Emtract Ingest

Overview

Jurisdiction: European Union
Topic: -
Instrument type: Regulation
Reference number: 952/2013
Valid from: 2013-10-30
Valid to: 2026-08-26
Modified date: 2013-10-09
Listed at: Unlisted draft
Withdrawn at: -
Description: Establishes the general rules and procedures applicable to goods entering or leaving the EU customs territory, including customs declarations, duties, origin and valuation rules, customs controls, special procedures, guarantees and electronic customs systems. It sets compliance obligations for economic operators involved in international trade in goods.

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Sources

Source URL	Crawler	Publish date
https://publications.europa.eu/resource/celex/32013R0952	FramesCube Manual Requests

Logs

Type	Status	Started at	Finished at
Parse	Finished	2026-08-26 20:05:30 UTC	2026-08-26 20:07:00 UTC
[INFO] [AiRegulationParser] asking LLM for regulation metadata (model: gpt-5.6-luna) for regulation_source 6241 https://publications.europa.eu/resource/celex/32013R0952 [INFO] [AiRegulationParser] asking LLM for obligations and penalties (model: gpt-5.6-luna) for regulation_source 6241 https://publications.europa.eu/resource/celex/32013R0952 [INFO] [AiRegulationParser] asking LLM for regulation links (model: gpt-5.6-luna) for regulation_source 6241 https://publications.europa.eu/resource/celex/32013R0952 [INFO] [AiRegulationParser] skipping attribute value assignment for regulation_source 6241 https://publications.europa.eu/resource/celex/32013R0952 - no extracted condition's attribute has attribute value definitions on file [INFO] [AiRegulationParser] applying parse of regulation_source 6241 https://publications.europa.eu/resource/celex/32013R0952 [INFO] [AiRegulationParser] unchanged regulation 182 (Union Customs Code) [INFO] [AiRegulationParser] unchanged milestone 1235 (application_start 2013-10-30) [INFO] [AiRegulationParser] unchanged milestone 1236 (application_start 2016-06-01) [INFO] [AiRegulationParser] created milestone 1237 (repeal 2016-06-01) [INFO] [AiRegulationParser] updated rule set 910 (EU-established companies acting as economic operators) [INFO] [AiRegulationParser] proposed new attribute_definition "established_in_union_customs_territory" [INFO] [AiRegulationParser] created condition 2075 (established_in_union_customs_territory is_true) [INFO] [AiRegulationParser] deleted condition 2071 (eu_member is_true) [INFO] [AiRegulationParser] deleted condition 2072 (economic_operator_role contains_any) [INFO] [AiRegulationParser] updated rule set 911 (Non-EU-established companies required to register in specific customs cases) [INFO] [AiRegulationParser] created condition 2076 (established_in_union_customs_territory is_false) [INFO] [AiRegulationParser] deleted condition 2073 (is_third_country_undertaking is_true) [INFO] [AiRegulationParser] deleted condition 2074 (economic_operator_role contains_any) [INFO] [AiRegulationParser] created rule set 912 (Authorised economic operator for customs simplifications) [INFO] [AiRegulationParser] created condition 2077 (established_in_union_customs_territory is_true) [INFO] [AiRegulationParser] proposed new attribute_definition "no_serious_customs_or_tax_infringements" [INFO] [AiRegulationParser] created condition 2078 (no_serious_customs_or_tax_infringements is_true) [INFO] [AiRegulationParser] proposed new attribute_definition "high_operations_and_goods_flow_control" [INFO] [AiRegulationParser] created condition 2079 (high_operations_and_goods_flow_control is_true) [INFO] [AiRegulationParser] proposed new attribute_definition "financially_solvent" [INFO] [AiRegulationParser] created condition 2080 (financially_solvent is_true) [INFO] [AiRegulationParser] proposed new attribute_definition "customs_competence_or_professional_qualification" [INFO] [AiRegulationParser] created condition 2081 (customs_competence_or_professional_qualification is_true) [INFO] [AiRegulationParser] created rule set 913 (Authorised economic operator for security and safety) [INFO] [AiRegulationParser] created condition 2082 (established_in_union_customs_territory is_true) [INFO] [AiRegulationParser] created condition 2083 (no_serious_customs_or_tax_infringements is_true) [INFO] [AiRegulationParser] created condition 2084 (high_operations_and_goods_flow_control is_true) [INFO] [AiRegulationParser] created condition 2085 (financially_solvent is_true) [INFO] [AiRegulationParser] proposed new attribute_definition "security_and_safety_supply_chain_measures" [INFO] [AiRegulationParser] created condition 2086 (security_and_safety_supply_chain_measures is_true) [INFO] [AiRegulationParser] created rule set 914 (Companies operating temporary storage facilities) [INFO] [AiRegulationParser] proposed new attribute_definition "operates_temporary_storage_facility" [INFO] [AiRegulationParser] created condition 2087 (operates_temporary_storage_facility is_true) [INFO] [AiRegulationParser] created condition 2088 (established_in_union_customs_territory is_true) [INFO] [AiRegulationParser] proposed new attribute_definition "provides_assurance_of_proper_operations" [INFO] [AiRegulationParser] created condition 2089 (provides_assurance_of_proper_operations is_true) [INFO] [AiRegulationParser] proposed new attribute_definition "customs_guarantee_provided" [INFO] [AiRegulationParser] created condition 2090 (customs_guarantee_provided is_true) [WARN] [AiRegulationParser] skipping obligation "Register with customs authorities" - unrecognised kind_key [INFO] [AiRegulationParser] created obligation 2075 (State representation and prove empowerment) [INFO] [AiRegulationParser] created obligation 2076 (Provide information for customs decisions) [INFO] [AiRegulationParser] created obligation 2077 (Comply with customs decision obligations and report changes) [INFO] [AiRegulationParser] created obligation 2078 (Maintain temporary-storage records) [INFO] [AiRegulationParser] created obligation 2079 (Keep special-procedure records) [INFO] [AiRegulationParser] created obligation 2080 (Prevent removal of goods from customs supervision) [INFO] [AiRegulationParser] deleted obligation 2056 (Use electronic customs information systems) [INFO] [AiRegulationParser] deleted obligation 2057 (Provide requested customs information and assistance) [INFO] [AiRegulationParser] deleted obligation 2058 (Ensure accuracy of customs declarations and applications) [INFO] [AiRegulationParser] deleted obligation 2059 (Keep customs documents and information) [INFO] [AiRegulationParser] deleted obligation 2060 (Comply with decision obligations and report changes) [INFO] [AiRegulationParser] deleted obligation 2061 (Lodge an entry summary declaration) [INFO] [AiRegulationParser] deleted obligation 2062 (Notify arrival of a vessel or aircraft) [INFO] [AiRegulationParser] deleted obligation 2063 (Convey goods to the designated customs place) [INFO] [AiRegulationParser] deleted obligation 2064 (Present goods to customs) [INFO] [AiRegulationParser] deleted obligation 2065 (Lodge a temporary storage declaration) [INFO] [AiRegulationParser] deleted obligation 2066 (Discharge temporary storage within 90 days) [INFO] [AiRegulationParser] deleted obligation 2067 (Lodge customs declarations and supporting documents) [INFO] [AiRegulationParser] deleted obligation 2068 (Lodge supplementary declarations) [INFO] [AiRegulationParser] deleted obligation 2069 (Keep records for special procedures and storage) [INFO] [AiRegulationParser] deleted obligation 2070 (Fulfil Union transit responsibilities) [INFO] [AiRegulationParser] deleted obligation 2071 (Lodge pre-departure declarations) [INFO] [AiRegulationParser] deleted obligation 2072 (Present goods on exit) [INFO] [AiRegulationParser] deleted obligation 2073 (Lodge re-export declarations or notifications) [INFO] [AiRegulationParser] deleted obligation 2074 (Pay customs duties) [WARN] [AiRegulationParser] measure references unrecognised obligation "Register with customs authorities" [INFO] [AiRegulationParser] created measure 33 (Create and maintain customs registration records) [INFO] [AiRegulationParser] created measure 34 (Implement customs-decision change monitoring) [INFO] [AiRegulationParser] created measure 35 (Set up approved temporary-storage records) [INFO] [AiRegulationParser] created measure 36 (Implement customs-supervision controls for stored goods) [INFO] [AiRegulationParser] updated penalty 289 (Member States must provide effective, proportionate and dissuasive penalties for failure to comply with customs legislation. An administrative penalty may consist of a pecuniary charge imposed by customs authorities, including a settlement in place of a criminal penalty.) [INFO] [AiRegulationParser] updated penalty 290 (An administrative penalty may consist of revocation, suspension or amendment of a customs authorisation held by the company or other person concerned.) [INFO] [AiRegulationParser] unchanged regulation link 1656 (supersedes Regulation (EC) No 450/2008) [INFO] [AiRegulationParser] unchanged regulation link 1657 (repeals Regulation (EC) No 450/2008) [INFO] [AiRegulationParser] updated regulation link 1658 (cites Regulation (EU) No 182/2011 of the European Parliament and of the Council) [INFO] [AiRegulationParser] unchanged regulation link 1659 (cites Directive 2006/112/EC) [INFO] [AiRegulationParser] unchanged regulation link 1660 (cites Directive 2008/118/EC) [INFO] [AiRegulationParser] unchanged regulation link 1661 (cites Decision No 70/2008/EC of the European Parliament and of the Council) [INFO] [AiRegulationParser] unchanged regulation link 1662 (cites Council Regulation (EEC) No 2913/92) [INFO] [AiRegulationParser] unchanged regulation link 1663 (cites Regulation (EC) No 648/2005 of the European Parliament and of the Council) [INFO] [AiRegulationParser] unchanged regulation link 1664 (cites Council Decision 2003/231/EC) [INFO] [AiRegulationParser] unchanged regulation link 1665 (repeals Council Regulation (EEC) No 3925/91) [INFO] [AiRegulationParser] unchanged regulation link 1666 (repeals Regulation (EEC) No 2913/92) [INFO] [AiRegulationParser] unchanged regulation link 1667 (amends Regulation (EEC) No 2913/92) [INFO] [AiRegulationParser] unchanged regulation