Date: 2021-11-05Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Implementing Regulation (EU) 2021/1922 of 4 November 2021 amending Implementing Regulation (EU) 2018/1517 laying down detailed rules implementing certain provisions of Council Regulation (EU) 2018/581 temporarily suspending the autonomous Common Customs Tariff duties on certain goods of a kind to be incorporated in or used for aircraft
Issued by European Commission
· Directorate-General for Taxation and Customs Union
Executive Summary:
Commission Implementing Regulation (EU) 2021/1922 amends Implementing Regulation (EU) 2018/1517 to include CAA Form 1 certificates issued by the United Kingdom Civil Aviation Authority (CAA) as equivalent to EASA Form 1 certificates. This change impacts the autonomous Common Customs Tariff duties on certain aircraft goods. The regulation is effective retroactively from January 1, 2021, and entered into force the day after its publication in the Official Journal of the European Union.
Key Points / Main Content:
* **Amendment:** Annex II to Implementing Regulation (EU) 2018/1517 is amended to include CAA Form 1 as an equivalent to EASA Form 1.
* **Recognition of CAA Form 1:** CAA Form 1 certificates issued by the CAA are considered equivalent to EASA Form 1 certificates as of January 1, 2021.
* **Scope:** This equivalence applies to goods listed in Annex I to Implementing Regulation (EU) 2018/1517, allowing them to benefit from the import duty suspension under Regulation (EU) 2018/581.
* **Retroactive Application:** The regulation applies retroactively from January 1, 2021, for CAA Form 1 certificates issued for products developed and certified before December 31, 2020.
Impact Analysis:
* **EU Economic Operators:**
* Impact: Can now use CAA Form 1 certificates for importing goods under the duty suspension, provided the conditions of Regulation (EU) 2018/581 are met.
* Action Required: Ensure that CAA Form 1 certificates are accepted as equivalent to EASA Form 1 when importing relevant aircraft goods.
* **United Kingdom Civil Aviation Authority (CAA):**
* Impact: CAA Form 1 certificates are now recognized as equivalent to EASA Form 1 by the EU.
* Action Required: Continue issuing CAA Form 1 certificates in accordance with the Trade and Cooperation Agreement.
* **Customs Authorities of Member States:**
* Impact: Need to recognize CAA Form 1 certificates as equivalent to EASA Form 1 for the purpose of duty suspension.
* Action Required: Implement the amended regulation and accept CAA Form 1 certificates as valid proof for duty suspension eligibility.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
Commission Implementing Regulation EU 2021/1922: A European Commission regulation amending Implementing Regulation EU 2018/1517 regarding Common Customs Tariff duties on aircraft goods.
Council Regulation EU 2018/581: A Council Regulation temporarily suspending the autonomous Common Customs Tariff duties on certain goods of a kind to be incorporated in or used for aircraft.
European Atomic Energy Community: An international organisation established by the Treaty of Rome in 1957 with the purpose of creating a specialist market for nuclear power in Europe.
United Kingdom of Great Britain and Northern Ireland: A sovereign country in north-western Europe, commonly known as the United Kingdom or Britain.
Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland: An agreement covering trade and other cooperation aspects between the EU and the UK after Brexit.
United Kingdom Civil Aviation Authority: The UK's independent aviation regulator.
EASA Form 1: An authorised release certificate issued by the European Union Aviation Safety Agency.
5.11.2021 EN Official Journal of the European Union L 391/43
COMMISSION IMPLEMENTING REGULATION (EU) 2021/1922
of 4 November 2021
amending Implementing Regulation (EU) 2018/1517 laying down detailed rules implementing
certain provisions of Council Regulation (EU) 2018/581 temporarily suspending the autonomous
Common Customs Tariff duties on certain goods of a kind to be incorporated in or used for aircraft
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EU) 2018/581 of 16 April 2018temporarily suspending the autonomous Common
Customs Tariff duties on certain goods of a kind to be incorporated in or used for aircraft, and repealing Regulation (EC)
No 1147/2002(1), and in particular Article 2(2), thereof,
Whereas:
(1) Regulation (EU) 2018/581 temporarily suspends the autonomous Common Customs Tariff duties on certain goods
of a kind to be incorporated in or used for aircraft.
(2) Annex II to Commission Implementing Regulation (EU) 2018/1517(2)lists the certificates which are deemed to be
equivalent to the authorised release certificate EASA Form 1, which can be used by EU economic operators when
importing goods under the suspension and within the conditions laid down by Regulation (EU) 2018/581.
(3) The Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community,
of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part (‘the
Agreement’)(3), was signed on behalf of the Union on 29 December 2020. It applied provisionally from 1 January
2021until 30 April 2021and formally entered into force on 1 May 2021.
(4) The Agreement covers aviation safety matters, including cooperation with the United Kingdom Civil Aviation
Authority (CAA) issuing authorised release certificates. It is, therefore, appropriate to consider CAA Form 1
certificates issued by the CAA as equivalent to EASA Form 1 and to include them in the list in Annex II to
Implementing Regulation (EU) 2018/1517.
(5) Implementing Regulation (EU) 2018/1517 should therefore be amended accordingly.
(6) In accordance with Annex 30 ‘Airworthiness and Environment Certification’ to the Agreement, and in particular
Article 15, point (a), and Article 21(1) and (2) thereof, CAA Form 1 certificates issued by the CAA for products
developed and certified before 31 December 2020 are regarded as sufficient for the goods listed in Annex I to
Implementing Regulation (EU) 2018/1517 to benefit from the import duty suspension within the meaning of
Article 1(1) of Regulation (EU) 2018/581, as from 1 January 2021. Therefore, this Regulation should apply
retroactively with regard to such certificates in order to ensure legal certainty for economic operators, and should
enter into force as a matter of urgency.
(7) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
(1) OJ L 98, 18.4.2018, p. 1.
(2) Commission Implementing Regulation (EU) 2018/1517 of 11 October 2018 laying down detailed rules implementing certain
provisions of Council Regulation (EU) 2018/581 temporarily suspending the autonomous Common Customs Tariff duties on certain
goods of a kind to be incorporated in or used for aircraft (OJ L 256, 12.10.2018, p. 58).
(3) OJ L 149, 30.4.2021, p. 10.L 391/44 EN Official Journal of the European Union 5.11.2021
HAS ADOPTED THIS REGULATION:
Article 1
Annex II to Implementing Regulation (EU) 2018/1517 is amended and the following row is added:
Aviation Authority Authorised Release Certificate
‘United Kingdom Civil Aviation Authority CAA Form 1(1)
(1) As of 1.1.2021.’
Article 2
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2021.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 4 November 2021.
For the Commission
The President
Ursula VON DER LEYEN