   
  
G/TFA/N/EU/1/Rev.6  
 
19 February  2021 
(21-1408) Page: 1/8 
Committee on Trade Facilitation  Original: English  
 
NOTIFICATION  UNDER ARTICLES 1.4, 10.4.3, 10.6.2 AND 12.2.2  
OF THE AGREEMENT ON TRADE FACILITATION  
COMMUNICATION FROM THE EUROPEAN UNION  
Revision  
The following communication, dated  15 February  2010 is being circulated at the request of the 
delegation of the European Union.  
 
_______________  
 
 
European Union hereby updates its transparency notification in response to Article 1.4 , 10.4.3, 
10.6.2 and 12.2.2  of the Agreement on Trade Facilitation.  
 
The update is to notify  under Article 1.1.b)  that the already notified 2020 Commission decision to 
exempt from duty and VAT certain EU entities procuring essential protective medical equipment is 
further extended until 3 0 April 202 1. In addition, under Article 1.1.f) the EU is notifying an urgency 
measure of temporary application in relation to the COVID -19 pandemic. The export authorisation 
requirement for C OVID -19 vaccines applies to exports of vaccines produced by companies with 
whom the EU has Advance Purchase Agreements. It has a duration of six weeks but could be 
extended unt il 31 March 2021. Based on the principle of international solidarity, exports to several 
destinations are exempted from the measure, such as, in particular, exports related to COVAX, in 
the context of a humanitarian emergency response as well as to EFTA, t he Western Balkans and the 
EU neighbourhood.  
 
For ease of reference, the measure s are  included in a consolidated EU -level notification of its 
transparency measures under the TFA. The changes are reflected in strikethrough  and/or bold and 
relate to the temporary measures notified with respect to Article 1.1(b) of the TFA.  
 
The rest of the information remains as previously submitted in document G/TFA/N/EU/1/Rev. 5. 
 
_______________  
 
 
Article 1, Paragraph 4  
The Official Journal of the European Union (OJEU) is the official gazette of record for the European 
Union (EU). The L Series, which i s published in all the official languages of the EU, contains EU 
legislation. The OJEU is available at: http://eur -lex.europa.eu/oj/direct -access.html . 
 
The European Union and its member States  also make available further descriptions, guidelines and 
databases to help traders and other interested parties with practical steps and interpretation.  
 
(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been 
published;  
 
In "PA RT A" of the sub -points below references are provided to the EU legislation published in the 
OJEU.  
 G/TFA/N/EU/1/Rev.6  
 
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  (b)  The Uniform Resource Locators of website(s) referred to in paragraph 2.1;  
 
In "PART B" of the sub -points below, Uniform Resource Locators (URL-s) of websites providing 
guidelines and further explanations of the procedures are indicated.  
 
