
Article 1 
Implementing Regulation (EU) 2015/2447 is corrected as follows:

((1)) Recital 61 is replaced by the following:
'
(61) The Customs Code Committee has not delivered an opinion within the time limit laid down by its chair.
'.
((2)) In the second subparagraph of Article 7(4), the words ‘Delegated Regulation (EU) 2015/2446 establishing transitional rules for certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council, laying down the Union Customs Code where the relevant electronic systems are not yet operational’ are replaced by ‘Delegated Regulation (EU) 2016/341’.
((3)) In Article 12(1), the words ‘Article 22’ are replaced by the words ‘Article 22(2)’.
((4)) Article 67 is corrected as follows:

((a)) in paragraph 1, the words to ‘exporters established in the customs territory of the Union’ are replaced by the words ‘exporters and re-consignors established in the customs territory of the Union’;
((b)) in paragraph 4, the words ‘be preceded by’ are replaced by the words ‘begin with the’;
((c)) in paragraph 6, the words ‘Annex 22-09’ are replaced by the words ‘Annex 22-13’.
((5)) Article 70 is corrected as follows:

((a)) in paragraph 2, point (c) and point (d) are designated as point (a) and point (b), respectively;
((b)) paragraph 4 is replaced by the following:
'
4. Where a country or territory has been removed from Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council, the rules and procedures laid down in Article 55 of Delegated Regulation (EU) 2015/2446 and the obligations laid down in Articles 72, 80 and 108 of this Regulation shall continue to apply to that country or territory for a period of 3 years from the date of its removal from that Annex.'.
((6)) In Article 75(1), the words ‘Article 67(2) of this Regulation’ are replaced by the words ‘Article 71(2)’.
((7)) In Article 77(1)(b), the words ‘of Delegated Regulation (EU) 2015/2446’ are deleted.
((8)) Article 87 is replaced by the following:
'
Article 87 
The Commission shall publish on its website the date on which beneficiary countries start applying the REX system. The Commission shall keep the information up-to-date.'.
((9)) In Article 89, the title is replaced by the following:
'Revocation of registration'.
((10)) In Article 90, the title is replaced by the following:
'Automatic revocation of registrations when a country is withdrawn from the list of beneficiary countries'.
((11)) In Article 92(1), the third subparagraph is deleted.
((12)) Article 102 is corrected as follows:

((a)) in paragraph 2, the word ‘incomplete’ is replaced by ‘simplified’;
((b)) in paragraph 3(b), the words ‘of Delegated Regulation (EU) 2015/2446’ are deleted.
((13)) Article 110(3) is replaced by the following:
'
3. When a request for subsequent verification has been made, such verification shall be carried out and its results communicated to the customs authorities of the Member States within a maximum of 6 months or, in the case of requests sent to Norway or Switzerland for the purpose of verifying replacement proofs of origin made out in their territories on the basis of a certificate of origin Form A or an invoice declaration made out in a beneficiary country, within a maximum of 8 months from the date on which the request was sent. The results shall be such as to establish whether the proof of origin in question applies to the products actually exported and whether these products can be considered as products originating in the beneficiary country.'.
((14)) In Article 119(4), the words ‘of Delegated Regulation (EU) 2015/2446’ are deleted.
((15)) Article 126 is corrected as follows:

((a)) in paragraph 1, the words ‘This Subsection’ are replaced by the words ‘Subsections 10 and 11’;
((b)) in paragraph 3, the words ‘this Subsection’ are replaced by the words ‘Subsections 10 and 11’.
((16)) In Article 137(4)(b), the words ‘other means of transport’ are replaced by the words ‘other modes of transport’.
((17)) In Article 138(1), the words ‘the same means of transport’ are replaced by the words ‘the same mode of transport’.
((18)) In Article 143(2), the words ‘apportioned cost’ are replaced by the words ‘apportioned value’.
((19)) In Article 164, the subtitle is replaced by the following:
'(Articles 226(3)(b) and (c) and 227(2)(b) and (c) of the Code)'.
((20)) In Article 186, the subtitle is replaced by the following:
'(Article 128 of the Code)'.
((21)) Article 187 is corrected as follows:

((a)) the subtitle is replaced by the following:
'(Article 128 of the Code)';
((b)) in paragraph 4, point (a) is replaced by the following:
'
(a) for all the goods carried by the vessel or aircraft concerned, an entry summary declaration shall be lodged at the first Union port or airport. The customs authorities at that port or airport shall carry out the risk analysis for security and safety purposes for all the goods carried by the vessel or aircraft concerned. Additional risk analyses may be carried out for those goods at the port or airport at which they are discharged;
'.
((22)) In Article 192, the following subtitle is inserted:
'(Article 145 of the Code)'.
((23)) Article 199(1)(g) is replaced by the following:
'
(g) the excise declaration data referred to in Articles 21, 26 and 34 of Council Directive 2008/118/EC;
'.
((24)) Article 214 is replaced by the following:
'
Article 214 

