1 June 2011
2.6 Customs Clearance
2.6.1 Customs Declaration
a) What is a Customs Declaration?
A customs declaration is the act by which a person indicates in the prescribed form and manner a wish to place goods under a given customs procedure.
Customs declarations may be made in writing or using a data-processing technique or, in certain circumstances, through other means. Declarations in writing must generally be made on the official model form known as the “Single Administrative Document” or “SAD”.
It should also be noted that there has been a gradual legislative shift towards creating a simple and paperless environment for customs and trade within the EU. Provisions have been increasingly made enabling traders to make customs declarations electronically.
b) What Steps must be Taken to Import Goods Successfully into the EU?
As of 1 January 2011 carriers of goods importing into the EU must submit an electronic pre-arrival notification28 to the relevant customs authority in the EU – known as the “customs office of entry”. This has been optional for carriers of goods since 1 July 2009 to enable them to adapt their electronic systems to the new rules. The measure aims at increasing security in international trade by enabling customs authorities to carry out better risk analyses on the basis of the information they receive in advance.
The electronic pre-arrival notification for imports will mostly take the format of an “entry summary declaration”, but may also be submitted as an “import customs declaration” or a “transit customs declaration”. An entry summary declaration must follow the format prescribed in Annex 30A of the Customs Code Implementing Provisions. In addition, when notifying the customs office of entry the following deadlines as contained in Article 184a of Regulation 2454/9329 should be respected according to the means of transport crossing the border:
- maritime traffic: for containerised cargo: 24 hours before the loading at the port of departure. Some specific rules apply in the case of bulk or break bulk cargo and for movement within certain territories specified in the Implementing Regulation.
- air traffic: at least by the time of actual take off of the aircraft in the case of short haul flights, or at least four hours prior to arrival at the first airport in the customs territory of the EU for long haul flights. A short haul flight means a flight the duration of which is less than four hours from the last airport of departure in a third country until arrival at the first airport in the EU.
- rail and inland waters traffic: at least two hours prior to arrival at the customs office of entry in the customs territory of the EU.
- road traffic: at least one hour prior to arrival at the customs office of entry in the customs territory of the EU.
The pre-arrival notification must be made electronically and a paper declaration will only be permitted where the systems of the authorities or of the person lodging the declaration are not functioning.
Once the customs office of entry receives the electronic pre-arrival notification, it will validate the declaration and issue the carrier with a registration number known as the “movement reference number” or “MRN”. The customs office of entry will then perform a security and safety risk analysis and, where appropriate, decide if any actions are necessary in respect of the goods.
When the carrier arrives in a given EU Member State with the goods, it is to lodge a notification of arrival with the customs office of entry. This shall contain the particulars necessary for the identification of the entry summary declaration previously lodged in respect of the goods carried on that means of transport. Wherever possible, available methods of notifications of arrival shall be used.
Hereafter the goods are, as a general rule, to be presented to the customs office of entry. The act of presenting the goods to the authorities is usually done by lodging a customs declaration – referred to as a “summary declaration” - with the customs office of entry with the intention of placing the goods under one of the customs procedures described below. This declaration will usually take the form of the “Single Administrative Document” referred to above.
c) Must the Customs Declaration be Accompanied by Any Documentation?
The Single Administrative Document must be completed in accordance with the detailed explanatory notes in Annexes 37 and 38 to the Implementing provisions of the Community Customs Code... The documents to accompany the declaration will depend on the type of customs procedure requested. For example, in the declaration for release for free circulation, the following documents will be needed:
- the invoice,
- the value declaration, where the customs value is to be established,
- a certificate of origin or invoice declaration where the application of a preferential tariff treatment is requested,
- an authorisation or certificate of authenticity where a favourable tariff treatment by reason of the nature or the end-use of the goods is requested,
- an import authorisation or licence where this is stipulated in EU or national law.
There are special rules for simplified and incomplete procedures. For instance, special rules allow the submission of incomplete customs declarations whereby not all the particulars required in a declaration are submitted, or some of the required documents are not enclosed. The use of the simplified declaration allows the use of a commercial or administrative document as a customs declaration. Special rules also apply to the local clearance procedure under which the goods are entered for the customs procedure at the premises of the declarant or any other place designated or approved by the customs authorities.
