Commission Regulation (EC) No 2787/2000
of 15 December 2000
amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
(Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), as last amended by Regulation (EC) No 2700/2000 of the European Parliament and of the Council(2), (hereinafter referred to as "the Code"), and in particular Article 249 thereof,
Whereas:
(1) Member States may wish to engage in simplification test programmes to evaluate initiatives taken in particular at international level, to harmonise and simplify customs procedures. Without prejudice to the application of Council Regulation (EC) No 1172/95 of 22 May 1995 on the statistics relating to the trading of goods by the Community and its Member States with non-member countries(3), as last amended by Regulation (EC) No 374/98(4), this type of initiative may require derogations from the application of Commission Regulation (EEC) No 2454/93(5), as last amended by Regulation (EC) No 1602/2000(6), for the period necessary to carry out such test programmes.
(2) Experience has shown that some of the provisions on authorising the operation of regular shipping services should be adjusted.
(3) Simpler and clearer Community transit rules would benefit business and customs services alike.
(4) The problems encountered in recent years in connection with the transit procedures have caused significant losses for the budgets of the Member States and the Community and have represented a constant threat to European business and traders.
(5) These procedures should therefore be modernised to make them more business-oriented while still ensuring effective protection of the public interests of the Member States and the Community.
(6) The circumstances in which use of the Community transit procedure is mandatory should be defined more clearly.
(7) A clear distinction should also be made between a standard procedure applicable to all traders and simplifications applicable only to traders complying with certain conditions. This calls for a balanced approach which takes risk into account and benefits reliable traders by specifically authorising them to use simplifications while maintaining the principle of free access to the basic transit procedure.
(8) To ensure uniform application of Article 94(4) of the Code, rules and conditions should be laid down for reducing the amount of a comprehensive guarantee and waiving guarantees. The rules and conditions should take into account both an operator's reliability and the risks attaching to the goods.
(9) The circumstances in which use of a lower comprehensive guarantee or a comprehensive guarantee may be prohibited for goods involving greater risks should also be set out.
(10) Pending the coming on stream of the full computerised transit system, the administration of and controls on the Community transit procedures could be improved by incorporating in the provisions a number of rules clearly stating the procedures to be applied and the time limits to be observed to ensure a quality service for transit users.
(11) New provisions should be added to Community transit legislation to facilitate and speed up debt recovery.
(12) Certain corrections should be made to the content with regard to references to the TIR Convention.
(13) In view of technical progress in the production of malt, the standard rates of yield with regard to unroasted and roasted malt should be adjusted.
(14) Commission Regulation (EC) No 2513/98(7) updates Annex I to Regulation (EEC) No 1501/95(8) which sets out the processing coefficients for the production of unroasted and roasted malt used in order to calculate the export refunds on processed products. The standard rates of yield should therefore be calculated on the basis of those coefficients.
(15) To avoid disadvantages in terms of the advance payment of export refunds in accordance with Council Regulation (EEC) No 565/80(9), as last amended by Regulation (EC) No 2026/83(10), provision should be made to the new standard rates of yield for prefinanced goods to apply with effect from 1 September 1998.
(16) Regulation (EEC) No 2454/93 should be amended accordingly.
(17) Certain transitional provisions of the present Regulation should replace those in Article 2 of Commission Regulation (EC) No 502/1999(11). For reasons of clarity, the latter should therefore be deleted.
(18) The measures provided for in 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 amended as follows:
1. The following Article 4c is added in Part I, Title I, Chapter 3:
"Article 4c
For test programmes using data-processing techniques designed to evaluate possible simplifications, the customs authorities may, for the period strictly necessary to carry out the programme, waive the requirement to provide the following information:
(a) the declaration provided for in Article 178(1);
(b) by way of derogation from Article 222(1), the particulars relating to certain boxes of the Single Administrative Document which are not necessary for the identification of the goods and which are not the factors on the basis of which import or export duties are applied.
However, the information shall be available on request in the framework of a control operation.
The amount of import duties to be charged in the period covered by a derogation granted pursuant to the first subparagraph shall not be lower than that which would be levied in the absence of a derogation.
Member States wishing to engage in such test programmes shall provide the Commission in advance with full details of the proposed test programme, including its intended duration. They shall also keep the Commission informed of actual implementation and results. The Commission shall inform all the other Member States."
2. In Article 215(1), second subparagraph, the figures "(1, 4, 5 and 7)" are replaced by the figures "(1, 4 and 5)".
3. In the first indent of Article 263, the words "Articles 406 to 409" are replaced the words "Articles 406, 407 and 408".
4. The heading of Part II, Title II is replaced by:
"CUSTOMS STATUS OF GOODS AND TRANSIT"
5. Chapters 1 and 2 of Part II, Title II are deleted.
6. Article 313(2) is amended as follows:
(a) in the first subparagraph, point (a) is replaced by the following:
"(a) goods brought into the customs territory of the Community in accordance with Article 37 of the Code.
Nevertheless in accordance with Article 38(5) of the Code, goods brought into the customs territory of the Community shall be deemed to be Community goods unless it is established that they do not have Community status:
- where, if carried by air, the goods have been loaded or transhipped at an airport in the Community customs territory, for consignment to another airport in the Community customs territory, provided that they are carried under cover of a single transport document drawn up in a Member State, or
- where, if carried by sea, the goods have been shipped between ports in the Community customs territory by a regular shipping service authorised in accordance with Articles 313a and 313b";
(b) the second subparagraph is deleted.
7. Article 313b is amended as follows:
(a) Paragraphs 1 and 2 are replaced by the following:
"1. Where a shipping company defining its service, makes an application, the customs authorities of a Member State in whose territory that company is established may, with the agreement of the other Member States concerned, authorise the establishment of a regular shipping service.
2. The application shall contain the following details:
(a) the ports concerned,
(b) the names of the vessels assigned to the regular service, and
(c) any further information required by the customs authorities, in particular the shipping service's timetable."
(b) In paragraph 3, points (a) and (b) are replaced by the following:
"(a) are established in the Community and whose records will be available to the competent customs authorities;
(b) have not committed any serious or repeated offences in connection with the operation of a regular shipping service".
(c) In paragraph 6, last sentence, the words "using the procedure provided for in paragraph 4" are deleted and the following new sentences added:"If the details required in paragraph 2(a) change, the procedure provided for in paragraph 4 shall apply."
8. Article 314 is amended as follows:
(a) In paragraph 1, first sentence, the words "under paragraph 2" are replaced by "in accordance with Article 314c(1)".
(b) Paragraph 2 is deleted.
(c) In paragraph 3, the phrase "in paragraph 2" is replaced by the phrase "in Article 314c(1)".
(d) Paragraph 4 is deleted.
9. The following text is inserted after Article 314:
"Article 314a
The customs administrations of the Member States shall assist one another in checking the authenticity and accuracy of the documents and verifying that the procedures used in accordance with the provisions of this Title to prove the Community status of goods have been correctly applied.
Section 2
Proof of Community status
Article 314b
For the purposes of this Section, 'competent office' means the customs authorities responsible for certifying the Community status of goods.
Article 314c
1. Without prejudice to goods placed under the internal Community transit procedure, proof that the goods have Community status may be established solely by one of the following means:
(a) by one of the documents provided for in Articles 315 to 317b;
(b) in accordance with the rules laid down in Articles 319 to 323;
(c) by the accompanying document referred to in Commission Regulation (EEC) No 2719/92(12);
(d) by the document provided for in Article 325;
(e) by the label provided for in Article 462a(2);
(f) by the document provided for in Article 816 certifying the Community status of the goods; or
(g) by the T5 control copy described in Article 843.
2. Where the documents or rules referred to in paragraph 1 are used for Community goods with packaging not having Community status, the document certifying the Community status of the goods shall bear one of the following endorsements:
(a) envases N
(b) N-emballager
(c) N-Umschließungen
(d) Συσκευασία Ν
(e) N packaging
(f) emballages N
(g) imballaggi N
(h) N-verpakkingen
(i) embalagens N
(j) N-pakkaus
(k) N förpackning.
3. Subject to the conditions for issuing the documents being met, the documents referred to in Articles 315 to 323 may be issued retroactively. Where this is the case, they shall bear one of the following phrases in red:
(l) Expedido a posteriori,
(m) Udstedt efterfoelgende,
(n) Nachträglich ausgestellt,
(o) Εκδοθέν εκ των υστέρων,
(p) Issued retroactively,
(q) Délivré a posteriori,
(r) Rilasciato a posteriori,
(s) Achteraf afgegeven,
(t) Emitido a posteriori,
(u) Annettu jälkikäteen,
(v) Utfärdat i efterhand.
Subsection1
T2L document"
10. Article 315 is replaced by the following:
"Article 315
1. Proof of the Community status of goods shall be furnished by the production of a T2L document. That document shall be drawn up in accordance with paragraphs 3 to 5.
2. Proof of the Community status of goods consigned to or from a part of the customs territory of the Community, where Directive 77/388/EEC does not apply, shall be furnished by the production of a T2LF document.
Paragraphs 3 to 5 of this Article and Articles 316 to 324f shall apply mutatis mutandis to the T2LF document.
3. The T2L document shall be made out on a form corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 31 and 32.
Where necessary, the said form may be supplemented by one or more continuation sheets corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 33 and 34.
Where Member States do not authorise the use of continuation sheets when a computerised system is used to produce declarations, the form shall be supplemented by one or more forms corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 31 and 32.
4. The person concerned shall enter 'T2L' in the right-hand subdivision of box 1 of the form and 'T2Lbis' in the right-hand subdivision of box 1 of any continuation sheets used.
