Procedural rules for the reassessment of authorisations already in force on 1 May 2016
1. Decisions following a reassessment of an authorisation in accordance with Article 250(1) of Delegated Regulation (EU) 2015/2446 shall be taken before 1 May 2019.
Those decisions shall revoke the reassessed authorisations and, where appropriate, grant new authorisations. The decisions shall be notified to the holders of the authorisation without delay.
2. In the cases referred to in Article 253(b) of Delegated Regulation (EU) 2015/2446, if a new authorisation to use a comprehensive guarantee is granted as a result of the reassessment of an authorisation to use a comprehensive guarantee linked to a decision granting deferment of payment using one of the procedures referred to in Article 226(b) or (c) of Council Regulation (EEC) No 2913/92 ( 24 ) , a new deferment of payment authorisation shall be issued automatically at the same time in accordance with Article 110 of the Code.
3. Where the authorisations referred to in Article 251 of Delegated Regulation (EU) 2015/2446 contains references to Regulation (EEC) No 2913/92 or Regulation (EEC) No 2454/93, those references shall be read in accordance with the table of correspondence set out in Annex 90 of Delegated Regulation (EU) 2015/2446.
4. By derogation from the first paragraph of this Article, Single Authorisations for Simplified Procedures (SASP) already in force 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 2014/255/EU.
Transitional provisions concerning applications for authorisations submitted before 1 May 2016
Customs authorities may accept applications for the granting of authorisations in accordance with the Code and this Regulation submitted before 1 May 2016. The customs authority competent to take the decision may grant authorisations in accordance with the Code and this Regulation before 1 May 2016. However, those authorisations shall not be valid before 1 May 2016.
Transitional provision on transaction value
1. The transaction value of the goods may be determined on the basis of a sale occurring before the sale referred to in Article 128(1) of this Regulation where the person on whose behalf the declaration is lodged is bound by a contract concluded prior to 18 January 2016.
2. This Article shall apply until 31 December 2017.
Transitional provisions concerning the release of goods
Where goods have been declared for release for free circulation, customs warehousing, inward processing, processing under customs control, temporary admission, end-use, transit, export or outward processing in accordance with Regulation (EEC) No 2913/92 before 1 May 2016 and have not been released by that date, they shall be released for the procedure stated in the declaration in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.
Transitional provisions for goods placed under certain customs procedures which have not been discharged before 1 May 2016
1. Where goods were placed under the following customs procedures before 1 May 2016, and the procedure has not been discharged before that date, the procedure shall be discharged in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation:
(a)
release of goods for free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of their end-use;
(b)
customs warehousing of types A, B, C, E and F;
(c)
inward processing in the form of the suspension system;
(d)
processing under customs control.
2. Where goods were placed under the following customs procedures before 1 May 2016, and the procedure has not been discharged before that date, the procedure shall be discharged in accordance with relevant provisions of Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93:
(a)
customs warehousing of type D;
(b)
temporary importation;
(c)
inward processing in the form of the drawback system;
(d)
outward processing.
However, as from 1 January 2019 the procedure for customs warehousing of Type D shall be discharged in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.
3. Goods placed in a free zone of control type II as referred to in Article 799 of Regulation (EEC) No 2454/93 or in a free warehouse which have not been assigned to a customs approved treatment or use in accordance with Regulation (EEC) No 2913/92 shall, from 1 May 2016, be considered to be placed under a customs warehousing procedure in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.
4. Where goods have been released for a transit operation before 1 May 2016 and that operation has not been discharged by that date, it shall be discharged in accordance with the relevant provisions of Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93.
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
It shall apply from 1 May 2016.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
