APPENDIX

RECOMMENDATION N° 1/87 OF THE EEC-SWITZERLAND JOINT COMMITTEE - COMMUNITY TRANSIT of 14 August 1987 amending the Agreement between the European Economic Community and the Swiss Confederation on the application of the rules on Community transit

THE JOINT COMMITTEE,

Having regard to the Agreement between the European Economic Community and the Swiss Confederation on the application of the rules on Community transit, and in particular Article 16 (2) (a) thereof,

Whereas, in the event of several consignments of goods being grouped together by one person with a view to their being carried on a single means of transport for delivery to one consignee who undertakes to distribute them to the various consignees, such consignments should, for reasons of administrative rationalization and simplification, be included in the same Community transit declaration;

Whereas the rules on Community transit, as contained in Appendices I and II to the Agreement, have been amended so that the documents currently used for Community transit procedures will be replaced by the single document introduced in order to simplify formalities in trade within the Community;

Whereas the Community rules introducing the single document and laying down provisions on the use of that document do not cover trade between the European Economic Community and Switzerland;

Whereas it is essential, however, that the document provided for in the said rules be used if Community transit procedures are applied to such trade; whereas it is important, therefore, that the forms and the rules on the basis of which those documents are made out should be incorporated into the Agreement and have the same legal value as the Agreement,

HEREBY RECOMMENDS THE CONTRACTING PARTIES

TO THE AGREEMENT:

(a) to amend the Agreement with effect from 1 January 1988 as indicated in the Annex to this Recommendation;

(b) to inform each other by an exchange of letters that they accept this Recommendation.

Done at Brussels, 14 August 1987.

For the Joint Committee

The Chairman

H. LAURI

ANNEX

Amendments to the Agreement between the European Economic Community and the Swiss Confederation on the application of the rules on Community transit

A.

Article 3 of the Agreement shall be amended as follows:

1. The figure 1 shall be inserted before the current text which thus becomes paragraph 1.

2. The following paragraph shall be added:

'2. Where several consignments of goods are grouped together and loaded on a single means of transport, within the meaning of Article 16 (2) of the Regulation on Community transit (Appendix I), and are dispatched as a grouped consignment by one principal in a single Community transit operation from one office of departure to one office of destination for delivery to one consignee, those consignments shall, save in exceptional, duly justified cases, be included in one Community transit declaration with the corresponding loading lists.'

B.

The Additional Protocol appearing hereafter becomes an integral part of the Agreement.

APPENDIX

ADDITIONAL PROTOCOL amending the Agreement between the European Economic Community and the Swiss Confederation on the application of the rules on Community transit

Forms T 1 and T 2

Article 1

For the purposes of Articles 12 and 39 of the Regulation on Community transit (Appendix I), the T 1 external Community transit declaration and the internal Community transit declaration - called the 'T 2 declaration' for the purposes of the Agreement - shall be made on the forms contained in Annexes I to IV to this Protocol. Only copies 1, 4, 5 and 7 of those forms shall be used for Community transit purposes.

T 1 and 2 Declarations

Article 2

1. Where goods are to move under the external Community transit procedure, the principal shall enter the symbol 'T 1' in the right-hand subdivision of box 1 of a form which conforms to the specimen contained in Annexes I and II to this Protocol. Where supplementary forms are used, the principal shall enter the symbol 'T 1 bis' in the right-hand subdivision of box 1 of one or more forms conforming to the specimen contained in Annexes III and IV to this Protocol.

When, in the event of use of a computerized system for processing declarations which issues such declarations, the supplementary forms used conform to the specimen contained in Annexes I or II to this Protocol, the symbol 'T 1 bis' shall be entered in the right-hand subdivision of box 1 of the said forms.

Where goods are to move under the internal Community transit procedure, the principal shall enter the symbol 'T 2' in the right-hand subdivision of box 1 of a form which conforms to the specimen contained in Annexes I and II to this Protocol. Where supplementary forms are used, the principal shall enter the symbol 'T 2 bis' in the right-hand subdivision of box 1 of one or more forms conforming to the specimen contained in Annexes III and IV to this Protocol.

When, in the event of use of a computerized system for processing declarations which issues such declarations, the supplementary forms used conform to the specimen

contained in Annexes I or II to this Protocol, the symbol 'T 2 bis' shall be entered in the right-hand subdivision, of box 1 of the said forms.