link 1668 (repeals Council Regulation (EC) No 1207/2001) [INFO] [AiRegulationParser] unchanged regulation link 1669 (cites Council Regulation (EEC) No 2658/87) [INFO] [AiRegulationParser] unchanged regulation link 1670 (amends Council Regulation (EEC) No 2658/87) [INFO] [AiRegulationParser] unchanged regulation link 1671 (cites Council Regulation (EC) No 1186/2009) [INFO] [AiRegulationParser] unchanged regulation link 1672 (cites Regulation (EC) No 471/2009 of the European Parliament and of the Council) [INFO] [AiRegulationParser] updated regulation link 1673 (cites Council Regulation (EC) No 515/97) [INFO] [AiRegulationParser] unchanged regulation link 1674 (cites Regulation (EEC, Euratom) No 1182/71 of the Council) [INFO] [AiRegulationParser] parsed regulation 182 with 3 milestones, 5 rule sets, 7 obligations, and 2 penalties
Parse	Finished	2026-08-26 20:03:01 UTC	2026-08-26 20:04:50 UTC
[INFO] [AiRegulationParser] asking LLM for regulation metadata (model: gpt-5.6-luna) for regulation_source 6241 https://publications.europa.eu/resource/celex/32013R0952 [INFO] [AiRegulationParser] asking LLM for obligations and penalties (model: gpt-5.6-luna) for regulation_source 6241 https://publications.europa.eu/resource/celex/32013R0952 [INFO] [AiRegulationParser] asking LLM for regulation links (model: gpt-5.6-luna) for regulation_source 6241 https://publications.europa.eu/resource/celex/32013R0952 [INFO] [AiRegulationParser] skipping attribute value assignment for regulation_source 6241 https://publications.europa.eu/resource/celex/32013R0952 - no extracted condition's attribute has attribute value definitions on file [INFO] [AiRegulationParser] applying parse of regulation_source 6241 https://publications.europa.eu/resource/celex/32013R0952 [INFO] [AiRegulationParser] created regulation 182 (Union Customs Code) [INFO] [AiRegulationParser] created milestone 1235 (application_start 2013-10-30) [INFO] [AiRegulationParser] created milestone 1236 (application_start 2016-06-01) [INFO] [AiRegulationParser] created rule set 910 (EU-established companies acting as economic operators) [INFO] [AiRegulationParser] created condition 2071 (eu_member is_true) [INFO] [AiRegulationParser] created condition 2072 (economic_operator_role contains_any) [INFO] [AiRegulationParser] created rule set 911 (Non-EU-established companies required to register in specific customs cases) [INFO] [AiRegulationParser] created condition 2073 (is_third_country_undertaking is_true) [INFO] [AiRegulationParser] created condition 2074 (economic_operator_role contains_any) [INFO] [AiRegulationParser] created obligation 2056 (Use electronic customs information systems) [WARN] [AiRegulationParser] skipping obligation "Register as an economic operator" - unrecognised kind_key [INFO] [AiRegulationParser] created obligation 2057 (Provide requested customs information and assistance) [INFO] [AiRegulationParser] created obligation 2058 (Ensure accuracy of customs declarations and applications) [INFO] [AiRegulationParser] created obligation 2059 (Keep customs documents and information) [INFO] [AiRegulationParser] created obligation 2060 (Comply with decision obligations and report changes) [INFO] [AiRegulationParser] created obligation 2061 (Lodge an entry summary declaration) [INFO] [AiRegulationParser] created obligation 2062 (Notify arrival of a vessel or aircraft) [INFO] [AiRegulationParser] created obligation 2063 (Convey goods to the designated customs place) [INFO] [AiRegulationParser] created obligation 2064 (Present goods to customs) [INFO] [AiRegulationParser] created obligation 2065 (Lodge a temporary storage declaration) [INFO] [AiRegulationParser] created obligation 2066 (Discharge temporary storage within 90 days) [INFO] [AiRegulationParser] created obligation 2067 (Lodge customs declarations and supporting documents) [INFO] [AiRegulationParser] created obligation 2068 (Lodge supplementary declarations) [INFO] [AiRegulationParser] created obligation 2069 (Keep records for special procedures and storage) [INFO] [AiRegulationParser] created obligation 2070 (Fulfil Union transit responsibilities) [INFO] [AiRegulationParser] created obligation 2071 (Lodge pre-departure declarations) [INFO] [AiRegulationParser] created obligation 2072 (Present goods on exit) [INFO] [AiRegulationParser] created obligation 2073 (Lodge re-export declarations or notifications) [INFO] [AiRegulationParser] created obligation 2074 (Pay customs duties) [INFO] [AiRegulationParser] created measure 28 (Configure electronic customs data exchange) [INFO] [AiRegulationParser] created measure 29 (Implement a customs document-retention programme) [INFO] [AiRegulationParser] created measure 30 (Establish declaration-control procedures) [INFO] [AiRegulationParser] created measure 31 (Track temporary-storage deadlines) [INFO] [AiRegulationParser] created measure 32 (Set up transit tracking and guarantee controls) [INFO] [AiRegulationParser] created penalty 289 (A Member State must provide effective, proportionate and dissuasive penalties for failure to comply with customs legislation. An administrative penalty