Union Customs Code
EU customs framework for import, export, customs declarations, customs status, valuation and authorisations.
Articles (288)
Article 223 — Equivalent goodsArticle 224 — Delegation of powerArticle 225 — Conferral of implementing powersArticle 226 — External transitArticle 227 — Internal transitArticle 228 — Single territory for transit purposesArticle 229 — Exclusion of persons from TIR operationsArticle 230 — Authorised consignee for TIR purposesArticle 231 — Delegation of powerArticle 232 — Conferral of implementing powersArticle 233 — Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedureArticle 234 — Goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedureArticle 235 — Delegation of powerArticle 236 — Conferral of implementing powersArticle 237 — ScopeArticle 238 — Duration of a storage procedureArticle 239 — Conferral of implementing powersArticle 240 — Storage in customs warehousesArticle 241 — ProcessingArticle 242 — Responsibilities of the holder of the authorisation or procedureArticle 243 — Designation of free zonesArticle 244 — Buildings and activities in free zonesArticle 245 — Presentation of goods and their placing under the procedureArticle 246 — Union goods in free zonesArticle 247 — Non-Union goods in free zonesArticle 248 — Taking goods out of a free zoneArticle 249 — Customs statusArticle 250 — ScopeArticle 251 — Period during which goods may remain under the temporary admission procedureArticle 252 — Amount of import duty in case of temporary admission with partial relief from import dutyArticle 253 — Delegation of powerArticle 254 — End-use procedureArticle 255 — Rate of yieldArticle 256 — ScopeArticle 1 — Subject matter and scopeArticle 257 — Period for dischargeArticle 2 — Delegation of powerArticle 258 — Temporary re-export for further processingArticle 3 — Mission of customs authoritiesArticle 259 — ScopeArticle 4 — Customs territoryArticle 260 — Goods repaired free of chargeArticle 5 — DefinitionsArticle 261 — Standard exchange systemArticle 6 — Means for the exchange and storage of information and common data requirementsArticle 262 — Prior import of replacement productsArticle 7 — Delegation of powerArticle 263 — Lodging a pre-departure declarationArticle 8 — Conferral of implementing powersArticle 264 — Risk analysisArticle 9 — RegistrationArticle 265 — Delegation of powerArticle 10 — Delegation of powerArticle 266 — Conferral of implementing powersArticle 11 — Conferral of implementing powersArticle 267 — Customs supervision and formalities on exitArticle 12 — Communication of information and data protectionArticle 268 — Conferral of implementing powersArticle 13 — Exchange of additional information between customs authorities and economic operatorsArticle 269 — Export of Union goodsArticle 14 — Provision of information by the customs authoritiesArticle 270 — Re-export of non-Union goodsArticle 15 — Provision of information to the customs authoritiesArticle 271 — Lodging an exit summary declarationArticle 16 — Electronic systemsArticle 272 — Amendment and invalidation of the exit summary declarationArticle 17 — Conferral of implementing powersArticle 273 — Conferral of implementing powersArticle 18 — Customs representativeArticle 274 — Lodging a re-export notificationArticle 19 — EmpowermentArticle 275 — Amendment and invalidation of the re-export notificationArticle 20 — Delegation of powerArticle 276 — Conferral of implementing powersArticle 21 — Conferral of implementing powersArticle 277 — Relief from export duty for Union goods temporarily exportedArticle 22 — Decisions taken upon applicationArticle 278 — Transitional measuresArticle 23 — Management of decisions taken upon applicationArticle 279 — Delegation of powerArticle 24 — Delegation of powerArticle 280 — Work programmeArticle 25 — Conferral of implementing powersArticle 281 — Conferral of implementing powersArticle 26 — Union-wide validity of decisionsArticle 282 — TestsArticle 27 — Annulment of favourable decisionsArticle 283 — Conferral of implementing powersArticle 28 — Revocation and amendment of favourable decisionsArticle 284 — Exercise of the delegationArticle 29 — Decisions taken without prior applicationArticle 285 — Committee procedureArticle 30 — Limitations applicable to decisions on goods placed under a customs procedure or in temporary storageArticle 286 — Repeal and amendment of legislation in forceArticle 31 — Delegation of powerArticle 287 — Entry into forceArticle 32 — Conferral of implementing powersArticle 288 — ApplicationArticle 33 — Decisions relating to binding informationArticle 34 — Management of decisions relating to binding informationArticle 35 — Decisions relating to binding information with regard to other factorsArticle 36 — Delegation of powerArticle 37 — Conferral of implementing powersArticle 38 — Application and authorisationArticle 39 — Granting of statusArticle 40 — Delegation of powerArticle 41 — Conferral of implementing powersArticle 42 — Application of penaltiesArticle 43 — Decisions taken by a judicial authorityArticle 44 — Right of appealArticle 45 — Suspension of implementationArticle 46 — Risk management and customs controlsArticle 47 — Cooperation between authoritiesArticle 48 — Post-release controlArticle 49 — Intra-Union flights and sea crossingsArticle 50 — Conferral of implementing powersArticle 51 — Keeping of documents and other informationArticle 52 — Charges and costsArticle 53 — Currency conversionArticle 54 — Conferral of implementing powersArticle 55 — Periods, dates and time-limitsArticle 56 — Common Customs Tariff and surveillanceArticle 57 — Tariff classification of goodsArticle 58 — Conferral of implementing powersArticle 59 — ScopeArticle 60 — Acquisition of originArticle 61 — Proof of originArticle 62 — Delegation of powerArticle 63 — Conferral of implementing powersArticle 64 — Preferential origin of goodsArticle 65 — Delegation of powerArticle 66 — Conferral of implementing powersArticle 67 — Measures taken by the CommissionArticle 68 — Conferral of implementing powersArticle 69 — ScopeArticle 70 — Method of customs valuation based on the transaction valueArticle 71 — Elements of the transaction valueArticle 72 — Elements not to be included in the customs valueArticle 73 — SimplificationArticle 74 — Secondary methods of customs valuationArticle 75 — Delegation of powerArticle 76 — Conferral of implementing powersArticle 77 — Release for free circulation and temporary admissionArticle 78 — Special provisions relating to non-originating goodsArticle 79 — Customs debt incurred through non-complianceArticle 80 — Deduction of an amount of import duty already paidArticle 81 — Export and outward processingArticle 82 — Customs debt incurred through non-complianceArticle 83 — Prohibitions and restrictionsArticle 84 — Several debtorsArticle 85 — General rules for calculating the amount of import or export dutyArticle 86 — Special rules for calculating the amount of import dutyArticle 87 — Place where the customs debt is incurredArticle 88 — Delegation of powerArticle 89 — General provisionsArticle 90 — Compulsory guaranteeArticle 91 — Optional guaranteeArticle 92 — Provision of a guaranteeArticle 93 — Choice of guaranteeArticle 94 — GuarantorArticle 95 — Comprehensive guaranteeArticle 96 — Temporary prohibitions relating to the use of comprehensive guaranteesArticle 97 — Additional or replacement guaranteeArticle 98 — Release of the guaranteeArticle 99 — Delegation of powerArticle 100 — Conferral of implementing powersArticle 101 — Determination of the amount of import or export dutyArticle 102 — Notification of the customs debtArticle 103 — Limitation of the customs debtArticle 104 — Entry in the accountsArticle 105 — Time of entry in the accountsArticle 106 — Delegation of powerArticle 107 — Conferral of implementing powersArticle 108 — General time-limits for payment and suspension of the time-limit for paymentArticle 109 — PaymentArticle 110 — Deferment of paymentArticle 111 — Periods for which payment is deferredArticle 112 — Other payment facilitiesArticle 113 — Enforcement of paymentArticle 114 — Interest on arrearsArticle 115 — Delegation of powerArticle 116 — General provisionsArticle 117 — Overcharged amounts of import or export dutyArticle 118 — Defective goods or goods not complying with the terms of the contractArticle 119 — Error by the competent authoritiesArticle 120 — EquityArticle 121 — Procedure for repayment and remissionArticle 122 — Delegation of powerArticle 123 — Conferral of implementing powersArticle 124 — ExtinguishmentArticle 125 — Application of penaltiesArticle 126 — Delegation of powerArticle 127 — Lodging of an entry summary declarationArticle 128 — Risk analysisArticle 129 — Amendment and invalidation of an entry summary declarationArticle 130 — Declarations lodged instead of an entry summary declarationArticle 131 — Delegation of powerArticle 132 — Conferral of implementing powersArticle 133 — Notification of arrival of a sea-going vessel or of an aircraftArticle 134 — Customs supervisionArticle 135 — Conveyance to the appropriate placeArticle 136 — Intra-Union air and sea servicesArticle 137 — Conveyance under special circumstancesArticle 138 — Conferral of implementing powersArticle 139 — Presentation of goods to customsArticle 140 — Unloading and examination of goodsArticle 141 — Goods moved under transitArticle 142 — Delegation of powerArticle 143 — Conferral of implementing powersArticle 144 — Goods in temporary storageArticle 145 — Temporary storage declarationArticle 146 — Amendment and invalidation of a temporary storage declarationArticle 147 — Conditions and responsibilities for the temporary storage of goodsArticle 148 — Authorisation for the operation of temporary storage facilitiesArticle 149 — End of temporary storageArticle 150 — Choice of a customs procedureArticle 151 — Delegation of powerArticle 152 — Conferral of implementing powerArticle 153 — Presumption of customs status of Union goodsArticle 154 — Loss of customs status of Union goodsArticle 155 — Union goods leaving the customs territory of the Union temporarilyArticle 156 — Delegation of powerArticle 157 — Conferral of implementing powersArticle 158 — Customs declaration of goods and customs supervision of Union goodsArticle 159 — Competent customs officesArticle 160 — Delegation of powerArticle 161 — Conferral of implementing powersArticle 162 — Content of a standard customs declarationArticle 163 — Supporting documentsArticle 164 — Delegation of powerArticle 165 — Conferral of implementing powersArticle 166 — Simplified declarationArticle 167 — Supplementary declarationArticle 168 — Delegation of powerArticle 169 — Conferral of implementing powersArticle 170 — Lodging a customs declarationArticle 171 — Lodging a customs declaration prior to the presentation of the goodsArticle 172 — Acceptance of a customs declarationArticle 173 — Amendment of a customs declarationArticle 174 — Invalidation of a customs declarationArticle 175 — Delegation of powerArticle 176 — Conferral of implementing powersArticle 177 — Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadingsArticle 178 — Conferral of implementing powersArticle 179 — Centralised clearanceArticle 180 — Delegation of powerArticle 181 — Conferral of implementing powersArticle 182 — Entry in the declarant's recordsArticle 183 — Delegation of powerArticle 184 — Conferral of implementing powersArticle 185 — Self-assessmentArticle 186 — Delegation of powerArticle 187 — Conferral of implementing powersArticle 188 — Verification of a customs declarationArticle 189 — Examination and sampling of goodsArticle 190 — Partial examination and sampling of goodsArticle 191 — Results of the verificationArticle 192 — Identification measuresArticle 193 — Conferral of implementing powersArticle 194 — Release of the goodsArticle 195 — Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guaranteeArticle 196 — Delegation of powerArticle 197 — Destruction of goodsArticle 198 — Measures to be taken by the customs authoritiesArticle 199 — AbandonmentArticle 200 — Conferral of implementing powersArticle 201 — Scope and effectArticle 202 — Commercial policy measuresArticle 203 — Scope and effectArticle 204 — Goods which benefited from measures laid down under the common agricultural policyArticle 205 — Goods previously placed under the inward processing procedureArticle 206 — Delegation of powerArticle 207 — Conferral of implementing powersArticle 208 — Products of sea-fishing and other products taken from the seaArticle 209 — Conferral of implementing powersArticle 210 — ScopeArticle 211 — AuthorisationArticle 212 — Delegation of powerArticle 213 — Conferral of implementing powersArticle 214 — RecordsArticle 215 — Discharge of a special procedureArticle 216 — Delegation of powerArticle 217 — Conferral of implementing powersArticle 218 — Transfer of rights and obligationsArticle 219 — Movement of goodsArticle 220 — Usual forms of handlingArticle 221 — Delegation of powerArticle 222 — Conferral of implementing powers