S.I. No. 432/1992 - European Communities (Customs) (No. 3) Regulations, 1992.

S.I. No. 432 of 1992.

EUROPEAN COMMUNITIES (CUSTOMS) (NO. 3) REGULATIONS, 1992.

I, BERTIE AHERN, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act, 1972 (No. 27 of 1972), and for the purpose of giving effect to Council Directive No. 90/504/EEC of 9 October, 1990¹, hereby make the following Regulations:

¹O.J. No. L 281, 12.10.1990, p. 28.

PART I. Preliminary and General.

1. These Regulations may be cited as the European Communities (Customs) (No. 3) Regulations, 1992.

2. These Regulations shall come into operation on the 1st day of January, 1993.

3. (1) In these Regulations:

"appropriate officer" means any officer of Customs and Excise or any other officer of the Revenue Commissioners;

"the Commissioners" means the Revenue Commissioners;

"the Community" means the European Economic Community;

"customs procedure with economic impact" shall be construed in accordance with Article 84 (1) (b) of Council Regulation (EEC) No. 2913/92 of 12 October 1992²;

²O.J. No. L 302, 19.10.1992, p. 1.

"the declarant" has the meaning assigned by Regulation;

"functions" includes powers and duties;

"local clearance procedure" means the procedure referred to in Article 17 of the Principal Directive whereby goods may be authorised to be released for free circulation at the premises of the person concerned or at other places which have been designated or approved for that purpose by the Commissioners;

"the Principal Directive" means Council Directive No. 79/695/EEC of 24 July 1979³ as amended by Council Directive No. 90/504/EEC of 9 October, 1990¹;

³O.J. No. L 205, 13.8.1979, p. 19.

¹O.J. No. L 281, 12.10.1990, p. 28.

"the Regulations of 1982" means the European Communities (Customs) (No. 2) Regulations, 1982 ( S.I. No. 202 of 1982 );

"simplified declaration" means either an incomplete entry of the type referred to in Regulation 9 of the Regulations of 1982 or an administrative or commercial document containing the particulars necessary for identification of the goods;

"simplified declaration procedure" means the procedure referred to in Article 17 of the Principal Directive whereby goods may be authorised to be released for free circulation on presentation of a simplified declaration with later presentation of a supplementary declaration.

(2) In these Regulations a reference to an applicant includes, where the context allows, a person in respect of whom an application under these Regulations has been granted.

(3) A word or expression that is used in these Regulations and is also used in the Principal Directive shall, unless the context otherwise requires, have the meaning in these Regulations that it has in the Principal Directive.

(4) ( a ) A reference in these Regulations to a Regulation is to a Regulation of these Regulations unless it is indicated that a reference to some other enactment is intended.

( b ) A reference in these Regulations to a paragraph or subparagraph is to a paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended.

4. (1) The local clearance procedure and the simplified declaration procedure shall be applied in accordance with these Regulations and do not preclude the exercise by an appropriate officer of any controls which he deems, or the Commissioners deem, necessary to ensure the proper conduct of operations.

(2) Save where these Regulations provide otherwise, the provisions of the Regulations of 1982 shall apply to the local clearance procedure and the simplified declaration procedure.

5. The functions of the Commissioners or an appropriate officer exercisable under any provision of these Regulations shall not be construed as affecting the exercise of any other functions exercisable under any provision of the Customs Acts or any instrument relating to customs and made under statute.

6. These Regulations shall be construed together with the Customs Acts and any instrument relating to customs and made under statute.

7. Regulations 7 to 10, and Regulation 12, of the European Communities (Customs) (No. 2) Regulations, 1984 ( S.I. No. 366 of 1984 ), are hereby revoked.

PART II. Local Clearance Procedure.

8. (1) The Commissioners may designate or approve places at which goods may be released for free circulation in accordance with the local clearance procedure.

(2) An authorisation to use the local clearance procedure shall be granted, in accordance with the conditions and in the manner laid down in this Regulation and Regulations 9 and 10, to any person who wishes to have goods released for free circulation at his premises or at any other place or places designated or approved for that purpose by the Commissioners, where he submits a request in writing in the form of an application containing all of the particulars necessary for the grant of an authorisation:

( a ) in respect of goods subject to the Community transit procedure and in respect of which that person is authorised to use the simplified procedures to be carried out at the office of destination in accordance with Articles 71 to 77 of Commission Regulation (EEC) No. 1062/87 of 27 March 1987⁴, as amended, or

⁴O.J. No. L 107, 22.4.1987, p. 1.

