COMMISSION REGULATION (EC) No 502/1999 of 12 February 1999 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to the Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), as last amended by European Parliament and Council Regulation (EC) No 82/97 (2) and in particular Article 249 thereof,
(1) Whereas Commission Regulation (EEC) No 2454/93 (3), as last amended by Regulation (EC) No 46/1999 (4) lays down provisions for the implementation of Regulation (EEC) No 2913/92;
(2) Whereas difficulties during recent years throughout the transit procedures have caused, and continue to cause, significant losses for the budgets of the Member States and Community's own resources and represent a permanent threat to European trade and economic operators;
(3) Whereas modernisation of transit procedures is therefore considered to be necessary and their computerisation represents a significant element in modernisation;
(4) Whereas a Council resolution with regard to the computerisation of customs transit was adopted by the Internal Market Council, at its meeting on 23 November 1995 (5); the need for computerisation was recognised in Decision No 210/97/EC of the European Parliament and of the Council of 19 December 1996 adopting an action programme for customs in the Community (Customs 2000) (6);
(5) Whereas computerisation was further recommended by the European Parliament's Temporary Committee of Inquiry into the Community Transit System (7) and by the Commission in its action plan for transit in Europe (8);
(6) Whereas the introduction of new computerised procedures based on the use of modern information technology and electronic data interchange (EDI) requires the adaptation of legal provisions to answer the procedural, technical, security-linked and legal certainty needs;
(7) Whereas the implementation of technical, procedural and physical security measures is of vital importance to achieve and maintain a reliable and secure operation of computerised transit system;
(8) Whereas the European Parliament and Council have adopted on 24 October 1995 Directive 95/46/EC (9) on the protection of individuals with regard to the processing of personal data and on the free movement of such data;
(9) Whereas, the implementation of a new computerised transit system in different functional phases requires a legal framework to be established according to this development;
(10) Whereas the measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EEC) No 2454/93 is hereby amended as follows:
(1) In Article 341 the following paragraph 1a is inserted:
'1a. Under the conditions and in the manner which they shall determine, and with due regard to the principles laid down by customs rules, the customs authorities may allow the declaration or some of the particulars thereof to be lodged using discs or magnetic tapes, or by the exchanging of information by similar means, where appropriate in coded form.`
(2) Article 345(2) is replaced by the following:
'2. The loading list shall be produced in the number of copies required by the customs authorities.`
(3) Article 346(2) is replaced by the following:
'2. The T1 declaration shall be produced at the office of departure in the number of copies required by the customs authorities.`
(4) Article 350(1) is replaced by the following:
'1. The goods shall be transported together with the T1 document issued by the customs office of departure. Where authorised, the document may be printed from the principal's computer system.`
(5) The following Articles 350a to 350d are inserted:
'Article 350a
1. Where the transit declaration is processed at the office of departure by computer systems the T1 document shall be replaced by the transit accompanying document as specified in Article 350c, first paragraph.
2. In the case referred to in paragraph 1 the office of departure shall retain the declaration and communicate the release by providing the transit accompanying document to the principal. In this case Article 249 and Article 348(2) shall not apply.
Article 350b
1. Where provisions in this Title refer to any copies, declarations or documents meaning a T1 document accompanying the consignment in Community transit, these provisions shall apply mutatis mutandis to the transit accompanying document.
2. Where a reference is made to more than one copy of the document the customs authorities shall provide the additional copies of the transit accompanying document, where appropriate.
Article 350c
1. The transit accompanying document shall conform to the specimen and particulars in Annex 45a.
2. The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this regulation.
Article 350d
1. Where appropriate the transit accompanying document shall be supplemented by a list of items the specimen and particulars of which are in Annex 45b or by a loading list.
2. A loading list or a list of items referred to in a transit accompanying document shall form an integral part thereof and shall not be separated from that document.`
(6) Article 373(2) is replaced by the following:
'2. The guarantee referred to in paragraph 1 may be a cash deposit lodged with the office of departure. In that case, it shall be returned when the external Community transit procedure is discharged at the office of departure.`
(7) Article 374 is replaced by the following:
'Article 374
The guarantor shall be released from his obligations as provided for in Article 199(1) of the Code and in addition he shall be released from his obligations upon expiry of a period of 12 months from the date of registration of the T1 declaration where he has not been advised by the customs authorities of the Member State of departure of the non-discharge of the external Community transit procedure.