2. In the case of consignments containing at the same time goods of the types referred to in Article 1 (2) and (3) of the Regulation on Community transit (Appendix I), supplementary documents which conform to the specimen contained in Annexes III and IV or, where appropriate, Annexes I and II to this Protocol and which bear the symbols 'T 1 bis' or 'T 2 bis' respectively may be attached to a single form which conforms to the specimen contained in Annexes I and II to this Protocol. In this case, the symbol 'T' shall be entered in the right-hand subdivision in box 1 of the said form; the blank space following the symbol 'T' should be crossed out; in addition, the boxes 32 'Item No', 33 'Commodity code', 35 'Gross mass (kg)', 38 'Net mass (kg)' and 44 'Additional information, Documents produced, Certificates and authorizations' shall be barred. A reference to the serial numbers of the supplementary documents bearing the symbol 'T 1 bis' and the supplementary documents bearing the symbol 'T 2 bis' shall be entered in box 31 'Packages and description of goods' of the form conforming to the specimen contained in Annexes I and II to this Protocol.

3. When one of the symbols referred to in paragraph 1 has been omitted from the right-hand subdivision in box 1 of the form used or when, in the case of consignments containing at the same time goods of the types referred to in Article 1 (2) and (3) of the Regulation on Community transit (Appendix I), the provisions of paragraph 2 and of Article 6 (2) have not been complied with, goods under cover of such documents shall be deemed to be moving under the external Community transit procedure.

Form COM T 2 L

Article 3

For the purposes of the first subparagraph of Article 2 (2), Article 7 (3), Article 9 and Article 49 (2) (b) of the Regulation on Community transit (Appendix I), the document used to establish the Community status of the goods - referred to as 'document COM T 2 L' - shall be drawn up on a form which conforms to copy 4 of the specimen contained in Annex I to this Protocol or to copy 4/5 of the specimen contained in Annex II to this Protocol.

That form shall be supplemented, where necessary, by one or more forms which conform to copy 4 or to copy 4/5 of the specimen contained in Annexes III and IV respectively to this Protocol.

When, in the event of use of a computerized system for processing declarations which issues such declarations, the forms contained in Annexes III and IV respectively to this Protocol are not used as supplementary forms, the document COM T 2 L shall be supplemented by one or more forms which conform to copy 4 or to copy 4/5 of the specimen contained in Annexes I and II respectively to this Protocol.

The person concerned shall enter the symbol 'T 2 L', in the right-hand subdivision in box 1 of the form conforming to copy 4 or to copy 4/5 of the specimen contained in Annexes I and II respectively to this Protocol. If supplementary forms are used, the person concerned shall enter the symbol 'T 2 L bis' in the right-hand subdivision of box 1 of the form conforming to copy 4 or to copy 4/5 of the specimen contained in Annexes I and III or II and IV respectively to

this Protocol.

For the purposes of this Regulation such document shall be referred to as a 'COM T 2 L document'; it shall be issued and used in accordance with Title V of the Regulation on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure (Appendix II).

Completion of T 1 and T 2 Declarations

Article 4

The declarations referred to in Article 1 shall be completed in accordance with the provisions of Articles 8 and 9 of this Protocol. They shall be used in accordance with the provisions of the Regulation on Community transit (Appendix I).

Loading lists

Article 5

The persons concerned shall have the option, for the purpose of completing Community transit formalities for consignments consisting of several types of goods, of using loading lists in accordance with the provisions of Article 1 (2), Article 2 (1), Article 5 (1), and Articles 6 to 9 of the Regulation on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure (Appendix II).

Article 6

1. A declaration on a form which conforms to the specimen contained in Annexes I and II to this Protocol, bearing the symbol 'T 1' or 'T 2' in the right-hand

subdivision of box 1 and accompanied by one or more loading lists complying with the conditions laid down in Articles 6 to 9 of the Regulation on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure (Appendix II) shall, as appropriate, be treated as equivalent to an external Community transit declaration or an internal Community transit declaration for the purposes of Article 12 or Article 39 of the Regulation on Community transit (Appendix I).

2. In the case of consignments containing at the same time goods referred to in Article 1 (2) and (3) of the Regulation on Community transit (Appendix I) separate loading lists must be completed and may be attached to a single form conforming to the specimen contained in Annexes I and II to this Protocol.

In this case, the symbol 'T' shall be entered in the right-hand subdivision of box 1 of the said form. The blank space after the symbol 'T' should be crossed out; in addition, the boxes 15 'Country of dispatch/export', 32 'Item No', 33 'Commodity code', 35 'Gross mass (kg)', 38 'Net mass (kg)' and where necessary, 44 'Additional information, Documents produced, Certificates and authorizations' shall be barred. A reference to the serial numbers of the loading lists relating to each of the two types of goods shall be entered in the box 31 'Packages and description of goods' of the form used.