5. Loading lists drawn up in accordance with the specimen in Annex 45 and made out in accordance with Annex 44a may be used instead of continuation sheets as the descriptive part of a T2L document."
11. The following Article 315a is inserted:
"Article 315a
The customs authorities may authorise any person fulfilling the conditions of Article 373 to use as loading lists lists which do not comply with all the requirements of Annexes 44a and 45.
Article 385(1), second subparagraph, (2) and (3) shall apply mutatis mutandis."
12. Article 316 is replaced by the following:
"Article 316
1. Subject to the provisions of Article 324f, a T2L document shall be drawn up in a single original.
2. At the request of the person concerned, T2L documents and, where necessary, any continuation sheets or loading lists used, shall be endorsed by the competent office. Such endorsements shall comprise the following, which should, as far as possible, appear in box 'C. Office of departure':
(a) in the case of T2L documents, the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration, where this is required;
(b) in the case of continuation sheets or loading lists, the number appearing on the T2L document, which shall be entered by means of a stamp including the name of the competent office, or by hand; where it is entered by hand, it shall be accompanied by the official stamp of the said office.
The documents shall be returned to the person concerned."
13. The following is inserted after Article 316:
"Subsection 2
Commercial documents".
14. Article 317(2), (3) and (4) is replaced by the following:
"2. The invoice or transport document referred to in paragraph 1 shall include at least the full name and address of the consignor, or of the person concerned where this is not the consignor, the number and kind, marks and reference numbers of the packages, a description of the goods, the gross mass in kilograms and, where necessary, the container numbers.
The person concerned shall mark the said document clearly with the 'T2L' symbol, accompanied by his handwritten signature.
3. At the request of the person concerned, the invoice or transport document duly completed and signed by him shall be endorsed by the competent office. The endorsement shall include the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration where such a declaration is required.
4. If the total value of the Community goods covered by the invoice or transport document, completed and signed in accordance with paragraph 2 of this Article or Article 224, does not exceed EUR 10000, the person concerned shall not be required to submit that document for endorsement by the competent office.
In that case, the invoice or transport document shall include, in addition to the information set out in paragraph 2, the particulars of the competent office."
15. Article 317a is amended as follows:
(a) In paragraph 2, the second subparagraph is amended as follows:
(i) Point (c) is replaced by the following:
"(c) the normal trade description of the goods including sufficient detail to permit their identification;".
(ii) Point (f) is replaced by the following:
"(f) the following entries for the status of the goods:
- the letter 'C' (equivalent to 'T2L') for goods whose Community status can be demonstrated,
- the letter 'F' (equivalent to 'T2LF') for goods whose Community status can be demonstrated, consigned to or originating in a part of the Community customs territory where the provisions of Directive 77/388/EEC do not apply,
- the letter 'N' for all other goods."
(b) Paragraph 3 is replaced by the following:
"3. At the request of the shipping company, the manifest it has duly completed and signed shall be endorsed by the competent office. The endorsement shall include the name and stamp of the competent office, the signature of an official at that office and the date of endorsement."
16. The following Article 317b is inserted:
"Article 317b
Where the simplified Community transit procedures provided for in Articles 444 and 448 are used, proof of Community status shall be provided by entering the letter 'C' (equivalent to 'T2L') alongside the relevant items on the manifest."
17. Article 318 is deleted and the following is inserted:
"Subsection 3
Other proof specific to certain operations"
18. In Article 319(1), first sentence, the words "and subject to Article 314(2)" are deleted.
19. In Article 320, point (b) is replaced by the following:
"(b) in other cases, in accordance with Articles 315 to 319 and 321, 322 and 323."
20. In Article 321, the words "Articles 315 to 318" are replaced by the words "Articles 315 to 317b".
21. Articles 323a and 324 are deleted and the following subsection 4 is inserted.
"Subsection 4
Proof of Community status of goods provided by an authorised consignor
Article 324a
1. The customs authorities of each Member State may authorise any person, hereinafter referred to as the 'authorised consignor', who satisfies the requirements of Article 373 and proposes to establish the Community status of goods by means of a T2L document in accordance with Article 315, or by means of one of the documents stipulated in Articles 317 to 317b, hereinafter referred to as 'commercial documents', to use such documents without having to present them for endorsement to the competent office.
2. The provisions of Articles 374 to 378 shall apply, mutatis mutandis, to the authorisation referred to in paragraph 1.
Article 324b
The authorisation shall specify, in particular:
(a) the office assigned responsibility for pre-authenticating the forms used for drawing up the documents concerned, for the purposes of Article 324c(1)(a);
(b) the manner in which the authorised consignor shall establish that the forms have been properly used;
(c) the excluded categories or movements of goods;
(d) the period within which and the manner in which the authorised consignor shall notify the competent office in order to enable it to carry out any necessary controls before departure of the goods.
Article 324c
1. The authorisation shall stipulate that the front of the commercial documents concerned or box 'C. Office of departure' on the front of the forms used for the purposes of compiling T2L document and, where appropriate, the continuation sheets, must be:
(a) stamped in advance with the stamp of the office referred to in Article 324b(a) and signed by an official of that office; or
(b) stamped by the authorised consignor with a special metal stamp approved by the customs authorities and corresponding to the specimen in Annex 62. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose.
The provisions of Article 401 shall apply mutatis mutandis.
2. Not later than on consignment of the goods, the authorised consignor shall complete and sign the form. He shall also enter in box 'D. Control by office of departure' of the T2L document, or in a clearly identifiable space on the commercial document used, the name of the competent office, the date of completion of the document, and one of the following endorsements:
- Expedidor autorizado
- Godkendt afsender
- Zugelassener Versender
- Εγκεκριμένος αποστολέας
- Authorised consignor
- Expéditeur agréé
- Speditore autorizzato
- Toegelaten afzender
- Expedidor autorizado
- Hyväksytty lähettäjä
- Godkänd avsändare.
Article 324d
1. The authorised consignor may be authorised not to sign T2L documents or commercial documents used bearing the special stamp referred to in Annex 62 which are drawn up by an electronic or automatic data processing system. Such authorisation shall be subject to the condition that the authorised consignor has previously given those authorities a written undertaking acknowledging his liability for the legal consequences arising from all T2L documents or commercial documents issued bearing the special stamp.
2. T2L documents or commercial documents drawn up in accordance with paragraph 1 shall contain in place of the authorised consignor's signature one of the following endorsements:
- Dispensa de firma
- Fritaget for underskrift
- Freistellung von der Unterschriftsleistung
- Δεν απαιτείται υπογραφή
- Signature waived
- Dispense de signature
- Dispensa dalla firma
- Van ondertekening vrijgesteld
- Dispensada a assinatura
- Vapautettu allekirjoituksesta
- Befriad från underskrift.
Article 324e
1. The customs authorities of the Member States may authorise shipping companies not to draw up the manifest serving to demonstrate the Community status of goods until, at the latest, the day after the departure of the vessel and, in any case, before its arrival at the port of destination.
2. The authorisation referred to in paragraph 1 shall be granted only to international shipping companies which:
(a) fulfil the conditions of Article 373; by way of derogation from Article 373(1)(a) shipping companies need not be established in the Community if they have a regional office there, and
(b) use electronic data interchange systems to transmit information between the ports of departure and destination in the Community, and
(c) operate a significant number of voyages between the Member States on recognised routes.
3. On receipt of an application, the customs authorities of the Member State where the shipping company is established shall notify the other Member States in whose respective territories the ports of departure and intended destination are situated of that application.
If no objection is received within 60 days of the date of notification, the customs authorities shall authorise use of the simplified procedure described in paragraph 4.
This authorisation shall be valid in the Member States concerned and shall apply only to transit operations between the ports to which it refers.
4. The simplification shall be operated as follows:
(a) the manifest for the port of departure shall be transmitted by electronic data interchange system to the port of destination;
(b) the shipping company shall enter in the manifest the information indicated in Article 317a(2);
(c) on request, a printout of the manifest transmitted by electronic data exchange system shall be presented to the customs authorities at the port of departure at the latest on the working day following the departure of the vessel and in any case before it arrives at its port of destination;
(d) a printout of the data exchange manifest shall be presented to the customs authorities at the port of destination.
5. Article 448(4) shall apply mutatis mutandis.
Article 324f
The authorised consignor shall make a copy of each T2L document or each commercial document issued under this subsection. The customs authorities shall specify the conditions under which the copy shall be presented for purposes of control and retained for at least two years."
22. In the heading "Section 2 - Specific provisions concerning products of sea-fishing and other products taken from the sea by boats", in Chapter 3 of Title II of Part II, the words "Section 2" are replaced by the words "Subsection 5".
23. In Article 325(1), first sentence, the words "For the purposes of this section" are replaced by the words "For the purposes of this subsection".
24. Article 337 is deleted.
25. Chapters 4 to 6a of Part II, Title II are replaced by the following:
"CHAPTER 4
Community transit
Section 1
General provisions
Article 340a
The provisions of this Chapter shall apply to external and internal Community transit, except if provided otherwise.
The goods involving higher risk of fraud are listed in Annex 44c. When a provision of the present Regulation refers to that Annex, any measure related to goods in that Annex shall apply only when the quantity of those goods exceeds the corresponding minimum. Annex 44c shall be reviewed at least once a year.
