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© European Commission, 2017

EU Trader Portal Trader Portal (EU or National)

EOS-EORI2

ICS2 CommonRepository+ Shared E-ScreeningModule

Trader portal(EU or national)

Single Window

EOS-EORI2

UCC centralised clearance for import

Non-Union goods outside EU Customs

Territory

Import with transit

Export with transit

Preparatory & ancillary processes

INF SP

Re-export

If SP

Non-Union goods under transit procedure

Payment of customs debt

108 UCC

EOS-AEO

REX

Keeping records214 UCC

Non-Union goods already moving under transit (141 UCC)

Transport into EU Customs territory Presentation to Customs of first entry

Declaration (to Customs of export) for export Declaration (to Customs of departure) for transit

Declaration (to Customs of first entry) for transit Transit to MS of destination

Presentation to Customs of destination

Transit to MS of destination

Presentation toCustoms of exit Verification by Customs of exit Confirmation of leave and end of export procedure

Special Procedure (as possible scenario)

End of import procedureDeclaration (to Customs of destination for import/Special Procedure)

Manifest

Handling of goods under Special

Procedure (210 UCC)

Goods released

If SP

oa

If released for free circulation (201 UCC)

195 UCC

Control decisions46 UCC

(cf. r isk analysis)

National BTI systems/EBTI

SURV3

ss+ Shared E-Screening+ Shared E-Screening+ Shared E-ScreeningRepositoryRepositoryICS2 CommonICS2 Common

+ Shared E-Screening+ Shared E-Screening+ Shared E-Screening

ICS2 CommonICS2 Common

+ Shared E-Screening+ Shared E-Screening+ Shared E-Screening+ Shared E-Screening+ Shared E-Screening

All goods exceptfree zone (158 UCC)

CRMS2

Community

(Customs) priority control areas

Common risk criteria


Discharge of import procedure

215 UCC

If release for free circulation

Union goods outside EU Customs

Territory

Union goods

Non-Uniongoods

AES (replaces ECS)

Release of the goods for export194 UCC

Trader portal (EU or national)

National Export System

Re-export notificationArt. 274 UCC

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National Export System

UCC Customs Decisionsi

National RiskAnalysis Systems

National Risk Analysis Systems



GUM/National GuaranteeManagement Systems

National Customs Declarations Processing Systems


Single window

Visualisation of information & documents for

export requirements

AES

Exit summarydeclaration (EXS)Art. 263(3)(c) UCC

CRMS2

adada national)

CRMS2

Analysis SystemsAnalysis SystemsNational RiskNational Risk

NCTS

Events en route 214 UCC

UCC Customs Decisions

If no transit

If transit

AES

Remarks:

https://ec.europa.eu/taxation_customs/[email protected]

AEO data exchangewith partner countries

NCTS

PoUS MRNAuthorisation

Note: to lodge anapplication, the EO (trader)needs to be authenticatedin EU trader portal. This is

handled with UUM&DS

Note: closure of the exportprocedure is performed byCustoms office of export

Note: To grant an authorisation a time limit isgranted to the Customs authorities, dependingon the authorisation type (22(3) UCC, 171 DA)

Print:ISBN 978-92-79-72261-5doi:10.2778/069177KP-02-17-998-EN-C Web:978-92-79-72262-2doi:10.2778/580297KP-02-17-998-EN-N

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Visualisation of information & documents for import, export and transit requirements

Monitoring of Proofof Union Status

usage

Lodging entry summary declaration

(ENS) 127 UCC

Lodging notification of arrival 133 UCC

Trader Portal(EU or National)



EOS-EORI2EOS-EORI2EOS-EORI2

Verification ofCustoms

Declaration188 UCC

Union goods released Supervision of(external) transit

procedure226, 234 UCC

En-route events214 UCC

Release of thegoods

201-208 UCC

Post-releasecontrols48 UCC

Monitoring of BTIusage and of BTIextended usage

33-34 UCC

Lodging CustomsDeclaration for

external transit (T1)170, 171 UCC

Exchange of riskinformation (identified

or potential risk)46(5) & 16 UCC

Comprehensive setof security risk rules

for ENS & EXSscreening

Presentation ofgoods to Customs

of first entry 139 UCC

Notification of arrival ofsea-going vessel or

aircrast (NA)133(1) UCC

Entry summary declarationof goods (ENS)

127(1) UCC

Supervision of Special Procedure

211-214 UCC

Discharge of Special Procedure

215 UCC

Lodging Customs Declaration

170, 171 UCC

Examinationand sampling of

goods46, 189 UCC

Discharge oftransit

procedure215 UCC

Management ofguarantee

89 UCC



Screening forsafety & security

264 UCC





Community(Customs) priority

control areas

Acceptance of Customs

Declaration172 UCC

Common riskcriteria

Calculation ofCustoms debt & entry

in accounts85, 86, 104 UCC

Normal case (no Customs debt for export)





