Tag Archives: Customs regulations

Tax-free allowances: permanent imports of personal property

Tax-free allowances: permanent imports of personal property

Outline of the Community (European Union) legislation about Tax-free allowances: permanent imports of personal property

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Taxation

Tax-free allowances: permanent imports of personal property

Document or Iniciative

Council Directive 2009/55/EC of 25 May 2009 on tax exemptions applicable to the permanent introduction from a Member State of the personal property of individuals.

Summary

This directive provides an exemption for personal property which is permanently introduced from another European Union (EU) country by private individuals from consumption taxes which would normally apply to such property. Personal property refers to property for the personal use of the persons concerned or the needs of their household. Such property must neither have a commercial nature nor be intended for an economic activity. The tools necessary for exercise of a person’s trade or profession are, however, to be treated as personal property.

Riding horses, motor-driven road vehicles (including their trailers), caravans, mobile homes, pleasure boats and private aircraft may only be granted exemption if the private individual concerned transfers his normal residence to the EU country of destination. For the purposes of this directive, ‘normal residence’ is defined as the place where a person usually lives (for at least 185 days in each calendar year) because of personal and occupational ties, or in the case of a person with no occupational ties, because of personal ties which show close links between that person and the place where he/she is living.

Motor-driven road vehicles (including their trailers), caravans, mobile homes, pleasure boats and private aircraft must not be disposed of, hired out or lent during the 12 months following their tax exempt introduction, except in circumstances justified to the satisfaction of the competent authorities in the EU country of destination.

The introduction of the property may be undertaken all at once or in stages, and for any of the following reasons:

  • in connection with a transfer of normal residence: all of the property must be introduced within 12 months of the transfer of normal residence;
  • in connection with the furnishing or relinquishment of a secondary residence: the property must correspond to the normal furniture of the secondary residence and the person concerned must be the owner of the secondary residence or be renting it for a period of at least 12 months;
  • on the occasion of a marriage: the property must be introduced between two months before the marriage date envisaged and four months after the actual marriage date, and proof of marriage must be provided;
  • acquired by inheritance: the property must be introduced within two years of the date on which the person concerned enters into possession of the property, and proof must be provided that the property was acquired by inheritance.

With the exception of certain goods, EU countries have the right to retain or introduce more liberal conditions for granting tax exemptions than those provided for in this directive.

References

Act Entry into force Deadline for transposition in the Member States Official Journal

Directive 2009/55/EC

30.6.2009

OJ L 145, 10.6.2009

Strategy for the evolution of the Customs Union

Strategy for the evolution of the Customs Union

Outline of the Community (European Union) legislation about Strategy for the evolution of the Customs Union

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These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Justice freedom and security > Police and customs cooperation

Strategy for the evolution of the Customs Union

Act

Communication from the Commission to the Council, the European Parliament, the Economic and Social Committee and the Committee of the Regions of 1 April 2008 entitled Strategy for the evolution of the Customs Union [COM(2008) 169 final- Not published in the Official Journal].

Summary

The Customs Union, which celebrates its 40th anniversary in 2008, is undergoing a major review. The Commission and Member States have identified the need to adapt to changing production and consumption patterns, increasing international trade and to global threats such as terrorism, organised crime, climate change and dangerous goods.

This Communication aims to complete the process by reforming the future organisation and human dimension of customs administrations. This implies improving the skills of customs staff and re-allocating resources efficiently and effectively.

Customs account for 13.2% of the Community budget by way of collected duties, representing more than 15 billion EUR per year. Sourcing of goods and materials has become global, and concepts such as just-in time delivery have raised expectations for economic operators of less intrusive customs controls.

Customs not only support legitimate trade and enhance competitiveness, but also play a key role in ensuring the correct payment of duties and taxes, combating counterfeiting and piracy, supporting the fight against fraud, organised crime, drugs and terrorism, implementing trade policy measures and protecting the environment and citizens against all manner of hazardous goods.