Printing and completion of forms

Article 7

1. The forms referred to in Articles 1 and 3 of this Protocol shall be printed on self-copying paper dressed for writing purposes and weighing at least 40 grams per square metre. The paper must be sufficiently opaque for the information on one side not to affect the legibility of the information on the other side and its strength should be such that in normal use it does not easily tear or crease.

The paper shall be white for all copies. However, on the copies used for Community transit (1, 4, 5 and 7), boxes 1 (except the middle subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52 and 53 shall have a green background, as will boxes 55 and 56 on copies 4 and 5.

2. The format of the forms referred to in Articles 1 and 3 of this Protocol shall be 210 by 297 millimetres with a maximum tolerance of five millimetres less and eight millimetres more with regard to their length.

3. Those forms may also be required to show the name and address of the printer or mark enabling the printer to be identified.

Article 8

1. An indication of the copies on which the particulars contained in the forms given in Annexes I and III to this Protocol must appear by a self-copying process is given in Annex V to this Protocol.

2. An indication of the copies on which the particulars contained in the forms given in Annexes II and IV to this Protocol must appear by a self-copying process is given in Annex VI to this Protocol.

Article 9

1. The forms referred to in Article 1 shall be completed in accordance with the explanatory note contained in Annex VII to this Protocol.

2. The forms referred to in Article 3 shall be completed in accordance with the explanatory note contained in Annex VIII to this Protocol.

3. Where any of the particulars to be given in those forms must appear in code form, the codes in question shall comply with the details given in Annex IX to this Protocol.

ANNEX I

ANNEX II

ANNEX III

ANNEX IV

ANNEX V

INDICATION OF THE COPIES OF THE FORMS GIVEN IN ANNEXES I AND III ON WHICH THE PARTICULARS CONTAINED THEREIN SHOULD APPEAR BY A SELF-COPYING PROCESS

(counting copy 1)

>TABLE POSITION>

ANNEX VI

INDICATION OF THE COPIES OF THE FORMS GIVEN IN ANNEXES II AND IV ON WHICH THE PARTICULARS CONTAINED THEREIN SHOULD APPEAR BY A SELF-COPYING PROCESS

(counting copy 1)

>TABLE POSITION>

ANNEX VII

EXPLANATORY NOTE ON THE USE OF FORMS FOR MAKING OUT T 1 AND T 2 DECLARATIONS

TITLE I

GENERAL REMARKS

A. General description

The forms referred to in Annexes I to IV to this Protocol are to be used for the movement of goods under the Community transit procedure between the Community and Austria (except under the simplified Community transit procedures for the carriage of goods by certain modes of transport).

In the case of the forms referred to in Annexes I and III, only copies 1, 4, 5 and 7 are to be used:

- copy 1 which is to be retained by the authorities of the Member State of dispatch (dispatch and transit formalities),

- copy 4 which is to be kept by the office of destination (Community transit formalities and evidence of Community status of the goods),

- copy 5 which is the return copy for the Community transit procedure,

- copy 7 which is to be used for statistics by the Member State of destination (for Community transit and arrival formalities).

The forms referred to in Annexes II and IV may also be used, particularly where declarations are processed by a computerized system. Two sets, each comprising at least copies 1/6, 2/7 and 4/5, should be used in such instances, the first set would then correspond, as regards the particulars to be given therein, to copies 1 and 4 above, and the second to copies 5 and 7.

In this case, in each set, the numbers of the copies being used must be shown by deleting the numbers, in the margin of the form, referring to the copies not being used.

Each set thus defined is designed so that the information which has to be reproduced on the various copies will be reproduced by means of a chemical treatment of the paper.

There are situations in which it is essential to provide proof at destination of the Community status of the goods in question although use has not been made of the Community transit procedure. In such cases it will be necessary to use a form which conforms to copy 4 of the specimen contained in Annex I to this Protocol or to copy 4/5 of the specimen contained in Annex II to this Protocol. That form shall be supplemented, where necessary, by one or more forms which conform to copy 4 or to copy 4/5 of the specimen contained in Annexes III and IV or I and II respectively, when, in the event of use of a computerized system for processing declarations which issues such declarations, the forms in Annexes III and IV to this protocol are not used as supplementary forms.

Traders may also, if they wish, use privately printed sets of the kind corresponding to their choice as long as the form used conforms to the official specimen.

