Predlog carinskog zakona – Otvorena vlada

1. Naziv propisa Evropske unije : Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (Consolidated version – 20161224)Uredba (EU) broj 952/2013 Evropskog parlamenta i saveta od 9. oktobra 2013. godine o utvrđivanju Carinskog kodeksa Unije (Prečišćena verzija – 20161224) 2. „CELEX” oznaka EU propisa02013R0952-20161224 3. Organ državne uprave, odnosno drugi ovlašćeni predlagač propisa – Vlada 4. Datum izrade tabele: Obrađivač – Ministarstvo finansija 28.08.2017. 5. Naziv (nacrta, predloga) propisa čije odredbe su predmet analize usklađenosti sa propisom Evropske unije:Predlog carinskog zakonaThe Customs Law 6. Brojčane oznake (šifre) planiranih propisa iz baze NPAA:2016-4 7. Usklađenost odredbi propisa sa odredbama propisa EU:

a) |a1) |b) |b1) |v) |g) |d) | |Odredba propisa EU |Sadržina odredbe |Odredbe propisa Republike Srbije

Article

1.1

1.2

|Subject matter and scope |1.1

1.2.3

1.2.4 |Sadržaj i primena zakona |PU | | | |Article

1.3

6.1

6.2

6.3

|Means for the exchange and storage of information and common data requirements |5.1

5.2

5.3

|Sredstva za razmenu i čuvanje informacija

6.4 |4. By way of derogation from paragraph 1, the Commission may adopt in exceptional cases decisions allowing one or several Member States to use means for the exchange and storage of information other than electronic data-processing techniques.

Such a decision on a derogation shall be justified by the specific situation of the Member State requesting it and the derogation shall be granted for a specific period of time. The derogation shall be reviewed periodically and may be extended for further specific periods of time upon further application by the Member State to which it is addressed. It shall be revoked where no longer justified.

The derogation shall not affect the exchange of information between the Member State to which it is addressed and other Member States nor the exchange and storage of information in other Member States for the purpose of the application of the customs legislation | | |NU |Odredbe se odnose isključivo na zemlje članice EU | | |Article

7.1.a |Delegation of power |6.2 |Ovlašćenja |PU | | | |Article

7.1.b

7.1.c |Delegation of power |6.1.1

6.1.2 |Ovlašćenja |PU | | | |Article 8.1 |Conferral of implementing powers |6.2

11.3 |Pružanje informacija od strane carinskih organa |PU | | | |Article 15 |Provision of information to the customs authorities |12.1

12.3

12.4

1. Member States shall cooperate with the Commission to develop, maintain and employ electronic systems for the exchange of information between customs authorities and with the Commission and for the storage of such information, in accordance with the Code.

2. Member States to which a derogation has been granted in accordance with Article 6(4) shall not be required to develop, maintain and employ within the scope of that derogation the electronic systems referred to in paragraph 1 of this Article. | | |NU |Odredbe se odnose isključivo na zemlje članice EU | | |Article 17 |Conferral of implementing powers

The Commission shall specify, by means of implementing acts, the technical arrangements for developing, maintaining and employing the electronic systems referred to in Article 16(1).

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4). | | |NU |Odredbe se odnose isključivo na zemlje članice EU | | |Article

18.1

18.2 |

Customs representative

|13. |Carinski zastupnik |PU | | | |Article

18.3

18.4 |3. Member States may determine, in accordance with Union law, the conditions under which a customs representative may provide services in the Member State where he or she is established. However, without prejudice to the application of less stringent criteria by the Member State concerned, a customs representative who complies with the criteria laid down in points (a) to (d) of Article 39 shall be entitled to provide such services in a Member State other than the one where he or she is established.

The Commission shall specify, by means of implementing acts, the procedural rules on the conferral and proving of the entitlement referred to in Article 18(3).

Except where the effect of a decision is limited to one or several Member States, decisions relating to the application of the customs legislation shall be valid throughout the customs territory of the Union.

The Commission shall specify, by means of implementing acts, the procedural rules for annulling, revoking or amending favourable decisions.