may take the form of a pecuniary charge imposed by customs authorities, including a settlement in lieu of a criminal penalty.) [INFO] [AiRegulationParser] created penalty 290 (An administrative penalty may consist of revocation, suspension or amendment of an authorisation held by the company or other person concerned.) [INFO] [AiRegulationParser] created regulation link 1656 (supersedes Regulation (EC) No 450/2008) [INFO] [AiRegulationParser] created regulation link 1657 (repeals Regulation (EC) No 450/2008) [INFO] [AiRegulationParser] created regulation link 1658 (cites Regulation (EU) No 182/2011 of the European Parliament and of the Council) [INFO] [AiRegulationParser] created regulation link 1659 (cites Directive 2006/112/EC) [INFO] [AiRegulationParser] created regulation link 1660 (cites Directive 2008/118/EC) [INFO] [AiRegulationParser] created regulation link 1661 (cites Decision No 70/2008/EC of the European Parliament and of the Council) [INFO] [AiRegulationParser] created regulation link 1662 (cites Council Regulation (EEC) No 2913/92) [INFO] [AiRegulationParser] created regulation link 1663 (cites Regulation (EC) No 648/2005 of the European Parliament and of the Council) [INFO] [AiRegulationParser] created regulation link 1664 (cites Council Decision 2003/231/EC) [INFO] [AiRegulationParser] created regulation link 1665 (repeals Council Regulation (EEC) No 3925/91) [INFO] [AiRegulationParser] created regulation link 1666 (repeals Regulation (EEC) No 2913/92) [INFO] [AiRegulationParser] created regulation link 1667 (amends Regulation (EEC) No 2913/92) [INFO] [AiRegulationParser] created regulation link 1668 (repeals Council Regulation (EC) No 1207/2001) [INFO] [AiRegulationParser] created regulation link 1669 (cites Council Regulation (EEC) No 2658/87) [INFO] [AiRegulationParser] created regulation link 1670 (amends Council Regulation (EEC) No 2658/87) [INFO] [AiRegulationParser] created regulation link 1671 (cites Council Regulation (EC) No 1186/2009) [INFO] [AiRegulationParser] created regulation link 1672 (cites Regulation (EC) No 471/2009 of the European Parliament and of the Council) [INFO] [AiRegulationParser] created regulation link 1673 (cites Council Regulation (EC) No 515/97) [INFO] [AiRegulationParser] created regulation link 1674 (cites Regulation (EEC, Euratom) No 1182/71 of the Council) [INFO] [AiRegulationParser] parsed regulation 182 with 2 milestones, 2 rule sets, 20 obligations, and 2 penalties
Download	Finished	2026-08-26 19:48:41 UTC	2026-08-26 20:05:30 UTC
[INFO] [Crawlers::ReverseMarkdownRegulationDownloader] downloading source from https://publications.europa.eu/resource/celex/32013R0952 [INFO] [Crawlers::ReverseMarkdownRegulationDownloader] converted HTML to Markdown (364093 source bytes) from https://publications.europa.eu/resource/celex/32013R0952 [INFO] [Crawlers::EurlexRegulationCrawler] downloaded regulation_source 6241 from https://publications.europa.eu/resource/celex/32013R0952 [INFO] [Crawlers::EurlexRegulationCrawler] parsed 921 norms for https://publications.europa.eu/resource/celex/32013R0952 [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 66 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 99 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 85 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 92 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 91 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 124 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 101 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 120 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 82 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 61 norms [INFO] [AiMarkdownNormsExtractor] translated 921 norms for https://publications.europa.eu/resource/celex/32013R0952
Download	Finished	2026-08-26 19:47:11 UTC	2026-08-26 20:03:01 UTC
[INFO] [Crawlers::ReverseMarkdownRegulationDownloader] downloading source from https://publications.europa.eu/resource/celex/32013R0952 [INFO] [Crawlers::ReverseMarkdownRegulationDownloader] converted HTML to Markdown (364093 source bytes) from https://publications.europa.eu/resource/celex/32013R0952 [INFO] [Crawlers::EurlexRegulationCrawler] downloaded regulation_source 6241 from https://publications.europa.eu/resource/celex/32013R0952 [INFO] [Crawlers::EurlexRegulationCrawler] parsed 921 norms for https://publications.europa.eu/resource/celex/32013R0952 [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 57 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 88 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 81 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 89 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 88 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 98 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 113 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 100 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 122 norms [INFO] [AiMarkdownNormsExtractor] asking LLM to translate 85 norms [INFO] [AiMarkdownNormsExtractor] translated 921 norms for https://publications.europa.eu/resource/celex/32013R0952