Article 340b
For the purposes of this Chapter, the following definitions shall apply:
1. 'office of departure': means the customs office where declarations placing goods under the Community transit procedure are accepted;
2. 'office of transit' means: (a) the customs office at the point of exit from the customs territory of the Community when the consignment is leaving that territory in the course of a transit operation via a frontier between a Member State and a third country other than an EFTA country, or
(b) the customs office at the point of entry into the customs territory of the Community when the goods have crossed the territory of a third country in the course of a transit operation;
3. 'office of destination': means the customs office where goods placed under the Community transit procedure must be presented in order to end the procedure;
4. 'office of guarantee': means the office where the customs authorities of each Member State decide that guarantees furnished by a guarantor shall be lodged;
5. 'EFTA countries': means all EFTA countries and any other country that has acceded to the Convention of 20 May 1987 on a common transit procedure(13).
Article 340c
1. Community goods shall be placed under the internal Community transit procedure if they are consigned:
(a) from a part of the customs territory of the Community where the provisions of Directive 77/388/EEC apply, to a part of the customs territory of the Community where those provisions do not apply; or
(b) from a part of the customs territory of the Community where the provisions of Directive 77/388/EEC do not apply, to a part of the customs territory of the Community where those provisions do apply; or
(c) from a part of the customs territory of the Community where the provisions of Directive 77/388/EEC do not apply, to a part of the customs territory of the Community where those provisions do not apply either.
2. Without prejudice to paragraph 3, Community goods which are consigned from one point in the customs territory of the Community to another through the territory of one or more EFTA countries pursuant to the Convention on a common transit procedure, shall be placed under the internal Community transit procedure.
Goods covered by the first subparagraph which are carried entirely by sea or air shall not be required to be placed under the internal Community transit procedure.
3. Where Community goods are exported to an EFTA country or transit the territory of one or more EFTA countries and the provisions of the Convention on a common transit procedure apply, they shall be placed under the external Community transit procedure under the following conditions:
(a) if they have undergone customs export formalities with a view to refunds being granted on export to third countries under the common agricultural policy; or
(b) if they have come from intervention stocks, are subject to measures of control as to use and/or destination, and have undergone customs formalities on export to third countries under the common agricultural policy; or
(c) if they are eligible for the repayment or remission of import duties on condition that they are exported from the customs territory of the Community; or
(d) if in the form of compensating products or goods in the unaltered state, they have undergone customs formalities on export to third countries in order to discharge the inward processing procedure, drawback system, with a view to obtaining repayment or remission of customs duty.
Article 340d
Goods to which the Community transit procedure applies may be carried between two points in the Community customs territory via the territory of a third country other than an EFTA country provided that that they are carried through that third country under cover of a single transport document drawn up in a Member State. Where this is so, the effect of the transit procedure shall be suspended in the territory of the third country.
Article 340e
1. The Community transit procedure shall be compulsory in respect of goods carried by air only if they are loaded or reloaded at an airport in the Community.
2. Without prejudice to Article 91(1) of the Code, use of the Community transit procedure shall be compulsory for goods carried by sea if they are carried by a regular shipping service authorised in accordance with Articles 313a and 313b.
Article 341
The provisions of Chapters 1 and 2 of Title VII of the Code and the provisions of this Title shall apply mutatis mutandis to other charges within the meaning of Article 91(1)(a) of the Code.
Article 342
1. The guarantee furnished by the principal shall be valid throughout the Community.
2. Where the guarantee is furnished by a guarantor, the guarantor shall indicate an address for service or appoint an agent in each Member State.
3. A guarantee needs to be furnished for Community transit operations carried out by the railway companies of the Member States under a procedure other than the simplified procedure referred to in Article 372(1)(g)(i).
Article 343
Each Member State shall provide the Commission with a list, in the agreed format, of the customs offices competent to handle Community transit operations, indicating their respective identification numbers and duties and stating the days and hours when they are open. Any changes to this information shall be communicated to the Commission.
The Commission shall communicate this information to the other Member States.
Article 344
The characteristics of the forms other than the Single Administrative Document used in the Community transit system shall be set out in Annex 44b.
Section 2
Procedure
Subsection 1
Individual guarantee
Article 345
1. The individual guarantee shall cover the full amount of customs debt liable to be incurred, calculated on the basis of the highest rates applicable to the goods in the Member State of departure.
However, the rates to take into consideration for the calculation of the individual guarantee cannot be less than a minimal rate, when such a rate is mentioned in the fifth column of Annex 44c.
2. Individual guarantees in the form of a cash deposit shall be lodged at the office of departure. They shall be repaid when the procedure has been discharged.
3. An individual guarantee furnished by a guarantor may be in the form of individual guarantee vouchers for an amount of EUR 7000, issued by the guarantor to persons who intend to act as principal.
The guarantor shall be liable for up to EUR 7000 per voucher.
Article 346
1. An individual guarantee furnished by a guarantor shall correspond to the specimen in Annex 49.
Where the office of departure is not the office of guarantee, the latter shall keep a copy of the instrument by which it has accepted the guarantor's undertaking. The principal shall present the original at the office of departure, where it shall be retained. Where necessary this office may request a translation into the official language, or one of the official languages, of the Member State concerned.
2. Where required by national law, regulation or administrative provision, or by common practice, each Member State may allow the undertaking referred to in paragraph 1 to take a different form provided it has the same legal effect as the undertaking shown in the specimen.
Article 347
1. In the case referred in Article 345(3), the individual guarantee shall correspond to the specimen in Annex 50.
Article 346(2) shall apply mutatis mutandis.
2. The individual guarantee voucher shall be drawn up on a form corresponding to the specimen in Annex 54. The guarantor shall indicate on the voucher the last date on which it may be used, which may not be later than one year from the date of issue.
3. The guarantor may issue individual guarantee vouchers which are not valid for a Community transit operation involving goods listed in Annex 44c.
To do so, the guarantor shall endorse each individual guarantee voucher diagonally with one of the following phrases:
- Validez limitada
- Begrænset gyldighed
- Beschränkte Geltung
- Περιορισμένη ισχύς
- Limited validity
- Validité limitée
- Validità limitata
- Beperkte geldigheid
- Validade limitada
- Voimassa rajoitetusti
- Begränsad giltighet.
4. The principal shall deliver to the office of departure the number of individual guarantee vouchers corresponding to the multiple of EUR 7000 required to cover the total amount referred to in Article 345(1). The vouchers shall be retained by the office of departure.
Article 348
1. The office of guarantee shall revoke its decision accepting the guarantor's undertaking if the conditions laid down at the time of issue are no longer fulfilled.
Equally, the guarantor may cancel his undertaking at any time.
2. The revocation or cancellation shall become effective on the 16th day following the date on which the guarantor or the office of guarantee, as appropriate, is notified.
From the date on which the revocation or cancellation becomes effective, no individual guarantee vouchers issued earlier may be used for placing goods under the Community transit procedure.
3. The Member State responsible for the relevant office of guarantee shall notify the Commission forthwith of any revocation or cancellation and the date on which it becomes effective. The Commission shall notify the other Member States thereof.
Subsection 2
Means of transport and declarations
Article 349
1. Each transit declaration shall include only the goods loaded or to be loaded on a single means of transport for carriage from one office of departure to one office of destination.
For the purposes of this Article, the following shall be regarded as constituting a single means of transport, on condition that the goods carried are to be dispatched together:
(a) a road vehicle accompanied by its trailer(s) or semi-trailer(s);
(b) a set of coupled railway carriages or wagons;
(c) boats constituting a single chain;
(d) containers loaded on a single means of transport within the meaning of this Article.
2. A single means of transport may be used for loading goods at more than one office of departure and for unloading at more than one office of destination.
Article 350
Loading lists drawn up in accordance with Annex 44a and corresponding to the specimen in Annex 45 may be used instead of the continuation sheets as the descriptive part of transit declarations, of which they shall form an integral part.
Article 351
In the case of consignments comprising both goods which must be placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure, the transit declaration bearing the 'T' symbol shall be supplemented by:
(a) continuation sheets bearing the 'T1bis', 'T2bis' or 'T2Fbis' symbol, as appropriate, or
(b) loading lists bearing the 'T1', 'T2' or 'T2F' symbol, as appropriate.
Article 352
Where the 'T1', 'T2' or 'T2F' symbols have been omitted from the right-hand subdivision of box 1 of the transit declaration or where, in the case of consignments containing both goods placed under the internal Community transit procedure and goods placed under the external Community transit procedure, the provisions of Article 351 have not been complied with, the goods shall be deemed to have been placed under the external Community transit procedure.
However, for the purposes of charging export duty or implementing any of the common commercial policy export measures, such goods shall be deemed to be moving under the internal Community transit procedure.
Article 353
1. By derogation from Article 222(1), a transit declaration lodged by means of a data-processing technique, as defined in Article 4a(1)(a), shall comply with the structure and notes set out in Annex 37a.
2. Subject to 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 transit declarations lodged by means of a data-processing technique.
Article 354
Subject to 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 transit declarations, or some of the particulars thereof, to be lodged by means of discs, magnetic tapes or other similar data media, where appropriate in coded form.
Subsection 3
Formalities at the office of departure
Article 355
1. Goods placed under the Community transit procedure shall be carried to the office of destination along an economically justified route.
2. Without prejudice to Article 387, for goods on the list in Annex 44c, or when the customs authorities or the principal consider it necessary, the office of departure shall prescribe an itinerary and enter in box 44 of the transit declaration at least the Member States to be transited, taking into account any details communicated by the principal.
Article 356
1. The office of departure shall set a time limit within which the goods must be presented at the office of destination, taking into account the itinerary, any current transport or other legislation and, where appropriate, the details communicated by the principal.
