Decision No 1/2000 of the EC-EFTA Joint Committee on common transit

of 20 December 2000

amending the Convention of 20 May 1987 on a common transit procedure

(2001/10/EC)

THE JOINT COMMITTEE,

Having regard to the Convention of 20 May 1987 on a common transit procedure(1), and in particular Article 15(3)(a), (b) and (c) thereof,

Whereas:

(1) The main purpose of the common transit procedure is to facilitate trade in goods between the Contracting Parties. Simpler and clearer common transit rules are beneficial for business and customs alike.

(2) The problems which have arisen in recent years in connection with the common transit procedures have caused significant losses to the budgets of the Contracting Parties and have represented a threat to European business and trade.

(3) It has therefore been judged necessary to modernise these procedures to make them more business-oriented whilst still ensuring effective protection of the public interests of Contracting Parties.

(4) A clear distinction should be made between a standard procedure applicable to all traders and simplifications applicable only to traders complying with certain conditions. This calls for a balanced approach which takes risk into account and benefits reliable traders by specifically authorising them to use simplifications whilst maintaining the principle of free access to the basic transit procedure.

(5) The rules on common transit guarantees, use of the various types of guarantees and the guarantee waiver should be more clearly defined. These rules and those for determining the amount of a guarantee must be based on a trader's reliability and the risks connected with the goods if they are to provide adequate protection for the financial interests of the Contracting Parties without being a disproportionate burden to users.

(6) To protect Contracting Parties' revenues and prevent fraud under the transit procedure it would be appropriate to introduce a number of graduated measures for the application of the comprehensive guarantee. Initially, therefore, provision should be made for prohibiting any reduction in the amount of the guarantee where there is a danger of high levels of fraud and, consequently, loss of earnings; on the other hand, where there is evidence of exceptionally critical situations such as those that might arise out of the activities of international organised crime, provision should also be made for temporarily prohibiting use of the comprehensive guarantee; when an individual rather than a comprehensive guarantee is required the resulting expense to traders should be compensated by allowing a maximum of simplifications; when implementing the graduated measures, it would nevertheless be appropriate to take account of the special situation of traders who meet specific criteria.

(7) Rules should be laid down on how the competent authorities are to discharge the transit procedure as regards the place, the time and the conditions of the ending of the procedure in order to establish more clearly the extent of and limits to the obligations of the holder of a procedure and ensure that, in the absence of evidence that a procedure has ended, the holder remains fully liable; to make the transit arrangements more secure and more efficient, operational measures and legal provisions should be introduced to improve the discharge procedure and thereby ensure that the competent authorities discharge the transit procedure as quickly as possible.

(8) Pending implementation of the full computerised transit system, the administration of, and controls on, the common transit procedures could be improved by incorporating in the regulations a number of clear procedural rules and firm time limits to ensure a quality service for transit users.

(9) Provisions should be added to the common transit procedure to facilitate recovery when debt is incurred; definitions of the conditions subject to which debt is incurred, of precisely who is the debtor and of which authority is competent to recover debt should therefore be agreed.

(10) The provisions specifically on the operation of the computerised common transit procedure added to the Convention by Decisions Nos 1/99(2) and 2/99(3) should be aligned on the new structure of the Appendices.

(11) The replacement of the ECU by the euro as from 1 January 1999 must be taken into account.

(12) For reasons of presentation, to make the text easier to read and because so many amendments have been made to Appendices I, II and III to the Convention, it has become desirable to replace the text of each of these Appendices.

(13) These amendments mean that the wording of the Convention must be amended by adopting a Joint Committee Decision in accordance with Article 15(3)(c) of the Convention,

HAS DECIDED AS FOLLOWS:

Article 1

The Convention of 20 May 1987 on a common transit procedure is amended as follows:

1. In Article 6 "Appendix II" shall be replaced by "Appendix I".

2. In the first sentence of Article 7(2) the words "to issue T1 or T2 documents" shall be replaced by "to accept T1 or T2 declarations".

3. In Article 7(3), the words "on a single means of transport, within the meaning of Article 12(2) of Appendix 1" shall be replaced by "on a single means of transport".

4. In Article 8 the word "document" shall be replaced by "procedure".

5. In Article 9(4), the words "Any T2 document" shall be replaced by "Any T2 declaration accepted" and the words "to the corresponding T2 document" shall be replaced by "to the corresponding T2 declaration".

6. In Article 10, paragraph 3 shall be deleted.

7. In Article 12(1), the words "of the T1 and T2 documents" shall be replaced by "of the T1 or T2 declaration".

8. In Article 12(2) the reference to "Chapter I of Title X of Appendix II" shall be replaced by a reference to "Chapter VIII of Title III of Appendix I".

9. In Article 12(3) the words "to T1 or T2 documents" shall be replaced by "to the T1 or T2 declaration".

10. In Article 13(3)(a), the words "of a T1 or T2 document" shall be replaced by "of a T1 or T2 procedure".

11. In Article 13(3)(b), the words "of a T2 document" shall be replaced by "of a T2 procedure".

12. In Article 15, paragraph 3(b) shall be deleted.

Article 2

The text of Appendix I shall be replaced by the text set out in Annex A to this Decision.

Article 3

The text of Appendix II shall be replaced by the text set out in Annex B to this Decision.

Article 4

With the exception of Annexes I to IV, the text of Appendix III shall be replaced by the text set out in Annex C to this Decision.

Article 5

1. Annex I to Appendix III shall become Annex A1 to Appendix III as amended by this Decision, entitled "Specimen transit declaration form".

2. Annex II to Appendix III shall become Annex A2 to Appendix III as amended by this Decision, entitled "Specimen alternative transit declaration form".

3. Annex III to Appendix III shall become Annex A3 to Appendix III as amended by this Decision, entitled "Specimen continuation sheet for use with specimen form in Annex A1".

4. Annex IV to Appendix III shall become Annex A4 to Appendix III as amended by this Decision, entitled "Specimen continuation sheet for use with specimen form in Annex A2".

Article 6

Appendix IV shall be amended as follows:

1. Article 3(a) shall be replaced by the following:

"(a) all claims relating to debts covered by Article 3(l) of Appendix I due in connection with a common transit operation which began after the entry into force of this Appendix;".

2. Article 7(2)(c) shall be replaced by the following:

"(c) the claim exceeds EUR 1500. The equivalent in national currencies of the amount expressed in EUR shall be calculated in accordance with the provisions of Article 22 of Appendix II."

Article 7

1. This Decision shall enter into force on the date of its adoption.

2. It shall apply from 1 July 2001.

However, from 1 January 2001 common transit operations on goods listed in Annex I of Appendix I may only be carried out under cover of a comprehensive guarantee if it has been authorised in accordance with Articles 48 to 61 of Appendix I.

Article 71 of Appendix I as well as paragraph 7(b) of this Article shall apply from 1 January 2001.

3. The provisions of this Decision shall not apply to goods placed under the common transit procedure before its date of application.

4. References to Appendices to the Convention in the version previous to this Decision shall be taken as references to the Appendices in the version resulting from this Decision.

5. Article 4(1), second sentence, and Article 4(2) of Decision 1/99 of the Joint Committee shall be deleted.

6. Article 30(1) of Appendix I as amended by this Decision, shall apply to offices of departure no later than when they apply the provisions of Chapter VII of Title II of Appendix I.

7. The following provisions shall apply to Title III of Appendix I as amended by this Decision:

(a) authorisations which are valid at the date of application of this Decision may remain applicable until 31 December 2001 at the latest.

(b) Each authorisation granting the status of authorised consignor must comply with Article 71 of Appendix I as soon as the office of departure applies the provisions of Chapter VII of Title II of Appendix I. However, authorisations valid prior to 31 March 1999 shall comply with Article 71 of Appendix I by a date as decided by the competent authorities and at the latest by 31 March 2004.

(c) the simplifications referred to in Article 48(1)(g)(i) and (iii) of Appendix I will require an authorisation as from a date and subject to conditions to be determined by the Joint Committee.

8. Forms in stock at the date of application of the present Decision which do not comply fully with the specimen forms shown in Appendix III to the Convention, as amended by this Decision, may be used, subject to the necessary changes being made, until stocks run out or until 31 December 2002 at the latest.

Subject to the conditions set out in the previous subparagraph, the TC32 form (flat-rate guarantee voucher) may be used as an individual guarantee voucher within the meaning of Article 14(2) of Appendix I instead of the form shown in Annex B3 to Appendix III. Where it is so used, the word "flat-rate" at the top of the front of the form shall be crossed out and replaced by the word "individual".

9. Before 1 January 2003 the Joint Committee shall review the provision concerning the furnishing of the HS code, on the basis of a report from the Commission drawn up in consultation with the bodies which represent the operators involved. If appropriate, the Committee shall define when and subject to what conditions the obligation to use that code and, possibly, other information relating to goods placed under the common transit procedure, might be extended to the widest possible range of common transit operations. The review shall take into account the computerisation of the common transit procedure.

Done at Brussels, 20 December 2000.

For the Joint Committee

The Chairman

Michel Vanden Abeele

(1) OJ L 226, 13.8.1987, p. 2.

(2) OJ L 65, 12.3.1999, p. 50.

(3) OJ L 119, 7.5.1999, p. 53.

ANNEX A

Appendix I

COMMON TRANSIT PROCEDURES

TITLE I

GENERAL PROVISIONS

Article 1

1. As provided for in Article 1(3) of the Convention, this Appendix lays down certain 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 regardless of whether the T1 or the T2 procedure is used.

