‘Appendix I

COMMON TRANSIT PROCEDURES

TITLE I

GENERAL PROVISIONS

CHAPTER I

Subject matter and scope of the procedure and definitions

Article 1

Subject matter

1. As provided for in Article 1(3) of the Convention, this Appendix lays down rules governing the common transit procedure.

2. Save where otherwise stated, the provisions of this Appendix shall apply to operations under the common transit procedure.

Article 2

Non-application of the common transit procedure to postal consignments

The common transit procedure shall not apply to postal consignments (including postal packages) carried in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under those acts.

Article 3

Definitions

For the purposes of the Convention the following definitions apply:

(a) ‘customs authorities’ means the customs administrations responsible for applying the Convention and any other authorities empowered under national law to apply the Convention;

(b) ‘person’ means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under the Union law, national law or the law of a common transit country as having capacity to perform legal acts;

(c) ‘transit declaration’ means the act whereby a person indicates in the prescribed form and manner a wish to place goods under the common transit procedure;

(d) ‘transit accompanying document’ means document printed using electronic data-processing techniques to accompany the goods and based on the particulars of the transit declaration;

(e) ‘declarant’ means the person lodging a transit declaration in his own name or the person in whose name such a declaration is lodged;

(f) ‘holder of the procedure’ means the person who lodges the transit declaration, or on whose behalf that declaration is lodged;

(g) ‘customs office of departure’ means the customs office where a transit declaration is accepted;

(h) ‘customs office of transit’ means the customs office competent for the point of entry into the customs territory of a Contracting Party when the goods move under the common transit procedure, or the customs office competent for the point of exit from the customs territory of a Contracting Party when the goods are leaving that territory in the course of a transit operation via a frontier between that Contracting Party and a third country;

(i) ‘customs office of destination’ means the customs office where goods placed under the common transit procedure are presented in order to end the procedure;

(j) ‘Master Reference Number (MRN)’ means the registration number allocated to a transit declaration by the competent customs authority using electronic data processing techniques;

(k) ‘customs office of guarantee’ means the customs office where the customs authorities of each country decide that guarantees are to be lodged;

(l) ‘debt’ means the obligation on a person to pay the amount of import or export duties and other charges due in respect of goods placed under the common transit procedure;

(m) ‘debtor’ means any person liable for a debt;

(n) ‘release of goods’ means the act whereby the customs authorities make goods available for the purposes specified for the common transit procedure under which they are placed;

(o) ‘person established in the customs territory of a Contracting Party’ means: — in the case of a natural person, any person who has his or her habitual residence in the customs territory of that Contracting Party; — in the case of a legal person or an association of persons, any person having its registered office, central headquarters or a permanent business establishment in the customs territory of that Contracting Party;

(p) ‘electronic data-processing techniques’ means electronic information exchange between economic operators and customs authorities, among customs authorities and between customs authorities and other involved governmental or European or common transit countries' agencies or institutions in an agreed and defined format with a purpose of automated processing and storage of the data after reception using any of the following means: (i) electronic data interchange; (ii) computer-to-computer interchange; (iii) electronic transfer of structured data by standard messages or services from one electronic processing environment to another without human intervention; (iv) online introduction of data into customs data-processing systems for storage and processing resulting in online responses;

(q) ‘electronic data interchange’ (‘EDI’) means an electronic transmission of data, structured in accordance with agreed message standards, between two computer systems;

(r) ‘electronic transit system’ means electronic system used for the electronic data interchange of the common transit procedure;

(s) ‘standard message’ means a predefined structure for the electronic transmission of data;

(t) ‘personal data’ means any information relating to an identified or identifiable person;

(u) ‘fixed transport installation’ means technical means (e.g. pipelines and electric power lines) used for continuous transport of goods;

(v) ‘business continuity procedure’ means procedure based on the use of paper documents, established to allow the lodging of the transit declaration and follow-up of the transit operation where it is not possible to use the procedure based on electronic data-processing techniques.

CHAPTER II

General provisions on the common transit procedure

Article 4

Electronic system relating to the procedure

1. For the completion of the customs formalities of the common transit procedure, the electronic transit system shall be used, unless otherwise provided for in this Appendix.

2. In agreement with each other, the Contracting Parties shall adopt measures for the application of the electronic transit system laying down the following:

(a) the rules defining and governing the messages to be exchanged between customs offices, as required for the application of the customs legislation;

(b) a common data set and the format of the data messages to be exchanged under the customs legislation.

Article 5

Use of the electronic transit system

1. The competent authorities shall use the electronic transit system for information exchange for the purposes of the common transit procedure, unless otherwise provided for in this Appendix.

2. The Contracting Parties shall use Common Communication Network/Common Systems Interface of the European Union (CCN/CSI) for the information exchange referred to in paragraph 1.

The financial participation of the common transit countries, access by the common transit countries to the CCN/CSI and other related issues shall be agreed between the Union and each of the common transit countries.

Article 6

Security of data

1. The Contracting Parties shall lay down conditions for carrying out formalities by electronic data-processing techniques which shall include, inter alia, measures for checking the source of data and protecting them against accidental or unlawful destruction or accidental loss, alteration or unauthorised access.

2. In addition to the measures referred to in paragraph 1, the competent authorities shall establish and maintain adequate security arrangements for the effective, reliable and secure operation of the electronic transit system.

3. Modifications to data and deletion of data shall be recorded together with information about the reason for the modification or deletion, the exact time of the modification or deletion and the identity of the person who carried it out.

The original data or any processed data shall be kept for at least three calendar years from the end of the year in which such data was recorded, or for longer if so required by the countries.

4. The competent authorities shall monitor the security of the data regularly.

5. Any competent authorities involved shall inform each other of all suspected breaches of security.

Article 7

Protection of personal data

1. The Contracting Parties shall use the personal data exchanged in application of the Convention solely for the purposes of the common transit procedure and any customs procedure or temporary storage following the common transit procedure.

This restriction shall not prevent the use of such data by the customs authorities for the purposes of risk analysis and investigations during the common transit procedure and for legal proceedings arising out of this common transit procedure. Where that data is used for those purposes, the customs authorities which supplied the information shall be notified immediately.

2. The Contracting Parties shall ensure that the processing of personal data exchanged in the application of the Convention is done in accordance with Directive 95/46/EC of the European Parliament and of the Council (1).

3. Each Contracting Party shall take the necessary steps to ensure compliance with this Article.

CHAPTER III

Obligations of the holder of the procedure and of the carrier and the recipient of goods moving under the common transit procedure

Article 8

Obligations of the holder of the procedure and of the carrier and the recipient of goods moving under the common transit procedure

1. The holder of the procedure shall be responsible for all of the following:

(a) presentation of the goods intact and the necessary information at the customs office of destination, within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification;

(b) observance of the customs provisions relating to the common transit procedure;

(c) unless otherwise provided for in the Convention, provision of a guarantee in order to ensure payment of the amount of the debt, which may be incurred in respect of the goods.

2. A carrier or recipient of goods who accepts goods knowing that they are moving under the common transit procedure shall also be responsible for presentation of the goods intact at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification.

CHAPTER IV

Guarantees

Article 9

Electronic system relating to guarantees

For the exchange and storage of information pertaining to guarantees, electronic data-processing techniques shall be used.

Article 10

Obligation to provide a guarantee

1. The holder of the procedure shall provide a guarantee in order to ensure payment of the debt which may be incurred in respect of the goods placed under the common transit procedure.

2. The guarantee shall be provided as either:

(a) an individual guarantee covering a single operation; or

(b) a comprehensive guarantee covering several operations in the form of an undertaking given by a guarantor, where a simplification provided for in Article 55(a) applies.

3. However, the customs authorities may refuse to accept the type of guarantee proposed where it is incompatible with the proper functioning of the common transit procedure.

Article 11

Forms of the individual guarantee

1. The individual guarantee may be provided in one of the following forms:

(a) by a cash deposit;

(b) by an undertaking given by a guarantor;

(c) by vouchers.

2. In case referred to in paragraph 1(c), the individual guarantee shall be provided by an undertaking given by a guarantor.

Article 12

Guarantor

1. The guarantor referred to in Articles 10(2)(b), 11(1)(b) and 11(2) shall be a third person established in the Contracting Party where the guarantee is provided and approved by the customs authorities requiring the guarantee.

The guarantor shall indicate in his undertaking an address for service or appoint an agent in each country of the Contracting Parties involved in the common transit operation.

2. The guarantor shall undertake in writing to pay the secured amount of debt. The undertaking shall also cover, within the limits of the secured amount, amounts of debt payable following a posteriori checks.

