Recommendation No 1/87 of the EEC-Switzerland Joint Committee - Community Transit of 14 August 1987 amending the Agreement between the European Economic Community and the Swiss Confederation on the application of the rules on Community transit
Date: 1987-08-14
Institutions: EEC–Switzerland Joint Committee
Subjects: Switzerland, Union transit, amendment, customs formalities, single document













EUR-Lex - 21987D1123(03) - EN






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21987D1123(03)

Recommendation No 1/87 of the EEC-Switzerland Joint Committee - Community Transit of 14 August 1987 amending the Agreement between the European Economic Community and the Swiss Confederation on the application of the rules on Community transit  


Official Journal L 332 , 23/11/1987 P. 0110 - 0111 





APPENDIXRECOMMENDATION N° 1/87 OF THE EEC-SWITZERLAND  JOINT COMMITTEE - COMMUNITY TRANSIT of 14 August 1987 amending the Agreement between the European  Economic Community and the Swiss Confederation on the application of the rules on Community transit  THE JOINT COMMITTEE, Having regard to the Agreement between the European Economic Community and the Swiss Confederation  on the application of the rules on Community transit, and in particular Article 16 (2) (a)  thereof, Whereas, in the event of several consignments of goods being grouped together by one person with a  view to their being carried on a single means of transport for delivery to one consignee who  undertakes to distribute them to the various consignees, such consignments should, for reasons of  administrative rationalization and simplification, be included in the same Community transit  declaration; Whereas the rules on Community transit, as contained in Appendices I and II to the Agreement, have  been amended so that the documents currently used for Community transit procedures will be replaced  by the single document introduced in order to simplify formalities in trade within the Community; Whereas the Community rules introducing the single document and laying down provisions on the use  of that document do not cover trade between the European Economic Community and Switzerland; Whereas it is essential, however, that the document provided for in the said rules be used if  Community transit procedures are applied to such trade; whereas it is important, therefore, that  the forms and the rules on the basis of which those documents are made out should be incorporated  into the Agreement and have the same legal value as the Agreement, HEREBY RECOMMENDS THE CONTRACTING PARTIESTO THE AGREEMENT: (a)  to amend the Agreement with effect from 1 January 1988 as indicated in the  Annex to this Recommendation; (b)  to inform each other by an exchange of letters that they accept this Recommendation. Done at Brussels, 14 August 1987. For the Joint CommitteeThe ChairmanH. LAURI ANNEX Amendments to the Agreement between the European Economic Community and the Swiss  Confederation on the application of the rules on Community transit A. Article 3 of the Agreement shall be amended as follows: 1.  The figure 1 shall be inserted before the current text which thus becomes paragraph 1. 2.  The following paragraph shall be added: '2.  Where several consignments of goods are grouped together and loaded on a single means of  transport, within the meaning of Article 16 (2) of the Regulation on Community transit (Appendix  I), and are dispatched as a grouped consignment by one principal in a single Community transit  operation from one office of departure to one office of destination for delivery to one consignee,  those consignments shall, save in exceptional, duly justified cases, be included in one Community  transit declaration with the corresponding loading lists.'B. The Additional Protocol appearing hereafter becomes an integral part of the Agreement.  APPENDIX ADDITIONAL PROTOCOL amending the Agreement between the European Economic  Community and the Swiss Confederation on the application of the rules on Community transit  Forms T 1 and T 2Article 1For the purposes of Articles 12 and 39 of the Regulation on Community  transit (Appendix I), the T 1 external Community transit declaration and the internal Community  transit declaration - called the 'T 2 declaration' for the purposes of the Agreement - shall be  made on the forms contained in Annexes I to IV to this Protocol. Only copies 1, 4, 5 and 7 of those  forms shall be used for Community transit purposes. T 1 and 2 DeclarationsArticle 21.  Where goods are to move under the external Community transit  procedure, the principal shall enter the symbol 'T 1' in the right-hand subdivision of box 1 of a  form which conforms to the specimen contained in Annexes I and II to this Protocol. Where  supplementary forms are used, the principal shall enter the symbol 'T 1 bis' in the right-hand  subdivision of box 1 of one or more forms conforming to the specimen contained in Annexes III and  IV to this Protocol. When, in the event of use of a computerized system for processing declarations which issues such  declarations, the supplementary forms used conform to the specimen contained in Annexes I or II to  this Protocol, the symbol 'T 1 bis' shall be entered in the right-hand subdivision of box 1 of the  said forms. Where goods are to move under the internal Community transit procedure, the principal shall enter  the symbol 'T 2' in the right-hand subdivision of box 1 of a form which conforms to the specimen  contained in Annexes I and II to this Protocol. Where supplementary forms are used, the principal  shall enter the symbol 'T 2 bis' in the right-hand subdivision of box 1 of one or more forms  conforming to the specimen contained in Annexes III and IV to this Protocol. When, in the event of use of a computerized system for processing declarations which issues such  declarations, the supplementary forms used conform to the specimencontained in Annexes I or II to  this Protocol, the symbol 'T 2 bis' shall be entered in the right-hand subdivision, of box 1 of the  said forms. 