B. Particulars required

The forms concerned contain all the details which may be required by the various Member States. It is compulsory for certain boxes to be filled in, whereas others have to be filled in only if requested by the Member State in which the formalities are completed. In this respect the section of this explanatory note dealing with the use of the various boxes should be closely followed.

The maximum number of boxes which need be filled in are as follows:

- boxes 1 (except second subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision), 35, 38, 40, 44, 50, 51, 52, 53, 55, 56 (boxes with a green background),

C. Instructions for use of the form

The forms shall be completed using a typewriter or a mechanographical or similar process. They may also be filled in legibly by hand, in ink and in block capitals. For ease of completion by typewriter the form should be inserted in the machine in such a way that the first letter of the particulars to be entered in box 2 is placed in the position box in the top left-hand corner.

The form must contain no erasures or overwriting. Any alterations must be made by crossing out the incorrect particulars and, where appropriate, adding those required. Any alterations made in this way must be initialled by the person making them and expressly authenticated by the competent authorities. The latter may, where necessary, require a new declaration to be lodged.

In addition, the forms may be completed using an automatic reproduction process instead of any of the procedures mentioned above. They may also be produced and completed by this means provided that the provisions as regards specimens, paper, size, language used, legibility, prohibition of erasures and alterations and as regards amendments are strictly observed.

Only numbered boxes are, where necessary, to be completed. The other boxes, indicated by a capital letter, are reserved exclusively for internal use by the administrations.

The copy which is to remain at the office of departure must bear the original signature of the principal. The signature of the principal or, where applicable, his authorized representative, commits him as regards all of the particulars relating to the Community transit operation pursuant to the Regulation on Community transit (Appendix I to the Agreement) and as described in section B above.

TITLE II

PARTICULARS TO BE ENTERED IN THE DIFFERENT

BOXES

I. Formalities in the Member State of departure

1. Declaration: the particulars to be included in this box are as follows:

(1) Goods dispatched or redispatched under the internal Community transit procedure to another Member State.

COM : Blank / T 2

(2) Goods exported under the internal Community transit procedure to Austria.

Blank / Blank / T 2

(3) Goods dispatched or exported under the external Community transit procedure.

Blank / Blank / T 1

(4) Mixed consignment of Community and non-Community goods specified in separate additional forms or loading lists for each type of goods.

Blank / Blank / T

(5) Dispatch or redispatch of goods without use of the internal Community transit procedure but with proof of the Community status of the goods.

COM / Blank / T 2 L

NOTE: During the transitional period following the accession

of Spain and Portugal to the European Economic Community, the symbols T 2 and T 2 L should be followed, where appropriate, by the symbol:

ES: For goods having the status of 'Spanish' goods;

PT: For goods having the status of 'Portuguese' goods.

2. Consignor/exporter: enter the full name and address of the person or company concerned. As regards the identification number the notice may be completed by the Member States (identification number allocated to the person concerned by the competent authorities for fiscal, statistical or other purposes).

In the case of grouped consignments, the Member States may provide that the word 'various' be entered in this box and that the list of consignors be attached to the declaration.

For Community transit purposes this box is optional for the Member States.

3. Forms: enter the serial number of the set and the total number of sets of Community transit and supplementary forms used (for example, if there is one Community transit form and two supplementary forms, enter 1/3 on the Community transit form, 2/3 on the first supplementary form and 3/3 on the second supplementary form.

When the declaration covers only one item (i.e. when only one 'description of the goods' box has to be completed) do not enter anything in box 3 but enter the figure 1 in box 5.

When two sets of four copies are used instead of one set of eight copies, the two sets are to be treated as one.

4. Number of loading lists: enter in figures the number of any loading lists attached or of any descriptive commercial lists authorized by the competent authority. This box is optional for the Member States for dispatch formalities.

5. Items: enter the total number of items declared by the person concerned in all the forms (Community transit forms and supplementary forms or loading lists or commercial lists) used. The number of items must correspond to the number of 'description of the goods' boxes to be completed.

6. Total packages: this box is optional for the Member States. Enter the total number of packages making up the consignment in question.

8. Consignee: enter the full name and address of the person(s) or company (companies) to whom the goods are to be delivered.

The identification number need not be given at this stage.

15. Country of dispatch/export: this box is optional for the Member States as far as dispatch formalities are concerned but obligatory when the Community transit procedure is applied: Enter the name of the Member State from which the goods are dispatched, or Austria or Switzerland if the goods are being reconsigned from there.

