COMMISSION REGULATION (EEC) No 2453/92 of 31 July 1992 implementing Council Regulation (EEC) No 717/91 concerning the Single Administrative Document
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 717/91 of 21 March 1991 concerning the Single Administrative Document (1), and in particular Article 8 thereof,
Whereas, for laying down the implementing rules for Regulation (EEC) No 717/91, the form and technical specifications of the Single Administrative Document forms should be defined, taking into account the international commitments entered into by the Community;
Whereas it is necessary to draw up a notice for the use of the Single Administrative Document to ensure its uniform utilization;
Whereas some of the particulars in the Single Administrative Document must be shown in code form; whereas it is necessary to lay down common codes for all the Member States;
Whereas specific simplification measures should be introduced allowing formalities to be reduced where operators fulfil certain conditions, in particular where the persons concerned carry out an economic activity requiring frequent declarations to be made out; whereas it is desirable to take into account technical progress enabling the handwritten signature to be replaced by other identification methods offering the same guarantees, notably those based on computerized systems;
Whereas this Regulation is intended to replace Commission Regulation (EEC) No 2855/85 (2), as last amended by Regulation (EEC) No 1159/89 (3), and Commission Regulation (EEC) No 2793/86 (4), as last amended by Regulation (EEC) No 2215/90 (5); whereas it is therefore necessary to repeal those Regulations;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Single Administrative Document Committee,
HAS ADOPTED THIS REGULATION:
TITLE I GENERAL PROVISIONS
Article 1
This Regulation lays down the implementing rules for Regulation (EEC) No 717/91, hereinafter referred to as 'the Basic Regulation'.
TITLE II PROVISIONS CONCERNING THE FORMS Characteristics
Article 2
1. (a) Without prejudice to Articles 15 and 16 or to the provisions concerning Community transit, the Single Administrative Document, on which the declarations referred to in Article 1 of the Basic Regulation must be drawn up, shall be presented in subsets containing the number of copies needed to complete the formalities relating to a particular stage of a trade operation (export, transit or import), to which the copies needed in order to complete the formalities relating to one or more subsequent stages may be attached where appropriate.
(b) The subsets shall be taken from:
- either the full set of eight copies, in accordance with the specimen contained in Annex I,
- or, particularly in the event of production by means of a computerized system for processing declarations, two successive sets of four copies, in accordance with the specimen contained in Annex II.
2. (a) Without prejudice to Articles 15 and 16 or to the provisions concerning Community transit, the declaration forms may be supplemented, where appropriate, by one or more additional forms presented in subsets, containing the copies needed to complete the formalities relating to a particular stage of a trade operation (export, transit or import). The copies needed in order to complete the formalities relating to one or more subsequent stages may be attached where appropriate, depending on the operation concerned.
(b) The subsets shall be taken from:
- either a set of eight copies, in accordance with the specimen contained in Annex III,
- or two sets of four copies, in accordance with the specimen contained in Annex IV.
3. By way of derogation from paragraph 2, Member States need not authorize the use of additional forms where declarations are processed by a computerized system which produces print-outs of such declarations.
Article 3
The declaration must be drawn up in one of the official languages of the Community which is acceptable to the competent authorities of the Member State in which the formalities are completed.
If necessary, the customs service of the Member State of destination may require from the declarant or his representative in that Member State a translation of the declaration into the official language or one of the official languages of the latter. The translation shall replace the corresponding particulars in the declaration in question.
By the way of derogation from the first subparagraph, the declaration shall be drawn up in the official language or one of the official languages of the Member State of destination in all cases where the declaration in the latter Member State is made on copies other than those initially presented to the customs service of the Member State of departure.
Article 4
1. The forms referred to in Article 1 of the Basic Regulation shall be printed on self-copying paper dressed for writing purposes and weighing at least 40 grams per square metre. The paper must be sufficiently opaque for the information on one side not to affect the legibility of the information on the other side and its strength should be such that in normal use it does not easily tear or crease.
The paper shall be white for all copies. However, on the copies used for Community transit (1, 4, 5 and 7), boxes Nos 1 (first and third subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background.
The forms shall be printed in green ink.
2. The boxes shall be based on a unit of measurement of one-tenth of an inch horizontally and one-sixth of an inch vertically. The subdivisions shall be based on a unit of measurement of one-tenth of an inch horizontally.
3. Colour marking of the different copies shall be effected in the following manner:
(a) on forms conforming to the specimens set out in Annexes I and III:
- copies 1, 2, 3 and 5 shall have at the right-hand edge a continuous margin, coloured respectively red, green, yellow and blue,
- copies 4, 6, 7 and 8 shall have at the right-hand edge a broken margin coloured respectively blue, red, green and yellow;
(b) on forms conforming to the specimens set out in Annexes II and IV copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edge a continuous margin and to the right of this a broken margin coloured respectively red, green, yellow and blue.