2.  In the case of consignments containing at the same time goods of the types referred to in  Article 1 (2) and (3) of the Regulation on Community transit (Appendix I), supplementary documents  which conform to the specimen contained in Annexes III and IV or, where appropriate, Annexes I and  II to this Protocol and which bear the symbols 'T 1 bis' or 'T 2 bis' respectively may be attached  to a single form which conforms to the specimen contained in Annexes I and II to this Protocol. In  this case, the symbol 'T' shall be entered in the right-hand subdivision in box 1 of the said form;  the blank space following the symbol 'T' should be crossed out; in addition, the boxes 32 'Item  No', 33 'Commodity code', 35 'Gross mass (kg)', 38 'Net mass (kg)' and 44 'Additional information,  Documents produced, Certificates and authorizations' shall be barred. A reference to the serial  numbers of the supplementary documents bearing the symbol 'T 1 bis' and the supplementary documents  bearing the symbol 'T 2 bis' shall be entered in box 31 'Packages and description of goods' of the  form conforming to the specimen contained in Annexes I and II to this Protocol. 3.  When one of the symbols referred to in paragraph 1 has been omitted from the right-hand  subdivision in box 1 of the form used or when, in the case of consignments containing at the same  time goods of the types referred to in Article 1 (2) and (3) of the Regulation on Community transit  (Appendix I), the provisions of paragraph 2 and of Article 6 (2) have not been complied with, goods  under cover of such documents shall be deemed to be moving under the external Community transit  procedure. Form COM T 2 LArticle 3For the purposes of the first subparagraph of Article 2 (2), Article 7  (3), Article 9 and Article 49 (2) (b) of the Regulation on Community transit (Appendix I), the  document used to establish the Community status of the goods - referred to as 'document COM T 2 L'  - shall be drawn up on a form which conforms to copy 4 of the specimen contained in Annex I to this  Protocol or to copy 4/5 of the specimen contained in Annex II to this Protocol. That form shall be supplemented, where necessary, by one or more forms which conform to copy 4 or  to copy 4/5 of the specimen contained in Annexes III and IV respectively to this Protocol. When, in the event of use of a computerized system for processing declarations which issues such  declarations, the forms contained in Annexes III and IV respectively to this Protocol are not used  as supplementary forms, the document COM T 2 L shall be supplemented by one or more forms which  conform to copy 4 or to copy 4/5 of the specimen contained in Annexes I and II respectively to this  Protocol. The person concerned shall enter the symbol 'T 2 L', in the right-hand subdivision in box 1 of the  form conforming to copy 4 or to copy 4/5 of the specimen contained in Annexes I and II respectively  to this Protocol. If supplementary forms are used, the person concerned shall enter the symbol 'T 2  L bis' in the right-hand subdivision of box 1 of the form conforming to copy 4 or to copy 4/5 of  the specimen contained in Annexes I and III or II and IV respectively tothis Protocol. For the purposes of this Regulation such document shall be referred to as a 'COM T 2 L document';  it shall be issued and used in accordance with Title V of the Regulation on provisions for the  implementation of the Community transit procedure and for certain simplifications of that procedure  (Appendix II). Completion of T 1 and T 2 DeclarationsArticle 4The declarations referred to in Article 1 shall be  completed in accordance with the provisions of Articles 8 and 9 of this Protocol. They shall be  used in accordance with the provisions of the Regulation on Community transit (Appendix I). Loading listsArticle 5The persons concerned shall have the option, for the purpose of completing  Community transit formalities for consignments consisting of several types of goods, of using  loading lists in accordance with the provisions of Article 1 (2), Article 2 (1), Article 5 (1), and  Articles 6 to 9 of the Regulation on provisions for the implementation of the Community transit  procedure and for certain simplifications of that procedure (Appendix II). Article 61.  A declaration on a form which conforms to the specimen contained in Annexes I and II  to this Protocol, bearing the symbol 'T 1' or 'T 2' in the right-handsubdivision of box 1 and  accompanied by one or more loading lists complying with the conditions laid down in Articles 6 to 9  of the Regulation on provisions for the implementation of the Community transit procedure and for  certain simplifications of that procedure (Appendix II) shall, as appropriate, be treated as  equivalent to an external Community transit declaration or an internal Community transit  declaration for the purposes of Article 12 or Article 39 of the Regulation on Community transit  (Appendix I). 2.  In the case of consignments containing at the same time goods referred to in Article 1 (2) and  (3) of the Regulation on Community transit (Appendix I) separate loading lists must be completed  and may be attached to a single form conforming to the specimen contained in Annexes I and II to  this Protocol. In this case, the symbol 'T' shall be entered in the right-hand subdivision of box 1 of the said  form. The blank space after the symbol 'T' should be crossed out; in addition, the boxes 15  'Country of dispatch/export', 32 'Item No', 33 'Commodity code', 35 'Gross mass (kg)', 38 'Net mass  (kg)' and where necessary, 44 'Additional information, Documents produced, Certificates and  authorizations' shall be barred. A reference to the serial numbers of the loading lists relating to  each of the two types of goods shall be entered in the box 31 'Packages and description of goods'  of the form used. Printing and completion of formsArticle 71.  