|Author (Corporate)||Council of the European Union|
|Series Title||Official Journal of the European Union|
|Series Details||L 98|
On 4 December 2017 the European Commission presented a proposal to replace Regulation (EC) No 1147/2002 providing for the temporary suspension of autonomous common customs tariff duties on certain goods imported for use in the manufacture and repair of aircraft.
The Council of the European Union adopted the new Regulation on 16 April 2018.
Regulation (EC) No 1147/2002 provides for the temporary suspension of the autonomous common customs tariff duties on certain goods imported with ‘airworthiness certificates’. These certificates (now known as ‘authorised release certificates’) were issued by the national aviation in the state where the aircraft was registered, and certified that the items incorporated in the aircraft were manufactured in conformity to an approved design according to the applicable aviation legislation of that time.
The Regulation has simplified customs procedures for duty-free imports of parts, components and other goods that are used for the manufacture, repair, maintenance, rebuilding, modification or conversion of aircraft and were previously imported under different customs suspensive procedures (e.g. ‘inward processing’, ‘end-use’ and ‘warehousing’ procedures).
Some provisions in the Regulation require updating to take account of legal and technological developments. In particular, in order to ensure compliance with legal developments in the aviation sector, provisions should refer to ‘authorised release certificates’ rather than ‘airworthiness certificates’. Also, the term ‘original certificates’ is obsolete, since certificates are now issued in electronic form.
For the sake of legal certainty and to ensure uniform application of the Regulation, this Proposal will empower the Commission to establish a list of codes of the Combined Nomenclature under which the goods in question can be classified, and a list of certificates. It will also allow swift action where these codes or certificate lists have to be amended. The proposed new Regulation clarifies, simplifies, reduces administrative burden for economic operators and customs administrations, and supports the competitiveness of the EU aeronautics industry.
|Subject Categories||Taxation, Trade|
|Subject Tags||Customs Union|
|Keywords||Common Customs Tariff
|International Organisations||European Union [EU]|