1. Where, before arriving to the customs territory of the Union, the products or goods referred to in points (d) and (e) of Article 119(1) of Delegated Regulation (EU) 2015/2446 have been transhipped and transported through a country or territory which is not part of the customs territory of the Union, a certification by the customs authority of that country or territory that the products or goods were under customs supervision while in that country or territory and have undergone no handling other than that necessary for their preservation shall be presented for those products and goods on their entry into the customs territory of the Union.
2. The certification required in accordance with paragraph 1 shall be made out on a printout of the fishing logbook referred to in Article 133 of Delegated Regulation (EU) 2015/2446, accompanied by a printout of the transhipment declaration, as appropriate.'.
((25)) The title of Article 220 is replaced by the following:
'Items of correspondence and goods in postal consignments'.
((26)) In Article 229(1), the words ‘Article 15’ are replaced by the words ‘Article 14’.
((27)) Article 230(2) is replaced by the following:
'
2. The customs authority competent to take a decision shall make available all relevant information at its disposal to the customs authorities of the other Member States regarding the customs-related activities of the holder of the authorisation for centralised clearance.'.
((28)) In Article 251(3), the words ‘Article 166 of Regulation (EU) No 952/2013’ are replaced by ‘Article 166 of the Code’.
((29)) In Article 277(1)(a), the words ‘Article 268’ are replaced by the words ‘Article 275’.
((30)) In the first subparagraph of Article 280(6), the words ‘Article 267’ are replaced by the words ‘Article 274’.
((31)) In Article 291, the subtitle is replaced by the following:
'(Articles 6(3)(b), 226(3)(a) and 227(2)(a) of the Code)'.
((32)) In Article 294, the subtitle is replaced by the following:
'(Articles 226(3)(a) and 227(2)(a) of the Code)'.
((33)) In Article 295, the subtitle is replaced by the following:
'(Article 226(3)(a) of the Code)'.
((34)) Article 306(2) is replaced by the following:
'
2. With respect to the presentation of the MRN of the transit declaration at the customs office of destination, the second paragraph of Article 184 of Delegated Regulation (EU) 2015/2446 shall apply.'.
((35)) In Article 308(2), the words ‘Article 305’ are replaced by the words ‘Article 312’.
((36)) In Article 312(3), the words ‘Article 300’ are replaced by the words ‘Article 307’.
((37)) In Article 313, the subtitle is replaced by the following:
'(Article 233(4)(a),(b),(c) and (e) of the Code)'.
((38)) In Article 314(2)(a), the words ‘Article 291’ are replaced by the words ‘Article 298’.
((39)) In the second paragraph of Article 319, the words ‘Article 15’ are replaced by the words ‘Article 14’.
((40)) In Article 331, paragraph 3 becomes paragraph 2.
((41)) Article 345(4) is replaced by the following:
'
4. By derogation from paragraph 1, Single Authorisations for Simplified Procedures (SASP) issued in accordance with Regulation (EEC) No 2454/93 and still valid on 1 May 2016 shall remain valid until the respective dates of deployment of the CCI and AES referred to in the Annex to Implementing Decision 2016/578/EU.'
((42)) In Annex A, Title I ‘Formats of the common data requirements for applications and decisions’ is corrected as follows:

((a)) in the row corresponding to data element ‘2/4 Attached documents’, the wording in the columns ‘D.E. format (Type/length)’ and ‘Cardinality’ is replaced by the following:
'
Total number of documents: n..3 + 1x
Document type: an..70 +Document identifier: an..35 +Document date: n8 (yyyymmdd) 999x';
((b)) in the row corresponding to data element ‘5/3 Goods quantity’, the wording in the column ‘Cardinality’ is replaced by the following:
'999xAs regards decisions relating to binding information: 1x';
((c)) in the row corresponding to data element ‘7/2 Type of customs procedures’, in the column ‘Notes’, the following paragraph is added:
'Where the authorisation is intended to be used for the operation of customs warehouses, the following codes shall be used:
— code ‘XR’ for a public customs warehouse type I,
— code ‘XS’ for a public customs warehouse type II,
— code ‘XU’ for a private customs warehouse.'.
((43)) In Annex B, Title I ‘Formats and cardinality of the common data requirements for declarations and notifications’ is corrected as follows:

((a)) in the row corresponding to data element ‘5/30 Place of acceptance’, the text in the column ‘Notes’ is replaced by the following:
'Where the place of acceptance is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of acceptance is not coded according to the UN/LOCODE, the country where the place of acceptance is located is identified by the code as defined in Title II for D.E. 3/1 Exporter.';
((b)) in the rows corresponding to data elements ‘7/9 Identity of means of transport on arrival’, ‘7/14 Identity of active means of transport crossing the border’ and ‘7/16 Identity of passive means of transport crossing the border’, the text in the column ‘Notes’ is replaced by the following
'The codes defined in Title II for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification.';
((c)) in the row corresponding to data element ‘8/3 Guarantee reference’, the text in the column ‘D.E. format (Type/length)’ is replaced by the following:
'GRN: an..24 +Access code: an..4 +Currency code: a3 +Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 +Customs office of guarantee: an8OROther guarantee reference: an..35+Access code: an..4 +Currency code: a3 +Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 +Customs office of guarantee: an8'.
((44)) In Annex B, Title II ‘Codes in relation with the common data requirements for declarations and notifications’ is corrected as follows:

((a)) in data element ‘1/1 Declaration type’, for the codes ‘EX’ and ‘IM’, the first sentence of the description is replaced by the following:
'For trade with countries and territories situated outside of the customs territory of the Union.';
((b)) data element ‘1/10. Procedure’ is corrected as follows:

((i)) in the description of code ‘68’, the following text is added:
'
Explanation: This code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation.
';
((ii)) the description of code ‘78’ is replaced by the following:
'Placing of goods under free-zone. (a)';
((c)) data element ‘1/11. Additional procedure’ is corrected as follows:

((i)) in the section ‘Temporary admission’, the description of code ‘D18’ in the column ‘Procedure’ is replaced by the following:
'Goods subject to tests, experiments or demonstrations.';
((ii)) in the section ‘Temporary admission’, the description of code ‘D20’ in the column ‘Procedure’ is replaced by the following:
'Goods used to carry out tests, experiments or demonstrations without financial gain (six months).';
((iii)) in the section ‘Other’, the code ‘F42’ in the column ‘Code’ is replaced by the code ‘F44’;
((iv)) in the section ‘Other’, the following rows are inserted after the row relating to code ‘F45’:
'
Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code F46
Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code F47';
((v)) in the section ‘Other’, the following row is inserted after the row relating to code ‘F61’:
'
Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code F65';
((d)) data element ‘4/3. Calculation of taxes’ is corrected as follows:

((i)) the name of the data element is replaced by the following:
'
4/3. Calculation of taxes — Tax type
';
((ii)) the description of code ‘A00’ is replaced by the following:
'Import duty'
((iii)) the description of code ‘C00’ is replaced by the following:
'Export duty';
((iv)) the row relating to code ‘C10’ is deleted;
((e)) the name of data element ‘4/8. Calculation of taxes’ is replaced by the following:
'
4/8. Calculation of taxes — Method of payment
'.
((45)) In Annex 12-01, in Title I ‘Formats of the common data requirements for the registration of economic operators and other persons’, in the row corresponding to data element ‘11 Date of establishment’, in the column ‘D.E. format (Type/length)’, the text ‘(yyyymmdd)’ is added.
((46)) Annex 12-03 is inserted as set out in Annex I to this Regulation.
((47)) Annex 21-01 is corrected as follows:

((a)) in the row corresponding to data element 3/2, the text in column ‘D.E. name’ is replaced by ‘Exporter Identification No’;
((b)) in the row corresponding to data element 3/10, the text in column ‘D.E. name’ is replaced by ‘Consignee Identification No’;
((c)) in the row corresponding to data element 3/16, the text in column ‘D.E. name’ is replaced by ‘Importer Identification No’;
((d)) in the row corresponding to data element 3/18, the text in column ‘D.E. name’ is replaced by ‘Declarant Identification No’;
((e)) in the row corresponding to data element 3/39, the text in column ‘D.E. name’ is replaced by ‘Holder of the authorisation identification no’.
((48)) Annex 22-02 is corrected as follows:

((a)) the following printing instruction is added:
'
4. Old versions of the forms may also be used until existing stocks are exhausted or until 1 May 2019, whichever is the earliest.
';
((b)) in the first sentence of Note 4, the word ‘Community’ is replaced by the word ‘Union’.
((49)) Annex 22-06 is replaced by the text in the Annex II to this Regulation.
((50)) In Annex 22-07, the first paragraph under the heading ‘Statement on origin’ is replaced by the following:
'To be made out on any commercial documents showing the name and full address of the exporter and consignee as well as a description of the products and the date of issue.'.
((51)) Annex 22-09 is replaced by the text in Annex III to this Regulation.
((52)) In Annex 22-13, the Hungarian version of the invoice declaration is replaced by the following:
'A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális … (2) származásúak.'.
((53)) In Annex 23-02, the title of the table after paragraph 10 is replaced by the following:
''.
((54)) In Annex 32-06, the word ‘Front’ is inserted between the heading ‘Union/common transit’ and the first box.
((55)) In Annex 61-03, the first paragraph and the introductory sentence of the second paragraph are replaced by the following:
'For the purposes of Article 252, the net weight of each consignment of fresh bananas shall be determined by authorised weighers at any place of unloading in accordance with the procedure laid down below.For the purposes of this Annex and of Article 252, the following definitions shall apply:'.
((56)) In Annex 62-02, the first page of the original and the copy of the ‘Form INF 3 — Returned goods information sheet’ is replaced by the form as set out in Annex IV.
Article 2 
Implementing Regulation (EU) 2015/2447 is amended as follow:

((1)) Article 2 is replaced by the following:
'
Article 2 

1. The formats and codes for the common data requirements referred to in Article 6(2) of the Code and in Article 2 of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for applications and decisions are set out in Annex A to this Regulation.
2. The formats and codes for the common data requirements referred to in Article 6(2) of the Code and in Article 2 of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex B to this Regulation.
3. By way of derogation from paragraph 1 of this Article, until the date of deployment of the first phase of the upgrading of the Binding Tariff Information (‘BTI’) system and the Surveillance 2 system referred to in the Annex to Commission Implementing Decision (EU) 2016/578, the formats and codes provided for in Annex A to this Regulation in relation with BTI applications and decisions shall not apply and the formats and codes set out in Annexes 2 to 5 to Commission Delegated Regulation (EU) 2016/341 shall apply.By way of derogation from paragraph 1 of this Article, until the date of the upgrading of the Authorised Economic Operator (AEO) system referred to in the Annex to Implementing Decision (EU) 2016/578, the formats and codes provided for in Annex A to this Regulation in relation with AEO applications and authorisations shall not apply and the formats and codes set out in Annexes 6 and 7 to Delegated Regulation (EU) 2016/341 shall apply.
4. By way of derogation from paragraph 2 of this Article, for the IT systems listed in Annex 1 to Delegated Regulation (EU) 2016/341, until the respective dates of deployment or the upgrading of the relevant IT systems referred to in the Annex to Implementing Decision (EU) 2016/578, the formats and codes of the common data requirements set out in Annex B to this Regulation shall not apply.For the IT systems listed in Annex 1 to Delegated Regulation (EU) 2016/341, until the respective dates of deployment or the upgrading of the relevant IT systems referred to in the Annex to Implementing Decision (EU) 2016/578, the exchange and storage of information required for declarations, notifications and proof of customs status shall be subject to the formats and codes set out in Annex 9 to Delegated Regulation (EU) 2016/341.
5. Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision (EU) 2016/578, customs authorities may decide that formats and codes other than those laid down in Annex A to this Regulation are to apply in respect of the following applications and authorisations:
(a) applications and authorisations relating to the simplification for the determination of amounts being part of the customs value of the goods;
(b) applications and authorisations relating to comprehensive guarantees;
(c) applications and authorisations for deferred payment;
(d) applications and authorisations for the operation of temporary storage facilities as referred to in Article 148 of the Code;
(e) applications and authorisations for regular shipping services;
(f) applications and authorisations for authorised issuer;
(g) applications and authorisations for the status of authorised weigher of bananas;
(h) applications and authorisations for self-assessment;
(i) applications and authorisations for the status of authorised consignee for TIR operations;
(j) applications and authorisations for the status of authorised consignor for Union transit;
(k) applications and authorisations for the status of authorised consignee for Union transit;
(l) applications and authorisations for the use of seals of a special type;
(m) applications and authorisations for the use of a transit declaration with reduced dataset;
(n) applications and authorisations for the use of an electronic transport document as customs declaration.
6. Until the date of deployment of the UCC Customs Decisions system, customs authorities may allow the formats and codes of the data requirements for applications and authorisations set out in Annex 12 to Delegated Regulation (EU) 2016/341 to be used instead of the data requirements laid down in Annex A to this Regulation for the following applications and authorisations:
(a) applications and authorisations for the use of simplified declaration;
(b) applications and authorisations for centralised clearance;
(c) applications and authorisations for entry of data in the declarant's records;
(d) applications and authorisations for the use of inward processing;
(e) applications and authorisations for the use of outward processing;
(f) applications and authorisations for the use of end use;
(g) applications and authorisations for the use of temporary admission;
(h) applications and authorisations for the operation of storage facilities for customs warehousing;
7. Notwithstanding paragraph 6, until the dates of deployment of the UCC Automated Export System (AES) or of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision (EU) 2016/578, where an application for an authorisation is based on a customs declaration in accordance with Article 163(1) of Delegated Regulation (EU) 2015/2446, the formats and codes set out in Annex 12 to Delegated Regulation (EU) 2016/341 shall apply in respect of the additional data elements required for that application.'.
((2)) In Article 57(1), the following subparagraph is added:
'References in special non-preferential import arrangements to certificates of origin issued in accordance with Articles 55 to 65 of Regulation (EEC) No 2454/93 shall be considered references to the certificates of origin referred to in this Article.'.
((3)) Article 62 is replaced by the following:
'
Article 62 