The forms referred to in Articles 1 and 3 of this  Protocol shall be printed on self-copying paper dressed for writing purposes and weighing at least  40 grams per square metre. The paper must be sufficiently opaque for the information on one side  not to affect the legibility of the information on the other side and its strength should be such  that in normal use it does not easily tear or crease. The paper shall be white for all copies. However, on the copies used for Community transit (1, 4, 5  and 7), boxes 1 (except the middle subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31,  32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52 and 53 shall have a green  background, as will boxes 55 and 56 on copies 4 and 5. 2.  The format of the forms referred to in Articles 1 and 3 of this Protocol shall be 210 by 297  millimetres with a maximum tolerance of five millimetres less and eight millimetres more with  regard to their length. 3.  Those forms may also be required to show the name and address of the printer or mark enabling  the printer to be identified. Article 81.  An indication of the copies on which the particulars contained in the forms given in  Annexes I and III to this Protocol must appear by a self-copying process is given in Annex V to  this Protocol. 2.  An indication of the copies on which the particulars contained in the forms given in Annexes II  and IV to this Protocol must appear by a self-copying process is given in Annex VI to this  Protocol. Article 91.  The forms referred to in Article 1 shall be completed in accordance with the  explanatory note contained in Annex VII to this Protocol. 2.  The forms referred to in Article 3 shall be completed in accordance with the explanatory note  contained in Annex VIII to this Protocol. 3.  Where any of the particulars to be given in those forms must appear in code form, the codes in  question shall comply with the details given in Annex IX to this Protocol.  ANNEX I  ANNEX II  ANNEX III  ANNEX IV  ANNEX V INDICATION OF THE COPIES OF THE FORMS GIVEN IN ANNEXES I AND III ON WHICH THE  PARTICULARS CONTAINED THEREIN SHOULD APPEAR BY A SELF-COPYING PROCESS (counting copy 1) >TABLE  POSITION> ANNEX VI INDICATION OF THE COPIES OF THE FORMS GIVEN IN ANNEXES II AND IV ON WHICH THE  PARTICULARS CONTAINED THEREIN SHOULD APPEAR BY A SELF-COPYING PROCESS (counting copy 1) >TABLE  POSITION> ANNEX VII EXPLANATORY NOTE ON THE USE OF FORMS FOR MAKING OUT T 1 AND T 2 DECLARATIONS  TITLE IGENERAL REMARKSA. General descriptionThe forms referred to in Annexes I to IV to  this Protocol are to be used for the movement of goods under the Community transit procedure  between the Community and Austria (except under the simplified Community transit procedures for the  carriage of goods by certain modes of transport). In the case of the forms referred to in Annexes I and III, only copies 1, 4, 5 and 7 are to be  used: - copy 1 which is to be retained by the authorities of the Member State of dispatch (dispatch and  transit formalities), - copy 4 which is to be kept by the office of destination (Community transit formalities and  evidence of Community status of the goods), - copy 5 which is the return copy for the Community transit procedure, - copy 7 which is to be used for statistics by the Member State of destination (for Community  transit and arrival formalities). The forms referred to in Annexes II and IV may also be used, particularly where declarations are  processed by a computerized system. Two sets, each comprising at least copies 1/6, 2/7 and 4/5,  should be used in such instances, the first set would then correspond, as regards the particulars  to be given therein, to copies 1 and 4 above, and the second to copies 5 and 7. In this case, in each set, the numbers of the copies being used must be shown by deleting the  numbers, in the margin of the form, referring to the copies not being used. Each set thus defined is designed so that the information which has to be reproduced on the various  copies will be reproduced by means of a chemical treatment of the paper. There are situations in which it is essential to provide proof at destination of the Community  status of the goods in question although use has not been made of the Community transit procedure.  In such cases it will be necessary to use a form which conforms to copy 4 of the specimen contained  in Annex I to this Protocol or to copy 4/5 of the specimen contained in Annex II to this Protocol.  That form shall be supplemented, where necessary, by one or more forms which conform to copy 4 or  to copy 4/5 of the specimen contained in Annexes III and IV or I and II respectively, when, in the  event of use of a computerized system for processing declarations which issues such declarations,  the forms in Annexes III and IV to this protocol are not used as supplementary forms. Traders may also, if they wish, use privately printed sets of the kind corresponding to their  choice as long as the form used conforms to the official specimen. B. Particulars requiredThe forms concerned contain all the details which may be required by the  various Member States. It is compulsory for certain boxes to be filled in, whereas others have to  be filled in only if requested by the Member State in which the formalities are completed. In this  respect the section of this explanatory note dealing with the use of the various boxes should be  closely followed. The maximum number of boxes which need be filled in are as follows: - boxes 1 (except second subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33  (first subdivision), 35, 38, 40, 44, 50, 51, 52, 53, 55, 56 (boxes with a green background), C. Instructions for use of the formThe forms shall be completed using a typewriter or a  mechanographical or similar process. They may also be filled in legibly by hand, in ink and in  block capitals. For ease of completion by typewriter the form should be inserted in the machine in  such a way that the first letter of the particulars to be entered in box 2 is placed in the  position box in the top left-hand corner. The form must contain no erasures or overwriting. Any alterations must be made by crossing out the  incorrect particulars and, where appropriate, adding those required. Any alterations made in this  way must be initialled by the person making them and expressly authenticated by the competent  authorities. The latter may, where necessary, require a new declaration to be lodged. In addition, the forms may be completed using an automatic reproduction process instead of any of  the procedures mentioned above. They may also be produced and completed by this means provided that  the provisions as regards specimens, paper, size, language used, legibility, prohibition of  erasures and alterations and as regards amendments are strictly observed. Only numbered boxes are, where necessary, to be completed. The other boxes, indicated by a capital  letter, are reserved exclusively for internal use by the administrations. The copy which is to remain at the office of departure must bear the original signature of the  principal. The signature of the principal or, where applicable, his authorized representative,  commits him as regards all of the particulars relating to the Community transit operation pursuant  to the Regulation on Community transit (Appendix I to the Agreement) and as described in section B  above. TITLE IIPARTICULARS TO BE ENTERED IN THE DIFFERENTBOXESI. Formalities in the Member State of  departure1.  Declaration: the particulars to be included in this box are as follows: (1)  Goods dispatched or redispatched under the internal Community transit procedure to another  Member State. COM : Blank / T 2(2)  Goods exported under the internal Community transit procedure to Austria. Blank / Blank / T 2(3)  Goods dispatched or exported under the external Community transit  procedure. Blank / Blank / T 1(4)  Mixed consignment of Community and non-Community goods specified in  separate additional forms or loading lists for each type of goods. Blank / Blank / T(5)  Dispatch or redispatch of goods without use of the internal Community  transit procedure but with proof of the Community status of the goods. COM / Blank / T 2 LNOTE: During the transitional period following the accessionof Spain and  Portugal to the European Economic Community, the symbols T 2 and T 2 L should be followed, where  appropriate, by the symbol: ES: For goods having the status of 'Spanish' goods; PT: For goods having the status of 'Portuguese' goods. 2.  Consignor/exporter: enter the full name and address of the person or company concerned. As  regards the identification number the notice may be completed by the Member States (identification  number allocated to the person concerned by the competent authorities for fiscal, statistical or  other purposes). In the case of grouped consignments, the Member States may provide that the word 'various' be  entered in this box and that the list of consignors be attached to the declaration. For Community transit purposes this box is optional for the Member States. 3.  Forms: enter the serial number of the set and the total number of sets of Community transit and  supplementary forms used (for example, if there is one Community transit form and two supplementary  forms, enter 1/3 on the Community transit form, 2/3 on the first supplementary form and 3/3 on the  second supplementary form. When the declaration covers only one item (i.e. when only one 'description of the goods' box has to  be completed) do not enter anything in box 3 but enter the figure 1 in box 5. When two sets of four copies are used instead of one set of eight copies, the two sets are to be  treated as one. 4.  Number of loading lists: enter in figures the number of any loading lists attached or of any  descriptive commercial lists authorized by the competent authority. This box is optional for the  Member States for dispatch formalities. 5.  Items: enter the total number of items declared by the person concerned in all the forms  (Community transit forms and supplementary forms or loading lists or commercial lists) used. The  number of items must correspond to the number of 'description of the goods' boxes to be completed. 6.  Total packages: this box is optional for the Member States. Enter the total number of packages  making up the consignment in question. 8.  Consignee: enter the full name and address of the person(s) or company (companies) to whom the  goods are to be delivered. The identification number need not be given at this stage. 15.  Country of dispatch/export: this box is optional for the Member States as far as dispatch  formalities are concerned but obligatory when the Community transit procedure is applied: Enter the  name of the Member State from which the goods are dispatched, or Austria or Switzerland if the  goods are being reconsigned from there. 17.  Country of destination: enter the name of the Member State concerned. 18.  