26.1.2 |Ovlašćenja Vladi |PU | | | |Article

37.1a

37.1c

37.1d

38.1

38.2

38.3

38.5

38.6

38.7 |Application and authorisation |27 |Zahtev i odobrenje |PU | | | |Article

Articles 44 and 45 shall not apply to appeals lodged with a view to the annulment, revocation or amendment of a decision relating to the application of the customs legislation taken by a judicial authority, or by customs authorities acting as judicial authorities. | | |NU |Odredbe se odnose isključivo na zemlje članice EU | | |Article 44 |Right of appeal |30.

32. | |PU | | | |Article 45 |Suspension of implementation |31. |Odlaganje izvršenja |PU | | | |Article

46.1

46.2

46.4-8 |Risk management and customs controls |33.

|Upravljanje rizikom i carinska kontrola |PU | | | |Article 46.3 |3. Customs controls shall be performed within a common risk management framework, based upon the exchange of risk information and risk analysis results between customs administrations and establishing common risk criteria and standards, control measures and priority control areas.

1. Customs controls or formalities shall be carried out in respect of the cabin and hold baggage of persons either taking an intra-Union flight, or making an intra-Union sea crossing, only where the customs legislation provides for such controls or formalities.

2. Paragraph 1 shall apply without prejudice to either of the following:

(a) security and safety checks;

50.2 |

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

On imperative grounds of urgency relating to such measures, duly justified by the need to rapidly update the common risk management framework and adapt the exchange of risk information and analysis, common risk criteria and standards, control measures and priority control areas to the evolution of risks, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 285(5).

Where the opinion of the committee referred to in Article 285(1) is to be obtained by written procedure, Article 285(6) shall apply.

2. The Commission shall determine, by means of implementing acts, the ports or airports where, in accordance with Article 49, customs controls and formalities are applied to the following:

(a) the cabin and hold baggage of persons:

(i) taking a flight in an aircraft which comes from a non-Union airport and which, after a stopover at a Union airport, continues to another Union airport;

(ii) taking a flight in an aircraft which stops over at a Union airport before continuing to a non-Union airport;

(iii) using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a non-Union port;

(iv) on board pleasure craft and tourist or business aircraft;

(b) cabin and hold baggage:

(i) arriving at a Union airport on board an aircraft coming from a non-Union airport and transferred at that Union airport to another aircraft proceeding on an intra-Union flight;

(ii) loaded at a Union airport onto an aircraft proceeding on an intra-Union flight for transfer at another Union airport to an aircraft whose destination is a non-Union airport.

64.1

64.2

64.3

64.6

|Preferential origin of goods |48. | |PU | | | |Article

64.4

64.5 |4. In the case of goods benefiting from preferential measures applicable in trade between the customs territory of the Union and Ceuta and Melilla, as contained in Protocol 2 to the 1985 Act of Accession, the rules on preferential origin shall be adopted in accordance with Article 9 of that Protocol.