( b ) in respect of goods previously placed under a customs procedure with economic impact, without prejudice to the relevant specific provisions applicable, or

( c ) in respect of goods which are consigned, after having been presented to customs pursuant to Article 5 of Council Regulation (EEC) No. 4151/88 of 21 December 1988⁵, to those premises or places, in accordance with a transit procedure other than that referred to in subparagraph (a), or

⁵O.J. No. L 367, 31.12.1988, p. 1.

( d ) in respect of goods which are brought into the customs territory of the Community (being the customs territory of the Community comprising the territories set out in paragraph 1 of Article 3 of Council Regulation (EEC) No. 2913/92 of 12 October 1992, and subject to paragraphs 2 and 3 of that Article) with an exemption from the requirement that they be presented to customs, pursuant to Article 6 (b) of Council Regulation (EEC) No. 4151/88 of 21 December 1988.

(3) ( a ) The application referred to in paragraph (2) shall contain such particulars as the Commissioners may from time to time specify.

( b ) Without prejudice to the generality of subparagraph (a), an application referred to in paragraph (2) shall include:—

(i) the name and address of the applicant,

(ii) the address and full description of the premises or other place at which the applicant wishes to have the goods released for free circulation,

(iii) the type of goods involved,

(iv) particulars of all consignments entered for free circulation by the applicant in the previous 12 months, and

(v) the basis, by reference to paragraph (2), on which the application is made.

( c ) The applicant shall undertake in his application to allow an appropriate officer to have access at all reasonable times to the premises or other place concerned and to the applicant's records to enable such checks as may be deemed necessary by the appropriate officer or by the Commissioners to be carried out.

( d ) The applicant shall provide such guarantee in respect of the fulfilment of the conditions attaching to the grant of an authorisation under Regulation 8 as the Commissioners may from time to time require.

9. (1) An authorisation under Regulation 8 shall be granted by the Commissioners provided that they are satisfied that—

( a ) the guarantee referred to in Regulation 8 (3) (d) has been duly provided,

( b ) the applicant's records are sufficient to enable an appropriate officer to carry out effective checks, including checks following release for free circulation, and

( c ) it is possible to guarantee an effective check on import prohibitions or restrictions or compliance with any other provisions governing release for free circulation.

(2) ( a ) An authorisation under Regulation 8 shall set out the practical details for the functioning of the procedure.

( b ) Without prejudice to the generality of subparagraph (a), an authorisation under Regulation 8 shall indicate the matters required to be set out therein by virtue of Article 18c of the Principal Directive.

(3) An authorisation under Regulation 8 shall be refused by the Commissioners where the applicant declares goods for release for free circulation only occasionally or where the applicant has been—

( a ) convicted on indictment of an offence under the Customs Acts, or

( b ) summarily convicted of 3 or more offences under the Customs Acts in any period of 5 years.

(4) An authorisation under Regulation 8 shall be revoked by the Commissioners if—

( a ) any provision of Regulation 9 (1) or any other condition laid down for its granting has not been, or is no longer, fulfilled, or

( b ) its holder fails to fulfil an obligation imposed under the arrangements.

(5) ( a ) An authorisation under Regulation 8 shall be revoked by the Commissioners if the holder has been—

(i) convicted on indictment of an offence under the Customs Acts, or

(ii) summarily convicted of 3 or more offences under the Customs Acts in any period of 5 years.

( b ) An authorisation under Regulation 8 may be revoked where its holder declares goods for release for free circulation only occasionally.

( c ) The Commissioners may, in respect of an authorisation under Regulation 8, refrain from revoking it where—

(i) the holder fulfils his obligation within a time limit set by the Commissioners, or

(ii) the Commissioners consider that the failure to fulfil an obligation is without any real consequence as regards the correct operation of the arrangements.

(6) Where the Commissioners decide to refuse an authorisation under Regulation 8 or to revoke an authorisation they shall set out the grounds of their decision in writing and shall communicate those grounds—

( a ) in the case of a refusal to grant an authorisation, to the applicant concerned, and

( b ) in the case of the revocation of an authorisation to the holder of the authorisation.

10. (1) A person to whom an authorisation under Regulation 8 is granted shall, upon arrival of the goods at the place designated for that purpose—

( a ) give due notification of such arrival in the form and manner specified by the Commissioners for the purpose of obtaining release of the goods,

( b ) enter the said goods in his records, and

( c ) make available to the appropriate officer assigned for that purpose by the Commissioners all documents the production of which may be required for the applicant of the Community provisions governing the release of goods for free circulation.

(2) ( a ) The entry in the records referred to in subparagraph (b) of paragraph (1) shall indicate the date on which it is made and the particulars necessary for identification of the goods.