Instead of providing information on paper, the declarant may, under the conditions determined by the customs authorities, provide the declaration and the necessary accompanying documents in electronic format.
d) Who must Make the Customs Declaration?
The electronic pre-arrival notification has to be lodged by or on behalf of either (i) the person who brings the goods into the EU customs territory, or (ii) the person who assumes responsibility for the carriage of the goods after the goods have entered.
In contrast, the declaration for placing the goods under a customs procedure may be made by any person who is able to present the goods in question to customs, or to have them presented to the customs authority, together with the necessary documents. Direct or indirect representation is also possible. Direct representation is where the representative acts in the name and on behalf of another person. Indirect representation means that the representative acts in his own name but on behalf of another person.
As a general rule, the declarant must be established in the EU, with some exceptions such as the declaration for the transit or temporary importation procedure.
The lodging of a customs declaration signed by the declarant or his representative makes the declarant responsible for the accuracy of the information in the declaration, the authenticity of any documents attached to it, and compliance with all the obligations relating to entry of the goods in respect of the procedure in question.
Furthermore, the declarant is one of the persons that may be liable for the customs debt. However, the declarant can only be the person making the customs declaration in his own name or the person in whose name a customs declaration is made. In the case of indirect representation, the representative is the declarant and becomes the debtor of any customs debt incurred, either together with the person he represents or alone if he is not empowered to act on behalf of that person.
Moreover, two more innovations are worth noting.
The EU EORI-system entered into force on 1 July 2009. It requires economic operators to register with the competent authorities (often customs authorities) in the EU Member State where they are established in order to obtain a specific number that is unique to each individual economic operator and valid throughout the EU. That number is the "EORI"-number.
The economic operator must use his EORI-number in all customs transactions and activities in the EU whenever an identifier is required. An importer or his representative, for instance, must mention their EORI number in box 14 "Declarant/Representative" of the import declaration and an exporter must mention his EORI-number in box 2 of the export declaration for "Consignor/Exporter".
Another innovation in the gradual modernisation of the EU customs environment is the creation of the class of trader known as the “Authorised Economic Operator” (“AEO”) which came into effect on 1 January 2008. AEO status can be granted to any economic operator established in the EU who can demonstrate an appropriate record of compliance with customs requirements, a satisfactory system of managing commercial and transport records, financial solvency and, where applicable, appropriate security and safety standards.
As a result, the economic operator can benefit from more streamlined and less burdensome customs controls. For example, holders of an AEO certificate may lodge entry summary declarations which contain more limited data sets and are generally subject to fewer controls than other economic operators. Once designated as authorised, the economic operator will be given such privileged treatment in all the Member States. The procedure for requesting and issuing an AEO certificate is laid down in the Community Customs Implementing Provisions as inserted by Regulation No. 1875/2006.
e) What Happens after the Summary Declaration has been Lodged with Customs?
During the period between presentation of a customs declaration and assignment of a customs-approved treatment or authorised use, the goods are known as ‘goods in temporary storage’. This is not to be confused with warehousing which is a customs-approved treatment in its own right.
Declarations which satisfy the requirements governing their form, and which are accompanied by the prescribed documents, must be accepted immediately by the customs authorities provided that the goods to which they refer are presented to customs.
The acceptance of the declaration also marks a crucial point in time so far as the imposition of customs duty is concerned because it is the time at which the customs debt is frequently incurred.
In general, customs authorities must release the goods as soon as the declarations in respect of them have been verified or as soon as the declaration has been accepted without verification.
2.6.2 The Clearance Procedure
a) Customs Procedures
There are eight customs procedures, which are outlined below. Placing goods under a customs procedure generally requires the lodging of a customs declaration to that effect indicating the wish to place the goods under a given customs procedure. The procedure for doing this has been outlined above. The necessary documents required under the relevant customs procedure must be submitted and the goods presented to customs.
The use of customs warehousing, inward processing, processing under customs control, temporary importation and outward processing - known as customs procedures with economic impact - are subject to the issuance of an authorisation by the customs authorities. The applicant must be established in the EU or, in the case of temporary importation, established outside the EU subject to some exceptions. The applicant must also offer the necessary guarantee for the proper conduct of the operations. Generally, the customs authorities can monitor the use of the procedure through administrative arrangements in the authorization.