5. In the case of goods benefiting from preferential measures contained in preferential arrangements in favour of the overseas countries and territories associated with the Union, the rules on preferential origin shall be adopted in accordance with Article 203 TFEU. | | |NU |Odredbe se odnose isključivo na zemlje članice EU | | |Article 65 |Delegation of power |49. | |PU | | | |Article 66 |Conferral of implementing powers |49. | |PU | | | |Article 67 |Measures taken by the Commission |50. | |PU | | | |Article 68 |Conferral of implementing powers |50. | |PU | | | |Article 69 |Scope |51. |Oblast primene |PU | | | |Article 70 |Method of customs valuation based on the transaction value |52. |Metod carinskog vrednovanja na osnovu transakcijske vrednosti |PU | | | |Article 71 |Elements of the transaction value |53. |Elementi transakcijske vrednosti |PU | | | |Article 72 |Elements not to be included in the customs value |54. |Troškovi koji se ne uračunavaju u carinsku vrednost |PU | | | |Article 73 |Simplification |55. |Pojednostavljenje |PU | | | |Article 74 |Secondary methods of customs valuation |56. |Sekundarne metode carinskog vrednovanja |PU | | | |Article 75 |Delegation of power |64.11 |Ovlašćenja Vlade |PU | | | |Article 76 |Conferral of implementing powers |64.2 |Ovlašćenja Vlade |PU | | | |Article 77 |Release for free circulation and temporary admission |65. |Stavljanje robe u slobodan promet i privremeni uvoz |PU | | | |Article 78 |Special provisions relating to non-originating goods |66. |Carinski dug za robu bez porekla |PU | | | |Article 79 |Customs debt incurred through non-compliance |67. |Carinski dug nastao zbog neispunjavanja obaveza |PU | | | |Article 80 |Deduction of an amount of import duty already paid |68. |Odbitak iznosa uvoznih dažbina koji je već plaćen |PU | | | |Article 81 |Export and outward processing |69. |Izvoz i pasivno oplemenjivanje |PU | | | |Article 82 |Customs debt incurred through non-compliance |70. |Carinski dug nastao zbog neispunjavanja obaveza |PU | | | |Article 83 |Prohibitions and restrictions |71. |Zabrane i ograničenja |PU | | | |Article 84 |Several debtors |72. |Više dužnika |PU | | | |Article 85 |General rules for calculating the amount of import or export duty |73. |Opšta pravila za obračun iznosa uvoznih ili izvoznih dažbina |PU | | | |Article 86 |Special rules for calculating the amount of import duty |74. |Posebna pravila za obračun iznosa uvoznih dažbina |PU | | | |Article 87.1-3 |Place where the customs debt is incurred |75. |Mesto nastanka carinskog duga |PU | | | |Article 87.4 |4. If a customs authority establishes that a customs debt has been incurred under Article 79 or Article 82 in another Member State and the amount of import or export duty corresponding to that debt is lower than EUR 10 000, the customs debt shall be deemed to have been incurred in the Member State where the finding was made. | | |NU |Odredbe se odnose isključivo na zemlje članice EU | | |Article 88 |Delegation of power |76. |Ovlašćenja Vlade |PU | | | |Article 89 |General provisions |77. |Opšte odredbe |PU | | | |Article 89.2.1b

89.2.2 |(b) the guarantee may be used in more than one Member State.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

On imperative grounds of urgency relating to such measures, duly justified by the need to rapidly enhance the protection of the financial interests of the Union and of its Member States, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 285(5).

101.1

101.2

101.3.1

101.3.2 |Determination of the amount of import or export duty |88. | |PU | | | |Article

The Commission shall adopt, by means of implementing acts, measures to ensure mutual assistance between the customs authorities in case of incurrence of a customs debt.

112.1

112.2.1

112.3

112.4

112.2.2

112.2.3 |For a Member State whose currency is the euro, the rate of credit interest shall be equal to the interest rate as published in the Official Journal of the European Union, C series, which the European Central Bank applied to its main refinancing operations, on the first day of the month in which the due date fell, increased by one percentage point.

For a Member State whose currency is not the euro, the rate of credit interest shall be equal to the rate applied on the first day of the month in question by the National Central Bank for its main refinancing operations, increased by one percentage point, or, for a Member State for which the National Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member State’s money market, increased by one percentage point. | | |NU |Odredbe se odnose isključivo na zemlje članice EU | | |Article 113 |Enforcement of payment |99. |Prinudna naplata |PU | | | |Article

114.1.1

114.2-4 |Interest on arrears |100. |Zatezna kamata |PU | | | |Article

114.1.2

114.1.3 |For a Member State whose currency is the euro, the rate of interest on arrears shall be equal to the interest rate as published in the Official Journal of the European Union, C series, which the European Central Bank applied to its main refinancing operations, on the first day of the month in which the due date fell, increased by two percentage points.