3. The customs authorities may refuse to approve a guarantor who does not appear certain to ensure payment of the amount of debt within the prescribed period.

Article 13

Guarantee Waiver

1. No guarantee shall be required in any of the following situations:

(a) goods carried by air where the transit procedure based on an electronic manifest for goods carried by air are used;

(b) goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways;

(c) goods carried by fixed transport installation;

(d) goods carried by rail or air where the paper-based transit procedure for goods carried by rail or air is used.

2. In cases referred to in paragraph 1(d), the guarantee waiver shall apply only to the authorisations for the use of the paper-based common transit procedure for goods carried by rail or air, granted before 1 May 2016.

CHAPTER V

Miscellaneous provisions

Article 14

Legal status of documents and records

1. Documents issued and records kept in accordance with the rules of the country where they were issued or kept, irrespective of the technical format and measures introduced or accepted by the competent authorities of one country, shall have the same legal effect in the territory of other countries as in the country where they were issued or are kept.

2. Results of the inspections carried out under the common transit procedure by the competent authorities of one country shall have the same force in other countries as results of the inspections carried out by the competent authorities of each of those countries.

Article 15

List of customs offices competent to deal with common transit operations

Each country shall enter in the computerised system maintained by the European Commission (‘the Commission’) the list of customs offices competent to deal with common transit operations, indicating their respective identification numbers and duties and stating the days and hours when they are open. Any changes shall also be entered in the computerised system.

The Commission shall use that computerised system to communicate this information to the other countries.

Article 16

Central office

Where a country has established a central office assigned for the management and monitoring of the common transit procedure and the receipt and transmission of documents related to that procedure, it shall notify the Commission of any such office.

The Commission shall forward this information to the other countries.

Article 17

Offences and penalties

Countries shall take whatever steps are necessary to deal with any offence or irregularity and impose effective, proportionate and dissuasive penalties.

TITLE II

OPERATION OF THE PROCEDURE

CHAPTER I

Individual guarantee

Article 18

Calculation of the amount of the individual guarantee

An individual guarantee provided in accordance with Article 10(2)(a) shall cover the amount of the debt which may be incurred, calculated on the basis of the highest rates of duty applicable to goods of the same type. For the purpose of that calculation, Union goods carried in accordance with the Convention shall be treated as non-Union goods.

Article 19

Individual guarantee in the form of a cash deposit

1. An individual guarantee provided in the form of a cash deposit or by any other equivalent means of payment shall be given in accordance with the provisions in force in the country of departure in which the guarantee is required.

2. Individual guarantees in the form of a cash deposit provided in one of the Contracting Parties shall be valid in all Contracting Parties. They shall be repaid when the procedure has been discharged.

3. Where a guarantee is given by making a cash deposit or any other equivalent means of payment, no interest thereon shall be payable by the customs authorities.

Article 20

Individual guarantee in the form of an undertaking by a guarantor

1. An undertaking given by a guarantor for the purposes of an individual guarantee shall be provided using the form set out in Annex C1 to Appendix III. That undertaking shall be retained at the customs office of guarantee for the period of its validity.

2. Where required by national law, regulation or administrative provision, or in accordance with common practice, a country may allow the undertaking referred to in paragraph 1 to take a different form provided it has the same legal effect as the undertaking set out in the form.

3. For each undertaking, the customs office of guarantee shall communicate to the holder of the procedure the following information:

(a) a guarantee reference number;

(b) an access code associated with the guarantee reference number.

The holder of the procedure shall not modify that access code.

Article 21

Individual guarantee in the form of vouchers

1. An undertaking given by a guarantor for the purposes of an individual guarantee in the form of vouchers shall be provided using the form set out in Annex C2 to Appendix III. That undertaking shall be retained at the customs office of guarantee for the period of its validity.

Article 20(2) shall be applicable mutatis mutandis.

2. Vouchers shall be made out by a guarantor using the form set out in Annex C3 to Appendix III and provided to persons who intend to be the holders of the procedure. Those vouchers shall be valid in all Contracting Parties.

Each voucher shall cover an amount of EUR 10 000 for which the guarantor shall be liable. The period of validity of a voucher shall be one year from the date of issue.

3. The guarantor shall provide the customs office of guarantee with any required details about the individual guarantee vouchers that he has issued.

4. For each voucher, the guarantor shall communicate to the person who intends to be the holder of the procedure the following information:

(a) a guarantee reference number;

(b) an access code associated with the guarantee reference number.

The person who intends to be the holder of the procedure shall not modify that access code.

5. The person who intends to be the holder of the procedure shall submit at the customs office of departure a number of vouchers corresponding to the multiple of EUR 10 000 required to cover the total amount of debt which may be incurred.

6. Where a paper-based transit declaration is accepted in accordance with Article 26(1)(b), the vouchers shall be delivered in a paper-form and retained by the customs office of departure. That customs office shall communicate the identification number of each voucher to the customs office of guarantee indicated on the voucher.

Article 22

Approval of the undertaking

The undertaking given by a guarantor shall be approved by the customs office of guarantee which shall notify the approval to the person required to provide the guarantee.

Article 23

Revocation of the approval of the guarantor or of the undertaking and cancellation of the undertaking

1. The customs office of guarantee may revoke the approval of the guarantor or the approval of the undertaking by a guarantor at any time. The customs office of guarantee shall notify the revocation to the guarantor and the person required to provide the guarantee.

The revocation of the approval of the guarantor or of the undertaking of the guarantor shall take effect on the sixteenth day following the date on which the decision on the revocation is received or is deemed to have been received by the guarantor.

2. A guarantor may cancel his undertaking at any time. The guarantor shall notify the cancellation to the customs office of guarantee.

The cancellation of the undertaking of the guarantor shall not affect goods which, at the moment where the cancellation takes effect, have already been placed and still are under a common transit procedure by virtue of the cancelled undertaking.

The cancellation of the undertaking by the guarantor shall take effect on the sixteenth day following the date on which the cancellation is notified by the guarantor to the customs office of guarantee.

3. The customs authorities of the country responsible for the relevant customs office of guarantee shall introduce into the electronic system referred to in Article 9 information on any revocation of the approval of a guarantor, the approval of an undertaking by a guarantor, or cancellation by a guarantor, and the date when it becomes effective.

CHAPTER II

Means of transport and declarations

Article 24

Transit declaration and means of transport

1. Each transit declaration shall include only the goods placed under the common transit procedure that are moved or are to be moved from one customs office of departure to one customs office of destination on a single means of transport, in a container or in a package.

However, one transit declaration may include goods moved or to be moved from one customs office of departure to one customs office of destination in more than one container or in more than one package where the containers or packages are loaded on a single means of transport.

2. For the purposes of this Article, the following shall be regarded as constituting a single means of transport, provided that the goods carried are 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.

3. Where for the purposes of the common transit procedure a single means of transport is used for loading goods at more than one customs office of departure and for unloading at more than one customs office of destination, separate transit declarations shall be lodged for each of the consignments.

Article 25

Transit declarations by means of electronic data-processing techniques

The particulars and the structure of the data of the transit declaration are set out in Annexes A1, A2 and B6 to Appendix III.

Article 26

Paper-based transit declarations

1. The customs authority shall accept a paper-based transit declaration in the following cases:

(a) where goods are transported by travellers who have no direct access to the electronic transit system, according to the methods described in the Article 27;

(b) where the business continuity procedure is applied in accordance with Annex II, in the event of a temporary failure of: (i) the electronic transit system; (ii) the computerised system used by the holders of the procedure for lodging the common transit declaration by means of electronic data-processing techniques; (iii) the electronic connection between the computerised system used by the holders of the procedure for lodging the common transit declaration by means of electronic data-processing techniques and the electronic transit system;

(c) where a common transit country so decides.

2. For the application of paragraph 1(a) and (c), the customs authorities shall ensure that the transit data are recorded in the electronic transit system and exchanged between the customs authorities using that system.

3. The acceptance of a paper-based transit declaration as referred to in paragraph 1(b) (ii) and (iii) shall be subject to the approval by the customs authorities.

Article 27

Transit declaration for travellers

In the cases referred to in Article 26(1)(a), the traveller shall draw up the paper-based transit declaration in accordance with Articles 5 and 6 and Annex B6 to Appendix III.

Article 28

Mixed consignments

A consignment may comprise both goods which are to be placed under the T1 procedure and goods which are to be placed under the T2 procedure, provided that each item of the goods is marked accordingly in the transit declaration with the codes ‘T1’, ‘T2’ or ‘T2F’.