2. The time limit prescribed by the office of departure shall be binding on the customs authorities of the Member States whose territory is entered during a Community transit operation and shall not be altered by those authorities.
3. Where the goods are presented at the office of destination after expiry of the time limit prescribed by the office of departure and where this failure to comply with the time limit is due to circumstances which are explained to the satisfaction of the office of destination and are not attributable to the carrier or the principal, the latter shall be deemed to have complied with the time limit prescribed.
Article 357
1. Without prejudice to paragraph 4, goods to be placed under the Community transit procedure shall not be released unless they are sealed.
2. The following shall be sealed:
(a) the space containing the goods, where the means of transport has been approved under other rules or recognised by the office of departure as suitable for sealing;
(b) each individual package, in other cases.
Seals must have the characteristics set out in Annex 46a.
3. Means of transport may be recognised as suitable for sealing on condition that:
(a) seals can be simply and effectively affixed to them;
(b) they are so constructed that no goods can be removed or introduced without leaving visible traces or without breaking the seals;
(c) they contain no concealed spaces where goods may be hidden;
(d) the spaces reserved for the load are readily accessible for inspection by the customs authorities.
Any road vehicle, trailer, semi-trailer or container approved for the carriage of goods under customs seal in accordance with an international agreement to which the European Community is a party shall be regarded as suitable for sealing.
4. The office of departure may dispense with sealing if, having regard to other possible measures for identification, the description of the goods in the transit declaration or in the supplementary documents make them readily identifiable.
A goods description shall be deemed to permit identification of the goods where it is sufficiently precise to permit easy identification of the quantity and nature of the goods.
Where the office of departure grants a waiver from sealing, it shall enter one of the following endorsements in the transit declaration, opposite the heading 'seals affixed' of box 'D. Control by office of departure':
- Dispensa
- Fritaget
- Befreiung
- Απαλλαγή
- Waiver
- Dispense
- Dispensa
- Vrijstelling
- Dispensa
- Vapautettu
- Befrielse.
Article 358
1. Where a transit declaration is processed at an office of departure by a computer system, copies No 4 and No 5 of the declaration shall be replaced by a transit accompanying document corresponding to the specimen and notes in Annex 45a.
2. Where appropriate, the transit accompanying document shall be supplemented by a list of items corresponding to the specimen and notes in Annex 45c, or a loading list. These lists shall form an integral part of the transit accompanying document.
3. In the circumstances referred to in paragraph 1 the office of departure shall retain the declaration and authorise release of the goods by issuing the transit accompanying document to the principal.
4. Where authorised, the transit accompanying document may be printed out from the principal's computer system.
5. Where the provisions of this Title refer to copies of the declaration accompanying a consignment, these provisions shall apply, mutatis mutandis, to the transit accompanying document.
Subsection 4
Formalities en route
Article 359
1. Goods placed under the Community transit procedure shall be carried under cover of copies No 4 and No 5 of the transit declaration returned to the principal by the office of departure.
The consignment and copies No 4 and No 5 of the transit declaration shall be presented at each office of transit.
2. The carrier shall present a transit advice note made out on a form corresponding to the specimen in Annex 46 to each office of transit, which shall retain it.
3. Where goods are carried via an office of transit other than that mentioned in copies No 4 and No 5 of the transit declaration, the office of transit used shall send the transit advice note without delay to the office of transit initially forseen.
Article 360
1. The carrier shall be required to make the necessary entries in copies No 4 and 5 of the transit declaration and present them with the consignment to the customs authorities of the Member State in whose territory the means of transport is located:
(a) if the prescribed itinerary is changed and the provisions of Article 355(2) apply;
(b) if seals are broken in the course of a transport operation for reasons beyond the carrier's control;
(c) if goods are transferred to another means of transport; any such transfer must be made under the supervision of the customs authorities which may, however, authorise transfers to be made without their supervision;
(d) in the event of imminent danger necessitating immediate partial or total unloading of the means of transport;
(e) in the event of any incident or accident capable of affecting the ability of the principal or the carrier to comply with his obligations.
2. Where the customs authorities consider that the Community transit operation concerned may continue in the normal way they shall take any steps that may be necessary and then endorse copies No 4 and 5 of the transit declaration.
Subsection 5
Formalities at the office of destination
Article 361
1. The goods and copies No 4 and No 5 of the transit declaration shall be presented at the office of destination.
2. The office of destination shall register copies No 4 and No 5 of the transit declaration, record on them their date of arrival and enter the details of any controls carried out.
3. At the request of the principal, and to provide evidence of the procedure having ended in accordance with Article 365(2), the office of destination shall endorse an extra copy No 5 or a copy of copy No 5 of the transit declaration with one of the following phrases:
- Prueba alternativa
- Alternativt bevis
- Alternativnachweis
- Εναλλακτική απόδειξη
- Alternative proof
- Preuve alternative
- Prova alternativa
- Alternatief bewijs
- Prova alternativa
- Vaihtoehtoinen todiste
- Alternativt bevis.
4. A transit operation may end at an office other than the one entered in the transit declaration. That office shall then become the office of destination.
Where the new office of destination comes under the jurisdiction of a Member State other than the one having jurisdiction over the office originally designated, the new office of destination shall enter in box 'I. Control by office of destination' of copy No 5 of the transit declaration one of the following endorsements in addition to the usual observations it is required to make:
- Diferencias: mercancías presentadas en la oficina (nombre y país)
- Forskelle: det sted, hvor varerne blev frembudt (navn og land)
- Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte (Name und Land)
- Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο (Όνομα και χώρα)
- Differences: office where goods were presented (name and country)
- Différences: marchandises présentées au bureau (nom et pays)
- Differenze: ufficio al quale sono state presentate le merci (nome e paese)
- Verschillen: kantoor waar de goederen zijn aangebracht (naam en land)
- Diferenças: mercadorias apresentadas na estãncia (nome e país)
- Muutos: toimipaikka, jossa tavarat esitetty (nimi ja maa)
- Avvikelse: varorna uppvisade för kontor (namn, land).
Article 362
1. The office of destination shall issue a receipt on request to the person presenting copies No 4 and No 5 of the transit declaration.
2. The form for the receipt shall correspond to the specimen in Annex 47. Alternatively, the receipt may be made out on specimen on the back of copy No 5 of the transit declaration.
3. The receipt shall be completed in advance by the person concerned. It may contain other particulars relating to the consignment, except in the space reserved for the office of destination. The receipt shall not be used as proof of the procedure having ended within the meaning of Article 365(2).
Article 363
The customs authorities of the Member State of destination shall return copy No 5 of the transit declaration to the customs authorities in the Member State of departure without delay and at most within one month of the date when the procedure ended.
Article 364
Each Member State shall notify the Commission of which offices have been created for the centralised receipt and transmission of documents and the types of documents involved, as well as of the responsibilities conferred on those offices. The Commission shall inform the other Member States.
Subsection 6
Checking the end of the procedure
Article 365
1. If copy No 5 of the transit declaration is not returned to the customs authorities of the Member State of departure within two months of the date of acceptance of the declaration, those authorities shall inform the principal and ask him to furnish proof that the procedure has ended.
2. The proof referred to in paragraph 1 may be furnished to the satisfaction of the customs authorities in the form of a document certified by the customs authorities of the Member State of destination identifying the goods and establishing that they have been presented at the office of destination or, where Article 406 applies, to the authorised consignee.
3. The Community transit procedure shall also be considered as having ended where the principal presents, to the satisfaction of the customs authorities, a customs document issued in a third country entering the goods for a customs-approved treatment or use, or a copy or photocopy thereof, identifying the goods. Copies or photocopies must be certified as being true copies by the body which certified the original documents, by the authorities of the third countries concerned or by the authorities of one of the Member States.
Article 366
1. Where the customs authorities of the Member State of departure have not received proof within four months of the date of acceptance of the transit declaration that the procedure has ended, they shall initiate the enquiry procedure immediately in order to obtain the information needed to discharge the procedure or, where this is not possible, to establish whether a customs debt has been incurred, to identify the debtor and to determine the customs authorities responsible for entry in the accounts.
If the customs authorities receive information earlier that the transit procedure has not ended, or suspect that to be the case, the enquiry procedure shall be initiated forthwith.
2. The enquiry procedure shall also be initiated if it transpires subsequently that proof of the end of the procedure was falsified and the enquiry procedure is necessary to achieve the objectives of paragraph 1.
3. To initiate the enquiry procedure, the customs authorities of the Member State of departure shall send the customs authorities of the Member State of destination a request together with all the necessary information.
4. The customs authorities of the Member State of destination and, where appropriate, the offices of transit called on to act in the context of the enquiry procedure shall respond without delay.
5. Where an enquiry establishes that the transit procedure ended correctly, the customs authorities of the Member State of departure shall immediately inform the principal and, where appropriate, any customs authorities that may have initiated a recovery procedure in accordance with Articles 217 to 232 of the Code.
Subsection 7
Additional provisions applicable where transit data is exchanged between customs authorities using information technology and computer networks
Article 367
1. Without prejudice to any special circumstances and to the provisions on the Community transit procedure which, where appropriate, shall apply, mutatis mutandis, the customs authorities shall use information technology and computer networks for the type of information exchange described in this subsection.
2. The provisions of this subsection shall not apply to the simplified procedures specific to the modes of transport referred to in Article 372(1)(g).
Article 368
1. In addition to the security requirements mentioned in Article 4a(2), the customs authorities shall establish and maintain adequate security arrangements for the effective, reliable and secure operation of the entire transit system.
2. To ensure the abovementioned level of security each input, modification and deletion of data shall be recorded together with information giving the reason for, and exact time of, such processing and identifying the person who carried it out. In addition, the original data or any data so processed shall be kept for at least three calendar years from the end of the year to which such data refer, or for longer if so required elsewhere.
3. The customs authorities shall monitor security regularly.
4. The customs authorities involved shall inform each other of all suspected breaches of security.
Article 369
On release of the goods, the office of departure shall notify the Community transit operation to the declared office of destination using the 'Anticipated arrival record' message. This message shall be based on data derived from the transit declaration, amended, where appropriate, and completed properly. The message shall conform to the structure and particulars defined by the customs authorities in agreement with each other.
Article 370
1. The office of destination shall keep the transit accompanying document and, using the 'Arrival advice message', notify the office of departure of the arrival of the goods on the day they are presented at the office of destination. The message may not be used as proof of the procedure having ended for the purposes of Article 365(2).
2. Except where justified, the office of destination shall forward the 'Control results' message to the office of departure at the latest on the working day following the day the goods are presented at the office of destination.
3. The messages shall conform to the structure and particulars defined by the customs authorities in agreement with each other.
Article 371
The examination of the goods shall be carried out using the 'Anticipated arrival record' message received from the office of departure as a basis for such examination.
Section 3
Simplifications
Subsection 1
General provisions concerning simplifications
Article 372
1. Following an application by the principal or the consignee, as appropriate, the customs authorities may authorise the following simplifications:
(a) use of a comprehensive guarantee or guarantee waiver;
(b) use of special loading lists;
(c) use of seals of a special type;
(d) exemption from the requirement to use a prescribed itinerary;
(e) authorised consignor status;
(f) authorised consignee status;
(g) application of simplified procedures specific to goods:
(i) carried by rail or large container;
(ii) carried by air;
(iii) carried by sea;
(iv) moved by pipeline;
(h) use of other simplified procedures based on Article 97(2) of the Code.
2. Except where otherwise provided in this section or the authorisation, where authorisation to use the simplifications referred to in paragraph 1, points (a), (b) and (g) is granted, the simplifications shall apply in all Member States. Where authorisation to use the simplifications referred to in paragraph 1, points (c), (d), and (e) is granted, the simplifications shall apply only to Community transit operations beginning in the Member State where the authorisation was granted. Where authorisation to use the simplification referred to in paragraph 1, point (f) is granted, the simplification shall apply solely in the Member State where the authorisation was granted.
Article 373
1. The authorisations referred to in Article 372(1) shall be granted only to persons who:
(a) are established in the Community, with the proviso that authorisation to use a comprehensive guarantee may be granted only to persons established in the Member State where the guarantee is furnished,
(b) regularly use the Community transit arrangements, or whose customs authorities know that they can meet the obligations under the arrangements or, in connection with the simplification referred to in Article 372(1)(f), regularly receive goods that have been entered for the Community transit procedure, and
(c) have not committed any serious or repeated offences against customs or tax legislation.
2. To ensure the proper management of the simplifications, authorisations shall be granted only where:
(a) the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and
(b) the persons concerned keep records which enable the customs authorities to carry out effective controls.
Article 374
1. An application for authorisation to use simplifications, hereinafter referred to as 'the application', shall be made in writing. It shall be dated and signed.
2. The application must include all the facts which will allow the customs authorities to check that the conditions subject to which use of the simplifications may be granted have been met.
Article 375
1. The application shall be lodged with the customs authorities of the Member State in which the applicant is established.
2. The authorisation shall be issued or the application rejected within three months at most of the date on which the application is lodged.
Article 376
1. The dated and signed original of the authorisation and one or more copies thereof shall be given to the holder.
2. The authorisation shall specify the conditions for use of the simplifications and lay down the operating and control methods. It shall be valid from the date of issue.
3. In the case of the simplifications referred to in Article 372(1)(c), (d) and (g), authorisations shall be presented whenever the office of departure so requires.
Article 377
1. The holder of an authorisation shall inform the customs authorities of any factor arising after the authorisation was granted which may influence its continuation or content.
2. The date on which the decision takes effect shall be indicated in a decision revoking or amending authorisation.
Article 378
1. The customs authorities shall keep applications and attached supporting documents, together with a copy of any authorisations issued.
2. Where an application is rejected or an authorisation is annulled or revoked, the application and the decision rejecting or annulling or revoking the application, as the case may be, and all attached supporting documents shall be kept for at least three years from the end of the calendar year in which the application was rejected or the authorisation was annulled or revoked.
Subsection 2
Comprehensive guarantee and guarantee waiver
Article 379
1. The principal may use a comprehensive guarantee, or guarantee waiver, up to a reference amount.
2. The reference amount shall be the same as the amount of customs debt which may be incurred in respect of goods the principal places under the Community transit procedure during a period of at least one week.
The office of guarantee shall establish the amount in collaboration with the party concerned on the basis of the information on goods he has carried in the past and an estimate of the volume of intended Community transit operations as shown, inter alia, by his commercial documentation and accounts.
In establishing the reference amount, account shall be taken of the highest rates of duty and charges applicable to the goods in the Member State of the office of guarantee.
3. The office of guarantee shall review the reference amount annually, particularly in the light of information obtained from the office or offices of departure, and shall adjust it if necessary.
4. The principal shall ensure that the amount at stake does not exceed the reference amount, taking into account any operations for which the procedure has not yet ended.
The principal shall inform the office of guarantee when the reference amount falls below a level sufficient to cover his Community transit operations.
Article 380
1. The amount to be covered by the comprehensive guarantee shall be the same as the reference amount referred to in Article 379.
2. The amount to be covered by the comprehensive guarantee may be reduced:
(a) to 50 % of the reference amount where the principal demonstrates that his finances are sound and that he has sufficient experience of the Community transit procedure;
(b) to 30 % of the reference amount where the principal demonstrates that his finances are sound, that he has sufficient experience of the Community transit procedure and that he cooperates very closely with the customs authorities.
3. A guarantee waiver may be granted where the principal demonstrates that he maintains the standards of reliability described in paragraph 2(b), is in command of transport operations and has sufficient financial resources to meet his obligations.
4. For the purpose of paragraphs 2 and 3, the Member States shall take into account the criteria set out in Annex 46b.
Article 381
1. To be authorised to furnish a comprehensive guarantee in respect of the types of goods referred to in Annex 44c, a principal must demonstrate, not only that he meets the conditions of Article 373, but also that his finances are sound, that he has sufficient experience of the Community transit procedure and either that he cooperates very closely with the customs authorities or that he is in command of transport operations.
2. The amount to be covered by the comprehensive guarantee referred to in paragraph 1 may be reduced:
(a) to 50 % of the reference amount where the principal demonstrates that he cooperates very closely with the customs authorities and is in command of transport operations;
(b) to 30 % of the reference amount where the principal demonstrates that he cooperates very closely with the customs authorities, is in command of transport operations, and that he has sufficient financial resources to meet his obligations.
3. For the purposes of applying paragraphs 1 and 2, the customs authorities shall take account of the criteria set out in Annex 46b.
4. The implementing rules concerning the temporary prohibition of the use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee, as provided for in Article 94(6) and (7) of the Code are set out in Annex 47a to the Regulation.
Article 382
The comprehensive guarantee shall be furnished by a guarantor.
It shall be the subject of a guarantee document conforming to the specimen in Annex 48.
Article 346(2) shall apply mutatis mutandis.
Article 383
1. On the basis of the authorisation, the customs authorities shall issue the principal with one or more comprehensive guarantee certificates or guarantee waiver certificates, hereinafter referred to as certificates, drawn up as appropriate on a form corresponding to the specimen in Annex 51 or Annex 51a and supplemented in accordance with Annex 51b, to enable the principal to provide proof of the comprehensive guarantee or guarantee waiver.
2. The certificate shall be presented at the office of departure. Particulars of the certificate shall be entered on the transit declaration.
3. The period of validity of a certificate shall not exceed two years. That period may be extended by the office of guarantee for one further period which shall not exceed two years.
Article 384
1. Article 348(1) and the first subparagraph of Article 348(2) shall apply mutatis mutandis to the revocation and cancellation of the comprehensive guarantee.
2. From the effective date of revocation of an authorisation to use a comprehensive guarantee or guarantee waiver by the customs authorities, from the effective date of revocation by the office of guarantee of its acceptance of a guarantor's undertaking, or from the effective date of cancellation of an undertaking by a guarantor, certificates issued earlier may not be used to place goods under the Community transit procedure and shall be returned by the principal to the office of guarantee without delay.
3. Each Member State shall forward to the Commission the means by which certificates that remain valid and have not yet been returned may be identified. The Commission shall inform the other Member States.
4. Paragraph 3 shall also apply to certificates that have been declared as stolen, lost or falsified.
Subsection 3
Special loading lists
Article 385
1. The customs authorities may authorise principals to use as loading lists lists which do not comply with all the requirements of Annexes 44a and 45.
Use of such lists shall be authorised only where:
(a) they are produced by firms which use an integrated electronic or automatic data-processing system to keep their records;
(b) they are designed and completed in such a way that they can be used without difficulty by the customs authorities;
(c) they include, for each item, the information required under Annex 44a.
2. Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be authorised for use as loading lists under paragraph 1, even where such lists are produced by firms not using an integrated electronic or automatic data-processing system to keep their records.
3. Firms which use an integrated electronic or automatic data-processing system to keep their records and are already authorised under paragraphs 1 and 2 to use loading lists of a special type may also be authorised to use such lists for Community transit operations involving only one type of goods if this facility is made necessary by the computer programmes of the firms concerned.