Furthermore, the customs authorities will need to examine the economic consequences of the intended operation, depending on the type of procedure requested (for instance, whether there is an economic need for warehousing, or whether the use of outward processing does not seriously harm the essential interests of the Community). The authorisation granted by the customs authority will lay down the conditions for the use of the procedure.
i) Release for Free Circulation
The declaration for free circulation confers on non-Community goods the status of Community goods. It does not require customs supervision after release, except for goods subject to control on their end-use. In particular, release for free circulation entails the collection of import duties where goods are liable to them according to the Community Customs Tariff and no duty relief is applicable. It also requires the application of the relevant commercial policy measures (such as, for instance, the presentation of an import authorisation for goods subject to quotas or the payment of anti-dumping duties) and any other fulfilment of formalities laid down in respect of the importation of such goods (such as the presentation of a health certificate for certain animals).
In certain cases the common customs tariff allows goods to benefit from favourable treatment on account of their end-use, such as processing of fish into conserves (e.g. CN code 0303 45 10) or fitting bumpers onto motor vehicles during their manufacture (e.g. CN code 8708 10 10). The end-use provisions provide for a procedure allowing the immediate release for free circulation of goods destined for a certain type of treatment or use. However, the goods are subject to customs supervision of their end-use.
The aforementioned procedure requires written authorisation. The applicant must be established in the EU. However, he does not need to be the owner of the goods; the applicant must offer every guarantee necessary for the proper conduct of the operations. The customs authorities must be in a position to monitor the arrangements without disproportionate administrative burdens. Finally, a security covering the difference between the favourable tariff treatment and the normal duty may be requested, and adequate records must be kept by the importer.
Customs transit is a customs procedure used to facilitate the movement of goods between two points of the EU customs territory, via another customs territory, or between two or more different customs territories. It allows for the temporary suspension of duties, taxes and commercial policy measures that are applicable at import, thereby allowing customs clearance formalities to take place at the destination rather than at the point of entry into the customs territory.
The Common transit procedure is used for the movement of goods between the 27 EU Member States and the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland). It is based on the Convention of 20 May 1987 on a common transit procedure.30
The Community Transit procedure is used for movements of non-Community goods between two points in the EU (including transit through another country), avoiding import or export duties and the application of commercial policy measures. The Community Transit procedure is also used to control the movement of such goods to and from Andorra, San Marino and the “special territories” of the EU such as the Channel Islands. This is the external Community transit carried out under the T1 certificate. It covers goods for which duties have not been paid or for which a repayment or remission of import duties is claimed in view of their re-exportation, or – in the case of common transit – which benefit from export refunds.
The internal Community transit allows the movement of Community goods between two points in the EU for the purposes of maintaining Community status. Movement can take place through an EFTA country or through another country under a single transport document. The internal Community transit also allows movement within the EU customs territory for the purposes of tax supervision. It applies where in one or both territories the EU VAT provisions do not apply. Since it covers Community goods, no import duties are at stake. However, its Community status must be proven through the T2 certificate because the goods move through a non-EU country. If they move to or from a territory outside the scope of the EU VAT provisions such as to or from the “special territories” of the EU, importers should rely on the T2F certificate, whereby the letter F means “fiscal”.
Since 1 July 2005, all transit declarations must be made electronically by the declarant via the “New Computerised Transit System” (“NCTS”). The NCTS provides for the input of electronic declarations and processing. The NCTS will be used by all Member States of the EU and by the EFTA countries.
There are other internal transit conventions which allow movements between and through the territories of the contracting parties without applying import duties, other taxes or commercial policy measures.
A primary example is the TIR (“Transports Internationaux Routiers”) currently regulated by the Customs Convention on the International Transport of Goods Under Cover of TIR Carnets in 1975 (TIR Convention 1975). The TIR Convention 1975 was approved by Council Regulation (EEC) No 2112/78 of 25 July 197831 and entered into force in the European Community on 20 June 1983. The TIR system is an international customs transit system. As with other customs transit procedures, the TIR procedure enables goods to move under customs control across international borders without the payment of the duties and taxes that would normally be due at importation (or exportation). A condition of the TIR procedure is that the movement of the goods must include transport by road. Goods move from a customs office of departure in one country to a customs office of destination in another country under cover of an internationally accepted customs transit document, the TIR carnet, which also provides a financial guarantee for the payment of the suspended duties and taxes. The guarantee system is managed by an international organisation, which is currently the International Road Transport Union. In total, there are 66 Contracting Parties to the TIR Convention. While all 27 Member States of the EU are Contracting Parties, the territory of the EU is seen as one territory for the purposes of the TIR procedure. This means that TIR can only be used in the EU where the movement either starts or ends in a third country, or where the goods move between two or more Member States via the territory of a third country.32
As of 1 January 2009, Regulation No. 1192/2008 has introduced the requirement to provide the customs authorities with the TIR data electronically and has initiated the exchange of this data between the customs administrations of the EU Member States for the purposes of controlling the termination and discharge of the TIR procedure.