17. Country of destination: enter the name of the Member State concerned.

18. Identity and nationality of means of transport at departure: this box is optional for the Member States as far as dispatch formalities are concerned but obligatory when the Community transit procedure is used. Enter the identity, e.g. registration number(s) or name of the means of transport (lorry, ship, railway wagon, aircraft) on which the goods are directly loaded on presentation at the customs office where the dispatch or transit formalities are completed, followed by the nationality of the means of transport (or that of the vehicle propelling the whole combination if there is more than one means of transport in accordance with the codes laid down for this purpose. For example, if a tractor and trailer are used with different registration numbers, enter the registration numbers of both the tractor and the trailer, and the nationality of the tractor.

In the case of postal consignments or carriage by fixed transport installations, nothing should be entered in this box in respect of the registration number or nationality. In the case of carriage by rail, the nationality should not be entered.

In other cases, declaration of nationality is optional for the Member States.

19. Container (Ctr): enter in accordance with the Community codes laid down for this purpose the necessary particulars with regard to the presumed situation at the border of the Member State of dispatch, as known at the time of completion of the dispatch or transit formalities.

For Community transit purposes, this box is optional for the Member States.

21. Identity and nationality of the active means of transport crossing the border: this box is optional for the Member States with regard to the identity.

This box is obligatory as regards the nationality. However, in the case of postal consignments or carriage by rail or fixed transport installation nothing should be entered in respect of the registration number or nationality.

Enter the type (lorry, ship, railway wagon, aircraft), followed by the identity, e.g. registration number or name of the active means of transport (i.e. the propelling means of transport) which it is presumed will be used at the frontier crossing point on exit from the Member State of dispatch, followed by the code corresponding to its nationality, as known at the time of completion of the dispatch or transit formalities.

In the case of combined transport or if there are several means of transport, the active means of transport is the one which propels the whole combination. For example, if it is a lorry on a sea-going vessel, the active means of transport is the ship, if it is a tractor and trailer, the active means of transport is the tractor.

25. Mode of transport at the border: enter, according to the Community codes laid down for this purpose, the mode of transport corresponding to the active means of transport which it is presumed will be used on exit from the territory of the Member State of dispatch.

For Community transit purposes, this box is optional for the Member States.

27. Place of loading: this box is optional for the Member States. Enter if applicable in code form, where provided for, the place where the goods are loaded onto the active means of transport on which they are to cross the border of the Member State of dispatch, as known at the time of completion of the dispatch or transit formalities.

31. Packages and description of goods - marks and numbers - container No(s) - number and kind: enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, the number of such goods covered by the declaration, or the word 'bulk', as appropriate, together with the particulars necessary to identify the goods.

Description of the goods means the normal trade description expressed in sufficiently precise terms to allow their identification and classification. This box must also show the particulars required by any specific rules (excise duties, etc.). If containers are used, the identifying marks of the container should also be entered in this box.

32. Item No: enter the serial number of the item in question and the total number of articles declared in the Community transit form and supplementary forms used, as defined in the note on box 5.

When the declaration covers only one item, the Member States need not require this box to be completed, the figure 1 having been entered in box 5.

33. Commodity code: enter the statistical code number corresponding to the item in question where Community rules so require.

This box need only be completed on declarations made out in Austria and Switzerland when the statistical code number is shown on the documents completed in a Member State.

35. Gross mass (kg): this box is optional for the Member States as far as dispatch formalities are concerned but obligatory where the Community transit procedure is used. Enter the gross mass of the goods described in the corresponding box 31, expressed in kilograms. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

38. Net mass (kg): enter the net mass of the goods described in the corresponding box 31, expressed in kilograms. The net mass is the mass of the goods themselves without any packaging.

This information should be given only where Community rules so require. This box need only be completed on declarations made out in Austria and Switzerland when the net mass is shown on the documents completed in a Member State.

40. Summary declaration/previous document: this box is optional for the Member States (reference numbers of documents relating to the administrative procedure preceding dispatch to another Member State).

44. Additional information, documents produced, certificates and authorizations: enter the details required under any specific rules applicable in the country of dispatch and the reference numbers of the documents produced in support of the declaration including the serial numbers of any control copies T 5. In the subdivision 'Additional informations (A-I) code', enter as necessary the code number, provided for this purpose for additional information which may be required under the Community transit procedure. (This subdivision must not be used until a computerized system for discharging Community Transit operations comes into effect.)

50. Principal and authorized representative, place, date and signature: enter the full name (person or company) and address of the principal, and the identification number, if any, allocated by the competent authorities. If appropriate, enter the full name (person or company) of the authorized representative signing on behalf of the principal.