Rule sets

	Label	Effective
	EU-established companies acting as economic operators	2016-06-01 — 9999-12-31
	Applies from milestone: Repeal (2016-06-01) Expires at milestone: - No conditions.
	Non-EU-established companies required to register in specific customs cases	2016-06-01 — 9999-12-31
	Applies from milestone: Repeal (2016-06-01) Expires at milestone: - No conditions.
	Authorised economic operator for customs simplifications	2016-06-01 — 9999-12-31
	Applies from milestone: Repeal (2016-06-01) Expires at milestone: - No conditions.
	Authorised economic operator for security and safety	2016-06-01 — 9999-12-31
	Applies from milestone: Repeal (2016-06-01) Expires at milestone: - No conditions.
	Companies operating temporary storage facilities	2016-06-01 — 9999-12-31
	Applies from milestone: Repeal (2016-06-01) Expires at milestone: - No conditions.

Questions this regulation asks

Attributes only this regulation asks about — criteria no general attribute expresses. A company answers each once.

This regulation asks no questions of its own — every condition uses a general attribute.

Obligations

Title	Kind	Rule set
State representation and prove empowerment	Record Keeping	-
Description: A customs representative must state when dealing with customs authorities that the representative acts on behalf of the represented person and must specify whether the representation is direct or indirect. Evidence of empowerment must be produced where required. Frequency: Event-triggered Check frequency: - Products/Services: Customs declarations, applications and other customs formalities conducted through representatives. Checking responsibility: Customs authorities. Check method: Review of representation statements and empowerment evidence. Rule set: - Source reference: Article 19(1)-(2) Source excerpt: When dealing with the customs authorities, a customs representative shall state that he or she is acting on behalf of the person represented and shall specify whether the representation is direct or indirect.Persons who fail to state that they are acting as a customs representative or who state that they are acting as a customs representative without being empowered to do so shall be deemed to be acting in their own name and on their own behalf.
Provide information for customs decisions	Reporting	-
Description: A company applying for a decision relating to the customs legislation must provide all information required by the competent customs authorities to enable them to take the decision. Frequency: Event-triggered Check frequency: - Products/Services: Applications for customs decisions and authorisations. Checking responsibility: Competent customs authorities. Check method: Completeness review of application information and supporting data. Rule set: - Source reference: Article 22(1) Source excerpt: Where a person applies for a decision relating to the application of the customs legislation, that person shall supply all the information required by the competent customs authorities in order to enable them to take that decision.
Comply with customs decision obligations and report changes	Governance	-
Description: The holder of a customs decision must comply with all obligations resulting from the decision and inform customs authorities without delay of any factor arising after the decision that may affect its continuation or content. Frequency: Event-triggered Check frequency: - Products/Services: Customs authorisations and other customs decisions. Checking responsibility: Customs authorities. Check method: Monitoring of decision conditions, criteria and change notifications. Rule set: - Source reference: Article 23(1)-(2) Source excerpt: The holder of the decision shall comply with the obligations resulting from that decision. The holder of the decision shall inform the customs authorities without delay of any factor arising after the decision was taken, which may influence its continuation or content.
Maintain temporary-storage records	Record Keeping	-
Description: The holder of an authorisation for a temporary storage facility must keep appropriate records in a form approved by customs authorities, including information enabling supervision of the goods, their customs status and their movements. Frequency: Continuous Check frequency: - Products/Services: Goods in temporary storage and temporary-storage facilities. Checking responsibility: Customs authorities. Check method: Audit and review of approved temporary-storage records. Rule set: - Source reference: Article 148(4) Source excerpt: The holder of the authorisation shall keep appropriate records in a form approved by the customs authorities.The records shall contain the information and the particulars which enable the customs authorities to supervise the operation of the temporary storage facilities, in particular with regard to the identification of the goods stored, their customs status and their movements.