Community(Customs) priority

control areas

Common riskcriteria

Examination ofgoods

46, 189 UCCRisk analysis


Examination ofgoods





264 UCC

AuthorisationLodge

application forCustoms decision

Lodge AEOapplication

Registration ofexporter

Registration ofEU economic

operator

Manage AEOcertificates

38 UCC

Manageauthorisation

Management ofguarantee

89 UCC

Registerendorsement

decision

Register Proof ofUnion Status

Publish list ofauthorisation holders

on the internet

EU Trader Portal

EOS-AEO UCC Customs decisionsGUM/National GuaranteeManagement Systems

National GuaranteeManagement Systems

EOS-EORI2

REX

REX

PoUS

Requestendorsement of Proof of Union

Status

Requestregistration of

Proof of Union Status

Lodging TemporaryStorage Declaration

145 UCC

Minimum data set(including pre-loadingair cargo information)

Declaration lodgedinstead of ENS

130(1) UCC

TSD lodged instead of ENS

130(2) UCC

Control decisions46 UCC

Arrival of meansof transport

Presentation (notification)of goods (PN) 139 (1) UCC

Unloading ofgoods

140 UCC

In caserequired

by Customs

Goods arrived in MSof first entry

Conveyance toappropriate place

135 UCC

Transport into EUCustoms Territory


264 UCC

National CustomsDeclarations ProcessingSystems



Check of guaranteefor transit89 UCC

Release of the goodsfor transit194 UCC

Formalities on exitof goods267 UCC

Release of the goodsfor exit

267(4) UCC

Confirmationof exit334 IA

Discharge of theexport procedure

Transit227 (226) UCC

Unloading ofgoods

Goods arrivedin MS of exit

Goods releasedfor transitGoods released

for export

Union goodsto be exported

269 UCC

Goods released for exit Goods exportedGoods presented toCustoms of exit

Conveyance toCustoms of exit

267(2) UCC

Presentation ofgoods to Customs

office of exit267 UCC

Loading of goodsand departure

Non-Union goodsto be re-exported

270(1) UCC

In exceptional cases

If other declarations waived (specific cases: Goods in free zones or temporary storage)

If transit

If transit

If no transit (i.e. MS of exit = MS of export)

If required byCustoms of exit

Normal case

Lodging re-exportdeclaration270 UCC


export263(3) UCC

Customs declaration(CD) Art. 263(3)(a) UCC Re-export declaration

Art. 263(3)(b) UCC

Note: 110 UCC deferment of payment: If a guarantee was lodged,the payment is done aster release of the goods 201-208 UCC

If 77 UCC applies(debt is incurred)


GUM/National GuaranteeManagement Systems

Visualisation ofinformation & documents

for import andtransit requirements

Union Customs CodeOverview of processes and systems

In order to illustrate the Customs processes under the UCC and to position the information systems provided for in the UCC Work Programme, we chose to depict the following.1. The import process under the UCC, including transit from Member State of entry to Member State of destination.2. The export process under the UCC, including transit from Member State of export to Member State of exit; the illustrative case chosen is: Customs of export in Germany, transit through Switzerland, Customs of exit in Italy.3. The preparation and ancillary processes, in the context of which essential information is produced which is used in the context of the import, transit and export processes themselves.

To maintain readability, each of the diagrams illustrates the possible (most probable) ‘happy paths’. There are many more other possible paths e.g. Special Procedures and releases or more intricate cases such as ‘simplification procedures’ provided for in the UCC. However, these paths are not depicted in the diagrams above.

Please note that only systems to be used as provided for in the UCC Work Programme are represented on this diagram. Other major systems such as CS-RD, TARIC, DDS, EMCS, are not represented here. However, Single Window and CRMS2 have been added for the sake of clarity (even though these systems are not included in the UCC Work Programme).

AEO Authorised Economic OperatorAES Automated Export System (replaces ECS)BTI Binding Tariff InformationCD Customs DeclarationCRMS2 Customs Risk Management System (v.2)CS-RD Central System for Reference DataDA (UCC) Delegated ActDDS Data Dissemination SystemEBTI European Binding Tariff Information systemECS Export Control System (replaced by AES)EMCS Excise Movement Control SystemENS Entry Summary declarationEO Economic Operation

EORI2 Economic Operators Registration and Identification subsystem 2EOS Economic Operator SystemsEU European UnionEXS Exit Summary declaration FTA Free Trade AgreementGUM Guarantee Management systemGSP Generalised Scheme of PreferencesIA (UCC) Implementation ActICS2 Import Control System (v.2)INF Information Sheets for Special ProceduresMRN Master Movement Reference NumberMS (EU) Member State