Article 29

Authentication of the transit declaration and responsibility of the holder of the procedure

1. The transit declaration shall be authenticated by the declarant.

2. Lodging of a transit declaration by the holder of the procedure to the customs authorities shall render that holder responsible for all of the following:

(a) the accuracy and completeness of the information given in the transit declaration;

(b) the authenticity, accuracy and validity of any document supporting the transit declaration;

(c) compliance with all the obligations relating to the placing of the goods under the common transit procedure stated in the transit declaration.

CHAPTER III

Formalities at the customs office of departure

Article 30

Lodging and acceptance of a transit declaration

1. The transit declaration shall be lodged at the customs office of departure.

2. That customs office of departure shall accept the transit declaration provided that the following conditions are met:

(a) it contains all the data necessary for the purposes of the common transit procedure as specified in Annex II to Appendix III;

(b) it is accompanied by all the necessary documents;

(c) the goods to which the transit declaration refers have been presented to customs during the official opening hours.

The customs office of departure may, at the request of the declarant, allow the goods to be presented outside the official opening hours or at any other place.

3. The customs authorities may allow the documents referred to in paragraph 1(b) not to be presented to the customs office of departure. In that case those documents shall be in the declarant's possession and at the disposal of the customs authorities.

Article 31

Amendment of a transit declaration

1. The declarant shall, upon application, be permitted to amend one or more of the particulars of the transit declaration after it has been accepted by the customs authorities. The amendment shall not render the transit declaration applicable to goods other than those it originally covered.

2. No such amendment shall be permitted where it is applied for after any of the following events:

(a) the customs authorities have informed the declarant that they intend to examine the goods;

(b) the customs authorities have established that the particulars of the customs declaration are incorrect;

(c) the customs authorities have released the goods.

Article 32

Invalidation of a transit declaration

1. The customs office of departure shall, upon application by the declarant, invalidate a transit declaration already accepted in either of the following cases:

(a) where it is satisfied that the goods are immediately to be placed under another customs procedure;

(b) where it is satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.

However, where the customs office of departure has informed the declarant of their intention to examine the goods, an application for invalidation of the customs declaration shall not be accepted before the examination has taken place.

2. The transit declaration shall not be invalidated after the goods have been released unless where:

(a) goods in free circulation in a Contracting Party have been declared in error for a common transit procedure and their customs status as goods being in free circulation in the same Contracting Party has been proved afterwards;

(b) the goods have been erroneously declared under more than one customs declaration.

Article 33

Itinerary for movements under common transit

1. Goods placed under the common transit procedure shall be moved to the customs office of destination along an economically justified itinerary.

2. Where the customs office of departure or the declarant considers it necessary, that customs office shall prescribe an itinerary for the movements of goods during the common transit procedure taking into account any relevant information communicated by the declarant.

When prescribing an itinerary, the customs office shall enter in the electronic transit system at least the indication of the countries through which the transit is to take place.

Article 34

Time-limit for the presentation of goods

1. The customs office of departure shall set a time-limit within which the goods shall be presented at the customs office of destination, taking into account the following:

(a) the itinerary;

(b) the means of transport;

(c) transport legislation or other legislation which might have an impact on setting a time-limit;

(d) any relevant information communicated by the holder of the procedure.

2. Where the time-limit is set by the customs office of departure, it shall be binding on the customs authorities of the countries the territory of which the goods enter during a common transit operation, and that time-limit shall not be altered by those authorities.

Article 35

Verification of a transit declaration and the examination of the goods

1. The customs office of departure may, for the purpose of verifying the accuracy of the particulars contained in a transit declaration which has been accepted:

(a) examine the declaration and the supporting documents;

(b) require the declarant to provide other documents;

(c) examine the goods;

(d) take samples for analysis or for detailed examination of the goods.

2. The customs office of departure shall verify the existence and the validity of the guarantee.

3. The examination of the goods provided for in paragraph 1(c) shall be carried out in the places designated by the customs office of departure for that purpose and during the official opening hours. However, the customs authorities may, at the declarant's request, carry out the examination of the goods outside the official opening hours or at any other place.

Article 36

Identification of seals

The customs office of departure shall record the number of the seals affixed by that customs office and the individual seal identifiers, in the electronic transit system.

Article 37

Suitability for sealing

Road vehicles, trailers, semi-trailers and containers approved for the carriage of goods under customs seal in accordance with an international agreement to which the Union and the common transit countries are contracting parties shall also be regarded as suitable for sealing.

Article 38

Characteristics of customs seals

1. Customs seals shall have at least the following essential characteristics and comply with the following technical specifications:

(a) essential characteristics of the seals: (i) remaining intact and securely fastened in normal use; (ii) being easily checkable and recognisable; (iii) being so manufactured that any breakage, tampering or removal leaves traces visible to the naked eye; (iv) being designed for single use or, if intended for multiple use, being so designed that they can be given a clear, individual identification mark each time they are re-used; (v) bearing of individual seal identifiers which are permanent, readily legible and uniquely numbered;

(b) technical specifications: (i) the form and dimensions of seals may vary with the sealing method used but the dimensions shall be such as to ensure that identification marks are easy to read; (ii) the identification marks of seals shall be impossible to falsify and difficult to reproduce; (iii) the material used shall be resistant to accidental breakage and such as to prevent undetectable falsification or reuse.

2. Where seals have been certified by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers — Mechanical Seals’, those seals shall be deemed to fulfil the requirements laid down in paragraph 1.

For containerised transports, seals with high-security features shall be used to the greatest extent possible.

3. The customs seal shall bear the following indications:

(a) the word ‘Customs’ in one of the official languages of the Union or of the common transit countries or a corresponding abbreviation;

(b) a country code, in the form of the ISO-alpha-2 country code, identifying the country in which the seal is affixed.

The Contracting Parties may in agreement with each other decide to use common security features and technology.

4. Each country shall notify its customs seal types in use to the Commission. The Commission shall make this information available to all countries.

5. Whenever a seal needs to be removed to allow customs inspection, the customs authority shall endeavour to reseal as necessary, with a customs seal of at least equivalent security features and note the particulars of the action, including the new seal number, on the cargo documentation.

6. Customs seals compliant with Annex II to this Appendix as amended by Decision No 1/2008 of the EC-EFTA Joint Committee (2) may continue to be used until stocks run out or 1 May 2019, whichever is the earlier.

Article 39

Alternative identification measures to sealing

1. By way of derogation from Article 11(1) of the Convention, the customs office of departure may decide not to seal the goods placed under the common transit procedure and instead rely on the description of the goods in the transit declaration or in the supplementary documents provided that the description is sufficiently precise to permit easy identification of the goods and states their quantity and nature and any special features such as serial numbers of the goods.

2. By way of derogation from Article 11(1) of the Convention, unless the customs office of departure decides otherwise, neither the means of transport nor the individual packages containing the goods shall be sealed where:

(a) the goods are carried by air, and either labels are affixed to each consignment bearing the number of the accompanying airway bill, or the consignment constitutes a load unit on which the number of the accompanying airway bill is indicated;

(b) the goods are carried by rail, and identification measures are applied by the railway companies.

Article 40

Release of goods for the common transit procedure

1. Only goods which have been sealed in accordance with Article 11(1), (2) and (3) of the Convention or in respect of which alternative identification measures have been taken in accordance with Article 11(4) of the Convention and Article 39 of this Appendix shall be released for the common transit procedure.

2. On release of the goods, the customs office of departure shall transmit the particulars of the common transit operation:

(a) to the declared customs office of destination;

(b) to each declared customs office of transit.

Those particulars shall be based on data derived from the transit declaration, as amended where appropriate.

3. The customs office of departure shall notify the holder of the procedure of the release of the goods for the common transit procedure.

Article 41

Transit accompanying document

1. The customs office of departure shall provide a transit accompanying document to the declarant. The transit accompanying document shall be provided using the form set out in Annex 3 to Appendix III and shall include the particulars set out in Annex A4 to Appendix III.

2. If necessary, the transit accompanying document shall be supplemented by a List of items established using the form set out in Annex A5 to Appendix III and shall include the particulars set out in Annex A6 to Appendix III. The List of items shall form an integral part of the transit accompanying document.

CHAPTER IV

Formalities during transport

Article 42

Presentation of the transit accompanying document

The transit accompanying document and other documents accompanying the goods shall be presented whenever the customs authorities so require.

Article 43

Presentation of goods moved under the common transit procedure at the customs office of transit

1. The goods together with the transit accompanying document with the corresponding MRN shall be presented at each customs office of transit.

