Changes in customs legislation

Changes in customs legislation

On 30 July 2018, Commission Delegation (EU) 2018/1063 amending and correcting Delegated Regulation (EU) 2015/2446 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 was published.

Ramona Jurubiță

Country Managing Partner

KPMG in Romania


From 31 July 2018, the definition of exporter will be less restrictive and will limit the conditions to be met for exporting to the essential requirements for the functioning of the export regime.

The Regulation also brings other important changes, including allowing the placement of excisable goods intended for export under an external transit procedure, as well as the limitation of the right to make an appeal/request if an applicant for a customs decision fails to provide information required by the customs authority within a legal time limit.

Changes to the definition of an exporter

The current definition of an exporter limits this to one entity, which must meet three cumulative requirements: to be established in the customs territory of the European Union, to have a contract with a third country consignee and to have the power to determine whether the goods will be transported outside the customs territory of the European Union.

The changes to the Regulation are important because they simplify the rules for customs procedures.

As from 31 July 2018, an exporter must be (i) an entity established in the customs territory of the Union and (ii) competent to determine whether the goods will be transported outside the customs territory of the European Union.

The new definition of an exporter also has implications for the treatment of VAT applicable to supplies of goods transported outside the European Union, in particular as regards the application of VAT exemptions for successive transactions.

Export followed by external transit in the case of excisable goods

Where excisable goods with Union Customs status are intended for export, it is possible to place them under an external transit procedure between the customs office of export (which also becomes the customs office of departure of the transit) and the customs office of exit.

The amendment seeks to facilitate the supervision by the customs authorities of excise goods intended for export which lose their customs status as Union goods when placed under the external transit procedure.

Exercising the right to make an appeal/request

To avoid the decision-making process being unduly delayed by an applicant which does not provide the appropriate authorities with requested information, despite being given the opportunity to do so, the amendments to the Delegate Act limit the applicant’s right to make an appeal/request, according to the Customs Code of the European Union.

Thus, the customs authorities may refuse an appeal/request if following that appeal/request, the customs authorities have then asked the applicant to provide further information and the applicant has subsequently failed to provide that information within a maximum of 30 days from the customs authorities’ request.

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