3. The goods involving higher risk of fraud are listed in Annex I. When a provision of the present convention refers to this Annex, any measure related to listed goods shall apply only when the quantity exceeds the corresponding minimum. Annex I shall be reviewed at least once a year.

CHAPTER I

Scope of the procedure and definitions

Scope of the procedure

Article 2

1. The common transit procedure shall not apply to postal consignments (including postal packages).

2. A Contracting Party may decide not to apply the common transit procedure to the movement of goods by pipeline. Such decisions shall be communicated to the Commission which shall inform the other countries.

Definitions

Article 3

For the purposes of this Convention the following definitions apply:

(a) "competent authorities": the customs authority or any other authority responsible for applying this Convention;

(b) "transit declaration": the act whereby a person indicates in the prescribed form and manner a wish to place goods under the common transit procedure;

(c) "copies of the transit declaration": the copies of the document or documents used as a transit declaration;

(d) "T2 procedure": the T2 procedure referred to in Article 2 of the Convention and identified on the copies of the transit declaration by the "T2" or "T2F" symbol;

(e) "principal": the person who places goods under the common transit procedure, even where this is done by an authorised representative;

(f) "office of departure": the customs office where goods are placed under the common transit procedure;

(g) "office of transit": - the customs office at the point of entry into a Contracting Party other than the Contracting Party of departure, or

- the customs office at the point of exit from a Contracting Party when the consignment is leaving the customs territory of that Contracting Party in the course of a transit operation via a frontier between that Contracting Party and a third country;

(h) "office of destination": the customs office where goods placed under the common transit procedure must be presented in order to end the procedure;

(i) "office of guarantee": the office where the competent authorities of each country decide that guarantors shall lodge their guarantees;

(j) "guarantor": any natural or legal third person who undertakes in writing to pay jointly and severally with the principal any potential debt up to the limit of the amount guaranteed;

(k) "HS heading": the numerical codes for the headings and subheadings of the Harmonized Commodity Description and Coding System, as established by the Convention of 14 June 1983;

(l) "debt": import or export duties and other charges due in respect of goods placed under the common transit procedure;

(m) "debtor": any natural or legal person liable for payment of a debt;

(n) "Commission": the Commission of the European Communities;

(o) "release of goods": the act whereby the competent authorities make goods available for the purposes provided for in the common transit procedure;

(p) "person established in a Contracting Party": - in the case of a natural person, any person who is normally resident there;

- in the case of a legal person or an association of persons, any person that has its registered office, central headquarters or a permanent business establishment there;

(q) "data-processing techniques": - the exchange of EDI standard messages with the competent authorities;

or

- the introduction of information required for completion of the formalities concerned into the data-processing systems of the competent authorities;

(r) "EDI" (electronic data interchange): the electronic transmission of data, structured in accordance with agreed message standards, between two computer systems;

(s) "standard message": a predefined structure recognised for the electronic transmission of data;

(t) "personal data": any information relating to an identified or identifiable natural or legal person.

CHAPTER II

Responsibilities of the principal

Article 4

1. The principal shall be required to:

(a) present the goods intact and the necessary documents, at the office of destination, within the prescribed time limit, with due observance of the identification measures adopted by the competent authorities;

(b) observe the other provisions relating to the common transit procedure;

(c) present to the competent authorities responsible for controls, upon request and within any deadline laid down, all the necessary documents and details, on whatever medium has been used, and furnish all requisite assistance.

2. Notwithstanding the principal's obligations under paragraph 1, a carrier or recipient of goods who accepts goods knowing that they are moving under the common transit procedure shall also be responsible for production of the goods intact and the necessary documents at the office of destination by the prescribed time limit and with due observance of the measures adopted by the competent authorities to ensure identification.

CHAPTER III

Guarantees

Obligation to furnish a guarantee

Article 5

1. The principal shall furnish a guarantee in order to ensure payment of the debt which may be incurred in respect of the goods.

2. The guarantee shall be:

(a) either an individual guarantee covering a single common transit operation;

(b) or, where a simplification within the meaning of Article 48 is used, a comprehensive guarantee covering several operations.

Forms of guarantee

Article 6

1. The guarantee may be furnished:

(a) in the form of a cash deposit at the office of departure; or

(b) by a guarantor at an office of guarantee.

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

3. Cash deposits shall be made in the currency of the country of departure or by the submission of any other means of payment recognised by the competent authorities of that country.

Guarantees in the form of a cash deposit or equivalent means of payment shall be lodged in accordance with the provisions in force in the country of departure.

4. The guarantor shall be established in the Contracting Party where the guarantee is furnished and approved by the competent authorities. He shall indicate an address for service or appoint an agent in each of the Contracting Parties involved in the common transit operation in question. Where the Community is one of the Contracting Parties, the guarantor shall indicate an address for service or appoint an agent in each Member State.

The competent authorities shall refuse to approve a guarantor who does not appear certain to ensure payment within the prescribed period of any debt liable to be incurred, up to the maximum amount of the guarantee.

Guarantee Waiver

Article 7

1. Except in cases to be decided as necessary, no guarantee need be furnished for:

(a) journeys by air;

(b) the carriage of goods on the Rhine and the Rhine waterways;

(c) movement by pipeline;

(d) common transit operations carried out in accordance with Article 48(1)(g)(i).

2. Each country may waive the requirement to furnish a guarantee in respect of the carriage of goods on waterways situated in its territory other than those referred to in paragraph 1(b). It shall forward details of the measures taken to that effect to the Commission, which shall inform the other countries.

CHAPTER IV

Miscellaneous provisions

Legal status of documents and records

Article 8

1. Documents issued regularly and measures introduced or accepted by the competent authorities of one country shall have the same legal effect in other countries as that attached to the said documents and measures by the authorities of each of the countries concerned.

2. Findings made by the competent authorities of one country when inspections are carried out under the common transit procedure shall have the same force in other countries as findings by the competent authorities of each of those countries.

List of customs offices competent to deal with transit operations

Article 9

Each country shall provide the Commission with a list, in the agreed format, of the 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 be communicated to the Commission.

The Commission shall communicate this information to the other countries.

Offences and penalties

Article 10

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

Electronic procedures

Article 11

Under the conditions and in the manner which they shall determine, and with due regard to the principles laid down by customs rules, the competent authorities may provide that formalities shall be carried out by a data-processing technique.

TITLE II

OPERATION OF THE PROCEDURE

CHAPTER I

Individual guarantee

Form of the individual guarantee

Article 12

1. The individual guarantee shall cover the full amount of the debt liable to be incurred, calculated on the basis of the highest rates applicable to the goods in the country of departure.

However, the rates to be taken into consideration for the calculation of the individual guarantee shall not be less than a minimum rate, when such a rate is mentioned in the fifth column of Annex I.

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

3. An individual guarantee furnished by a guarantor may be in the form of individual guarantee vouchers for an amount of EUR 7000, issued by the guarantor to persons who intend to act as principal and shall be valid in all Contracting Parties.

The guarantor shall be liable for up to EUR 7000 per voucher.

Furnishing of an individual guarantee by a guarantor

Article 13

1. An individual guarantee furnished by a guarantor shall conform to the specimen in Annex B1 to Appendix III.

Where the office of guarantee is not the office of departure for the transit operation, it shall keep a copy of the instrument which provides evidence that it has accepted the guarantor's undertaking. The principal shall present the original to the office of departure, where it shall be retained. If necessary the office may request a translation into the official language, or one of the official languages, of the country concerned.

2. Where required by national law, regulation or administrative provision, or by 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 shown in the specimen.

Furnishing of an individual guarantee by means of vouchers

Article 14

1. In the case referred to in Article 12(3), the individual guarantee shall conform to the specimen in Annex B2 to Appendix III.

Article 13(2) shall be applicable mutatis mutandis.

2. The individual guarantee voucher shall be drawn up in accordance with Appendix III. The guarantor shall indicate on this document the last date on which it may be used, which may not be later than one year from the date of issue.

3. The guarantor may issue individual guarantee vouchers which are not valid for a common transit operation involving goods listed in Annex I.

Where he does so, the guarantor shall endorse each individual voucher diagonally with one of the following phrases:

- ES: Validez limitada

- DA: Begrænset gyldighed

- DE: Beschränkte Geltung

- EL: Περιορισμένη ισχύς

- EN: Limited validity

- FR: Validité limitée

- IT: Validità limitata

- NL: Beperkte geldigheid

- PT: Validade limitada

- FI: Voimassa rajoitetusti

- SV: Begränsad giltighet

- CS: Omezená platnost

- HU: Korlátozott érvényü

- IS: Takmarkað gildissvið

- NO: Begrenset gyldighet

- PL: Ograniczona waznosc

- SK: Obmedzená platnost'

4. The principal shall deliver to the office of departure the number of individual guarantee vouchers corresponding to the multiple of EUR 7000 required to cover the total amount of debt which may be incurred. These vouchers shall be retained by the office of departure.

Revocation and cancellation of the guarantee

Article 15

1. The office of guarantee shall revoke its acceptance of the guarantor's undertaking if the conditions laid down at the time of issue are no longer fulfilled.

Equally, the guarantor may cancel his undertaking at any time.

2. The revocation or cancellation shall become effective on the sixteenth day following the date on which the guarantor or the office of guarantee, as appropriate, is notified.