For a Member State whose currency is not the euro, the rate of interest on arrears shall be equal to the rate applied on the first day of the month in question by the National Central Bank for its main refinancing operations, increased by two percentage points, or, for a Member State for which the National Central Bank rate is not available, the most equivalent rate applied on the first day of the month in question on the Member State’s money market, increased by two percentage points. | | |NU |Odredbe se odnose isključivo na zemlje članice EU | | |Article 115 |Delegation of power |101. |Ovlašćenja Vlade |PU | | | |Article

116.1

116.2

116.4-7 |General provisions |102. |Opšte odredbe |PU | | | |Article

116.3 |3. Where the customs authorities consider that repayment or remission should be granted on the basis of Article 119 or 120, the Member State concerned shall transmit the file to the Commission for decision in any of the following cases:

(a) where the customs authorities consider that the special circumstances are the result of the Commission failing in its obligations;

(b) where the customs authorities consider that the Commission committed an error within the meaning of Article 119;

(c) where the circumstances of the case relate to the findings of a Union investigation carried out under Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters ( 1 ), or under any other Union legislation or any agreement concluded by the Union with countries or groups of countries in which provision is made for carrying out such Union investigations;

(d) where the amount for which the person concerned may be liable in respect of one or more import or export operations equals or exceeds EUR 500 000 as a result of an error or special circumstances.

Notwithstanding the first subparagraph, files shall not be transmitted in either of the following situations: (a) where the Commission has already adopted a decision on a case involving comparable issues of fact and of law;

120.1-3 |Equity |106. |Pravičnost |PU | | | |Article

121.1-3 |Procedure for repayment and remission |107. |Postupak povraćaja i otpusta |PU | | | |Article

121.4 |4. Where a customs authority grants repayment or remission in accordance with Articles 119 and 120, the Member State concerned shall inform the Commission thereof. | | |NU |Odredbe se odnose isključivo na zemlje članice EU | | |Article 122 |Delegation of power

The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, laying down the rules with which it has to comply when taking a decision referred to in Article 116(3) and in particular on the following:

(a) the conditions for the acceptance of the file;

(b) the time-limit to take a decision and the suspension of that time-limit;

(c) the communication of the grounds on which the Commission intends to base its decision, before taking a decision which would adversely affect the person concerned;

(d) the notification of the decision;

123.1a |Conferral of implementing powers |108. |Ovlašćenje Vlade |PU | | | |Article

123.1b

123.1.2

123.2 |(b) informing the Commission in accordance with Article 121(4) and the information to be provided.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).

2. The Commission shall adopt the decision referred to in Article 116(3) by means of implementing acts.

Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 285(2).

134.1.5

134.1.7 |Ovlašćenja Vlade |PU | | | |Article 152 |Conferral of implementing power |134.1.1

134.1.2

134.1.3

134.1.6 |Ovlašćenja Vlade |PU | | | |Article 153 |Presumption of customs status of Union goods |135. |Carinski status domaće robe |PU | | | |Article 154 |Loss of customs status of Union goods |136. |Gubitak carinskog statusa domaće robe |PU | | | |Article 155 |Union goods leaving the customs territory of the Union temporarily |137. |Domaća roba koja privremeno napušta carinsko područje Republike |PU | | | |Article 156 |Delegation of power |138. |Ovlašćenja Vlade |PU | | | |Article 157 |Conferral of implementing powers |138.1 |Ovlašćenja Vlade |PU | | | |Article 158 |Customs declaration of goods and customs supervision of Union goods |139. |Deklaracija za robu i carinski nadzor domaće robe |PU | | | |Article 159.1

159.2 |Competent customs offices

1. Except where Union legislation provides otherwise, Member States shall determine the location and competence of the various customs offices situated in their territory.

191.2 |Results of the verification |165. |Rezultati provere |PU | | | |191.3 |3. The results of the verification made by the customs authorities shall have the same conclusive force throughout the customs territory of the Union. | | |NU |Odredbe se odnose isključivo na zemlje članice EU | | |Article 192.1.1

192.2

Where goods are moved from one point in the customs territory of the Union to another in accordance with the TIR Convention, the ATA Convention / Istanbul Convention, under cover of form 302 or under the postal system, the customs territory of the Union shall, for the purposes of such transport, be considered to form a single territory. | | |NU |Odredbe se odnose isključivo na zemlje članice EU | | |Article 229 |Exclusion of persons from TIR operations

1. Where the customs authorities of a Member State decide to exclude a person from TIR operations under Article 38 of the TIR Convention, that decision shall apply throughout the customs territory of the Union and TIR carnets lodged by that person shall not be accepted by any customs office.