The width of these margins shall be approximately 3 mm. The broken margin shall comprise a series of squares with a side measurement of 3 mm, each separated by 3 mm.
4. The copies on which the particulars contained in the forms set out in Annexes I and III must appear by a self-copying process are given in Annex V.
The copies on which the particulars contained in the forms set out in Annexes II and IV must appear by a self-copying process are given in Annex VI.
5. The forms shall measure 210 by 297 mm with a maximum tolerance as to length of 5 mm less and 8 mm more.
6. Member States may require that the forms show the name and address of the printer or a mark enabling the printer to be identified. They may also make private printing of the forms conditional on prior approval.
Explanatory note
Article 5
1. The forms referred to in Article 1 of the Basic Regulation must be completed in accordance with the explanatory note contained in Annex VII and any additional rules laid down in other Community legislation.
2. Member States shall ensure that users have ready access to copies of the explanatory note.
3. Each Member State may, if necessary, supplement the explanatory note.
Codes to be used
Article 6
The codes to be used in completing the forms referred to in Article 1 of the Basic Regulation are listed in Annex VIII.
TITLE III PROCEDURAL PROVISIONS General considerations
Article 7
Where the Basic Regulation and this Regulation refer to the customs office, the concept also covers any other place designated or approved for this purpose by the customs service, in particular, in the context of arrangements between it and the person concerned.
Export
Article 8
1. Without prejudice to Articles 15 and 16, export shall be conditional on the lodging with a competent customs office of the copies necessary for export purposes, duly completed to that end, to which may be attached, where appropriate, the copies which will be used to complete the formalities for Community transit.
2. The declaration used for the export formalities must be signed by the declarant or his representative in accordance with the provisions in force in the Member State of export.
Community transit
Article 9
1. Without prejudice to the simplification provided for in respect of certain modes of transport, a Community transit declaration shall consist of the copies duly completed to that end and signed by the principal, as defined in Article 2 of Council Regulation (EEC) No 2726/90 of 17 September 1990 on Community transit (6). The principal shall be liable only in respect of the particulars required by virtue of the said Regulation.
2. In the specific case where the Community status of goods not being moved under the internal Community transit procedure must be certified by means of an administrative document, copy 4 of the Single Administrative Document, endorsed by the customs service of the Member State of dispatch, should be used to this end.
Import
Article 10
1. Without prejudice to Articles 15 and 16, placing of goods under any customs procedure in the Member State of import shall be conditional upon the lodging with a competent customs office of the copies of the declaration necessary for the placing of goods under the procedure in question.
2. These copies shall:
- indicate the customs procedure applied for,
- be duly completed and contain in particular all the details necessary for placing of the goods under the procedure in question,
- be signed by the declarant or his representative in accordance with the provisions in force in the Member State of import.
Other procedural provisions
Article 11
1. Where a Single Administrative Document subset is used for completion of formalities relating to successive stages of a trade operation (export, transit or import), the person intervening shall be liable only with respect to the particulars relating to the procedure for which he applied as declarant, principal or representative of the declarant or principal.
2. For the purpose of paragraph 1, where the person concerned uses a Single Administrative Document issued at an earlier stage of the trade operation in question, he shall be required, prior to lodging his declaration, to verify the accuracy of the existing particulars for the boxes for which he is responsible and their applicability to the goods in question and the procedure applied for, and to supplement them as necessary.
In the cases referred to in the first subparagraph, where any discrepancy is found between the goods and the existing particulars, the person concerned shall immediately inform the customs service. He shall then draw up his declaration on fresh copies.
Article 12
Where the Single Administrative Document is used to cover two or more stages of a trade operation, the competent authorities shall satisfy themselves that the particulars given in the copies drawn up in the course of the various stages of the operation in question all agree.
Article 13
In cases where the rules require additional copies of the form referred to in Article 1 of the Basic Regulation, the persons concerned may use additional sheets or photocopies of the said form for this purpose.
Such additional sheets or photocopies shall be signed by the person concerned, presented to the competent customs service and endorsed by the latter under the same conditions as the Single Administrative Document itself. They shall be accepted by the competent authorities as if they were original documents provided that their quality and legibility are considered satisfactory by the said authorities.
TITLE IV MUTUAL ASSISTANCE AND RECOGNITION
Article 14
Where necessary, the competent authorities of the Member States shall communicate to one another all findings, documents, reports, records of proceedings and information relating to trade whenever it appears that these are likely to be of assistance in uncovering irregularities arising in formalities carried out under the jurisdiction of the authorities to be informed.
