2000R2787 — EN — 03.01.2001 — 000.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EC)No2787/2000
of15December 2000
amendingRegulation(EEC)No2454/93layingdownprovisionsfortheimplementationofCouncil
Regulation(EEC)No2913/92establishingtheCommunityCustomsCode
(TextwithEEArelevance)
(OJ L 330, 27.12.2000, p. 1)
Corrected by:
►C1Corrigendum, OJ L 20, 23.1.2002, p. 11 (2787/2000)
▼B
COMMISSIONREGULATION(EC)No2787/2000
of15December 2000
amendingRegulation(EEC)No2454/93layingdownprovisionsfor
theimplementationofCouncilRegulation(EEC)No2913/92estab-
lishingtheCommunityCustomsCode
(TextwithEEArelevance)
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 ofthe Council(
2), (hereinafter referred to as ‘the Code’), and in particular
Article 249 thereof,
Whereas:
(1)Member States may wishto engage in simplification test
programmes to evaluate initiatives taken in particular at interna-
tional 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 tothe trading of goods by the Community and its Member Stateswithnon-member countries(
3), as last amended by Regulation
(EC) No 374/98(4), this type of initiative may require deroga-
tions from the application of Commission Regulation (EEC) No2454/93(
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 authorisingthe operation of regular shipping services should be adjusted.
(3)Simpler and clearer Community transit rules would benefit busi-ness and customs services alike.
(4)The problems encountered in recent years in connection with thetransit procedures have caused significant losses for the budgetsof the Member States and the Community and have representeda constant threat to European business and traders.
(5)These procedures should therefore be modernised to make themmore business-oriented while still ensuring effective protectionof the public interests of the Member States and the Community.
(6)The circumstances in which use of the Community transit proce-dure is mandatory should be defined more clearly.
(7)A clear distinction should also be made between a standardprocedure applicable to all traders and simplifications applicableonly to traders complying withcertain conditions. Th is calls fora balanced approachwh ichtakes risk into account and benefitsreliable traders by specifically authorising them to use simplifi-cations 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 reliabilityand the risks attaching to the goods.2000R2787 — EN — 03.01.2001 — 000.001 — 2
(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 311, 12.12.2000, p. 17.
(3) OJ L 118, 25.5.1995, p. 10.
(4) OJ L 48, 19.2.1998, p. 6.
(5) OJ L 253, 11.10.1993, p. 1.
(6) OJ L 188, 26.7.2000, p. 1.
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(9)The circumstances in which use of a lower comprehensive guar-
antee 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 transitsystem, 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 tobe applied and the time limits to be observed to ensure a qualityservice for transit users.
(11)New provisions should be added to Community transit legisla-tion 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 stan-
dard rates of yield withregard to unroasted and roasted malt
should be adjusted.
(14)Commission Regulation (EC) No 2513/98(1) updates Annex I to
Regulation (EEC) No 1501/95(2) which sets out the processing
coefficients for the production of unroasted and roasted malt
used in order to calculate the export refunds on processedproducts. The standard rates of yield should therefore be calcu-lated on the basis of those coefficients.
(15)To avoid disadvantages in terms of the advance payment ofexport refunds in accordance withCouncil Regulation (EEC)No 565/80(
3), as last amended by Regulation (EC) No 2026/
83(4), provision should be made to the new standard rates of
yield for prefinanced goods to apply witheffect 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) No502/1999(
5). For reasons of clarity, the latter should therefore
be deleted.
(18)The measures provided for in this Regulation are in accordancewith 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, forthe period strictly necessary to carry out the programme, waivethe 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 Docu-ment which are not necessary for the identification of thegoods and which are not the factors on the basis of whichimport or export duties are applied.2000R2787 — EN — 03.01.2001 — 000.001 — 3
(1) OJ L 313, 21.11.1998, p. 16.
(2) OJ L 147, 30.6.1995, p. 7.
(3) OJ L 62, 7.3.1980, p. 5.
(4) OJ L 199, 22.7.1983, p. 12.
(5) OJ L 65, 12.3.1999, p. 1.
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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 shallnot be lower than that which would be levied in the absence of aderogation.
Member States wishing to engage in such test programmes shall
provide the Commission in advance with full details of theproposed test programme, including its intended duration. Theyshall also keep the Commission informed of actual implementationand 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:
‘CUSTOMSSTATUSOFGOODSANDTRANSIT’
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 withArticle 37 of th e Code.
Nevertheless in accordance with Article 38(5) of the Code,
goods brought into the customs territory of the Communityshall be deemed to be Community goods unless it is estab-lished 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 customsterritory, for consignment to another airport in theCommunity customs territory, provided that they arecarried under cover of a single transport documentdrawn up in a Member State, or
— where, if carried by sea, the goods have been shipped
between ports in the Community customs territory by aregular shipping service authorised in accordance withArticles 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 inwhose territory that company is established may, with theagreement of the other Member States concerned, authorisethe 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 paragraph3, points (a) and (b) are replaced by th e
following:
‘(a) are established in the Community and whose records will
be available to the competent customs authorities;2000R2787 — EN — 03.01.2001 — 000.001 — 4
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(b) have not committed any serious or repeated offences in
connection with the operation of a regular shippingservice’.
(c) In paragraph 6, last sentence, the words ‘using the procedure
provided for in paragraph4’ are deleted and th e followingnew sentences added:
‘If the details required in paragraph 2(a) change, the procedure
provided for in paragraph4 sh all apply.’
8. Article 314 is amended as follows:
(a) In paragraph1, first sentence, th e words ‘under paragraph2’
are replaced by ‘in accordance withArticle 314c(1)’.
(b) Paragraph2 is deleted.
(c) In paragraph 3, the phrase ‘in paragraph 2’ is replaced by the
phrase ‘in Article 314c(1)’.
(d) Paragraph4 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 documentsand 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
ProofofCommunitystatus
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 Commu-
nity transit procedure, proof that the goods have Community statusmay 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 withth e rules laid down in Articles 319 to 323;
(c) by the accompanying document referred to in Commission
Regulation (EEC) No 2719/92 (*);
(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 withpackaging not h aving Community
status, the document certifying the Community status of the goodsshall bear one of the following endorsements:
— envases N
— N-emballager
— N-Umschließungen
—ΣυσκευασίαΝ
— N packaging— emballages N— imballaggi N2000R2787 — EN — 03.01.2001 — 000.001 — 5
▼C1
▼C1
— N-verpakkingen
— embalagens N— N-pakkaus— 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:
— Expedido a posteriori,
— Udstedt efterfoelgende,— Nachträglich ausgestellt,—Εκδοθένεκτωνυστέρων,
— Issued retroactively,— Délivré a posteriori,— Rilasciato a posteriori,— Achteraf afgegeven,— Emitido a posteriori,— Annettu jälkikäteen,— Utfärdat i efterhand.
Subsection1
T2Ldocument
(*) OJ L 276, 19.9.1992, p. 1.’
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 drawnup in accordance withparagraph s 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 Directive77/388/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
applymutatis mutandis to the T2LF document.
3. The T2L document shall be made out on a form corre-
sponding to Copy 4 or Copy 4/5 of the specimen in Annexes 31and 32.
Where necessary, the said form may be supplemented by one or
more continuation sheets corresponding to Copy 4 or Copy 4/5 ofthe 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 corre-sponding 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 withth e specimen in
Annex 45 and made out in accordance withAnnex 44a may be2000R2787 — EN — 03.01.2001 — 000.001 — 6
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▼C1
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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 notcomply withall th e 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 shallcomprise the following, which should, as far as possible, appear inbox “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 orthe 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 accompa-nied 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, orof the person concerned where this is not the consignor, thenumber 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 trans-
port document duly completed and signed by him shall be endorsedby 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 registrationnumber or the number of the dispatch declaration where such adeclaration is required.
4. If the total value of the Community goods covered by the
invoice or transport document, completed and signed in accordancewithparagraph2 of th is Article or Article 224, does not exceed
EUR 10 000, 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 particularsof the competent office.’2000R2787 — EN — 03.01.2001 — 000.001 — 7
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15. Article 317a is amended as follows:
(a) In paragraph2, th e second subparagraphis 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 theCommunity customs territory where the provisionsof Directive 77/388/EEC do not apply,
— the letter “N” for all other goods.’
(b) Paragraph3 is replaced by th e following:
‘3. At the request of the shipping company, the manifest it
has duly completed and signed shall be endorsed by thecompetent office. The endorsement shall include the name andstamp 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 beprovided by entering the letter “C” (equivalent to “T2L”) alongsidethe relevant items on the manifest.’
17. Article 318 is deleted and the following is inserted:
‘Subsection 3
Otherproofspecific tocertainoperations’
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
ProofofCommunitystatusofgoodsprovidedbyanauthorised
consignor
Article 324a1. 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
establishth e Community status of goods by means of a T2L docu-ment in accordance withArticle 315, or by means of one of th edocuments stipulated in Articles 317 to 317b, hereinafter referredto as “commercial documents”, to use suchdocuments with outhaving to present them for endorsement to the competent office.2000R2787 — EN — 03.01.2001 — 000.001 — 8
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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 departureof the goods.
Article 324c
1. The authorisation shall stipulate that the front of the commer-
cial documents concerned or box “C. Office of departure” on the
front of the forms used for the purposes of compiling T2L docu-
ment 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-printedon the forms where the printing is entrusted to a printerapproved 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 inbox “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 docu-ment, and one of the following endorsements:
— Expedidor autorizado— Godkendt afsender— Zugelassener Versender
—Εγκεκριµένοςαποστολέας
— 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 specialstamp 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 haspreviously given those authorities a written undertaking acknowl-edging his liability for the legal consequences arising from allT2L documents or commercial documents issued bearing thespecial stamp.2000R2787 — EN — 03.01.2001 — 000.001 — 9
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2. T2L documents or commercial documents drawn up in accor-
dance with paragraph 1 shall contain in place of the authorisedconsignor's signature one of the following endorsements:
— Dispensa de firma— Fritaget for underskrift— Freistellung von der Unterschriftsleistung—∆εναπαιτείταιυπογραφή
— 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 demon-strate the Community status of goods until, at the latest, the dayafter the departure of the vessel and, in any case, before its arrivalat 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 establishedin 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 Commu-nity, 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 shallnotify 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 notifica-
tion, the customs authorities shall authorise use of the simplified
procedure described in paragraph4.
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 informa-
tion 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 autho-rities 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 .2000R2787 — EN — 03.01.2001 — 000.001 — 10
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Article 324f
The authorised consignor shall make a copy of each T2L document
or each commercial document issued under this subsection. Thecustoms 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 byboats’, 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 subsec-tion’.
24. Article 337 is deleted.25. Chapters 4 to 6a of Part II, Title II are replaced by the following:
‘CHAPTER 4
Community transitSection 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 whenthe 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 declara-
tions placing goods under the Community transit procedure areaccepted;
2. “office of transit” means:
(a) the customs office at the point of exit from the customs
territory of the Community when the consignment isleaving that territory in the course of a transit operationvia 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 crossedthe territory of a third country in the course of a transitoperation;
3. “office of destination”: means the customs office where goods
placed under the Community transit procedure must bepresented in order to end the procedure;
4. “office of guarantee”: means the office where the customs
authorities of each Member State decide that guarantees furn-
ished 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 1987on a common transit procedure (*).
(*) OJ L 226, 13.8.1987, p. 2.2000R2787 — EN — 03.01.2001 — 000.001 — 11
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Article 340c
1. Community goods shall be placed under the internal Commu-
nity 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 thecustoms territory of the Community where those provisions donot 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 provi-sions 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 partof the customs territory of the Community where those provi-sions do not apply either.
2. Without prejudice to paragraph 3, Community goods which
are consigned from one point in the customs territory of theCommunity to another through the territory of one or more EFTA
countries pursuant to the Convention on a common transit proce-
dure, shall be placed under the internal Community transitprocedure.
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 ►
C1to an EFTA
country or where they are exported and 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 underthe external Community transit procedure under the followingconditions:
(a) if they have undergone customs export formalities with a view
to refunds being granted on export to third countries under thecommon 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 customsterritory of the Community; or
(d) if in the form of compensating products or goods in the unal-
tered state, they have undergone customs formalities on exportto third countries in order to discharge the inward processing
procedure, drawback system, witha view to obtaining repay-
ment 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 countryprovided that that they are carried through that third country undercover of a single transport document drawn up in a Member State.Where this is so, the effect of the transit procedure shall besuspended 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 reloadedat 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 carriedby sea if they are carried by a regular shipping service authorisedin accordance withArticles 313a and 313b.2000R2787 — EN — 03.01.2001 — 000.001 — 12
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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 guar-
antor shall indicate an address for service or appoint an agent ineachMember 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 identifica-
tion numbers and duties and stating the days and hours when theyare open. Any changes to this information shall be communicatedto the Commission.