1.1(a) Procedures for importation, exportation, and transit (including port, airport, and other entry -
point procedures), and required forms and documents;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code (UCC)  
(Regulation (EU) No 952/2013 of the European 
Parliament and of the Council)  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32015R244
6&from=EN  UCC Delegated Act  
(Commission Delegated Regulation No 
2015/2446)  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32015R244
7&from=EN  UCC Implementing Act  
(Commission Implementing Regulation No 
2015/2447)  
http://eur -lex.europa.eu/legal -
content/EN/TXT/?uri=uriserv:OJ.L_.2016.069
.01.0001.01.ENG&toc=OJ:L:2016:069:FULL  UCC Transitional D elegated Act  
(Commission Delegated Regulation No 2016/341)  
PART B  
Specific Trade facilitation measures have been adopted by the EU to facilitate trade in the 
specific circumstances under COVID 19 context at the following weblink:  Guidance on Customs 
issues related to the COVID -19 emergency, 30 March 2020 - 
https://ec.europa.eu/taxation_customs/business/guidance -customs-issues -related -covid-19-
emergency_en  
Guidelines for border management measures to protect health and ensure the availability of 
goods and essential services, 16 March 2020 - https://ec.europa.eu/home -
affairs/sites/homeaffairs/files/what -we-do/policies/european -agenda -migration/20200316_covid -
19-guidelines -for-border -management.pdf  
Communication from the Commission on the implementation of the Green Lanes under the 
Guidelines for border management measures to protect health and ensure the availability of 
goods and essential services, 23 March 2020 - 
https://ec.europa.eu/transport/sites/transport/files/legislation/2020 -03-23-communication -
green -lanes_en.pdf  
Communication from the Commission - European Commission Guidelines: Facilitating Air Cargo 
Operat ions during COVID -19 outbreak, 26 March 2020 - 
https://ec.europa.eu/transport/sites/transport/files/legislation/c20202010_en.pdf  
Commission Implementing Regul ation (EU) 2020/466 of 31 March on temporary measures to 
contain risks to human, animal and plant health and animal welfare during certain serious 
disruptions of Member States' control systems due to Coronavirus disease (COVID -19) - 
https://members.wto.org/crnattachments/2020/SPS/EEC/20_2299_00_e.pdf  
https://members.wto.org/crnattachments/2020/SPS/EEC/20_2299_00_f.pdf  
https://members.wto.org/crnattachments/2020/SPS/EEC/20_2299_00_s.pdf  
(This measure has been notified to the WTO SPS committee under G/SPS/N/EU/380)  
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/business/union -
customs -code_en  Explanations of the Union 
Customs Code  
http://ec.europa.eu/taxation_
customs/business/customs -
procedures_en  Explanations of EU customs 
procedures including import, G/TFA/N/EU/1/Rev.6  
 
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  export, transit and special 
procedures  
https://ec.europa.eu/taxation
_customs/business/union -
customs -code/ucc -guidance -
documents_en  Guidelines on Entry and 
Import, Simplifications, 
Transit and Customs Status, 
Special Procedures and 
Export  
European Commission  
Directorate General for Trade  http://www.exporthelp.europ
a.eu/thdapp/display.htm?pag
e=rt/rt_EUImportProcedures.
html&docType=main&languag
eId=EN  Export helpdesk  
EU import procedures  
 
1.1(b) Applied rates of duties and taxes of any kind imposed on or in connection with importation or 
exportation;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code Article 56 regulates 
Common Customs Tariffs  
PART B  
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/business/calculatio
n-customs -duties/what -is-
common -customs -
tariff/taric_en  Taric or integra ted Tariff of 
the European Union is a 
multilingual database in 
which are integrated all the 
measures relating to EU 
customs tariff, commercial 
and agricultural legislation.  
European Commission  
Directorate General for Trade  http://madb.europa.eu/madb
/euTariffs.htm   EU Tariffs section of the 
Market Access Database 
provides information on 
tariffs and other import 
measures applied to a given 
product imported into the 
EU. 
European Commission  https://ec.europa.eu/taxa
tion_customs/covid -19-
taxud -response/covid -19-
waiving -vat-and-customs -
duties -vital-medic al-
equipment_en  Commission Decision  -  
C(2020) 7511 final 
COMMISSION DECISION of 
28.10.2020 amending 
Decision (EU) 2020/491 on 
relief from import duties and 
VAT exemption on 
importation granted for 
goods needed to combat the 
effects of the COVID -19 
outbrea k during 2020  
The European Commission 
had already in April 2020 
published and notified the 
WTO of a decision , helping 
Member States affected by 
the fight against the 
coronavirus pandemic , to 
temporarily suspend 
customs duties and VAT on 
protective equipmen t, 
testing kits or medical 
devices such as ventilators. 
This made it easier 
financially to get the medical  G/TFA/N/EU/1/Rev.6  
 
- 4 - 
 
    equipment that doctors, 
nurses  and patients 
desperately need.  The initial 
measure applied for a period 
of six months, and was 
further extended. On  28 
October 2 020, a further 
Commission decision  notified 
to the WTO  prolonged the 
exemption on imports to the 
EU27 Member States until 
the end of April 2021. (For 
the UK, the exemption was 
prolonged until 31 December 
2020 but now the transition 
period with the UK ende d). 
The duty and VAT free 
importation applies to: state 
organizations (state bodies, 
public bodies and other 
bodies governed by public 
law including hospitals, 
governmental organizations, 
communes/towns, regional 
governments, etc.), 
charitable or philanthr opic 
organizations approved by 
the competent authorities of 
the Member States  
 
1.1(c) Fees and charges imposed by or for governmental agencies on or in connection with 
importation, exportation or transit;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1   Union Customs Code Article 52 regulates fees and 
charges  
PART B  
Fees and charges imposed in the EU are rare and those having equivalent effect to customs duties 
are prohibited by the Treaties, under the control of the Court of Justice of the European Union.  
 