TITLE V SPECIFIC SIMPLIFICATION MEASURES AND COMPUTERIZED SYSTEMS
Article 15
Pursuant to the specific rules governing export and import, authorization to use simplified procedures may be granted to an operator, in particular to relieve him of the need to present to a customs office either the goods in question or the declaration relating to them, or to allow him to draw up an incomplete declaration. In such cases a declaration, which, if the competent authorities agree, may be a general periodic declaration, shall be subsequently presented within the time limits laid down by those authorities, except where goods are to be placed under the customs warehousing procedure.
In the cases referred to in the first paragraph, the customs service may authorize the persons concerned to use commercial documents in place of the form referred to in Article 1 of the Basic Regulation.
Where the Single Administrative Document is used, the persons concerned may, with the authorization of the competent authorities, attach to it commercial schedules describing the goods for the purpose of completing export or import formalities.
Article 16
In accordance with Article 5 of the Basic Regulation, this Regulation shall not prevent:
- waiver by the Member States of the form referred to in Article 1 of the Basic Regulation where the special provisions laid down with regard to consignments by letter or parcel-post apply,
- waiver of the written declaration prescribed in certain cases for export or import,
- use of special forms to facilitate the declaration in specific cases,
- waiver by the Member States of the form referred to in Article 1 of the Basic Regulation in the case of agreements or arrangements concluded or to be concluded between two or more Member States with a view to greater simplification of formalities in all or part of the trade between those Member States,
- use by the persons concerned of loading lists for the completion of Community transit formalities in the case of consignments composed of more than one kind of goods,
- printing of export, transit or import declarations and documents certifying the Community status of goods not being moved under internal Community transit procedure, by means of official or private-sector data-processing systems, if necessary on plain paper, on conditions laid down by the Member States,
- stipulation by the Member States that the data necessary for completing the formalities in question must be entered in their computerized declaration-processing system, even where a written declaration is not required by the Member State concerned,
- provision by the Member States to the effect that where a computerized declaration-processing system is used, the declaration within the meaning of Article 1 of the Basic Regulation, may take the form either of the Single Administrative Document printed out by that system or of entry of the data in the computer if such a print-out is not produced.
Article 17
Without prejudice to Articles 15 and 16, a Member State may in general, for the purpose of completing export or import formalities, dispense with the production of one or more copies of the Single Administrative Document intended for use by the authorities of that Member State provided that the data in question is available on other media.
Signature
Article 18
Where formalities are completed using official or private-sector data-processing systems, the competent authorities shall authorize persons who so request to replace the handwritten signature with another method of identification, if necessary, based on the use of codes, which has the same legal consequences as a handwritten signature.
This facility shall be granted only if the technical and administrative conditions laid down by the competent authorities are met.
Authentication
Article 19
Where formalities are completed using official or private-sector data-processing systems which produce a print-out of the declarations, the Member States' competent authorities may provide for direct authentication by those systems of the declarations thus produced, in place of the manual or mechanical application of the customs office stamp and the signature of the competent official.
TITLE VI SPECIFIC PROVISIONS CONCERNING ACCESSION
Article 20
1. The provisions of this Regulation shall apply mutatis mutandis during the transitional period laid down in the Act of Accession of Spain and Portugal in connection with trade between the Community as constituted on 31 December 1985 and Spain and Portugal and between those two last-mentioned Member States in goods which remain subject to other measures laid down by the Act of Accession.
2. For the purposes of paragraph 1, copy 2 or copy 7, as appropriate, of the forms used for trade with Spain and Portugal or between those two Member States shall be destroyed.
3. The provisions in the specific rules on export, transit and import customs procedures relating to the lodging, cancellation or correction of declarations by the declarant, acceptance or cancellation of declarations by the customs service and release of the goods shall apply mutatis mutandis to the formalities referred to in paragraph 1.
TITLE VII OTHER SPECIFIC PROVISIONS
Article 21
For the purposes of Article 1 (3) of the Basic Regulation, the provisions in the specific rules on export, transit and import customs procedures relating to the lodging, cancellation or correction of declarations by the declarant, acceptance or cancellation of declarations by the customs service and release of the goods shall apply mutatis mutandis.
Article 22
Each Member State shall inform the Commission not later than 30 September 1992 of the information which it will require, within the limits of the information included in the Single Administrative Document, for completion of the formalities on export (dispatch), transit and import (destination).
Any subsequent amendment shall also be communicated beforehand to the Commission.
The Commission shall ensure that the information thus obtained is published in the C series of the Official Journal of the European Communities.
TITLE VIII FINAL PROVISIONS
Article 23
Regulation (EEC) No 2855/85 and (EEC) No 2793/86 shall be repealed.
Any reference made to the Regulations hereby repealed shall be deemed to be a reference to this Regulation.
Article 24
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities.
It shall apply from the date when the basic Regulation becomes applicable.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 31 July 1992.