To: All Economic Operators

Subject:  Article 177 Section 5 Regulation (Eu) No 952/2013

All economic operators are being reminded that different items for the same consignment should be classified under the proper Commodity Code when submitting declarations in the Customs Electronic System (CES) or National Export System (NES).  This rule also applies for different items with the same rate of duty or when a EUR 1 or ATR certificate is presented. 

However, in accordance with the provisions of article 177 Section 5 REGULATION (EU) No 952/2013,  'where a consignment is made up of goods falling within different tariff subheadings, and dealing with each of those goods in accordance with its tariff subheading for the purpose of drawing-up the customs declaration would entail a burden of work and expense disproportionate to the import or export duty chargeable, the customs authorities may, upon application by the declarant, agree that import or export duty be charged on the whole consignment on the basis of the tariff subheading of the goods which are subject to the highest rate of import or export duty'.

On the other hand 'customs authorities shall refuse the use of the simplification referred to in paragraph 1 to goods subject to prohibitions or restrictions or excise duty where the correct classification is necessary to apply the measure'.

All economic operators who would like to avail themselves from the simplification referred to in this article are requested to make a formal request, subject to approval by the management.

Given that an approval is granted, declarant has to make sure that the proper commodity code is declared for items that are subject to prohibitions, restriction, excise duty or require clearance from any other governmental department.

Failing to comply with the above scenarios, economic operators will be liable to one hundred (€100) fine in accordance with the provisions of Section 63 (1) (f) of the Customs Ordinance Chapter 37.

Alan Mamo

Director Compliance & Systems