COMMISSION REGULATION (EU) No 430/2010of 20 May 2010amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of CouncilRegulation (EEC) No 2913/92 establishing the Community Customs Code
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the EuropeanUnion,Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community CustomsCode (
), and in particular Article 247 thereof,Whereas:
Regulation (EC) No 648/2005 of the EuropeanParliament and of the Council (
) introduced in Regu
lation (EEC) No 2913/92 the obligation to lodge entry or exit summary declarations by electronic means.Commission Regulation (EC) No 273/2009 (
) derogatingfrom certain provisions of Commission Regulation (EEC)No 2454/93 (
) provides for a transitional phase expiringon 31 December 2010 during which economic operatorsare able, but not obliged, to lodge entry and exitsummary declarations by electronic means.
It is appropriate to make some adjustments to the rulesconcerning entry and exit summary declarations aimingat reducing administrative burdens in cases where, for thepurpose of safety and security, such declarations are notnecessary. Furthermore, for the purpose of better riskanalysis, household effects as defined in Article 2(1)(d)of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (
) should not be exemptedfrom such declarations if they are carried under atransport contract.
In certain cases the provision of safety and security datain customs declarations and the requirement of a specificdeadline for providing such declarations are notnecessary for safety and security purposes so thatfurther waivers should be introduced in this regard;such waivers should, however, not affect the generalrules on customs declarations, in whatever form they may be lodged.
In certain cases where the safety and security relateddeadlines for export declarations do not apply, such asship and aircraft supplies, it should be possible for thecustoms authorities to authorise reliable economicoperators to enter the goods exported in their recordsand to report their export operations on a periodic basisafter the goods have left the customs territory of theCommunity.
Commission Regulation (EC) No 1192/2008 (
)amending Regulation (EEC) No 2454/93 introducedcommon criteria and a common application form forthe granting of authorisations for simplified declarationsand the local clearance procedure. It should be clarifiedthat these rules apply to all customs procedures. Thesame Regulation introduced in Article 253a with effectfrom 1 January 2011 the requirement that the use of simplified declarations or the local clearance procedurewill be conditional on the lodging of electronic customsdeclarations and notifications. Some Member States haveinformed the Commission that such systems may not beavailable in all cases by that date. Provided that effectiverisk analysis is carried out, it should be possible for thoseMember States, under conditions which they prescribe, toaccept customs declarations and notifications in otherthan electronic form until Regulation (EC) No450/2008 of the European Parliament and of theCouncil of 23 April 2008 laying down the Community Customs Code (modernised Customs Code) (
) will apply.
In cases where goods in temporary storage or in acontrol type I free zone are re-exported from thecustoms territory of the Community without an exitsummary declaration being required, an alternativemeans for recording or notifying the re-exportation andthe person responsible need to be laid down.
It should be clarified that the export formalities are notonly to be used for Community goods which are to bebrought to a destination outside the customs territory of the Community, but also with regard to tax exemptaircraft and ship supplies so that persons deliveringsuch supplies can receive a proof of exit from thecustoms territory of the Community needed for thepurposes of tax exemption. The same rules shouldapply where non-Community goods are to be re-exported under cover of a re-export declaration.
L 125/10 Official Journal of the European Union 21.5.2010
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