Article DA-IV-1-08a112

Transcription

1 COMMENTS 10 July 2015 BUSINESSEUROPE comments on 5 th version of the s Delegating Acts I) Import 1.) Comment: Art. 112 (DA); The principle that the carrier has to submit the entry summary declaration and a other Person would only have to do it in exceptional situations is more and more being undermined. Basically what was once meant as the exception is becoming the regular basis. The past versions expressed that only in cases where the details concerning the goods were missing, an other person would have to do the entry summary declaration. The carrier at least had to become active. According to version 5 it is now sufficient for a relief of the carrier, if the party issuing the underlying bill of lading does not submit the data. The carrier does not have to become active anymore. What if the party issuing the underlying bill of lading does not know about the requirement to deliver the demanded data, but could deliver the data to the carrier without any problems? In addition the consignee might be compelled to submit the entry summary declaration, based on the fact that he is named in the underlying bill of lading. Nonetheless according to the terms of delivery (e.g. DAP / DDP) the consignee does not have anything to do with the organization of the transport etc. We strongly wonder how this would work. Article DA-IV-1-08a112 Cases in maritime and inland waterways traffic and other persons required to submitprovision of particulars of the entry summary declaration Article 127(6) Article 131(c) - DA AV. DE CORTENBERGH 168 BUSINESSEUROPE a.i.s.b.l TEL +32(0) BE-1000 BRUSSELS FAX +32(0) BELGIUM MAIN@BUSINESSEUROPE.EU VAT BE

2 1. The by other persons in specific cases where Article 127(6) of the Code applies shall be the following: as regards transport by sea or inland waterways where(article 127(6) of the Code).. (a) 1. Where, in the case of transport by sea or inland waterways, for the same goods one or more additional transport.. Where the consignee indicated in the bill of lading that has no underlying bills of lading does not make the particulars required for the entry summary declaration available to the person issuing that bill of lading, he shall provide those particulars to the customs office of first entry. 2.) Comment: Art. 141 (DA); The deletion of art. 141, par. 2 DA is neither acceptable for the area of imports or exports. a) Import The art. 141, par. 2 regulates the form of the acts deemed to be a customs declaration for exceptions in principle concerning the planned rules for transports to a registered place (art. 135 par. 1 ). In this case the crossing of a border is seen as implicit consenting registration. This would be necessary for example for the transport of our trolleys from the airplane to the plant. How should this work in the future for the inbound? b) Export See comments for II) Import, 2.) Comment Article DA-V Acts deemed to be a customs declaration BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 2

3 Articles 6(3)(a) & 158(2) Articles 7(b) & 160 Article DA (Article 158(2) of the Code) 1. Where In respect of goods referred to in Articles DA-V (a) to DA-V-2-04b are conveyed in accordance with Article 135(d), 139 and 140(1)), any of the Code, the act which isfollowing acts shall be deemed to be a customs declaration shall be any of the following: (a) going through the green or nothing to declare channel in a customs officesoffice where the two-channel system is in operation; (a)(b) going through a customs office which does not operate the two-channel system; (b)(c) affixing a nothing to declare sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national s. 2. In the case of exemption from the obligation to convey goods in accordance with Article 135(1) of the Code, in the case of export in accordance with Article DA-V-2-04b and in the case of re-export in accordance with Article DA-V-2-04a(2), the act which is deemed to be a customs declaration shall be the sole act of crossing the frontier of the customs territory of the Union. 3.) Comment: Art. 227 (IA); local customs clearance ; requirements The new regulations in art. 227, letter c) demands direct computerized access. In case an interface is demanded between the customs s and the systems of the involved party, this will not be possible.. This way the strongest simplification would be undermined; especially the just in time processes would be greatly affected and in most cases not possible anymore. The demand for direct computerized needs to be deleted. Suggestion: provide direct computerized access to the supervising customs office to the particulars and any supporting documents entered in its records BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 3

4 Article IA-V Obligations of the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant s records Article 182(1) Article 184 Articles 266, 267, 273, 274 (Article 182(1) of the Code) - IA 1. The holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant s records shall: (a) (b) (c) present the goods to customs, except where Article 182(3) of the Code applies, and enter the date of the notification of presentation in the records; enter at least the particulars of a simplified customs declaration, and any supporting documents in the records; on request of provide direct computerized access to the supervising customs office, make available to that office to the particulars of the customs declaration entered in the records or and any supporting document;documents entered in its records; BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 4