From that date no individual guarantee vouchers issued earlier may be used for placing goods under the common transit procedure.

3. The country responsible for the office of guarantee shall notify the Commission forthwith of any such revocation or cancellation and the date when either becomes effective. The Commission shall notify the other countries.

CHAPTER II

Means of transport and declarations

Loading

Article 16

1. Each transit declaration shall include only the goods loaded or to be loaded on a single means of transport for carriage from one office of departure to one office of destination.

For the purposes of this Article, the following shall be regarded as constituting a single means of transport, on condition that the goods carried are to be dispatched together:

(a) a road vehicle accompanied by its trailer(s) or semi-trailer(s);

(b) a line of coupled railway carriages or wagons;

(c) boats constituting a single chain;

(d) containers loaded on a single means of transport within the meaning of this Article.

2. A single means of transport may be used for loading goods at more than one office of departure and for unloading at more than one office of destination.

Transit declarations in writing

Article 17

1. Goods shall be placed under the common transit procedure by means of a transit declaration made out on a form corresponding to one of the specimens in Appendix III.

2. If necessary the transit declaration may be supplemented by one or more continuation sheets corresponding to one of the specimens in Appendix III. The forms shall be an integral part of the declaration.

3. Loading lists drawn up in accordance with the specimen in Appendix III may be used instead of continuation sheets as the descriptive part of a transit declaration, of which they shall be an integral part.

4. The forms referred to in paragraphs 1 to 3 shall be completed in accordance with Appendix III. They shall be printed and completed in one of the official languages of the Contracting Parties accepted by the competent authorities of the country of departure. Where necessary, the competent authorities of a country concerned in the common transit operation may request a translation into the official language, or one of the official languages, of that country.

5. Where the common transit procedure in the country of departure succeeds another customs-approved treatment or use, particulars of that treatment or use or of the corresponding customs documents shall be entered on the transit declaration. Where appropriate, the office of departure may request production of these documents.

6. The transit declaration shall be accompanied by the transport document.

The office of departure may waive the requirement to produce this document when the customs formalities are completed, on condition the document is kept at its disposal.

Transit declarations by other means

Article 18

1. Transit declarations lodged by the exchange of EDI standard messages shall conform to the structure and particulars in Appendix III.

2. Where a transit declaration is lodged by entering in the data-processing system of the competent authorities the information required for completing formalities, the particulars of the written declaration referred to in Appendix III shall be replaced by transmission for computer processing, to the competent authorities designated for that purpose, of data in coded or any other form specified by those authorities and equivalent to the particulars required for written declarations.

3. Subject to the conditions and in the manner they shall determine, and with due regard to the principles laid down by customs rules, the competent authorities may allow loading lists to be used as the descriptive part of transit declarations lodged by means of a data-processing technique.

4. Subject to the conditions and in the manner they shall determine, and with due regard to the principles laid down by customs rules, the competent authorities may allow declarations, or some of the particulars thereof, to be lodged by means of discs, magnetic tapes or other similar data media, where appropriate in coded form.

Mixed consignments

Article 19

In the case of consignments comprising both goods which must be carried under the T1 procedure and goods which must be carried under the T2 procedure, the transit declaration bearing the "T" symbol shall be supplemented by:

(a) supplementary forms bearing the "T1bis", "T2bis" or "T2Fbis" symbol, as appropriate; or

(b) loading lists bearing the "T1", "T2" or "T2F" symbol, as appropriate.

Presumption of T1 procedure

Article 20

Where the T1, T2 or T2F symbols have been omitted from the right-hand subdivision of box 1 of the transit declaration, or where, in the case of consignments containing both goods carried under the T1 procedure and goods carried under the T2 procedure the provisions of Article 19 have not been complied with, the goods shall be deemed to be moving under the T1 procedure.

Signing of the transit declaration and principal's undertaking

Article 21

The transit declaration shall be signed by the principal who thereby renders himself responsible for:

(a) the accuracy of the information given in the declaration;

(b) the authenticity of the documents attached,

and

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

CHAPTER III

Procedure at the office of departure

Presentation of transit declarations

Article 22

The transit declaration shall be presented at the office of departure during the days and hours appointed for opening. However, the said office may, at the request and expense of the principal, allow the declaration to be presented outside the appointed days and hours.

At the request and expense of the principal, the office of departure may also allow the declaration to be presented in any other place.

Itinerary

Article 23

1. Goods entered for the common transit procedure shall be carried to the office of destination along an economically justified route.

2. Without prejudice to Article 64, for goods on the list in Annex I, or when the competent authorities or the principal consider it necessary, the office of departure shall specify a prescribed itinerary and enter in box 44 of the transit declaration at least the countries to be transited, taking into account any details communicated by the principal.

Acceptance and registration of the transit declaration

Article 24

The office of departure shall accept and register the transit declaration on condition that:

(a) it contains all the information necessary for the purposes of this Convention;

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

and

(c) the goods to which it refers are presented to customs.

Amending the transit declaration

Article 25

1. The principal shall, at his request, be authorised to amend one or more of the particulars of the transit declaration after it has been accepted by the competent authorities. The amendment shall not have the effect of rendering the declaration applicable to goods other than those it originally covered.

2. However, no amendment shall be permitted where authorisation is requested after the competent authorities have:

(a) informed the principal that they intend to examine the goods; or

(b) established that the particulars in question are incorrect; or

(c) released the goods.

Time limit

Article 26

1. The office of departure shall set the time limit within which the goods must be presented at the office of destination, taking into account the itinerary, any current transport or other legislation, and, where appropriate, the details communicated by the principal.

2. The time limit prescribed by the office of departure shall be binding on the competent authorities of the countries whose territory is entered during a common transit operation and shall not be altered by those authorities.

3. Where the goods are presented at the office of destination after expiry of the time limit prescribed by the office of departure and where this failure to comply with the time limit is due to circumstances which are explained to the satisfaction of the office of destination and are not attributable to the carrier or the principal, the latter shall be deemed to have complied with the time limit prescribed.

Verifying transit declarations

Article 27

1. For the purposes of verifying transit declarations which they have accepted, the competent authorities of the country of departure may carry out the following controls on the basis of risk analysis or by random selection:

(a) a documentary check covering the declaration and the documents accompanying it;

(b) examination of the goods and, if necessary, removal of samples for analysis or detailed examination.

2. The goods shall be examined in the places designated and during the hours appointed for that purpose. However, the competent authorities may, at the principal's request and at his expense, carry out the examination of the goods in other places or at other times.

Identification measures

Article 28

1. The office of departure shall take the identification measures it considers necessary.

2. Without prejudice to the provisions of Article 11(4) of the Convention, the release of goods to be placed under the transit procedure shall be refused if they cannot be sealed in accordance with the requirements of Article 11(2) or (3) of the Convention.

3. Where the method of sealing the space containing the goods is used, the competent authorities shall check whether the means of transport has been approved for sealing or, otherwise, whether it is suitable for sealing.

4. Any road vehicle, trailer, semi-trailer or container approved for the carriage of goods under customs seal in accordance with an international agreement to which the European Community or its Member States and the EFTA countries are parties shall be regarded as approved under other regulations within the meaning of Article 11(2)(a) of the Convention.

5. Seals shall comply with the characteristics set out in Annex II.

6. Seals shall not be broken without the authorisation of the competent authorities.

7. A goods description shall be deemed to permit identification of the goods within the meaning of Article 11(4) of the Convention where it is sufficiently precise to permit easy identification of the quantity and nature of the goods.

Where Article 11(4) of the Convention is applied, the office of departure shall enter one of the following phrases against the "seals affixed" heading in box "D. Control by office of departure" of the transit declaration:

- ES: Dispensa

- DA: Fritaget

- DE: Befreiung

- EL: Απαλλαγή

- EN: Waiver

- FR: Dispense

- IT: Dispensa

- NL: Vrijstelling

- PT: Dispensa

- FI: Vapautettu

- SV: Befrielse

- CS: Osvobození

- HU: Mentesség

- IS: Undanþegið

- NO: Fritak

- PL: Zwolniony

- SK: Oslobodenie

Entries in the transit declaration and release of the goods

Article 29

1. The office of departure shall record the results of the verification on each copy of the transit declaration.

If the findings of the verification are consistent with the declaration the office of departure shall release the goods and record the date on the copies of the transit declaration.

2. Goods placed under the common transit procedure shall be carried under cover of Copies No 4 and No 5 of the transit declaration returned to the principal by the office of departure.

Transit accompanying document

Article 30

1. Where a transit declaration is processed at an office of departure by a computer system, Copies No 4 and No 5 of the declaration shall be replaced by a transit accompanying document in accordance with the specimen in Appendix III.

2. Where appropriate, the transit accompanying document shall be supplemented by a list of items or a loading list which shall form an integral part thereof and conform to one of the specimens in Appendix III.

3. In the circumstances referred to in paragraph 1 the office of departure shall retain the declaration and authorise release of the goods by issuing the transit accompanying document to the principal.

4. Where authorised, the transit accompanying document may be printed out from the principal's computer system.

5. Where the provisions of this Convention refer to copies of the declaration accompanying a consignment, these provisions shall apply, mutatis mutandis, to the transit accompanying document.

CHAPTER IV

Procedure during transport

Presentation of copies of the transit declaration

Article 31

Copies No 4 and No 5 of the transit declaration and the other documents accompanying the goods shall be presented whenever the competent authorities so require.