Another example of an international transit convention is the Rhine Manifest which facilitates the movement of goods on the Rhine and its associated tributaries across national frontiers, based on the Mannheim Convention of 17 October 1868 and the Protocol adopted by the Central Rhine Navigation Commission on 22 November 1963. The Community legislation which provides for the Rhine manifest to be used as a Community transit document is Articles 91(2) and 163(2) of the Community Customs Code. The Mannheim Convention concerns the following countries bordering the Rhine: the Netherlands, Belgium, Germany, France and Switzerland, which for the purposes of the Convention are considered as forming a single territory.
iii) Customs Warehousing
Customs warehousing allows the owner to hold imported non-EU goods in the EU and choose when he pays the duties or other commercial policy measures or re-exports the goods.
The warehouse procedure is intended primarily for storage purposes. The customs authorities may authorise that the goods undergo treatment to keep them preserved, improve their appearance or marketable quality or prepare them for distribution or resale. In addition, it is possible to process goods under inward processing or processing under customs control on the premises of a customs warehouse.
Importers can rely on warehousing for the following purposes:
- to suspend the payment of customs duties (and VAT and excise duties) for imported goods until they are released for free circulation or undergo further processing (e.g. under the inward processing procedure);
- to suspend the application of commercial policy measures (such as an import licence) for imported goods until they are released for free circulation (and the missing import licence has been granted); or the goods are assigned to another customs-approved treatment or use;
- to store imported goods in transit until they are re-exported (thus avoiding the payment and subsequent refund of import duties as well as the application of commercial policy measures);
- to store and prepare the goods for the subsequent marketing stage (e.g. repackaging, affixing of labels); or
- to benefit from measures requiring the export of goods, and treat them as if they have already left the EU Customs territory (e.g. goods placed under the inward processing procedure).
A customs warehouse can be either a public or a private warehouse. A public warehouse is authorised for use by warehouse keepers whose main business is the storage of goods deposited by other traders (depositors). A private warehouse is for the storage of goods deposited by an individual trader authorised as the warehouse keeper. The warehouse keeper in the latter case need not necessarily own the goods but must be the depositor.
The following six types of warehouses can be distinguished:
- Type A: a public warehouse which is under the responsibility of the warehouse keeper who has to ensure that the goods are not removed from customs supervision, and to fulfil the obligations arising from the procedure and authorisation.
- Type B: a public warehouse which is under the responsibility of each depositor who has to ensure that the goods are not removed from customs supervision and to fulfil the obligations arising from the procedure.
- Type C: a private warehouse where the warehouse keeper is the same person as the depositor but is not necessarily the owner of the goods, and where neither of the special situations provided for Type D or E warehouses applies.
- Type D: where the warehouse keeper is the same person as the depositor but not necessarily the owner of the goods, and where the release for free circulation is made by way of the local clearance procedure and may be granted on the basis of the nature, the customs value and the quantity of the goods to be taken into account at the time of their placing under the procedure.
- Type E: where the warehouse keeper is the same person as the depositor but not necessarily the owner of the goods, where the goods placed under the procedure need not be stored in a place approved as a customs warehouse but in storage facilities belonging to the holder of the authorisation, such as means of transport.
- Type F: a public warehouse which is operated by the customs authorities for which no authorisation is therefore necessary.
An authorisation is necessary except in the case of warehouses operated by the customs authorities themselves. The application must be submitted in writing according to the form in Annex 67 of the Customs Code Implementing Provisions, or - where the customs authorities have provided for this - in an electronic form. The application will be submitted to the competent customs authorities of the Member State where the customs warehouse is situated or the warehouse keeper’s main accounts are kept. The warehouse keeper is obliged to keep stock records of all the goods placed under the procedure.
iv) Inward Processing
Inward processing allows goods to be imported into the EU for processing without payment of duties and VAT, provided the products which result from the processing are re-exported. There are two variants:
- The suspension system: Non-Community goods which are intended for re-export from the Community customs territory in the form of so-called “compensating products” can be imported without, for example, the payment of import duties, the imposition of tariff measures within quotas or restrictive commercial policy measures such as import licensing and processed.
