On 13 August 2016 the changes in the provisions of the Regulation came into force from 2013 concerning exemptions in the tax on goods and services and the conditions for applying those exemptions. The changes are due to a change in the nomenclature of customs procedures in the EU Customs Code.
The customs warehousing procedure was replaced by the customs warehousing procedure in the Union Customs Code and the processing procedure under customs control was terminated.
Amendments to the EU Customs Code entered into force on 1 May 2016 This has also made it necessary to amend other laws and regulations, including the Regulation on exemptions from and conditions of application of goods and services (Journal of Laws of 2013, item 1722).
The customs warehousing procedure was replaced by the customs warehousing procedure in the Union Customs Code and the processing procedure under customs control was terminated.
Therefore, the changes were also made in the Finance Minister's regulation from 18 July 2016 amending the Regulation on exemptions from tax on goods and services and the conditions for applying those exemptions (Journal of Laws of 2016, item 1140; hereinafter: the amending Regulation) the processing procedure under customs control was deleted and the customs warehousing procedure was replaced by the customs warehousing procedure.
Under the transitional provision of the amending Regulation (section 2) in order to maintain the continuity of the existing arrangements for imports of goods covered by the customs warehousing or processing procedure under customs control before the entry into force of the Regulation, the exemption of imports of those goods will continue to be subject to compliance with the condition of non-imposition under customs legislation.