Office of transit

Article 32

1. The consignment and Copies No 4 and No 5 of the transit declaration shall be presented at each office of transit.

2. The carrier shall present a transit advice note made out on a form corresponding to the specimen in Appendix III to each office of transit, which shall retain it.

3. The offices of transit shall inspect the goods if they consider it necessary to do so.

4. Where goods are transported via an office of transit other than that mentioned in Copies No 4 and No 5 of the transit declaration, the said office shall send the transit advice note without delay to the office of transit originally designated.

5. Paragraphs 1 to 4 shall not apply to the carriage of goods by rail.

Incidents during transport

Article 33

1. In the cases set out below, the carrier shall be required to make the necessary entries in Copies No 4 and No 5 of the transit declaration and present them with the consignment to the competent authorities of the country in whose territory the means of transport is located:

(a) if the prescribed itinerary is changed and the provisions of Article 23(2) apply;

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

(c) if goods are transferred to another means of transport; any such transfer must be made under the supervision of the competent authorities which may, however, authorise transfers to be made without their supervision;

(d) in the event of imminent danger necessitating immediate partial or total unloading of the means of transport;

(e) in the event of any incident or accident capable of affecting the ability of the principal or the carrier to comply with his obligations.

2. Where the competent authorities consider that the common transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse Copies No 4 and 5 of the transit declaration.

CHAPTER V

Procedure at the office of destination

Presentation at the office of destination

Article 34

1. The goods and Copies No 4 and No 5 of the transit declaration shall be presented at the office of destination during the days and hours appointed for opening. However, the said office may, at the request and expense of the party concerned, allow the documents to be presented outside the appointed days and hours. Similarly, at the request and expense of the party concerned, the office of destination may also allow the goods and Copies No 4 and No 5 of the declaration to be presented in any other place.

2. The office of destination shall register Copies No 4 and No 5 of the transit declaration, record on them their date of arrival and enter the details of controls carried out.

3. At the request of the principal, and to provide evidence of the procedure having ended in accordance with Article 39(2), the office of destination shall endorse an extra Copy No 5 or a copy of Copy No 5 with one of the following phrases:

- ES: Prueba alternativa

- DA: Alternativt bevis

- DE: Alternativnachweis

- EL: Εναλλακτική απόδειξη

- EN: Alternative proof

- FR: Preuve alternative

- IT: Prova alternativa

- NL: Alternatief bewijs

- PT: Prova alternativa

- FI: Vaihtoehtoinen todiste

- SV: Alternativt bevis

- CS: Alternativní dukaz

- HU: Alternatív igazolás

- IS: Önnur sönnun

- NO: Alternativt bevis

- PL: Alternatywny dowód

- SK: Alternatívny dôkaz

4. A transit operation may end at an office other than the one entered in the transit declaration. That office shall then become the office of destination.

Where the new office of destination comes under the jurisdiction of a Contracting Party other than the one having jurisdiction over the office originally designated, the new office shall enter in box "I. Control by office of destination" of Copy No 5 of the transit declaration one of the following statements in addition to the usual observations it is required to make:

- ES: Diferencias: mercancías presentadas en la oficina ... (nombre y país)

- DA: Forskelle: det sted, hvor varerne blev frembudt ... (navn og land)

- DE: Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte ... (Name und Land)

- EL: Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο ... (Όνομα και χώρα)

- EN: Differences: office where goods were presented ... (name and country)

- FR: Différences: marchandises présentées au bureau ... (nom et pays)

- IT: Differenze: ufficio al quale sono state presentate le merci ... (nome e paese)

- NL: Verschillen: kantoor waar de goederen zijn aangebracht ... (naam en land)

- PT: Diferenças: mercadorias apresentadas na estância ... (nome e país)

- FI: Muutos: toimipaikka, jossa tavarat esitetty ... (nimi ja maa)

- SV: Avvikelse: tullkontor där varorna anmäldes ... (namn och land)

- CS: Nesrovnalosti: úrad, kterému bylo zbozí dodáno ... (název a zeme)

- HU: Eltérések: Hivatal, ahol az áruk bemutatása megtörtént ... (név és ország)

- IS: Breying: tollstjoraskriftstofa øar sem vôrum var framvisad ... (Nafn og land)

- NO: Forskjell: det tollsted hvor varene ble fremlagt ... (navn og land)

- PL: Niezgodnoseici: urzad w którym przedstawiono towar ... (nazwa i kraj)

- SK: Nezrovnalosti: ùrad, ktorému bol tovar dodaný ... (názov a krajina)

5. Where paragraph 4(2) applies and if the transit declaration bears one of the following statements, the new office of destination shall keep the goods under its control and not allow their removal other than to the Contracting Party having jurisdiction over the office of departure, unless specifically authorised by the latter:

- ES: Salida de ... sometida a restricciones

- DA: Udførsel fra ... undergivet restriktioner

- DE: Ausgang aus ... Beschränkungen unterworfen

- EL: Έξοδος από ... υποκείμενη σε περιορισμούς

- EN: Export from ... subject to restriction

- FR: Sortie de ... soumise à des restrictions

- IT: Uscita dalla (dall') ... soggetta a restrizioni

- NL: Verlaten van ... aan beperkingen onderworpen

- PT: Saída da ... sujeita a restrições

- FI: Vienti ... rajoitusten alaista

- SV: Utförsel från ... underkastad restriktioner

- CS: Vývoz z ... podléhá omezením

- HU: Indult ... korlátozások alá esik

- IS: Utflutningur fra ... haour takmörkunum

- NO: Utførsel fra ... underlagt restriksjoner

- PL: Wywóz z ... podlega ograniczeniom

- SK: Vývoz z ... podlieha obmedzeniam

- ES: Salida de ... sujeta a pago de derechos

- DA: Udførsel fra ... betinget af afgiftsbetaling

- DE: Ausgang aus ... Abgabenerhebung unterworfen

- EL: Έξοδος από ... υποκείμενη σε επιβαρύνσεις

- EN: Export from ... subject to duty

- FR: Sortie de ... soumise à imposition

- IT: Uscita dalla (dall') ... soggetta a tassazione

- NL: Verlaten van ... aan belastingheffing onderworpen

- PT: Saída da ... sujeita a pagamento de imposições

- FI: Vienti ... maksujen alaista

- SV: Utförsel från ... underkastad avgifter

- CS: Vývoz z ... podléhá clu, daním a poplatkum

- HU: Indult ... vám-, adóköteles

- IS: Gjaldskyldur utflutningur fra ...

- NO: Utførsel fra ... belagt med avgifter

- PL: Wywóz z ... podlega oplatom

- SK: Vývoz z ... podlieha platbám.

6. As appropriate, "Community", "Hungary", "Iceland", "Norway", "Poland", "Slovak Republic", "Switzerland" or "Cezech Republic" shall be added in the language of the statement referred to in paragraph 5.

Receipt

Article 35

1. The office of destination shall issue a receipt on request to the person presenting Copies No 4 and No 5 of the transit declaration.

2. The form for the receipt shall conform to the specimen in Appendix III. Alternatively, the receipt may be made out on the back of Copy No 5 of the transit declaration, in the space provided.

3. The receipt shall be completed in advance by the person concerned. It may contain other particulars relating to the consignment, except in the space reserved for the office of destination. The receipt shall not be used as proof of the procedure having ended within the meaning of Article 39(2).

Return of Copy No 5

Article 36

The competent authorities of the country of destination shall return Copy No 5 of the transit declaration to the competent authorities in the country of departure without delay and at most within one month of the date when the operation ended.

Central office

Article 37

Each country shall notify the Commission of which offices have been given responsibility for the centralised receipt and transmission of documents and the types of documents involved, as well as of any additional responsibilities conferred on those offices. The Commission shall forward this information to the other countries.

CHAPTER VI

Checking the end of the procedure

End and discharge

Article 38

1. The common transit procedure shall end and the obligations of the principal shall be met when the goods placed under the procedure and the required documents are produced at the office of destination, in accordance with the provisions governing the procedure.

2. The competent 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 office of departure and those available to the office of destination, that the procedure has ended correctly.

Informing the principal and alternative proof of the end of the procedure

Article 39

1. If Copy No 5 of the transit declaration is not returned to the competent authorities of the country of departure within two months of the date of acceptance of the declaration, those authorities shall inform the principal and ask him to furnish proof that the procedure has ended.

2. The proof referred to in paragraph 1 may be furnished to the satisfaction of the competent authorities in the form of a document certified by the competent authorities of the country of destination identifying the goods and establishing that they have been presented at the office of destination or, where Article 72 applies, to the authorised consignee.

3. The common transit procedure shall also be considered as having ended where the principal presents, to the satisfaction of the competent authorities, a customs document issued in a third country entering the goods for a customs-approved treatment or use, or a copy or photocopy thereof, identifying the goods. Copies or photocopies must be certified as being true copies by the body which certified the original documents, by the authorities of the third countries concerned or by the authorities of one of the countries.

Enquiry procedure

Article 40

1. Where the competent authorities of the country of departure have not received proof within four months of the date of acceptance of the transit declaration that the procedure has ended, they shall initiate the enquiry procedure immediately in order to obtain the information needed to discharge the procedure or, where this is not possible, to:

- establish whether a customs debt has been incurred;

- identify the debtor;

- determine the competent authorities responsible for recovery.