Identity and nationality of means of transport at departure: this box is optional for the  Member States as far as dispatch formalities are concerned but obligatory when the Community  transit procedure is used. Enter the identity, e.g. registration number(s) or name of the means of  transport (lorry, ship, railway wagon, aircraft) on which the goods are directly loaded on  presentation at the customs office where the dispatch or transit formalities are completed,  followed by the nationality of the means of transport (or that of the vehicle propelling the whole  combination if there is more than one means of transport in accordance with the codes laid down for  this purpose. For example, if a tractor and trailer are used with different registration numbers,  enter the registration numbers of both the tractor and the trailer, and the nationality of the  tractor. In the case of postal consignments or carriage by fixed transport installations, nothing should be  entered in this box in respect of the registration number or nationality. In the case of carriage  by rail, the nationality should not be entered. In other cases, declaration of nationality is optional for the Member States. 19.  Container (Ctr): enter in accordance with the Community codes laid down for this purpose the  necessary particulars with regard to the presumed situation at the border of the Member State of  dispatch, as known at the time of completion of the dispatch or transit formalities. For Community transit purposes, this box is optional for the Member States. 21.  Identity and nationality of the active means of transport crossing the border: this box is  optional for the Member States with regard to the identity. This box is obligatory as regards the nationality. However, in the case of postal consignments or  carriage by rail or fixed transport installation nothing should be entered in respect of the  registration number or nationality. Enter the type (lorry, ship, railway wagon, aircraft), followed by the identity, e.g. registration  number or name of the active means of transport (i.e. the propelling means of transport) which it  is presumed will be used at the frontier crossing point on exit from the Member State of dispatch,  followed by the code corresponding to its nationality, as known at the time of completion of the  dispatch or transit formalities. In the case of combined transport or if there are several means of transport, the active means of  transport is the one which propels the whole combination. For example, if it is a lorry on a  sea-going vessel, the active means of transport is the ship, if it is a tractor and trailer, the  active means of transport is the tractor. 25.  Mode of transport at the border: enter, according to the Community codes laid down for this  purpose, the mode of transport corresponding to the active means of transport which it is presumed  will be used on exit from the territory of the Member State of dispatch. For Community transit purposes, this box is optional for the Member States. 27.  Place of loading: this box is optional for the Member States. Enter if applicable in code  form, where provided for, the place where the goods are loaded onto the active means of transport  on which they are to cross the border of the Member State of dispatch, as known at the time of  completion of the dispatch or transit formalities. 31.  Packages and description of goods - marks and numbers - container No(s) - number and kind:  enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, the  number of such goods covered by the declaration, or the word 'bulk', as appropriate, together with  the particulars necessary to identify the goods. Description of the goods means the normal trade description expressed in sufficiently precise terms  to allow their identification and classification. This box must also show the particulars required  by any specific rules (excise duties, etc.). If containers are used, the identifying marks of the  container should also be entered in this box. 32.  Item No: enter the serial number of the item in question and the total number of articles  declared in the Community transit form and supplementary forms used, as defined in the note on box  5. When the declaration covers only one item, the Member States need not require this box to be  completed, the figure 1 having been entered in box 5. 33.  Commodity code: enter the statistical code number corresponding to the item in question where  Community rules so require. This box need only be completed on declarations made out in Austria and Switzerland when the  statistical code number is shown on the documents completed in a Member State. 35.  Gross mass (kg): this box is optional for the Member States as far as dispatch formalities are  concerned but obligatory where the Community transit procedure is used. Enter the gross mass of the  goods described in the corresponding box 31, expressed in kilograms. The gross mass is the  aggregate mass of the goods with all their packing, excluding containers and other transport  equipment. 38.  Net mass (kg): enter the net mass of the goods described in the corresponding box 31,  expressed in kilograms. The net mass is the mass of the goods themselves without any packaging. This information should be given only where Community rules so require. This box need only be  completed on declarations made out in Austria and Switzerland when the net mass is shown on the  documents completed in a Member State. 40.  Summary declaration/previous document: this box is optional for the Member States (reference  numbers of documents relating to the administrative procedure preceding dispatch to another Member  State). 44.  Additional information, documents produced, certificates and authorizations: enter the details  required under any specific rules applicable in the country of dispatch and the reference numbers  of the documents produced in support of the declaration including the serial numbers of any control  copies T 5. In the subdivision 'Additional informations (A-I) code', enter as necessary the code  number, provided for this purpose for additional information which may be required under the  Community transit procedure. (This subdivision must not be used until a computerized system for  discharging Community Transit operations comes into effect.)50.  