No C 142/6 Official Journal of the European Communities 12. 6. 90 
Proposal for a Council Regulation (EEC) on the use in the Community of TIR carnets and, as 
transit documents, of ATA carnets 
COM(90) 203 final — SYN 271 
(Submitted by the Commission on 23 May 1990) 
(90/C 142/05) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 100a 
thereof, 
Having regard to the proposal from the Commission, 
In cooperation with the European Parliament, 
Having regard to the opinion of the Economic and 
Social Committee, 
Whereas, pursuant to the rules on Community transit, 
goods may be carried within the Community under cover 
of TIR carnets (TIR Convention) or under cover of 
ATA carnets (Customs Convention on the ATA carnet 
for the temporary admission of goods) within the limits 
laid down by those rules; 
Whereas, pursuant to Article 48 of the TIR Convention, 
Contracting Parties which form a customs or economic 
union may enact special provisions in respect of transport 
operations commencing or terminating in, or passing 
through, their territories, provided that such provisions 
do not attenuate the facilities provided for by that 
Convention; whereas, pursuant to Article 14 of the ATA 
Convention, the territories of Contracting Parties which 
form a customs or economic union may be taken to be a 
single territory; 
Whereas the elimination of the Community's internal 
frontiers and the abolition of all checks and formalities 
linked to the crossing of such frontiers will entail the 
enactment of provisions designating the Community as a 
single territory for the purposes of applying the rules 
governing the movement of goods under cover of TIR 
carnets or ATA carnets; 
Whereas the incorporation of this reform in the 
operation of the TIR and ATA procedures will make it 
necessary to adopt implementing provisions; whereas 
close cooperation to that end between the Member 
States and the Commission will have to be established 
within a committee, HAS ADOPTED THIS REGULATION: 
CHAPTER I 
TIR Convention 
Article 1 
Where, in accordance with the provisions in force, goods 
are transported from one point in the Community to 
another under the procedure for the international 
transport of goods under cover of TIR carnets (TIR 
Convention), the Community shall, for the purposes of 
the rules governing the use of the TIR carnet for such 
transport, be considered to form a single territory, as 
defined by Council Regulation (EEC) No 2151/84 of 23 
July 1984 on the customs territory of the Community ('). 
Article 2 
For the purposes of applying Article 1 (h) of the TIR 
Convention, 'customs office en route' shall mean any 
customs office through which a road vehicle, combi­
nation of road vehicles or container is imported into the 
customs territory of the Community or exported from 
the customs territory of the Community in the course of 
a TIR operation. 
Article 3 
Within the customs territory of the Community, no 
checks or formalities shall be carried out when frontiers 
common to Member States are crossed. 
Article 4 
Where, in the course of transport from one point in the 
Community to another, goods pass through the territory 
of a third country, the checks and formalities associated 
with the TIR procedure shall be carried out at the points 
where the goods leave the customs territory of the 
Community temporarily and where they re-enter that 
territory. 
Article 5 
For the purposes of applying Article 8 (4) of the TIR 
Convention, where a consignment enters the customs 
territory of the Community or transport thereof 
commences at a customs office of departure situated in 
the customs territory of the Community, the goods shall 
be considered to have been imported into each Member 
State in succession which the TIR consignment enters up 
to the point at which it leaves the customs territory of 
the Community or up to the customs office of desti­
nation in that territory. 
O OJ No L 197, 27. 7. 1984, p. 1. 
12. 6. 90 Official Journal of the European Communities No C 142/7 
Article 6 
1. All goods moving within the customs territory of 
the Community under cover of TIR carnets shall be 
deemed to enjoy the status of non-Community goods 
unless the Community status of such goods is duly 
substantiated. 
2. The Commission shall determine, in accordance 
with the procedure laid down in Article 14, the rules for 
establishing the Community status of such goods. 
CHAPTER II 
ATA Convention 
Article 7 
Where, in accordance with the provisions in force, the 
transit of goods is carried out under cover of an ATA 
carnet (ATA Convention), the territories of the Member 
States of the Community shall, for the purposes of such 
transit, be considered to form a single territory, within 
the meaning of Article 1. 
Article 8 
For the purposes of using ATA carnets as transit 
documents, 'transit' shall mean the transport of goods 
from a customs office situated in the customs territory of 
the Community to another customs office situated within 
the same territory. 