The Commission shall communicate this information to the other
Member States.
Article 344
The characteristics of the forms other than the Single Administra-
tive Document used in the Community transit system shall be set
out in Annex 44b.
Section 2
Procedure
Subsection 1
Individualguarantee
Article 345
1. The individual guarantee shall cover the full amount of
customs debt liable to be incurred, calculated on the basis of thehighest rates applicable to the goods in the Member State of depar-
ture.
However, the rates to take into consideration for the calculation of
the individual guarantee cannot be less than a minimal rate, whensucha rate is mentioned in th e fifthcolumn 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 theprocedure has been discharged.
3. An individual guarantee furnished by a guarantor may be in
the form of individual guarantee vouchers for an amount ofEUR 7 000, issued by the guarantor to persons who intend to actas principal.
The guarantor shall be liable for up to EUR 7 000 per voucher.Article 346
1. An individual guarantee furnished by a guarantor shall corre-
spond 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 acceptedthe guarantor's undertaking. The principal shall present the originalat the office of departure, where it shall be retained. Where neces-2000R2787 — EN — 03.01.2001 — 000.001 — 13
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sary 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, eachMember State may allowthe undertaking referred to in paragraph 1 to take a different formprovided it has the same legal effect as the undertaking shown inthe 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 goodslisted 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—Περιορισµένηισχύς
— 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 themultiple of EUR 7 000 required to cover the total amount referredto 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 ofissue 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 ofguarantee, 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 guar-
antee shall notify the Commission forthwith of any revocation orcancellation and the date on which it becomes effective. TheCommission shall notify the other Member States thereof.2000R2787 — EN — 03.01.2001 — 000.001 — 14
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Subsection 2
Meansoftransportanddeclarations
Article 349
1. Each transit declaration shall include only the goods loaded
or to be loaded on a single means of transport for carriage fromone 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 thegoods 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 thanone office of destination.
Article 350
Loading lists drawn up in accordance withAnnex 44a and corre-
sponding to the specimen in Annex 45 may be used instead of thecontinuation sheets as the descriptive part of transit declarations, ofwhich 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 goodswhich must be placed under the internal Community transit proce-dure, 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 orwhere, 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 ofArticle 351 have not been complied with, the goods shall bedeemed to have been placed under the external Community transitprocedure.
However, for the purposes of charging export duty or imple-
menting any of the common commercial policy export measures,
such goods shall be deemed to be moving under the internalCommunity transit procedure.
Article 353
1. By derogation from Article 222(1), a transit declaration
lodged by means of a data-processing technique, as defined inArticle 4a(1)(a), shall comply with the structure and notes set outin Annex 37a.
2. Subject to the conditions and in the manner they shall deter-
mine, and withdue regard to th e principles laid down by customsrules, the customs authorities may allow loading lists to be used asthe descriptive part of transit declarations lodged by means of adata-processing technique.2000R2787 — EN — 03.01.2001 — 000.001 — 15
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Article 354
Subject to the conditions and in the manner they shall determine,
and withdue regard to th e principles laid down by customs rules,the customs authorities may allow transit declarations, or some ofthe particulars thereof, to be lodged by means of discs, magnetic
tapes or other similar data media, where appropriate in coded form.
Subsection 3
Formalities attheofficeofdeparture
Article 355
1. Goods placed under the Community transit procedure shall be
carried to the office of destination along an economically justifiedroute.
2. Without prejudice to Article 387, for goods on the list in
Annex 44c, or when the customs authorities or the principalconsider it necessary, the office of departure shall prescribe an itin-erary and enter in box 44 of the transit declaration at least theMember States to be transited, taking into account any detailscommunicated 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 legislationand, 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 departureand 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 limitprescribed.
Article 357
1. Without prejudice to paragraph 4, goods to be placed under
the Community transit procedure shall not be released unless theyare 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 officeof departure as suitable for sealing;
(b) eachindividual package, in oth er 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 intro-
duced without leaving visible traces or without breaking theseals;
(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 withan inter-national agreement to which the European Community is a partyshall be regarded as suitable for sealing.2000R2787 — EN — 03.01.2001 — 000.001 — 16
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4. The office of departure may dispense with sealing if, having
regard to other possible measures for identification, the descriptionof 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 identificationof 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 officeof 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 depar-
ture by a computer system, copies No 4 and No 5 of the
declaration shall be replaced by a transit accompanying documentcorresponding 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 thegoods by issuing the transit accompanying document to the prin-
cipal.
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 enroute
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 declara-tion returned to the principal by the office of departure.
The consignment and copies No 4 and No 5 of the transit declara-
tion 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 withoutdelay to the office of transit initially forseen.2000R2787 — EN — 03.01.2001 — 000.001 — 17
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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 withthe consignment to the customs authorities of the Member State inwhose 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 customsauthorities which may, however, authorise transfers to bemade 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 obliga-tions.
2. Where the customs authorities consider that the Community
transit operation concerned may continue in the normal way theyshall take any steps that may be necessary and then endorse copiesNo 4 and 5 of the transit declaration.
Subsection 5
Formalities attheofficeofdestination
Article 361
1. The goods and copies No 4 and No 5 of the transit declara-
tion 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 andenter 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 copyof copy No 5 of the transit declaration with one of the followingphrases:
— Prueba alternativa— Alternativt bevis— Alternativnachweis
—Εναλλακτικήαπόδειξη
— 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 becomethe office of destination.
Where the new office of destination comes under the jurisdiction
of a Member State other than the one having jurisdiction over theoffice originally designated, the new office of destination shallenter in box “I. Control by office of destination” of copy No 5 of2000R2787 — EN — 03.01.2001 — 000.001 — 18
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the transit declaration one of the following endorsements in addi-
tion 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)
—∆ιαφορές:εµπορεύµαταπροσκο-
µισθένταστοτελωνείο (Όνοµακαιχώρα)
— 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 declara-tion.
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 consign-ment, except in the space reserved for the office of destination. Thereceipt 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 authori-
ties in the Member State of departure without delay and at mostwithin 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 ofdocuments and the types of documents involved, as well as of theresponsibilities conferred on those offices. The Commission shallinform the other Member States.
Subsection 6
Checkingtheendoftheprocedure
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 authori-ties shall inform the principal and ask him to furnish proof that theprocedure 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 document2000R2787 — EN — 03.01.2001 — 000.001 — 19
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certified by the customs authorities of the Member State of destina-
tion identifying the goods and establishing that they have beenpresented 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 thecustoms authorities, a customs document issued in a third countryentering the goods for a customs-approved treatment or use, or a
copy or photocopy thereof, identifying the goods. Copies or photo-
copies must be certified as being true copies by the body whichcertified the original documents, by the authorities of the thirdcountries concerned or by the authorities of one of the MemberStates.
Article 366
1. Where the customs authorities of the Member State of depar-
ture 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 toobtain the information needed to discharge the procedure or, wherethis is not possible, to establish whether a customs debt has beenincurred, to identify the debtor and to determine the customs autho-
rities 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 enquiryprocedure 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 falsifiedand the enquiry procedure is necessary to achieve the objectivesof paragraph1.
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 inthe 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 departureshall immediately inform the principal and, where appropriate, anycustoms authorities that may have initiated a recovery procedure inaccordance withArticles 217 to 232 of th e Code.
Subsection 7
Additional provisions applicable where transit data is exchanged
between customs authorities using information technology and
computernetworks
Article 367
1. Without prejudice to any special circumstances and to the
provisions on the Community transit procedure which, whereappropriate, shall apply, mutatis mutandis , the customs authorities
shall use information technology and computer networks for thetype 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 referredto 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 adequatesecurity arrangements for the effective, reliable and secure opera-tion of the entire transit system.2000R2787 — EN — 03.01.2001 — 000.001 — 20
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2. To ensure the abovementioned level of security each input,
modification and deletion of data shall be recorded together withinformation giving the reason for, and exact time of, such proces-
sing and identifying the person who carried it out. In addition, the
original data or any data so processed shall be kept for at leastthree calendar years from the end of the year to which such datarefer, 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 destinationusing the “Anticipated arrival record” message. This message shallbe 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 customsauthorities 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 arepresented at the office of destination. The message may not beused as proof of the procedure having ended for the purposes ofArticle 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 suchexamination.
Section 3
Simplifications
Subsection 1
General provisionsconcerningsimplifications
Article 372
1. Following an application by the principal or the consignee, as
appropriate, the customs authorities may authorise the followingsimplifications:
(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;2000R2787 — EN — 03.01.2001 — 000.001 — 21
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(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 simplificationsreferred to in paragraph1, points (a), (b) and (g) is granted, th esimplifications shall apply in all Member States. Where authorisa-tion 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 usethe simplification referred to in paragraph 1, point (f) is granted,the simplification shall apply solely in the Member State wherethe 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 author-
isation to use a comprehensive guarantee may be granted onlyto persons established in the Member State where the guaranteeis furnished,
(b) regularly use the Community transit arrangements, or whose
customs authorities know that they can meet the obligationsunder the arrangements or, in connection with the simplifica-tion 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 dispropor-
tionate 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, herein-
after 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 towhich 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 applicationis 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 wheneverthe office of departure so requires.2000R2787 — EN — 03.01.2001 — 000.001 — 22
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Article 377
1. The holder of an authorisation shall inform the customs
authorities of any factor arising after the authorisation was grantedwhich 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 authorisationsissued.
2. Where an application is rejected or an authorisation is
annulled or revoked, the application and the decision rejecting orannulling or revoking the application, as the case may be, and allattached supporting documents shall be kept for at least three yearsfrom the end of the calendar year in which the application wasrejected or the authorisation was annulled or revoked.
Subsection 2
Comprehensiveguaranteeandguaranteewaiver
Article 379
1. The principal may use a comprehensive guarantee, or guar-
antee 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 prin-cipal places under the Community transit procedure during a periodof 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 ofintended Community transit operations as shown, inter alia ,b y
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 theMember 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 operationsfor which the procedure has not yet ended.
The principal shall inform the office of guarantee when the refer-
ence amount falls below a level sufficient to cover his Communitytransit operations.
Article 380
1. The amount to be covered by the comprehensive guarantee
shall be the same as the reference amount referred to in Article379.
2. The amount to be covered by the comprehensive guarantee
may be reduced:
(a) to 50 % of the reference amount where the principal demon-
strates 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 demon-
strates that his finances are sound, that he has sufficient
experience of the Community transit procedure and that hecooperates very closely with the customs authorities.
3. A guarantee waiver may be granted where the principal
demonstrates that he maintains the standards of reliability2000R2787 — EN — 03.01.2001 — 000.001 — 23
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described in paragraph2(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 sufficientexperience of the Community transit procedure and either that hecooperates very closely with the customs authorities or that he isin command of transport operations.
2. The amount to be covered by the comprehensive guarantee
referred to in paragraph1 may be reduced:
(a) to 50 % of the reference amount where the principal demon-
strates 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 demon-
strates that he cooperates very closely with the customsauthorities, is in command of transport operations, and that hehas 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 toas certificates, drawn up as appropriate on a form corresponding tothe specimen in Annex 51 or Annex 51a and supplemented inaccordance withAnnex 51b, to enable th e principal to provideproof 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 declara-tion.
3. The period of validity of a certificate shall not exceed two
years. That period may be extended by the office of guarantee forone 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 fromthe effective date of cancellation of an undertaking by a guarantor,certificates issued earlier may not be used to place goods under theCommunity transit procedure and shall be returned by the principalto the office of guarantee without delay.2000R2787 — EN — 03.01.2001 — 000.001 — 24
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3. Each Member State shall forward to the Commission the
means by which certificates that remain valid and have not yetbeen 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
Specialloadinglists
Article 385
1. The customs authorities may authorise principals to use as
loading lists lists which do not comply with all the requirementsof 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 paragraph1, even wh ere suchlists 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 mayalso be authorised to use such lists for Community transit opera-tions involving only one type of goods if this facility is madenecessary by the computer programmes of the firms concerned.
Subsection 4
Useofsealsofaspecialtype
Article 386
1. The customs authorities may authorise principals to use
special types of seals on means of transport or packages providedthe customs authorities approve the seals as complying with thecharacteristics 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
Exemptionregardingprescribeditinerary
Article 387
1. The customs authorities may grant an exemption from the
requirement to follow a prescribed itinerary to principals whoensure 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 Beförderungsroute2000R2787 — EN — 03.01.2001 — 000.001 — 25
▼B
—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 docu-
ment used to establishth e Community status of goods’, Articles
389 to 396, the heading ‘Section 2, Simplification of transit form-alities to be carried out at offices of departure and destination’ andArticle 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
Authorisedconsignorstatus
Article 398
Persons wishing to carry out Community transit operations without
presenting the goods and the corresponding transit declaration atthe office of departure may be granted the status of authorisedconsignor.
