Amendments to Implementing Regulation (EU) 2015/2447
Article 1
Open ↗Implementing Regulation (EU) 2015/2447 is amended as follows: (1) Article 158 is amended as follows: (a) paragraph 2 is replaced by the following: ‘2. The amount of the comprehensive guarantee referred to in Article 95(3) of the Code shall be reduced to 30 % of the parts of the reference amount determined in accordance with Article 155(2) and Article 155(3), points (a) and (c), of this Regulation.’; and (b) the following paragraph 3 is added: ‘3. The competent customs authorities shall monitor whether the authorised economic operators benefiting from the reduction referred to in paragraph 2 for the part of the reference amount determined in accordance with Article 155(3), point (c), fulfil the criteria of Article 39 of Regulation (EU) No 952/2013, and shall, where necessary, take the appropriate measures in accordance with Article 28 of Regulation (EU) No 952/2013. This is without prejudice to the general monitoring obligation referred to in Article 23(5) of Regulation (EU) No 952/2013.’ ; (2) in Annex B, Title II ‘Codes in relation with the common data requirements for declarations and notifications’, the explanatory note below the table in data element 11 10 000 000 (‘Additional Procedure’) is replaced by the following: ‘For customs declarations for release for free circulation referred to in column H7, only additional procedure codes C08, F48, and F49 and F53 that are specifically allowed for this column may be used.’; (3) in Annex B, Title II ‘Codes in relation with the common data requirements for declarations and notifications’, data element 14 03 000 000 (‘Duties and taxes’), in the table listing the codes applicable under sub-element 14 03 039 000 ‘Tax type’, the following entry is added at the end of the table: Code Description ‘F00 Union Handling Fee’