Modernisation of the legal and technological environment in customs includes the following:

the amended Community Customs Code, which has enabled European Union (EU) customs authorities to implement some of the most advanced security requirements in the world;

the Modernised Customs Code, which will simplify customs and trade tasks to make them more efficient and cost-effective;

the Electronic Customs Decision, which sets out the basic framework and major deadlines for the electronic customs project and provides a basis for the Commission, Member States and economic operators to plan their own resources;

the further development of pan-European electronic customs systems, which will help create a robust chain of communication between customs authorities throughout the Community, customs and other public authorities operating at the border, and public authorities and traders;

the proposal to amend the mutual administrative assistance provisions in customs matters would streamline and improve current IT systems to enhance capacity in the fight against fraud in the customs sector.

The new strategic framework aims to transforming customs into a modern and responsive partner to trade, whilst protecting fiscal, safety and security interests. EU customs must fulfil the following objectives:

  • Protection:

    Customs services need to ensure protection of society as well as financial interests of the Community. Customs shall reinforce the fight against fraud, organised crime, drugs and terrorism as well as against the spread of illicit, dangerous or counterfeited and pirated goods. This should be achieved by further developing effective risk assessment and using mutual administrative assistance to ensure proper application of the law in customs-related matters.

  • Competitiveness:

    Customs authorities can support the competitiveness of European businesses by modernising and harmonising working methods (e.g. using systems-based approaches) as well as by creating a paperless customs environment (implementing electronic customs). In this respect the Commission recommends EU customs services to take a pro-active stance in endorsing international standards such as those developed by the World Customs Organisation (WCO) and developing new EU standards, which could serve as a model worldwide.

  • Facilitation of legitimate business:

    Overall customs need to work at improving their control systems, in order to reduce administrative burden and interference in the flow of goods to the minimum necessary to ensure security objectives. Customs can also support legitimate economic operators by providing facilitations with a view to reducing compliance costs.

  • Control:

    Customs services can manage and control supply chains used for international movement by improving and strengthening effective checks, as well as correctly and consistently implementing Community and national legislation relating to the control and movement of goods. Furthermore effective and systematic enhancement of sharing of risk information needs to be enhanced as well as establishing end-to-end control and management in the entire supply chain.

  • Cooperation:

    The customs authorities of the Member States, the government agencies and the business community continue to cooperate closely in achieving the common objectives of protecting citizens as well as the financial interests of the Community. Customs shall take a leading role in developing new mechanisms of coordination between border-related agencies (development of Single Window). Also the co-operation with business should be enhanced and the international cooperation and mutual administrative assistance should be reinforced.

  • New working methods and competences:

    Customs services need to continuously develop and strategically invest in the skills, competences and resources, which can maintain customs efficiency and effectiveness. A structured approach is the first step ensuring a synchronised and harmonised method throughout the 27 Member States for achieving the strategic objectives.

    The above-mentioned objectives will be incorporated into a multi-annual strategic plan. This plan will be elaborated in detail in a comprehensive implementation plan which will represent a tool for planning specific actions and projects. These documents will provide a clear direction for customs services’ operations in 2013 – 2019. With the approval of the strategic framework all systems of data exchange and databases, including those dedicated to the fight against fraud, should be interoperable and operate complementarily.

International convention on the simplification and harmonisation of customs procedures

International convention on the simplification and harmonisation of customs procedures

Outline of the Community (European Union) legislation about International convention on the simplification and harmonisation of customs procedures

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Justice freedom and security > Police and customs cooperation

International convention on the simplification and harmonisation of customs procedures

Document or Iniciative

Council Decision 2003/231/EC of 17 March 2003 concerning the accession of the European Community to the Protocol of Amendment to the International Convention on the simplification and harmonisation of customs procedures (Kyoto Convention).

Summary

The Community has been a Contracting Party to the International Convention on the simplification and harmonisation of customs procedures since 1974. The Protocol amends the Preamble, the articles of the Convention, the General Annex and specific annexes. The revisions are known as the “revised Kyoto Convention”. Initially, the European Community will accede only to the revised Protocol, including Appendices I and II. Accession to the revised specific annexes will come at a later date.

Implementation of the revised Kyoto Convention will yield results by improving the effectiveness and efficiency of customs administrations and, therefore, economic competitiveness. It will also encourage investment and the development of industry and may increase the participation of small and medium-sized enterprises in international trade.