Principal and authorized  representative, place, date and signature: enter the full name (person or company) and address of  the principal, and the identification number, if any, allocated by the competent authorities. If  appropriate, enter the full name (person or company) of the authorized representative signing on  behalf of the principal. Subject to specific provisions to be adopted with regard to the use of computerized systems, the  original of the handwritten signature of the person concerned must be given on the copy which is to  remain at the office of departure. When the person concerned is a legal person, the signatory  should add after his signature his full name and status. 51.  Intended offices of transit (and countries): enter the intended office of entry into each  country (Member State, Austria or Switzerland) the territory of which it is intended to cross in  the course of transport or, when the transport is to cross territory other than that of the  Community, Austria or Switzerland, the office of exit by which the means of transport will leave  the territory of the Community, Austria or Switzerland. The transit offices are listed inthe list  of customs offices competent for Community transit operations. After the name of the office, enter  the Community code for the Member State or country concerned. 52.  Guarantee: enter, in accordance with Community codes laid down for this purpose the type of  guarantee used for the operation concerned followed, if necessary, by the number of the guarantee  certificate or voucher concerned and the guarantee office. If the comprehensive or individual guarantee is not valid for all Member States plus Austria and  Switzerland or if the principal excludes certain Member States from the application of the  comprehensive guarantee, add after 'not valid for' the Member State(s) or country (countries)  concerned in accordance with the Community codes laid down for this purpose. 53.  Office of destination (and country): enter the name of the office where the goods are to be  presented in order to complete the Community transit movement. The offices of destination are  listed in the 'list of customs offices competent for Communtiy transit operations'. After the name of the office, enter the Community code for the Member State or country concerned. II. Formalities en routeBetween the time when the goods leave the office of dispatch and/or  departure, and the time when they arrive at the office of destination, it is possible that certain  details may need to be added on the copies of the single document which accompany the goods. These  details concern the transport operation and must be added to the document by the carrier  responsible for the means of transport on which the goods are directly loaded, as and when the  transport operations take place. These particulars may be added legibly by hand; in this case, the  form should be completed in ink and in block capitals. These details concern the following boxes (copies 4 and 5 only): - Transhipment: use box 55Box 55 - TranshipmentsThe first three lines of this box are to be  completed by the carrier when in the course of the operation in question the goods are transhipped  from one means of transport to another of from one container to another. It should be noted that when goods are transhipped the carrier must approach the competent  authorities, in particular when itproves necessary to affix new seals, in order to have the  Community transit document certified. When the customs service has authorized transhipment without supervision, the carrier must himself  annotate the Community transit document accordingly and, for certification purposes, inform the  next customs office at which the goods must be presented. - Other incidents: use box 56Box 56 - Other incidents during carriageBox to be completed in  accordance with existing obligations under the Community transit procedure. In addition, where the goods were loaded on a semi-trailer and only the tractor vehicle is changed  during the journey (without the goods being handled or transhipped) enter in this box the  registration number and the nationality of the new tractor. In such cases certification by the  competent authorities is not necessary. TITLE IIIREMARKS CONCERNING THE SUPPLEMENTARY FORMS REFERRED TO IN ANNEXES III AND IVA.   Supplementary forms should only be used if the declaration covers more than one item (see box 5).  They must be presented together with a form of the type referred to in Annex I or II. B.  The remarks in Titles I and II above apply also to supplementary forms. However: - the left-hand subdivision of box 1 must contain the appropriate symbol before the letter c. In  addition, when the Community transit procedure is used, the symbol T 1 bis or T 2 bis should be  entered in the right-hand subdivision of this box, - box 2/8 is for optional use by the Member States and should show only the name and identification  number, if any, of the person concerned. C.  If supplementary forms are used, 'description of goods' boxes which have not been used must be  crossed through to prevent any subsequent use.  ANNEX VIII EXPLANATORY NOTE ON THE USE OF FORMS FOR DRAWING UP DOCUMENTS CERTIFYING THE  COMMUNITY STATUS OF GOODS NOT CARRIED UNDER THE INTERNAL COMMUNITY TRANSIT PROCEDURE (COM T 2 L  DOCUMENT) GENERALA. Conditions of use1.  The COM T 2 L document may be used to establish  the Community status of the goods to which it refers only when such goods are not carried under the  Community transit procedure and are transported from one country (Member State, Austria or  Switzerland) to another (Member State, Austria or Switzerland) direct. 2.  