- The drawback system: The imported goods are released for free circulation, and the import duties are repaid or remitted when the processed products - so called “compensating products” - are exported subsequently. Products subject to quantitative import restrictions or export refunds cannot be placed under this procedure.
v) Processing under Customs Control
The customs tariff is organised in such a way that, in most cases, finished imported goods carry higher rates than the raw materials or components from which they are manufactured. In some cases however, processed products attract a lower rate of duty than the goods from which they are made and this tends to make it more economical to import the finished product directly from outside the EU, than to import the raw materials and manufacture the products in the EU. The processing under customs control procedure is intended to encourage processing in the EU by allowing certain raw materials or components to be imported under duty suspension arrangements. After processing, the finished product may be declared to free circulation at the lower rate applicable to the processed goods instead of the rate which applies to the raw materials.
Processing under customs control is therefore used for instance when the ad valorem rate of duty is higher for the imported goods than for the processed products. Processing under customs control means that goods may be processed into products which are subject to a lower duty rate before they are put into free circulation. The import duty advantage obtained should contribute to creating or maintaining processing activities in the Community. In certain cases an examination of the economic conditions is required at EU level in deciding whether this procedure may be used.
vi) Temporary Admission/Importation
Temporary importation means that goods may be used in the EU without payment of duty or VAT under certain conditions and re-exported afterwards in the same state as they were in at import. Therefore, the temporary importation procedure grants duty relief in two different forms and excludes certain goods from the procedure:
- where no competition with domestic merchandise is to be expected or where an international agreement stipulates duty exemption, total duty relief is granted. The Implementing Provisions to the Community Customs Code contain the cases for total duty relief.
- in the other cases, only partial duty relief is granted. 3% of the normal import duty is charged for every month.
- No duty relief is granted for consumable goods, except where they fulfil certain requirements for total relief.
Oral, rather than paper, declarations can be made for certain types of goods. However, the customs authorities may require a written inventory or list to support the oral declaration.
vii) Outward Processing
Outward processing allows goods to be exported outside the EU for processing or repair and then be re-imported to the EU with relief granted from import duties on the basis of the content of EU goods in the final product. It allows businesses to take advantage of cheaper labour costs outside the EU.
Without such a system, duty would have to be paid on the goods as produced in the EU as well as on the value added abroad.
Total duty relief is granted where the goods are repaired free of charge or the import duty calculated for the temporary exported goods is at least as high as the duty to which the processed products are liable at release for free circulation.
Partial duty relief is granted by only charging the difference between the import duty on the processed product and the duty calculated for the temporary export of goods; or the duty on the value of the processing plus the cost of transport to the Community.
The export procedure concerns the exit of Community goods from the EU customs territory. As a consequence, such goods change their status to non-Community goods. This entails the application of all exit formalities, including, where applicable, the payment of export duties, or export refunds, and the presentation of export licences.
In general, all goods intended for export are to be placed under the export procedure with the exception of goods placed under the outward processing procedure or the internal transit procedure pursuant to Article 163 of the Community Customs Code.
The export declaration may be made by lodging a “Single Administrative Document”. Release for export is to be granted on the condition that the goods in question leave the Community customs territory in the same condition as when the export declaration was accepted.
Moreover, Hong Kong traders or persons acting on their behalf, who wish to export goods out of the EU territory, will be subject to rules similar to those mentioned above. From 1 January 2011 a pre-departure declaration must be lodged electronically with the customs office of exit. This notification can take the form of an “export customs declaration”, of an “exit summary declaration”, where no export customs declaration is needed for the customs procedure, or of a transit customs declaration. In addition, the exporter or his representative must mention his EORI-number on the export declaration.
b) Customs-approved Treatments or Uses
Entry into any of the five types of customs-approved treatment or use normally requires only a physical act. The types of customs-approved treatment are:
- the placing of goods under a customs procedure: which are discussed above.