Where, within the period provided for in the first subparagraph, the guarantor has been advised by the customs authorities of the non-discharge of the external Community transit procedure, he shall, in addition, be notified that he is or may be required to pay the amounts for which he is liable in respect of the Community transit operation in question. This notification shall reach the guarantor not later than three years after the date of registration of the T1 declaration. Where no such notification has been made before the expiry of that time limit, the guarantor shall likewise be released from his obligations.`
(8) The following text is added after Article 388:
'CHAPTER 6a
Additional provisions applicable where transit data is exchanged using information technology and computer networks between customs authorities
Section 1
Scope
Article 388a
1. Without prejudice to special circumstances and to the provisions of this Title concerning the Community transit procedure, which, where appropriate, shall apply mutatis mutandis, the exchange of information between customs authorities described in this Chapter shall take place using information technology and computer networks.
2. The provisions of this Chapter shall apply only to the external and internal Community transit procedure.
Article 388b
The provisions of this Chapter shall not apply to:
(a) transport of goods by rail in accordance with Article 413 to 441;
(b) transport of goods by air in accordance with Article 444;
(c) transport of goods by sea, where simplified procedures are applied in accordance with Article 448; and
(d) transport of goods by pipeline.
Section 2
Security
Article 388c
1. In addition to the security requirements presented in Article 4a(2) the customs authorities shall establish and maintain adequate security arrangements for the effective, reliable and secure operation of the complete transit system.
2. To ensure the abovementioned level of security each input, modification and deletion of data shall be recorded indicating the purpose of such processing, its time and the person initiating the processing. In addition to that the original data or any data which was subject to such processing shall be maintained for a period of at least three calendar years from the end of the year to which such data refers, or for a longer period if so defined elsewhere.
3. The customs authorities shall monitor the security regularly.
4. The customs authorities concerned shall inform each other of all suspected breaches of security.
Section 3
Transit declaration
Article 338d
1. By way of derogation from Article 222(1) a transit declaration made using a data-processing technique, as defined in Article 4a(1)(a), shall conform to the structure and particulars in Annexes 37a and 37b.
2. Without prejudice to paragraph 1 where the transit declaration is made in accordance with Article 388f, Articles 222 to 224 shall apply.
Article 388e
Under the conditions and in the manner they shall determine, and with due regard to the principles laid down by customs rules, the customs authorities may allow loading lists to be used as the descriptive part of the transit declaration made using a data-processing technique.
Section 4
Authorised consignors
Article 388f
1. By way of derogation from Article 398, the authorised consignor shall lodge a transit declaration with the office of departure before the intended release of the goods.
2. The authorisation may be granted only to a person who, in addition to the conditions laid down in Article 399, lodges his transit declarations and communicates with customs authorities using a data-processing technique.
Article 388g
By way of derogation from Article 400(b) the authorisation shall specify in particular the period within which the authorised consignor shall lodge a declaration in order that the customs authorities may carry out necessary controls before the intended release of the goods.
Section 5
Operation of the procedure
Article 388h
The office of departure shall, at the latest on release of the goods, notify the transit movement to the declared office of destination, using the message specified in Annexes 37a and 37b.
Article 388i
1. By way of derogation from Article 356(2) the office of destination shall retain the transit accompanying document and shall communicate the arrival to the office of departure immediately using the message specified in Annexes 37a and 37b, and, without delay, shall forward the control results to the office of departure as soon as these are available using the message specified in the same Annexes.
2. The communication of the arrival to the office departure may not be used as proof of the regularity of a transit operation.
Article 388j
Where transit data is exchanged using information technology and networks between the office of departure and the office of destination, the control of the goods shall be carried out using the communication received from the office of departure as a basis for such control.`
(9) Annex 37a, as shown in Annex I to this Regulation, is inserted.
(10) Annex 37b, as shown in Annex II to this Regulation, is inserted.
(1) Annex 38a, as shown in Annex III to this Regulation, is inserted.
(2) Annex 45a, as shown in Annex IV to this Regulation, is inserted.
(13) Annex 45b, as shown in Annex V to this Regulation, is inserted.
Article 2
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities.
It shall apply from 31 March 1999. However the provisions of Article 350a, first paragraph Commission Regulation (EEC) No 2454/93, shall be applied at office of departure at the latest when the computerised transit system is implemented at this office.
The authorisations granted in accordance with Article 398 that are valid at the time of entry into force of this Regulation, shall comply with the requirements of Articles 388f and 388g at the latest by 31 March 2004.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 12 February 1999.