1.1(d) Rules for the classification or valuation of products for cust oms purposes;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code Article 57 regulates 
classification  
http://eur -lex.europa.eu/legal -
content /en/TXT/?uri=CELEX:31987R2658  Council Regulation (EEC) No 2658/87 on the tariff 
and statistical nomenclature and on the Common 
Customs Tariff  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code Articles 69 -76 regulate 
valuation of products  
PART B  
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/business/calculatio
n-customs -duties/what -is-
common -customs -
tariff/combined -
nomenclature_en  Tariff classification rules  G/TFA/N/EU/1/Rev.6  
 
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  https://ec.europa.eu/taxation
_customs/business/calculatio
n-customs -duties/customs -
valuation_en  Customs valuation rules  
 
1.1(e) Laws, regulations, and administrative rulings of general application relating to rules of origin;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1   Union Customs Code Articles 59 -64 regulate rules 
of origin  
PART B  
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/business/calculatio
n-customs -duties/rules -
origin_e n Information on both 
preferential and non -
preferential arrangements  
European Commission  
Directorate General for Trade  http://trade.ec.europa.eu/tra
dehelp/basic -rules Export helpdesk  
Both preferential and non -
preferential arrangements 
are included  
 
1.1(f) Import, export or transit restrictions or prohibitions;  
 
PART A  
The URL links in part B contain links to the legal basis of the different import, export and transit 
restrictions and prohibitions. The legal basis differs depending on the nature of the goods and the 
risks involved.  
PART B  
European Commission  
Directorate General for Taxation 
and Customs Union  http://ec.europa.eu/taxation_
customs/business/customs -
controls/safety -health -
environment -customs -
controls_en   Sanitary, phytosanitary, 
environmental, p roduct 
safety requirements, control 
of medicines and organic 
farming products  
European Commission  
Directorate General for Trade  http://trade.ec.europa.eu/tra
dehelp/sanitary -and-
phytosanitary -requirements  Export helpdesk  
Sanitary and phytosanitary 
requirements  
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/sites/taxation/files/
pr_list_08 -04-
2016_public_vers ion_en.pdf  The EU list of all legal acts on 
restrictions and prohibitions 
is published at the 
explanatory website and link 
provided. The website 
provides a link to the legal 
basis of the different import, 
export and transit 
restrictions and prohibitions. 
The legal basis differs 
depending on the nature of 
the goods and the risks 
involved.  
This list of legal acts is 
subject to updates in the 
future.  G/TFA/N/EU/1/Rev.6  
 
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  European Commission  Commission Implementing 
Regulation (EU) 2021/111 
of 29 January 2021 making 
the exportation of certain 
products subject to the 
production of an export 
authorization;  
Official Journal L 31I, 
30.1.2021  
 
https://eur -
lex.europa.eu/legal -
content/EN/TXT/PDF/?uri
=CELEX:32021R0111&fro
m=EN  
 
Application period: six 
weeks from 30.01.2021 
with the  possibility of 
implementation until 
31.03.2021  
 
It is implemented by 
Member S tates 
administrations  The EU is notifying an 
urgency measure of 
temporary application in 
relation to the C OVID -19 
pandemic. The export 
authorisation 
requirement for Covid -19 
vaccines applies to 
exports of vaccines 
produced by companies 
with whom the EU has 
Advance Purchase 
Agreements. It has a 
duration of six weeks but 
could be extended until 
31 March 2021. Based on 
the principle of 
international solidarity, 
exports to several 
destinations are 
exempted from the 
measure, such as, in 
particular, exports 
related to COVAX, in the 
context of a humanitarian 
emergency response as 
well as to EFTA, the 
Western Balkans and the 
EU neighbourhood.  
 