Contracting Parties undertake to promote the simplification and harmonisation of customs procedures and to conform to the standards, transitional standards and recommended practices in the annexes to this Convention. The parties may grant facilities greater than those laid down in the Convention.

The Convention comprises a body, a General Annex and specific annexes. The annexes include definitions, standards (some of which are transitional), and recommended practices. The annexes are accompanied by Guidelines that are not binding for the Contracting Parties.

A Management Committee has been set up to consider the implementation of this Convention, secure uniformity in its interpretation and application, and any proposed amendments. The Committee is made up of representatives from the Contracting Parties. The competent administration of any entity qualified to become a Contracting Party or any Member of the World Trade Organisation may attend the sessions of the Management Committee as an observer. Representatives from international governmental and non-governmental organisations may be invited to attend the sessions as observers.

The Management Committee:

  • recommends amendments to the body of the Convention;
  • recommends amendments to the annexes and the incorporation of new chapters;
  • decides to amend or incorporate new recommended practices;
  • considers the implementation of the provisions of the Convention;
  • reviews and updates the Guidelines;
  • considers any issues of relevance to the Convention that are referred to it;
  • informs the Permanent Technical Committee and the Council of its decisions.

The relevant administrations of the Contracting Parties communicate to the Secretariat-General of the Council proposals for amendments to the Convention and requests for the inclusion of items on the agenda of the Committee sessions. The Secretariat-General of the Council brings proposals for amendments to the attention of the administrations of members and observers.

The Management Committee meets at least once each year. It elects its own Chairman and Vice-Chairman. If a decision cannot be arrived at by consensus, matters before the Committee are decided by a vote among the Contracting Parties present. Each Contracting Party may vote on matters relating to the interpretation, application or amendment of the body and General Annex of the Convention. Only Contracting Parties that have accepted specific annexes may vote upon them. All Contracting Parties may vote on new specific annexes or new chapters of specific annexes.

Any Member of the Council and any Member of the United Nations or its specialised agencies or any customs or economic union may become a Contracting Party to this Convention. Contracting Parties stipulate the Annex or specific annexes that they accept at the time of their accession to the Convention.

Contracting Parties accept the provisions of the Convention, and are bound by all the standards therein. Contracting Parties may however enter reservations, stating the differences existing between the provisions of their national legislation and those of the practice(s) concerned. When reservations have been granted, the Member in question examines the possibility of withdrawing the reservations every three years, and notifies the Council Secretariat of the national legislation that prevents the withdrawal of the reservation.

Whenever possible, any disputes concerning the interpretation or application of the Convention are settled by negotiation. If negotiations are unsuccessful, the dispute is referred to the Management Committee which considers it and makes recommendations for its settlement.

Accession to the Convention is for an unlimited duration, but any Contracting Party may denounce it at any time after its entry into force. This also applies to the specific annexes or chapters therein. If a Contracting Party decides to withdraw its acceptance of the General Annex, it is deemed to have denounced the Convention.

All signatures and all instruments of ratification or accession are deposited with the Secretary-General of the Council.

References

Act Entry into force Deadline for transposition in the Member States Official Journal
Decision 2003/231/EC 17.03.2003 OJ L 86 of 03.04.2003

Related Acts

Council Decision 2004/485/EC of 26 April 2004 amending Decision 2003/231/EC concerning the accession of the European Community to the Protocol of Amendment to the International Convention on the simplification and harmonisation of customs procedures (Kyoto Convention) [Official Journal L 162 of 30.04.2004].

Some of the States that acceded to the European Union on 1 May 2004 had already deposited their instruments of accession to the Protocol of Amendment to the International Convention on the simplification and harmonisation of customs procedures. To avoid a situation in which some Member States were members of an international convention to which the Community had not yet acceded, the deposit of instruments of accession to the Protocol of the Community of the one part and of the Member States of the other part took place on 30 April 2004.

Transport under the TIR or ATA procedure

Transport under the TIR or ATA procedure

Outline of the Community (European Union) legislation about Transport under the TIR or ATA procedure

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Customs

Transport under the TIR or ATA procedure

acquis to take account of the provisions of the agreements regarding these two procedures.