2. The customs office of transit shall record the border passage of the goods on the basis of the particulars of the common transit operation received from the customs office of departure. That passage shall be notified by the customs offices of transit to the customs office of departure.

3. The customs offices of transit may inspect the goods. Any inspection of the goods shall be carried out mainly on the basis of the particulars of the common transit operation received from the customs office of departure.

4. Where goods are carried via a customs office of transit other than that declared, the actual customs office of transit shall request the particulars of the common transit operation from the customs office of departure and notify the border passage of the goods to the customs office of departure.

5. Paragraphs 1, 2 and 4 shall not apply to the transport of goods by rail provided that the customs office of transit can verify the border passage of the goods by other means. Such verification shall take place only in case of need. The verification may take place retrospectively.

Article 44

Incidents during movement of goods under a common transit operation

1. The carrier shall be required to make the necessary entries in the transit accompanying document and present without undue delay after the incident the goods together with that document to the nearest customs authority of the country in whose territory the means of transport is located where:

(a) the carrier is obliged to deviate from the itinerary prescribed in accordance with Article 33(2) due to circumstances beyond his control;

(b) seals are broken or tampered with in the course of a transport operation for reasons beyond the carrier's control;

(c) under the supervision of the customs authority, goods are transferred from one means of transport to another means of transport;

(d) imminent danger necessitates immediate partial or total unloading of the sealed means of transport;

(e) there is an incident which may affect the ability of the holder of the procedure or the carrier to comply with his obligations;

(f) any of the elements constituting a single means of transport as referred to in Article 24(2) is changed.

Where the customs authorities in whose territory the means of transport is located consider that the common transit operation concerned may continue, once they have taken any steps that may be necessary, they shall endorse the entries made by the carrier in the transit accompanying document.

2. In case of an incident as referred to in paragraph 1(c), the customs authorities shall not require presentation of the goods and of the transit accompanying document with the necessary entries made if the goods are transferred from a means of transport that is not sealed.

3. In the case of an incident as referred to in paragraph 1(f), the carrier may, after making the necessary entries in the transit accompanying document, continue the transit operation when one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems.

4. In the case of an incident as referred to in paragraph 1(f), where the tractor unit of a road vehicle is changed without its trailers or semi-trailers being changed, the customs authority shall not require presentation of the goods and of the transit accompanying document with the necessary entries made.

5. In the cases referred to in paragraphs 2, 3 and 4 the carrier is waived from the presentation of the goods and of the transit accompanying document with the necessary entries made to the customs authority referred to in paragraph 1.

6. The relevant information in the transit accompanying document concerning the incidents referred to in paragraph 1 shall be recorded in the electronic transit system by the customs authorities as the case may be at the customs office of transit or at the customs office of destination.

CHAPTER V

Formalities at the customs office of destination

Article 45

Presentation of goods placed under the common transit procedure at the customs office of destination

1. Where goods placed under a common transit procedure arrive at the customs office of destination, the following shall be presented at that customs office:

(a) the goods;

(b) the transit accompanying document;

(c) any information required by the customs office of destination.

The presentation shall take place during the official opening hours. However, the customs office of destination may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at any other place.

2. Where the presentation has taken place after expiry of the time-limit set by the customs office of departure in accordance with Article 34(1), the holder of the procedure shall be deemed to have complied with the time-limit where he or the carrier proves to the satisfaction of the customs office of destination that the delay is not attributable to him.

3. The customs office of destination shall keep the transit accompanying document and, the control of the goods shall be carried out in general on the basis of the particulars of the common transit declaration received from the customs office of departure.

4. Where the common transit procedure is ended, no irregularity has been detected by the customs office of destination, and the holder of the procedure presents the transit accompanying document, that customs office shall endorse that document at the request of the holder of the procedure for the purposes of providing alternative proof in accordance with Article 51(1). The endorsement shall consist of the stamp of that customs office, the official's signature, the date and the following text:

‘— Alternative proof — 99202’.

5. The common transit procedure may be ended at a customs office other than that declared in the transit declaration. That customs office shall then be considered to be the customs office of destination.

Article 46

Receipt

1. At the request of the person presenting the goods at the customs office of destination, that customs office shall endorse a receipt which certifies the presentation of the goods and of the transit accompanying document at that customs office.

2. The receipt shall be provided using the form set out in Annex B10 to Appendix III and be completed in advance by the person concerned.

3. The receipt shall not be used as an alternative proof of the common transit procedure having ended within the meaning of Article 51(1).

Article 47

Notification of arrival of goods under the common transit procedure and control results

1. The customs office of destination shall notify the customs office of departure of the arrival of the goods on the day the goods and the transit accompanying document are presented in accordance with Article 45(1).

2. Where the common transit operation is ended at a customs office other than that declared in the transit declaration, the customs office considered to be the customs office of destination in accordance with Article 45(5) shall notify the arrival to the customs office of departure on the day the goods and the transit accompanying document are presented in accordance with Article 45(1).

The customs office of departure shall notify the arrival to the customs office of destination declared in the transit declaration.

3. The notification of the arrival, referred to in paragraphs (1) and (2) shall not be considered to be proof that the common transit procedure has been ended correctly.

4. The customs office of destination shall notify the control results to the customs office of departure at the latest on the third day following the day the goods are presented at the customs office of destination or at another place in accordance with Article 45(1). In exceptional cases, that time-limit may be extended up to six days.

5. By derogation from paragraph 4 of this Article, where goods are received by an authorised consignee as referred to in Article 87 the customs office of departure shall be notified at the latest on the sixth day following the day the goods were delivered to the authorised consignee.

CHAPTER VI

Formalities related to the end of the procedure

Article 48

End and discharge of the procedure

1. The common transit procedure shall end and the obligations of the holder of the procedure shall be met when the goods placed under the procedure and the required information are available at the customs office of destination, in accordance with the customs legislation.

2. The customs authorities shall discharge the common transit procedure when they are in a position to establish, on the basis of a comparison of the data available to the customs office of departure and those available to the customs office of destination, that the procedure has ended correctly.

Article 49

Enquiry procedure for goods moved under the common transit procedure

1. Where the customs office of departure has not received the control results within six days in accordance with Article 47(4) or Article 47(5) after receiving the notification of arrival of the goods, that customs office shall immediately request the control results from the customs office of destination which sent the notification of arrival of the goods.

The customs office of destination shall send the control results immediately after receiving the request from the customs office of departure.

2. Where the customs authority of the country of departure has not yet received information that allows for the discharge of the common transit procedure or for the recovery of the debt, it shall request the relevant information from the holder of the procedure or, where sufficient particulars are available at destination, from the customs office of destination, in the following cases:

(a) the customs office of departure has not received the notification of arrival of the goods by the expiry of the time-limit for the presentation of the goods set in accordance with Article 34;

(b) the customs office of departure has not received the control results requested in accordance with paragraph 1;

(c) the customs office of departure becomes aware that the notification of arrival of the goods or the control results were sent in error.

3. The customs authority of the country of departure shall send requests for information in accordance with paragraph 2(a) within a period of seven days after the expiry of the time-limit referred to therein and requests for information in accordance with paragraph 2(b) within a period of seven days after the expiry of the applicable time-limit referred to in paragraph 1.

However, if, before the expiry of those time-limits, the customs authority of the country of departure receives information that the common transit procedure has not been ended correctly, or suspects that to be the case, it shall send the request without delay.

4. Replies to requests made in accordance with paragraph 2 shall be sent within 28 days from the date on which the request was sent.

5. Where, following a request in accordance with paragraph 2, the customs office of destination has not provided sufficient information for the common transit procedure to be discharged, the customs authority of the country of departure shall request the holder of the procedure to provide that information, at the latest 28 days after initiating the enquiry procedure.

The holder of the procedure shall reply to that request within 28 days from the date on which it was sent.

6. If the information provided in a reply from the holder of the procedure in accordance with paragraph 4 is not sufficient to discharge the common transit procedure, but the customs authority of the country of departure considers it sufficient in order to continue the enquiry procedure, that authority shall immediately send a request for supplementary information to the customs office involved.

That customs office shall reply to the request within 40 days from the date on which it was sent.

7. Where, during the steps of an enquiry procedure set out in paragraphs 1 to 6, it is established that the common transit procedure was ended correctly, the customs authority of the country of departure shall discharge the common transit procedure and shall immediately inform the holder of the procedure of the discharge of that procedure and, where appropriate, any customs authority that may have initiated recovery.

8. Where, during the steps of an enquiry procedure set out in paragraphs 1 to 6, it is established that the common transit procedure cannot be discharged, the customs authority of the country of departure shall establish whether a debt has been incurred.

