Ref. Ares(2015) /02/2015

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1 Ref. Ares(2015) /02/2015 No Subject Annex Paragraph Supporting document where goods are declared orally for temporary admission Supporting document where goods are declared orally for temporary admission Point, letter, Author of comment Comments Please update the legal references and the terms on both sides of the form, such as: replace Community with Union, replace Security with Guarantee, replace references to the CCIP and its specific Articles with reference to the new legislation and provisions under the UCC According to Article DA-VII-1-04 [ ] the declarant shall present a document in the format as referred to in Annex [insert new Annex with the format] containing the following information: [ ]; (c) the place of use and nature of the goods and means of identifying them;. Therefore, we suggest supplementing the title of box 3 of the form contained in this Annex with the reference to means of identifying the goods in question. Since Council Reg. No 1766/92, 3072/95, 2038/99, 136/66, 1255/99 and 1493/99 have been repealed and Reg. 1308/2013 is now in force, why is still a reference to these Regulations? There are mentioned non-existing CN codes and The codes should be and , according to CN and also Council Regulation (EC) No 1308/2013. Conclusion cross-check on references will be done anyway by DG AGRI cross-check on references will be done anyway by DG AGRI CN codes must be ed Agreed action update references cross-check cross-check CN codes 5 We suggest deleting references to Annexes II, V and VI of Regulation No 1379/2013 in section Fishery products, as, in our view, only Annex I of this Regulation is relevant to Annex and we didn t find Annexes V and VI in Regulation No 1379/2013. cross-check on references will be done anyway by DG AGRI cross-check 6 We propose to amend Annex as follows. Before the heading Agricultural products covered by Annex I to the Treaty the letter A is indicated. A new point B is added with the following text: Part B: Goods not covered by Annex I to the Treaty resulting from the processing of agricultural products Goods that are the result of the processing of agricultural products, which are listed in annex II to Regulation of the European Parliament and the Council (EU) No 510/2014 Such goods are probably not sensitive 7 We propose to add the following goods into the Annex (ex Annex 73): unmanufactured tobacco falling with CN code In the opinion of our Ministry of Agriculture and Rural Development this proposal is reasonable/well founded and will allow to preserve the interests of the tobacco market participants in Poland (producers and first processors of raw tobacco). Tobacco is a sensitive goods. Poland has vast production potential in the tobacco sector. This proposal is needed to prevent the decline in demand for raw tobacco produced by the domestic and Union producers. to be discussed discuss The CN-codes and mentioned in Annex does not exist. 2. We suggest that following goods are excluded from Annex 71-02: HS bioethanol for the processing of biofuel (not low-blend). HS bioethanol for the manufacture of products of chapter 29. All fishery products Such products are certainly sensitive 1. Correct 2. Current text of Nr. 14a and 14b should be inserted Current Nr. 14a and 14b (Biodiesel) shall not been taken over? Paragraph 14a and 14b of the current Annex 72 is missing [Com. Reg. (EU) 1101/ ]. Paragraph 14a and 14b of the current Annex 72 is missing [Com. Reg. (EU) 1101/2012- Paragraph 20 should be deleted and the text in 19 should be insert 14a and 14 b ]. amended as in Com. Reg. (EC) 883/ amending for the rest: Paragraph 20 should be deleted and the text in 19 should be amended as in Com. Reg. Com. Reg. (EEC) 2454/93? NO because of A 86(1) UCC and (EC) 883/ amending Com. Reg. (EEC) 2454/93? denaturing should be allowed as UFH. The annex is missing the current points 14a and 14b, should they be added? YES insert