1. Where a supplier regularly supplies an exporter or trader with consignments of goods, and all of those goods are expected to have the same originating status, the supplier may provide a single declaration covering multiple consignments of those goods (a long-term supplier's declaration).
2. A long-term supplier's declaration shall be made out for consignments dispatched during a period of time and shall state three dates:
(a) the date on which the declaration is made out (date of issue);
(b) the date of commencement of the period (start date), which may not be more than 12 months before or more than 6 months after the date of issue;
(c) the date of end of the period (end date), which may not be more than 24 months after the start date.
3. The supplier shall inform the exporter or trader concerned immediately where the long-term supplier's declaration is not valid in relation to some or all consignments of goods supplied and to be supplied.'.
((4)) Article 68 is replaced by the following:
'
Article 68 

1. Where the Union has a preferential arrangement which requires an exporter to complete a document on origin in accordance with the relevant Union legislation, such a document may be completed only by an exporter who is registered for that purpose by the customs authorities of a Member State. The identity of such exporters shall be recorded in the Registered Exporter System (REX) referred to in the Annex to Implementing Decision (EU) 2016/578. Subsections 2 to 9 of this Section shall apply mutatis mutandis.
2. For the purposes of this Article, Articles 11(1)(d), 16, 17 and 18 of Delegated Regulation (EU) 2015/2446 concerning the conditions for accepting applications and the suspension of decisions and Articles 10 and 15 of this Regulation shall not apply. Applications and decisions related to this Article shall not be exchanged and stored in an electronic information and communication system as laid down in Article 10 of this Regulation.
3. The Commission shall provide the third country with which the Union has a preferential arrangement with the addresses of the customs authorities responsible for the verification of a document on origin completed by a registered exporter in the Union in accordance with this Article.
4. Notwithstanding paragraph 1, where the applicable preferential arrangement does not specify the value threshold up to which an exporter who is not a registered exporter may complete a document on origin, the value threshold shall be EUR 6 000 for each consignment.
5. Notwithstanding paragraph 1, until 31 December 2017, a document on origin may be completed by an exporter who has not been registered but is an approved exporter in the Union. Article 77(7) shall apply accordingly.'.
((5)) Article 69(2) is replaced by the following:
'
2. Where the proof of origin required for the purposes of the preferential tariff measure as referred to in paragraph 1 is a movement certificate EUR.1, another governmental certificate of origin, an origin declaration or an invoice declaration, the replacement proof of origin shall be issued or made out in the form of one of the following documents:
(a) a replacement origin declaration or a replacement invoice declaration made out by an approved exporter re-consigning the goods;
(b) a replacement origin declaration or a replacement invoice declaration or a replacement statement on origin made out by any re-consignor of the goods where the total value of originating products in the initial consignment to be split does not exceed the applicable value threshold;
(c) a replacement origin declaration or a replacement invoice declaration or a replacement statement on origin made out by any re-consignor of the goods where the total value of originating products in the initial consignment to be split exceeds the applicable value threshold, and the re-consignor attaches a copy of the initial proof of origin to the replacement origin declaration or replacement invoice declaration or replacement statement on origin;
(d) a movement certificate EUR.1 issued by the customs office under whose control the goods are placed where the following conditions are fulfilled:
((i)) the re-consignor is not an approved exporter nor a registered exporter and does not consent to a copy of the initial proof of origin being attached to the replacement proof;
((ii)) the total value of the originating products in the initial consignment exceeds the applicable value threshold above which the exporter must be an approved exporter or a registered exporter in order to make out a replacement proof;
(e) a replacement statement on origin made out by a registered exporter re- consigning the goods.'.
((6)) In Article 73, the following paragraph 3 is added:
'
3. Upon request of a beneficiary country, the Commission shall send to that beneficiary country specimen impressions of the stamps used by the customs authorities of the Member States for the issue of movement certificates EUR.1.'.
((7)) In Article 80(4), the following sentence is added:
'The competent authorities of a beneficiary country or the customs authorities of a Member State shall inform the registered exporter of the modification of his registration data.'.
((8)) Article 85 is amended as follows:

((a)) paragraph 2 is replaced by the following:
'
2. As of 1 January 2018, the customs authorities in all Member States shall cease to issue movement certificates EUR.1 and approved exporters shall cease to make out invoice declarations for the purpose of cumulation under Article 53 of Delegated Regulation (EU) 2015/2446.';
((b)) in paragraph 3, the following second subparagraph is added:
'Until 31 December 2017, approved exporters in Member States who are not yet registered may make out invoice declarations for the purpose of cumulation under Article 53 of Delegated Regulation (EU) 2015/2446.'.
((9)) Article 86(3) is replaced by the following:
'
3. For the purposes of exports under the GSP schemes of the Union, of Norway or of Switzerland, exporters shall only be required to be registered once.A registered exporter number shall be assigned to the exporter by the competent authorities of the beneficiary country with a view to exporting under the GSP schemes of the Union, Norway and Switzerland, to the extent that those countries have recognised the country where the registration has taken place as a beneficiary country.The first and second subparagraphs shall apply mutatis mutandis for the purpose of exports under the GSP scheme of Turkey once that country starts applying the REX system. The Commission shall publish in the Official Journal of the European Union (C series) the date on which Turkey starts applying that system.'.
((10)) Article 158 is replaced by the following:
'
Article 158 