Document or Iniciative

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.

Summary

This regulation brings together the provisions for implementing the Community Customs Code in a single text. Part II, Title II, Chapter 9 of this regulation contains the provisions which are applicable to transport under the TIR or ATA procedures. Any matter concerning the application of this regulation may be examined by the Community Customs Code Committee provided for in the Council Regulation on the Customs Code.

Common provisions

When goods are transported inside the Community under TIR or ATA procedures, the Community is considered as forming a single territory for the purposes of the transport operation. For the purposes of using ATA carnets as transit documents, ‘transit’ means the transport of goods from a customs office situated in the customs territory of the Community to another customs office situated within the same territory.

Where, in the course of transport from one point in the customs territory of the Community to another, goods pass through the territory of a third country, the controls and formalities associated with the TIR or ATA procedure are carried out at the points where the goods temporarily leave the customs territory of the Community and where they re-enter that territory. Goods transported under cover of TIR of ATA carnets within the territory of the Community are regarded as non-Community goods *, unless their Community status is duly established.

The TIR procedure

The TIR procedure is an international customs transit system that applies to the transport of goods without intermediate reloading, between a customs office of departure and a customs office of destination, provided that part of the journey is made by road. The procedure allows goods to be transported across international borders without the payment of the duties and taxes that would normally be due at importation or exportation. As the Community is considered as a single territory, the TIR procedure can only be used within the Community where the movement either starts or ends in a third country, or where the goods move between two or more Community countries via the territory of a third country.

Recipients of goods sent under cover of a TIR carnet, if they are established in the Community, may at their request be granted the status of authorised consignee, if they regularly receive goods under the TIR procedure, provided they have not committed any serious or repeated infringements of customs or tax legislation.

Application of the TIR Convention in the Community

Since 1 January 2009, TIR procedure is treated electronically in the Community. Discharge of the TIR procedure in the Community must be carried out by the customs office of entry or departure after they have received confirmation from the office of destination or exit that the operation was terminated within the time limit prescribed by the customs office or entry or departure. If, after the expiry of the time limit for the office of exit or destination to give the information that the operation was terminated, the competent authorities for discharge still have no proof that the TIR operation has been terminated, an enquiry procedure is initiated.

The procedure is initiated immediately if the discharge authorities are informed in advance that the TIR operation has not been terminated, or when they suspect as much. The enquiry procedure is also initiated if it transpires subsequently that proof of the termination of the TIR operation was falsified. If the competent office does not receive the information enabling it to discharge the operation, it informs the guaranteeing association concerned and the holder of the TIR carnet, within 28 days after the start of the enquiry procedure with the customs office of destination or exit when the TIR operation cannot be discharged.

When infringements or irregularities committed during transport under cover of a TIR carnet result in a Community customs debt, the Member State identified as competent to recover duties or impose penalties initiates the procedure for recovery from the debtor.

When a TIR operation is carried out on the customs territory of the Community, any guaranteeing association established in the Community may become liable for the payment of the secured amount of the customs debt relating to the goods concerned in the TIR operation up to a limit per TIR carnet of EUR 60 000 or the national currency equivalent thereof. The guaranteeing association established in the Member State competent for recovery is liable for payment of the secured amount of the customs debt.

Where customs authorities of a Member State decide to exclude a person from the TIR procedure under the provisions of Article 38 of the TIR Convention, this decision shall apply throughout the customs territory of the Community.

The ATA procedure

The ATA carnet is used for temporary importation, transit and temporary admission of goods designed for specific purposes, duty-free and tax-free (such as professional equipment for presentations or trade fairs, for example).

Where offences or irregularities are committed during a transport operation under cover of an ATA carnet in a given Member State, that Member State is identified as competent to recover any duties and impose penalties. Where it is not possible to determine in which territory the offence or irregularity was committed, it is deemed to have been committed in the Member State where it was detected unless proof to the contrary is provided.