If a debt has been incurred, the customs authority of the country of departure shall take the following measures:

(a) identify the debtor;

(b) determine the customs authority responsible for the notification of the debt.

Article 50

Request to transfer recovery of the debt

1. Where the customs authority of the country of departure during the enquiry procedure and before the time-limit referred to in Article 114(2) expires, obtain evidence that the place where the events from which the debt arises occurred is in another country, that customs authority shall immediately, and in any event within that time-limit send all the information available to the competent customs authority at that place.

2. The competent customs authority at that place shall acknowledge receipt of the information and inform the customs authority of the country of departure whether it is responsible for the recovery. If the customs authority of the country of departure has not received that information within 28 days, it shall all immediately resume the enquiry procedure or start the recovery.

Article 51

Alternative proof of ending the common transit procedure

1. The common transit procedure shall be considered as having been ended correctly where the holder of the procedure presents, to the satisfaction of the customs authority of the country of departure, one of the following documents identifying the goods:

(a) a document certified by the customs authority of the country of destination which identifies the goods and establishes that the goods have been presented at the customs office of destination, or have been delivered to an authorised consignee as referred to in Article 87;

(b) a document or a customs record, certified by the customs authority of a country which establishes that the goods have physically left the customs territory of the Contracting Party;

(c) a customs document issued in a third country where the goods are placed under a customs procedure;

(d) a document issued in a third country, stamped or otherwise certified by the customs authority of that country and establishing that goods are considered to be in free circulation in that country.

2. Instead of the documents referred to in paragraph 1, copies thereof certified as being true copies by the body which certified the original documents, by the authority of the third country concerned or by the authority of a country may be provided as proof.

Article 52

Verification and administrative assistance

1. The competent customs authorities may carry out post-release controls of the information supplied and any documents, forms, authorisations or data relating to the common transit operation in order to check that the entries, the information exchanged and the stamps are authentic. Such controls shall be made where doubts arise as to the accuracy and authenticity of the information provided or where fraud is suspected. They may also be made on the basis of risk analysis or by random selection.

2. A competent customs authority receiving a request to make a post-release control shall respond without delay.

3. Where the competent customs authority of the country of departure makes a request to the competent customs authority for a post-release control of information related to the common transit operation, the conditions of Article 48(2) for discharging the transit procedure shall be deemed not to have been fulfilled until the authenticity and accuracy of the data have been confirmed.

CHAPTER VII

Common transit procedure for moving goods by fixed transport installation

Article 53

Common transit procedure for moving goods by fixed transport installation

1. Where goods transported by a fixed transport installation enter the customs territory of one Contracting Party through that installation, those goods shall be deemed to be placed under the common transit procedure when entering that territory.

2. Where goods are already in the customs territory of one Contracting Party and is transported by a fixed transport installation, those goods shall be deemed to be placed under the common transit procedure when placed into the fixed transport installation.

3. For the purposes of the common transit procedure where goods are transported by fixed transport installations, the holder of the procedure shall be the operator of the fixed transport installation established in the Contracting Party through the territory of which the goods enter the customs territory of the Contracting Parties in the case referred to in paragraph 1 or the operator of the fixed transport installation in the Contracting Party in which the movement starts in the case referred to in paragraph 2.

The holder of the procedure and the customs authority shall agree on the methods of customs supervision over the goods transported.

4. For the purposes of Article 8(2), the operator of a fixed transport installation established in a country through the territory of which the goods are transported by fixed transport installation shall be regarded as the carrier.

5. Without prejudice to the provisions of paragraph 8, the common transit procedure shall be deemed to have ended when the appropriate entry is made in the commercial records of the consignee or the operator of the fixed transport installation certifying that the goods transported by fixed transport installation:

(a) have arrived at the consignee's plant;

(b) are accepted into the distribution network of the consignee; or

(c) have left the customs territory of the Contracting Parties.

6. When goods moved by fixed transport installation between two Contracting Parties are deemed to have been placed under the common transit procedure in accordance with the provisions of paragraph 2 and, in the course of the operation, cross the territory of a common transit country where the procedure is not used for movement by fixed transport installation, the said procedure shall be suspended whilst the goods cross the territory.

7. When goods are moved by fixed transport installation from a common transit country where the common transit procedure is not used for movement by fixed transport installation to a destination in a Contracting Party where the procedure is used, the said procedure shall be deemed to begin when the goods enter the territory of the latter Contracting Party.

8. When goods are moved by fixed transport installation from a Contracting Party where the common transit procedure is used for movement by fixed transport installation to a destination in a common transit country where the procedure is not used, the said procedure shall be deemed to end when the goods leave the territory of the Contracting Party where the said procedure is used.

Article 54

Optional application of the common transit procedure to the movement of goods by fixed transport installation

A common transit country may decide not to apply the common transit procedure to the movement of goods by fixed transport installation. Such decisions shall be communicated to the Commission which shall inform the other countries.

TITLE III

SIMPLIFICATIONS USED FOR THE COMMON TRANSIT PROCEDURE

CHAPTER I

General provisions concerning simplifications

Article 55

Types of transit simplifications

Upon application the customs authorities may authorise any of the following simplifications:

(a) use of a comprehensive guarantee or guarantee waiver;

(b) the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the common transit procedure;

(c) the status of authorised consignor, allowing the holder of the authorisation to place goods under the common transit procedure without presenting them to customs;

(d) the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the common transit procedure at an authorised place to end the procedure in accordance with Article 48(1);

(e) the use of the paper-based common transit procedure for goods carried by air or the common transit procedure based on an electronic manifest for goods carried by air;

(f) the use of the paper-based common transit procedure specific for the goods carried by rail;

(g) the use of other simplified procedures based on Article 6 of the Convention.

Article 56

Territorial scope of the authorisations of simplifications

1. The simplifications referred to in Article 55(b) and (c) shall apply only to common transit operations beginning in the Contracting Party where the authorisation of the simplifications is granted.

2. The simplification referred to in Article 55(d) shall apply only to common transit operations ending in the Contracting Party where the authorisation of the simplification is granted.

3. The simplification referred to in Article 55(e) shall apply in the Contracting Parties specified in the authorisation of the simplification.

4. The simplification referred to in Article 55(a) and (f) shall apply in all Contracting Parties.

Article 57

General conditions for authorisations of simplifications

1. The authorisation referred to in Article 55(a) shall be granted to applicants fulfilling the following conditions:

(a) the applicant is established in the customs territory of a Contracting Party;

(b) the applicant has not committed any serious infringement or repeated infringement of customs legislation and taxation rules, including no record of serious criminal offences relating to his economic activity;

(c) the applicant regularly uses the common transit procedure or he has the practical standards of competence or professional qualifications directly related to the activity carried out.

2. The authorisations referred to in Article 55(b), (c) and (d) shall be granted to applicants fulfilling the following conditions:

(a) the applicant is established in the customs territory of a Contracting Party;

(b) the applicant declares that he will regularly use the common transit arrangements;

(c) the applicant has not committed any serious infringement or repeated infringement of customs legislation and taxation rules, including no record of serious criminal offences relating to his economic activity;

(d) the applicant demonstrates a high level of control of his operations and of the flow of goods, by means of a system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls;

(e) the applicant has the practical standards of competence or professional qualifications directly related to the activity carried out.

3. The authorisations referred to in Article 55(e) shall be granted to applicants fulfilling the following conditions:

(a) in case of the paper-based common transit procedure for goods carried by air, the applicant is an airline company and is established in the customs territory of a Contracting Party;

(b) in case of the common transit procedure based on an electronic manifest for goods carried by air, the applicant is an airline company operating a significant number of flights between airports in the Contracting Parties and is established in the customs territory of a Contracting Party or has its registered office, central headquarter or a permanent business establishment there;

(c) the applicant regularly uses the common transit arrangements, or the competent customs authority knows that he can meet the obligations under those arrangements;

(d) the applicant has not committed any serious or repeated offences against customs or tax legislation.

4. The authorisations referred to in Article 55(f) shall be granted to applicants fulfilling the following conditions:

(a) the applicant is a railway undertaking;

(b) the applicant is established in the customs territory of a Contracting Party;

(c) the applicant regularly uses the transit procedure, or the competent customs authority knows that he can meet the obligations under the procedure; and

(d) the applicant has not committed any serious or repeated offences against customs or tax legislation.

5. The authorisations shall only be granted provided that the customs authority considers that it will be able to supervise the common transit procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned.

Article 58

Monitoring of the conditions for authorisations

The customs authorities shall monitor the conditions to be fulfilled by the holder of the authorisation. They shall also monitor compliance with the obligations resulting from that authorisation. Where the holder of the authorisation has been established for less than three years, the customs authority shall closely monitor that holder during the first year after the authorisation is granted.

