• Where the date of deployment of an electronic system falls before the final date laid down in the Code for the application of transitional provisions, the use of the relevant means for the exchange and storage of information other than electronic data-processing techniques should, in the interest of protecting the legal certainty of operators, be accepted as an alternative to the relevant electronic system, where deployed, and then suspended.
• Given the non-availability of the electronic systems necessary for the exchange of information between the customs authorities and between economic operators and customs authorities, transitional measures relating to the form of such applications and decisions are laid down.
• Continuation of the currently used paper and electronic means for binding tariff information (‘BTI’) applications and decisions, and authorised economic operator (‘AEO’) applications and authorisations, is authorized until the systems relating to them are fully operational;
• The current system for the declaration of particulars relating to customs value (‘DV1’) needs to be used, so transitional provisions relating to the communication of certain elements concerning the customs value of goods is provided until the upgrading of National Import Systems;
• In the absence of an electronic system set up for the exchange and storage of information pertaining to guarantees which may be used in more than one Member State other means of storage and exchange of this information are provided for;
• Since the Import Control System, which is necessary for the application of the provisions of the Code governing the entry summary declaration, is not yet fully upgraded, the currently used means for the exchange and storage of information other than the electronic data-processing techniques referred to in Article 6(1) of the Code will have to continue to be used;
• Because the current Import Control System is capable of only receiving an entry summary declaration by the submission of one dataset, the Articles stipulating the provision of data in more than one dataset should, until the upgrading of the ICS, be temporarily suspended and alternative requirements are laid down;
• In order to support and ensure the customs formalities related to the entry of goods with regard to safety and security of the Union and its citizens and to ensure that customs supervision begins at the appropriate time and is duly performed prior to the deployment of the Notification of Arrival, Presentation Notification and Temporary Storage systems, alternative means for exchange and storage of information is laid down to govern notification of arrival, diversion notification, presentation notification, and temporary storage;
• In order to ensure the smooth functioning of operations related to the placing of goods under a certain customs procedure, the use of paper-based customs declarations will be allowed alongside the existing National Import Systems as long as the latter are not upgraded;
• Considering that the new datasets and formats required by the Code and the provisions adopted based on the Code in relation thereto will not be available until the National Import Systems are upgraded, the possibility is laid down for customs declarations to be lodged with a different dataset with a view to guaranteeing legal certainty for operators;
• While using the simplified declaration, and until the upgrading of the Automated Export System and the National Import Systems, operators are provided with different deadlines to lodge the supplementary declaration. Member States are thus be able to provide for deadlines other than those outlined in Article 146 of Commission Delegated Regulation (EU) 2015/2446;
• Member States are permitted to authorise a simplified customs declaration to take the form of a commercial or administrative document;
• In the cases where a customs declaration is lodged prior to the presentation of the goods, before the electronic systems therefor are deployed and upgraded, the notification of presentation of goods will be permitted to be lodged to customs authorities through the existing national systems or other means;
• The obligation to lodge customs declarations by means of electronic exchange of information provided in Article 6(1) of the Code and the ending of the current waivers from the obligation to lodge summary declarations for postal consignments pose significant challenges for postal operators. The possibility to use a declaration with a reduced data set for some postal consignments also requires adjustments in the data flow and the supporting IT infrastructure of postal operators and the customs authorities of the Member States. Therefore, transitional rules are established in order to allow for smooth adjustments to the rules laid down in the Delegated Regulation (EU) 2015/2446;
• In the absence of the UCC Customs Decisions system, all information in relation to the application and authorisation for centralised clearance will continue to be published during the transitional period for access by the Commission and Member States for monitoring purposes;
• Rules for the continuation of the paper-based Union transit procedure for goods carried by rail are set up to allow for the smooth and uninterrupted transit of goods by rail, prior to the upgrading of the New Computerised Transit System (‘NCTS’);
• Rules for the continuation of the use of manifests in paper or in electronic form are established to ensure the continuous and effective movement by airline and shipping companies until the relevant economic operators systems are upgraded; and
• To ensure the effective operation of transitional arrangements, certain provisions of Delegated Regulation (EU) 2015/2446 are amended.