1.1(g) Penalty provisions for breaches of import, export, or transit formalities;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code Article 42 regulates 
penalties  
 
1.1(h) Procedures for appeal or re view;  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code Articles 44 -45 regulate 
appeals and review procedures  
 
1.1(i) Agreements or parts thereof with any country or countries relating to importation, exportation, 
or transit; and  
 
PART A  
The URL links in part B contain links to the agreements concluded by the EU on customs and trade 
related matters.  
PART B  
European Commission  
Directorate General for Trade  http://ec.europa.eu/trade/poli
cy/countries -and-
regions/agreements/  EU Trade Agreements  
European Union  
External Actions Service  http://ec.europa.eu/world/agr
eements/searchByActivity.do?
parent=8507&xmlname=746
&actName=Customs  List of treaties related to 
Customs  G/TFA/N/EU/1/Rev.6  
 
- 7 - 
 
  European Co mmission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/business/internatio
nal-affairs_en  EU Customs international 
affairs  
 
1.1(j) Procedures relating to the administration of tariff quotas.  
 
PART A  
http://eur -lex.europa.eu/legal -
content/EN/TXT/PDF/?uri=CELEX:32013R095
2&rid=1  Union Customs Code Article 56 regulates Tariff 
Quotas  
PART B  
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/business/calculatio
n-customs -duties/what -is-
common -customs -tariff/tariff -
quotas_en  Tariff Quotas  
 
(c) The contact information of the enquiry points referred to in paragraph 3.1  
 
European Commission  
Directorate General for Trade  http://trade.ec.europa.eu/tra
dehelp/about -us Export helpdesk with 
possibility to send requests 
for more information  
http://ec.europa.eu/trade/tra
de-policy -and-you/contacts/  Enquiries on trade policy  
European Commission  
Directorate General for Taxation 
and Customs Union  http://ec.europa.eu/taxation_
customs/contacts_en  Customs info point  
The European Commission 
operates a central contact 
centre to ensure all inquiries 
are responded in a timely 
manner by the rig ht experts.  
European Commission  
Directorate General for Health 
and Food Safety  http://ec.europa.eu/dgs/healt
h_food -
safety/about_us/contact_en.h
tm SPS Enquiry Point  
 
Article 10, paragraph 4.3  
 
Members shall notify the Committee of the details of operation of the single window  
 
European Commission  
Directorate General for Taxation 
and Customs Union  https://ec.europa.eu/taxation
_customs/general -
information -
customs/electronic -
customs /eu-single -window -
environment -for-customs_en  EU single window initiative  
 
Article 10, paragraph 6.2  
 
Each Member shall notify the Committee  and publish its measures on the use of customs 
brokers.  
 
EU legislation does not require the use of customs brokers. EU legislation only defines "customs 
representatives" (Article 18 of the Union Customs Code), the use of which is neither mandatory nor 
limited to a certain professional class (as the customs brokers) and the rules governing them are 
set out in a transparent way.  
 G/TFA/N/EU/1/Rev.6  
 
- 8 - 
 
  Article 12, paragraph 2.2  
 
Each Member shall notify the Committee  of the details of its contact point for the exchange 
of this information.  
 
European Anti -fraud Office (OLAF)  
European Commission  
200 Rue de la Loi, B -1049 Brussels  
Scope:  General questions (policy, 
legislation, application)  Operational matters, requests for assistance, 
coordination of enquiries at EU level  
Name:  Ms Lara DOBINSON  Mr James SWEENEY  Mr. Jacky MARTEAU  
Function:  Head of Unit B.1 Customs , 
Trade and Tobacco Anti -
Fraud Strategy  Head of Unit B.3  
Customs and Trade – 
Operations and 
Investigations  Head of Unit B.2  
Illicit Trade, Health and 
Environment - 
Operations and 
Investigations  
Telephone:  +(32-2) 29 64276  +(32-2) 29 56037  +(32-2) 29 50457  
E-mail: OLAF-FM-
B1@ec.europa.eu  OLAF-FM-
B3@ec.europa.eu  OLAF-FM-
B2@ec.europa.eu  
 
__________  