Findings made by the competent authorities of the different Member States, in applying this regulation, have the same force throughout the customs territory of the Community. Where necessary, the competent authorities are required to communicate to one another all information relating to TIR or ATA consignments and to any offences or irregularities noted.

Key terms used in the act
  • Community goods refers to goods:
    • entirely obtained in the customs territory of the Community, without the addition of goods from non-member countries or territories which are not part of the customs territory of the Community;
    • from countries or territories not forming part of the customs territory of the Community which have been released for free circulation in a Member State;
    • obtained in the customs territory of the Community either from the goods referred to exclusively in the second indent or from the goods referred to in the first and second indents.
  • Non-Community goods: goods other than those defined as Community goods. Goods reintroduced into the customs territory of the Community after being exported outside that territory are also considered to be non-Community goods.

References

Act Entry into force Deadline for transposition in the Member States Official Journal

Regulation (EEC) No 2454/93

14.10.1993

OJ L 253, 11.10.1993

Successive amendments and corrections to Regulation (EC) No 2454/93 have been incorporated in the basic text. This consolidated version is for reference purposes only.

Goods infringing intellectual property rights

Goods infringing intellectual property rights

Outline of the Community (European Union) legislation about Goods infringing intellectual property rights

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Internal market > Businesses in the internal market > Intellectual property

Goods infringing intellectual property rights

Document or Iniciative

Council Regulation (EC) No 1383/2003 of 22 July 2003 concerning customs action against goods suspected of infringing certain intellectual property rights and the measures to be taken against goods found to have infringed such rights.

Summary

This Regulation enables customs authorities, in cooperation with right-holders, to improve controls at external border.

It simplifies the procedure for the lodging of applications for action with the customs authorities, in particular for small and medium-sized enterprises (SMEs), and for the destruction of fraudulent goods.

The Regulation sets up a more efficient system by laying down, on the one hand, the conditions for customs action where goods are suspected of infringing intellectual property rights, and on the other hand the measures to be taken against goods that have been found to infringe intellectual property rights.

In order to protect consumers by ensuring the protection of food products, the Regulation extends the scope of application of Community action to cover new types of intellectual property rights: new plant varieties, geographical indications and designations of origin.

Scope

The Regulation applies to:

  • counterfeit goods *;
  • pirated goods *;
  • patents;
  • supplementary protection certificates;
  • designs and models;
  • copyright and related rights;
  • trademarks;
  • designations of origin;
  • new plant varieties;
  • geographical indications;
  • any mould or matrix designed or adapted for the manufacture of goods infringing an intellectual property right.

Application for customs action

Where goods are suspected of infringing intellectual property rights, the right-holder may lodge a written application with the relevant customs authorities. Such an application for action must include an accurate and detailed technical description of the goods in question, any information concerning the nature of the fraud and the name and address of the contact person appointed by the right-holder. The right-holder may also request the intervention of the customs authorities of one or more Member States if he is the holder of a Community trademark, design or model, a Community protection, a new plant variety, a designation of origin, or a geographical indication or designation protected by the Community.

The law applicable when deciding whether an intellectual property right has been infringed is the law in force in the Member State where the goods were found. In accordance with national provisions, and with the right-holder’s agreement, the Member States may now set up a simplified procedure to enable the customs authorities to have the goods destroyed. If the infringement of an intellectual property right is not established within a set deadline, the detention order is lifted and the goods are released once the necessary customs formalities have been discharged. The deadline is shorter in the case of perishable goods.

Goods found to infringe an intellectual property right may not be:

  • brought into the customs territory of the Community;
  • withdrawn from the customs territory of the Community;
  • released for free circulation;
  • exported;
  • re-exported;
  • placed under a suspensive arrangement, in a free zone or free warehouse.

If the customs authorities have sufficient reason to suspect that goods are infringing an intellectual property right, they may suspend the release of goods or retain goods for three working days, during which time the right-holder must submit an application for action. In accordance with the rules in force in the Member State concerned, the customs authorities may ask the right-holder for information to help them in their investigation.

The competent customs office sets a period during which the action must take place. Such a period may not exceed one year. The decision to take action is notified to the customs office in the Member State or States concerned. The customs office may request additional information.