198.1.2 | |PU | | | |Article 232 |Conferral of implementing powers |198.1.3 |Ovlašćenja Vlade |PU | | | |Article 233 |Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure |199. |Obaveze nosioca nacionalnog postupka tranzita, prevoznika i primaoca |PU | | | |Article 234 |Goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure |200. |Roba koja prolazi kroz teritoriju zemlje ili teritoriju van carinskog područja Republike Srbije u spoljnom nacionalnom postupku tranzita |PU | | | |Article 235 |Delegation of power |201.1.1 |Ovlašćenja Vlade |PU | | | |Article 236 |Conferral of implementing powers |201.1.2 |Ovlašćenja Vlade |PU | | | |Article 237 |Scope |202. |Oblast primene |PU | | | |Article 238 |Duration of a storage procedure |203. |Trajanje postupka smeštaja |PU | | | |Article 239 |Conferral of implementing powers |204. |Ovlašćenje Vlade |PU | | | |Article 240 |Storage in customs warehouses |205. |Smeštaj robe u carinsko skladište |PU | | | |Article 241 |Processing |206. |Oplemenjivanje |PU | | | |Article 242 |Responsibilities of the holder of the authorisation or procedure |207. |Odgovornost nosioca odobrenja ili postupka |PU | | | |Article 243.1

243.3

243.4 |Designation of free zones |208. |Određivanje slobodnih zona |PU | | | |Article 243.2 |2. Member States shall communicate to the Commission information on their free zones which are in operation. | | |NU |Odredbe se odnose isključivo na zemlje članice EU | | |Article 244 |Buildings and activities in free zones |209. |Građevinski objekti i delatnosti u slobodnim zonama |PU | | | |Article 245 |Presentation of goods and their placing under the procedure |210. |Dopremanje robe u slobodnu zonu i stavljanje u postupak |PU | | | |Article 246 |Union goods in free zones |211. |Domaća roba u slobodnim zonama |PU | | | |Article 247 |Non-Union goods in free zones |212. |Strana roba u slobodnim zonama |PU | | | |Article 248 |Taking goods out of a free zone |213. |Iznošenje robe iz slobodne zone |PU | | | |Article 249 |Customs status |214. |Carinski status |PU | | | |Article 250 |Scope |215. |Oblast primene |PU | | | |Article 251 |Period during which goods may remain under the temporary admission procedure |216 |Rok u kom roba može ostati u postupku privremenog uvoza |PU | | | |Article 252 |Amount of import duty in case of temporary admission with partial relief from import duty |217. |Iznos uvoznih dažbina u slučaju privremenog uvoza sa delimičnim oslobođenjem od plaćanja uvoznih dažbina |PU | | | |Article 253 |Delegation of power |215.3 |Oblast primene |PU | | | |Article 254 |End-use procedure |218. |Postupak upotrebe robe u posebne svrhe |PU | | | |Article 255 |Rate of yield |219. |Normativ |PU | | | |Article 256 |Scope |220. |Oblast primene |PU | | | |Article 257 |Period for discharge |221. |Rok za okončanje postupka aktivnog oplemenjivanja |PU | | | |Article 258 |Temporary re-export for further processing |222. |Privremeni ponovni izvoz robe radi daljeg oplemenjivanja |PU | | | |Article 259 |Scope |223. |Oblast primene |PU | | | |Article 260 |Goods repaired free of charge |224. |Roba popravljena bez plaćanja |PU | | | |Article 261 |Standard exchange system |225. |Sistem standardne zamene |PU | | | |Article 262 |Prior import of replacement products |226. |Prethodni uvoz proizvoda za zamenu |PU | | | |Article 263 |Lodging a pre-departure declaration |227. |Podnošenje prethodne deklaracije |PU | | | |Article 264 |Risk analysis |228. |Analiza rizika |PU | | | |Article 265 |Delegation of power |229.1.1