The following are deemed to be transported from one country (Member State, Austria or  Switzerland) to another (Member State, Austria or Switzerland) direct: (a)  goods transported without passing through a country other than Member States, Austria and  Switzerland; (b)  goods transported through one or more countries other than Member States, Austria and  Switzerland provided that carriage through such other countries is covered by a single transported  document made out in a Member State, Austria or Switzerland. 3.  For transport under cover of TIR, the COM T 2 L document may be used only when: - such transport operations comprise both goods consigned to a Member State, Austria or Switzerland  and goods consigned to other countries, - such transport operations pass through the territory of a non-Community country other than  Austria or Switzerland.4.  The COM T 2 L document may not be used for goods(a)  which are to be exported to a  non-Community country other than Austria or Switzerland; (b)  in respect of which customs export formalities have been completed with a view to the granting  of refunds on exportation to non-Community countries under the common agricultural policy; (c)  which are packaged in such a way that they would be covered by a T 1 document if they were  carried under the Community transit procedure. 5.  The COM T 2 L document must be produced at the customs office in the Member State of  destination where the goods are declared for the purpose of being placed under a customs procedure  other than that under which they arrived or, in the case of goods transported by sea, air or  pipeline, at the customs office where the goods are placed under a customs procedure. B. Conditions governing forms1.  The COM T 2 L document is made out on a form which conforms to  copy 4 of the specimen contained in Annex I to thisProtocol or to copy 4/5 of the specimen  contained in Annex II to this Protocol. For consignments comprising more than one type of goods, forms which conform to copy 4 or to copy  4/5 of the specimen contained in Annexes III or IV respectively of this Protocol may be used as  supplementary documents. However, where the COM T 2 L document is printed by a computerized declaration processing system,  forms which conform to copy 4 or to copy 4/5 of the specimen contained in Annex I or II  respectively of this Protocol may be used as supplementary documents. For consignments comprising more than one type of goods, alternatively loading lists may be used. 2.  Only the boxes indicated at the top of the form under the heading 'important note' should be  completed by the declarant. 3.  Forms must be completed by typewriter or by a mechanographical or similar process. They may  also be filled in legibly by hand in ink and in block capitals. They must contain no erasures or overwriting. Any alterations must be made by crossing out the  incorrect particulars and, where appropriate, adding those required. Any alterations made in this  way must be initialled by the person making them and authenticated by the customs authorities at  the office of departure or the issuing office. The latter may, where necessary, require a new  declaration to be lodged. 4.  Forms must be completed in the language specified by the competent authorities of the Member  State of departure. 5.  Any unused spaces in the boxes to be completed by the declarant must be struck through so that  no subsequent entries can be made. C. Details concerning specific boxesThe maximum number of boxes which need to be filled in are as  follows: boxes 1 (except second subdivision), 2, 3, 4, 5, 14, 31, 32, 33, 35, 38, 40, 44, 54.  1.  Declaration: Enter the symbol 'COM' in the left-hand section and the symbol 'T 2 L' in the  right-hand section of box 1. If any supplementary documents are used, box 1 of the relevant form(s) must be completed as  follows: enter the symbol 'COM' in the left-hand section and the symbol 'T 2 L bis' in the  right-hand section.  2.  Consignor/exporter: enter the full name and address of the person or company concerned. As far  as the identification number is concerned, the notice may be completed by theMember States  (identification number allocated to the person concerned by the competent authorities for fiscal,  statistical or other purposes). In the case of grouped consignments, the Member States may provide  that the word 'various' be entered in this box and that the list of consignors be attached to the  declaration. For Community transit purposes this box is optional for the Member States.  3.  Forms: enter the serial number of the form among the total number of forms used. Examples: if the COM T 2 L document is made out on a single form, enter 1/1, if the COM T 2 L  document comprises a supplementary COM T 2 L bis document, enter 1/2 on the COM T 2 L document and  2/2 on the supplementary document; if the COM T 2 L document comprises two supplementary COM T 2 L  bis documents, enter 1/3 on the COM T 2 L document, 2/3 on the first COM T 2 L bis document and 3/3  on the second COM T 2 L bis document. 4.  Loading lists: enter the number of loading lists attached to the COM T 2 L documents.  5.  Items: enter the total number of items declared by the person concerned in all the declaration  forms (COM T 2 L and supplementary forms or loading lists) used. The number of items must  correspond to the number of 'description of the goods' boxes to be completed. 14.  Declarant/representative: enter the full name and address of the person or company concerned  in accordance with the provisions in force. If the declarant and the consignor are the same person,  enter the word 'consignor'. As far as the identification number is concerned, the notice may be  completed by the Member States (identification number allocated to the person concerned by the  competent authorities for fiscal, statistical or other purposes). 