Subsection 4
Use of seals of a special type
Article 386
1. The customs authorities may authorise principals to use special types of seals on means of transport or packages provided the customs authorities approve the seals as complying with the characteristics set out in Annex 46a.
2. Principals shall enter, opposite the heading 'seals affixed' in box 'D. Control by office of departure' of the transit declaration, the type, number and make of the seals used.
Principals shall affix seals no later than when goods are released.
Subsection 5
Exemption regarding prescribed itinerary
Article 387
1. The customs authorities may grant an exemption from the requirement to follow a prescribed itinerary to principals who ensure that the customs authorities are able to ascertain the location of the consignments concerned at all times.
2. Holders of such exemptions shall enter one of the following endorsements in box 44 of the transit declaration:
- Dispensa de itinerario obligatorio
- fritaget for bindende transportrute
- Befreiung von der verbindlichen Beförderungsroute
- Απαλλαγή από την υποχρέωση τήρησης συγκεκριμένης διαδρομής
- Prescribed itinerary waived
- Dispense d'itinéraire contraignant
- Dispensa dall'itinerario vincolante
- Geen verplichte route
- Dispensa de itinerário vinculativo
- Vapautettu sitovan kuljetusreitin noudattamisesta
- Befrielse från bindande färdväg".
26. In Part II, Title II, the heading "Chapter 7, Simplifications", the heading "Section 1, Simplified procedure for the issue of the document used to establish the Community status of goods", Articles 389 to 396, the heading "Section 2, Simplification of transit formalities to be carried out at offices of departure and destination" and Article 397 are deleted.
27. In Part II, Title II, the heading "Subsection 1, Formalities at the office of departure" and Articles 398 to 404 are replaced by:
"Subsection 6
Authorised consignor status
Article 398
Persons wishing to carry out Community transit operations without presenting the goods and the corresponding transit declaration at the office of departure may be granted the status of authorised consignor.
This simplification shall be granted solely to persons authorised to use a comprehensive guarantee or granted a guarantee waiver.
Article 399
The authorisation shall specify in particular:
(a) the office or offices of departure responsible for forthcoming Community transit operations;
(b) how, and by when, the authorised consignor is to inform the office of departure of forthcoming Community transit operations, in order that the office may carry out any necessary controls before the departure of the goods;
(c) the identification measures to be taken, in which case the customs authorities may prescribe that the means of transport or the package or packages shall bear special seals, approved by the customs authorities as complying with the characteristics set out in Annex 46a and affixed by the authorised consignor;
(d) the excluded categories or movements of goods.
Article 400
1. The authorisation shall stipulate that box 'C. Office of departure' of the transit declaration forms must:
(a) be stamped in advance with the stamp of the office of departure and signed by an official of that office; or
(b) be stamped by the authorised consignor with a special metal stamp approved by the customs authorities and corresponding to the specimen in Annex 62; the stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose.
The authorised consignor shall complete the box by entering the date on which the goods are consigned and shall allocate a number to the transit declaration in accordance with the rules laid down in the authorisation.
2. The customs authorities may prescribe the use of forms bearing a distinctive mark as a means of identification.
Article 401
1. The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps or forms bearing the stamp of the office of departure or a special stamp.
He shall inform the customs authorities of the security measures taken pursuant to the first subparagraph.
2. In the event of the misuse by any person of forms stamped in advance with the stamp of the office of departure or with the special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular Member State in respect of goods carried under cover of such forms unless he can satisfy the customs authorities by whom he was authorised that he took the measures required of him under paragraph 1.
Article 402
1. Not later than on consignment of the goods, authorised consignors shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 355(2) and, in box 'D. Control by office of departure', the period prescribed in accordance with Article 356 within which the goods must be presented at the office of destination, the identification measures applied and one of the following endorsements:
- Expedidor autorizado
- Godkendt afsender
- Zugelassener Versender
- Εγκεκριμένος αποστολέας
- Authorised consignor
- Expéditeur agréé
- Speditore autorizzato
- Toegelaten afzender
- Expedidor autorizado
- Hyväksytty lähettäjä
- Godkänd avsändare.
2. Where the customs authorities of the Member State of departure check a consignment before its departure, they shall record the fact in box 'D. Control by office of departure' of the transit declaration.
3. Following consignment, copy No 1 of the transit declaration shall be sent without delay to the office of departure. The customs authorities may provide in the authorisation that copy No 1 be sent to the customs authorities of the Member State of departure as soon as the transit declaration is completed. The other copies shall accompany the goods.
Article 403
1. The authorised consignor may be authorised not to sign transit declarations bearing the special stamp referred to in Annex 62 which are made out by an integrated electronic or automatic data-processing system. This waiver shall be subject to the condition that the authorised consignor has previously given the customs authorities a written undertaking acknowledging that he is the principal for all Community transit operations carried out under cover of transit declarations bearing the special stamp.
2. Transit declarations made out in accordance with paragraph 1 shall contain, in the box reserved for the principal's signature, one of the following endorsements:
- Dispensa de firma
- Fritaget for underskrift
- Freistellung von der Unterschriftsleistung
- Δεν απαιτείται υπογραφή
- Signature waived
- Dispense de signature
- Dispensa dalla firma
- Van ondertekening vrijgesteld
- Dispensada a assinatura
- Vapautettu allekirjoituksesta
- Befriad från underskrift.
Article 404
1. Where transit declarations are lodged at offices of departure which apply the provisions of Section 2, subsection 7, persons may be granted the status of authorised consignor if, as well as complying with the conditions set out in Articles 373 and 398, they lodge their transit declarations and communicate with the customs authorities using a data-processing technique.
2. An authorised consignor shall lodge a transit declaration at the office of departure before the release of the goods.
3. The authorisation shall indicate, inter alia, the time limit within which an authorised consignor shall lodge a transit declaration so that the customs authorities may, if necessary, carry out checks before the release of the goods."
28. Article 405 is deleted.
29. In Part II, Title II, the heading "Subsection 2 - Formalities at the office of destination" and Articles 406 to 408 are replaced by:
"Subsection 7
Authorised consignee status
Article 406
1. Persons who wish to receive at their premises or at any other specified place goods entered for the Community transit procedure without presenting them and copies No 4 and No 5 of the transit declaration at the office of destination may be granted the status of authorised consignee.
2. The principal shall have fulfilled his obligations under Article 96(1)(a) of the Code, and the Community transit procedure shall be deemed to have ended, when copies No 4 and No 5 of the transit declaration which accompanied the consignment, together with the intact goods, have been delivered within the prescribed period to the authorised consignee at his premises or at the place specified in the authorisation, the identification measures having been duly observed.
3. At the carrier's request the authorised consignee shall issue the receipt provided for in Article 362, which shall apply mutatis mutandis, in respect of each consignment delivered in accordance with paragraph 2.
Article 407
1. The authorisation shall specify in particular:
(a) the office or offices of destination responsible for the goods received by the authorised consignee;
(b) how and by when, the authorised consignee is to inform the office of destination of the arrival of the goods in order that the office may carry out any necessary controls upon arrival of the goods;
(c) the excluded categories or movements of goods.
2. The customs authorities shall specify in the authorisation whether any action by the office of destination is required before the authorised consignee may dispose of goods received.
Article 408
1. When the goods arrive at his premises or at the places specified in the authorisation, the authorised consignee shall:
(a) immediately inform the office of destination, in accordance with the procedure laid down in the authorisation, of any excess quantities, deficits, substitutions or other irregularities such as broken seals;
(b) without delay, send to the office of destination copies No 4 and No 5 of the transit declaration which accompanied the goods, indicating the date of arrival and the condition of any seals affixed.
2. The office of destination shall make the entries provided for in Article 361 on copies No 4 and No 5 of the transit declaration."
30. Article 409, the heading "Subsection 3 - Other provisions" and Articles 410 and 411 are deleted.
31. The heading "Section 3, 'Simplification of formalities for goods transported by rail'" is replaced by the following text:
"Subsection 8
Simplified procedures for goods carried by rail or in large containers"
32. The heading "Subsection 1 - General provisions relating to carriage by rail" is replaced by:
"A. General provisions relating to carriage by rail".
33. Article 412 is replaced by the following:
"Article 412
Article 359 shall not apply to the carriage of goods by rail."
34. Article 414 is replaced by the following:
"Article 414
The CIM consignment note shall be equivalent to a Community transit declaration."
35. In Article 416, paragraph 1 is replaced by the following:
"1. A railway company which accepts goods for carriage under cover of a CIM consignment note serving as a Community transit declaration shall be the principal for that operation."
36. Article 419 is amended as follows:
(a) In paragraph 2, first subpararaph, points (b) and (c), the phrase "Article 311(c)" is replaced by "Article 340c(1)".
(b) In paragraph 4, first sentence, and paragraph 5, second subparagraph, the phrase "Article 311(a)" is replaced by "Article 340c(2)".
37. After Article 425, the heading "Subsection 2 - Provisions relating to goods carried in large containers" is replaced by "B. Provisions relating to goods carried in large containers".
38. Article 428 is replaced by the following:
"Article 428
TR transfer notes used by transport undertakings shall have the same legal force as transit declarations."
39. In Article 429(3), the phrase "T1 or T2 declarations or documents" is replaced by "Community transit declarations".
40. Article 434 is amended as follows:
(a) In paragraph 2, first subparagraph, points (b) and (c) and paragraph 3(b) and (c), the phrase "Article 311(c)" is replaced by "Article 340c(1)".