5 II) Export 1.) Comment: Art. 141 (DA); The deletion of art. 141, par. 2 DA is neither acceptable for the area of imports or exports. a) Export As an example the transport of our trolleys between the plant and airplane could be mentioned. The art. 141, par. 2 regulates the implicit registration and also sees the crossing of a border as an implicit registration. This would be necessary for example for the transport of trolleys from the plant to the aircraft. How is this supposed to be handled in the future for exports. In addition also other areas will surely need a similar regulation. b) Import See comment for I) Import, 2.) Comment Articles 6(3)(a) & 158(2) Article DA-V Acts deemed to be a customs declaration Articles 7(b) & 160 Article DA (Article 158(2) of the Code) 1. Where In respect of goods referred to in Articles DA-V (a) to DA-V-2-04b are conveyed in accordance with Article 135(d), 139 and 140(1)), any of the Code, the act which isfollowing acts shall be deemed to be a customs declaration shall be any of the following: (a) going through the green or nothing to declare channel in a customs officesoffice where the two-channel system is in operation; (c)(b) going through a customs office which does not operate the two-channel system; BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 5

6 (d)(c) affixing a nothing to declare sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national s. 2. In the case of exemption from the obligation to convey goods in accordance with Article 135(1) of the Code, in the case of export in accordance with Article DA-V-2-04b and in the case of re-export in accordance with Article DA-V-2-04a(2), the act which is deemed to be a customs declaration shall be the sole act of crossing the frontier of the customs territory of the Union. 2.) Comment: Art. 245 (DA); Waiver from the obligation to lodge a pre departure declaration; - Deletion of the waiver in case of oral customs declaration (see former letter f.)) This would result that a pre departure declaration is becoming necessary, although only an oral customs declaration is being done. In the practical application for example the 1000 value rule will hardly be processable. Here a waiver for lodging a pre departure declaration in case of the oral customs declaration has to be reinstated. - Deletion of the 22,- exemption limit Shipments with low value should generally not pose a security risk. The question arising is, how the growing amount of processes and cases can be handled. The exemption limit should therefore be reinstated. Article DA-VIII Waiver from the obligation to lodge a pre-departure declaration Article 263(2)(b) Article 265(b) Articles 592a & 842a (Article 263(2)(b) of the Code) - DA 1. NotwithstandingWithout prejudice to the obligation to lodge a customs declaration in accordance with Article 158(1) of the Code or a re-export BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 6

7 declaration where such a customs declaration or re-export declaration is requiredin accordance with Article 270(1) of the Code, the lodging of a predeparture declaration shall be waived in accordance with Article 263(2)(b) of the Code for the following goods: (a) (b) (c) (d) (e) (f) electrical energy; goods leaving by pipeline; items of correspondence; goods moved under the rules of the acts of the Universal Postal Union; household effects as defined in Article 2(1)(d) of Council Regulation (EC) No 1186/2009 provided that they are not carried under a transport contract; goods for which an oral declaration is permitted in accordance with Articles DA-V-2-03a and DA-V-2-03(2) with the exception of, if carried under a transport contract, pallets, spare parts, accessories and equipment for pallets, containers, spare parts, accessories and equipment for containers, means of transport, spare parts, accessories and equipment for means of transport; (g)(f) goods contained in travellers personal baggage; (g) (h) (i) (j) goods for which a declaration made by any other act is permittedreferred to in accordance with Articles DA-V-2-04bArticle 140(1) and DA-V-2-04a(2) with the exception of, if, when carried under a transport contract, of: (i) pallets, spare parts, accessories and equipment for pallets, ; (ii) containers, spare parts, accessories and equipment for containers, ; (iii) means of transport, spare parts, accessories and equipment for means of transport; goods covered by ATA and CPD carnets; goods moved under cover of the form 302 provided for underin the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951; goods carried on vessels ormoving between Union ports without any intervening call at any port outside the customs territory of the Union; (j)(k) goods carried on aircraft moving between Union ports or airports without any intervening call at any port or airport outside the customs territory of the Union; (k)(l) weapons and military equipment taken out of the customs territory of the Union by the authorities in charge of the military defence of a Member BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 7