The Customs Code Committee has the task of assisting the Commission in applying this Regulation.

This Regulation applies from 1 July 2004 and repeals Regulation (EC) No 3295/94 from that date.

Key terms used in the act
  • Counterfeit goods: goods or trade mark symbols or packaging presented separately, bearing without authorisation a trademark identical to another trademark validly registered, or which cannot be distinguished in its essential aspects and which thereby infringes the trademark-holder’s rights.
  • Pirated goods: goods that are or contain copies made without the consent of the holder of a copyright or related right or design right.

References

Act Entry into force Deadline for transposition in the Member States Official Journal
Regulation (EC) No 1383/2003 09.08.2003 OJ L 196, 02.08.2003

Related Acts

Commission Regulation (EC) No 1891/2004 of 21 October 2004 laying down provisions for the implementation of Council Regulation (EC) No 1383/2003 concerning customs action against goods suspected of infringing certain intellectual property rights and the measures to be taken against goods found to have infringed such rights [Official Journal L 328 of 30.10.2004].

This Regulation clarifies the provisions for the implementation of Council Regulation No 1383/2003. It defines the natural and legal persons who may represent the holder of a right or any other person authorised to use the right. It is also necessary to specify the nature of the proof of ownership of intellectual property.
The Regulation lays down a model form and the language requirements for applications for action to ensure harmonisation and standardisation in this area. It also specifies the type of information to be included in applications for action in order to facilitate the work of the customs administrations by recognising the goods that may infringe an intellectual property right. It also lays down the type of right-holder liability declaration that must accompany the application for action.
In the interests of legal certainty, the Regulation specifies when the time periods for the determination of an infringement of an intellectual property right commence.
The Regulation also lays down the procedures for the exchange of information between Member States and the Commission, so that it is possible for the Commission to monitor the effective application of the procedure and recognise patterns of fraud, and for the Member States to introduce appropriate risk analysis.

Modernised Community Customs Code

Modernised Community Customs Code

Outline of the Community (European Union) legislation about Modernised Community Customs Code

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Customs

Modernised Community Customs Code

Document or Iniciative

Regulation (EC) No. 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) [Official Journal L 145 of 04.06.2008].

Summary

The Modernised Customs Code creates a new electronic customs environment. The new Code integrates the common customs procedures in the Member States while reinforcing convergence between the computerised systems of the 27 customs authorities. It will replace the 1992 Customs Community Code, once the necessary implementing provisions are adopted and made applicable, at the latest by 24 June 2013. In the interim period the existing code applies.

The Code’s provisions

The 2008 Modernised Customs Code covers:

  • general provisions on the scope of customs legislation, the mission of customs and the rights and obligations of persons with regard to customs legislation;
  • factors on the basis of which import and export duties and other measures in respect of trade in goods are applied (Common Customs Tariff, origin of goods, value for customs purposes);
  • customs debt * and guarantees of this debt;
  • customs treatment of goods brought into the customs territory of the Community;
  • rules on customs status, placing goods under a customs procedure, as well as verification, release * and disposal of goods;
  • release for free circulation and relief from export duties;
  • special customs procedures organised into four economic functions (transit, storage, specific use, processing);
  • customs treatment of goods leaving the customs territory of the Community (goods leaving the territory, export and re-export, relief from export duties);
  • the Customs Code Committee and procedures enabling the Commission to adopt the measures implementing the Code.

New provisions regarding the streamlining of customs procedures to facilitate trade and prevent new threats.

Thus through strengthening the common regulatory and operational framework of customs authorities, the Code introduces modern processes based on electronic techniques in order to:

  • guarantee as a general rule the simplification and uniform application of customs legislation;
  • improve customs controls, which are based primarily on a risk analysis as part of a common risk management * framework. Controls other than customs controls should, wherever possible, be performed at the same time as customs controls at a ‘one-stop-shop’;
  • facilitate clearance procedures, which will be fully computerised, will offer maximum simplifications and can be carried out centrally;
  • streamline current ‘economic and/or suspensive’ customs procedures , which have been reorganised into ‘special procedures’ enabling the transit (external and internal), storage (temporary storage, customs warehousing, free zones), specific use (temporary admission or end-use), and processing (inward or outward processing) of goods to better respond to the economic needs of the operators and to simplify access to them.