NA Notification of ArrivalNCTS New Computerised Transit SystemPN Presentation/NotificationPoUS Proof of Union StatusREX Registered Exporter SystemSP Special ProcedureSURV3 Surveillance 3 systemTARIC Integrated Tariff database of the European UnionTSD Temporary Storage DeclarationUCC Union Customs CodeUUM&DS Uniform User Management & Digital Signatures system

Taxation andCustoms Union

Supply chain activities

Customs formalities

Customs operations

Risk Management and Customs controls

Supply chain activities

Customs formalities

Customs operations(National Customs authorities; at competent Customs office; cf. Art 159 UCC)

Risk Management and Customs controls

Examination ofgoods

46, 189 UCCRisk Analysis

Examination ofgoods

46, 189 UCCRisk Analysis

Examination ofgoods


Verification ofCustoms/re-export

Declaration188 UCC

Acceptance ofCustoms/re-export

Declaration172 UCC

EOS-AEO

Notify AEOdecision38 UCC

Manage AEOapplication

38 UCC

Customs authoritiesof AEO partner countries

UCC Customs decisions

Notifyauthorisation

Take decision/grantauthorisation (including

consultation)

EOS-AEO

Goods importedSpecial Procedure

discharged

Calculation ofCustoms debt &entry in accounts85, 86, 104 UCC

77 UCC (debt is incurred)

Acceptance ofCustoms

Declaration172 UCC

Verification ofCustoms

Declaration188 UCC

Examinationand sampling of

goods46, 189 UCC

EOS-EORI2

Single Window


National CustomsDeclarations

Processing Systems

Risk analysisfor revenuecollection

Temporary storage declarationof presented goods (TSD)

145 (1) UCC

Authorisation foroperation of

temporary storage

Non-Union goodsto be re-exported

270 (3)(c) UCC

Authorisation forCustoms procedures

211 UCC

Control decisions(cf. risk management)

PoUS MRN

PoUS

e-Manifest

141 UCC: Article 135(2) to (6) andArticles 139, 140 and 144 to 149 shallnot apply when goods already under atransit procedure are brought into theCustoms territory of the Union

Customs Declaration (CD)158(1) UCC

Customs Declaration (CD)158(1) UCC

Note: 110 UCC deferment of payment: If a guaranteewas lodged, the payment is done aster release of thegoods 201-208 UCC

Records:— Identification of goods under SP— Customs status— Movements

Different cases of goods release:— Release for free circulation (201 UCC): For EU market or private consumption— Apply commercial policy measures to the release for free circulation of goods placed under inward processing (202 UCC)— Goods exported and returned to EU within period of 3 years, are granted relief from import duty (203 UCC)— Agricultural policy goods (204 UCC)— Goods previously placed under inward processing (205 UCC)— Products of sea-fishing and other products taken from the sea (208 UCC)

Scope of Special Procedures (210 UCC):(a) transit (external and internal transit)(b) storage (Customs warehousing and free zones)(c) specific use (temporary admission and end-use)(d) processing (inward and outward processing)


UCC Centralised Clearance for Import

PoUS

Risk analysisfor complianceof declaration

Lodging exitsummary

declaration271 UCC

Lodging re-exportnotification274 UCC


transit

Payment ofCustoms debt

108 UCC

Discharge oftransit

procedure215 UCC

Supervision oftransit procedure227 (or 226) UCC

Acceptance of Customs

Declaration 172 UCC

Check of guaranteefor transit89 UCC

Presentation of goods to Customs

of destination 233 UCC

In caserequired

by Customs

Authorisation foroperation of temporary

storage

Non-Union goodsunder temporary

storage (145 UCC)

Non-Union goodsunder temporary

storage (145 UCC)

Non-Union goodsarrived in MS of

destination

Unloading ofgoods

140 UCC

Temporary storage of goods

148 UCC

Transit226, 228, 234 UCC

Temporary storage of goods

148 UCC

NA-PN-TSD (national developments)

NCTS

Action Indicates a sequence(typically, of actions)

The two incoming arrows refer toactions which must be completedbefore the flow of actions can continue

Indicates creation or use of a pieceof information or of a documentTrigger (to an action)

Result (of an action) Document or piece of information

Release of the goodsfor transit194 UCC

Release of theUnion goods


Provision ofguarantee

89 UCC

Management &monitoring of

guarantee89, 233 UCC

Verification ofProof of Union

Status

Presentation ofProof of Union

Status (153 UCC)

Verification of Customs

Declaration188 UCC

Single window

Visualisation of information & documents for

transit requirements

union customs code - agenciatributaria.es · union customs code overview of processes and systems...

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