Decision No 3/94 of the EEC-EFTA Joint Committee on Common Transit of 8 December 1994 amending Appendix II to the Convention of 20 May 1987 on common transit
Date: 1994-12-08
Institutions: EEC–EFTA Joint Committee
Subjects: EFTA countries, Union transit, customs formalities, guarantee, single document













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21994D1231(21)

Decision No 3/94 of the EEC-EFTA Joint Committee on Common Transit of 8 December 1994 amending Appendix II to the Convention of 20 May 1987 on common transit  


Official Journal L 371 , 31/12/1994 P. 0006 - 0008 





DECISION  No 3/94 OF THE EEC-EFTA JOINT COMMITTEE ON COMMON TRANSIT of 8 December 1994 amending Appendix II  of the Convention of 20 May 1987 on common transit (94/949/EC) THE JOINT COMMITTEE, Having regard to the Convention of 20 May 1987 on common transit (1), and in particular Article 15  (3) (a) thereof, Whereas Appendix II of the Convention contains, inter alia, specific provisions relating to  guarantees; Whereas because of a significant increase of fraud in common transit operations, it is necessary to  widen the application of Articles 34A and 34B (2) of Appendix II of the Convention of 20 May 1987  on common transit and to introduce further flexibility in the application of Article 34B of this  Appendix. Articles which lay down respectively the rules for forbidding and increasing the level of  the comprehensive guarantee, by amending these Articles and deleting the Annex containing the list  of sensitive goods, and to align the corresponding provisions of Article 41 of Appendix II  concerning the increase of the flat rate guarantee, HAS DECIDED AS FOLLOWS: Article 1 Appendix II of the Convention is amended as follows: 1. Article 34A, first subparagraph, is replaced by the following: 'When T1 or T2 operations present, because of the nature of the goods concerned, exceptional risks  of fraud, on request of one or more Contracting Parties, the use of the comprehensive guarantee may  be temporarily forbidden with regard to such goods by a decision of the Joint Committee.' 2. Article 34B is replaced by the following: 'Article 34B Without prejudice to the provisions of Article 34A of this Appendix the level of the comprehensive  guarantee shall be determined as follows: 1. The amount of the guarantee shall be set at least at 30 % of the duties and other charges  payable according to the procedures laid down in point 4 below or on the basis of any other method  of calculation that achieves the same result. 2. The comprehensive guarantee shall be fixed at a level equal to the full amount of duties and  other charges payable, under the provisions of point 4 below or on the basis of any other method of  calculation that achieves the same result, when it is intended to cover T1 or T2 operations  concerning goods, having been the subject of a decision of the Joint Committee adopted by means of  an accelerated written procedure by which the Contracting Parties have agreed that the transit  procedure presents increased risks of fraud. The Contracting Parties shall take, from the introduction of the written procedure, the necessary  measures to take account of the subject of the proposed decision. However, the competent authorities of the countries concerned may set the amount of the guarantee  at 50 % of the duties and other charges payable for persons: - who are established in the country where the guarantee is furnished, - who are regular users of the common transit system, - whose financial situation is such that they can meet their commitments, and - who have not committed any serious infringement of customs or tax laws. If this subparagraph is applied, the office of guarantee shall enter in box 7 of the certificate of  guarantee provided for in Article 35 of this Appendix one of the following statements: - aplicación del segundo apartado del punto 2 del artículo 34 ter del Apéndice II del Convenio de  20 de mayo de 1987 - anvendelse af artikel 34 b, nr. 2, andet afsnit, tillaeg II til konventionen af 20. maj 1987 - Anwendung von Artikel 34b, Nummer 2, zweiter Unterabsatz der Anlage II des UEbereinkommens vom 20.  Mai 1987 - aaoeáñìïãÞ ôïõ UEñèñïõ 34B, óçìaassï 2, aeaaýôaañï aaaeUEoeéï ôïõ ðñïóáñôÞìáôïò II ôçò óýìâáóçò ôçò 20çò  ÌáÀïõ 1987 - application of the second subparagraph of Article 34 B (2) of Appendix II of the Convention of 20  May 1987 - application de l'article 34 ter, point 2 deuxième alinéa de l'appendice II de la Convention du 20  mai 1987 - applicazione dell'articolo 34 ter, punto 2 secondo comma dell'appendice II della Convenzione del  20 maggio 1987 - toepassing artikel 34 ter, punt 2, tweede alinea van aanhangsel II bij de Overeenkomst van 20 mei  1987 - aplicação do ponto 2, segundo parágrafo, do artigo 34o. B do apêndice II da Convenção de 20 de  Maio de 1987 - 20. paeivaenae toukokuuta 1987 tehdyn yleissopimuksen II liitteen 34 B artiklan 2 kohdan toista  alakohtaa sovellettu - Beiting b-lidar 2. mgr. 2. toelul. 34. gr. II. vidbaetis vis samninginn frá 20. maí 1987 - anvendelse av Artikkel 34 b, nummer 2, andre avsnitt av vedlegg II til konvensionen av 20. mai  1987 - tillaempning av artikel 34 b, punkten 2, andra stycket, i bilaga II till konventionen av 20. maj  1987 3. Where the Common transit declaration includes other goods besides those covered by point 2 of  this Article the provisions relating to the amount of the comprehensive guarantee shall be applied  as if the two categories of goods were covered by separate declarations. However, account shall not be taken of the presence of goods of either category if the quantity or  value thereof is relatively insignificant. 4. In order to apply this Article the office of guarantee shall make an evaluation over a period of  one week of: - consignments made, - the duties and other charges payable taking account of the highest level of taxation applicable  in one of the countries concerned. This evaluation shall be made on the basis of the commercial and accounting documentation of the  person concerned in respect of goods transported during the past year, the amount obtained then  being divided by 52. In the case of new operators the office of guarantee shall in collaboration with the person  concerned estimate the quantity, value and taxes applicable to the goods being transported over a  given period based on data already available. The office of guarantee shall by extrapolation  determine the likely value of and taxes on the goods to be transported during a period of one  week. The office of guarantee shall carry out an annual review of the amount of the comprehensive  guarantee, in particular on the basis of information from the offices of departure, and shall if  appropriate adjust the amount. 5. At least once a year, the Joint Committee shall determine whether or not, the measures taken  under point 2 of this Article need to be continued.' 3. Article 41 is amended as follows: - In paragraph 2 the following subparagraph is added: 'In particular, a transport operation shall be considered as involving increased risks when it  concerns goods to which, with respect to the use of the comprehensive guarantee, the provisions of  Articles 34A or 34B (2) are applicable.' - Paragraph 3 first subparagraph is replaced by the following: 'Additionally, the carriage of goods listed in Annex VIII shall give rise to an increase in the  amount of the flat-rate guarantee where the quantity of goods carried exceeds the quantity  corresponding to the flat-rate amount of ECU 7 000.' 4. Annex VIII A of Appendix II of the Convention is deleted. Article 2 This Decision shall enter into force on 1 April 1995. Done at Brussels, 8 December 1994. For the Joint Committee The chairman Peter WILMOTT (1) OJ No L 226, 13. 8. 1987, p. 2.