In attesa del testo ufficiale e della traduzione, Vi inoltriamo in allegato la bozza, con le ultime modifiche, del Regolamento (EEC) No 2454/93 approvato dalla maggioranza degli Stati Membri del Comitato per il Codice Doganale, che entrerà in vigore dal 1.1.2011.
Di seguito trovate commenti e precisazioni del Segretario dell'OCEAN per ciò che concerne i Fornitori Navali Europei ed, in particolare, come l'EU ha chiarito che le modalità d'esportazione devono esser utilizzate per le forniture navali (vedi articolo 786, del testo in allegato). Il citato Regolamento verrà discusso in occasione della riunione del 15.4.2010 del Working Group dell'OCEAN e durante il prossimo Consiglio Direttivo di OCEAN del 16.4.2010 che si terrà presso la Sede dell'Organizzazione Mondiale delle Dogane a Bruxelless.
Dear OCEAN Board Members,
Dear Members of the OCEAN Working Group,
The Commission Regulation (EU) amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (TAXUD/2030/2009-EN draft Rev. 6) was voted favorably at the 9th Customs Code Committee (Section for import and export formalities) today (16th March 2010). One Member State rejected the proposal; one Member State abstained on linguistic grounds. This version incorporates the changes agreed in the Committee on 25th February 2010 and some editorial amendments requested by two Member States as well as some inconsistencies spotted by the Commission Services. Some minor further changes were made.
Please find the final text voted in attached hereto. The majority of the Member States approved the English version of this text, which will come into force by 1st January 2011.
For European Ship Suppliers, this amendment brings about essential changes: The EU clarifies that the export formalities are to be used with regard to ship supplies so that persons delivering such supplies can receive a proof of exit from the customs territory of the Community needed for the purposes of tax exemption under the new EMCS system. The European Commission clarified that the same rules apply where non-Community goods are to be re-exported under cover of a re-export declaration. This is spelled out in Article 786.
Ship Suppliers also benefit from a waiver to lodge the mandatory pre-departure declaration thanks to Article 842a, 4 (a) relating to Article 592a (o).
Under the new Article 285a paragraph 1a, reliable (AEO = authorised economic operator?) Ship Suppliers across the EU will have, subject to national authorisation, the possibility to enter the goods exported in their records and to report their export operations on a monthly basis after the goods have left the customs territory of the Community. In this case entry of the goods in the records shall be deemed to be released for export and exit.
Also Article 253a aims at simplifying aircraft and ship supplies where customs authorities "may" accept customs declarations in other than electronic form in this specific situation. This is meant for those Member States that did not have the time to develop their e-systems.
More details can be found in the legal text. The translation in other Community languages will be sent out to you as soon as possible.
This Regulation will be discussed at the OCEAN Working Group meeting on Thursday 15th April 2010 and at the OCEAN Board meeting on Friday 16th April 2010 at the Headquarters of the World Customs Organization in Brussels, Belgium. If you wish to take part in the working group’s discussions, please let me know.
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