- the entry of goods into a free zone or warehouse: goods entering the free zone or free warehouse are treated as if they were outside the EU customs territory. Therefore, no import duties and commercial policy measures are applied to those non-Community goods, and Community goods can already benefit from measures attached to export, such as export refunds.
- the re-exportation of goods from the Community customs territory: When Community goods are intended to leave the EU customs territory they must – where no internal transit or outward processing procedure applies – be placed under the export procedure.
- the destruction of goods: non-Community goods can be destroyed under customs supervision in order to avoid a customs debt being incurred or to dispose of goods subject to an import prohibition.
- the abandonment of goods to the Exchequer: Instead of destroying the goods, the importer who cannot, or does not want to, sell them on the market can also abandon them to the Exchequer where national legislation makes provision to that effect.
2.6.3 Tax Payment (Customs Tariff & VAT)
Once the duty amount has been determined and communicated to the debtor, it must be paid within the following time limits:
- where no payment facilities have been granted then within ten days, unless otherwise specified by the customs authorities;
- after 30 days granted for deferred payment;
- in accordance with other payment facilities granted.
The customs debt for imported goods is incurred either by entering the goods for free circulation or temporary importation with partial duty relief or by infringing the customs provisions.
In addition, according to Article 2 of the Sixth VAT Directive, the importation of goods is subject to VAT. “Importation” is defined as the entry of goods into the Community. However, the tax is not chargeable for goods that are or are intended to be:
- produced to customs and where applicable placed in temporary storage;
- placed in a free zone or in a free warehouse;
- placed under customs warehousing arrangements or inward processing arrangements;
- admitted into territorial waters: in order to be incorporated into drilling or production platforms, for purposes of the construction, repair, maintenance, alteration or fitting-out of such platforms, or to link such drilling or production platforms to the mainland; for the fuelling and provisioning of drilling or production platforms.
- placed under warehousing arrangements other than customs.
2.6.4 Changes made by the Modernised Customs Code
The Modernized Customs Code33 (MCC) was adopted on 23 January 2008 and entered into force on 24 June 2008. The largest majority of its provisions, however, are not yet applicable. Only those provisions empowering the European Commission to adopt the Implementing Provisions to the MCC are applicable. In the meantime, the current Community Customs Code and its Implementing Provisions have not been repealed and continue to apply.
The MCC will become applicable not be later than 24 June 2013. As a result, the Implementing Provisions to the MCC should be adopted and in force by 24 June 2013.
Some of the amendments introduced by the MCC are outlined below:
- The MCC establishes the electronic lodging of customs declarations and accompanying documents as the standard form of customs declaration.
- The MCC has reduced the number of customs procedures to three – release for free circulation, special procedures and export. Each of these will have consistent rules for authorisations, guarantees and in relation to customs debts. In particular, there will be four categories of special procedures, namely transit covering internal and external transit; storage covering temporary storage, customs warehousing and free-zones; specific use comprising temporary admission and end use; and, finally, processing covering inward and outward processing.
- The MCC expands upon the AEO status and criteria.
- The MCC introduces the concept of “centralised clearance” under which AEOs would be able to declare goods electronically and pay their customs duties at the customs office in the Member State where they are established – known as the “office of import/export”. This office would then forward the results of its risk analysis to the border customs office in that Member State or in another Member State where the goods are actually to enter or leave the EU – known as the “office of entry/exit”. This border office would apply any physical controls to the goods being imported or exported that either office deems necessary on the basis of the result of the risk analysis. In this way, the AEO would only have to deal with only one customs office and could deliver imported good directly to the point of sale.
- The MCC also offers a basis for the development of the “Single Window” and “One-Stop-Shop” concepts. Under the “Single Window” concept, economic operators could electronically submit the information required by customs and other agencies involved in frontier control (such as police, border guards, veterinary and environmental authorities) to only one contact point. Under the “One-Stop-Shop” concept, controls for various purposes (such as customs, veterinary and environmental) would be performed by all authorities at the same time and at the same place.
 Regulation (EC) N° 648/2005, OJ  L117/13.
 Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, OJ 11 October 1993, L 253/1 as amended by Commission Regulation (EC) No 1875/2006, OJ  L 360/64.
 OJ  L252/1
 Articles 91 and 163 of the CCC
 Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernized Customs Code), OJ L 145, 4.6.2008, p. 1–64.