8 State, in military transport or transport operated for the sole use of the military authorities; (l)(m) the following goods taken out of the customs territory of the Union directly to offshore installations operated by a person established in the customs territory of the Union: (i) (ii) goods to be used for construction, repair, maintenance or conversion of suchthe offshore installations; goods to be used to fit or equip the said offshore installations; (iii) other s to be used or consumed on the said offshore installations; (m) goods in a consignment the intrinsic value of which does not exceed EUR 22 provided that the customs authorities accept, with the agreement of the economic operator, to carry out risk analysis using the information contained in, or provided by, the system used by the economic operator; BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 8

9 III) Customs 1.) Comment: Art. 116 (DA); Records; no waiver of details, if products are transported between two warehouses during the temporary storage (intensification of the rules); See 116, par. 2 (DA) The question arising is why this simplification has been deleted. Even if the goods are transported between two warehouses for temporary storage, surely some of the demanded details are not necessary. Hence the restriction should be dropped. 2. The customs authorities may waive the requirement for some of the information provided forreferred to in paragraph 1 where this does not adversely affect the customs supervision and controls of the goods. However, in the case of movement of goods between temporary storage facilities, this waiver shall not be applicable 2.) Comment: Art. 117 (DA); Regulations for warehouses used for temporary storage What is meant by the temporary storage facilities are exclusively operated by the holder of the authorization? Is a restriction to one authorization holder being intended, so not two authorization holders may use the same space? What if the warehouse is maintained by a third party logistics provider, company A uses the storage for safe custody and also holds the authorization. Is this still possible? Company A does not maintain the warehouse, but the employed warehouse keeper acts on their behalf; accordingly this should be possible. In case the warehouse keeper works for several companies and wants to use his storage space efficient, a parallel use would only be possible if the warehouse keeper himself holds an authorization for temporary storage. If the interpretation of the temporary storage facilities are exclusively operated by the holder of the authorization can be understood this way, no more actions are required. BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 9

10 On the other hand if the interpretation is understood in the way of e.g. all warehouse activities have to be conducted by the authorization holder, this has to be rejected. Article DA-IV Retail sale Article 148(1) Article 151(b) Article DA Storage facilities(article 148(1) of the Code) Authorisations for the operation of temporary storage of goods and places approvedfacilities referred to in accordance with Article DA-IV of the Code shall not be granted on the following conditions: (b) the temporary storage facilities are not used for the purpose of retail sale.; Article DA-IV-2-08 Specially equipped temporary storage facilities Article 148(1) Articles 151(b) Article DA (c) (d) Without prejudice to Article 147 (4) of the Code where the goods stored present a danger or are likely to spoil other goods or require special facilities for other reasons, the authorisation may specify that they may only be stored in temporary storage facilities are specially equipped to receivestore them.; the temporary storage facilities are exclusively operated by the holder of the authorisation. 3.) Comment: Art. 167 (DA); Cases, where economical preconditions are assumed present; The regulations concerning small amounts of duty are no longer applicable for goods affected by anti-dumping taxes. BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 10

11 Viewed separately this is not a crucial change. In the complete overview of changes, this is another example that in many cases intensification has occurred and in totals a significant deterioration. Article DA-VII Cases in which the economic conditions are deemed to be fulfilled for inward processing (a) usual forms of handling referred to in Article 220 of the Code; (n)(b) the aggregate amount of import duty applicable to the goods placed under the processing per applicant and per calendar year for each eight-digit CN code, calculated as if the goods were released for free circulation and the erga omnes import duty rate was applied does not exceed EUR EUR with regard to goods which are covered by DA and EUR EUR for other goods., except where the goods intended to be placed under the inwardprocessing would be subject to a al or definitive antidumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.. 4.) Comment: Art. 167 letter s) (DA); Cases, where economical preconditions are assumed present; The basic for the regulation has changed. While in the past the aggregate amount of import duty applicable to the goods placed under the processing per applicant and per calendar year for each eight-digit CN code, was the basis, this changed in the last version to the aggregate value of goods to be placed under the inward processing. applicant It is not understandable that such a big change could happen in the last version, while in the past the other basis was agreed. 5.) Comment: BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 11