Keep special-procedure records	Record Keeping	-
Description: Except for transit or where otherwise provided, the holder of the authorisation, holder of the procedure and persons carrying on specified activities involving goods must keep appropriate customs-approved records containing information needed to supervise the procedure, including identification, customs status and movements. Frequency: Continuous Check frequency: - Products/Services: Goods under special procedures, including storage, processing, sale or purchase in free zones. Checking responsibility: Customs authorities. Check method: Audit and review of procedure records. Rule set: - Source reference: Article 214(1) Source excerpt: Except for the transit procedure, or where otherwise provided, the holder of the authorisation, the holder of the procedure, and all persons carrying on an activity involving the storage, working or processing of goods, or the sale or purchase of goods in free zones, shall keep appropriate records in a form approved by the customs authorities.The records shall contain the information and the particulars which enable the customs authorities to supervise the procedure concerned, in particular with regard to identification of the goods placed under that procedure, their customs status and their movements.
Prevent removal of goods from customs supervision	Governance	-
Description: The holder of a temporary-storage or customs-warehousing authorisation or the relevant holder of the goods or procedure must ensure that goods are not removed from customs supervision and must fulfil the obligations arising from their storage. Frequency: Continuous Check frequency: - Products/Services: Goods in temporary storage or customs warehousing. Checking responsibility: Customs authorities. Check method: Customs-supervision controls and storage-record review. Rule set: - Source reference: Articles 147(3) and 242(1) Source excerpt: The holder of the authorisation referred to in Article 148 or the person storing the goods in the cases where the goods are stored in other places designated or approved by the customs authorities, shall be responsible for all of the following: (a) ensuring that goods in temporary storage are not removed from customs supervision; (b) fulfilling the obligations arising from the storage of goods in temporary storage.

Measures

	Title	Due date
	Implement customs-decision change monitoring	-
	Description: Assign responsibility for monitoring the conditions of each customs decision and establish an immediate escalation process for changes that could affect the decision. Obligations: Comply with customs decision obligations and report changes Source reference: Article 23(1)-(2) Source excerpt: The holder of the decision shall comply with the obligations resulting from that decision. The holder of the decision shall inform the customs authorities without delay of any factor arising after the decision was taken, which may influence its continuation or content.
	Set up approved temporary-storage records	-
	Description: Implement records that identify stored goods, record their customs status and movements, and are maintained in a form approved by customs authorities. Obligations: Maintain temporary-storage records Source reference: Article 148(4) Source excerpt: The holder of the authorisation shall keep appropriate records in a form approved by the customs authorities.The records shall contain the information and the particulars which enable the customs authorities to supervise the operation of the temporary storage facilities, in particular with regard to the identification of the goods stored, their customs status and their movements.
	Implement customs-supervision controls for stored goods	-
	Description: Use access, inventory and movement controls to prevent goods in temporary storage or customs warehousing from being removed from customs supervision. Obligations: Prevent removal of goods from customs supervision Source reference: Articles 147(3) and 242(1) Source excerpt: (a) ensuring that goods in temporary storage are not removed from customs supervision;