31.  Packages and description of goods - marks and numbers - container No: enter the marks,  numbers, quantity and kind of packages or, in the case of unpackaged goods, the number of such  goods covered by the declaration, or the word 'bulk', as appropriate, together with the particulars  necessary to identify the goods. Description of the goods means the normal trade description  expressed in sufficiently precise terms to allow their identification and classification. This box  must also show theparticulars required by any specific rules (excise duties, etc.). If containers  are used, the identifying marks of the container should also be entered in this box. 32.  Item No: enter the serial number of the item in question, and the total number of articles  declared in the COM T 2 L and in the supplementary forms or loading lists used, as defined in the  note on box 5. 33.  Commodity code: enter the statistical code number corresponding to the item in question where  Community rules so require. This box need only be completed on COM T 2 L documents made out in  Austria and Switzerland when the statistical code number is shown on the documents completed in a  Member State. 35.  Gross mass (kg): enter the gross mass of the goods described in the corresponding box 31,  expressed in kilograms. The gross mass is the aggregate mass of the goods with all their packing,  excluding containers and other transport equipment. 38.  Net mass (kg): enter the net mass of the goods described in the corresponding box 31,  expressed in kilograms. The net mass is the mass of the goods themselves without any packaging. This information should be given only where Community rules so require. This box need only be  completed on COM T 2 L documents made out in Austria and Switzerland when the net mass is shown on  the documents completed in a Member State. 40.  Summary declaration/previous document: for goods carried under TIR or Rhine Manifest  procedures or under cover of an ATA carnet, enter 'TIR', 'Rhine Manifest' or 'ATA' as appropriate,  followed by the date of issue and reference number of the document corresponding to the procedure  used. 44.  Additional information/documents produced/certificates and authorizations: enter the details  required under any specific rules applicable in the country of dispatch and the reference numbers  of the documents produced in support of the declaration, including the serial numbers of any  control copies T 5. 54.  Place and date, signature and name of the declarant or his representative: subject to specific  provisions to be adopted with regard to the use of computerized systems, the signature of the  person concerned must be given on the COM T 2 L document, followed by the full name of that person.  When the person concerned is a legal person, the signatory should add his status after this  signature and name.  ANNEX IX CODES TO BE USED IN THE FORMS FOR MAKING T 1 AND T 2 DECLARATIONS BOX  1: DECLARATIONFirst subdivisionThe symbols applicable are as follows: COM: - declaration for internal Community transit procedure in the context of an intra-Community trade  operation, - document establishing the Community status of the goods. EX: - declaration for dispatch to another Member State of non-Community goods, - declaration for export outside the customs territory of the Community. Second subdivisionThis subdivision must not be used when the form is used only for the Community  transit procedure or as a document establishing the Community status of the goods. Third subdivisionThis subdivision must be completed only when the form is to be used for the  purposes of the Community transit procedure or as a document proving the Community status of the  goods. The symbols applicable are as follows: T 1: - Goods moving under the external Community transit procedure. T 2: - Goods moving under the internal Community transit procedure. T: - Mixed consignment of T 1 and T 2 goods, specified in separate supplementary forms or loading  lists for each type of goods. (The empty space after the symbol T should be struck through). T 2 L: - Document establishing the Community status of the goods. During the transitional period following the accession of new Member States to the European  Economic Community, the symbols T 2 and T 2 L should be followed, where necessary, by the  appropriate symbol, i.e.: ES: For goods having the status of 'Spanish' goods; PT: For goods having the status of 'Portuguese' goods. BOX 19: CONTAINERThe codes applicable are given below: 0: Goods not transported in containers. 1: Goods transported in containers. BOX 25: MODE OF TRANSPORT AT THE BORDERThe list of codes applicable is given below: Code for modes of transport, mail and other consignmentsA. Single-figure code (obligatory). B. Two-figure code (second digit optional for Member States). >TABLE>BOX 27: PLACE OF LOADING/UNLOADINGCodes to be adopted by the Member States. BOX 33: COMMODITY CODETo be completed in accordance with the goods nomenclature. This box must be completed on declaration T 2 and COM T 2 L made out in Austria and Switzerland  with the particulars of box 33 of the corresponding documents completed in a Member State. BOX 44: ADDITIONAL INFORMATION CODE (A.I. CODE)Until the codes are harmonized at Community level,  this box will not be used. BOX 51: INTENDED TRANSIT OFFICESIndication of countriesA list of the codes applicable is given  below: BelgiumBDenmarkDKGermanyDGreeceELFranceFRIrelandIRLItalyITLuxembourgLUNetherlandsNLUnited  KingdomGBSwitzerlandCHAustriaASpainESPortugalPTBOX 52: GUARANTEEType of guarantee: A list of the codes applicable is given below: >TABLE>Indication of countries: The codes adopted for box 51 are applicable. BOX 53: OFFICE OF DESTINATION (AND COUNTRY)The codes adopted for box 51 are applicable.