12 Art. 172 (DA) Retroactive effect; Intensification by sensitive goods (attachment 71-02); The exception, which basically allowed the application of back dated authorization within a year, has now been limited to 3 months for sensitive goods, starting with the request for authorization. Viewed as a single occurrence again this is not a crucial change. In the complete overview of changes, this is another example that in many cases intensification has occurred and in totals a significant deterioration. Article DA-VII Retroactive effect Article 22(4) Article 24(d) Article 294, DA (Article 22(4) of the Code) 1. AnWhere the customs authorities grant an authorisation with retroactive effect in accordance with Article 211(2) of the Code, the authorisation shall take effect at the earliest on the date on whichof acceptance of the application was accepted. 2. In exceptional circumstances, the customs authorityauthorities may allow retroactivean authorisation referred to in paragraph 1 to take effect of an authorisation no longer thanat the earliest one year, in case of goods covered by three months, before the date on whichof acceptance of the application was accepted by the customs authorities;. 6.) Comment: Art. 179 (DA); Customs warehouse; goods movements The goods movement has now been limited to a certain time frame. In Rev. 4 a regulation of deadlines was still mentioned as possible for goods movements between 2 customs warehouses, to the border or from the border to a customs warehouse, Rev. 5 now limits this also for the transfer to a special customs. This is another example for a change with a small negative impact but with regard to other small changes this will have a big negative impact as mentioned before. BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 12

13 Article DA-VII Movement of goods Article 219 Article 221(a) Articles 296(1),(2), (4), 511, DA 1. Movement of goods as referred to in Article 219 of the Code may take place in any of the following cases and under the following conditions: 1... between different places in the customs territory of the Union (Article 219 of the Code) 3. Movement of goods placed under customs warehousing may take place within the customs territory of the Union without customs formalities other than those set out in Article DA-VII (1)(e):) as follows: (c) (i) between different storage facilities designated in the same authorisation; (d) (ii) from the customs office of placement to the storage facilities; or (e) (iii) from the storage facilities to the customs office of discharge or the customs office of exit;. or any customs office indicated in the authorisation for a special as referred to in Article 211(1) of the Code, empowered to release goods to a subsequent customs or to receive the re-export declaration for the purposes of discharging the special s. BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 13

14 IV) Origin 1. Comment: Art. 32 and 33 (DA); The deletion of the several step assessments (check if there are hints in the chapter) can be seen as a positive development and only leave recourse to the value Unfortunately the list regulation still exists. The list rules must be limited to a small number of products. Unfortunately there is also no remark, that these rules only affect imports. This should be included to have clarification. Article DA-II Goods the production of which involvedinvolves more than one country or territory Article 60(2) Article 62 Articles 35-37,39 X DA 1. Pursuant to (Article 60(2) of the Code, goods) Goods listed in DA shall be considered to have undergone their last, substantial, economically justified processing or working, resulting in the manufacture of a new product or representing an undertaking equipped forimportant stage of manufacture, in the country or territory in which the rules set out in that are fulfilled or which is identified by those rules. BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 14

15 Article 33 Goods subject to commercial policy measures (Article 60(2) of the Code) Where commercial policy measures apply in the Union to products or materials originating in a specific country or territory, a processing or working operation carried out in another country or territory shall be deemed not to be economically justified if it is established or can be considered on the basis of the available facts that the purpose of that operation was to avoid the application of the measures in question. Where the last working or processing is deemed not to be economically justified, the goods shall be considered to have undergone their last substantial, economically justified processing or working, resulting in the manufacture of a new product or representing an important stage of manufacture, in the country in which the rules set out in that for the goods in question are fulfilledor territory where the major portion of the materials originated, as determined on the basis of the value of the materials. Where commercial policy measures apply in the Union to products or materials originating in a specific country, a processing or working on those products or materials in another country may not be considered economically justified if it is established or can be presumed on the basis of the facts as ascertained, that its object was to avoid the application of the measures in question. 2. Where the rules set out in paragraph 1 do not allow for origin determination, the following residual rules shall apply in sequence: (o) (p) (q) when goods are produced from material or materials all of which originated in a single country, the country of origin of the goods shall be the country in which the material or materials originated; when a residual rule is provided at chapter level, the country of origin of the goods shall be the country where that rule is satisfied; when goods are produced from materials of more than one country, the country of origin of the goods shall be the country in which the major portion of those materials originated, as determined on the basis of the value of the materials, except where otherwise specified in a chapter note. 3. The method of applying the primary rules in DA and the residual rules in paragraph 2 is described in the introductory notes and the chapter notes in that. 4. For all goods not listed in DA, origin shall be determined on a case-by-case basis, applying the principles laid down in Article 60(2) of the Code and taking into account the specific circumstances under which the BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 15

16 working or processing has occurred. The second sub-paragraph of paragraph 1 shall apply. BUSINESSEUROPE comments on the Union Customs Code Delegating Acts 16