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 opera-tions, in order that the office may carry out any necessarycontrols 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 transportor the package or packages shall bear special seals, approvedby the customs authorities as complying with the characteris-tics 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 depar-
ture” of the transit declaration forms must:
(a) be stamped in advance with the stamp of the office of depar-
ture 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 correspondingto 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 numberto the transit declaration in accordance with the rules laid down inthe authorisation.2000R2787 — EN — 03.01.2001 — 000.001 — 26
▼B
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 thestamp 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 thespecial stamp, the authorised consignor shall be liable, withoutprejudice to any criminal proceedings, for the payment of dutiesand other charges payable in a particular Member State in respectof goods carried under cover of suchforms unless h e 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 neces-
sary, enter in box 44 the itinerary prescribed in accordance withArticle 355(2) and, in box “D. Control by office of departure”,the period prescribed in accordance with Article 356 within whichthe goods must be presented at the office of destination, the identi-fication measures applied and one of the following endorsements:
— Expedidor autorizado— Godkendt afsender— Zugelassener Versender—Εγκεκριµένοςαποστολέας
— Authorised consignor— Expéditeur agréé— Speditore autorizzato— Toegelaten afzender— Expedidor autorizado— Hyväksytty lähettäjä— Godkänd avsändare.
2. Where the customs authorities of the Member State of depar-
ture check a consignment before its departure, they shall record thefact in box “D. Control by office of departure” of the transitdeclaration.
3. Following consignment, copy No 1 of the transit declaration
shall be sent without delay to the office of departure. The customsauthorities may provide in the authorisation that copy No 1 be sentto 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 condi-tion that the authorised consignor has previously given the customsauthorities a written undertaking acknowledging that he is the prin-cipal for all Community transit operations carried out under cover
of transit declarations bearing the special stamp.
2. Transit declarations made out in accordance withparagraph1
shall contain, in the box reserved for the principal's signature, oneof the following endorsements:
— Dispensa de firma2000R2787 — EN — 03.01.2001 — 000.001 — 27
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— Fritaget for underskrift
— Freistellung von der Unterschriftsleistung
—∆εναπαιτείταιυπογραφή
— 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 ascomplying withth e conditions set out in Articles 373 and 398,they lodge their transit declarations and communicate with thecustoms 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 declara-
tion so that the customs authorities may, if necessary, carry outchecks 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
Authorisedconsigneestatus
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 transitdeclaration at the office of destination may be granted the statusof authorised consignee.
2. The principal shall have fulfilled his obligations under Article
96(1)(a) of the Code, and the Community transit procedure shall bedeemed 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 tothe authorised consignee at his premises or at the place specifiedin the authorisation, the identification measures having been dulyobserved.
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 eachconsignment delivered in accordance
withparagraph2.
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 arrivalof the goods;
(c) the excluded categories or movements of goods.2000R2787 — EN — 03.01.2001 — 000.001 — 28
▼B
2. The customs authorities shall specify in the authorisation
whether any action by the office of destination is required beforethe authorised consignee may dispose of goods received.
Article 408
1. When the goods arrive at his premises or at the places speci-
fied 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 anyexcess quantities, deficits, substitutions or other irregularitiessuchas 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 sealsaffixed.
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
Simplifiedproceduresforgoodscarriedbyrail orinlargecontainers’
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, paragraph1 is replaced by th e 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 paragraph4, first sentence, and paragraph5, second subpar-
agraph, the phrase ‘Article 311(a)’ is replaced by ‘Article340c(2)’.
37. After Article 425, the heading ‘Subsection 2 — Provisions relating
to goods carried in large containers’ is replaced by ‘B. Provisionsrelating 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.’2000R2787 — EN — 03.01.2001 — 000.001 — 29
▼B
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 paragraph2, first subparagraph , points (b) and (c) and para-
graph 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 subpara-
graph of paragraph 7, the phrase ‘Article 311 (a)’ is replacedby ‘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 and385’.
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 tobe dispatched under cover of a CIM consignment note or a TR
transfer note in accordance withArticles 413 to 442, th e customs
authorities shall take the necessary measures to ensure that copiesNo 1, No 2 and No 3 of the CIM consignment note, or copies No1, 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 authoritiesmay provide that, by way of derogation from Article 406(2) andArticle 408(1)(b), copies No 2 and No 3 of the CIM consignmentnote, 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, Trans-
port by air’ is replaced by the following text:
‘Subsection 9
Simplifiedproceduresfortransportbyair’.
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 thespecimen in Appendix 3 of Annex 9 to the Convention on Interna-tional 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 destina-2000R2787 — EN — 03.01.2001 — 000.001 — 30
▼B
tion. 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 proce-dure provided for in Article 340c(1), those goods shall be listed onseparate manifests.
3. Eachmanifest sh all 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 suchcases th e air waybills for consignments onthe manifest shall include the normal trade description of the goodsincluding 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 thecustoms authorities at each airport of departure a list drawn up bythe airlines of the manifests which were presented to them duringthe 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 withparagraph3;
(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 customsauthorities of the airport of destination shall inform the customsauthorities of the airport of departure and the authority which2000R2787 — EN — 03.01.2001 — 000.001 — 31
▼B
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 asignificant number of flights between the Member States (simpli-fied 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 territoriesthe airports of departure and destination linked by electronic datainterchange 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 operationsbetween 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 ofdestination 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 proce-
dure, 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 correspondingairway bill as well as a reference for the procedure used, thereference number and date of the transit declaration or transferdocument and the name of the issuing office;
(d) the letter “C” (equivalent to “T2L”) for goods whose Commu-
nity 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
►
C1ended◄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 informa-
tion 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 elec-tronic 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 theauthority which issued the authorisation of all offences andirregularities at the earliest opportunity.’2000R2787 — EN — 03.01.2001 — 000.001 — 32
▼B
50. After Article 445, the heading ‘Section 2 — Transport by sea’ is
replaced by the following text:
‘Subsection 10
Simplifiedproceduresformaritimetransport’.
51. Articles 446 to 448 are replaced by:
‘Article 446
Where Articles 447 and 448 apply, it shall not be necessary to
furnisha 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 proce-
dure in accordance with Article 340c(1), those goods shall be listedon separate manifests.
3. Eachmanifest sh all 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 withArticle 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 onecopy.
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 customsauthorities at each port of departure a list drawn up by the shippingcompanies of the manifests which were presented to them duringthe previous month.2000R2787 — EN — 03.01.2001 — 000.001 — 33
▼B
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 withparagraph3;
(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 firstsubparagraph.
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 customsauthorities of the port of departure and the authority which grantedthe authorisation, referring in particular to the bills of lading forthe goods in question.
Article 448
1. A shipping company may be authorised to use a single mani-
fest as a transit declaration if it operates a significant number ofregular 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 territoriesthe 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, itshall 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 withArticle340c(1);
(c) the letters “TD” for goods already placed under a transit proce-
dure, 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 thecorresponding bill of lading or other appropriate commercialdocument as well as a reference for the procedure used, thereference 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 Commu-
nity 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 thecustoms authorities at the port of destination.2000R2787 — EN — 03.01.2001 — 000.001 — 34
▼B
The records kept by the shipping company in accordance with
Article 373(2)(b) shall contain at least the information referred toin 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 customsauthorities 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 followingnotifications shall be made:
(a) the shipping company shall notify all offences and irregulari-
ties 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
Simplifiedprocedurefortransportbypipeline’
53. After Article 450, the following Section 4 is inserted:
‘Section 4
Customsdebtandrecovery
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 declara-
tion.
Article 450b
1. Where, following initiation of recovery proceedings for other
charges, the customs authorities determined in accordance withArticle 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 docu-ments, including an authenticated copy of the evidence, to theauthorities competent for that place (hereinafter referred to as “the
requested authorities”).
The requested authorities shall acknowledge receipt of the commu-
nication and indicate whether they are responsible for recovery. If
no response is received within three months, the requesting autho-
rities shall immediately resume the recovery proceedings theyinitiated.
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 paragraph1, second subparagraph, and on condition that the requesting autho-rities are immediately informed.
Any uncompleted proceedings for recovery of other charges
initiated by the requesting authorities shall be suspended as soonas the requested authorities inform them that they have decided totake action for recovery.
As soon as the requested authorities provide proof that they have
recovered the sums in question, the requesting authorities shallrepay any other charges already collected or cancel the recoveryproceedings.2000R2787 — EN — 03.01.2001 — 000.001 — 35
▼B
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 procedurehas 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 mightbe required to pay the debt for which he is liable in respect ofthe Community transit operation in question; the notificationshall state the number and date of the declaration, the nameof 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 issuedto him before the expiry of the time limit.
3. Where either of the notifications has been issued, the guar-
antor shall be informed of the recovery of the debt or thedischarge 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 inconnection withCommunity transit declarations accepted by th e
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 toaffix on the packaging and accompanying documents a label ofthe 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 theCommunity 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 alabel of the type shown in Annex 42b, or have a label of this typeso 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.’2000R2787 — EN — 03.01.2001 — 000.001 — 36
▼B
59. Annex 37 is amended in accordance withAnnex I to th is Regula-
tion.
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 withAnnex IV to th is Regula-
tion.
64. Annex 44a, the text of which is shown in Annex V to this Regula-
tion, is inserted.
65. Annex 44b, the text of which is shown in Annex VI to this Regu-
lation, is inserted.
66. Annex 44c, the text of which is shown in Annex VII to this Regu-
lation, is inserted.
67. Annex 45a is amended in accordance withAnnex VIII to th is
Regulation.
68. Annex 45b is amended in accordance withAnnex IX to th is Regu-
lation.
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 Regula-
tion, is inserted.
71. Annex 46b, the text of which is shown in Annex XII to this Regu-
lation, 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 Regu-
lation, 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 Regula-
tion.
76. Annex 51a, the text of which is shown in Annex XIX to this Regu-
lation, is inserted.
77. Annex 51b, the text of which is shown in Annex XX to this Regu-
lation, 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 continueto be used, subject to the necessary editorial changes being made, untilstocks run out or until 31 December 2002.2000R2787 — EN — 03.01.2001 — 000.001 — 37
▼B
Subject to the conditions set out in the first subparagraph, the TC32
form (flat-rate guarantee voucher) may be used as an individual guar-antee 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 consulta-
tion with the bodies which represent the operators involved, theCommission shall review the provision concerning the furnishing ofthe 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 underthe Community transit procedure might be extended to the widestpossible range of Community transit operations. The review shall takeinto 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 becarried out under cover of a comprehensive guarantee if it has beenauthorised 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 ofArticles 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 withArticle 404 of Regulation (EEC) No 2454/93 as soon asthe office of departure concerned applies the provisions of Articles 367to 371 of that Regulation. However, authorisations valid prior to 31
March1999 sh all comply withArticle 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 bedetermined by the committee procedure.
6. The second sentence of the second subparagraph and the third
subparagraphof 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.2000R2787 — EN — 03.01.2001 — 000.001 — 38
▼B
ANNEX I
Annex 37 is amended as follows:
1. Title I, Section A, is amended as follows:
(a) in the seventh indent to the second paragraph, the text between
brackets is replaced by:
‘(for arrival formalities)’.
(b) The second indent of the third paragraph is replaced by:
‘— Community transit: copies 1, 4 and 5,’.
2. Title I, Section B, is amended as follows:
(a) The second indent to the second subparagraph of paragraph 1 is
replaced by:
‘— Community transit formalities:
boxes 1 (third subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25,
26, 27, 31, 32, 33 (first subdivision), 35, 38, 40, 44, 50, 51, 52,
53, 55 and 56 (i.e. except for box 26, those with a green back-
ground).’
(b) Paragraph2(c) is replaced by:
‘(c) the boxes to be used for a transit declaration are as follows:
boxes 1 (third subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25,
26, 27, 31, 32, 33 (first subdivision), 35, 38, 40, 44, 50, 51, 52,
53, 55 and 56 (i.e. those with a green background);’
3. Title II, Section A, is amended as follows:
(a) The wording for box 33 is replaced by:
‘Give the code for the item concerned.
For Community transit, this box is optional. However, the first subdi-
vision of this box must be completed where:
— the transit declaration is made by the same person at the same time
as, or following, a customs declaration which includes a
commodity code, or
— where a transit declaration covers goods on the list in Article 44C,
or
— where Community legislation so provides.’