Penalties

Description	Kind	Rule set
Member States must provide effective, proportionate and dissuasive penalties for failure to comply with customs legislation. An administrative penalty may consist of a pecuniary charge imposed by customs authorities, including a settlement in place of a criminal penalty.	Monetary Fine	-
Responsible authority: Customs authorities and the competent authorities of the Member States. Source reference: Article 42(1)-(2)(a) Source excerpt: Each Member State shall provide for penalties for failure to comply with the customs legislation. Such penalties shall be effective, proportionate and dissuasive. Where administrative penalties are applied, they may take, inter alia, one or both of the following forms: (a) a pecuniary charge by the customs authorities, including, where appropriate, a settlement applied in place of and in lieu of a criminal penalty;
An administrative penalty may consist of revocation, suspension or amendment of a customs authorisation held by the company or other person concerned.	Other Prohibitions and Exclusions	-
Responsible authority: Customs authorities and the competent authorities of the Member States. Source reference: Article 42(2)(b) Source excerpt: (b) the revocation, suspension or amendment of any authorisation held by the person concerned.

Milestones

Date	Type	Description
2013-10-30	Application Start	Specified provisions of the Union Customs Code begin to apply.
Source reference: Article 288(1) Source excerpt: Articles 2, 7, 8, 10, 11, 17, 20, 21, 24, 25, 31, 32, 36, 37, 40, 41, 50, 52, 54, 58, 62, 63, 65, 66, 68, 75, 76, 88, 99, 100, 106, 107, 115, 122, 123, 126, 131, 132, 138, 142, 143, 151, 152, 156, 157, 160, 161, 164, 165, 168, 169, 175, 176, 178, 180, 181, 183, 184, 186, 187, 193, 196, 200, 206, 207, 209, 212, 213, 216, 217, 221, 222, 224, 225, 231, 232, 235, 236, 239, 253, 265, 266, 268, 273, 276, 279, 280, 281, 283, 284, 285 and 286 shall apply as from 30 October 2013.
2016-06-01	Application Start	The remaining provisions of the Union Customs Code begin to apply.
Source reference: Article 288(2) Source excerpt: Articles other than those referred to in paragraph 1 shall apply as from 1 June 2016.
2016-06-01	Repeal	Regulation (EEC) No 3925/91, Regulation (EEC) No 2913/92 and Regulation (EC) No 1207/2001 are repealed.
Source reference: Article 286(2) Source excerpt: Regulation (EEC) No 3925/91, Regulation (EEC) No 2913/92 and Regulation (EC) No 1207/2001 are repealed from the date referred to in Article 288(2).

