Issuance of means of proof by an authorised issuer
Article 1
Implementing Regulation (EU) 2015/2447 is amended as follows: (1) in Article 199, paragraphs 4 and 5 are replaced by the following: ‘4. Where the means of proof referred to in paragraph 1 is used for goods with the customs status of Union goods with a packaging not having the customs status of Union goods, that means of proof shall include the following indication: “N packaging – 98200” 5. Where, in duly justified cases, the means of proof referred to in paragraph 1, points (b), (c) and (d), is issued retrospectively, it shall include the following indication: “Issued retrospectively – 99210” The means of proof referred to in the first subparagraph may only be issued retrospectively before the expiry of the time limits for the notification of the customs debt specified in Article 103 of the Code.’ ; (2) in Article 200, paragraph 3 is replaced by the following: ‘3. The means of proof referred to in paragraph 1 shall be presented to the competent customs office where the goods are presented for determining their customs status of Union goods after re- entering the customs territory of the Union, by indicating its MRN.’ ; (3) the following Article 200a is inserted: ‘Article 200a Issuance of means of proof by an authorised issuer (Article 153(2) of the Code) 1. The facilitation for issuing a means of proof by an authorised issuer provided for in Article 128 of Delegated Regulation (EU) 2015/2446 shall apply only to means of proof of the customs status of Union goods issued in the Member State that authorised the issuance of those means of proof. 2. The authorised issuer of the T2L or T2LF shall register the proof of the customs status of Union goods not later than on consignment of the goods. 3. The authorised issuer may not start moving the Union goods before the expiry of the period specified in the authorisation referred to in Article 128(3b), point (c), of Delegated Regulation (EU) 2015/2446.’ ; (4) in Article 205, paragraph 1 is replaced by the following: ‘1. Where the MRN is indicated to prove the customs status as Union goods, the T2L or T2LF data serving as the basis for the MRN may only be used for the first presentation of the goods for determining their customs status as Union goods. Where the T2L or T2LF data is used only for a part of the goods upon their first presentation for determining their customs status as Union goods, a new means of proof shall be established for the remaining part of the goods in accordance with Article 200 of this Regulation and Article 128 of Delegated Regulation (EU) 2015/2446.’ ; (5) in Article 303, paragraph 4 is replaced by the following: ‘4. At the request of the holder of the procedure or the person who presented the goods at the customs office of departure, the customs office of departure shall provide a transit accompanying document or, where appropriate, a transit/security accompanying document to the holder of the procedure or the person who presented the goods at the customs office of departure. The transit accompanying document shall be provided using the form set out in Annex B-02 to Delegated Regulation (EU) 2015/2446 and, if necessary, supplemented by the list of items in the form set out in Annex B-03 to that Delegated Regulation.’ ; (6) in Article 305(1), the following second and third subparagraphs are added: ‘In the cases referred to in the first subparagraph, points (c) and (f), where goods are carried in one and the same intermodal transport unit, the mode of transport is changed without handling the goods themselves and the intermodal transport unit bears a unique ID number, that change shall not be considered an incident for the purposes of the first subparagraph. For the purposes of the second subparagraph, an intermodal transport unit is, for example, a container, swap body or a semi-trailer. The second subparagraph also applies to a loaded vehicle which is, itself, transported on an active means of transport.’.