Subject to specific provisions to be adopted with regard to the use of computerized systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of departure. When the person concerned is a legal person, the signatory should add after his signature his full name and status.

51. Intended offices of transit (and countries): enter the intended office of entry into each country (Member State, Austria or Switzerland) the territory of which it is intended to cross in the course of transport or, when the transport is to cross territory other than that of the Community, Austria or Switzerland, the office of exit by which the means of transport will leave the territory of the Community, Austria or Switzerland. The transit offices are listed in

the list of customs offices competent for Community transit operations. After the name of the office, enter the Community code for the Member State or country concerned.

52. Guarantee: enter, in accordance with Community codes laid down for this purpose the type of guarantee used for the operation concerned followed, if necessary, by the number of the guarantee certificate or voucher concerned and the guarantee office.

If the comprehensive or individual guarantee is not valid for all Member States plus Austria and Switzerland or if the principal excludes certain Member States from the application of the comprehensive guarantee, add after 'not valid for' the Member State(s) or country (countries) concerned in accordance with the Community codes laid down for this purpose.

53. Office of destination (and country): enter the name of the office where the goods are to be presented in order to complete the Community transit movement. The offices of destination are listed in the 'list of customs offices competent for Communtiy transit operations'.

After the name of the office, enter the Community code for the Member State or country concerned.

II. Formalities en route

Between the time when the goods leave the office of dispatch and/or departure, and the time when they arrive at the office of destination, it is possible that certain details may need to be added on the copies of the single document which accompany the goods. These details concern the transport operation and must be added to the document by the carrier responsible for the means of transport on which the goods are directly loaded, as and when the transport operations take place. These particulars may be added legibly by hand; in this case, the form should be completed in ink and in block capitals.

These details concern the following boxes (copies 4 and 5 only):

- Transhipment: use box 55

Box 55 - Transhipments

The first three lines of this box are to be completed by the carrier when in the course of the operation in question the goods are transhipped from one means of transport to another of from one container to another.

It should be noted that when goods are transhipped the carrier must approach the competent authorities, in particular when it

proves necessary to affix new seals, in order to have the Community transit document certified.

When the customs service has authorized transhipment without supervision, the carrier must himself annotate the Community transit document accordingly and, for certification purposes, inform the next customs office at which the goods must be presented.

- Other incidents: use box 56

Box 56 - Other incidents during carriage

Box to be completed in accordance with existing obligations under the Community transit procedure.

In addition, where the goods were loaded on a semi-trailer and only the tractor vehicle is changed during the journey (without the goods being handled or transhipped) enter in this box the registration number and the nationality of the new tractor. In such cases certification by the competent authorities is not necessary.

TITLE III

REMARKS CONCERNING THE SUPPLEMENTARY FORMS REFERRED TO IN ANNEXES III AND IV

A. Supplementary forms should only be used if the declaration covers more than one item (see box 5). They must be presented together with a form of the type referred to in Annex I or II.

B. The remarks in Titles I and II above apply also to supplementary forms.

However:

- the left-hand subdivision of box 1 must contain the appropriate symbol before the letter c. In addition, when the Community transit procedure is used, the symbol T 1 bis or T 2 bis should be entered in the right-hand subdivision of this box,

- box 2/8 is for optional use by the Member States and should show only the name and identification number, if any, of the person concerned.

C. If supplementary forms are used, 'description of goods' boxes which have not been used must be crossed through to prevent any subsequent use.

ANNEX VIII

EXPLANATORY NOTE ON THE USE OF FORMS FOR DRAWING UP DOCUMENTS CERTIFYING THE COMMUNITY STATUS OF GOODS NOT CARRIED UNDER THE INTERNAL COMMUNITY TRANSIT PROCEDURE (COM T 2 L DOCUMENT)

GENERAL

A. Conditions of use

1. The COM T 2 L document may be used to establish the Community status of the goods to which it refers only when such goods are not carried under the Community transit procedure and are transported from one country (Member State, Austria or Switzerland) to another (Member State, Austria or Switzerland) direct.

2. The following are deemed to be transported from one country (Member State, Austria or Switzerland) to another (Member State, Austria or Switzerland) direct:

(a) goods transported without passing through a country other than Member States, Austria and Switzerland;

(b) goods transported through one or more countries other than Member States, Austria and Switzerland provided that carriage through such other countries is covered by a single transported document made out in a Member State, Austria or Switzerland.