2 12 1. We miss 1. the second sentence of current Annex 72, 2. content of current numbers 14a and 14b and 3. the content of second and third sentences of current number Usual forms of listed below shall not be granted if, in the opinion of the customs authorities, the operation is likely to increase the risk of fraud: 2. 14a. mixing of gas or fuel oils not containing biodiesel with gas or fuel oils containing biodiesel, classified in Chapter 27 of the CN, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods even if this results in a different eight-digit CN code; 14b. mixing of gas or fuel oils with biodiesel so that the mixture obtained contains less than 0,5 %, by volume, of biodiesel, and mixing of biodiesel with gas or fuel oils so that 1.1 Authorisation for UFH is not required a and 14b will be the mixture obtained contains less than 0,5 %, by volume, of gas or fuel oils; inserted 1.3 it's because of A 86(1) UCC 2. Denaturing should Any usual forms of, other than the abovementioned, intended to improve be allowed the appearance or marketable quality of the import goods or to prepare them for distribution or resale, provided that these operations do not change the nature or improve the performance of the original goods. Where costs for usual forms of have been incurred, such costs or the increase in value shall not be taken into account for the calculation of the import duty where satisfactory proof of these costs is provided by the declarant. However, the customs value, nature and origin of non-community goods used in the operations shall be taken into account for the calculation of the import duties. apart from 14a and 14b 2. Please clarify why new number 19 is inserted III. 1 Rice Annex (ex Annex 74) Nr. II Nr.I Part III, point 3, 2nd Part III, point 3, 3rd Part III, point 6 (A) (1) (b) Part III, point 6 (A) (1) Part III, point 6 (B) In our opinion the following is missing: Usual forms of listed below shall not be granted if, in the opinion of the customs authorities, the operation is likely to increase the risk of fraud: It is not clear why the following is missing: The use of shall be prohibited where inward-processing operations consist of the usual forms of listed in Annex 72 to this Regulation. Nr. II seems to be a duplication of DA-VII-1-19 (6) Authorisation is not required see A 223(3)(a) UCC Correct Nr. I seems to be a duplication of DA-VII-1-19 (7) Link is given to point III of Part B of Annex IV to Council Regulation (EC) No 1234/2007. This regulation was repealed. The link should be to point III of Part B of Annex III to Council Regulation (EC) No 1308/2013. Link is given to point III of Part B of Annex IV to Council Regulation (EC) No 1234/2007. This regulation was repealed. The link should be to point III of Part B of Annex III to Council Regulation (EC) No 1308/2013. Link is given to point 1 (b) of the Annex XVI to Regulation (EC) No 1234/2007. This regulation was repealed. The link should be to point 1(b) of the Annex VII, Part VIII to Council Regulation (EC) No 1308/2013 Link is given to point 1 (c) of the Annex XVI to Regulation (EC) No 1234/2007. This regulation was repealed. The link should be to point 1 (c) of the Annex VII, Part VIII to Council Regulation (EC) No 1308/2013 Link is given to point 4 of the Annex XVI to Regulation (EC) No 1234/2007. This regulation was repealed. The link should be to point 4 of the Annex VII, Part VIII to Council Regulation (EC) No 1308/2013 They are not mentioned because specific rules are probably not needed. What happened to milk and milk products? Regulation (EC) No 1234/07 is mentioned in point III./3. (sugar) and point III./6. (olive oil). This regulation was repealed by Regulation (EU) No 1308/2013. Point I is already said in DA-VII-1-19 (7) and point II is already said in DA-VII-1-19 (6), no added value in repeating them here. Replace Community with Union in all places where it appears on pages 2 to 4. Correct Ok Right delete this text in Annex delete this text in Annex delete

