Article 24 Controls
1. Relevant commodities and products placed under the customs procedure ‘release for free circulation’ or ‘export’ shall be subject to the controls and measures laid down in this Chapter. The application of this Chapter is without prejudice to any other provisions of this Regulation as well as to other Union legislation governing the release for free circulation or export of goods, in particular the Union Customs Code and its Articles 46, 47, 134 and 267. Chapter VII of Regulation (EU) No. 2019/1020 of the European Parliament and of the Council35 shall however not apply to controls on relevant commodities and products entering the Union market in so far as the application and enforcement of this Regulation is concerned.
2. Competent authorities shall be responsible for the overall enforcement of this Regulation with regard to a relevant commodity and product entering or leaving the Union market. In particular, competent authorities shall be responsible of establishing, through the checks under Article 14(1), whether any such relevant commodity or product complies with the requirements of this Regulation. The competent authorities shall carry out these duties in accordance with the relevant provisions of Chapter 3 of this Regulation.
3. Customs authorities shall control the correct declaration of relevant commodities and products entering or leaving the Union market. Such controls shall be based primarily on risk analysis, with the purpose of identifying and evaluating the risks and developing the necessary countermeasures, and shall be performed within a common risk management framework on the Union level.
4. The reference number of the due diligence statement assigned by the information system referred to in Article 31 in relation to a relevant commodity or product entering or leaving the Union shall be made available to customs authorities when lodging the customs declaration for release for free circulation or export of that
35 Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No
relevant commodity or product, except where the due diligence statement is lodged pursuant to Article 26(2).
5. Upon receipt of a customs declaration for release for free circulation or export of a relevant commodity or product entering or leaving the Union market, customs authorities shall verify the status of the due diligence statement using the electronic interface referred to in Article 26(1). Any change of status in the Information System referred to in Article 31, which takes place before the release for free circulation or export of that relevant commodity or product, shall be notified automatically to the customs authorities supervising that relevant commodity or product.
6. Where following the risk analysis under Article 14(4) the status of the corresponding due diligence statement indicates in the information system established under Article 31 that a relevant commodity or product requires to be checked before placed or made available on the EU market or exported, customs authorities shall suspend the release for free circulation or export of that relevant commodity or product.
7. Where all other requirements and formalities under Union or national law relating to the release for free circulation or export have been fulfilled, customs authorities shall allow a relevant commodity or product to be released for free circulation or exported in any of the following circumstances:
(a) Following the risk analysis under Article 14(4), competent authorities have not indicated in the information system established under Article 31 that relevant commodity or product as requiring the suspension of release for free circulation or of the export pursuant to paragraph 6;
(b) Where the release for free circulation or export has been suspended in accordance with paragraph 6, the competent authorities have not requested, within the 3 working days indicated in Article 14(7), the need to maintain the suspension of the release for free circulation or export of that relevant commodity or product;
(c) Where competent authorities have notified customs authorities through the information system established under Article 31 that the suspension of the release for free circulation or export of the relevant commodities and products can be lifted.
The release for free circulation or export shall not be deemed proof of compliance with Union law and, in particular, with this Regulation.
8. Where the competent authorities conclude that a relevant commodity or product entering or leaving the Union market is not compliant with this Regulation, they shall notify the customs authorities accordingly through the information system established under Article 31. Competent authorities may also indicate in the information system that they object to placing the relevant commodity or product under other specific customs procedures.
Upon notification of that status, customs authorities shall not allow the release for free circulation or export of that relevant commodity or product. They shall also include the following notice in the customs data-processing system and, where possible, on the commercial invoice accompanying the relevant commodity or product and on any other relevant accompanying document: ‘Non-compliant commodity or product — release for free circulation/export not authorised — Regulation (EU) 2021/XXXX.’ [OP to indicate reference of this Regulation]
Where the relevant commodity or product is subsequently declared for other customs procedures and provided that the competent authorities did not object to such placement, the notice shall be included by operator in the customs declarations and registered, under the same conditions, in the customs data-processing system and, where possible, on the accompanying documents used in connection with any such procedures.
9. Notifications and requests under paragraphs 5 to 8 of this Article shall take place by means of the electronic interface referred to in Article 26(1). Paragraphs 5 to 8 shall apply once the electronic interface referred to in Article 26(1) is in place.
10. Customs authorities may destroy a non-compliant relevant commodity or product upon the request of the competent authorities or where they deem it necessary and proportionate. The cost of such measure shall be borne by the natural or legal person holding the relevant commodity or product. Articles 197 and 198 of Regulation (EU) No 952/2013 shall apply accordingly. Upon request of competent authorities, non-compliant relevant commodities and products may alternatively be confiscated and placed by customs at the disposal of the competent authorities.
Article 25
Exchange of information and cooperation among authorities
1. To enable the risk-based approach referred to in Article 14(3) for relevant commodities and products entering or leaving the Union market and to ensure that checks are effective and performed in accordance with the requirements of this Regulation, the Commission, competent authorities and customs authorities shall cooperate closely and exchange information.
2. Customs authorities and competent authorities shall cooperate in accordance with Article 47(2) of Regulation (EU) No 952/2013 and exchange information necessary for the fulfilment of their functions under this Regulation, including via electronic means.
3. Risk-related information shall be exchanged:
(a) Between customs authorities in accordance with Article 46(5) of Regulation (EU) No 952/2013; and
(b) Between customs authorities and the Commission in accordance with Article 16(1) of Regulation (EU) No 952/2013.
4. Where, in relation to relevant commodities and products subject to this Regulation that are either in temporary storage or placed under a customs procedure other than
‘release for free circulation’, customs authorities at the first point of entry have reason to believe that those relevant commodities or products are not compliant with this Regulation, they shall transmit all relevant information to the competent customs office of destination.
Article 26 Electronic interfaces
1. The Commission shall develop an electronic interface based on the EU Single Window Environment for Customs to enable the transmission of data, in particular the notifications and requests referred to in Article 24, paragraphs 5 to 8, between
national customs systems and the information system referred to in Article 31. This electronic interface shall be in place at the latest four years from the date of adoption of the relevant implementing act referred to in paragraph 3.
2. The Commission may develop an electronic interface based on the EU Single Window Environment for Customs to enable:
(a) Traders and operators to make available the due diligence statement of a relevant commodity or product via national single window environment for customs referred to in Article 8 of Regulation [PO to check the reference number and article number after the proposal is adopted] and receive feedback thereon from competent authorities; and
(b) The transmission of that due diligence statement to the information system referred to in Article 31 of this Regulation.
3. The Commission shall adopt implementing acts specifying the details of implementation arrangements for paragraphs 1 and 2 and, in particular, defining the data, including its format, to be transmitted in accordance with paragraphs 1 and 2.
The implementing acts may also determine that certain specific data available in the due diligence statement and necessary for activities of customs authorities, including surveillance and fight against fraud, is transmitted and registered in EU and national customs systems. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 34(2).