Article 9 
Within the territory of the Community, no checks or 
formalities shall be carried out when frontiers common 
to Member States are crossed. 
Article 10 
Where, in the course of transport from one point in the 
Community to another, goods pass through the territory 
of a third country, the checks and formalities associated 
with the ATA procedure shall be carried out at the 
points where the goods leave the customs territory of the 
Community temporarily and where they re-enter that 
territory. 
Article 11 
1. All goods moving within the customs territory of 
the Community under cover of ATA carnets shall be 
deemed to enjoy the status of non-Community goods 
unless the Community status of such goods is duly 
substantiated. 
2. The Commission shall determine, in accordance 
with the procedure laid down in Article 14, the rules for 
establishing the Community status of such goods. 
CHAPTER III 
Common provisions 
Article 12 
1. Where it is found that, in the course of or in 
connection with a transport operation carried out under cover of a TIR carnet or a transit operation carried out 
under cover of an ATA carnet, an offence or irregularity 
has been committed in a particular Member State, the 
recovery of duties and other charges which may be 
payable shall be effected by that Member State in 
accordance with its laws, regulations and administrative 
provisions, without prejudice to the institution of 
criminal proceedings. 
2. Where it is not possible to determine in which 
territory the offence or irregularity was committed, such 
offence or irregularity shall be deemed to have been 
committed in the Member State where it was detected 
unless, within a period to be determined, proof is 
furnished, to the satisfaction of the competent auth­
orities, of the regularity of the operation or of the place 
where the offence or irregularity has actually been 
committed. 
If, in the absence of such proof, the said offence or 
irregularity remains deemed to have been committed in 
the Member State in which it was detected, the duties 
and other charges relating to the goods in question shall 
be levied by that Member State in accordance with its 
laws, regulations and administrative provisions. 
If before expiry of a period of three years from the date 
of acceptance of the TIR or ATA carnet, the Member 
State where the said offence or irregularity was actually 
committed is determined, that Member State shall 
proceed, in accordance with its laws, regulations and 
administrative provisions, to effect recovery of the duties 
and other charges (apart from those levied, pursuant to 
the second subparagraph, as own resources of the 
Community) relating to the goods in question. In this 
case, once the proof of such recovery is provided, the 
duties and other charges initially levied (apart from those 
levied as own resources of the Community) shall be 
refunded. 
The TIR or ATA carnet covering the operation shall be 
released only at the end of the aforementioned 
three-year period or, where appropriate, after payment 
of the duties and other charges applicable in the Member 
State where the said offence or irregularity was actually 
committed. 
Member States shall take the necessary measures to deal 
with any offence or irregularity and to impose effective 
penalties. 
Article 13 
1. Findings of the competent authorities of a Member 
State made in applying this Regulation shall have the 
same force in other Member States as findings of the 
competent authorities of each of those Member States. 
2. Where necessary, the competent authorities of the 
Member States shall communicate to one another all 
findings, documents, reports, records of proceedings and 
information relating to TIR or ATA consignments and 
to any irregularities detected. 
No C 142/8 Official Journal of the European Communities 12. 6. 90 
Article 14 
1. The Committee on the Movement of Goods 
provided for in Article 55 of Council Regulation (EEC) 
No 222/77 ('), may examine any matter concerning the 
application of this Regulation raised by its chairman 
either on his own initiative or at the request of the 
representative of a Member State. 
2. The provisions necessary for the implementation of 
this Regulation shall be adopted by the Commission after 
consulting the Committee. The representative of the 
Commission shall submit to the Committee a draft of the 
measures to be taken. The Committee shall deliver its 
opinion on the draft within a time limit which the 
chairman may lay down according to the urgency of the 
matter, if necessary by taking a vote. 
The opinion shall be recorded in the minutes; in 
addition, each Member State shall have the right to ask 
to have its position recorded in the minutes. The Commission shall take the utmost account of the 
opinion delivered by the Committee. It shall inform the 
Committee of the manner in which its opinion has been 
taken into account. 
CHAPTER IV 
Final provisions 
Article 15 
This Regulation shall enter into force on the third day 
following its publication in the Official Journal of the 
European Communities. 
It shall apply from 1 January 1993. 
This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 
(*) OJ No L 38, 9. 2. 1977, p. 1.