COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 03.07.1998 
COM(1998) 428 final 
97/0242 (COD) 
Amended proposal for a 
EUROPEAN PARLIAMENT AND COUNCIL REGULATION (EC) 
amending Regulation (EEC) N° 2913/92 establishing the Community customs code 
(transit)1 
(presented by the Commission pursuant to Article 189 a (2) 
of the EC-Treaty) 

EXPLANATORY MEMORANDUM 
Having adopted the Action Plan for transit in Europe - a new customs policy on 30 April 
1997,1 the Commission on 28 September of that year presented a proposal for a 
Regulation (EC) of the European Parliament and of the Council amending Regulation 
(EEC) No 2913/92 establishing the Community Customs Code, with regard to transit.2 
Parliament adopted its first-reading opinion on the proposal on 13 May this year. 
The Commission accepted five of the seven amendments tabled by Parliament, which are 
consistent with the objectives it formulated in the Action Plan. 
It rejected the other two amendments, however, for the following reasons. 
Amendment 3 (Article 92 of the Code) deals with the definition of discharge. The 
Commission does not consider it sufficiently precise, the aim being to set clearer limits to 
the external transit user's liability regarding presentation of the consignment at its 
destination. 
Amendment 7 relates to Article 97(2) of the Code, which gives Member States the option 
of allowing the use of simplified procedures for transit operations carried out within a 
single Member State or under bilateral or multilateral arrangements. The amendment 
would indirectly enable Member States to waive the basic guarantee rules for "single-
country" transit operations, and this could result in inadequate cover for financial risks, 
including those in respect of Community own resources. The provision could also result 
in competition-distorting differences between Member States in the treatment of 
operators. 
The Commission is accordingly amending its initial proposal in accordance with Article 
189A(2) of the Treaty. 
1 COM(97) 188 final, OJ C 176, 10 June 1997, p. 3. 
2 COM(97) 472 final, OJ C 337, 7 November 1997, p. 52. 
2 
Amended proposal for a European Parliament and Council Regulation (EC) 
amending Regulation (EEC) N° 2913/92 establishing the Community customs code 
(transit)1 
(98/ ) 
(Text with EEA relevance) 
COM (98)...) 
(submitted by the Commission on 1998 in accordance with Article 189 A (2) of the 
Treaty) 
INITIAL PROPOSAL AMENDED PROPOSAL 
New recital 1 a 
(Amendment 1) 
(la) Whereas all decisions taken in the 
Committee procedure must be transparent 
for both customs administrations and 
industry; 
Article 1 (1) 
(Amendment 2) 
1) Article 91(l)(b) is replaced by the 1) Article 91(l)(b) is replaced by the 
following: following: 
"(b) Community goods, in cases and upon 
conditions determined in accordance with 
the committee procedure". "(b) Community goods, in cases and upon 
conditions determined in accordance with 
the committee procedure, in order to 
prevent products covered by or benefiting 
from export measures from either evading 
or benefiting unjustifiably from such 
measures ". 
OJC337, 7.11.1997, p. 52 
1 
Article 1 (3) 
(Amendment 4) 
3) Article 94 (2)(a) is replaced by the 3) Article 94 is replaced by the following: 
following: 
"Article 94 
"(a) journeys by air;" 
1. The principal shall provide a guarantee 
in order to ensure payment of any customs 
debt or other charges which may be 
incurred in respect of the goods. 
2. The guarantee shall be an individual 
guarantee covering a single transit 
operation unless the principal is authorised 
by the customs authorities of the member 
state where he is established to use a 
comprehensive guarantee covering a 
number of transit operations. 
3. Authorisation shall only be granted to 
persons who: 
(a) are established in 
Community; the European 
(b) have not committed serious or repeated 
offences against customs or tax legislation; 
and 
c) have experience of Community transit 
procedures. 
4. Persons who satisfy the customs 
authorities that they meet higher standards 
of reliability may be additionally 
authorised to use a comprehensive 
guarantee for a reduced amount or to have 
a guarantee waiver. 
5. This authorisation may provide for 
restrictions on the use of the 
comprehensive guarantee or guarantee 
waiver with regard to goods which are 
considered to present an increased risk of 
fraud. 
6. The detailed rules of authorisation shall 
be determined in accordance with the 
Committee procedure. They shall include 
transparent and harmonised measures 
concerning: 
- the criteria to be met by persons to whom 
authorisation is to be granted; 
- the restrictions on goods to which the 
comprehensive guarantee or the guarantee 
waiver shall apply; 
and 
- the conditions with which an authorised 
person shall comply." 
Article 1 (4) 
(Amendment 5) 
4) Article 95 is replaced by the following: 4) Article 95 Is replaced by the following: 
"Article 95 "Article 95 
The cases in which and the conditions upon 
which a person may obtain from the 
customs authorities a guarantee waiver for 
external Community transit operations 
carried out by him shall be determined in 
accordance with the committee procedure." 1. Except in cases to be determined where 
necessary in accordance with the 
Committee procedure, no guarantee need 
be furnished for: 
(a) journeys by air; 
(b) the carriage of goods on the Rhine and 
the Rhine waterways; 
(c) carriage by pipeline; 
(d) operations carried out by the railway 
companies of the Member States. 
2. The cases in which the furnishing of 
guarantee in respect of the carriage of 
goods on waterways other than those 
referred to in paragraph 1(b) may be 
waived shall be determined in accordance 
with the Committee procedure." 
S 
Article 1 (5) 
(Amendment 6) 
5) Article 96(2) is deleted; Article 96(1) 5) Article 96 remains unchanged, 
stands alone. 
ISSN 0254-1475 
COM(98) 428 final 
DOCUMENTS 
EN 02 06 01 07 
Catalogue number : CB-CO-98-438-EN-C 
ISBN 92-78-37954-9 
Office for Official Publications of the European Communities 
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