(b) For box 40, the following is inserted as a fourth paragraph:
‘Completion of this box is mandatory if the Community transit proce-
dure applies. Give the reference for the previous customs destination
or corresponding customs documents. Where more than one reference
has to be entered, the Member States may provide that the word
“various” be entered in this box and a list of the references concerned
accompany the transit declaration.’
(c) For box 51 the last sentence of the first subparagraph is replaced by:
‘The transit offices appear in the list of offices competent for Commu-
nity transit operations.’
(d) The wording for box 52 is replaced by:
‘Use the Community codes laid down for this purpose to enter the
type of guarantee or guarantee waiver used for the operation followed,
as appropriate, by the number of the comprehensive guarantee certifi-
cate, the guarantee waiver certificate, or the individual guarantee
voucher and the office of guarantee.
Where a comprehensive guarantee, guarantee waiver or individual
guarantee provided by a guarantor is not valid for all the EFTA coun-
tries, add “not valid for” followed by the codes for the EFTA country
or countries concerned.’
(e) For box 53 the last sentence of the first subparagraph is replaced by:
‘The offices of destination appear in the list of offices competent for
Community transit operations.’
4. In Title II, Section B, for box 55, the second and third paragraphs are
replaced by:2000R2787 — EN — 03.01.2001 — 000.001 — 39
▼B
‘The carrier may only tranship goods after obtaining the authorisation of
the customs authorities of the Member State in whose territory the tranship-
ment is to be made.
Where those authorities consider that the transit operation may continue in
the normal way, they shall, once they have taken any steps that may be
necessary, endorse copies No 4 and 5 of the transit declaration.’
5. In Title III, Section B, the first indent is replaced by:
‘— The symbols “IM/c”, “EX/c” or “EU/c” (or “COM/c” where applic-
able), must appear in the first subdivision of box 1, but no symbol
must appear in this subdivision where:
— the form is used for Community transit only, in which case,
depending on the common transit procedure applicable to the goods
concerned, enter “T1bis”, “T2bis” or “T2Fbis” in the third subdivi-
sion of box 1,
— the form is used solely to furnish proof of the Community status of
goods, in which case, depending on the status of the goods
concerned, enter “T2Lbis” or “T2LFa” in the third subdivision ofthe box.’
6. In Title III, Section C is replaced by the following:
‘C. If continuation sheets are used,
— any boxes for “description of goods” which have not been used
must be struck out to prevent later use,
— boxes 32 (Item number), 33 (Commodity code), 35 (Gross mass
(kg)), 38 (Net mass (kg)) and 44 (Additional information, docu-
ments produced, certificates and authorisations) of the transit
declaration, T2L or T2LF form used must be struck through and
box 31 (Packages and goods description) may not be used to enter
the marks, numbers, number and kind of packages or goods
description. A reference to the serial number and the symbol of
the different continuation sheets shall be entered in box 31
(Packages and goods description) of the transit declaration, T2L or
T2LF form used.’2000R2787 — EN — 03.01.2001 — 000.001 — 40
▼B
ANNEX II
‘ANNEX 37a
EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS
BYTHEEXCHANGEOFEDISTANDARDMESSAGES
(EDITRANSITDECLARATION)
TITLE I
General
The EDI transit declaration is based upon the particulars entered into the
different boxes of the Single Administrative Document (SAD) as defined in
Annexes 37 and 38, in association withor replaced by a code if appropriate.
This Annex contains exclusively the basic special requirements, which apply
when the formalities are carried out by the exchange of the EDI standard
messages. Furthermore the additional codes presented in Annex 37c are applic-
able. Annexes 37 and 38 apply to the EDI transit declaration unless otherwise
specified in this Annex or in Annex 37c.
The detailed structure and content of the EDI transit declaration follow the tech-
nical specifications the competent authorities communicate to the principal in
order to ensure the proper functioning of the system. These specifications are
based upon the requirements laid down in this Annex.
This Annex describes the structure of the information exchange. The transit
declaration is organised into data groups, which contain data attributes. The
attributes are grouped together in such a way that they build up coherent logical
blocks within the scope of the message. A data group indentation indicates that
the data group depends on a lower indent data group.
When present, the appropriate number of the box on the SAD is noted.
The term “number” in the explanation of a data group indicates how many times
the data group may be used in the transit declaration.
The term “type/length” in the explanation of an attribute indicates the require-
ments for the data type and the data length. The codes for the data types are as
follows:
a alphabetic
n numerican alphanumeric
The number following the code indicates the admissible data length. The
following applies.
The optional two dots before the length indicator mean that the data has no
fixed length, but it can have up to a number of digits, as specified by the length
indicator. A comma in the data length means that the attribute can hold deci-
mals, the digit before the comma indicates the total length of the attribute, the
digit after the comma indicates the maximum number of digits after the decimal
point.
TITLE II
StructureoftheEDItransitdeclaration
A.Tableofthedatagroups
TRANSIT OPERATION
TRADER consignor
TRADER consigneeGOODS ITEM
— TRADER consignor— TRADER consignee— CONTAINERS
— SGI CODES2000R2787 — EN — 03.01.2001 — 000.001 — 41
▼B
— PACKAGES
— PREVIOUS ADMINISTRATIVE REFERENCES— PRODUCED DOCUMENTS/CERTIFICATES— SPECIAL MENTIONS
CUSTOMS OFFICE of departure
TRADER principal
REPRESENTATIVECUSTOMS OFFICE of transit
CUSTOMS OFFICE of destination
TRADER authorised consignee
CONTROL RESULT
SEALS INFORMATION
— SEALS ID
GUARANTEE
— GUARANTEE REFERENCE— VALIDITY LIMITATION (EC)— VALIDITY LIMITATION (NON-EC)
B.Particulars onthedataofthetransitdeclaration
TRANSIT OPERATION
Number: 1The data group shall be used.
LRN
Type/Length: an ..22
The local reference number (LRN) shall be used. It is nationally defined and
allocated by the user in agreement with the competent authorities to identify
eachsingle declaration.
Declaration type (box 1)
Type/Length: an ..5
The attribute shall be used.
Number of loading lists (box 4)
Type/Length: n ..5
The attribute shall be used when loading lists are present. In case of loading
lists the following rules are applied:
— the required attribute “Country of dispatch” of the data group “TRANSIT
OPERATION” is set to “-”,
— there is only one occurrence of the data group “GOODS ITEM” and
where necessary the subdata groups “PREVIOUS ADMINISTRATIVE
REFERENCES”, and “PRODUCED DOCUMENTS/CERTIFICATES”
and “SPECIAL MENTIONS”. All the other subdata groups of “GOODS
ITEM” cannot be used,
— the attribute “Textual description” contains references to the attached
loading lists, “Textual description LNG” contains the language code
(LNG) used for those references. The content of the references can be:
— for “Declaration type” = “T1”: “See loading list(s)”,
— for “Declaration type” = “T2”: “See loading list(s)”,— for “Declaration type” = “T2F”: “See loading list(s)”,— for “Declaration type” = “T-”:
— “T1: See loading list(s) from … to …”,
— “T2: See loading list(s) from … to …”,— “T2F: See loading list(s) from … to …”,
— the attribute “Item number” is filled in with “-”,2000R2787 — EN — 03.01.2001 — 000.001 — 42
▼B
— all the other attributes of the data group “GOODS ITEM” cannot be
used.
Total number of items (box 5)
Type/Length: n ..5
The attribute shall be used.
Total number of packages (box 6)
Type/Length: n ..7
The attribute shall be used, if the attribute “Number of loading lists” is used.
In other cases the use is optional. The total number of packages is equal to
the sum of all “Number of packages”, all “Number of pieces” and a value of
“1” for eachdeclared “bulk”.
Country of dispatch (box 15a)
Type/Length: a2
The attribute shall be used, if only one country of dispatch is declared. The
country codes presented in Annex 37c shall be used. In this case the attribute
“Country of dispatch” of the data group “GOODS ITEM” cannot be used. If
more than one country of dispatch is declared, this attribute of the data
group “TRANSIT OPERATION” cannot be used. In this case the attribute
“Country of dispatch” of the data group “GOODS ITEM” shall be used.
Destination country (box 17a)
Type/Length: a2
The attribute shall be used, if only one country of destination is declared.
The country codes presented in Annex 37c shall be used. In this case the
attribute “Destination country” of the data group “GOODS ITEM” cannot
be used. If more than one country of destination is declared, this attribute
of the data group “TRANSIT OPERATION” cannot be used. In this case
the attribute “Destination country” of the data group “GOODS ITEM” shall
be used.
Identity at departure (box 18)
Type/Length: an ..27
The attribute shall be used according to Annex 37.
Identity at departure LNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Nationality at departure (box 18)
Type/Length: a2
The country code presented in Annex 37c shall be used according to Annex
37.
Container (box 19)
Type/Length: n1The following codes shall be used
0: no
1: yes.
Nationality crossing border (box 21)
Type/Length: a2The country code presented in Annex 37c shall be used according to Annex
37.
Identity crossing border (box 21)
Type/Length: an ..272000R2787 — EN — 03.01.2001 — 000.001 — 43
▼B
The use of the attribute is optional for the Member States according to
Annex 37.
Identity crossing border LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Type of transport crossing border (box 21)
Type/Length: n ..2
The use of the attribute is optional for the Member States according to
Annex 37.
Transport mode at border (box 25)
Type/Length: n ..2
The use of the attribute is optional for the Member States according to
Annex 37.
Inland transport mode (box 26)
Type/Length: n ..2The use of the attribute is optional for the Member States. It has to be used
according to the explanatory note concerning box 25 presented in Annex 38.
Loading place (box 27)
Type/Length: an ..17The use of the attribute is optional for the Member States.
Agreed location code (box 30)
Type/Length: an ..17
The attribute cannot be used, if the data group “CONTROL RESULT” is
used. If this data group is not used the attribute is optional. If this attribute
is used the precise indication of the place in coded form where the goods
can be examined is necessary. The attributes “Agreed location of goods”/
“Agreed location code”, “Authorised location of goods” and “Customs
subplace” cannot be used at the same time.
Agreed location of goods (box 30)
Type/Length: an ..35The attribute cannot be used, if the data group “CONTROL RESULT” is
used. If this data group is not used the attribute is optional. If this attribute
is used the precise indication of the place where the goods can be examined
is necessary. The attributes “Agreed location of goods”/“Agreed location
code”, “Authorised location of goods” and “Customs subplace” cannot be
used at the same time.
Agreed location of goods LNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Authorised location of goods (box 30)
Type/Length: an ..17The attribute is optional, if the data group “CONTROL RESULT” is used. If
the attribute is used the precise indication of the place where the goods can
be examined is necessary. If the data group “CONTROL RESULT” is not
used the attribute cannot be used. The attributes “Agreed location of
goods”/“Agreed location code”, “Authorised location of goods” and
“Customs subplace” cannot be used at the same time.
Customs subplace (box 30)
Type/Length: an ..172000R2787 — EN — 03.01.2001 — 000.001 — 44
▼B
The attribute cannot be used, if the data group “CONTROL RESULT” is
used. If this data group is not used the attribute is optional. If this attribute
is used the precise indication of the place where the goods can be examined
is necessary. The attributes “Agreed location of goods”/“Agreed location
code”, “Authorised location of goods” and “Customs subplace” cannot be
used at the same time.
Total gross mass (box 35)
Type/Length: n ..11,3
The attribute shall be used.
NCTS accompanying document language code
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language of the transit accompanying document (NCTS accompanying docu-
ment).
Dialogue language indicator at departure
Type/Length: a2
The use of the language code presented in Annex 37c is optional. If this
attribute is not used the system will use the default language of the office
of departure.
Declaration date (box 50)
Type/Length: n8The attribute shall be used.
Declaration place (box 50)
Type/Length: an ..35The attribute shall be used.
Declaration place LNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language (LNG) of the corresponding free text field.
TRADER consignor (box 2)
Number: 1This data group is used, when there is only one consignor declared. In this
case the data group “TRADER consignor” of the data group “GOODS
ITEM” cannot be used.
Name (box 2)
Type/Length: an ..35The attribute shall be used.
Street and number (box 2)
Type/Length: an ..35The attribute shall be used.
Country (box 2)
Type/Length: a2The country code presented in Annex 37c shall be used.
Postcode (box 2)
Type/Length: an ..9
The attribute shall be used.2000R2787 — EN — 03.01.2001 — 000.001 — 45
▼B
City (box 2)
Type/Length: an ..35The attribute shall be used.
NAD LNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG).
TIN (box 2)
Type/Length: an ..17The use of the attribute to insert the trader identification number (TIN) is
optional for the Member States.