Article 59

Contents of the application for authorisation

1. An application for an authorisation to use simplifications shall be dated and signed. The Contracting Parties shall determine how the application shall be lodged.

2. Applications shall include all the facts which will allow the customs authorities to check that the conditions subject to which use of such simplifications may be granted have been met.

Article 60

Responsibility of the applicant

Persons applying for simplifications shall be responsible, under the provisions in force in the Contracting Parties, and without prejudice to the possible application of penal provisions, for the following:

(a) the accuracy and completeness of the information given in the application;

(b) the authenticity, accuracy and validity of any document supporting the application.

Article 61

Customs authorities competent to grant the authorisation

1. The applications for the simplification referred to in Article 55(c) shall be submitted to the customs authorities competent to grant the authorisation in the country where the common transit operations are due to begin.

2. The applications for the simplification referred to in Article 55(d) shall be submitted to the customs authorities competent to grant the authorisation in the country where the common transit operation are due to be ended.

3. The applications for the simplification referred to in Article 55(a), (b), (e) and (f) shall be submitted to the customs authorities competent for the place where the applicant's main accounts for customs purposes are held or accessible, and where at least part of the activities covered by the authorisation are to be carried out.

The applicant's main accounts shall relate to records and documentation enabling the customs authorities to grant the authorisation.

Article 62

Acceptance and rejection of applications and granting of authorisations

1. Applications shall be accepted or rejected and authorisations shall be granted in accordance with the provisions in force in the Contracting Parties.

2. Decisions rejecting applications shall state the reasons for rejection and shall be communicated to the applicant in accordance with the time-limits and provisions in force in the relevant Contracting Party.

Article 63

Content of the authorisation

1. The authorisation and one or more certified copies, if necessary, shall be given to the holder of the authorisation.

2. The authorisation shall specify the conditions for use of the simplifications and lay down the operating and control measures.

Article 64

Date of effect of the authorisation

1. The authorisation shall take effect from the date on which the applicant receives it, or is deemed to have received it, and shall be enforceable by the customs authorities from that date.

Except where otherwise provided in the customs legislation, the authorisation shall be valid without limitation of time.

2. The authorisation shall take effect from the date which is different from the date on which the applicant receives it or is deemed to have received it in the following cases:

(a) where the authorisation will favourably affect the applicant and the applicant has requested a different date of effect, in which case the authorisation shall take effect from the date requested by the applicant provided it is subsequent to the date from which it would have been applicable in accordance with paragraph 1;

(b) where a previous authorisation has been issued with a limitation of time and the sole aim of the current decision is to extend its validity, in which case the authorisation shall take effect from the day after the expiry of the period of validity of the former authorisation;

(c) where the effect of the authorisation is conditional upon the completion of certain formalities by the applicant, in which case the authorisation shall take effect from the day on which the applicant receives, or is deemed to have received, the notification from the competent customs authority stating that the formalities have been satisfactorily completed.

Article 65

Annulment, revocation and amendment of authorisations

1. The holder of an authorisation shall inform the customs authorities of any factor arising after the authorisation was granted which may influence its continuation or content.

2. The customs authorities shall annul an authorisation if all the following conditions are fulfilled:

(a) the authorisation was granted on the basis of incorrect or incomplete information;

(b) the holder of the authorisation knew or ought reasonably to have known that the information was incorrect or incomplete;

(c) if the information had been correct and complete, the decision on the authorisation would have been different.

3. An authorisation shall be revoked or amended where in cases other than those referred to in paragraph 2:

(a) one or more of the conditions laid down for the granting of the authorisation were not or are no longer fulfilled; or

(b) upon application by the holder of the authorisation.

4. The holder of the authorisation shall be notified of the annulment, revocation or amendment of the authorisation in accordance with the time-limits and provisions in force in the Contracting Party.

5. The annulment of an authorisation shall take effect from the date on which the initial authorisation took effect, unless otherwise specified in the decision in accordance with the customs legislation.

6. The revocation or amendment of an authorisation shall take effect from the date on which the applicant receives it or is deemed to have received it. However, in exceptional cases where the legitimate interests of the holder of the authorisation so require, the customs authorities may defer the date when revocation or amendment takes effect in accordance with the time-limits in force in the Contracting Parties. The date when the decision takes effect shall be indicated in the decision on the revocation or amendment of the authorisation.

Article 66

Re-assessment of an authorisation

1. The customs authority competent to grant the authorisation shall re-assess it in the following cases:

(a) where there are changes to the relevant legislation affecting the authorisation;

(b) where necessary, as a result of the monitoring carried out;

(c) where necessary, due to the information provided by the holder of the authorisation in accordance with Article 65(1) or by other authorities.

2. The customs authority competent to grant the authorisation shall communicate the result of the re-assessment to the holder of the authorisation.

Article 67

Suspension of an authorisation

1. The customs authority competent to grant the authorisation shall suspend the authorisation instead of annulling, revoking or amending it, where:

(a) that customs authority considers that there may be sufficient grounds for annulling, revoking or amending the authorisation, but does not yet have all necessary elements to decide about the annulment, revocation or amendment;

(b) that customs authority considers that the conditions for the authorisation are not fulfilled or that the holder of the authorisation does not comply with the obligations imposed under that authorisation, and it is appropriate to allow the holder of the authorisation to take measures to ensure the fulfilment of the conditions or the compliance with the obligations;

(c) the holder of the authorisation requests such suspension because he is temporarily unable to fulfil the conditions laid down for the authorisation or to comply with the obligations imposed under that authorisation.

2. In cases referred to in paragraph 1(b) and (c), the holder of the authorisation shall notify the customs authority competent to grant the authorisation of the measures he commits to undertake to ensure the fulfilment of the conditions or compliance with the obligations, as well as the period of time he needs to take those measures.

Article 68

Period of suspension of an authorisation

1. The period of suspension determined by the competent customs authority shall correspond to the period of time needed by that customs authority to establish whether the conditions for an annulment, revocation or amendment are fulfilled.

However, where the customs authority considers that the holder of the authorisation may not fulfil the criteria set out in Article 57(1)(b), the authorisation shall be suspended until it is established whether a serious infringement or repeated infringements have been committed by any of the following persons:

(a) the holder of the authorisation;

(b) the person in charge of the company which is the holder of the authorisation concerned or exercising control over its management;

(c) the person responsible for customs matters in the company which is the holder of the authorisation concerned.

2. In cases referred to in Article 67(1)(b) and (c), the period of suspension determined by the customs authority competent to grant the authorisation shall correspond to the period of time notified by the holder of the authorisation in accordance with Article 67(2). The period of suspension may where appropriate be further extended at the request of the holder of the authorisation.

The period of suspension may be further extended by the period of time needed by the competent customs authority to verify that those measures ensure fulfilment of the conditions or compliance with the obligations, the latter period of time shall not exceed 30 days.

3. Where, following the suspension of an authorisation, the customs authority competent to grant the authorisation intends to annul, revoke or amend that authorisation in accordance with Article 65, the period of suspension, as determined in accordance with paragraph 1 and 2 of this Article, shall be extended, where appropriate, until the decision on annulment, revocation or amendment takes effect.

Article 69

End of the suspension of an authorisation

1. A suspension shall end at the expiry of the period of suspension unless before the expiry of that period one of the following situations occurs:

(a) the suspension is withdrawn on the basis that, in the cases referred to in Article 67(1)(a), there are no grounds for the annulment, revocation or amendment of the authorisation in accordance with Article 65, in which case the suspension shall end on the date of withdrawal;

(b) the suspension is withdrawn on the basis that, in cases referred to in Article 67(1)(b) and (c), the holder of the authorisation has taken, to the satisfaction of the customs authority competent to grant by the authorisation, the necessary measures to ensure fulfilment of the conditions laid down for the authorisation or compliance with the obligations imposed under that authorisation, in which case the suspension shall end on the date of withdrawal;

(c) the suspended authorisation is annulled, revoked or amended, in which case the suspension shall end on the date of annulment, revocation or amendment.

2. The customs authority competent to grant the authorisation shall inform the holder of the authorisation of the end of the suspension.

Article 70

Validity of an authorisation

Customs authorities may accept applications for the granting of authorisations as referred to in Article 55 and grant authorisations before 1 May 2016. Those authorisations shall be granted in accordance with the conditions set out in this Appendix and shall not be valid before 1 May 2016.