If the competent authorities receive information earlier that the transit procedure has not ended, or suspect that to be the case, they shall initiate the enquiry procedure forthwith.

2. The enquiry procedure shall also be initiated if it transpires subsequently that proof of the end of the transit procedure was falsified and the enquiry procedure is necessary for the purposes of paragraph 1.

3. To initiate the enquiry procedure, the competent authorities of the country of departure shall send a request together with all the necessary information to the competent authorities of the country of destination.

4. The competent authorities of the country of destination and, where appropriate, the offices of transit called upon to act in connection with an enquiry shall respond without delay.

5. Where an enquiry establishes that the transit procedure ended correctly, the competent authorities of the country of departure shall immediately inform the principal and, where appropriate, any competent authorities that may have initiated a recovery procedure in accordance with Article 117.

Post-clearance verification

Article 41

1. The competent authorities may carry out post-clearance verification of Copy No 5 of the transit declarations to check that the entries and stamps are accurate and authentic. Such checks shall be made where doubts arise or fraud is suspected. They may also be made on the basis of risk analysis or by a random selection.

2. Post-clearance verification may further include checks on documents, forms, authorisations or data relating to the common transit procedure.

3. Any competent authorities receiving a request to make a post-clearance check shall respond without delay.

4. Where the competent authorities of the country of departure request post-clearance verification of Copy No 5 of a transit declaration because doubts have arisen or fraud is suspected, the requirements of Article 38(2) shall be deemed not to have been fulfilled until it is confirmed that the data in respect of which the request was made are authentic or accurate.

CHAPTER VII

Additional provisions applicable where transit data is exchanged between competent authorities using information technology and computer networks

Scope

Article 42

1. Without prejudice to any special circumstances and to the provisions on the common transit procedure which, where appropriate, shall apply mutatis mutandis, the competent authorities shall use information technology and computer networks for the type of information exchange described in this Chapter.

2. All Contracting Parties shall use the European Community's Common Communications Network/Common Systems Interface (CCN/CSI) for the type of information exchange referred to in paragraph 1. The financial participation of the EFTA countries and other related issues shall be agreed between the Community and each of the EFTA countries.

3. The provisions of this Chapter shall not apply to the simplifications specific to the modes of transport referred to in Article 48(1)(g).

Security

Article 43

1. The conditions laid down for carrying out formalities by a data-processing technique 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 security requirements described in paragraph 1, the competent authorities shall establish and maintain adequate security arrangements for the effective, reliable and secure operation of the entire transit system.

3. To ensure the abovementioned level of security each input, modification or deletion of data shall be recorded together with information giving the reason for, and exact time of, such processing and identifying the person who carried it out. In addition, the original data or any data so processed shall be kept for at least three calendar years from the end of the year to which such data refers, or for longer if so required elsewhere.

4. The competent authorities shall monitor security regularly.

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

Protection of personal data

Article 44

1. The Contracting Parties shall use the personal data exchanged in application of this Convention solely for the purposes of this Convention and any customs-approved treatment or use following the common transit procedure. This restriction shall not, however, prevent the use of such data for the purposes of investigation and legal proceedings arising out of the common transit procedure. Where this is the case the competent authority which supplied the information shall be notified of such use forthwith.

2. Where the processing of personal data exchanged in application of this Convention is concerned, the Contracting Parties undertake to introduce whatever measures are necessary to ensure a level of protection of personal data at least equivalent to the requirements of the Council of Europe Convention of 28 January 1981 for the Protection of Individuals with regard to Automatic Processing of Personal Data.

3. Each Contracting Party shall take whatever steps in the form of effective controls are necessary to guarantee compliance with the provisions of this Article.

Anticipated Arrival Record

Article 45

On release of the goods, the office of departure shall transmit details of the common transit operation to the declared office of destination using the "Anticipated Arrival Record" message. This message shall be based on data derived from the transit declaration, where the case occurs amended, and completed as appropriate. The message shall conform to the structure and particulars defined by the Contracting Parties in agreement with each other.

Notification of arrival and checking of results

Article 46

1. The office of destination shall keep the transit accompanying document and use the "Arrival Advice" message to notify the office of departure of the arrival of the goods. The message shall be transmitted on the day the goods are presented at the office of destination. The message may not be used as proof of the procedure having ended within the meaning of Article 39(2).

2. Except where justified, the office of destination shall forward the "Control Results" message to the office of departure at the latest on the working day following the day the goods are presented at the office of destination.

3. The messages shall conform to the structure and particulars defined by the Contracting Parties in agreement with each other.

Checks against the Anticipated Arrival Record

Article 47

The examination of the goods shall be carried out using the "Anticipated Arrival Record" message received from the office of departure as a basis for such examination.

TITLE III

SIMPLIFICATIONS

CHAPTER I

General provisions concerning simplifications

Scope

Article 48

1. Following an application by the principal or the consignee, as appropriate, the competent authorities may authorise the following simplifications:

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

(b) use of special loading lists;

(c) use of seals of a special type;

(d) exemption from the requirement to use a prescribed itinerary;

(e) authorised consignor status;

(f) authorised consignee status;

(g) procedures specific to certain modes of transport:

(i) goods carried by rail or large container;

(ii) goods carried by air;

(iii) goods moved by pipeline;

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

2. Except where otherwise provided in this Appendix or the authorisation, where authorisation to use the simplifications referred to in paragraph 1 points (a), (b) and (g) is granted, the simplifications shall apply in all the countries. Where authorisation to use the simplifications referred to in points (c), (d), and (e) is granted, the simplifications shall apply only to common transit operations beginning in the country where the authorisation was granted. Where authorisation to use the simplification referred to in point (f) is granted, the simplification shall apply solely in the country where the authorisation was granted.

General conditions for authorisation

Article 49

1. The authorisations referred to in Article 48(1) shall be granted only to persons who:

(a) are established in a Contracting Party, with the proviso that authorisation to use a comprehensive guarantee may be granted only to persons established in the country where the guarantee is to be furnished;

(b) regularly use the common transit arrangements, or whose competent authorities know that they can meet the obligations under the arrangements or, in connection with the simplification referred to in Article 48(1)(f), regularly receive goods that have been entered for the common transit procedure; and

(c) have not committed any serious or repeated offences against customs or tax legislation.

2. To ensure the proper management of the simplifications, authorisations shall be granted only where:

(a) the competent authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned; and

(b) the person concerned keeps records which enable the competent authorities to carry out effective controls.

Contents of the application

Article 50

1. An application for authorisation to use simplifications, hereinafter referred to as "the application", shall be made in writing. It shall be dated and signed.

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

Responsibility of the applicant

Article 51

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:

(a) the accuracy of the information given,

(b) the authenticity of the accompanying documents.

Competent authorities

Article 52

1. Applications shall be lodged with the competent authorities of the country in which the applicant is established.

2. Authorisations shall be issued and applications rejected in accordance with the current provisions of the Contracting Parties.

3. Decisions rejecting applications shall be in writing and shall state the reasons for rejection.

Content of the authorisation

Article 53

1. The dated and signed original of an authorisation and one or more copies thereof shall be given to the holder.

2. The authorisation shall specify the conditions for use of the simplifications and lay down the operating and control methods. It shall be valid from the date of issue.

3. In the case of the simplifications referred to in Article 48(1)(c), (d) and (g), authorisations shall be presented whenever the office of departure so requires.

Revocation and amendment

Article 54

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

2. The competent authorities shall revoke or amend an authorisation where:

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

or

(b) a factor arising after the authorisation was granted may influence its continuation or content;

or

(c) the holder fails to fulfil an obligation imposed on him under the authorisation.

3. Reasons shall be given for any decision amending or revoking an authorisation. The decision shall be communicated to the holder of the authorisation.

4. The revocation or amendment of an authorisation shall take effect from the date of notification. However, in exceptional cases where the legitimate interests of the holder of the authorisation so require, the competent authorities may defer the date when revocation or amendment takes effect. The date when the decision takes effect shall be indicated.

Keeping of records by the competent authorities

Article 55

1. The competent 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 revoked, the application and the decision rejecting or revoking the application, as the case may be, and all attached supporting documents shall be kept for at least three years from the end of the calendar year in which the application was rejected or the authorisation was revoked.

CHAPTER II

Comprehensive guarantee and guarantee waiver

Reference amount

Article 56

1. The principal may use a comprehensive guarantee, or guarantee waiver, up to a reference amount.

2. The reference amount shall be the same as the amount of the debt which may be incurred in respect of goods the principal places under the common transit procedure during a period of at least one week.

The guarantee office shall establish the amount in collaboration with the party concerned in the light of:

(a) the information on goods he has carried in the past and an estimate of the volume of intended common transit operations as shown, inter alia, by his commercial documentation and accounts;

and

(b) the highest rates of duty and charges applicable in the country of the guarantee office.

3. The guarantee office shall review the reference amount annually, particularly in the light of information obtained from the office or offices of departure, and shall adjust it if necessary.

4. The principal shall ensure that the amount at stake does not exceed the reference amount, taking into account also any operations for which the procedure has not yet ended.

The principal shall inform the guarantee office when the reference amount falls below a level sufficient to cover his common transit operations.

Amount of the comprehensive guarantee and the guarantee waiver

Article 57

1. The amount to be covered by the comprehensive guarantee shall be the same as the reference amount referred to in Article 56.