(b) In the first sentence of paragraph 6 and the second subparagraph of paragraph 7, the phrase "Article 311 (a)" is replaced by "Article 340c(2)".
41. In Article 435, the words "Article 349" are replaced by the words "Article 357".
42. After Article 440, the heading "Subsection 3 - Other provisions" is replaced by "C. Other provisions".
43. In Article 441(1), the words "the second subparagraph of Article 341(2) and Articles 342 to 344" are replaced by "Articles 350 and 385".
44. After Article 441, the heading "Subsection 4 - Scope of the normal procedures and the simplified procedures" is replaced by "D. Scope of the normal procedures and the simplified procedures".
45. In Article 442(1), the words "in Articles 341 to 380" are replaced by "in Articles 344 to 362, 367 to 371 and 385".
46. The following Article 442a is inserted:
"Article 442a
1. Where production of the Community transit declaration at the office of departure is not required in respect of goods which are to be dispatched under cover of a CIM consignment note or a TR transfer note in accordance with Articles 413 to 442, the customs authorities shall take the necessary measures to ensure that copies No 1, No 2 and No 3 of the CIM consignment note, or copies No 1, No 2, No 3A and No 3B of the TR transfer note bear the 'T1', 'T2' or 'T2F' symbol, as the case may be.
2. Where goods carried in accordance with Articles 413 to 442 are intended for an authorised consignee, the customs authorities may provide that, by way of derogation from Article 406(2) and Article 408(1)(b), copies No 2 and No 3 of the CIM consignment note, or copies No 1, No 2 and No 3A of the TR transfer note are to be delivered direct by the railway company or by the transport undertaking to the office of destination."
47. The heading "Chapter 8, Special provisions applicable to certain modes of transport" is deleted and the heading "Section 1, Transport by air" is replaced by the following text:
"Subsection 9
Simplified procedures for transport by air".
48. Article 443 is deleted.
49. Articles 444 and 445 are replaced by:
"Article 444
1. An airline may be authorised to use the goods manifest as a transit declaration where it corresponds in substance to the specimen in Appendix 3 of Annex 9 to the Convention on International Civil Aviation (simplified procedure - level 1).
For Community transit operations, the authorisation shall indicate the form of the manifest and the airports of departure and destination. The airline shall send the customs authorities of each of the airports concerned an authenticated copy of the authorisation.
2. Where a transport operation involves goods which must be placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure provided for in Article 340c(1), those goods shall be listed on separate manifests.
3. Each manifest shall bear an endorsement dated and signed by the airline, identifying it:
- by the 'T1' symbol where the goods are placed under the external Community transit procedure; or
- by the 'T2F' symbol where the goods are placed under the internal Community transit procedure, provided for in Article 340c(1).
4. The manifest shall also include the following information:
(a) the name of the airline transporting the goods;
(b) the flight number;
(c) the date of the flight;
(d) the name of the airport of loading (airport of departure) and unloading (airport of destination).
It shall also indicate, for each consignment:
(a) the number of the air waybill;
(b) the number of packages;
(c) the normal trade description of the goods including all the details necessary for their identification;
(d) the gross mass.
Where goods are grouped, their description shall be replaced, where appropriate, by the entry 'Consolidation', which may be abbreviated. In such cases the air waybills for consignments on the manifest shall include the normal trade description of the goods including all the details necessary for their identification.
5. At least two copies of the manifest shall be presented to the customs authorities at the airport of departure, which shall retain one copy.
6. A copy of the manifest shall be presented to the customs authorities at the airport of destination.
7. Once a month, after authenticating the list, the customs authorities at each airport of destination shall transmit to the customs authorities at each airport of departure a list drawn up by the airlines of the manifests which were presented to them during the previous month.
The description of each manifest in that list shall include the following information:
(a) the reference number of the manifest;
(b) the symbol identifying the manifest as a transit declaration in accordance with paragraph 3;
(c) the name (which may be abbreviated) of the airline which carried the goods;
(d) the flight number; and
(e) the date of the flight.
The authorisation may also provide for the airlines themselves to transmit the information referred to in the first subparagraph.
In the event of irregularities being found in connection with the information on the manifests appearing on the said list, the customs authorities of the airport of destination shall inform the customs authorities of the airport of departure and the authority which granted the authorisation, referring in particular to the air waybills for the goods in question.
Article 445
1. An airline may be authorised to use a manifest transmitted by data exchange systems as a transit declaration if it operates a significant number of flights between the Member States (simplified procedure - level 2).
By way of derogation from Article 373(1)(a), airlines need not be established in the Community if they have a regional office there.
2. On receipt of an application for authorisation, the customs authorities shall notify the other Member States in whose territories the airports of departure and destination linked by electronic data interchange systems are situated.
Provided no objection is received within 60 days of the date of notification, the customs authorities shall issue the authorisation.
This authorisation shall be valid in all the Member States concerned and shall apply only to Community transit operations between the airports to which it refers.
3. For the purposes of the simplification, the manifest drawn up at the airport of departure shall be transmitted to the airport of destination by electronic data interchange system.
The airline shall enter against the relevant items in the manifest:
(a) the 'T1' symbol where the goods are placed under the external Community transit procedure;
(b) the 'TF' symbol where the goods are placed under the internal Community transit procedure provided for in Article 340c(1);
(c) the letters 'TD' for goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, the airline shall also enter the letters 'TD' in the corresponding airway bill as well as a reference for the procedure used, the reference number and date of the transit declaration or transfer document and the name of the issuing office;
(d) the letter 'C' (equivalent to 'T2L') for goods whose Community status may be demonstrated;
(e) the letter 'X' for Community goods to be exported and which are not placed under a transit procedure.
The manifest must also include the information provided for in Article 444(4).
4. The Community transit procedure shall be deemed to be concluded when the manifest transmitted by electronic data exchange system is available to the customs authorities of the airport of destination and the goods have been presented to them.
The records kept by the airline shall contain at least the information referred to in the second subparagraph of paragraph 3.
If necessary, the customs authorities at the airport of destination shall transmit to the customs authorities at the airport of departure, for verification, the relevant details of manifests received by electronic data interchange system.
5. Without prejudice to the provisions of Articles 365 and 366, Articles 450a to 450d and Title VII of the Code:
(a) the airline shall notify the customs authorities of all offences and irregularities;
(b) the customs authorities at the airport of destination shall notify the customs authorities at the airport of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity."
50. After Article 445, the heading "Section 2 - Transport by sea" is replaced by the following text:
"Subsection 10
Simplified procedures for maritime transport".
51. Articles 446 to 448 are replaced by:
"Article 446
Where Articles 447 and 448 apply, it shall not be necessary to furnish a guarantee.
Article 447
1. Shipping companies may be authorised to use the goods manifest as a transit declaration (simplified procedure - level 1).
For Community transit operations, the authorisation shall indicate the form of the manifest and the ports of departure and destination. The shipping company shall send the customs authorities of each of the ports concerned an authenticated copy of the authorisation.
2. Where a transport operation involves goods which must be placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure in accordance with Article 340c(1), those goods shall be listed on separate manifests.
3. Each manifest shall bear an endorsement dated and signed by the shipping company, identifying it:
(a) by the 'T1' symbol where the goods are placed under the external Community transit procedure; or
(b) by the 'T2F' symbol where the goods are placed under the internal Community transit procedure in accordance with Article 340c(1).
4. The manifest shall also contain the following information:
(a) the name and full address of the shipping company carrying the goods;
(b) the identity of the vessel;
(c) the place of loading;
(d) the place of unloading.
It shall also indicate, for each consignment:
(a) the reference for the bill of lading;
(b) the number, kind, markings and identification numbers of the packages;
(c) the normal trade description of the goods including all the details necessary for their identification;
(d) the gross mass in kilograms;
(e) where appropriate, the identifying numbers of containers.
5. At least two copies of the manifest must be presented to the customs authorities at the port of departure, which shall keep one copy.
6. A copy of the manifest shall be presented to the customs authorities at the port of destination.
7. Once a month, after authenticating the list, the customs authorities at each port of destination shall transmit to the customs authorities at each port of departure a list drawn up by the shipping companies of the manifests which were presented to them during the previous month.
The description of each manifest in that list shall include the following information:
(a) the reference number of the manifest;
(b) the symbol identifying the manifest as a transit declaration in accordance with paragraph 3;
(c) the name (which may be abbreviated) of the shipping company which carried the goods;
(d) the date of the maritime transport operation.
The authorisation may also provide for the shipping companies themselves to transmit the information referred to in the first subparagraph.
In the event of irregularities being found in connection with the information on the manifests appearing on the said list, the customs authorities of the port of destination shall inform the customs authorities of the port of departure and the authority which granted the authorisation, referring in particular to the bills of lading for the goods in question.
Article 448
1. A shipping company may be authorised to use a single manifest as a transit declaration if it operates a significant number of regular voyages between the Member States (simplified procedure - level 2).
By way of derogation from Article 373(1)(a), shipping companies need not be established in the Community if they have a regional office there.
2. On receipt of an application for authorisation, the customs authorities shall notify the other Member States in whose territories the ports of departure and destination are situated.
Provided no objection is received within sixty days of the date of notification, the customs authorities shall issue the authorisation.
This authorisation shall be valid in all the Member States concerned and shall apply only to Community transit operations between the ports to which it refers.
