Advance cargo information
Article 97
1. Goods shall not enter the customs territory of the Union unless carriers bringing goods into the customs territory of the Union provide or make available advance cargo information on those goods to the expected customs office of first entry within specific time limits. 2. Where no advance cargo information has been provided or made available in accordance with paragraph 1, the advance cargo information shall be provided or made available to the actual customs office of first entry at the latest upon the arrival of the means of transport used for carrying the goods. 3. The advance cargo information shall include at least the identity of the importer responsible for the goods, the unique reference for the consignment, the identity of the consignor, the identity of the consignee, a description of the goods, the tariff classification, the value, the final destination of the goods if available, the data on the route and the nature and the identification of the means of transport used for bringing the goods and the transportation cost. 4. The importer may provide or make available to the relevant customs office a part of the advance cargo information required within the specific time limits. 5. Where the importer has already provided or made available a part of the required advance cargo information, the carrier shall link the advance cargo information that it provides or makes available to the information already provided or made available by the importer. 6. The importer shall be notified where a carrier links the advance cargo information that it has provided or made available to the part of the advance cargo information provided or made available by the importer. 7. In specific cases laid down in the customs legislation, where the carrier or the importer does not have all the advance cargo information referred to in paragraphs 1 and 3, other persons holding that information may be required to provide it or to make it available. 8. The advance cargo information shall contain the data necessary for the customs authorities to carry out a risk analysis. 9. A person that provides or makes available advance cargo information may restrict the visibility of its identification and commercially sensitive data to one or more persons that also provide or make available data, without prejudice to the use of all data for customs supervision. 10. The obligation to provide or make available advance cargo information shall not apply: (a) to means of transport and the goods carried thereon that are only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory; (b) to non-Union goods that are brought into the customs territory of the Union after having temporarily left that territory by sea or air and having been carried by direct route without a stop outside the customs territory of the Union; (c) to Union goods the customs status of which needs to be proven pursuant to Article 71(2) which are brought into the customs territory of the Union after having temporarily left that territory by sea or air and having been carried, by a direct route, without a stop, outside the customs territory of the Union; (d) to Union goods which move without alteration of their customs status in accordance with Article 73(2) and which are brought into the customs territory of the Union after having temporarily left that territory by sea or air and having been carried, by a direct route without a stop, outside the customs territory of the Union; and (e) in other cases, where such non-application is fully justified by the type of goods or traffic, or is required by international agreements. 11. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by: (a) laying down rules for determining the expected customs office of first entry referred to in paragraph 1 of this Article; (b) specifying the advance cargo information to be provided or made available in accordance with paragraph 1 of this Article and the data referred to in paragraph 8 of this Article, which is to include specific information enabling customs authorities to carry out a risk analysis in terms of the safety and security of the goods; (c) determining the specific time limits referred to in paragraphs 1 and 4 of this Article; (d) determining the specific cases and the other persons that can be required to provide or to make available the advance cargo information, as referred to in paragraph 7 of this Article; (e) specifying the cases in which the type of goods or traffic fully justify the non-application of the obligation to provide or make available advance cargo information, as referred to in paragraph 10, point (e), of this Article; (f) laying down the conditions under which the person that provides or makes available advanced cargo information can restrict the visibility of the identification data or the commercially sensitive data, as referred to in paragraph 9 of this Article. 12. The Commission shall adopt implementing acts laying down the procedure for providing, making available and receiving the advance cargo information as referred to in paragraphs 1 to 8 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4). 13. In accordance with the dates set out in the work programme referred to in Article 38(6), point (b), and until 28 February 2034 at the latest, the formalities referred to in paragraphs 1 to 12 of this Article and in Articles 98 to 103 of this Regulation may continue to be fulfilled in accordance with the rules and data requirements provided for in Regulation (EU) No 952/2013 applicable to the electronic systems that the Member States and the Commission have developed pursuant to Article 16(1) of Regulation (EU) No 952/2013.