2. Persons who provide the competent authorities with evidence that their finances are sound and that they meet the standards of reliability described in paragraphs 3 and 4 may be authorised to use a comprehensive guarantee for a reduced amount or to have a guarantee waiver.

3. The amount to be covered by the comprehensive guarantee may be reduced:

(a) to 50 % of the reference amount where the principal demonstrates that he has sufficient experience of the common transit procedure;

(b) to 30 % of the reference amount where the principal demonstrates that he has sufficient experience of the common transit procedure and that he cooperates very closely with the competent authorities.

4. A guarantee waiver may be granted where the principal demonstrates that he has sufficient experience of the common transit procedure, cooperates very closely with the competent authorities, is in command of transport operations and has sufficient financial resources to meet his obligations.

5. For the purpose of paragraphs 3 and 4 all countries shall take into account the provisions of Annex III.

Special provisions for goods involving increased risk

Article 58

1. To be authorised to furnish a comprehensive guarantee in respect of the types of goods referred to in Annex I, a principal must demonstrate, not only that he meets the conditions of Article 49, but also that his finances are sound, that he has sufficient experience of the common transit procedure and either that he cooperates very closely with the competent authorities or that he is in command of transport operations.

2. Where such goods are concerned, the amount to be covered by the comprehensive guarantee may be reduced:

(a) to 50 % of the reference amount where the principal demonstrates that he cooperates very closely with the competent authorities and is in command of transport operations;

(b) to 30 % of the reference amount where the principal demonstrates that he cooperates very closely with the competent authorities, is in command of transport operations and that he has sufficient financial resources to meet his obligations.

3. For the purpose of paragraphs 1 and 2 all countries shall take into account the provisions of Annex III.

4. Guarantee waivers may not be granted in respect of common transit operations involving goods listed in Annex I.

5. Bearing in mind the principles governing authorisation to use the comprehensive guarantee and reduction of the amount of a guarantee, use of a comprehensive guarantee for a reduced amount may be prohibited temporarily in special circumstances.

6. Bearing in mind the principles governing reduction of the amount of a guarantee, use of a comprehensive guarantee may be prohibited temporarily for types of goods in respect of which large-scale fraud involving the use of this guarantee has been proved.

7. The rules for implementing paragraphs 5 and 6 shall be set out in Annex IV.

Guarantee document

Article 59

The comprehensive guarantee shall be furnished by a guarantor.

The guarantee document shall conform to the specimen in Annex B4 to Appendix III.

Article 13(2) shall apply mutatis mutandis.

Comprehensive guarantee certificates and guarantee waiver certificates

Article 60

1. On the basis of the authorisation, the competent authorities shall issue the principal with one or more comprehensive guarantee certificates or guarantee waiver certificates, hereinafter referred to as certificates, drawn up in accordance with Appendix III to enable principals to provide proof of a comprehensive guarantee or guarantee waiver.

2. Such certificates shall be presented at the office of departure. Particulars of the certificates shall be entered on transit declarations.

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

Revocation and cancellation

Article 61

1. Article 15(1) and (2) first subparagraph shall apply mutatis mutandis to the revocation and cancellation of the comprehensive guarantee.

2. From the effective date of revocation of an authorisation to use a comprehensive guarantee or guarantee waiver by the competent authorities, from the date of revocation by the office of guarantee of a guarantor's undertaking, or from the date of cancellation of an undertaking by a guarantor, no certificates issued earlier may be used to place goods under the common transit procedure. The principal shall return the certificates to the guarantee office without delay.

3. Each country shall forward to the Commission the means by which certificates that remain valid but have not yet been returned may be identified. The Commission shall inform the other countries.

4. Paragraph 3 shall also apply to certificates that have been declared as stolen, lost or falsified.

CHAPTER III

Special loading lists

Article 62

1. The competent authorities may authorise principals to use as loading lists lists which do not comply with all the requirements of Appendix III.

Use of such lists shall be authorised only where:

(a) they are produced by firms which use an integrated electronic or automatic data-processing system to keep their records;

(b) they are designed and completed in such a way that they can be used without difficulty by the competent authorities;

(c) they include, for each item, the information required under Annex A11 to Appendix III.

2. Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be authorised for use as loading lists under paragraph 1, even where such lists are produced by firms not using an integrated electronic or automatic data-processing system to keep their records.

3. Firms which use an integrated electronic or automatic data-processing system to keep their records and are already authorised under paragraphs 1 and 2 to use loading lists of a special type, may also be authorised to use such lists for common transit operations involving only one type of goods if this facility is made necessary by the computer programmes of the firms concerned.

CHAPTER IV

Use of seals of a special type

Article 63

1. The competent authorities may authorise principals to use special types of seals on means of transport or packages provided that the competent authorities approve the seals as complying with the characteristics set out in Annex II.

2. Principals shall enter, opposite the heading "seals affixed" in box "D. Control by office of departure" of the transit declaration, the make, type, and number of the seals affixed.

Principals shall affix seals no later than when the goods are released.

CHAPTER V

Exemption regarding prescribed itinerary

Article 64

1. The competent authorities may grant an exemption from the requirement to follow a prescribed itinerary to principals who take steps to ensure that the competent authorities are able to ascertain the location of their consignments at all times.

2. Holders of such exemptions shall enter one of the following phrases in box 44 of the transit declaration:

- ES: Dispensa de itinerario obligatorio

- DA: Fritaget for bindende transportrute

- DE: Befreiung von der verbindlichen Beförderungsroute

- EL: Απαλλαγή από την υποχρέωση τήρησης συγκεκριμένης διαδρομής

- EN: Prescribed itinerary waived

- FR: Dispense d'itinéraire contraignant

- IT: Dispensa dall'itinerario vincolante

- NL: Geen verplichte route

- PT: Dispensa de itinerário vinculativo

- FI: Vapautettu sitovan kuljetusreitin noudattamisesta

- SV: Befrielse från bindande färdväg

- CS: Osvobození od stanovené trasy

- HU: Eloírt útvonal alóli mentesség

- IS: Undanþága frá bindandi flutningsleið

- NO: Fritak for bindende reiserute

- PL: Zwolniony z wiazacej trasy przewozu

- SK: Oslobodenie od predpísanej trasy

CHAPTER VI

Authorised consignor status

Authorised consignor

Article 65

Persons wishing to carry out common transit operations without presenting the goods and the corresponding transit declaration at the office of departure may be granted the status of authorised consignor.

This simplification shall be granted solely to persons authorised to use a comprehensive guarantee or granted a guarantee waiver.

Contents of the authorisation

Article 66

The authorisation shall specify in particular:

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

(b) how, and by when, the authorised consignor is to inform the office of departure of common transit operations, in order that the office may carry out any necessary controls before the departure of the goods;

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

(d) the prohibited categories or movements of goods.

Pre-authentication and formalities at departure

Article 67

1. The authorisation shall stipulate that box "C. Office of departure" of the transit declaration forms must:

(a) be stamped in advance with the stamp of the office of departure and signed by an official of that office; or

(b) be stamped by the authorised consignor with a special metal stamp approved by the competent authorities and conforming to the specimen in Annex C1 to Appendix III. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose.

The authorised consignor shall complete the box by entering the date on which the goods are consigned and shall allocate a number to the transit declaration in accordance with the rules laid down in the authorisation.

2. The competent authorities may prescribe the use of forms bearing a distinctive mark as a means of identification.

Security measures for the stamp

Article 68

1. The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps and/or forms bearing the stamp of the office of departure or a special stamp.

He shall inform the competent authorities of the security measures he is taking to apply the previous subparagraph.

2. In the event of the misuse by any person of forms stamped in advance with the stamp of the office of departure or with the special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular country in respect of goods carried under cover of such forms unless he can satisfy the competent authorities by whom he was authorised that he took the measures required of him under paragraph 1.

Information to be entered on declarations

Article 69

1. Not later than on consignment of the goods, the authorised consignor shall enter in box 44 of the transit declaration, where necessary, the itinerary prescribed in accordance with Article 23(2), and in the box "D. Control by office of departure", the period prescribed in accordance with Article 26 within which the goods must be presented at the office of destination, the identification measures applied and one of the following phrases:

- ES: Expedidor autorizado

- DA: Godkendt afsender

- DE: Zugelassener Versender

- EL: Εγκεκριμένος αποστολέας

- EN: Authorised consignor

- FR: Expéditeur agréé

- IT: Speditore autorizzato

- NL: Toegelaten afzender

- PT: Expedidor autorizado

- FI: Valtuutettu lähettäjä

- SV: Godkänd avsändare

- CS: Schválený odesílatel

- HU: Engedélyezett feladó

- IS: Viðurkenndur sendandi

- NO: Autorisert avsender

- PL: Upowazniony nadawca

- SK: Schválený odosielatel'

2. Where the competent authorities of the country of departure check a consignment before its departure, they shall record the fact on the declaration, in box "D. Control by office of departure".

3. Following consignment, Copy No 1 shall be sent without delay to the office of departure. The competent authorities may provide in the authorisation that Copy No 1 be sent to the competent authorities of the country of departure as soon as the transit declaration is completed. The other copies shall accompany the goods in accordance with Article 29.

Waiver of signature

Article 70

1. The authorised consignor may be authorised not to sign transit declarations bearing the special stamp referred to in Annex C1 to Appendix III which are made out by an integrated electronic or automatic data-processing system. This waiver shall be subject to the condition that the authorised consignor has previously given the competent authorities a written undertaking acknowledging that he is the principal for all transit operations carried out under cover of transit declarations bearing the special stamp.