1. Under the conditions laid down in Article 84 of Delegated Regulation (EU) 2015/2446, the amount of the comprehensive guarantee referred to in Article 95(2) of the Code shall be reduced to 50 %, 30 % or 0 % of the part of the reference amount determined in accordance with Article 155(3)(b) of this Regulation.
2. The amount of the comprehensive guarantee referred to in Article 95(3) of the Code shall be reduced to 30 % of the parts of the reference amount determined in accordance with Article 155(2) and Article 155(3)(a) of this Regulation.'.
((11)) In Article 161, the following paragraph is added:
'From the day on which the revocation or cancellation becomes effective, no individual guarantee vouchers issued earlier may be used for placing goods under the Union transit procedure.'.
((12)) Article 163 is replaced by the following:
'
Article 163 
For the purposes of paragraphs 3 and 4 of Article 8 of the Customs Convention on the International Transport of Goods under cover of TIR carnets, including any subsequent amendments thereof (TIR Convention), where a TIR operation is carried out in the customs territory of the Union, any guaranteeing association established in the customs territory of the Union may become liable for the payment of the secured amount relating to the goods concerned in the TIR operation up to a limit, per TIR carnet, of EUR 100 000 or the national currency equivalent thereof.'.
((13)) Article 231(11) is replaced by the following:
'
11. Until the respective dates of deployment of the AES and of the UCC Centralised Clearance for Import (CCI) referred to in the Annex to Implementing Decision (EU) 2016/578, paragraphs 5 and 6 of this Article shall not apply.'.
((14)) In Article 329, paragraph 8 is deleted.
((15)) Article 333(7) is replaced by the following:
'
7. By derogation from points (b) and (c) of paragraph 2, until the dates of deployment of the AES referred to in the Annex to Implementing Decision (EU) 2016/578, in the cases referred to in paragraphs 5 and 6 of Article 329, the time-limit for the customs office of exit to inform the customs office of export of the exit of the goods shall be the first working day following the day the goods are placed under the transit procedure or the goods leave the customs territory of the Union or the transit procedure is discharged.'.
((16)) In Annex B, Title I ‘Formats and cardinality of the common data requirements for declarations and notifications’ is amended as follows:

((a)) in the row corresponding to data element ‘2/1 Simplified declaration/Previous documents’, in the column ‘D.E. format (Type/length)’, the text ‘Document category: a1+’ is deleted;
((b)) in the row corresponding to data element ‘4/4 Calculation of taxes — Tax base’, in the column ‘D.E. format (Type/length)’, the following text is added:
'ORAmount: n..16,2';
((c)) in the row corresponding to data element ‘5/8 Country of destination code’, in the column ‘Notes’, the following text is added:
'In the context of transit operations, the ISO 3166 alpha-2 country code shall be used.';
((17)) In Annex B, Title II ‘Codes in relation with the common data requirements for declarations and notifications’ is amended as follows:

((a)) data element ‘2/1. Simplified declaration/Previous document’ is amended as follows:

((i)) the first, second and third paragraphs are replaced by the following:
'This data element consists of alphanumeric codes.Each code has three components. The first component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The second component (an..35) represents the data needed to recognise that document, either its identification number or another recognisable reference. The third component (an..5) is used to identify which item of the previous document is being referred to.Where a paper-based customs declaration is lodged, the three components are separated by dashes (-).';
((ii)) the section starting with ‘1. The first component (a1):’ is deleted;
((iii)) the heading ‘2. The second component (an..3):’ is replaced by ‘1. The first component (an..3)’;
((iv)) the heading ‘3. The third component (an..35):’ is replaced by ‘2. The second component (an..35)’;
((v)) the heading ‘4. The fourth component (an..5):’ is replaced by ‘3. The third component (n..5)’;
((vi)) the two indents in the section ‘Examples’ under the heading ‘4. The fourth component (an..5)’ are replaced by the following:
'
— The declaration item concerned was the 5th item on the T1 transit document (previous document) to which the office of destination has assigned the number “238 544”. The code will therefore be “821-238544-5”. (“821” for the transit procedure, “238544” for the document's registration number (or the MRN for the NCTS operations) and “5” for the item number).
— Goods were declared through a simplified declaration. The MRN “16DE9876AB889012R1” has been allocated. In the supplementary declaration, the code will therefore be “SDE-16DE9876AB889012R1”. (“SDE” for the simplified declaration, “16DE9876AB889012R1” for the MRN of the document).';
((b)) data element ‘2/2. Additional information’ is amended as follows:

((i)) in the table of section ‘General category — Code 0xxxx’, the last row is deleted;
((ii)) in the table of section ‘On import: Code 1xxxx’, the last row is deleted;
((iii)) in the table of section ‘On export: Code 3xxxx’, in the third row, the legal basis relating to code ‘30 500’ is replaced by ‘Article 329(7)’;
((18)) In Annex 22-14, the following introductory note is added:
'
7. Certificates bearing in the top right box the text of the old version “CERTIFICATE OF ORIGIN for imports of agricultural products into the European Economic Community” and in the box “Notes” the text of the old version, may also be used until existing stocks are exhausted or until 1 May 2019, whichever is the earliest.
'.
((19)) Annex 22-16 is amended as follows:

((a)) the text of footnote 7 is replaced by the following:
'
(7) Give the start and end dates. The period shall not exceed 24 months.
'.
((b)) the text of footnote 8 is replaced by the following:
'
(8) Place and date of issue.
'.
((20)) Annex 22-18 is amended as follows:

((a)) the text of footnote 8 is replaced by the following:
'
(8) Give the start and end dates. The period shall not exceed 24 months.
';
((b)) the text of footnote 9 is replaced by the following:
'
(9) Place and date of issue.
'.
((21)) Annex 32-01 is replaced by the text in Annex VII to this Regulation.
((22)) Annex 32-02 is replaced by the text in Annex VIII to this Regulation.
((23)) Annex 32-03 is replaced by the text in Annex IX to this Regulation.
((24)) Annex 72-04 is amended as follows:

((a)) Part I is amended as follows:

((i)) in points 2.1. and 2.2. of Chapter I ‘General Provisions’, the words ‘Annex B-01’ are replaced by the words ‘Annex B-01 to Delegated Regulation (EU) 2015/2446’;
((ii)) in point 3.1. of Chapter II ‘Implementing rules’, the words ‘Annex B-01’ are replaced by the words ‘Annex B-01 to Delegated Regulation (EU) 2015/2446’;
((iii)) in point 9 of Chapter III ‘Operation of the procedure’, the words ‘Article 300’ are replaced by the words ‘Article 302’;
((iv)) in Chapter III ‘Operation of the procedure’, the following points are inserted after point 19.2.:
'
19.3. The period of validity of a comprehensive guarantee certificate or a guarantee waiver certificate shall not exceed two years. However, that period may be extended by the customs office of guarantee for one further period not exceeding two years.
19.4. From the effective date of revocation of an authorisation to use a comprehensive guarantee or revocation and cancellation of an undertaking provided in case of a comprehensive guarantee, any issued certificates may not be used to place goods under the Union transit procedure and shall be returned by the holder of the procedure to the customs office of guarantee without delay.
Each Member State shall provide to the Commission information about the means by which certificates that remain valid and have not yet been returned or that have been declared as stolen, lost or falsified may be identified. The Commission shall inform the other Member States accordingly.';
((b)) Part II is amended as follows:

((i)) in Chapter VI ‘Comprehensive guarantee certificate’, the form TC 31 — COMPREHENSIVE GUARANTEE CERTIFICATE is replaced by the form set out in Annex V to this Regulation;
((ii)) in Chapter VII ‘Waiver guarantee certificate’, the form TC 33 — GUARANTEE WAIVER CERTIFICATE is replaced by the form set out in Annex VI to this Regulation.
Article 3 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
...Done at Brussels, 8 June 2017.
For the Commission
The President
Jean-Claude JUNCKER
ANNEX I

'
ANNEX 12-03  1. 
The tag referred to in Article 44 shall be designed in such a way as to prevent its re-use.


((a)) The tag shall bear a green stripe of a least 5 mm width along the full length of the two edges of its routing and identification sections. Moreover, those green stripes may extend also to other parts of the baggage tag, with the exception of all areas showing the bar coded tag number which must be printed on an unobscured white background. (See specimens at 2(a))
((b)) For “expedite baggage”, the tag shall be with green instead of red stripes along its edges. (See specimen at 2(b))
 2. 

((a)) 

((b)) 

'

ANNEX II

'
ANNEX 22-06 


 (1) The present application form is common to the GSP schemes of four entities: the Union (EU), Norway, Switzerland and Turkey (“the entities”). Please note, however, that the respective GSP schemes of these entities may differ in terms of country and product coverage. Consequently, a given registration will only be effective for the purpose of exports under the GSP scheme(s) that consider(s) your country as a beneficiary country.
 (2) The indication of EORI number is mandatory for EU exporters and re-consignors. For exporters in beneficiary countries, Norway, Switzerland and Turkey, the indication of TIN is mandatory.
 (3) When applications to become a registered exporter or other exchanges of information between registered exporters and competent authorities in beneficiary countries or customs authorities in Member States are made using electronic data-processing techniques, the signature and stamp referred to in boxes 5, 6 and 7 shall be replaced by an electronic authentication.
'

ANNEX III

'
ANNEX 22-09 
The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

L'exportateur des produits couverts par le présent document [autorisation douanière no déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle … au sens des règles d'origine du Système des préférences tarifaires généralisées de l'Union européenne … et.