TRADER Consignee (box 8)
Number: 1The data group shall be used, when there is only one consignee declared and
the attribute “Destination country” of the data group “TRANSIT OPERA-
TION” contains a Member State or an EFTA country. In this case the data
group “TRADER consignee” of the data group “GOODS ITEM” cannot be
used.
Name (box 8)
Type/Length: an ..35The attribute shall be used.
Street and number (box 8)
Type/Length: an ..35
The attribute shall be used.
Country (box 8)
Type/Length: a2The country code presented in Annex 37c shall be used.
Postcode (box 8)
Type/Length: an ..9
The attribute shall be used.
City (box 8)
Type/Length: an ..35The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG).
TIN (box 8)
Type/Length: an ..17
The use of this attribute to insert the trader identification number (TIN) is
optional for the Member States.
GOODS ITEM
Number: 9992000R2787 — EN — 03.01.2001 — 000.001 — 46
▼B
The data group shall be used. In case of loading lists the following rules are
applied:
— the required attribute “Country of dispatch” of the data group “TRANSIT
OPERATION” is set to “-”,
— there is only 1 occurrence of the data group “GOODS ITEM”, and where
necessary the subdata groups “PREVIOUS ADMINISTRATIVE REFER-
ENCES”, “PRODUCED DOCUMENTS/CERTIFICATES” and
“SPECIAL MENTIONS”. All the other subdata groups of “GOODS
ITEM” cannot be used,
— the attribute “Textual description” contains references to the attached
loading lists, “Textual description LNG” contains the language code
(LNG) used for those references. The content of the references can be:
— for “Declaration type” = “T1”: “See loading list(s)”,
— for “Declaration type” = “T2”: “See loading list(s)”,
— for “Declaration type” = “T2F”: “See loading list(s)”,— for “Declaration type” = “T-”:
— “T1: See loading list(s) from … to …”,
— “T2: See loading list(s) from … to …”,
— “T2F: See loading list(s) from … to …”,
— the attribute “Item number” is filled-in with “-”,— all the other attributes of the data group “GOODS ITEM” cannot be
used.
Declaration type (ex box 1)
Type/Length: an ..5The attribute shall be used, if the code “T-” was used for the attribute
“Declaration type” of the data group “TRANSIT OPERATION”. In other
cases this attribute cannot be used.
Country of dispatch (ex box 15a)
Type/Length: a2The attribute shall be used, if more than one country of dispatch is declared.
The country codes presented in Annex 37c shall be used. The attribute
“Country of dispatch” of the data group “TRANSIT OPERATION” cannot
be used. If only one country of dispatchis declared th e corresponding attri-
bute of the data group “TRANSIT OPERATION” shall be used.
Destination country (ex box 17a)
Type/Length: a2The attribute shall be used, if more than one country of destination is
declared. The country codes presented in Annex 37c shall be used. The attri-
bute “Destination country” of the data group “TRANSIT OPERATION”
cannot be used. If only one country of destination is declared the corre-
sponding attribute of the data group “TRANSIT OPERATION” shall be
used.
Textual description (box 31)
Type/Length: an ..140The attribute shall be used.
Textual description LNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language (LNG) of the corresponding free text field.
Item number (box 32)
Type/Length: n ..5The attribute shall be used, even if a number “1” was used for the attribute
“Total number of items” of the data group “TRANSIT OPERATION”. In
this case the number “1” shall be used for this attribute. Each item number
is unique throughout the declaration.2000R2787 — EN — 03.01.2001 — 000.001 — 47
▼B
Commodity code (box 33)
Type/Length: n ..8The attribute shall be used with at least four and up to eight digits according
to Annex 37.
Gross mass (box 35)
Type/Length: n ..11,3This attribute is optional when goods of different type covered by the same
declaration are packed together in such a way that it is impossible to deter-
mine the gross mass of each type of goods.
Net mass (box 38)
Type/Length: n ..11,3
The use of the attribute is optional according to Annex 37.
TRADER consignor (ex box 2)
Number: 1
The data group “TRADER consignor” cannot be used when there is only
one consignor declared. In this case the data group “TRADER consignor”
on “TRANSIT OPERATION” level is used.
Name (ex box 2)
Type/Length: an ..35
The attribute shall be used.
Street and number (ex box 2)
Type/Length: an ..35
The attribute shall be used.
Country (ex box 2)
Type/Length: a2The country code presented in Annex 37c shall be used.
Postcode (ex box 2)
Type/Length: an ..9
The attribute shall be used.
City (ex box 2)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG).
TIN (ex box 2)
Type/Length: an ..17
The use of this attribute to insert the trader identification number (TIN) is
optional for the Member States.
TRADER consignee (ex box 8)
Number: 1
The data group shall be used when more than one consignee is declared and
the attribute “Destination country” of the data group “GOODS ITEM”
contains a Member State or an EFTA country. When only one consignee is2000R2787 — EN — 03.01.2001 — 000.001 — 48
▼B
declared, the data group “TRADER consignee” of the data group “GOODS
ITEM” cannot be used.
Name (ex box 8)
Type/Length: an ..35The attribute shall be used.
Street and number (ex box 8)
Type/Length: an ..35The attribute shall be used.
Country (ex box 8)
Type/Length: a2
The country code presented in Annex 37c shall be used.
Postcode (ex box 8)
Type/Length: an ..9
The attribute shall be used.
City (ex box 8)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG).
TIN (ex box 8)
Type/Length: an ..17
The use of this attribute to insert the trader identification number (TIN) is
optional for the Member States.
CONTAINERS (box 31)
Number: 99If the attribute “Container” of the data group “TRANSIT OPERATION”
contains the code “1” the data group shall be used.
Container numbers (box 31)
Type/Length: an ..11
The attribute shall be used.
SGI Codes (box 31)
Number: 9
The data group shall be used to insert the identification of sensitive goods
(SGI) if the transit declaration concerns goods of Annex 44c.
Sensitive goods code (box 31)
Type/Length: n ..2
The code presented in Annex 37c shall be used if the commodity code is not
enoughto uniquely identify goods of Annex 44c.
Sensitive quantity (box 31)
Type/Length: n ..11,3The attribute shall be used when the transit declaration concerns goods of
Annex 44c.2000R2787 — EN — 03.01.2001 — 000.001 — 49
▼B
PACKAGES (box 31)
Number: 99
The data group shall be used.
Marks and numbers of packages (box 31)
Type/Length: an ..42
The attribute shall be used if the attribute “Kind of packages” contains other
codes presented in Annex 37c than those for bulk (VQ, VG, VL, VY, VR or
VO) or for “Unpacked” (NE). It is optional if the attribute “Kind of
packages” contains one of the previous mentioned codes.
Marks and numbers of packages LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Kind of packages (box 31)
Type/Length: a2
The package code presented in Annex 37c shall be used.
Number of packages (box 31)
Type/Length: n ..5
The attribute shall be used if the attribute “Kind of packages” contains other
codes presented in Annex 37c than those for bulk (VQ, VG, VL, VY, VR or
VO) or for “Unpacked” (NE). It cannot be used if the attribute “Kind of
packages” contains one of the previous mentioned codes.
Number of pieces (box 31)
Type/Length: n ..5
The attribute shall be used if the attribute “Kind of packages” contains a
code presented in Annex 37c for “Unpacked” (NE). In other cases this attri-
bute cannot be used.
PREVIOUS ADMINISTRATIVE REFERENCES (box 40)
Number: 9The data group shall be used according to Annex 37.
Previous document type (box 40)
Type/Length: an ..6
If the data group shall be used at least one previous document type shall be
used.
Previous document reference (box 40)
Type/Length: an ..20The reference of the previous document shall be used.
Previous document reference LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) of the corresponding free text field.
Complement of information (box 40)
Type/Length: an ..26
The use of the attribute is optional for the Member States.
Complement of information LNG
Type/Length: a22000R2787 — EN — 03.01.2001 — 000.001 — 50
▼B
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
PRODUCED DOCUMENTS/CERTIFICATES (box 44)
Number: 99
The data group shall be used according to Annex 37. If the data group is
used at least one of the following attributes shall be used.
Document type (box 44)
Type/Length: an ..3The code presented in Annex 37c shall be used.
Document reference (box 44)
Type/Length: an ..20
Document reference LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Complement of information (box 44)
Type/Length: an ..26
Complement of information LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
SPECIAL MENTIONS (box 44)
Number: 99
The data group shall be used according to Annex 37. If the data group is
used either the attribute “Additional information id” or “Text” shall be used.
Additional information id (box 44)
Type/Length: an ..3
The code presented in Annex 37c shall be used to insert the identification
(id) of the additional information.
Export from EC (box 44)
Type/Length: n1If the attribute “Additional information id” contains the code “DG0” or
“DG1” the attribute “Export from EC” or “Export from country” shall be
used. Both attributes cannot be used at the same time. In other cases the
attribute cannot be used. If this attribute is used the following codes are to
be used:
0=n o
1 = yes.
Export from country (box 44)
Type/Length: a2
If the attribute “Additional information id” contains the code “DG0” or
“DG1” the attribute “Export from EC” or “Export from country” shall be
used. Both attributes cannot be used at the same time. In other cases the
attribute cannot be used. If this attribute is used the country code presented
in Annex 37c shall be used.
Text (box 44)
Type/Length: an ..702000R2787 — EN — 03.01.2001 — 000.001 — 51
▼B
Text LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
CUSTOMS OFFICE of departure (box C)
Number: 1The data group shall be used.
Reference number (box C)
Type/Length: an8
The code presented in Annex 37c shall be used.
TRADER principal (box 50)
Number: 1The data group shall be used.
TIN (box 50)
Type/Length: an ..17The attribute shall be used to insert the trader identification number (TIN) if
the data group “Control result” contains the code A3.
Name (box 50)
Type/Length: an ..35The attribute shall be used if the attribute “TIN” is used and the other attri-
butes of this data group are not already known by the system.
Street and number (box 50)
Type/Length: an ..35
The attribute shall be used if the attribute “TIN” is used and the other attri-
butes of this data group are not already known by the system.
Country (box 50)
Type/Length: a2
The country code presented in Annex 37c shall be used if the attribute
“TIN” is used and the other attributes of this data group are not already
known by the system.
Postcode (box 50)
Type/Length: an ..9
The attribute shall be used if the attribute “TIN” is used and the other attri-
butes of this data group are not already known by the system.
City (box 50)
Type/Length: an ..35
The attribute shall be used if the attribute “TIN” is used and the other attri-
butes of this data group are not already known by the system.
NAD LNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG) if the corresponding free text
fields are used.
REPRESENTATIVE (box 50)
Number: 12000R2787 — EN — 03.01.2001 — 000.001 — 52
▼B
The data group shall be used if the principal makes use of an authorised
representative.
Name (box 50)
Type/Length: an ..35The attribute shall be used.
Representative capacity (box 50)
Type/Length: a ..35
The use of this attribute is optional.
Representative capacity LNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
CUSTOMS OFFICE of transit (box 51)
Number: 9
The data group shall be used according to Annex 37.
Reference number (box 51)
Type/Length: an8
The code presented in Annex 37c shall be used.
CUSTOMS OFFICE of destination (box 53)
Number: 1The data group shall be used.
Reference number (box 53)
Type/Length: an8The code presented in Annex 37c shall be used.
TRADER authorised consignee (box 53)
Number: 1
The data group can be used to indicate that the goods will be delivered to an
authorised consignee.
TIN authorised consignee (box 53)
Type/Length: an ..17The attribute shall be used to insert the trader identification number (TIN).
CONTROL RESULT (box D)
Number: 1The data group shall be used if an authorised consignor lodges the declara-
tion.
Control result code (box D)
Type/Length: an2The code A3 shall be used.
Date limit (box D)
Type/Length: n8The attribute shall be used.
SEALS INFORMATION (box D)
Number: 12000R2787 — EN — 03.01.2001 — 000.001 — 53
▼B
The data group shall be used if an authorised consignor lodges a declaration
for which his authorisation requires the use of seals or a principal is granted
the use of seals of a special type.
Seals number (box D)
Type/Length: n ..4The attribute shall be used.
SEALS ID (box D)
Number: 99
The data group shall be used for the identification (id) of seals.
Seals identity (box D)
Type/Length: an ..20
The attribute shall be used.
Seals identity LNG
Type/Length: a2
The language code (LNG) presented in Annex 37c shall be used.
GUARANTEE
Number: 9
The data group shall be used.
Guarantee type (box 52)
Type/Length: n1
The code presented in Annex 38 shall be used.
GUARANTEE REFERENCE (box 52)
Number: 99
The data group shall be used if the attribute “Guarantee type” contains the
code “0”, “1”,“4” or “9”.