2. Transit declarations made out in accordance with paragraph 1 shall contain, in the box reserved for the principal's signature, one of the following phrases:

- ES: Dispensa de firma

- DA: Fritaget for underskrift

- DE: Freistellung von der Unterschriftsleistung

- EL: Δεν απαιτείται υπογραφή

- EN: Signature waived

- FR: Dispense de signature

- IT: Dispensa dalla firma

- NL: Van ondertekening vrijgesteld

- PT: Dispensada a assinatura

- FI: Vapautettu allekirjoituksesta

- SV: Befriad från underskrift

- CS: Osvobození od podpisu

- HU: Aláírás alóli mentesség

- IS: Undanbegid undirskrift

- NO: Fritatt for underskrift

- PL: Zwolniony ze skadania podpisu

- SK: Oslobodenie od podpisu

Authorised consignors where Chapter VII of Title II applies

Article 71

1. Where transit declarations are lodged at offices of departure which apply the provisions of Chapter VII of Title II, persons may be granted the status of authorised consignor if, as well as complying with the conditions set out in Articles 49 and 65, they lodge their transit declarations and communicate with the competent authorities using a data-processing technique.

2. An authorised consignor shall lodge his transit declaration at an office of departure before the release of the goods.

3. The authorisation shall indicate, inter alia, the time limit within which an authorised consignor shall lodge a transit declaration so that the competent authorities may, if necessary, carry out checks before the release of the goods.

CHAPTER VII

Authorised consignee status

Authorised consignee

Article 72

1. Persons who wish to receive at their premises or at any other specified place goods entered for the common transit procedure without presenting them and Copies No 4 and No 5 of the transit declaration at the office of destination may be granted the status of authorised consignee.

2. The principal shall have fulfilled his obligations under Article 4(1)(a), and the common transit procedure shall be deemed to have ended, when Copies No 4 and No 5 of the transit declaration which accompanied the consignment, together with the intact goods, have been delivered within the prescribed period to the authorised consignee at his premises or at the place specified in the authorisation, with the identification measures having been duly observed.

3. At the carrier's request the authorised consignee shall issue the receipt provided for in Article 35, which shall apply mutatis mutandis, in respect of each consignment delivered in accordance with paragraph 2.

Contents of the authorisation

Article 73

1. The authorisation shall specify in particular:

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

(b) how, and by when, the authorised consignee is to inform the office of destination of the arrival of the goods in order that the office may carry out any necessary controls upon arrival of the goods;

(c) the prohibited categories or movements of goods.

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

Obligations

Article 74

1. When the goods arrive at his premises or at the places specified in the authorisation the authorised consignee shall:

(a) immediately inform the office of destination, in accordance with the procedure laid down in the authorisation, of any excess quantities, deficits, substitutions or other irregularities such as broken seals;

(b) without delay, send to the office of destination Copies No 4 and No 5 of the transit declaration which accompanied the goods, indicating the date of arrival and the condition of any seals affixed.

2. The office of destination shall make the entries provided for in Article 34 on the said copies of the transit declaration.

CHAPTER VIII

Simplified procedures for the carriage of goods by rail or large container

SECTION 1

GENERAL PROVISIONS RELATING TO CARRIAGE BY RAIL

Scope

Article 75

The formalities under the common transit procedure shall be simplified in accordance with Articles 76 to 87, 103, and 104 for goods carried by railway companies under cover of a "consignment note CIM and express parcels", hereinafter referred to as "CIM consignment note".

Legal force of documents used

Article 76

The CIM consignment note shall be equivalent to a transit declaration.

Control of records

Article 77

The railway company of each country shall make the records held at its accounting offices available for purposes of control to the competent authorities of the country in question.

The principal

Article 78

1. A railway company which accepts goods for carriage under cover of a CIM consignment note serving as a common transit declaration shall be the principal for that operation.

2. The railway company of the country through whose territory goods enter the territory of the Contracting Parties shall be the principal for operations involving goods accepted for carriage by the railways of a third country.

Label

Article 79

Railway companies shall ensure that consignments carried under the common transit procedure are identified by labels bearing a pictogram, a specimen of which is shown in Annex C2 to Appendix III.

The labels shall be affixed to the CIM consignment note and to the relevant railway wagon in the case of a full load or, in other cases, to the package or packages.

A stamp which reproduces, in green, the pictogram shown in Annex C2 to Appendix III may be used instead of the label referred to in the first subparagraph.

Modification of the contracts of carriage

Article 80

Where a contract of carriage is modified so that:

- a transport operation which was to end outside the territory of a Contracting Party ends within it, or

- a transport operation which was to end within the territory of a Contracting Party ends outside it,

railway companies shall not perform the modified contract without the prior agreement of the office of departure.

In all other cases, railway companies may perform the modified contract. They shall inform the office of departure of the modification forthwith.

MOVEMENT OF GOODS BETWEEN CONTRACTING PARTIES

Use of the CIM consignment note

Article 81

1. The CIM Consignment note shall be produced at the office of departure in the case of a transport operation to which the common transit procedure applies and which starts and is to end within the territory of the Contracting Parties.

2. When goods move from one point to another in the Community through the territory of one or more EFTA countries, the office of departure shall clearly enter in the box reserved for customs on sheets 1, 2 and 3 of the CIM consignment note:

- the "T1" symbol, if the goods are moving under the T1 procedure;

- the "T2" or "T2F", symbol, as appropriate, where the goods are moving under the T2 procedure and, under Community provisions, entry of this symbol is mandatory.

The symbol "T2" or "T2F" shall be authenticated by the application of the stamp of the office of departure.

3. Where goods are moving under the T1 procedure from a point of departure in the Community to a destination in an EFTA country, the office of departure shall clearly enter the symbol "T1" in the box reserved for customs use on copies 1, 2 and 3 of the CIM consignment note.

4. Except in the cases referred to in the paragraphs 2 and 3, goods which move from one point to another in the Community through the territory of one or more EFTA countries and goods which move on departure from the Community to a destination in an EFTA country shall be placed under the T2 procedure, subject to conditions which shall be laid down by each Member State of the Community, for the whole of the journey from the station of departure to the station of destination without production at the office of departure of the CIM consignment note covering the goods.

Where goods move from one point to another in the Community through the territory of one or more EFTA countries, the labels referred to in Article 79 need not be affixed.

5. Where a transport operation begins in an EFTA country the goods shall be considered as moving under the T1 procedure. If, however, the goods are to move under the T2 procedure in accordance with the provisions of Article 2(3)(b) of the Convention, the office of departure shall indicate on sheet 3 of the CIM consignment note that the goods to which the note refers are carried under the T2 procedure. In this case, the box reserved for customs use shall be endorsed clearly with the "T2" or "T2F" symbol, as appropriate, the stamp of the customs office of departure and the signature of the responsible official. In the case of goods moving under the T1 procedure the "T1" symbol need not be entered on the document.

6. All copies of the CIM consignment note shall be returned to the party concerned.

7. Each EFTA country may provide that goods moving under the T1 procedure be carried under that procedure without requiring the CIM consignment note to be presented at the office of departure.

8. For the goods referred to in paragraphs 2, 3 and 5, the office for the station of destination shall act as the office of destination. If, however, the goods are released for free circulation or placed under another procedure at an intermediate station, the office responsible for that station shall act as the office of destination. In the case of goods which move from one point to another in the Community through the territory of one or more EFTA countries under the conditions referred to in paragraph 4, no formalities need be carried out at the office of destination.

Identification measures

Article 82

As a general rule and having regard to the identification measures applied by the railway companies, the office of departure shall not seal the means of transport or the packages.

Use of the different sheets of the CIM consignment note

Article 83

1. Except in cases where goods move from one point to another in the Community through the territory of one or more EFTA countries, the railway company of the country with jurisdiction over the office of destination shall forward to the latter sheets 2 and 3 of the CIM consignment note.

2. The office of destination shall stamp sheet 2, return it forthwith to the railway company and retain sheet 3.

CARRIAGE OF GOODS TO OR FROM THIRD COUNTRIES

Carriage to third countries

Article 84

1. Articles 81 and 82 shall apply to a transport operation which starts within the territory of the Contracting Parties and is to end outside it.

2. The customs office responsible for the frontier station through which goods in transit leave the territory of the Contracting Parties shall act as the office of destination.

3. No formalities need be carried out at the office of departure.

Carriage from third countries

Article 85

1. The customs office for the frontier station through which goods enter the territory of the Contracting Parties shall act as office of departure for a transport operation which starts outside the territory of the Contracting Parties and is to end within it.

No formalities need be carried out at the office of departure.

2. The customs office for the station of destination shall act as office of destination. If, however, goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office for that station shall act as office of destination.

The formalities laid down in Article 83 shall be carried out at the office of destination.

Carriage through the territory of the Contracting Parties

Article 86

1. The customs offices which are to act as office of departure and office of destination for transport operations which start and are to end outside the territory of the Contracting Parties shall be those referred to in Articles 85(1) and 84(2) respectively.

2. No formalities need be carried out at the offices of departure or destination.

Customs status of goods

Article 87

Goods carried under Articles 85(1) or 86(1) shall be considered as moving under the T1 procedure unless the Community status of the goods is established in accordance with the provisions of Appendix II.