3 26 INF Aection A Aection A Business case IP EX/IM, Export declaration was accepted Business case OP EX/IM, CN Code, net quantity export declaration under inward processing EX/IM' should be inserted in A DA-VII-1-16a(1)( c) There is information about export declaration, however Article DA-VII-1-16a mentions only re-export declaration and re-export notification. In column Comments, after the words customs office of export shall be added the following text: /placement. insert text in 16a add: /placement Aection A Business case OP EX/IM, Temporary export declaration number There is information about temporary export declaration, however Article DA-VII-1-16a mentions only customs declaration for outward processing. Temporary export declaration' should be replaced by 'Customs declaration for outward processing' Section A, Section A, second Section A, second Business cases general comment Annex 71-05, Annex 71-05, Authorisation for special procedures contains information about customs offices of placement and customs offices. In our opinion there shall be somewhere (preferably in Article DA Definitions ) information clarifying which customs office is customs office of placement and which is customs office in cases of IP EX/IM and OP IM/EX. Please note, that not only part business case IP IM/EX shall contain reference to the customs office and customs office of placement. The second, last sentence, shall have the following wording: Where a customs declaration or re-export declaration or re-export notification refers to (...). This will be in line with Article DA-VII-1-20 (3). In order to ensure clarity of the Annex we propose to enter relevant explanations into all empty boxes under column Comments. Regarding IP EX/IM, after export under IP EX/IM non-union goods may be placed under IP at the customs office of placement. If so, the IP procedure is discharged at the same time because of the change of custom status. Regarding OP IM/EX, first processed products are released for free circulation with the obligation to export Union goods under OP IM/EX. The CO of export should be the CO of placement and the CO for release for free circulation the CO of discharge. Under this business case the discharge takes place first. Comments are provided only if needed Section A, third The third is not clear because it is not the case mentioned in BPM L3-INF (according to this BPM the SCO receives the INF request from the RCO -> then the SCO requests the required INF particulars from Holder of the Authorisation -> Holder of the Authorisation provides necessary information). It is not also the case mentioned in BPM L3-INF (according to this BPM the INF is created at the request of the Holder of the Authorisation and there is no indication that creation of INF is due to request from responsible customs authority -> INF is stored in the CR -> INF may be consulted and updated by the involved customs offices). Therefore, this shall be redrafted. It shall be in line with Article DA-VII-1-16a (2) and may additionally indicate that the holder of an authorisation may request the supervising customs office to make the relevant INF data elements available if the discharge of the procedure by release for free circulation takes place in the responsible customs authority who will ask for such INF. We are of the opinion that Section A shall contain clarification at which stage the holder of the authorisation may ask for creation of the INF, whether one authorisation may cover more than one INF and whether one INF may cover more than one customs declaration. Otherwise, the holder of the authorisation will have problems with application of provisions of Article DA-VII-1-16a. The third is not related to A DA-VII-1-16a(2). Further clarification in the legal text is not required Section B Point 1.2 Article 79 (1) UCC the non-compliance of the obligations and conditions is mentioned in Section B. Please confirm, that provisions of Article 86 (3) UCC may be used in case of non-compliance of the obligations and conditions. Moreover, bearing in mind the provisions of Article 86 (3) UCC ( where a customs debt is incurred for processed products resulting from the inward processing procedure to be discussed (..) ) we have doubts why the column Common data elements contains the following information: Description of the goods or processed products for which the INF is required i.e. reference to processed products. In this context it is necessary to clarify what data elements shall contain the customs declaration for release for free circulation when Article 86 (3) UCC is applied ( non-union goods placed under IP procedure)? discuss

4 34 INF Point f point (f) According to A DA-VII-1-20 the supervising customs office shall make available the relevant data elements. Given the Comments in the table in section A of Annex different customs offices are mentioned but not the supervising customs office. A general remark: when it is said Where a customs declaration refers to an INF this is not an optional data element but a conditional element Point (f) contains the following words or goods in the unaltered state. Bearing in mind that UCC does not use the term goods in the unaltered state we propose to use the following words goods placed under the procedure Point f Bearing in mind Article 521 (2) (f) CCIP we propose to add the periods for discharge to point (f) Yellow label Label ( IA-VII-2-35) update of INF must be done by the competent CO Point (i) makes a reference to art DA-VII-1-16 (8), which does not exist. It seems that in the context of application of provisions of Article 85 (1) UCC information about CN code of the processed products and elements necessary to determine the customs value of processed products may be required. Agreed According to Article DA VII-2-05(1) the directive 2008/118/EC should be added as follows: ''Union goods consigned to or from a part of the custom territory of the Union to which the provisions of the Directive 2006/112/EC or of Directive 2008/118/EC do not apply.'' This Annex will be deleted because it concerns only rail transit To be deleted: Colour: black on green. simplification that does not exist in UCC The colour of the label has no effect on the quality of customs supervision and therefore should be free of choice. A red or blue coloured label e. g. is not less significant than a label coloured black on green. Additionally the regulation black on green causes unnecessary administrative burden to business, because every railoffice need to be equipped with black and green colour printers. Business and Customs administrations claimed to liberalise that aspect already at the Customs-Rail Meeting in Prague 22nd- 23rd May 2013 (see item 9c on the agenda). add update reference modify point (g) accordingly To be added Annex to be deleted

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