3. For transport under cover of TIR, the COM T 2 L document may be used only when:

- such transport operations comprise both goods consigned to a Member State, Austria or Switzerland and goods consigned to other countries,

- such transport operations pass through the territory of a non-Community country other than Austria or Switzerland.

4. The COM T 2 L document may not be used for goods

(a) which are to be exported to a non-Community country other than Austria or Switzerland;

(b) in respect of which customs export formalities have been completed with a view to the granting of refunds on exportation to non-Community countries under the common agricultural policy;

(c) which are packaged in such a way that they would be covered by a T 1 document if they were carried under the Community transit procedure.

5. The COM T 2 L document must be produced at the customs office in the Member State of destination where the goods are declared for the purpose of being placed under a customs procedure other than that under which they arrived or, in the case of goods transported by sea, air or pipeline, at the customs office where the goods are placed under a customs procedure.

B. Conditions governing forms

1. The COM T 2 L document is made out on a form which conforms to copy 4 of the specimen contained in Annex I to this

Protocol or to copy 4/5 of the specimen contained in Annex II to this Protocol.

For consignments comprising more than one type of goods, forms which conform to copy 4 or to copy 4/5 of the specimen contained in Annexes III or IV respectively of this Protocol may be used as supplementary documents.

However, where the COM T 2 L document is printed by a computerized declaration processing system, forms which conform to copy 4 or to copy 4/5 of the specimen contained in Annex I or II respectively of this Protocol may be used as supplementary documents.

For consignments comprising more than one type of goods, alternatively loading lists may be used.

2. Only the boxes indicated at the top of the form under the heading 'important note' should be completed by the declarant.

3. Forms must be completed by typewriter or by a mechanographical or similar process. They may also be filled in legibly by hand in ink and in block capitals.

They must contain no erasures or overwriting. Any alterations must be made by crossing out the incorrect particulars and, where appropriate, adding those required. Any alterations made in this way must be initialled by the person making them and authenticated by the customs authorities at the office of departure or the issuing office. The latter may, where necessary, require a new declaration to be lodged.

4. Forms must be completed in the language specified by the competent authorities of the Member State of departure.

5. Any unused spaces in the boxes to be completed by the declarant must be struck through so that no subsequent entries can be made.

C. Details concerning specific boxes

The maximum number of boxes which need to be filled in are as follows: boxes 1 (except second subdivision), 2, 3, 4, 5, 14, 31, 32, 33, 35, 38, 40, 44, 54.

1. Declaration: Enter the symbol 'COM' in the left-hand section and the symbol 'T 2 L' in the right-hand section of box 1.

If any supplementary documents are used, box 1 of the relevant form(s) must be completed as follows: enter the symbol 'COM' in the left-hand section and the symbol 'T 2 L bis' in the right-hand section.

2. Consignor/exporter: enter the full name and address of the person or company concerned. As far as the identification number is concerned, the notice may be completed by the

Member States (identification number allocated to the person concerned by the competent authorities for fiscal, statistical or other purposes). In the case of grouped consignments, the Member States may provide that the word 'various' be entered in this box and that the list of consignors be attached to the declaration.

For Community transit purposes this box is optional for the Member States.

3. Forms: enter the serial number of the form among the total number of forms used.

Examples: if the COM T 2 L document is made out on a single form, enter 1/1, if the COM T 2 L document comprises a supplementary COM T 2 L bis document, enter 1/2 on the COM T 2 L document and 2/2 on the supplementary document; if the COM T 2 L document comprises two supplementary COM T 2 L bis documents, enter 1/3 on the COM T 2 L document, 2/3 on the first COM T 2 L bis document and 3/3 on the second COM T 2 L bis document.

4. Loading lists: enter the number of loading lists attached to the COM T 2 L documents.

5. Items: enter the total number of items declared by the person concerned in all the declaration forms (COM T 2 L and supplementary forms or loading lists) used. The number of items must correspond to the number of 'description of the goods' boxes to be completed.

14. Declarant/representative: enter the full name and address of the person or company concerned in accordance with the provisions in force. If the declarant and the consignor are the same person, enter the word 'consignor'. As far as the identification number is concerned, the notice may be completed by the Member States (identification number allocated to the person concerned by the competent authorities for fiscal, statistical or other purposes).

31. Packages and description of goods - marks and numbers - container No: enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, the number of such goods covered by the declaration, or the word 'bulk', as appropriate, together with the particulars necessary to identify the goods. Description of the goods means the normal trade description expressed in sufficiently precise terms to allow their identification and classification. This box must also show the

particulars required by any specific rules (excise duties, etc.). If containers are used, the identifying marks of the container should also be entered in this box.