3. For the purposes of the simplification, the shipping company may use a single manifest for all goods carried; where it does so, it shall enter against the relevant items in the manifest:
(a) the 'T1' symbol where the goods are placed under the external Community transit procedure;
(b) the 'TF' symbol where the goods are placed under the internal Community transit procedure in accordance with Article 340c(1);
(c) the letters 'TD' for goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, the shipping company shall also enter the letters 'TD' in the corresponding bill of lading or other appropriate commercial document as well as a reference for the procedure used, the reference number and date of the transit declaration or transfer document and the name of the issuing office;
(d) the letter 'C' (equivalent to 'T2L') for goods whose Community status may be demonstrated;
(e) the letter 'X' for Community goods to be exported and which are not placed under a transit procedure.
The manifest must also include the information provided for in Article 447(4).
4. The Community transit procedure shall be deemed to be concluded when the manifest and the goods are presented to the customs authorities at the port of destination.
The records kept by the shipping company in accordance with Article 373(2)(b) shall contain at least the information referred to in the first subparagraph of paragraph 3.
Where necessary, the customs authorities at the port of destination shall transmit the relevant details of manifests to the customs authorities at the port of departure for verification.
5. Without prejudice to the provisions of Articles 365 and 366, Articles 450a to 450d and Title VII of the Code, the following notifications shall be made:
(a) the shipping company shall notify all offences and irregularities to the customs authorities;
(b) the customs authorities at the port of destination shall notify the customs authorities at the port of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity."
52. After Article 448, the heading "Section 3 - Transport by pipeline" is replaced by:
"Subsection 11
Simplified procedure for transport by pipeline"
53. After Article 450, the following Section 4 is inserted:
"Section 4
Customs debt and recovery
Article 450a
The time limit referred to in the third indent of Article 215(1) of the Code shall be 10 months from acceptance of the transit declaration.
Article 450b
1. Where, following initiation of recovery proceedings for other charges, the customs authorities determined in accordance with Article 215 of the Code (hereinafter referred to as 'the requesting authorities') obtain evidence by whatever means regarding the place where the events giving rise to the customs debt occurred, those authorities shall immediately send all the necessary documents, including an authenticated copy of the evidence, to the authorities competent for that place (hereinafter referred to as 'the requested authorities').
The requested authorities shall acknowledge receipt of the communication and indicate whether they are responsible for recovery. If no response is received within three months, the requesting authorities shall immediately resume the recovery proceedings they initiated.
2. Where the requested authorities are competent, they shall initiate new proceedings for recovery of other charges, where appropriate after the three months period referred to in paragraph 1, second subparagraph, and on condition that the requesting authorities are immediately informed.
Any uncompleted proceedings for recovery of other charges initiated by the requesting authorities shall be suspended as soon as the requested authorities inform them that they have decided to take action for recovery.
As soon as the requested authorities provide proof that they have recovered the sums in question, the requesting authorities shall repay any other charges already collected or cancel the recovery proceedings.
Article 450c
1. Where the procedure has not been discharged, the customs authorities, determined in accordance with Article 215 of the Code, shall make the following notifications:
(a) within 12 months of the date of acceptance of the transit declaration, they shall notify the guarantor that the procedure has not been discharged;
(b) within three years of the date of acceptance of the transit declaration, they shall notify the guarantor that he is or might be required to pay the debt for which he is liable in respect of the Community transit operation in question; the notification shall state the number and date of the declaration, the name of the office of departure, the principal's name and the amount involved.
2. The guarantor shall be released from his obligations if either of the notifications provided for in paragraph 1 has not been issued to him before the expiry of the time limit.
3. Where either of the notifications has been issued, the guarantor shall be informed of the recovery of the debt or the discharge of the procedure.
Article 450d
The Member States shall assist each other in determining the authorities competent for recovery.
Those authorities shall inform the office of departure and the office of guarantee of all cases in which a customs debt was incurred in connection with Community transit declarations accepted by the office of departure, and of the action taken against the debtor to recover the sums concerned."
54. In the first subparagraph of Article 454(3), the words "Article 455(1)" are replaced by the words "Article 455(2)".
55. In Article 455(2), the words "Article 11(2) of the TIR Convention" are replaced by the words "Article 11(3) of the TIR Convention".
56. In the first sentence of Article 457b(1), the words "by Article 362" are replaced by the words "by Annex 44c".
57. After Article 462, the following Chapter 10a is inserted:
"Chapter 10a
Procedure for postal consignments
Article 462a
1. Where under Article 91(2)(f) of the Code, non-Community goods are carried from one point to another in the customs territory of the Community by post (including parcel post), the customs authorities of the Member State of dispatch shall be required to affix on the packaging and accompanying documents a label of the type shown in Annex 42, or have a label of this type so affixed.
2. Where Community goods are carried by post (including parcel post) to or from a part of the customs territory of the Community where Directive 77/388/EEC does not apply, the customs authorities of the Member State of dispatch shall be required to affix on the packaging and accompanying documents a label of the type shown in Annex 42b, or have a label of this type so affixed."
58. In Annex 35, footnote 1 is replaced by the following text:
"(1) Under no circumstances may users be required to complete these boxes on copy No 5 for the purposes of transit."
59. Annex 37 is amended in accordance with Annex I to this Regulation.
60. Annex 37a is replaced by the text in Annex II to this Regulation.
61. Annex 37b is deleted.
62. Annex 37c is replaced by the text in Annex III to this Regulation.
63. Annex 38 is amended in accordance with Annex IV to this Regulation.
64. Annex 44a, the text of which is shown in Annex V to this Regulation, is inserted.
65. Annex 44b, the text of which is shown in Annex VI to this Regulation, is inserted.
66. Annex 44c, the text of which is shown in Annex VII to this Regulation, is inserted.
67. Annex 45a is amended in accordance with Annex VIII to this Regulation.
68. Annex 45b is amended in accordance with Annex IX to this Regulation.
69. Annex 46 is replaced by Annex X to this Regulation.
70. Annex 46a, the text of which is shown in Annex XI to this Regulation, is inserted.
71. Annex 46b, the text of which is shown in Annex XII to this Regulation, is inserted.
72. Annex 47 is replaced by the text in Annex XIII to this Regulation.
73. Annex 47a, the text of which is shown in Annex XIV to this Regulation, is inserted.
74. Annexes 48, 49 and 50 are replaced by the texts in Annexes XV, XVI and XVII to this Regulation.
75. Annex 51 is replaced by the text in Annex XVIII to this Regulation.
76. Annex 51a, the text of which is shown in Annex XIX to this Regulation, is inserted.
77. Annex 51b, the text of which is shown in Annex XX to this Regulation, is inserted.
78. Annex 52 is deleted.
79. Annex 54 is replaced by the text in Annex XXI to this Regulation.
80. Annexes 55 and 57 are deleted.
81. In Annex 77, the standard rates of yield "75,19", "76,92" and "64,52" in column 5, numerical order 15, 37 and 38 are replaced by "78,74", "78,74" and "67,11", respectively.
Article 2
Any of the forms referred to in Article 1(69), (72), (75) and (79) in use before the date of the entry into force of this Regulation may continue to be used, subject to the necessary editorial changes being made, until stocks run out or until 31 December 2002.
Subject to the conditions set out in the first subparagraph, the TC32 form (flat-rate guarantee voucher) may be used as an individual guarantee voucher within the meaning of Article 347(2) of Regulation (EEC) No 2454/93. Where it is so used, the word "flat-rate" at the top of the front of the form shall be crossed out and replaced by the word "individual".
Article 3
Before 1 January 2003, on the basis of a report drawn up in consultation with the bodies which represent the operators involved, the Commission shall review the provision concerning the furnishing of the HS code to identify goods. If appropriate, the Commission shall define when and subject to what conditions the obligation to use this Code and, possibly, other information to identify goods placed under the Community transit procedure might be extended to the widest possible range of Community transit operations. The review shall take into account the computerisation of the Community transit procedure.
Article 4
1. This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Communities.
2. Points 2 to 80 of Article 1 shall apply from 1 July 2001.
However, from 1 January 2001 Community transit operations on goods listed in Annex 44C to Regulation (EEC) No 2454/93 may only be carried out under cover of a comprehensive guarantee if it has been authorised in accordance with Articles 372 to 384 of that Regulation.
Article 404 of Regulation (EEC) No 2454/93, as well as the transitional provision set out in the second subparagraph of paragraph 5 of this Article shall be applicable from 1 January 2001.
For the purposes of Article 4(3) of Regulation (EEC) No 565/80, point 81 of Article 1 shall apply with effect from 1 September 1998.
3. The provisions of this Regulation shall not apply to goods placed under the Community transit procedure before its date of application.
4. Article 358(1) of Regulation (EEC) No 2454/93 shall apply to offices of departure no later than when they apply the provisions of Articles 367 to 371 of that Regulation.
5. As regards the authorisations provided for in Part II, Title II, Chapter 4, Section 3 of Regulation (EEC) No 2454/93, authorisations which are valid at the date of application of this Regulation may remain applicable until 31 December 2001 at the latest.
Each authorisation granting the status of authorised consignor must comply with Article 404 of Regulation (EEC) No 2454/93 as soon as the office of departure concerned applies the provisions of Articles 367 to 371 of that Regulation. However, authorisations valid prior to 31 March 1999 shall comply with Article 404 by a date as decided by the customs authorities and by 31 March 2004 at the latest.
The simplifications referred to in Article 372(1)(g)(i) and (iv) will require an authorisation as from a date and subject to conditions to be determined by the committee procedure.
6. The second sentence of the second subparagraph and the third subparagraph of Article 2 of Regulation (EC) No 502/1999 are deleted.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 15 December 2000
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