Streamlining the fulfilment of customs formalities and Union non-customs formalities
1. For Union non-customs formalities and systems listed in Part A of the Annex, the national single window environments for customs shall provide the following functionalities:
(a)
enabling economic operators to submit the relevant information required for the fulfilment of the applicable customs formalities and Union non-customs formalities; and
(b)
communicating to economic operators the electronic feedback from customs authorities and partner competent authorities regarding the fulfilment of customs formalities and Union non-customs formalities.
2. For Union non-customs formalities and systems listed in Part B of the Annex, the national single window environments for customs may provide the functionalities listed in paragraph 1. In that situation, the same set of functionalities as those listed in paragraph 1 shall be provided.
Union non-customs formalities subject to additional digital cooperation
1. A Union non-customs formality listed in the Annex shall be subject to Article 8(3), point (a), and Articles 11, 13, 14 and 15, provided that the Commission has determined, in accordance with paragraph 2 of this Article, that the formality concerned fulfils the criteria set out in that paragraph.
2. The Commission shall adopt implementing acts, determining which of the Union non-customs formalities listed in the Annex fulfil the following criteria:
(a)
there is a degree of overlap between data to be included in the customs declaration or re-export declaration and data to be included in the supporting documents required for the Union non-customs formalities listed in the Annex;
(b)
the number of supporting documents issued in the Union for the specific formality is not negligible;
(c)
the corresponding Union non-customs system referred to in the Annex can identify the economic operators by means of their EORI number;
(d)
the applicable Union legislation other than customs legislation allows the fulfilment of the specific formality through the national single window environments for customs in accordance with Article 11.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 22(2).
Data harmonisation and rationalisation
1. The Commission shall identify the common data set required for the customs declaration or re-export declaration and for the supporting documents required for the Union non-customs formalities listed in the Annex (‘common data set’).
2. The Commission shall also identify the additional data elements subject solely to Union legislation other than customs legislation. Those additional data elements shall be identified by the corresponding acronym of the Union non-customs formality listed in the Annex, followed by the suffix ‘partner competent authority data set’.
3. The common data set, the additional data elements referred to in paragraph 2 and the data set required to place the goods under a specific customs procedure or to re-export them shall constitute an integrated data set, containing all data needed by customs authorities and partner competent authorities.
4. The Commission is empowered to adopt delegated acts in accordance with Article 21 supplementing this Regulation by identifying, on the one hand, the data elements of the common data set referred to in paragraph 1 of this Article and, on the other hand, the additional data elements referred to in paragraph 2 of this Article for each of the relevant Union acts applicable to Union non-customs formalities listed in the Annex.
Submission of customs and Union non-customs data by economic operators
1. For the purposes of Article 11(1), point (a), the national single window environments for customs may enable economic operators to submit an integrated data set as referred to in Article 13(3), including the customs declaration or re-export declaration lodged, prior to the presentation of the goods, in accordance with Article 171 of Regulation (EU) No 952/2013.
2. The integrated data set submitted in accordance with paragraph 1 shall be deemed to constitute, as appropriate, the customs declaration or the re-export declaration and the submission of data required by partner competent authorities for the Union non-customs formalities listed in the Annex.
Additional information exchange processed through EU CSW-CERTEX
1. EU CSW-CERTEX shall enable the necessary exchange of information between national single window environments for customs and Union non-customs systems for the following purposes:
(a)
transmitting the data that have been identified as the common data set pursuant to Article 13(1), as well as the applicable additional data elements identified pursuant to Article 13(2) (‘partner competent authority data set’) to enable partner competent authorities to carry out their duties in respect of the relevant formalities, in accordance with Union legislation other than customs legislation;
(b)
transmitting to economic operators for the purposes of Article 11(1), point (b), any feedback from partner competent authorities entered in the relevant Union non-customs systems.
2. Where an economic operator is registered with the customs authorities in accordance with Article 9 of Regulation (EU) No 952/2013, the EORI number shall be used for the exchanges of information referred to in paragraph 1 of this Article.
3. The Commission shall adopt implementing acts, establishing procedural arrangements for the exchanges of information referred to in paragraph 1 of this Article, including, where appropriate, any specific rules governing the protection of personal data. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 22(2).
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
