I. – Pursuant to Article 79(2)(a) of Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the verification of compliance with food law, feed law, animal health and welfare rules, plant health rules and plant protection products, amending Regulations of the European Parliament and of the Council (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031, Council Regulations (EC) No 1/2005 and (EC) No 1099/2009 and Council Directives 98/58/EC, 1999/74/EC, 2007/43/EC, 2008/119/EC and 2008/120/EC, and repealing Regulations of the European Parliament and of the Council (EC) No 854/2004 and (EC) No 882/2004, Council Directives 89/608/EEC, 89/662/EEC, 90/425/EEC, 91/496/EEC, 96/23/EC, 96/93/EC and 97/78/EC and Council Decision 92/438/EEC, a fee shall be levied on imports into the customs territory, under all customs procedures:
1° Foodstuffs of non-animal origin subject to enhanced controls and listed in Annex I to Commission Implementing Regulation (EU) 2019/1793 of 22 October 2019 on the temporary reinforcement of official controls and emergency measures governing the entry into the Union of certain goods from certain third countries, implementing Regulations (EU) 2017/625 and (EC) No 178/2002 of the European Parliament and of the Council and repealing Commission Regulations (EC) No 669/2009, (EU) No 884/2014, (EU) 2015/175, (EU) 2017/186 and (EU) 2018/1660 ;
2° Food of non-animal origin to which an emergency measure provided for in Annex II of the aforementioned Commission Implementing Regulation (EU) 2019/1793 of 22 October 2019 or in acts adopted pursuant to Article 53 of Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures in matters of food safety applies.
II. – The fee is payable by the importer. It is jointly and severally payable by his customs representative when the latter is acting under an indirect representation mandate, within the meaning of Article 18 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the European Union Customs Code.
It is recovered by the customs service in accordance with the same rules and subject to the same guarantees and privileges as for customs duties.
III. – Infringements are recorded and punished, proceedings are taken and cases are investigated and judged in accordance with the conditions laid down in this Code.
IV. – The fee is due for each imported consignment as defined in paragraph 37 of Article 3 of the aforementioned Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 or in the acts adopted pursuant to Article 53 of the aforementioned Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002. The amount is set by order of the Minister for Customs, for each type of product, on the basis of the cost of laboratory analysis for the contaminant in question, the hourly cost of the agent carrying out the inspection and the inspection frequency defined in the aforementioned Commission implementing regulation (EU) 2019/1793 of 22 October 2019 and in the acts adopted pursuant to Article 53 of the aforementioned Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002.