SECTION 2

PROVISIONS RELATING TO GOODS CARRIED IN LARGE CONTAINERS

Scope

Article 88

Formalities under the common transit procedure shall be simplified in accordance with Articles 89 to 104 for goods carried by railway companies in large containers, using transport undertakings as intermediaries, under cover of the transfer notes referred to for the purposes of this Appendix as "TR transfer notes". Where appropriate, such operations shall include the dispatch of consignments by transport undertakings, using modes of transport other than rail, in the country of consignment to the railway station of departure in that country and in the country of destination from the railway station of destination in that country, and any carriage by sea in the course of the movement between these two stations.

Definitions

Article 89

For the purposes of Articles 88 to 104 the following definitions apply:

1. "transport undertaking": an undertaking constituted by the railway companies as a corporate entity of which they are members, such undertaking being set up for the purpose of carrying goods by means of large containers under cover of TR transfer notes;

2. "large container": a device for the carriage of goods that is:

- permanent in nature,

- specially designed to facilitate the carriage of goods by one or more modes of transport, without intermediate reloading,

- designed for easy attachment and/or handling,

- designed in such a way that it can be properly sealed where the application of Article 97 so requires,

- of a size such that the area bounded by the four lower external angles is not less than 7 m2;

3. "TR transfer note": the document which comprises the contract of carriage by which the transport undertaking arranges for one or more large containers to be carried from a consignor to a consignee in international transport. The TR transfer note shall bear a serial number in the top right-hand corner by which it can be identified. This number shall be made up of eight digits preceded by the letters TR.

The TR transfer note shall consist of the following sheets, in numerical order:

1: sheet for the head office of the transport undertaking;

2: sheet for the national representative of the transport undertaking at the station of destination;

3A: sheet for customs;

3B: sheet for the consignee;

4: sheet for the head office of the transport undertaking;

5: sheet for the national representative of the transport undertaking at the station of departure;

6: sheet for the consignor.

Each sheet of the TR transfer note, with the exception of sheet 3A, shall have a green band approximately four centimetres wide along its right-hand edge;

4. "list of large containers", (hereinafter referred to as "list"): the document attached to a TR transfer note, of which it forms an integral part, which is intended to cover the consignment of several large containers from a single station of departure to a single station of destination, at which stations the customs formalities are carried out.

The list shall be produced in the same number of copies as the TR transfer note to which it relates.

The number of lists shall be shown in the box at the top right-hand corner of the TR transfer note reserved for that purpose.

In addition, the serial number of the appropriate TR transfer note shall be entered in the top right-hand corner of each list.

Legal force of documents used

Article 90

TR transfer notes used by transport undertakings shall have the same legal force as transit declarations.

Control of records - Information to be supplied

Article 91

1. In each country the transport undertaking shall, for purposes of control, make available to the competent authorities through the medium of its national representative or representatives the records held at its accounting office or offices or at those of its national representative or representatives.

2. At the request of the competent authorities, the transport undertaking or its national representative or representatives shall communicate forthwith to the competent authorities any documents, accounting records or information relating to transport operations completed or under way which the competent authorities consider they should see.

3. Where, in accordance with Article 90, TR transfer notes have the same legal force as transit declarations, the transport undertaking or its national representative or representatives shall inform:

(a) the office of destination of any TR transfer note, sheet 1 of which has been sent to it without a customs endorsement;

(b) the office of departure of any TR transfer note, sheet 1 of which has not been returned to it and in respect of which it has been unable to determine whether the consignment has been correctly presented to the office of destination or exported from the territory of the Contracting Parties to a third country in accordance with Article 101.

The principal

Article 92

1. For transport operations referred to in Article 88 and accepted by a transport undertaking in a country, the railway company of that country shall be the principal.

2. For transport operations referred to in Article 88 and accepted by a transport undertaking in a third country, the railway company of the country through which the goods enter the territory of the Contracting Parties shall be the principal.

Customs formalities during carriage by means other than rail

Article 93

If customs formalities have to be carried out during carriage by means other than rail to the station of departure or from the station of destination, only one large container may be covered by each TR transfer note.

Label

Article 94

The transport undertaking shall ensure that consignments carried under the common transit procedure are identified by labels bearing a pictogram, a specimen of which is shown in Annex C2 to Appendix III. The labels shall be affixed to the TR transfer note and to the large container or containers concerned.

A stamp which reproduces, in green, the pictogram shown in Annex C2 to Appendix III may be used instead of the label referred to in the first paragraph.

Modification of the contract of carriage

Article 95

Where a contract of carriage is modified so that:

- a transport operation which was to end outside the territory of a Contracting Party ends within it, or

- a transport operation which was to end within the territory of a Contracting Party ends outside it,

the transport undertaking shall not perform the modified contract without the prior agreement of the office of departure.

In all other cases, transport undertakings may perform the modified contract. They shall inform the office of departure of the modification forthwith.

MOVEMENT OF GOODS BETWEEN CONTRACTING PARTIES

TR transfer note and lists

Article 96

1. Where a transport operation to which the common transit procedure applies starts and is to end within the territory of the Contracting Parties, the TR transfer note shall be presented at the office of departure.

2. Where goods move from one point to another in the Community through the territory of one or more EFTA countries, the office of departure shall clearly enter in the box reserved for customs on sheets 1, 2, 3A and 3B of the TR transfer note:

- the symbol "T1", where the goods are moving under the T1 procedure;

- the "T2" or "T2F" symbol, as appropriate, where the goods are moving under the T2 procedure and, under Community provisions, entry of this symbol is mandatory.

The symbol "T2" or "T2F" shall be authenticated by the application of the stamp of the office of departure.

3. Where goods are moving under the T1 procedure from a point of departure in the Community to a destination in an EFTA country, the office of departure shall clearly enter the symbol "T1" in the box reserved for customs use in copies 1, 2, 3A and 3B of the TR transfer note.

4. Except in the cases referred to in the paragraphs 2 and 3, goods which move from one point to another in the Community through the territory of one or more EFTA countries and goods which move on departure from the Community to a destination in an EFTA country shall be placed under the T2 procedure, subject to conditions which shall be laid down by each Member State of the Community, for the whole of the journey without production at the office of departure of the TR transfer note covering the goods. Where goods move from one point to another in the Community through the territory of one or more EFTA countries, the labels referred to in Article 94 need not be affixed.

5. Where a transport operation begins in an EFTA country the goods shall be considered as moving under the T1 procedure. If, however, the goods are to move under the T2 procedure in accordance with the provisions of Article 2(3)(b) of the Convention, the office of departure shall indicate on sheet 3A of the TR transfer note that the goods to which the note refers are carried under the T2 procedure. In this case, the box reserved for customs on sheet 3A shall be endorsed clearly with the "T2" or "T2F" symbol, as appropriate, the stamp of the office of departure and the signature of the responsible official. In the case of goods moving under the T1 procedure the "T1" symbol need not be entered on the document.

6. Where a TR transfer note covers both containers carrying goods moving under the T1 procedure and containers carrying goods moving under the T2 procedure, the office of departure shall enter in the box reserved for customs on sheets 1, 2, 3A and 3B of the TR transfer note separate references for the container(s), depending on which type of goods they contain, and the "T1", "T2" or "T2F" symbol, as appropriate, against the reference number(s) of the corresponding container(s).

7. Where, in cases covered by paragraph 3, lists of large containers are used, separate lists shall be made out for each category of container carrying goods moving under the T1 procedure and the serial number or numbers of the list or lists concerned shall be entered in the box reserved for customs on sheets 1, 2, 3A and 3B or the TR transfer note. The "T1" symbol shall be entered against the serial number(s) of the list(s), as appropriate.

8. All sheets of the TR transfer note shall be returned to the person concerned.

9. Each EFTA country may provide that goods moving under the T1 procedure be carried under the T1 procedure without requiring the TR transfer note to be presented at the office of departure.

10. For the goods referred to in paragraphs 2, 3 and 5, the TR transfer note shall be produced at the office of destination where the goods are to be declared for release for free circulation or for another customs procedure.

In the case of goods which move from one point to another in the Community through the territory of one or more EFTA countries under the conditions referred to in paragraph 4 no formalities need be carried out at the office of destination.

Identification measures

Article 97

Identification of goods shall be ensured in accordance with Article 11 of the Convention. However, the office of departure shall not normally seal large containers where identification measures are taken by the railway companies. If seals are affixed, the space reserved for customs on sheets 3A and 3B of the TR transfer note shall be endorsed accordingly.

Use of sheets of TR transfer note

Article 98

1. Except in the cases where goods move from one point to another point in the Community through the territory of one or more EFTA countries, the transport undertaking shall deliver to the office of destination sheets 1, 2 and 3A of the TR transfer note.

2. The office of destination shall stamp sheets 1 and 2, return them forthwith to the transport undertaking and keep sheet 3A.

CARRIAGE OF GOODS TO OR FROM THIRD COUNTRIES

Carriage to third countries

Article 99

1. Where a transport operation starts within the territory of the Contracting Parties and is to end outside it, Article 96(1) to (9) and Article 97 shall apply.

2. The customs office responsible for the frontier station through which goods in transit leave the territory of the Contracting Parties shall act as the office of destination.

3. No formalities need be carried out at the office of destination.

Carriage from third countries

Article 100

1. Where a transport operation starts outside the territory of the Contracting Parties and is to end within it, the customs office responsible for the frontier station through which the goods