32. Item No: enter the serial number of the item in question, and the total number of articles declared in the COM T 2 L and in the supplementary forms or loading lists used, as defined in the note on box 5.

33. Commodity code: enter the statistical code number corresponding to the item in question where Community rules so require. This box need only be completed on COM T 2 L documents made out in Austria and Switzerland when the statistical code number is shown on the documents completed in a Member State.

35. Gross mass (kg): enter the gross mass of the goods described in the corresponding box 31, expressed in kilograms. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

38. Net mass (kg): enter the net mass of the goods described in the corresponding box 31, expressed in kilograms. The net mass is the mass of the goods themselves without any packaging.

This information should be given only where Community rules so require. This box need only be completed on COM T 2 L documents made out in Austria and Switzerland when the net mass is shown on the documents completed in a Member State.

40. Summary declaration/previous document: for goods carried under TIR or Rhine Manifest procedures or under cover of an ATA carnet, enter 'TIR', 'Rhine Manifest' or 'ATA' as appropriate, followed by the date of issue and reference number of the document corresponding to the procedure used.

44. Additional information/documents produced/certificates and authorizations: enter the details required under any specific rules applicable in the country of dispatch and the reference numbers of the documents produced in support of the declaration, including the serial numbers of any control copies T 5.

54. Place and date, signature and name of the declarant or his representative: subject to specific provisions to be adopted with regard to the use of computerized systems, the signature of the person concerned must be given on the COM T 2 L document, followed by the full name of that person. When the person concerned is a legal person, the signatory should add his status after this signature and name.

ANNEX IX

CODES TO BE USED IN THE FORMS FOR MAKING T 1 AND T 2 DECLARATIONS

BOX 1: DECLARATION

First subdivision

The symbols applicable are as follows:

COM:

- declaration for internal Community transit procedure in the context of an intra-Community trade operation,

- document establishing the Community status of the goods.

EX:

- declaration for dispatch to another Member State of non-Community goods,

- declaration for export outside the customs territory of the Community.

Second subdivision

This subdivision must not be used when the form is used only for the Community transit procedure or as a document establishing the Community status of the goods.

Third subdivision

This subdivision must be completed only when the form is to be used for the purposes of the Community transit procedure or as a document proving the Community status of the goods.

The symbols applicable are as follows:

T 1:

- Goods moving under the external Community transit procedure.

T 2:

- Goods moving under the internal Community transit procedure.

T:

- Mixed consignment of T 1 and T 2 goods, specified in separate supplementary forms or loading lists for each type of goods.

(The empty space after the symbol T should be struck through).

T 2 L:

- Document establishing the Community status of the goods.

During the transitional period following the accession of new Member States to the European Economic Community, the symbols T 2 and T 2 L should be followed, where necessary, by the appropriate symbol, i.e.:

ES:

For goods having the status of 'Spanish' goods;

PT:

For goods having the status of 'Portuguese' goods.

BOX 19: CONTAINER

The codes applicable are given below:

0: Goods not transported in containers.

1: Goods transported in containers.

BOX 25: MODE OF TRANSPORT AT THE BORDER

The list of codes applicable is given below:

Code for modes of transport, mail and other consignments

A. Single-figure code (obligatory).

B.

Two-figure code (second digit optional for Member States).

>TABLE>

BOX 27: PLACE OF LOADING/UNLOADING

Codes to be adopted by the Member States.

BOX 33: COMMODITY CODE

To be completed in accordance with the goods nomenclature.

This box must be completed on declaration T 2 and COM T 2 L made out in Austria and Switzerland with the particulars of box 33 of the corresponding documents completed in a Member State.

BOX 44: ADDITIONAL INFORMATION CODE (A.I. CODE)

Until the codes are harmonized at Community level, this box will not be used.

BOX 51: INTENDED TRANSIT OFFICES

Indication of countries

A list of the codes applicable is given below:

Belgium

B

Denmark

DK

Germany

D

Greece

EL

France

FR

Ireland

IRL

Italy

IT

Luxembourg

LU

Netherlands

NL

United Kingdom

GB

Switzerland

CH

Austria

A

Spain

ES

Portugal

PT

BOX 52: GUARANTEE

Type of guarantee:

A list of the codes applicable is given below:

>TABLE>

Indication of countries:

The codes adopted for box 51 are applicable.

BOX 53: OFFICE OF DESTINATION (AND COUNTRY)

The codes adopted for box 51 are applicable.