Following the 2003 Communication ‘A simple and paperless environment for customs and trade’, the use of information and communication technologies has become the rule.

Common information systems enable data exchange between customs authorities and compliance with data-protection provisions. In particular these systems are concerned with:

  • formalities carried out by economic operators *
  • customs procedures (centralised clearance in particular) and the registration/approval of economic operators (identification and registration of economic operators: EORI; granting of the status of authorised economic operator – ‘customs simplification’ and/or ‘security and safety’: AEO);
  • risk management through a common framework between the Commission and Member States. This will enable customs authorities to carry out controls based on national, Community and international analyses.

Common system of value added tax

The new legal framework will simplify customs procedures for trade in goods between parts of customs territory of the Community to which Council Directive 2006/112/EC on the common system of value added tax applies and parts to which it does not apply.

Context

The Community Customs Code has been modernised following the expiry of the ECSC Treaty and the two successive enlargements of the European Union. Furthermore, it now conforms with the International Convention on the simplification and harmonisation of customs procedures, and the Charter of Fundamental Rights of the European Union.

Key terms of the act
  • Economic Operator: a person who, in the course of his business, is involved in activities covered by customs legislation.
  • Release of goods: the act whereby the customs authorities make goods available for the purposes specified for the customs procedure under which they are placed.
  • Risk: the likelihood of an event that may occur, with regard to the entry, exit, transit, transfer or end-use of goods moved between the customs territory of the Community and countries or territories outside that territory and to the presence of goods which do not have Community status, which would have any of the following results: it would prevent the correct application of Community or national measures; it would compromise the financial interests of the Community and its Member States; it would pose a threat to the security and safety of the Community and its residents, to human, animal or plant health, to the environment or to consumers.
  • Customs debt: the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force.

References

Act Entry into force Deadline for transposition in the Member States Official Journal

Regulation (EC) No. 450/2008 [adoption: Co-decision COD/2005/0246]

24.6.2008

OJ L 145 of 4.6.2008

Related Acts

Decision No. 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless environment for customs and trade [Official Journal L23/21 of 26.1.2008].

Elimination of controls at frontiers in road and inland waterway transport

Elimination of controls at frontiers in road and inland waterway transport

Outline of the Community (European Union) legislation about Elimination of controls at frontiers in road and inland waterway transport

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Customs

Elimination of controls at frontiers in road and inland waterway transport

Document or Iniciative

Regulation (EC) No 1100/2008 of the European Parliament and of the Council of 22 October 2008 on the elimination of controls performed at the frontiers of Member States in the field of road and inland waterway transport (Text with EEA relevance).

Summary

This regulation eliminates frontier * controls * on road vehicles and inland waterway vessels travelling between European Union (EU) countries. Checks, inspections, verifications or formalities must no longer be performed as border controls within the EU, but simply as part of the normal control procedures applied in a non-discriminatory manner throughout the territory of an EU country.

The controls concerned are referred to in Annex I of this regulation. The Commission may propose amendments to this annex to take account of relevant technological developments. The annex refers to both EU and national legislation which provide for controls and inspections, including:

  • checks on the maximum authorised weights and dimensions of road vehicles;
  • checks on documentation showing roadworthiness of motor vehicles and their trailers;
  • inspections to verify that technical requirements for inland waterway vessels are fulfilled;
  • inspections of passenger lists on bus and coach services;
  • driving licence checks;
  • controls relating to the means of transport for dangerous goods;
  • controls relating to the means of transport for perishable foodstuffs.
Key terms used in the act
  • Frontier: either an internal frontier within the EU or an external frontier, where carriage between EU countries involves crossing a non-EU country.
  • Control: any check, inspection, verification or formality performed at the frontiers of EU countries by the national authorities which signifies a stop or a restriction on the free movement of the vehicles or vessels concerned.

References

Act Entry into force Deadline for transposition in the Member States Official Journal
Regulation (EC) No 1100/2008

4.12.2008

OJ L 304 of 14.11.2008