Linked regulations

	Type	Regulation
	Supersedes	Regulation (EC) No 450/2008
	Source reference: Recital (1) Source excerpt: A number of amendments are to be made to Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code). In the interests of clarity, that Regulation should be recast.
	Repeals	Regulation (EC) No 450/2008
	Source reference: Article 286(1) Source excerpt: Regulation (EC) No 450/2008 is repealed.
	Cites	Regulation (EU) No 182/2011 of the European Parliament and of the Council
	Source reference: Recital (5) Source excerpt: Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the European Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission's exercise of implementing powers.
	Cites	Directive 2006/112/EC
	Source reference: Article 1(3) Source excerpt: Certain provisions of the customs legislation, including the simplifications for which it provides, shall apply to the trade in Union goods between parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC or of Directive 2008/118/EC apply and parts of that territory where those provisions do not apply, or to trade between parts of that territory where those provisions do not apply.
	Cites	Directive 2008/118/EC
	Source reference: Article 1(3) Source excerpt: Certain provisions of the customs legislation, including the simplifications for which it provides, shall apply to the trade in Union goods between parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC or of Directive 2008/118/EC apply and parts of that territory where those provisions do not apply, or to trade between parts of that territory where those provisions do not apply.
	Cites	Decision No 70/2008/EC of the European Parliament and of the Council
	Source reference: Recital (17) Source excerpt: The use of information and communication technologies, as laid down in Decision No 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless environment for customs and trade, is a key element in ensuring trade facilitation and, at the same time, the effectiveness of customs controls, thus reducing costs for business and risk for society.
	Cites	Council Regulation (EEC) No 2913/92
	Source reference: Recital (12) Source excerpt: Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code was based upon integration of the customs procedures applied separately in the respective Member States during the 1980s.
	Cites	Regulation (EC) No 648/2005 of the European Parliament and of the Council
	Source reference: Recital (12) Source excerpt: Further amendments to that Regulation were introduced by Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005 - and subsequently included in Regulation (EC) No 450/2008 - as a consequence of the important legal changes which have occurred in recent years, at both Union and international level, such as the expiry of the Treaty establishing the European Coal and Steel Community and the entry into force of the 2003, 2005 and 2011 Acts of Accession, as well as the amendment to the International Convention on the simplification and harmonisation of customs procedures (the Revised Kyoto Convention), the Union's accession to which was approved by Council Decision 2003/231/EC of 17 March 2003.
	Cites	Council Decision 2003/231/EC
	Source reference: Recital (12) Source excerpt: Further amendments to that Regulation were introduced by Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005 - and subsequently included in Regulation (EC) No 450/2008 - as a consequence of the important legal changes which have occurred in recent years, at both Union and international level, such as the expiry of the Treaty establishing the European Coal and Steel Community and the entry into force of the 2003, 2005 and 2011 Acts of Accession, as well as the amendment to the International Convention on the simplification and harmonisation of customs procedures (the Revised Kyoto Convention), the Union's accession to which was approved by Council Decision 2003/231/EC of 17 March 2003.
	Repeals	Council Regulation (EEC) No 3925/91
	Source reference: Recital (56) Source excerpt: Council Regulation (EEC) No 3925/91 of 19 December 1991 concerning the elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra-Community flight and the baggage of persons making an intra-Community sea crossing, Regulation (EEC) No 2913/92, Council Regulation (EC) No 1207/2001 of 11 June 2001 on procedures to facilitate the issue or the making out in the Community of proofs of origin and the issue of certain approved exporter authorisations under the provisions governing preferential trade between the European Community and certain countries, and Regulation (EC) No 450/2008 should therefore be repealed.
	Repeals	Regulation (EEC) No 2913/92
	Source reference: Article 286(2) Source excerpt: Regulation (EEC) No 3925/91, Regulation (EEC) No 2913/92 and Regulation (EC) No 1207/2001 are repealed from the date referred to in Article 288(2).
	Amends	Regulation (EEC) No 2913/92
	Source reference: Article 286(4) Source excerpt: In the sixth indent of Article 3(1) of Regulation (EEC) No 2913/92, the phrase 'and Mayotte' is deleted as from 1 January 2014.
	Repeals	Council Regulation (EC) No 1207/2001
	Source reference: Article 286(2) Source excerpt: Regulation (EEC) No 3925/91, Regulation (EEC) No 2913/92 and Regulation (EC) No 1207/2001 are repealed from the date referred to in Article 288(2).
	Cites	Council Regulation (EEC) No 2658/87
	Source reference: Article 34(7)(a)(i) Source excerpt: explanatory notes referred to in the second indent of point (a) of Article 9(1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
	Amends	Council Regulation (EEC) No 2658/87
	Source reference: Article 286(5) Source excerpt: The first indent of point (a) of Article 9(1) of Regulation (EEC) No 2658/87 is deleted from the date referred to in Article 288(2).
	Cites	Council Regulation (EC) No 1186/2009
	Source reference: Article 86(6) Source excerpt: such favourable tariff treatment, relief or exemption shall also apply in cases where a customs debt is incurred pursuant to Articles 79 or 82 of this Regulation, on condition that the failure which led to the incurrence of a customs debt did not constitute an attempt at deception.
	Cites	Regulation (EC) No 471/2009 of the European Parliament and of the Council
	Source reference: Article 89(9) Source excerpt: The customs authorities may waive the requirement for provision of a guarantee where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries.
	Cites	Council Regulation (EC) No 515/97
	Source reference: Article 116(3)(c) Source excerpt: where the circumstances of the case relate to the findings of a Union investigation carried out under Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters, or under any other Union legislation or an agreement concluded by the Union with countries or groups of countries in which provision is made for carrying out such Union investigations;
	Cites	Regulation (EEC, Euratom) No 1182/71 of the Council
	Source reference: Article 55(2) Source excerpt: The rules applicable to periods, dates and time-limits set out in Regulation (EEC, Euratom) No 1182/71 of the Council of 3 June 1971 determining the rules applicable to periods, dates and time-limits shall apply, except where otherwise provided for in the customs legislation.

Union Customs Code In force Unlisted