
Article 1 
Regulation (EEC) No 2454/93 is amended as follows:

1.. in Article 41(3), point (a) is replaced by the following:
'
((a)) he lodges in the Community a summary or customs declaration other than any of the following:

((i)) a customs declaration made in accordance with Articles 225 to 238;
((ii)) a customs declaration made for temporary importation or for discharging this procedure by re-exportation;
((iii)) a customs declaration made under the common transit procedure by an economic operator established in a contracting party to the Convention on a common transit procedure other than the European Union, where that declaration is not also used as an entry or exit summary declaration;
((iv)) a customs declaration made under the Community transit procedure by an economic operator established in Andorra or in San Marino, where that declaration is not also used as an entry or exit summary declaration.';
2.. Annex 30a is amended as set out in Annex I to this Regulation;
3.. Annex 37 is amended as set out in Annex II to this Regulation;
4.. Annex 38 is amended as set out in Annex III to this Regulation.
Article 2 
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
It shall apply from 1 July 2010.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 1 March 2010.
For the Commission
The President
José Manuel BARROSO
ANNEX I

Annex 30a to Regulation (EEC) No 2454/93 is amended as follows:

1.. in Section 1, note 1, the second sentence of point 1.3 is deleted;
2.. Section 2 is amended as follows:

((a)) in Table 1, the following row is added:
'
Subsequent customs office(-s) of entry code  Z'
((b)) in Table 2, the following row is added:
'
Subsequent customs office(-s) of entry code  Z'
((c)) in Table 5, the following row is added:
'
Subsequent customs office(-s) of entry code  Z'
3.. Section 4 is amended as follows:

((a)) under the data element explanatory note ‘Customs office of exit’, the first paragraph is replaced by the following:
'Code provided for in Annex 38 for SAD box 29 for the intended customs office of exit.';
((b)) the following data element explanatory note is added:
'
Identification of the subsequent customs offices of entry in the customs territory of the Community.

This code needs to be provided when the code for the mode of transport at the border is 1, 4 or 8.

The code shall adhere to the pattern provided in Annex 38 for SAD Box 29 for the customs office of entry.
'

ANNEX II

Annex 37 to Regulation (EEC) No 2454/93 is amended as follows:

1.. in Title I, Section B, under the heading ‘Legend’, column heading B is replaced by the following:
'
B: Customs warehousing procedure in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds 76, 77
';
2.. Title II, Section A, is amended as follows:

((a)) the heading is replaced by the following:
'
A.';
((b)) under ‘Box 8’, first paragraph, the second sentence is deleted.

ANNEX III

In Annex 38 to Regulation (EEC) No 2454/93, Title II is amended as follows:

1.. Box 1 is amended as follows:

((a)) in the ‘First subdivision’, the second paragraph of code CO is replaced by the following:
'Placing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds.';
((b)) in the ‘Second subdivision’, codes X and Y are replaced by the following:
'Xfor a supplementary declaration under a simplified procedure covered by B and E.Yfor a supplementary declaration under a simplified procedure covered by C and F.';
2.. In Box 36, point 1(4) is replaced by the following:
'
4. Customs duties under the provisions of customs union agreements concluded by the European Union
';
3.. Box 37 is amended as follows:

((a)) Section A, ‘First subdivision’ is amended as follows:

((i)) under Code 49, the ‘Examples’ are replaced by the following:
'ExamplesGoods arriving from Martinique and entered for home use in Belgium.
Goods coming from Andorra and entered for home use in Germany.';
((ii)) Codes 76 and 77 are replaced by the following:
'
76 
ExampleBoned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export).

77 
ExamplePreserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products).
';
((b)) Section B, ‘Second subdivision’ is amended as follows:

((i)) in the table ‘Agricultural products’, the entries for codes E01 and E02 are replaced by the following:

‘Use of the unit price for the determination of the customs value for certain perishable goods (Article 152 (1)(a)a) E01
Standard import values (for example: Commission Regulation (EC) No 1580/2007) E02

((ii)) in the table ‘Other’, the entry for code F63 is replaced by the following:

‘Entry in victualling warehouse (Articles 37 to 40 of Commission Regulation (EC) No 612/2009) F63

4.. Under Box 40, in the table ‘List of abbreviations for documents’, between rows ‘T2M’ and ‘Other’, the following rows are inserted:
'
Entry summary declaration 355
Summary declaration for temporary storage 337'
5.. Under Box 44, Section 1, ‘Additional information’ is amended as follows:

((a)) the ‘Example’ is replaced by the following:
'ExampleThe declarant may indicate his wish to have Copy 3 returned to him by entering “RET-EXP” or the code 30400 in Box 44 (Article 793a(2)).';
((b)) the third paragraph is replaced by the following:
'All types of additional information are listed at the end of this title.';
6.. In ‘Additional information — Code XXXXX’, the table ‘On export: Code 3 xxxx’, is replaced by the following:
'
298 Export of agricultural goods subject to end-use Article 298 Regulation (EEC) No 2454/93 End-use: Goods destined for exportation — agricultural refunds not applicable 44 30 300
793a(2) The desire to have copy 3 returned “RET-EXP” 44 30 400'
