE I
GENERAL PROVISIONS
CHAPTER 1
Scope of the customs legislation, mission of customs and definitions
Article 1
Subject matter and scope
1. This Regulation establishes the Union Customs Code (the Code), laying down the general rules and procedures applicable to goods brought into or taken out of the customs territory of the Union.
Without prejudice to international law and conventions and Union legislation in other fields, the Code shall apply uniformly throughout the customs territory of the Union.
2. Certain provisions of the customs legislation may apply outside the customs territory of the Union within the framework of legislation governing specific fields or of international conventions.
3. Certain provisions of the customs legislation, including the simplifications for which it provides, shall apply to the trade in Union goods between parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC or of Directive 2008/118/EC apply and parts of that territory where those provisions do not apply, or to trade between parts of that territory where those provisions do not apply.
Article 2
Delegation of power
The Commission shall be empowered to adopt delegated acts in accordance with Article 284 specifying the provisions of the customs legislation and the simplifications thereof with respect to the customs declaration, the proof of the customs status, the use of the internal Union transit procedure insofar as it does not affect a proper application of the fiscal measures at stake, which apply to the trade in Union goods referred to in Article 1(3). Those acts may address particular circumstances pertaining to the trade in Union goods involving only one Member State.
Article 3
Mission of customs authorities
Customs authorities shall be primarily responsible for the supervision of the Union's international trade, thereby contributing to fair and open trade, to the implementation of the external aspects of the internal market, of the common trade policy and of the other common Union policies having a bearing on trade, and to overall supply chain security. Customs authorities shall put in place measures aimed, in particular, at the following:
(a) protecting the financial interests of the Union and its Member States;
(b) protecting the Union from unfair and illegal trade while supporting legitimate business activity;
(c) ensuring the security and safety of the Union and its residents, and the protection of the environment, where appropriate in close cooperation with other authorities; and
(d) maintaining a proper balance between customs controls and facilitation of legitimate trade.
Article 4
Customs territory
1. The customs territory of the Union shall comprise the following territories, including their territorial waters, internal waters and airspace:
— the territory of the Kingdom of Belgium,
— the territory of the Republic of Bulgaria,
— the territory of the Czech Republic,
— the territory of the Kingdom of Denmark, except the Faroe Islands and Greenland,
— the territory of the Federal Republic of Germany, except the Island of Heligoland and the territory of Büsingen (Treaty of 23 November 1964 between the Federal Republic of Germany and the Swiss Confederation),
— the territory of the Republic of Estonia,
— the territory of Ireland,
— the territory of the Hellenic Republic,
— the territory of the Kingdom of Spain, except Ceuta and Melilla,
— the territory of the French Republic, except the French overseas countries and territories to which the provisions of Part Four of the TFEU apply,
— the territory of the Republic of Croatia,
— the territory of the Italian Republic, except the municipalities of Livigno and Campione d'Italia and the national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio,
— the territory of the Republic of Cyprus, in accordance with the provisions of the 2003 Act of Accession,
— the territory of the Republic of Latvia,
— the territory of the Republic of Lithuania,
— the territory of the Grand Duchy of Luxembourg,
— the territory...
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