Decisions taken upon application
Article 8
1. Where a person applies for a decision relating to the application of the customs legislation, that person shall provide all the information required by the competent customs authorities in order to enable them to take that decision. A decision may also be applied for by, and taken with regard to, several persons, in accordance with the conditions laid down in the customs legislation. 2. Customs authorities shall, without delay and at the latest 30 calendar days from the date of receipt of an application for a decision, verify whether the conditions for the acceptance of that application are fulfilled. Where a customs authority establishes that the application for a decision contains all the information required in order for them to be able to take that decision, it shall communicate the application’s acceptance to the applicant within 30 calendar days from the date of receipt of that application. Where the customs authority establishes that the application does not contain all the information required, it shall ask the applicant to provide the relevant additional information within a reasonable period, which shall not exceed 30 calendar days. In such cases, the customs authority shall decide whether the application is complete and therefore is to be accepted, or whether it is incomplete and therefore is to be refused, within a period of no more than 60 calendar days from the date of receipt of the first application. If the customs authority does not communicate its decision to the applicant within that period, the application shall be considered to have been accepted at the end of the period of 60 calendar days. 3. Except in specific cases laid down in the customs legislation, the competent customs authority shall take a decision as referred to in paragraph 1 at the latest 120 calendar days from the date of acceptance of the application and shall notify the applicant of that decision without delay. Where the customs authority is unable to comply with the time limit for taking a decision, including where such a delay is due to ongoing consultations with other competent authorities or international bodies, it shall inform the applicant of that fact before the expiry of that time limit, stating the reasons for the delay and indicating the further period that it considers necessary in order to take a decision. Except in specific cases laid down in the customs legislation, that further period shall not exceed 30 calendar days. In addition, the customs authority may extend the time limit for taking a decision that is laid down in the customs legislation where the applicant requests an extension to carry out adjustments in order to ensure the fulfilment of the conditions and criteria required for granting the decision. Those adjustments and the further period necessary to carry them out shall be communicated to the customs authority, which shall decide whether to grant the requested extension. Where the customs authority fails to take a decision within the time limits established in the first, second and third subparagraphs, the applicant shall receive an automatic notification. The applicant may consider that failure to take a decision constitutes a negative decision. 4. Except in specific cases laid down in the customs legislation, or where otherwise specified in the decision itself, a decision shall take effect from the date on which the applicant receives it or is deemed to have received it. Except in the cases provided for in Article 19(2), decisions shall be enforceable by the customs authorities from their date of adoption. 5. Except in specific cases laid down in the customs legislation, a decision shall be valid without limitation of time. 6. Before taking a decision which would adversely affect the applicant, the customs authority shall communicate to the applicant the grounds on which it intends to base its decision. The applicant shall be given the opportunity to express its opinion within a prescribed period calculated from the date on which it received that communication or is deemed to have received it (‘right to be heard’). Following the expiry of that period, the applicant shall be notified, in the appropriate way, of the decision. The rights and obligations referred to in the first subparagraph shall not apply: (a) where the decision concerned relates to binding information referred to in Article 15(1); (b) in the event of refusal of the benefit of a tariff quota, where the specified tariff quota volume is reached, as referred to in Article 166(4), first subparagraph; (c) where the nature or the level of the threat to the safety and security of the Union and its residents, to human, animal or plant health, to the environment or to consumers so requires; (d) where the decision concerned aims to secure the implementation of another decision on which the applicant has been given the opportunity to express its opinion, without prejudice to the law of the Member State concerned; (e) where it would prejudice investigations initiated for the purpose of combatting fraud; (f) where the application does not satisfy the conditions for its acceptance; (g) where the customs authority instructs the person who lodged the entry summary declaration, or who provided or made available the advance cargo information, that the goods are not to be loaded or transported; (h) where the decision concerns a notification to the applicant of a Commission decision as referred to in Article 217(3); (i) where an EORI number is to be invalidated, at the request of the economic operator concerned, or where there is no customs activity for three years or an economic operator no longer exists; (j) where the nature or the level of a threat to financial interests of the Union or its Member States so requires. 7. A decision that adversely affects the applicant shall set out the grounds on which it is based and shall refer to the right of appeal provided for in Article 18. 8. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by determining: (a) the data required for applications and decisions referred to in this Article; (b) the conditions for the acceptance of an application, referred to in paragraph 2 of this Article; (c) the specific cases in which the time limit for taking a specific decision and the time limit for a possible extension of that time limit differs from the time limits referred to in paragraph 3 of this Article; (d) the specific cases, referred to in paragraph 4 of this Article, in which a decision takes effect from a date that is different from the date on which the applicant receives it or is deemed to have received it; (e) the specific cases, referred to in paragraph 5 of this Article, in which the decision is not valid without limitation of time; (f) the duration of the period referred to in paragraph 6, first subparagraph, of this Article; (g) the rules relating to the cases referred to in paragraph 6, second subparagraph, of this Article. 9. The Commission is empowered to adopt delegated acts in accordance with Article 282 to amend paragraphs 2 and 3 of this Article to shorten the time limits referred to therein, if appropriate, once the EU Customs Data Hub is operational. 10. The Commission shall adopt implementing acts laying down the procedure for: (a) the submission and the acceptance of the application for a decision, referred to in paragraphs 1 and 2; (b) taking the decisions referred to in this Article, including, where appropriate, as regards the right to be heard and the consultation of other Member States concerned. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).