Article 71

Reassessment of authorisations already in force 1 May 2016

1. Authorisations granted on the basis of Article 55(a), (b), (d) and (e) of the Convention as amended by Decision No 1/2008 which are valid on 1 May 2016 and which do not have a limited period of validity shall be reassessed by 1 May 2019.

2. Authorisations granted on the basis of Article 55(a), (b), (d) and (e) of the Convention amended by Decision No 1/2008 which are valid on 1 May 2016 shall remain valid as follows:

(a) for authorisations having a limited period of validity, until the end of that period or 1 May 2019, whichever is the earlier;

(b) for all other authorisations, until the authorisation is reassessed.

3. Decisions following the reassessment shall revoke the reassessed authorisations and, where appropriate, grant new authorisations. Those decisions shall be notified to the holders of the authorisation without delay.

4. Notwithstanding paragraph (1), authorisations granted on the basis of Article 55(f)(i) and (ii) of the Convention as amended by Decision No 1/2008 which are valid on 1 May 2016 shall remain valid after that date and do not need to be reassessed.

Article 72

Keeping of records by the customs authorities

1. The customs authorities shall keep applications and attached supporting documents, together with a copy of any authorisation issued.

2. Where an application is rejected or an authorisation is annulled, revoked, amended or suspended, the application and the decision rejecting the application or annulling, revoking, amending or suspending the authorisation, where appropriate, and all attached supporting documents shall be kept for at least three years from the end of the calendar year in which the application was rejected or the authorisation was annulled, revoked, amended or suspended.

Article 73

Validity of seals already in use on 1 May 2016

Customs seals, referred to in Article 38 and seals of a special type referred to in Article 82 compliant with Annex A2 to the Convention as amended by Decision No 1/2008 may continue to be used until stocks run out or until 1 May 2019, whichever is the earlier.

CHAPTER II

Comprehensive guarantee and guarantee waiver

Article 74

Reference amount

1. Unless otherwise provided for in Article 75, the amount of the comprehensive guarantee shall be equal to a reference amount established by the customs office of guarantee.

2. The reference amount of the comprehensive guarantee shall correspond to the amount of the debt which may become payable in connection with each common transit operation in respect of which the guarantee is provided, in the period between the placing of the goods under the common transit procedure and the moment when that procedure is discharged.

For the purpose of that calculation, account shall be taken of the highest rates of debt applicable to goods of the same type in the country of the customs office of guarantee, and Union goods carried in accordance with the Convention shall be treated as non-Union goods.

Where the information necessary to determine the reference amount is not available to the customs office of guarantee, that amount shall be fixed at EUR 10 000 for each transit operation.

3. The customs office of guarantee shall establish the reference amount in cooperation with the holder of the procedure. When fixing the reference amount, the customs office of guarantee shall establish that amount on the basis of the information on goods placed under the common transit procedure in the preceding 12 months and on an estimate of the volume of intended operations as shown in particular by the commercial documentation and accounts of the holder of the procedure.

4. The customs office of guarantee shall review the reference amount on its own initiative or following a request from the holder of the procedure and shall adjust it if necessary.

5. Each holder of the procedure shall ensure that the amount which is payable or may become payable does not exceed the reference amount.

That person shall inform the customs office of guarantee when the reference amount is no longer at a level sufficient to cover his operations.

6. The monitoring of the reference amount that covers the amount of the debt which may become payable with respect to goods placed under the common transit procedure shall be ensured, by means of the electronic system referred to in Article 4(1) for each common transit operation at the time of placing of goods under the common transit procedure.

Article 75

The level of the comprehensive guarantee

1. The holder of the procedure may be authorised to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver.

2. The amount of the comprehensive guarantee shall be reduced to:

(a) 50 % of the reference amount determined in accordance with Article 74 where the following conditions are fulfilled: (i) the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Contracting Party where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file; (ii) the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions; (iii) the applicant is not subject to bankruptcy proceedings; (iv) during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of debt collected on or in connection with the import or export of goods; (v) the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered; (vi) the applicant can demonstrate having sufficient financial resources to meet his obligations for the reference amount not covered by the guarantee;

(b) 30 % of the reference amount determined in accordance with Article 74 where the following conditions are fulfilled: (i) the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Contracting Party where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file; (ii) the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions; (iii) the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties; (iv) the applicant is not subject to bankruptcy proceedings; (v) during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of debt collected on or in connection with the import or export of goods; (vi) the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered; (vii) the applicant can demonstrate having sufficient financial resources to meet his obligations, for the part of the reference amount not covered by the guarantee;

(c) 0 % of the reference amount determined in accordance with Article 74 where the following conditions are fulfilled: (i) the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Contracting Party where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file; (ii) the applicant allows the customs authority physical access to its accounting systems and, where applicable, to its commercial and transport records; (iii) the applicant has a logistical system which identifies goods as goods in free circulation in the Contracting Party or as third-country goods and indicates, where appropriate, their location; (iv) the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions; (v) where applicable, the applicant has satisfactory procedures in place for the handling of licences and authorisations granted in accordance with commercial policy measures or relating to trade in agricultural products; (vi) the applicant has satisfactory procedures in place for the archiving of his records and information and for protection against the loss of information; (vii) the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties; (viii) the applicant has appropriate security measures in place to protect the applicant's computer system from unauthorised intrusion and to secure the applicant's documentation; (ix) the applicant is not subject to bankruptcy proceedings; (x) during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of debt collected on or in connection with the import or export of goods; (xi) the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered; (xii) the applicant can demonstrate having sufficient financial resources to meet his obligations, for the part of the reference amount not covered by the guarantee.

Article 76

Methods of use of comprehensive guarantee and guarantee waiver

The customs office of guarantee shall communicate to the holder of the procedure the following information:

(a) a guarantee reference number;

(b) an access code associated with the guarantee reference number.

Upon request of the person who has provided the guarantee, the customs office of guarantee shall assign one or more additional access codes to this guarantee to be used by that person or his representatives.

Article 77

Temporary prohibition of the use of the comprehensive guarantee or of the comprehensive guarantee for a reduced amount, including a guarantee waiver

The use of the comprehensive guarantee and of the comprehensive guarantee for a reduced amount, including a guarantee waiver, may be prohibited temporarily in the following cases:

(a) in special circumstances;

(b) for the goods in respect of which large-scale fraud involving the use of the guarantee has been proven.

The special circumstances, large-scale fraud and the procedural rules for temporary prohibition of the comprehensive guarantee and of the comprehensive guarantee for a reduced amount, including a guarantee waiver, are laid down in Annex I.

Article 78

Guarantee document

1. The comprehensive guarantee shall be provided in the form of an undertaking by a guarantor using the form set out in Annex C4 to Appendix III. The proof of that undertaking shall be kept by the customs office of guarantee for the period of validity of the guarantee.

2. Articles 20(2) and 22 shall apply mutatis mutandis.

Article 79

Comprehensive guarantee certificates and guarantee waiver certificates

1. On the basis of the authorisation, the customs office of guarantee shall issue to the holder of the procedure one or more comprehensive guarantee certificates drawn up using the form set out in Annex C5 to Appendix III or one or more guarantee waiver certificates drawn up using the form set out in Annex C6 to Appendix III to enable the holder of the procedure to provide proof of a comprehensive guarantee or a guarantee waiver within the framework of Article 26(1)(b).

2. The period of validity of a certificate shall not exceed two years. However, that period may be extended by the customs office of guarantee for one further period not exceeding two years.

Article 80

Revocation and cancellation relating to the authorisation to use the comprehensive guarantee or relating to the guarantor's undertaking

1. Article 23(1) and (2) shall apply mutatis mutandis to the revocation and cancellation relating to the authorisation to use the comprehensive guarantee or relating to the guarantor's undertaking.

2. The revocation of an authorisation to use a comprehensive guarantee or guarantee waiver by the customs authorities, and the effective date of revocation by the customs office of guarantee of a guarantor's undertaking, or the effective date of cancellation of an undertaking by a guarantor shall be introduced in the system referred to in Article 9 by the customs office of guarantee.

3. From the effective date of revocation or cancellation referred to in paragraph 1, any comprehensive guarantee certificate or any guarantee waiver certificate issued for the application of Article 26(1)(b) shall not be used to place goods under the common transit procedure and shall be returned by the holder of the procedure to the customs office of guarantee without delay.

Each country shall forward to the Commission the means by which certificates that remain valid but have not yet been returned or that have been declared as stolen, lost or falsified may be identified. The Commission shall inform the other countries.

CHAPTER III

Use of seals of a special type

Article 81

Authorisation for the use of seals of a special type

1. Authorisations in accordance with Article 55(b) to use seals of a special type on means of transport, containers or packages used for the common transit procedure shall be granted where the customs authorities approve the seals set out in the application for the authorisation.

