Nařízení Komise v přenesené pravomoci (EU) 2024/249 ze dne 30. listopadu 2023, kterým se mění nařízení v přenesené pravomoci (EU) 2015/2446, pokud jde o společné požadavky na údaje pro účely výměny a uchovávání některých informací podle celních předpisů

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs CodeOJ L 269, 10.10.2013, p. 1 . , and in particular Article 7, points (a) and (b) thereof,

Delegated Regulation (EU) 2015/2446 is amended as follows:

OJ L 269, 10.10.2013, p. 1 .

(1) Annex A to Commission Delegated Regulation (EU) 2015/2446Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1 ). sets out the common data requirements for the exchange and storage of information required for applications and decisions. With a view to a major upgrade of the electronic systems related to the Customs Decisions System (CDS) and the Guarantee Management system (GUM), that Annex should be amended in order maintain harmonisation.

(2) The practical implementation of Regulation (EU) No 952/2013 in combination with Delegated Regulation (EU) 2015/2446 has shown that amendments need to be made to that Delegated Regulation to improve the harmonisation of the common data requirements for the exchange and storage of information between customs authorities as well as between customs authorities and economic operators. Such amendments are necessary to maintain the inter-operability between the customs electronic systems used for the different types of declarations, notifications and proof of customs status of Union goods that are set out in Annex B to Delegated Regulation (EU) 2015/2446. It is therefore necessary to amend that Annex.

(3) It is necessary to complement the information that is collected for the registration of third-country economic operators that have a permanent business establishment in the customs territory of the Union. The address of this permanent business establishment should be recorded. Moreover, the common data requirements for the registration of economic operators set out in Annex 12-01 to Delegated Regulation (EU) 2015/2446 should be better aligned with those for applications and decisions as well as for declarations, notifications and proof of customs status of Union goods to ensure interoperability between the electronic system used for the registration of economic operators and those which process applications and decisions as well as for declarations, notifications and proof of customs status of Union goods. It is therefore necessary to amend Annex 12-01.

(4) It is necessary to defer the application of of those changes that have a significant impact on electronic systems to allow the Commission, Member States authorities as well as economic operators to adapt their electronic systems accordingly and to give time to Member States and economic operators to comply with the amended data requirements. Some of the amendments are already taken into account in the current IT development whilst other amendments will require changes to electronic systems which are not yet planned. Member States as well as economic operators need a stable basis in order to prepare for these changes and to arrange the necessary investments. Therefore, it is necessary to introduce amendments to the data requirements which will only apply in 1 to 4 years after the entry into force of this Regulation depending on the specific developments in IT.

(5) The specimens of the Transit Accompanying Document as set out in Annex B-02 to Delegated Regulation (EU) 2015/2446 and the Transit/Security Accompanying Document as set out in Annex B-04 to that Delegated Regulation as well as the Lists of Items to those documents as set out, respectively, in Annex B-03 and B-05 to that Delegated Regulation need to be aligned with the common data requirements for the transit procedure set out in Annex B to that Delegated Regulation. Since the common data requirements applicable for the Transit Accompanying Document and the Transit/Security Accompanying Document are very similar, it is no longer necessary to have two different specimens of those documents and the related Lists of Items. It is therefore necessary to amend those Annexes B-02 and B-03 as well as to delete those Annexes B-04 and B-05.

(6) Delegated Regulation (EU) 2015/2446 should therefore be amended accordingly,

(1) Article 2 is amended as follows:(a) in paragraph 4, point (a) is replaced by the following:(a) until the date of deployment of the UCC Automated Export System set out in the Annex to Implementing Decision (EU) 2019/2151, for the cases covered by the columns A1, A2, B1, B4 and C1 of Annex B to this Regulation;; (b) paragraphs 5, 6 and 7 are deleted;(c) in paragraph 8, the introductory wording is replaced by the following:Until the dates of deployment of the UCC Automated Export System (AES) or of the upgrading of the National Import Systems as set out in the Annex to Implementing Decision (EU) 2019/2151, where an application for an authorisation is based on a customs declaration in accordance with Article 163(1) of this Regulation, the customs declaration shall also contain the following data:;

(a) in paragraph 4, point (a) is replaced by the following:(a) until the date of deployment of the UCC Automated Export System set out in the Annex to Implementing Decision (EU) 2019/2151, for the cases covered by the columns A1, A2, B1, B4 and C1 of Annex B to this Regulation;;

(b) paragraphs 5, 6 and 7 are deleted;

(c) in paragraph 8, the introductory wording is replaced by the following:Until the dates of deployment of the UCC Automated Export System (AES) or of the upgrading of the National Import Systems as set out in the Annex to Implementing Decision (EU) 2019/2151, where an application for an authorisation is based on a customs declaration in accordance with Article 163(1) of this Regulation, the customs declaration shall also contain the following data:;

(a) until the date of deployment of the UCC Automated Export System set out in the Annex to Implementing Decision (EU) 2019/2151, for the cases covered by the columns A1, A2, B1, B4 and C1 of Annex B to this Regulation;;

(2) Article 3 is replaced by the following:At the time of registration of a person, the customs authorities shall collect and store the data laid down in Annex 12-01 concerning that person. That data shall constitute the EORI record.;

(3) in Article 5(1), point (b) is replaced by the following:(b) lodging an exit or entry summary declaration in the customs territory of the Union or in a third country where a customs security agreement between the Union and the third country concerned provides for the use of an EU electronic system;;

(b) lodging an exit or entry summary declaration in the customs territory of the Union or in a third country where a customs security agreement between the Union and the third country concerned provides for the use of an EU electronic system;;

(4) Annex A is replaced by the text in Annex I to this Regulation;

(5) Annex B is replaced by the text in Annex II to this Regulation;

(6) Annex 12-01 is replaced by the text in Annex III to this Regulation;

(7) Annex B-02 is replaced by Annex IV to this Regulation;

(8) Annex B-03 is replaced by Annex V to this Regulation;

(9) Annexes B-04 and B-05 are deleted.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Article 1, points (1) to (5), shall apply from 3 March 2024 .

Article 1, point (6), shall apply from 1 March 2027 .

Article 1, points (7) to (9), shall apply from the date of deployment of NCTS (New Computerised Transit System) phase 5 in accordance with the Annex to Commission Implementing Decision (EU) 2019/2151Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168 ). .

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1 ).

Article 1 Article 1

Article 2 Article 2 1.This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union . 2.Article 1, points (1) to (5), shall apply from 3 March 2024 . 3.Article 1, point (6), shall apply from 1 March 2027 . 4.Article 1, points (7) to (9), shall apply from the date of deployment of NCTS (New Computerised Transit System) phase 5 in accordance with the Annex to Commission Implementing Decision (EU) 2019/2151Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168 ). .

Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168 ).

HAS ADOPTED THIS REGULATION: