6. 12. 89 Official Journal of the European Communities No C 307/5 
II 
(Preparatory Acts) 
COMMISSION 
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Proposal for a Council Regulation (EEC) on Community transit 
COM(89) 480 final — SYN 225 
(Submitted by the Commission on 6 November 1989) 
(89/C 307/06) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 100 a 
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 Council Regulation (EEC) No 222/77 ('), as 
last amended by Regulation (EEC) No 1674/87 (2), 
established a Community transit procedure applicable, in 
principle, to all movements of goods within the 
Community, the aim of which is to facilitate the carriage 
of those goods by limiting formalities and controls solely 
to the points of departure and destination and by 
reducing administrative action, in particular when goods 
cross internal frontiers, to the minimum necessary, 
Whereas the Community transit procedure comprises a 
procedure for external transit applicable essentially to the 
movement of goods from third countries not in free 
circulation in the Community, and a procedure for 
internal transit applicable to the movement of goods 
originating in the Community or in free circulation in 
the Community; 
(') OJ No L 38, 9. 2. 1977, p. 1. 
O OJ No L 157, 17. 6. 1987, p. 1. Whereas Article 8 a of the Treaty establishing the 
European Economic Community provides for the 
progressive establishment over a period expiring on 
31 December 1992 of the internal market comprising an 
area without internal frontiers in which the free 
movement of goods, inter alia, is ensured; 
Whereas the application of that provision has the effect 
of eliminating all controls and all formalities in respect of 
goods coming under the internal market and moving 
within the Community, and consequently of rendering, 
in principle, the procedure for internal Community 
transit devoid of any purpose; whereas it is necessary, 
however, during the transitional period following the 
accession of Spain and Portugal to the Community, to 
maintain that procedure with regard to trade between 
the Community of Ten and those two countries and 
between those two countries themselves in goods which 
do not yet benefit from the total abolition of customs 
duties and charges having equivalent effect or remain 
subject to other measures laid down in the Act of 
Accession; 
Whereas this situation is without prejudice to certain 
specific measures expressly laid down or to be laid down 
with a view to the introduction of a procedure for inter­
linked bonded warehouses relating to excise duties; 
Whereas the movement of third-country goods not in 
free circulation in the Community remains subject to 
customs requirements intended to guarantee that they 
are put to their correct use and that any duties payable 
on them are collected; whereas, consequently, the 
procedure for external Community transit remains fully 
applicable to such goods; 
No C 307/6 Official Journal of the European Communities 6. 12. 89 
Whereas owing to the specific characteristics of the 
movement of goods by sea or by air from one port or 
airport situated in the customs territory of the 
Community to another, special measures should be laid 
down to ensure, with regard to scheduled services, that 
goods move as if they crossed from one Member State to 
another by land; 
Whereas it is necessary to guarantee the uniform 
application of the provisions relating to the movement 
of goods within the Community and, to that end, 
to provide for a Community procedure enabling 
implementing provisions to be adopted within appro­
priate time limits; whereas it is necessary to organize, 
through a consultative committee, close and efficient 
cooperation in this respect between the Member States 
and the Commission; 
Whereas Regulation (EEC) No 222/77 has been 
amended on various occasions; whereas it would 
therefore appear expedient to seize the opportunity 
offered by the reform of the Community transit 
procedure to reformulate the rules in the matter, 
HAS ADOPTED THIS REGULATION: 
TITLE I 
General provisions 
Article 1 
1. A Community transit procedure, applicable in the 
situations referred to in paragraphs 2 and 3 to the 
movement of goods from one point to another within the 
customs territory of the Community, is hereby estab­
lished. This procedure shall comprise an external 
Community transit procedure and an internal 
Community transit procedure. 
2. The procedure for external Community transit shall 
apply to the movement of the following goods: 
(a) goods which do not satisfy the conditions laid down 
in Article 9 (2) of the Treaty establishing the 
European Economic Community; 
(b) goods coming under the Treaty establishing the 
European Coal and Steel Community which, under 
the terms of that Treaty, are not in free circulation 
in the Community; 
(c) goods which, though satisfying the conditions laid 
down in Article 9 (2) of the EEC Treaty, are subject 
to a Community measure entailing their export to a 
third country, and for which the corresponding 
customs export formalities have been completed. The 
Commission shall lay down, in accordance with the 
procedure laid down in Article 43, the cases where 
this provision shall apply. 3. The procedure for internal Community transit shall 
apply to the movement of goods which satisfy the 
conditions laid down in Article 9 (2) of the EEC Treaty: 
(a) are consigned from one point in the Community to 
another through the territory of one or more EFTA 
countries or are destined for or consigned from one 
or more EFTA countries; 
(b) are consigned in accordance with the methods of 
administrative cooperation intended, during the tran­
sitional period, to ensure, in trade between the 
Community as constituted on 31 December 1985, on 
the one hand and Spain or Portugal, on the other 
hand, as well as in trade between those two new 
Member States, the free movement of goods which 
do not yet benefit from the total abolition of customs 
duties and charges having equivalent effect or remain 
subject to other measures laid down in the Act of 
Accession; 
(c) are consigned in cases where a Community provision 
has expressly provided for the application of that 
procedure. 
Article 2 
Subject to the provisions of Article 7 (2) and of Article 
38, all goods moving within the customs territory of the 
Community shall be deemed to be Community goods 
unless it is established that they do not enjoy Community 
status. 
Article 3 
Goods moving under the external Community transit 
procedure pursuant to Article 1 (2) (c), and which have 
not left the customs territory of the Community shall be 
treated as Community goods, on condition that it is 
certified that the export declaration and customs 
formalities corresponding to the Community measures 
which required the goods to leave the said customs 
territory as well as, where appropriate, the effects of 
those formalities have been cancelled. 
Article 4 
1. By the way of derogation from Article 1, the 
Community transit procedure shall not apply to goods 
placed under either the conditional exemption or the 
temporary importation procedure and which are moving 
in accordance with one of those procedures. 
2. The provision of Article 2 shall not apply to goods 
moving under a conditional exemption or temporary 
importation procedure, unless the Community status of 
such goods is duly established. 
6. 12. 89 Official Journal of the European Communities No C 307/7 
Article 5 
Provided that implementation of the Community 
measures applicable to the goods is ensured, Member 
States may introduce simplified procedures, by means of 
bilateral or multilateral agreements, which shall conform 
to the framework provisions to be drawn up and which 
shall be applicable to traffic between designated under­
takings. 
Such agreements shall be communicated to the 
Commission and to the other Member States. 
Article 6 
1. By way of derogation from Article 1, the 
Community transit procedure shall not apply to the 
carriage of goods: 
(a) under cover of TIR carnets (TIR Convention) 
provided that: 
— such carriage began or is to end outside the 
Community, 
or 
— such carriage relates to consignments of goods 
which must be unloaded in the territory of the 
Community and which are conveyed with goods 
to be unloaded in a third country; 
(b) under cover of ATA carnets (ATA Convention) used 
as a transit document, provided that such carriage 
began or is to end outside the Community; 
(c) under cover of the Rhine Manifest (Article 9 of the 
revised Convention for the navigation of the Rhine); 
(d) under cover of the form 302 provided for in the 
Convention between the States party to the North 
Atlantic Treaty on the status of their forces, signed 
in London on 19 June 1951. 
2. The provisions of Article 2 shall not apply to goods 
moving under one of the procedures referred to in 
paragraph 1, unless the Community status of such goods 
is duly established. 
Article 7 
1. In the absence of an agreement between the 
Community and a third country whereby goods moving 
between two points in the Community may be carried 
through that country under the Community transit 
procedure, or establishing a common transit procedure 
applicable to such cases: 
(a) the Community transit procedure shall apply to 
goods carried through the territory of that third 
country only if carriage through that country is 
effected under cover of a single transport document 
drawn up in a Member State and the operation of 
that procedure is suspended in the territory of the 
third country; 
(b) goods may, by way of derogation from Article 6 
(1) (a) and (b), be carried through the territory of 
that third country under cover of TIR or ATA 
carnets even if such carriage began and is to end 
within the Community. 2. The provisions of Article 2 shall not apply to goods 
moving from one point in the Community to another 
through the territory of a third country. 
Article 8 
For the purposes of this Regulation: 
(a) 'principal' means: 
the person who, in person or through an authorized 
representative, indicates, by lodging the appropriate 
declaration, that he wishes to place the goods 
referred to in the declaration under the Community 
transit procedure and thereby makes himself 
responsible to the competent authorities for: 
— the accuracy of the information contained in the 
declaration, 
— the authenticity of the attached documents, 
— compliance with all the obligations inherent in 
placing goods under that procedure; 
(b) 'means of transport' means, in particular: 
— any road vehicle, trailer, semi-trailer, 
— any railway coach or wagon, 
— any boat or ship, 
— any aircraft, 
— any container; 
(c) 'office of departure': 
means the office where the Community transit 
operation begins; 
(d) 'office of transit' means: 
— the customs office at the point of exit from the 
customs territory of the Community when the 
consignment is leaving that territory in the course 
of a Community transit operation via a frontier 
between a Member State and a third country, 
— the customs office at the point of entry into the 
customs territory of the Community when the 
goods have crossed the territory of a third 
country in the course of a Community transit 
operation; 
(e) 'office of destination': 
means the office where goods placed under the 
Community transit procedure must be produced to 
complete the Community transit operation; 
(f) 'office of guarantee': 
means the office where a comprehensive guarantee, 
within the meaning of Article 21 (2) or a flat-rate 
guarantee, within the meaning of Article 25, is 
lodged. 
No C 307/8 Official Journal of the European Communities 6. 12. 89 
TITLE II 
Procedure for external Community transit 
Article 9 
1. All goods that are to be carried under the 
procedure for external Community transit shall be the 
subject, in accordance with the conditions laid down in 
this Regulation, of a T 1 declaration. A T 1 declaration 
means a declaration on a form corresponding to the 
specimen form drawn up in accordance with Council 
Regulation (EEC) No 679/85 ('). 
2. The form referred to in paragraph 1 may be 
supplemented, where appropriate, by one or more 
supplementary forms corresponding to the specimen of 
the supplementary bis form drawn up in accordance with 
Regulation (EEC) No 679/85. 
3. The T 1 and supplementary T 1 bis forms shall be 
printed and completed in one of the official languages of 
the Community accepted by the competent authorities of 
the Member State of departure. Where necessary, the 
competent authorities of the Member State concerned in 
the Community transit operation may require translation 
into the official language or one of the official languages 
of that Member State. 
4. The T 1 declaration shall be signed by the principal 
or by his authorized representative, and at least three 
copies thereof shall be produced at the office of 
departure. 
5. Supplementary documents appended to a T1 
declaration shall form an integral part thereof. 
6. The T 1 declaration shall be accompanied by the 
transport document. 
The office of departure may dispense with production of 
this document at the time of completion of the 
formalities. However, the transport docurpent shall be 
produced whenever required by the customs authorities 
or any other competent authority in the course of 
carriage. 
7. Where the Community transit procedure in the 
Member State of departure succeeds another customs 
procedure, reference shall be made on the T1 
declaration to that procedure or to the corresponding 
customs documents. 
Article 10 
The principal shall be responsible for: 
(a) production of the goods intact at the office of desti­
nation by the prescribed time limit and with due 
observance of the measures adopted by the 
competent authorities to ensure identification; 
(b) observance of the provisions relating to the 
Community transit procedure and to transit in each 
of the Member States in the territory of which 
carriage of the goods is effected. 
O OJ No L 79, 21. 3. 1985, p. 7. Article 11 
1. The same means of transport may be used for the 
loading of goods at more than one office of departure 
and for unloading at more than one office of destination. 
2. Each T 1 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. 
Article 12 
1. The office of departure shall accept and register the 
T 1 declaration, prescribe the period within which the 
goods must be produced at the office of destination, and 
take such measures for identification as it considers 
necessary. 
2. Having entered the necessary particulars on the T 1 
declaration, the office of departure shall retain its copy 
and return the others to the principal or his represen­
tative. 
Article 13 
1. As a general rule, identification of the goods shall 
be ensured by sealing. 
2. The following shall be sealed: 
(a) the space containing the goods, where the means of 
transport has been approved under other customs 
rules or recognized by the office of departure as 
suitable for sealing; 
(b) each individual package, in other cases. 
3. Means of transport may be recognized as suitable 
for sealing on condition that: 
(a) seals can be simply and effectively affixed to them; 
(b) they are so constructed that no goods can be 
removed or introduced without leaving visible traces 
of tampering or without breaking the seals; 
(c) they contain no concealed spaces where goods may 
be hidden; 
(d) the spaces reserved for the load are readily accessible 
for customs inspection. 
4. The office of departure may dispense with sealing 
if, having regard to other possible measures for identifi­
cation, the description of the goods in the T1 
declaration or in the supplementary documents makes 
them readily identifiable. 
6. 12. 89 Official Journal of the European Communities No C 307/9 
Article 14 
1. The copies of the T 1 document returned to the 
principal or to his representative by the office of 
departure shall accompany the goods. 
2. Each Member State shall provide the Commission 
with a list of the customs offices authorized to deal with 
Community transit operations, stating at what hours they 
are open. 
The Commission shall communicate this information to 
the other Member States. 
Article 15 
Copies of the T 1 document shall be produced in each 
Member State as required by the customs authorities or 
any other competent authority, who may satisfy them­
selves that the seals are unbroken. The goods shall not 
be inspected unless some irregularity is suspected which 
could result in abuse. 
Article 16 
The carrier shall give a transit advice note to each office 
of transit. 
Article 17 
Where goods are loaded or unloaded at any intermediate 
office, copies of the T 1 document returned by the 
office(s) of departure shall be produced. 
Article 18 
1. The goods described on a T 1 document may, 
without a new declaration being made, be transferred to 
another means of transport under the supervision of the 
customs authorities or any other competent authority of 
the Member State in whose territory the transfer is 
made. In such a case, the customs authorities or other 
competent authority shall record the relevant details on 
the T 1 document. 
2. The customs authorities or other competent 
authority may, subject to such conditions as they shall 
determine, authorize such transfer without supervision. 
Article 19 
1. If seals are broken in the course of carriage without 
the carrier so intending, he shall, as soon as possible, 
request that a certified report be drawn up in the 
Member State in which the means of transport is located, 
by the customs authority or any other competent 
authority. The authority concerned shall, if possible, 
affix new seals. 
2. In the event of an accident necessitating transfer to 
another means of transport the provisions of Article 18 
shall apply. 3. In the event of imminent danger necessitating 
immediate unloading of the whole or part of the load, 
the carrier may take action on his own initiative. He 
shall record such action on the T1 document. The 
provisions of paragraph 1 shall apply in such a case. 
4. If, as a result of accidents or other incidents arising 
in the course of carriage, the carrier is not in a position 
to observe the time limit referred to in Article 12, he 
shall inform the competent authority referred to in 
paragraph 1 as soon as possible. That authority shall 
then record the relevant details on the T 1 document. 
Article 20 
1. The office of destination shall record on the copies 
of the T 1 document the details of controls carried out 
and shall without delay send a copy to the office of 
departure and retain the other copy. 
2. A Community transit operation may be concluded 
at an office of destination other than that mentioned in 
the T 1 document. That other office shall then become 
the office of destination. 
3. Where the goods are produced 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 which are beyond the control of the carrier or the 
principal, the latter shall be deemed to have complied 
with the time limit prescribed. 
Article 21 
1. In order to ensure collection of the duties and 
other charges which each Member State is authorized to 
collect in respect of goods passing through its territory in 
the course of Community transit, the principal shall 
furnish a guarantee, except as otherwise provided in this 
Regulation. 
2. The guarantee may be comprehensive, covering a 
number of Community transit operations, or individual, 
covering a single Community transit operation. 
3. Subject to Article 26 (2), the guarantee shall consist 
of the joint and several guarantee(s): 
— of a credit institution authorized in accordance with 
Article 3 of Directive 77/780/EEC ('), or 
— of an insurance company authorized to provide this 
type of guarantee in accordance with Articles 6 and 7 
of Directive 73/239/EEC (2), or 
C) OJ No L 322, 17. 12. 1977, p. 30. 
O OJ No L 228, 16. 8. 1973, p. 3. 
No C 307/10 Official Journal of the. European Communities 6. 12. 89 
— of any other natural or legal third person established 
in the Community and approved as guarantor by the 
Member State in which the guarantee is provided. 
Article 22 
1. The guarantee referred to in Article 21 (3) shall be 
in the form of one of the specimen guarantees shown as 
Specimen I or II annexed to this Regulation, as appro­
priate. 
2. Where the provisions laid down by national law, 
regulation or administrative action, or common practice 
so require, each Member State may allow the guarantee 
to be in a different form, on condition that it has the 
same legal effects as the documents shown as specimens. 
Article 23 
1. A comprehensive guarantee shall be lodged with an 
office of guarantee. 
2. The office of guarantee shall determine the amount 
of the guarantee, accept the guarantor's undertaking and 
issue an authorization allowing the principal to carry 
out, within the limits of the guarantee, any Community 
transit operation irrespective of the office of departure. 
