Regulation (EU) 2019/474 of the European Parliament and of the Council of 19 March 2019

Released 25 March 2019

Reg. (EU) 2019/474 makes technical amendments to Reg. (EU) 952/2013 with effect from 14 April 2019.

Regulation (EU) 2019/474 of the European Parliament and of the Council of 19 March 2019 amending Regulation (EU) No 952/2013 laying down the Union Customs Code reflects amendments to Reg. (EU) 952/2013 in order to address a number of technical issues including:

(1)To include the Italian municipality of Campione d'Italia and the Italian waters of Lake Lugano in the customs territory of the Union with effect from 1 January 2020;

(2)To clarify that a holder of a binding tariff information (BTI) decision can use that decision for up to six months after the BTI decision has been revoked if the revocation results from the fact that that decision does not comply with customs legislation or that the conditions laid down for taking BTI decisions have not been, or are no longer, fulfilled;

(3)To add temporary storage to the list of customs formalities covered by the provision of the Code that provides for the extinguishment of a customs debt due to non-compliance where the failure had no significant effect on the correct operation of the procedure concerned, did not constitute an attempt at deception, and the situation was subsequently regularised.

(4)To clarify time periods relating to invalidating entry summary declarations;

(5)To clarify the operation of import duty relief for goods that have been repaired or altered; and

(6)To clarify time periods relating to invalidating an exit summary declaration or a re-export notification.

The regulations enters into force on 14 April 2019 (as the twentieth day following that of its publication in the Official Journal of the European Union), except art. 1(1) (inclusion of Campione d'Italia and Lake Lugano in the Union customs territory) which applies from 1 January 2020.

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