( b ) The entry in the records referred to in paragraph (1) (b) or the measures adopted in place of it and referred to in paragraph (3) shall have the same force in law as the acceptance of the declaration referred to in Article 3 of the Principal Directive.

(3) Notwithstanding the provisions of paragraphs (1) (a) and (2) (a), the entry in the records referred to in paragraph (1) (b) may be replaced by any other formality laid down by the Commissioners and offering similar guarantees.

(4) In so far as the checking on the proper conduct of operations will not be affected, the Commissioners may—

( a ) permit the notification referred to in paragraph (1) (a) to be effected as soon as the arrival of the goods become imminent, and

( b ) in certain special circumstances, where the nature of the goods in question and the rapid rate of importation operations so warrants, exempt the authorised person from the obligation to give the notification referred to in paragraph (1) (a) in respect of each arrival of goods, on condition that he provides in such manner as may be specified by the Commissioners all the information deemed necessary by them to enable an appropriate officer to exercise, where appropriate, his right to examine the goods.

(5) In the case referred to in paragraph (4) (b), entry of the goods in the records of the person concerned shall be equivalent to their release.

PART III. Simplified Declaration Procedure.

11. A person (in these Regulations referred to as "the declarant") shall, upon request, be authorised by the Commissioners, in accordance with the simplified declaration procedure and subject to the conditions and in the manner laid down in Regulations 12, 13 and 14, to make the declaration for release for free circulation in a simplified form where goods are presented to customs.

12. (1) The request referred to in Regulation 11 shall be in writing and contain—

( a ) details of the declarant's name and address,

( b ) particulars of all consignments entered for free circulation in the previous 12 months by the declarant or by a person on whose behalf the declarant acts,

( c ) information concerning the type of goods involved and the place or places at which they are imported, and

( d ) such other information as may be specified by the Commissioners.

(2) A person who makes a request referred to in Regulation 11 shall provide such guarantee as the Commissioners may from time to time require.

13. (1) An authorisation under Regulation 11 shall be granted to the person in whose name the declaration for release for free circulation is made on condition that the Commissioners are satisfied that it is possible to guarantee an effective check on and compliance with import prohibitions or restrictions or other provisions governing release for free circulation and that any guarantee required by the Commissioners has been provided.

(2) An authorisation under Regulation 11 shall be refused by the Commissioners where the applicant declares goods for free circulation only occasionally or where the applicant has been—

( a ) convicted on indictment of an offence under the Customs Acts, or

( b ) summarily convicted of 3 or more offences under the Customs Acts in any period of 5 years.

(3) An authorisation under Regulation 11 may be refused where the person who has made the application acts on behalf of another person who declares goods for release for free circulation only occasionally.

(4) An authorisation under Regulation 11 shall be revoked where the conditions referred to in paragraph (1) cease to be fulfilled.

(5) An authorisation under Regulation 11 may be revoked where the holder of the authorisation has been—

( a ) convicted on indictment of an offence under the Customs Acts, or

( b ) summarily convicted of 3 or more offences under the customs Acts in any period of 5 years.

(6) An authorisation under Regulation 11 may be revoked where its holder declares goods for release for free circulation only occasionally.

(7) Where the Commissioners decide to refuse an authorisation under Regulation 11 or to revoke an authorisation they shall set out the grounds of their decision in writing and shall communicate those grounds—

( a ) in the case of a refusal to grant an authorisation, to the applicant concerned, and

( b ) in the case of the revocation of an authorisation to the holder of the authorisation.

14. A simplified declaration made by a person authorised under Regulation 11 shall be in such form as may be specified by the Commissioners and shall be accompanied by all documents the production of which may be required to secure the release of the goods for free circulation.

15. (1) A person authorised under Regulation 11 to make a simplified declaration shall lodge at a customs office designated by the Commissioners, within the time limit laid down by them, a supplementary declaration in such form and containing such particulars as the Commissioners may specify in accordance with Article 20a of the Principal Directive.

(2) Statements made in a supplementary declaration referred to in paragraph (1), together with the statements made in the simplified declarations referred to in Regulation 11 to which it relates, shall be deemed to constitute a single indivisible instrument taking effect at the date on which the corresponding initial declaration was accepted.

16. Regulations 11, 12, 14 and 15 (2) shall be without prejudice to specific provisions applicable in the case of release for free circulation of goods which have been placed under a customs procedure with economic impact.

GIVEN under my Official Seal, this 24th day of December, 1992.

BERTIE AHERN,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations, which come into operation on 1st January, 1993, implement at national level the provisions of Council Directive No. 90/504/EEC which provides for revised simplified procedures viz a local clearance procedure and a simplified declaration procedure for release of goods for free circulation.