3. Each person who has obtained authorization shall, 
subject to the conditions laid down by the competent 
authorities of the Member States, be issued with one or 
more copies of a guarantee certificate. The design of the 
guarantee certificate shall be determined in accordance 
with the procedure laid down in Article 43. 
4. Reference to the guarantee certificate shall be made 
in each T 1 declaration. 
Article 24 
The office of guarantee may revoke the authorization if 
the conditions under which it was issued no longer exist. 
Article 25 
1. Each Member State may accept that the guarantor 
referred to in Article 21 guarantees, by a single 
guarantee and for a flat-rate amount of ECU 7 000 in 
respect of each declaration, payment of duties and other 
charges which may become chargeable in the course of a 
Community transit operation carried out under his 
responsibility, whoever the principal may be. If carriage 
of the goods presents increased risks, having regard, in 
particular, to the amount of duties and other charges to 
which they are subject in one or more Member States, 
the flat-rate amount shall be fixed by the office of 
departure at a higher level. The guarantee referred to in the first subparagraph shall 
conform to Specimen III in the Annex. 
2. The exchange values in national currencies of the 
Ecu to be applied to the provisions for Community 
transit shall be calculated once a year. 
3. The following shall be determined under the 
procedure laid down in Article 43: 
(a) movements of goods which may give rise to an 
increase in the flat-rate amount, and the conditions 
under which such an increase shall apply; 
(b) the conditions under which the guarantee referred to 
in paragraph 1 shall apply to any particular 
Community transit operation; 
(c) the detailed rules for applying the exchange values in 
national currencies of the Ecu. 
Article 26 
1. An individual guarantee covering a single 
Community transit operation shall be lodged with the 
office of departure and shall be valid throughout the 
Community. The office of departure shall determine the 
amount of the guarantee. 
2. The guarantee may be a cash deposit lodged with 
the office of departure. In that case, it shall cover the 
whole Community transit operation and shall be 
returned when the T 1 document is discharged at the 
office of departure. 
Article 27 
Without prejudice to provisions prescribing other cases 
of exemption, the principal shall be exempted by the 
competent authorities of the Member States from 
payment of duties and other charges in the case of: 
(a) goods which have been destroyed as a result of force 
majeure or unavoidable accident duly proven; 
(b) officially recognized shortages arising from the 
nature of the goods. 
Article 28 
The guarantor shall be released from his obligations 
when the T 1 document has been discharged at the office 
of departure. 
Where the guarantor has not been notified by the 
competent authorities of the Member State of departure 
of the non-discharge of the T 1 document, he shall 
likewise be released from his obligations upon expiry of 
a period of 12 months from the date of registration of 
the T 1 declaration. 
Where, within the period provided for in the second 
subparagraph, the guarantor has been notified by the 
6. 12. 89 Official Journal of the European Communities No C 307/11 
competent authorities of the non-discharge of the T 1 
document, he shall, in addition, be informed that he is or 
may be liable to pay the amounts for which he is liable in 
respect of the Community transit operation in question. 
This notification must reach the guarantor not later than 
three years after the date of registration of the T 1 
declaration. Where no such notification has been made 
before the expiry of the aforementioned time limit, the 
guarantor shall likewise be released from his obligations. 
Article 29 
1. Where it is found that, in the course of or in 
connection with a Community transit operation, an 
offence or irregularity has been committed in a particular 
Member State, the recovery of duties or other charges 
which may be chargeable shall be effected by that 
Member State in accordance with its provisions laid 
down by law, regulation or administrative action, 
without prejudice to the institution of criminal 
proceedings. 
2. Where it is found that, in the course of or in 
connection with a Community transit operation, an 
offence or irregularity has been committed without its 
being possible to establish where it was committed, such 
offence or irregularity shall be deemed to have been 
committed in the Member State in which it is detected. 
3. Where the consignment has not been produced at 
the office of destination and the place at which the 
offence or irregularity was committed is unknown, such 
offence or irregularity shall be deemed to have been 
committed: 
— in the Member State within whose jurisdiction the 
office of departure falls, 
or 
— in the Member State within whose jurisdiction the 
office of transit at which a transit advice note has 
been lodged falls, 
unless the principal furnishes proof to the satisfaction of 
the competent authorities that the transit operation 
concerned was in a regular manner or of the place at 
which the offence or irregularity was in fact committed. 
4. Where, in the absence of such proof, the offence or 
irregularity is still deemed to have been committed in the 
Member State of departure or in the Member State 
within whose jurisdiction the office of transit falls, the 
duties and other charges shall be collected by that 
Member State at the highest rates applicable in the 
Community to the goods which comprise the 
consignment in question. 
5. Where it is subsequently ascertained in which 
Member State the offence or irregularity was, in fact, 
committed, the charges (with the exception of import 
duties) to which the goods are subject in that Member 
State shall be transferred to it by the Member State 
which initially collected them, and any overpayment shall 
be reimbursed to the person who paid the said charges. Article 30 
1. T 1 documents issued in accordance with the rules 
and the identification measures taken by the competent 
authorities of one Member State, shall have the same 
legal effects in other Member States as T 1 documents 
issued in accordance with the rules and the identification 
measures taken by the competent authorities of each of 
those Member States. 
2. Findings of the competent authorities of a Member 
State made when inspections are carried out under the 
Community transit procedure shall have the same force 
in other Member States as findings of the competent 
authorities of each of those Member States. 
Article 31 
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 transport operations carried out 
under the Community transit procedure and to irregu­
larities and offences in connection with that procedure. 
TITLE III 
Procedure for internal Community transit 
Article 32 
1. All goods that are to be carried under the 
procedure for internal Community transit shall be the 
subject of the declaration referred to in Articles 4 and 6 
of Regulation (EEC) No 678/85 (') and be entered on a 
form corresponding to the specimen form drawn up in 
accordance with Council Regulation (EEC) No 679/85. 
2. The form referred to in paragraph 1 may be 
supplemented, where appropriate, by one or more 
supplementary forms corresponding to the specimen of 
the supplementary bis form drawn up in accordance with 
Regulation (EEC) No 679/85. 
3. The internal Community transit declaration shall 
bear the symbol T 2. 
4. The provisions of Title II shall apply mutatis 
mutandis to the procedure for internal Community 
transit. 
Article 33 
1. Any person satisfying the conditions laid down in 
paragraph 2 may obtain from the competent authorities 
in the Member State where he is established, subject to 
the limits laid down in paragraph 3, a guarantee waiver 
for internal Community transit operations he carries out 
from any Member State of departure and through the 
territory of any Member State. 
C) OJ No L 79, 21. 3. 1985, p. 1. 
No C 307/12 Official Journal of the European Communities 6. 12. 89 
2. The guarantee waiver referred to in paragraph 1 
shall be granted only to persons: 
(a) who are resident in the Member State where the 
waiver is granted; 
(b) who are regular users of the Community transit 
procedure; 
(c) whose financial situation is such that they can meet 
their commitments; 
(d) who have not committed any serious infringement of 
customs or fiscal laws; 
(e) who undertake to pay, upon the first application in 
writing by the competent authorities of the Member 
States, any sums claimed in respect of their 
Community transit operations. 
3. The guarantee waiver granted in accordance with 
paragraphs 1 and 2 shall not apply to internal 
Community transit operations involving goods: 
(a) whose total value exceeds ECU 50 000, 
or 
(b) which present increased risks on account of the level 
of duties and other charges to which they are subject 
in one or more Member States. 
4. The authorities granting the waiver shall issue to 
each person obtaining it one or more copies of a 
guarantee waiver certificate. Where the guarantee waiver 
is applied, reference to the certificate shall be made on 
the corresponding T 2 declaration. 
5. The authorities granting the guarantee waiver shall 
cancel it: 
(a) in the event of a serious irregularity committed by 
the beneficiary as the principal in a Community 
transit operation; 
(b) where any of the conditions laid down in paragraph 
2 is no longer satisfied; 
(c) where the beneficiary has not complied with the 
undertaking given in accordance with para­
graph 2 (e). 
Each Member State shall notify the other Member States 
of any cancellation of a guarantee waiver. (a) the specimen undertaking to be entered into by 
the person concerned in accordance with para­
graph 2 (e); 
(b) the goods to which the guarantee waiver does not 
apply in accordance with paragraph 3 (b); 
(c) the specimen guarantee waiver certificate referred to 
in paragraph 4 and the conditions for its use. 
TITLE IV 
Special provisions applying to certain modes of transport 
Article 34 
1. The railway authorities of the Member States shall 
be exempt from the requirement to furnish a guarantee. 
2. Article 16 shall not apply to the carriage of goods 
by rail. The records kept by the railway authorities shall 
be substituted for transit advice notes. 
Article 35 
1. No guarantee need be furnished for the carriage of 
goods on the Rhine and the Rhine waterways. 
2. Each Member State may dispense with the 
furnishing of a guarantee in respect of the carriage of 
goods on other waterways situated in its territory. It 
shall transmit details of the measures taken to that effect 
to the Commission, which shall inform the other 
Member States. 
Article 36 
1. Where goods to which the Community transit 
procedure is applicable in accordance with Article 1 are 
carried by sea, that procedure shall be compulsory solely 
for goods loaded at a port in one Member State and 
bound for a port in another Member State. 
2. No guarantee need be furnished to cover the sea 
journey. 
Article 37 
1. Where goods to which the Community transit 
procedure is applicable in accordance with Article 1 are 
carried by air, that procedure shall be compulsory solely 
for goods loaded at an airport in one Member State and 
bound for an airport in another Member State. 
6. The following shall be determined in accordance 
with the procedure laid down in Article 43: 2. No guarantee need be furnished to cover the 
journey by air. 
6. 12. 89 Official Journal of the European Communities No C 307/13 
Article 38 
1. Article 2 shall apply solely to goods carried by ship 
or aircraft operating scheduled services between two or 
more ports or airports situated in the customs territory of 
the Community without passing through ports or 
airports situated outside that territory; in this regard, the 
Member States shall, by means of bilateral or multilateral 
agreements, draw up the list of scheduled services for the 
carriage of goods between their ports and airports. 
2. Goods carried by ship or aircraft operating services 
other than those described in paragraph 1 shall be 
deemed to be non-Community goods unless their 
Community status is duly established. Article 42 
The committee may examine any question relating to the 
application of this Regulation submitted to it by its 
chairman either on his own initiative or at the request of 
the representative of a Member State. 
Article 43 
The Commission shall, after consulting the committee, 
adopt the provisions necessary: 
(a) for the application of this Regulation; 
Article 39 
1. Where goods to which the Community transit 
procedure is applicable in accordance with Article 1 are 
carried by pipeline, that procedure shall be compulsory. 
2. No guarantee need be furnished for the carriage of 
goods by pipeline. (b) for the adaptation of the Community transit 
procedure so that certain Community measures 
entailing control of the use or destination of goods 
subject to it may be applied; 
(c) for the simplification of formalities under the 
Community transit procedure or for their adaptation 
to requirements arising from the particular nature of 
certain goods; 
3. Article 2 shall apply to goods carried by pipeline. 
TITLE V 
Special provisions applying to postal consignments 
Article 40 
1. By way of derogation from Article 1, the 
Community transit procedure shall not apply to postal 
consignments (including postal packages). 
2. Article 2 shall apply to goods contained in 
consignments sent from a post office situated in the 
Community unless a label of a type to be prescribed is 
affixed to the packages or the accompanying documents. 
The competent authorities of the Member States of 
dispatch shall be responsible for affixing such a label or 
causing it to be affixed to the packages and to the 
accompanying documents where the goods do not satisfy 
the conditions laid down in Article 9 (2) of the EEC 
Treaty. 
TITLE VI 
Provisions relating to the application of this Regulation 
Article 41 
The Committee on the Movement of Goods, hereinafter 
referred to as 'the committee', set up pursuant to Article 
15 of Regulation (EEC) No 678/85 shall be responsible 
for the implementation of Articles 42 and 43. (d) for the management and discharging of Community 
tourist operations by public or private computerized 
systems. 
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. 
TITLE VII 
Final provisions 
Article 44 
Each Member State shall inform the Commission of the 
provisions which it adopts for the implementation of this 
Regulation. 
The Commission shall communicate this information to 
the other Member States. 
No C 307/14 Official Journal of the European Communities 6. 12. 89 
Article 45 
1. Regulation (EEC) No 222/77 is hereby repealed. 
2. In all Community instruments other than this 
Regulation in which reference is made to Regulation 
(EEC) No 222/77, to Articles thereof or to 
implementing Regulations adopted under the procedure 
laid down in Article 57 thereof, such references shall be 
treated as references to this Regulation or to 
implementing Regulations made thereunder. TITLE VIII 
Entry into force 
Article 46 
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.