TSAD12020 - Article 859 - Commission Regulation (EEC) 2454/93 (Failures in compliance which are regarded as not having a significant effect on the operation of Temporary Storage

The following is an extract from Commission Regulation 2454/93: Title II Incurrence of the debt. It lists those failures in compliance which are regarded as not having a significant effect on the operation of temporary storage. The failures are listed for advice on how to deal with cases of non-compliance and should be read in conjunction with TSAD22000 onwards.

Article 859. The following failures shall be considered to have no significant effect on the correct operation of the temporary storage [or customs procedure in question] within the meaning of Article 204(1) of the Code, provided:

• they do not constitute an attempt to remove the goods unlawfully from customs supervision,
• they do not imply obvious negligence on the part of the person concerned, and
• all the formalities necessary to regularise the situation of the goods are subsequently carried out.

(1) exceeding the time limit allowed for assignment of the goods to one of the customs-approved treatments or uses provided for under the temporary storage [or customs procedure] in question, where the time limit would have been extended had an extension been applied for in time;

(2) in the case of temporary storage [or under the customs warehousing procedure], handling not authorised in advance by the customs authorities, provided such handling would have been authorised if applied for;

(3) in the case of goods in temporary storage [or placed under a customs procedure], unauthorised movement of the goods, provided the goods can be presented to the customs authorities at their request;

(4) in the case of goods in temporary storage [or placed under a customs procedure], removal of goods from the customs territory of the Community or their entry into a free zone or free warehouse without completion of the necessary formalities;

(5) in the case of goods eligible on release for free circulation for the total or partial relief from import duties referred to in Article 145 of the Code, the existence of one of the situation referred to in Article 204(1)(a) or (b) of the code while the goods concerned are in temporary storage [or under another customs procedure] before being released for free circulation;