The exporter of the products covered by this document (customs authorisation No … declares that, except where otherwise clearly indicated, these products are of … preferential origin according to rules of origin of the Generalised System of Preferences of the European Union and.

El exportador de los productos incluidos en el presente documento (autorización aduanera no … declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial … en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea y.

(place and date)

(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)
'

ANNEX IV

'



'

ANNEX V

''

ANNEX VI

''

ANNEX VII

'
ANNEX 32-01  I.  1. 
Resident at …

hereby jointly and severally guarantees, at the office of guarantee of …

up to a maximum amount of …

in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland), and the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey, the Principality of Andorra and the Republic of San Marino, any amount for which the person providing this guarantee: …

may be or become liable to the abovementioned countries for debt in the form of duty and other charges with respect to the goods described below covered by the following customs operation: …

Goods description: …
 2. 
At the request of the undersigned and for any reasons recognized as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.
 3. This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt incurred during the customs operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.
 4. 

Country Surname and forenames, or name of firm, and full address
 
 
 
 
 
 
 

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.

The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.

Done at …

on …

…

(Signature)
 II. 
Office of guarantee …

Guarantor's undertaking approved on …to cover the customs operation effected under customs declaration/temporary storage declaration No …of …

…

(Stamp and Signature)
'

ANNEX VIII

'
ANNEX 32-02  I.  1. 
Resident at …

hereby jointly and severally guarantees, at the office of guarantee of …

in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland), and the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey, the Principality of Andorra and the Republic of San Marino, any amount for which the holder of the procedure may be or become liable to the abovementioned countries for debt in the form of duty and other charges due in connection with the import or export of the goods placed under the Union or common transit procedure, in respect of which the undersigned has undertaken to issue individual guarantee vouchers up to a maximum of EUR 10 000 per voucher.
 2. 
At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.
 3. This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt incurred during the Union or common transit operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.
 4. 

Country Surname and forenames, or name of firm, and full address
 
 
 
 
 
 
 

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.

The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.

Done at …

on …

…

(Signature)
 II. 
Office of guarantee …

Guarantor's undertaking approved on …

…

(Stamp and Signature)
'

ANNEX IX

'
ANNEX 32-03  I.  1. 
Resident at …

hereby jointly and severally guarantees, at the office of guarantee of …

up to a maximum amount of …

in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland), and the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey, the Principality of Andorra and the Republic of San Marino,

any amount for which the person providing this guarantee: …may be or become liable to the abovementioned countries for debt in the form of duty and other charges which may be or have been incurred with respect to the goods covered by the customs operations indicated in point 1a and/or point 1b.

The maximum amount of the guarantee is composed of an amount of:

…


((a)) being 100/50/30 % of the part of the reference amount corresponding to an amount of customs debts and other charges which may be incurred, equivalent to the sum of the amounts listed in point 1a,
and
…
((b)) being 100/30 % of the part of the reference amount corresponding to an amount of customs debts and other charges which have been incurred, equivalent to the sum of the amounts listed in point 1b,
 1a. 

((a)) temporary storage — …,
((b)) Union transit procedure/common transit procedure — …,
((c)) customs warehousing procedure — …,
((d)) temporary admission procedure with total relief from import duty — …,
((e)) inward processing procedure — …,
((f)) end-use procedure — …
((g)) if another — indicate the other kind of operation — ….
 1b. 

((a)) release for free circulation under normal customs declaration without deferred payment — …,
((b)) release for free circulation under normal customs declaration with deferred payment — …,
((c)) release for free circulation under a customs declaration lodged in accordance with Article 166 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code — …,
((d)) release for free circulation under a customs declaration lodged in accordance with Article 182 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code — …,
((e)) temporary admission procedure with partial relief from import duty — …,
((f)) end-use procedure — …
((g)) if another — indicate the other kind of operation — ….
 2. 
At the request of the undersigned and for any reasons recognized as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.

This amount may not be reduced by any sums already paid under the terms of this undertaking unless the undersigned is called upon to pay a debt incurred during a customs operation commenced before the preceding demand for payment was received or within 30 days thereafter.
 3. This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt arising during the customs operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.
 4. 

Country Surname and forenames, or name of firm, and full address
 
 
 
 
 
 
 

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.

The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.

Done at …

on …

…

(Signature)
 II. 
Office of guarantee …

Guarantor's undertaking accepted on …

…

(Stamp and Signature)
'