GRN (box 52)
Type/Length: an24
The attribute shall be used to insert the guarantee reference number (GRN) if
the attribute “Guarantee type” contains the code “0”, “1”, “4” or “9”. In this
case the attribute “Other guarantee reference” cannot be used.
Other guarantee reference (box 52)
Type/Length: an ..35
The attribute shall be used if the attribute “Guarantee type” contains other
codes than “0”, “1”, “4” or “9”. In this case the attribute “GRN” cannot be
used.
Access code
Type/Length: an4
This information is optional for the Member States. If the attribute is used
the information shall be used in case the attribute “Guarantee type” contains
the code “0”, “1”, “4” or “9”.
VALIDITY LIMITATION (EC)
Number: 1
Not valid for EC (box 52)
Type/Length: n1The code 0 = no shall be used for Community transit.2000R2787 — EN — 03.01.2001 — 000.001 — 54
▼B
VALIDITY LIMITATION (NON-EC)
Number: 99
Not valid for other contracting parties (box 52)
Type/Length: a2
The country code presented in Annex 37c shall be used to indicate the EFTA
country concerned.’2000R2787 — EN — 03.01.2001 — 000.001 — 55
▼B
ANNEX III
‘Annex 37c
ADDITIONALCODESFORTHECOMPUTERISEDTRANSITSYSTEM
1.Countrycodes(CNT)
Field Content Field type Example
1 ISO alpha 2 country code. Alphabetic 2 IT
The ISO alpha 2 country code is used (see Annex 38).
2.Languagecode
ISO alpha 2 codification as specified in ISO — 639 : 1988 shall apply.
3.Commoditycode(COM)
Field Content Field type Examples
1 HS6 Numeric 6 (left aligned) 010290
The six digits of the Harmonised System have to be entered (HS6). The
commodity code may be expanded to eight digits for national use.
4.Sensitivegoodscode
Field Content Field type Examples
1 Additional identifier for sensitive goods Numeric ..2 2
The code is used in extension to HS6, as shown in Annex44c, where a sensi-
tive good cannot sufficiently be identified withHS6.
5.Packagecode
(UNECE Recommendation No 21/Rev.1 — August 1994)
Aerosol AE
Ampoule, non protected AMAmpoule, protected APAtomiser AT
Bag BG
Bale, compressed BLBale, non-compressed BN
Balloon, non-protected BF
Balloon, protected BPBar BR2000R2787 — EN — 03.01.2001 — 000.001 — 56
▼B
Barrel BA
Bars, in bundle/bunch/truss BZ
Basket BKBeer crate CBBin BI
Board BD
Board, in bundle/bunch/truss BYBobbin BBBolt BT
Bottle, non-protected, cylindrical BO
Bottle, non-protected, bulbous BSBottle, protected cylindrical BQBottle, protected bulbous BVBottle crate, bottle rack BC
Box BX
Bucket BJBulk, liquefied gas (at abnormal temperature/pressure) VQBulk, gas (at 1031 mbar and 15 ºC) VG
Bulk, liquid VL
Bulk, solid, fine particles (“powders”) VYBulk, solid, granular particles (“grains”) VRBulk, solid, large particles (“nodules”) VO
BunchBH
Bundle BEButt BU
Cage CG
Can, rectangular CACan, cylindrical CXCanister CICanvas CZ
Carboy, non-protected CO
Carboy, protected CPCarton CT2000R2787 — EN — 03.01.2001 — 000.001 — 57
▼B
Case CS
Cask CK
Chest CHChurn CCCoffer CF
Coffin CJ
Coil CLCollapsible tube TDCover CV
Crate CR
Creel CECup CUCylinder CY
Demijohn, non-protected DJ
Demijohn, protected DPDrum DR
Envelope EN
Filmpack FP
Firkin FI
Flask FL
Footlocker FOFrame FRFramed crate FD
Fruit crate FC
Gas bottle GB
Girder GIGirders, in bundle/bunch/truss GZ
Hamper HR
Hogshead HG2000R2787 — EN — 03.01.2001 — 000.001 — 58
▼B
Ingot IN
Ingots, in bundle/bunch/truss IZ
Jar JR
Jerrycan, rectangular JC
Jerrycan, cylindrical JYJug JGJutebag JT
Keg KG
Log LG
Logs, in bundle/ bunch/truss LZ
Milk crate MC
Multiply bag MBMultiwall sack MS
Mat MT
Matchbox MX
Nest NS
Net NT
Package PK
Packet PA
Pail PL
Parcel PCPipe PIPipes, in bundle/bunch/truss PZPitcher PH
Plank PN
Planks, in bundle/bunch/truss PZPlate PG2000R2787 — EN — 03.01.2001 — 000.001 — 59
▼B
Plates, in bundle/bunch/truss PY
Pot PT
PouchPO
Rednet RT
Reel RL
Ring RGRod RDRods, in bundle/bunch/truss RZ
Roll RO
Sachet SH
Sack SASea-chest SE
Shallow crate SC
Sheet STSheetmetal SMSheets, in bundle/bunch/truss SZ
Shrinkwrapped SW
Skeleton case SKSlipsheet SLSpindle SD
Suitcase SU
Tank, rectangular TK
Tank, cylindrical TY
Tea-chest TC
Tin TNTray PUTray pack PUTrunk TR
Truss TS
Tub TBTube TU2000R2787 — EN — 03.01.2001 — 000.001 — 60
▼B
Tube, collapsible TD
Tubes, in bundle/bunch/truss TZ
Tun TO
Unpacked or unpackaged NE
Vacuum-packed VP
Vat VAVial VI
Wickerbottle WB
6.Produceddocuments/certificates code
(numeric codes extracted from the 1997b UN Directories for electronic data
interchange for administration, commerce and transport : List of code for
data element 1001, Document/message name, coded.)
Certificate of conformity 2
Certificate of quality 3Movement certificate A.TR.1 18
Container list 235
Packing list 271Proforma invoice 325Commercial invoice 380
House waybill 703
Master bill of lading 704Bill of lading 705House bill of lading 714Road list-SMGS 722
Road consignment note 730
Air waybill 740Master air waybill 741Dispatchnote (post parcels) 750
Multimodal/combined transport document (generic) 760
Cargo manifest 785Bordereau 7872000R2787 — EN — 03.01.2001 — 000.001 — 61
▼B
Dispatchnote model T 820
Dispatchnote model T1 821
Dispatchnote model T2 822Control document T5 823Dispatchnote model T2L 825
Goods declaration for exportation 830
Phytosanitary certificate 851Sanitary certificate 852Veterinary certificate 853
Certificate of origin 861
Declaration of origin 862Preference certificate of origin 864Certificate of origin form GSP 865Import licence 911
Cargo declaration (arrival) 933
Embargo permit 941TIF form 951TIR carnet 952
EUR 1 certificate of origin 954
ATA carnet 955Other zzz
7.Additionalinformation/Special indicationcode
The codes applicable are as follows:DG0 = Export from one EFTA country subject to restriction or export from
EC subject to restriction.
DG1 = Export from one EFTA country subject to duties or export from EC
subject to duties.
DG2 = Export.
Additional special indication codes can also be defined at national domain
level.
8.Customsofficereference number(COR)
Field Content Field type Example
1 Identifier of the country to which the
customs office belongs (see CNT)Alphabetic 2 IT
2 National number of the customs office Alphanumeric 6 0830AB
Field 1 as explained above.2000R2787 — EN — 03.01.2001 — 000.001 — 62
▼B
Field 2 has to be freely filled with a 6-character alphanumeric code. The 6
characters allow national administrations, where necessary, to define a hier-
archy of customs offices.’2000R2787 — EN — 03.01.2001 — 000.001 — 63
▼B
ANNEX IV
Annex 38 is amended as follows:
1. The wording for the third subdivision of box 1 is replaced by:
‘This subdivision does not need to be completed unless the form is used for
Community transit purposes or as a document furnishing proof of the
Community status of goods.
In that case, the following symbols shall be used:T1: for goods required to move under the external Community transit
procedure;
T2: for goods required to move under the internal Community transit
procedure in accordance withArticle 163 or 165 of th e Code,
unless Article 340c(2) applies;
T2F: for goods required to move under the internal Community transit
procedure, in accordance withArticle 340c(1);
T: for the mixed consignments covered by Article 351,
when the space following the “T” must be scored through;
T2L: when the form is used to furnish proof of the Community status of
goods;
T2LF: when the form is used to furnish proof of the Community status of
goods consigned to, or from, a part of Community customs terri-
tory where the provisions of Directive 77/388/EEC do not apply.’
2. The wording on the codes to be used for completing the first subdivision of
box 33 is replaced by:
‘First subdivision (8 figures)
To be completed using the headings of the Combined Nomenclature.Where the form is used for the Community transit procedure purposes, the
commodity code made up of at least the six digits of the Harmonised
Commodity Description and Coding System shall be entered in this subdi-
vision. However, where Community legislation so requires, the Combined
Nomenclature heading shall be used.’
3. The wording for box 51 is replaced by:
‘Box 51: Intended transit offices (and countries)
Country codes
This country code is the ISO alpha 2 code (ISO 3166).
The applicable codes are:
Belgium BE
Denmark DKGermany DE
Greece GR
Spain ESFrance FR
Ireland IE
Italy ITLuxembourg LU
Netherlands NL
Austria ATPortugal PT
Finland FI
Sweden SEUnited Kingdom GB
Hungary HU
Iceland IS2000R2787 — EN — 03.01.2001 — 000.001 — 64
▼B
Norway NO
Poland PL
Slovakia SK
Switzerland CHCzechRepublic CZ’
4. The wording for box 52 is replaced by:
‘Box 52: Guarantee
Guarantee codes
The applicable codes are:
Situation Code Other entries
For guarantee waiver (Article 380(3)) 0 — guarantee waiver certificate number
For comprehensive guarantee 1 — comprehensive guarantee certificate
number
— office of guarantee
For individual guarantee by a guarantor 2
For individual guarantee in cash3
For individual guarantee in the form of
vouchers4 — individual guarantee voucher
number
For guarantee not required
(Article 95 of Regulation (EEC) No
2913/92)6
For guarantee not required for certain
public bodies8
For individual guarantee of the type
under point 3 of Annex 47a9 — reference to the guarantee under-
taking
— office of guarantee’2000R2787 — EN — 03.01.2001 — 000.001 — 65
▼B
ANNEX V
‘ANNEX 44a
EXPLANATORYNOTEONTHELOADINGLIST
TITLE I
General
1. Definition
The loading list means a document having the characteristics described in
this Annex.
2. Loading list form
2.1. Only the front of the form may be used as a loading list.2.2. The features of a loading list are:
(a) the heading “Loading list”;
(b) a 70 × 55 millimetre box divided into an upper part of 70 by 15 milli-
metres and a lower part of 70 by 40 millimetres;
(c) columns with the following headings in the following order:
— serial number,
— marks, numbers, number and kind of packages, goods description,— country of dispatch/export,— gross mass in kilograms,— reserved for the administration.
Users may adjust the width of the columns to their needs. However, the
column headed “reserved for the administration” must always be at
least 30 millimetres wide. Users may also decide for themselves how
to use the spaces other than those referred to in points (a), (b) and (c).
2.3. A horizontal line must be drawn immediately under the last entry and any
spaces not used must be scored through to prevent later additions.
TITLE II
Particulars tobeenteredinthedifferentheadings
1. Box
1.1. Upper part
Where a loading list accompanies a transit declaration, the principal must
enter “T1”, “T2” or “T2F” in the upper part of the box.
Where a loading list accompanies a T2L document, the person concerned
must enter “T2L” or “T2LF” in the upper part of the box.
1.2. Upper part
The particulars listed in paragraph 4 of Title III below must be entered in
this part of the box.
2. Columns2.1. Serial number
Every item shown on the loading list must be preceded by a serial number.
2.2. Marks, numbers, number and kind of packages, goods description
The particulars required shall be given in accordance with Annexes 37 and
38.
Where a loading list accompanies a transit declaration, the particulars
entered in boxes 31 (Packages and goods description), 44 (Additional infor-
mation, documents produced, certificates and authorisations) and where2000R2787 — EN — 03.01.2001 — 000.001 — 66
▼B
appropriate 33 (Commodity code) and 38 (Net mass) must be entered in
this column.
2.3. Country of dispatch/export
Enter the name of the Member State from which the goods are being
consigned or exported.
Do not use this column where a loading list accompanies a T2L document.
2.4. Gross mass (kg)
Enter the details entered in box 35 of the SAD (see Annex 37).
TITLE III
Useofloadinglists
1. A transit declaration may not have both a loading list and one or more
continuation sheets attached to it.
