Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)

Publication Date10 October 2013
Subjectunion douanière,tarif douanier commun,Marché intérieur - Principes,unión aduanera,arancel aduanero común (AAC),Mercado interior - Principios
Official Gazette PublicationJournal officiel de l’Union européenne, L 269, 10 octobre 2013,Diario Oficial de la Unión Europea, L 269, 10 de octubre de 2013
Consolidated TEXT: 32013R0952 — EN — 14.04.2019

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
Section 1 Provision of information
Section 2 Customs representation
Section 3 Decisions relating to the application of the customs legislation
Section 4 Authorised economic operator
Section 5 Penalties
Section 6 Appeals
Section 7 Control of goods
Section 8 Keeping of documents and other information, and charges and costs
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
Section 1 Non-preferential origin
Section 2 Preferential origin
Section 3 Determination of origin of specific goods
CHAPTER 3 Value of goods for customs purposes
TITLE III CUSTOMS DEBT AND GUARANTEES
CHAPTER 1 Incurrence of a customs debt
Section 1 Customs debt on import
Section 2 Customs debt on export
Section 3 Provisions common to customs debts incurred on import and export
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
Section 1 Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts
Section 2 Payment of the amount of import or export duty
Section 3 Repayment and remission
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
Section 1 Entry of goods into the customs territory of the union
Section 2 Presentation, unloading and examination of goods
Section 3 Temporary storage 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
Section 1 General provisions
Section 2 Standard customs declarations
Section 3 Simplified customs declarations
Section 4 Provisions applying to all customs declarations
Section 5 Other simplifications
CHAPTER 3 Verification and release of goods
Section 1 Verification
Section 2 Release
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
Section 1 Returned goods
Section 2 Sea-fishing and products taken from the sea
TITLE VII SPECIAL PROCEDURES
CHAPTER 1 General provisions
CHAPTER 2 Transit
Section 1 External and internal transit
Section 2 Union transit
CHAPTER 3 Storage
Section 1 Common provisions
Section 2 Customs warehousing
Section 3 Free zones
CHAPTER 4 Specific use
Section 1 Temporary admission
Section 2 End-use
CHAPTER 5 Processing
Section 1 General provisions
Section 2 Inward processing
Section 3 Outward 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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