2. The customs authority shall accept in the context of authorisation the seals of a special type that have been approved by the customs authorities of another country unless it has information that the particular seal is not suitable for customs purposes.

Article 82

Formalities for the use of seals of a special type

1. Seals of a special type shall fulfil the requirements laid down in Article 38(1).

Where seals have been certified by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers — Mechanical Seals’, those seals shall be deemed to fulfil those requirements.

For containerised transports, seals with high-security features shall be used to the greatest extent possible.

2. The seal of a special type shall bear either of the following indications:

(a) the name of the person authorised in accordance with Article 55(b) to use it;

(b) a corresponding abbreviation or code on the basis of which the customs authority of the country of departure can identify the person concerned.

3. The holder of the procedure shall enter the number and the individual seal identifiers of the seals of a special type in the transit declaration and shall affix seals no later than when goods are released for the common transit procedure.

4. Seals of a special type compliant with Annex II to this Appendix as amended by Decision No 1/2008 may continue to be used until stocks run out or 1 May 2019, whichever is the earlier.

Article 83

Customs supervision for the use of seals of a special type

The customs authority shall do the following:

(a) notify the Commission and the customs authorities of the other Contracting Parties of seals of a special type in use and of seals of a special type which it has decided not to approve for reasons of irregularities or technical deficiencies;

(b) review the seals of a special type approved by it and in use, when it receives information that another authority has decided not to approve a particular seal of a special type;

(c) conduct a mutual consultation in order to reach a common assessment;

(d) monitor the use of the seals of a special type by persons authorised in accordance with Article 81.

Where necessary, the Contracting Parties in agreement with each other may establish a common numbering system, define use of common security features and technology.

CHAPTER IV

Authorised consignor status

Article 84

Authorisations for the status of authorised consignor for placing goods under the common transit procedure

The status of authorised consignor referred to in Article 55(c) shall only be granted to applicants who are authorised to provide a comprehensive guarantee or to use a guarantee waiver referred to in Article 55(a).

Article 85

Contents of the authorisation for the status of authorised consignor

The authorisation shall specify in particular:

(a) the customs office or customs offices of departure that will be responsible for forthcoming common transit operations;

(b) the time-limit available to the customs authorities after the authorised consignor has lodged the transit declaration in order to carry out controls of the goods, if necessary, before the release of the goods;

(c) the identification measures to be taken, in which case the customs authorities may prescribe that the means of transport or the package or packages shall bear seals of a special type approved by the customs authorities as complying with the characteristics set out in Article 82 and assigned to be affixed by the authorised consignor;

(d) the prohibited categories or movements of goods;

(e) the operating and control measures which the authorised consignor has to comply with. If applicable, any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of departure.

Article 86

Placing of goods under the common transit procedure by an authorised consignor

1. Where an authorised consignor intends to place goods under the common transit procedure, he shall lodge a transit declaration at the customs office of departure. The authorised consignor shall not start the common transit operation before the expiry of the time-limit specified in the authorisation referred to in Article 55(c).

2. The authorised consignor shall enter the following information into the electronic transit system:

(a) the itinerary where an itinerary has been prescribed in accordance with Article 33(2);

(b) the time-limit set in accordance with Article 34 within which the goods shall be presented at the customs office of destination;

(c) the number and the individual seal identifiers of the seals, where appropriate.

3. The authorised consignor shall print a transit accompanying document only after receipt of the notification of the release of the goods for the common transit procedure from the customs office of departure.

CHAPTER V

Authorised consignee status

Article 87

Authorisations for the status of authorised consignee for receiving goods moved under the common transit procedure

The status of authorised consignee referred to in Article 55(d) shall be granted only to applicants who declare that they will regularly receive goods that have been placed under a common transit procedure.

Article 88

Formalities for goods moved under the common transit procedure received by an authorised consignee

1. When the goods arrive at a place specified in the authorisation, referred to in Article 55(d), the authorised consignee shall:

(a) immediately notify the customs office of destination of the arrival of the goods and inform it of any irregularities or incidents that occurred during transport;

(b) unload the goods only after obtaining the permission from the customs office of destination;

(c) after unloading enter the results of the inspection and any other relevant information relating to the unloading into his records without delay;

(d) notify the customs office of destination of the results of the inspection of the goods and inform it of any irregularities on the third day following the day on which he has received the permission to unload the goods, at the latest.

2. When the customs office of destination has received notification of arrival of the goods at the premises of the authorised consignee, it shall notify the customs office of departure of the arrival of the goods.

3. When the customs office of destination has received the results of the inspection of the goods referred to in paragraph 1(d), it shall send the control results to the customs office of departure on the sixth day following the day the goods were delivered to the authorised consignee, at the latest.

Article 89

Contents of the authorisation

1. The authorisation shall specify in particular:

(a) the customs office or offices of destination responsible for the goods received by the authorised consignee;

(b) the time-limit when the authorised consignee is to receive the permission to unload the goods from the customs office of destination;

(c) excluded categories or movements of goods;

(d) the operating and control measures which the authorised consignee has to comply with. If applicable, any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of destination.

2. The customs authorities shall specify in the authorisation whether any action by the customs office of destination is required before the authorised consignee may dispose of the goods received.

Article 90

End of the common transit procedure for goods received by an authorised consignee

1. The holder of the procedure shall be considered to have fulfilled his obligations and the common transit procedure shall be deemed to end in accordance with Article 48(1), when the goods have been presented intact to the authorised consignee as provided for in Article 55(d) at the place specified in the authorisation within the time-limit set in accordance with Article 34.

2. At the carrier's request the authorised consignee shall issue the receipt which certifies the arrival of the goods at a place specified in the authorisation referred to in Article 55(d) of this Appendix and contains a reference to the MRN of the common transit operation. The receipt shall be provided using the form set out in Annex B10 to Appendix III.

CHAPTER VI

Paper-based common transit procedure for goods carried by rail

Section 1

General provisions relating to the use of the paper-based common transit procedure for goods carried by rail

Article 91

CIM consignment note as a transit declaration for the paper-based common transit procedure for goods carried by rail

The CIM consignment note shall be regarded as a transit declaration for the paper-based common transit procedure for goods carried by rail provided it is used for transport operations that are carried out by authorised railway undertakings in cooperation with each other.

Article 92

Accounting offices of authorised railway undertakings and customs control

1. The authorised railway undertakings shall keep the records at their accounting offices and use the commonly agreed system implemented at those offices in order to investigate irregularities.

2. The customs authority of the country where the authorised railway undertaking is established shall have access to the data in the accounting office of that undertaking.

3. For the purposes of the customs control the authorised railway undertaking shall, in the country of destination, make all the CIM consignment notes used as a transit declaration for the use of the paper-based common transit procedure for goods carried by rail available to the customs authority in the country of destination, in accordance with any provisions defined by mutual agreement with this authority.

Article 93

Holder of the paper-based common transit procedure for goods carried by rail and his obligations

1. The holder of the paper-based common transit procedure for goods carried by rail shall be one of the following:

(a) an authorised railway undertaking established in a country and which accepts goods for carriage under cover of a CIM consignment note as a transit declaration for the use of the paper-based common transit procedure for goods carried by rail and which fills in the box 58b of the CIM consignment note by ticking the box ‘yes’ and by entering its UIC code;

(b) when the transport operation starts outside the customs territory of the Contracting Parties and the goods enter that customs territory, any other authorised railway undertaking which is established in a country and on whose behalf the box 58b is filled in by a railway undertaking of a third country.

2. The holder of that procedure renders himself responsible for the implicit statement that the successive or substitute railway undertakings involved in the use of the paper-based common transit operation also meet the requirements of the paper-based common transit procedure for goods carried by rail.

Article 94

Obligations of the authorised railway undertakings

1. The goods are successively taken over and carried by different authorised railway undertakings on the national scale and the authorised railway undertakings involved declare themselves as jointly liable to the customs authority for any potential debt.

2. Notwithstanding the obligations of the holder of the procedure, as referred to in Article 8, other authorised railway undertakings which take over the goods during the transport operation and which are indicated in box 57 of the CIM consignment note shall also be responsible for the proper application of the use of the paper-based common transit procedure for goods carried by rail.

3. The authorised railway undertakings in cooperation with each other shall operate a commonly agreed system to check and investigate irregularities, their movement of goods and be responsible for the following:

(a) for separate settlement of transport costs on the basis of information to be held available for each paper-based common transit operation for goods carried by rail and for each month for the independe