2. Where a loading list is used, boxes 15 (Country of dispatch/export), 32
(Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass
(kg)) and, where appropriate, 44 (Additional information, documents
produced, certificates and authorisations) of the transit declaration form
must be struck through and box 31 (Packages and goods description) may
not be used to enter the marks, numbers, number and kind of packages or
goods description. A reference to the serial number and the symbol of the
different loading lists shall be entered in box 31 (Packages and goods
description) of the transit declaration form used.
3. The loading list must be produced in the same number of copies as the
form to which it relates.
A single copy of the loading list is lodged with the office of departure
where the transit declaration has been processed using data-processing
systems and the particulars of the loading list are stored in the system at
that office. Otherwise, at least three copies of the loading list are lodged.
4. When a transit declaration is registered the loading list must be given the
same registration number as the form to which it relates. This number must
be entered by using a stamp which includes the name of the office of
departure, or by hand. If entered by hand, it must be endorsed by the offi-
cial stamp of the office of departure.
It is not obligatory for an official of the office of departure to sign the
forms.
5. Where several loading lists are attached to one form used for the purpose
of Community transit, the lists must bear a serial number allocated by the
principal, and the number of loading lists attached must be entered in box 4
(Loading lists) of the said form.
6. The provisions of paragraphs 1 to 5 apply, as appropriate, where a loading
list is attached to a T2L or T2LF document.’2000R2787 — EN — 03.01.2001 — 000.001 — 67
▼B
ANNEX VI
‘ANNEX 44b
PROVISIONS CONCERNING FORMS USED IN COMMUNITY
TRANSIT
This Annex sets out the characteristics of forms other than the single adminis-
trative document used in Community transit.
1.Loadinglists
1.1. The forms shall be printed on paper dressed for writing purposes, weighing
at least 40 g/m2and sufficiently strong to prevent easy tearing or creasing
in normal use. The colour may be decided by those concerned.
1.2. The format of the forms shall be 210 by 297 millimetres, with a maximum
tolerance of 5 millimetres less and 8 millimetres more on the length.
2.Transitadvicenote
2.1. The forms shall be printed on paper dressed for writing purposes, weighing
at least 40 g/m2and sufficiently strong to prevent easy tearing or creasing
in normal use. The paper shall be white.
2.2. The format of the forms shall be 210 by 148 millimetres.
3.Receipt
3.1. The forms shall be printed on paper dressed for writing purposes, weighing
at least 40 g/m2and sufficiently strong to prevent easy tearing or creasing
in normal use. The paper shall be white.
3.2. The format of the forms shall be 148 by 105 millimetres.
4.Individualguarantee
4.1. The forms shall be printed on paper free of mechanical pulp, dressed for
writing purposes and weighing at least 55 g/m2. It shall have a printed guil-
loche pattern background in red so as to reveal any falsification by
mechanical or chemical means. The paper shall be white.
4.2. The format of the forms shall be 148 by 105 millimetres.
4.3. The forms shall show the name and address of the printer, or a mark by
which he may be identified, and a serial identification number.
5.Comprehensiveguaranteeandguaranteewaivercertificates
5.1. The forms for comprehensive guarantee of guarantee waiver certificates,
hereinafter referred to as “certificates”, shall be printed on white paper
free of mechanical pulp and weighing at least 100 g/m2. Bothsides sh all
have a printed guilloche pattern background so as to reveal any falsification
by mechanical or chemical means. The printing shall be:
— in green for guarantee certificates,
— in pale blue for guarantee waiver certificates.
5.2. The format of the forms shall be 210 by 148 millimetres.5.3. The Member States shall be responsible for printing the forms or having
them printed. Each certificate shall bear a serial identification number.
6.ProvisionscommontoallofTitleII
6.1. Forms must be completed using a typewriter or other mechanographical or
similar process. Loading list, transit advice and receipt forms may also be
completed legibly in manuscript, in which case they shall be completed in
ink and in block letters.
6.2. Forms must be drawn up in one of the official languages of the member
States which is acceptable to the customs authorities of the Member State
of departure. This provision shall not apply to flat-rate guarantee vouchers.
6.3. The customs authorities of a Member State in which the forms must be
produced may if necessary require a translation into the official language,
or one of the official languages, of that Member State.2000R2787 — EN — 03.01.2001 — 000.001 — 68
▼B
6.4. The language to be used for the comprehensive guarantee and guarantee
waiver certificates shall be designated by the customs authorities of the
Member State responsible for the office of guarantee.
6.5. No erasures or alterations shall be made. Amendments shall be made by
striking out the incorrect particulars and, where appropriate, adding those
required. Any such amendments shall be initialled by the person making
the amendment and expressly endorsed by the customs authorities.’2000R2787 — EN — 03.01.2001 — 000.001 — 69
ANNEX VII
‘ANNNEX 44c
GOODSINVOLVINGGREATERRISKOFFRAUD
HS code Description of the goodsMinimum quanti-
tiesSensitive
goods
code (1)Minimum rate of individual
guarantee
123 4 5
ex 010290 Other live animals, of the bovine domestic species 4 000 kg 1 1 500 EUR/t
020110
020120
020130Meat of bovine animals, freshor ch illed 3 000 kg 2 700 EUR/t
2 900 EUR/t
5 200 EUR/t
020210
020220
020230Meat of bovine animals, frozen 3 000 kg 2 700 EUR/t
2 900 EUR/t
3 900 EUR/t
040210
040221040229
040291
040299Milk and cream, concentrated or containing added sugar or other
sweetening matter2 500 kg 1 600 EUR/t
1 900 EUR/t2 500 EUR/t
1 400 EUR/t
1 600 EUR/t
040510
040590Butter and other fats and oils derived from milk 3 000 kg 2 600 EUR/t
2 800 EUR/t
ex 080300 Freshbananas, excluding plantains 8 000 kg 1 800 EUR/t
170111
170112170191
170199Cane or beet sugar and chemically pure sucrose, in solid form 7 000 kg —
——
—▼B2000R2787 — EN — 03.01.2001 — 000.001 — 70
HS code Description of the goodsMinimum quanti-
tiesSensitive
goods
code (1)Minimum rate of individual
guarantee
123 4 5
220710 Undenatured ethyl alcohol of an alcoholic strength by volume of
80 % vol or higher3 hl 2 500 EUR/hl
pure alcohol
220820
220830
220840
220850220860220870
ex 220890Spirits, liquors and other spirituous beverages 5 hl 1/C148/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C149/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C1502 500 EUR/hl pure
alcohol
240220 Cigarettes containing tobacco 35000 pieces 120 EUR/1 000 pieces
(1) Where the provisions of Part II, Title II, Chapter 4, section 2, subsection 7 apply and the HS code is not enough to identify without ambiguity the goods listed in column
2, both the sensitive goods code given in column 4 and the HS code given in column 1 must be used.’▼B2000R2787 — EN — 03.01.2001 — 000.001 — 71▼C1
▼B
▼B
ANNEX VIII
Chapter II of Annex 45a is replaced by the following:
‘Chapter IIExplanatory notes and particulars (data) for the Transit
Accompanying Document
A.Explanatory notes for completing the transit accompanying docu-
ment
The transit accompanying document shall be printed based on data
derived from the transit declaration, where the case occurs amended
by the principal and/or verified by the office of departure, and
completed with:
1. MRN (movement reference number)
The information is given alphanumerically with 18 digits on the
following specimen:
Field Content Field type Examples
1 Last two digits of year of formal
acceptance of transit movement
(YY)Numeric 2 97
2 Identifier of the country from which
movement originates. (ISO alpha 2
country code)Alphabetic 2 IT
3 Unique identifier for transit move-
ment per year and countryAlphanumeric 13 9876AB8890123
4 Check digit Alphanumeric 1 5
Fields 1 and 2 as explained above.
Field 3 has to be filled in with an identifier for the transit transac-
tion. The way that field is used is under the responsibility of
national administrations but eachtransit transaction h andled during
one year within the given country must have a unique number.
National administrations that want to have the office reference
number of the competent authorities included in the MRN, could
use up to the first 6 characters to insert the national number of the
office.
Field 4 has to be filled with a value that is a check digit for the
whole MRN. This field allows for detection of an error when
capturing the whole MRN.
2. Box 3:
— first subdivision: serial number of the current printed sheet,
— second subdivision: total number of sheets printed (including list
of items),
— shall not be used when only one item.
3. In the space to the right of box 8:
Name and address of the customs office to which the return
copy of the transit accompanying document has to be returned.
4. Box C:
— the name of the office of departure,
— reference number of the office of departure,— acceptance date of the transit declaration,— the name and the authorisation number of the authorised
consignor (if any).
5. Box D:
— control results,
— the indication “Binding itinerary”, where appropriate.2000R2787 — EN — 03.01.2001 — 000.001 — 72
▼B
The transit accompanying document shall not be modified nor shall
any addition or deletion be made thereto unless otherwise specified in
this regulation.
B.Explanatorynotesforprinting
The following possibilities exist for the printing of the transit accompa-
nying document.
1. The declared office of destination is linked to the computerised
transit system and no loading lists are used:
— print only copy A (accompanying document).
2. The declared office of destination is linked to the computerised
transit system and loading lists are used:
— print copy A (accompanying document), and
— print copy B (return copy).
3. The declared office of destination is not linked to the computerised
transit system (either where loading lists are used or not):
— print copy A (accompanying document), and
— print copy B (return copy).
C.Explanatory notes for the return of the control results from the
officeofdestination
The following possibilities exist for the return of the control results
from the office of destination:
1. The actual office of destination is the declared one and it is linked
to the computerised transit system:
— the control results shall be sent to the office of departure by
electronic means if loading lists are not used,
— the control results shall be sent to the office of departure using
return copy B of the transit accompanying document (including
loading lists) if loading lists are used.
2. The actual office of destination is the declared one and it is not
linked to the computerised transit system:
— the control results shall be sent to the office of departure using
return copy B of the transit accompanying document (including
loading lists or list of items, if any) whether loading lists are
used or not.
3. The declared office of destination is linked to the computerised
transit system but the actual office of destination is not linked to
the computerised transit system (change of office of destination):
— the control results shall be sent to the office of departure using a
photocopy of the transit accompanying document, copy A
(including list of items, if any) where loading lists are not used,
— the control results shall be sent to the office of departure using
return copy B of the transit accompanying document (including
the loading lists) where loading lists are used.
4. The declared office of destination is not linked to the computerised
transit system but the actual office of destination is linked to the
computerised transit system (change of office of destination):
— the control results shall be sent to the office of departure by
electronic means where loading lists are not used,
— the control results shall be sent to the office of departure using
return copy B of the transit accompanying document (including
loading lists) where loading lists are used.
D.Explanatorynotesfortheuseofloadinglists
When loading lists are used the transit accompanying document copies
A and B shall be printed from the system. In this case the following
data shall be inserted:
1. Indication of the total number of loading lists (box 4) instead of the
total number of list of items (box 3).
2. The box “Description of goods” (box 31) shall only contain:
— if goods T1, T2 or T2F: “See loading lists”
— if goods T1, T2 and T2F:
— “Goods T1”: “see loading lists No… to…”2000R2787 — EN — 03.01.2001 — 000.001 — 73
▼B
— “Goods T2”: “see loading lists No… to…”
— “Goods T2F”: “see loading lists No… to…”
3. The box “Additional information” shall also be printed,4. All other information specific to goods at items level shall appear
on the corresponding loading lists that shall be attached to the
transit accompanying document.’2000R2787 — EN — 03.01.2001 — 000.001 — 74
▼B
ANNEX IX
Chapter II of Annex 45b is replaced by the following:
‘Chapter IIExplanatory notes and the particulars (data) for the List of
Items
When a movement consists of more than one item, then the sheet A of the
list of items shall always be printed by the computer system and shall be
attached to the copy A of the transit accompanying document.
Where the transit accompanying document is printed in the two copies, A
and B, then also the sheet B of the list of items shall be printed and
attached to the copy B of the transit accompanying document.
The boxes of the list of items are vertically expandable.
Particulars have to be printed as follows:
1. In the identification box (upper left corner):
(a) list of items;
(b) sheet A/B;
(c) serial number of the current sheet and the total number of the
sheets (including the transit accompanying document).
2. OoDep — name of the office of departure.3. Date — acceptance date of the transit declaration.
4. MRN — movement reference number as defined in Annex 45a.
5. The particulars of the different boxes at item level have to be printed as
follows:
(a) item No — serial number of the current item;
(b) regime — if the status of the goods for the whole declaration is
uniform, the box is not used;
(c) if mixed consignment, the actual status, T1, T2 or T2F, is printed;
(d) the remaining boxes are completed as described in Annex 37, if
appropriate in coded form.’2000R2787 — EN — 03.01.2001 — 000.001 — 75
▼B
ANNEX X
‘ANNEX 46
’2000R2787 — EN — 03.01.2001 — 000.001 — 76
▼B
ANNEX XI
‘ANNEX 46a
CHARACTERISTICSOFSEALS
The seals referred to in Article 357 shall have at least the following character-
istics and comply with the following technical specifications:
(a) Essential characteristics:
Seals must:
1. remain secure in normal use;2. be easily checkable and recognisable;
3. be so manufactured that any breakage or removal leaves traces visible to
the naked eye;
4. be designed for single use or, if intended for multiple use, be so designed
that they can be given a clear, individual identification mark each time
they are re-used.
5. bear identification marks.
(b) Technical specifications:
1. the form and dimensions of seals may vary with the sealing method used
but the dimensions must be such as to ensure that identification marks
are easy to read;
2. the identification marks of seals must be impossible to falsify and diffi-
cult to reproduce;
3. the material used must be resistant to accidental breakage and such as to
prevent undetectable falsification or reuse.’2000R2787 — EN — 03.01.2001 — 000.001 — 77
▼B
ANNEX XII
‘ANNEX 46b
CRITERIAREFERREDTOINARTICLES380AND381
Criterion Observations
1. Sufficient experience Proof of sufficient experience is provided by the correct
use of the Community transit procedure, in the capacity
of principal, over one of the following periods, prior to
requesting a reduction:
— one year, for the application of Article 380(2)(a)
and Article 381(1),
— two years for the application of Article 380(2)(b)
and Article 381(2)(a),
— three years for the application of Article 380(3) and
Article 381(2)(b).
These periods shall be reduced by one year for appli-
cants who use data-processing methods for lodging
transit declarations.
2. Highlevel of cooperation withth e
customs authoritiesA principal achieves a high level of cooperation with
the customs authorities by incorporating in the manage-
ment of his operations specific measures which thereby
make it easier for the authorities to carry out checks
and protect the interests involved.
Providing they satisfy the customs authorities, such
measures may relate to, inter alia :
— particular methods of completing transit declarations
(in particular the use of data processing methods),
or
— the content of such declarations, with the principal
providing additional information, even where this is
not mandatory, or
— methods of completing the formalities for placing
goods under the procedure (for example the prin-
cipal always presenting his declarations at the same
customs office).
3. Being in command of transport opera-
tionsThe principal demonstrates that he is in command of
transport operations, inter alia :
(a) by carrying out the transport operation himself and
applying high standards of security, or
(b) using a carrier with whom he has had long-standing
contractual relations and who provides a service
which meets high standards of security, or
(c) using an intermediary contractually bound to a
carrier who provides a service which meets high
standards of security.
4. Sufficient financial resources to cover
obligationsThe principal demonstrates that he has the financial
resources to cover his obligations by providing the
customs authorities with evidence to show that he has
the means to pay the customs debt likely to be incurred
in connection withth e goods concerned.’2000R2787 — EN — 03.01.2001 — 000.001 — 78
▼B
ANNEX XIII
‘ANNEX 47
►(1)C1’2000R2787 — EN — 03.01.2001 — 000.001 — 79
▼B
ANNEX XIV
‘ANNEX 47a
APPLICATIONOFARTICLE94(6)and(7)OFTHECODE
Temporary prohibition of the use of the comprehensive guarantee for a
reducedamountorthecomprehensiveguarantee
1.Situations where use of the comprehensive guarantee for a reduced amount
or the comprehensive guarantee may be prohibited temporarily
1.1.Temporary prohibition of the use of the comprehensive guarantee for a
reduced amount
The “special circumstances” referred to in Article 94(6) of the Code mean
a situation in which it has been established , in a significant number of
cases involving more than one principal and putting at risk the smooth
functioning of the procedure that, in spite of the application of Article 384
and Article 9 of the Code, the comprehensive guarantee for a reduced
amount referred to in Article 94(4) of the Code is no longer sufficient to
ensure payment, within the prescribed time limit, of the customs debt
arising when any of the goods listed in Annex 44c are removed from the
Community transit procedure.
1.2.Temporary prohibition of the use of a comprehensive guarantee
The “large-scale fraud” referred to in Article 94(7) means a situation where
it is established that, in spite of the application of Article 384, Article 9 of
the Code and, where appropriate, Article 94(6) of the Code, the compre-
hensive guarantee referred to in Article 94(2)(b) of the Code is no longer
sufficient to ensure payment, within the time limit prescribed, of the
customs debt arising when any of the goods listed in Annex 44c are
removed from the Community transit procedure. In this connection account
should be taken of the volume of goods removed and the circumstances of
their removal, particularly if these result from internationally organised
criminal activities.
2.Effect of the decision
2.1. The effect of the decision temporarily prohibiting use of the comprehensive
guarantee for a reduced amount or the comprehensive guarantee shall be
limited to a period of 12 months unless the Commission decides to extend
the period or repeal the decision in accordance with the committee proce-
dure.
2.2. The following measures shall apply to transit operations involving goods
which are subject to decisions prohibiting use of the comprehensive guar-
antee:
— one of the following endorsements, measuring at least 100 × 10 mm
and printed in red, shall be affixed diagonally to all copies of the transit
declaration:
— GARANTÍA GLOBAL PROHIBIDA
— FORBUD MOD SAMLET KAUTION— GESAMTBÜRGSCHAFT UNTERSAGT
—ΑΠΑΓΟΡΕΥΕΤΑΙΗΣΥΝΟΛΙΚΗΕΓΓΥΗΣΗ
— COMPREHENSIVE GUARANTEE PROHIBITED— GARANTIE GLOBALE INTERDITE
— GARANZIA GLOBALE VIETATA
— DOORLOPENDE ZEKERHEID VERBODEN— GARANTIA GLOBAL PROIBIDA— YLEISVAKUUDEN KÄYTTÖ KIELLETTY
— SAMLAD SÄKERHET FÖRBJUDEN
— by way of derogation from Article 363, the office of destination shall
return Copy No 5 of any transit declaration endorsed with this phrase
no later than on the working day following that on which the consign-
ment and the requisite copies of the declaration were presented at that
office. Where such a consignment is presented to an authorised
consignee within the meaning of Article 406, he shall transmit the
copy No 5 to his local office of destination no later than on the working
day following that on which he took receipt of the consignment.2000R2787 — EN — 03.01.2001 — 000.001 — 80
▼B
3.Measures to alleviate the financial consequences of the prohibition on
using the comprehensive guarantee
When the use of the comprehensive guarantee has been prohibited tempora-
rily for Annex 44c goods, holders of comprehensive guarantees may, upon
request, use an individual guarantee. However, the following special condi-
tions shall apply:
— the individual guarantee shall be put up in the form of a specific guar-
antee document which includes a reference to this Annex and covers
only the goods referred to in the decision,
— this individual guarantee may be used only at the office of departure
identified in the guarantee document,
— it may be used to cover several simultaneous or successive operations
provided that the sum of the amounts involved in current operations
for which the procedure has not yet been discharged does not exceed
the amount of the individual guarantee,
— each time the procedure is discharged for a Community transit opera-
tion covered by this individual guarantee, the amount corresponding to
that operation shall be released and may be reused to cover another
operation up to the maximum amount of the guarantee.
4.Derogation from the decision temporarily prohibiting use of the compre-
hensive guarantee for a reduced amount or the comprehensive guarantee
4.1. Principals may be authorised to use a comprehensive guarantee for a
reduced amount or a comprehensive guarantee to place under the Commu-
nity transit procedure goods to which the decision temporarily prohibiting
such use applies if they can show that no customs debt has arisen in respect
of the goods in question in the course of Community transit operations
which they have undertaken in the two years preceding the decision or,
where customs debts have arisen during that period, if they can show that
these were fully paid up by the debtor or debtors or the guarantor within
the time limit prescribed.
To obtain authorisation to use a temporarily prohibited comprehensive
guarantee, the principal must also meet the conditions set out in Article
381(2)(b).
4.2. Articles 374 to 378 shall apply mutatismutandis to applications and author-
isations for the derogations referred to in point 4.1.
4.3. When the customs authorities grant a derogation they shall endorse box 8
of the comprehensive guarantee certificate with one of the following
phrases:
— UTILIZACIÓN NO LIMITADA
— UBEGRÆNSET ANVENDELSE— UNBESCHRÄNKTE VERWENDUNG
—ΑΠΕΡΙΟΡΙΣΤΗΧΡΗΣΗ
— UNRESTRICTED USE— UTILISATION NON LIMITEE— UTILIZZAZIONE NON LIMITATA— GEBRUIK ONBEPERKT— UTILIZAÇÃO ILIMITADA— KÄYTTÖÄ EI RAJOITETTU— OBEGRÄNSAD ANVÄNDNING’2000R2787 — EN — 03.01.2001 — 000.001 — 81
▼B
. ANNEX XV
‘ANNEX 48
COMMON/COMMUNITYTRANSITPROCEDURE
►(1)C12000R2787 — EN — 03.01.2001 — 000.001 — 82
▼B
’2000R2787 — EN — 03.01.2001 — 000.001 — 83
▼B
ANNEX XVI
‘ANNEX 49
COMMON/COMMUNITYTRANSITPROCEDURE
►(1)C12000R2787 — EN — 03.01.2001 — 000.001 — 84
▼B
’2000R2787 — EN — 03.01.2001 — 000.001 — 85
▼B
ANNEX XVII
‘ANNEX 50
COMMON/COMMUNITYTRANSITPROCEDURE
►(1) (2) (3) (4)C12000R2787 — EN — 03.01.2001 — 000.001 — 86
▼B
’2000R2787 — EN — 03.01.2001 — 000.001 — 87
▼B
ANNEX XVIII
‘ANNEX 51
►(1)C12000R2787 — EN — 03.01.2001 — 000.001 — 88
▼B
’2000R2787 — EN — 03.01.2001 — 000.001 — 89
▼B
ANNEX XIX
‘ANNEX 51 A
►(1)C12000R2787 — EN — 03.01.2001 — 000.001 — 90
▼B
’2000R2787 — EN — 03.01.2001 — 000.001 — 91
▼B
ANNEX XX
‘ANNEX 51b
EXPLANATORY NOTE ON COMPREHENSIVE GUARANTEE CERTI-
FICATESANDGUARANTEEWAIVERCERTIFICATES
1.Particulars to be entered on the front of a certificate
Once issued, there shall be no amendment, addition or deletion to the
remarks in boxes 1 to 8 of the comprehensive guarantee certificate or
boxes 1 to 7 of the guarantee waiver certificate.
1.1. Currency code
Member States shall enter in box 6 of the comprehensive guarantee certi-
ficate and box 5 of the guarantee waiver certificate the ISO ALPHA 3
(ISO 4217) code of the currency used.
1.2. Endorsements
1.2.1. Where a comprehensive guarantee may not be used because the goods are
listed in Annex 44C, one of the following must be entered in box 8 of the
certificate:
— Validez limitada
— Begrænset gyldighed
— Beschränkte Geltung
—Περιορισµένηισχύς
— Limited validity— Validité limitée— Validità limitata— Beperkte geldigheid— Validade limitada— Voimassa rajoitetusti— Begränsad giltighet
1.2.2. Where a principal has undertaken to lodge all his transit declarations at a
specific office of departure, the name of the office must be entered in
capitals in box 8 of the comprehensive guarantee certificate or box 7 of
the guarantee waiver certificate, as appropriate.
1.3. Endorsement of certificates in the event of their validity being extended
Where the period of validity of a certificate is extended, the office of
guarantee must endorse box 9 of the comprehensive guarantee certificate
or box 8 of the guarantee waiver certificate, as appropriate.
2.Particulars to be entered on the back of a certificate. Persons authorised
to sign transit declarations
2.1. When a certificate is issued, or at any time during its period of validity,
the principal must enter on the back the names of the persons he
authorises to sign transit declarations. Each of these entries must
comprise the surname and first name of the authorised person and a
specimen of his signature and each must be countersigned by the prin-
cipal. The principal has the option of striking through any boxes he does
not wishto use.
2.2. The principal may revoke such authorisations at any time.2.3. Any person whose name has been entered on the back of a certificate of
this kind which is presented at an office of departure is the authorised
representative of the principal.
3.Use of such certificates where use of a comprehensive guarantee is
prohibited
For procedure, see point 4 of Annex 47A.’2000R2787 — EN — 03.01.2001 — 000.001 — 92
▼B
ANNEX XXI
‘ANNEX 54
2000R2787 — EN — 03.01.2001 — 000.001 — 93
▼B
’2000R2787 — EN — 03.01.2001 — 000.001 — 94