Amended proposal for a European Parliament and Council Regulation (EC) amending Regulation (EEC) No 2913/92 establishing the Community customs code (transit)
Date: 1998-07-03
Institutions: European Commission
Subjects: EU customs procedure, Union transit, customs regulations, legal code, transit

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, 
to 
prevent  products  covered  by  or  benefiting 
from export  measures  from  either  evading 
or  benefiting  unjustifiably 
such 
measures ". 

in  order 

from 

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: 

"(a) journeys by air;" 

"Article 94 

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. 

a 

single 

covering 

2.  The  guarantee  shall  be  an  individual 
guarantee 
transit 
operation  unless the principal  is  authorised 
by  the  customs  authorities  of  the  member 
state  where  he  is  established  to  use  a 
comprehensive  guarantee 
a 
number of transit operations. 

covering 

3.  Authorisation  shall  only  be  granted  to 
persons who: 

(a)  are  established 
Community; 

in 

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 
additionally 
of 
authorised 
comprehensive 
guarantee  for  a reduced  amount  or to  have 
a guarantee waiver. 

reliability  may 
to  use 

be 

a 

on 

5.  This  authorisation  may  provide  for 
the 
the 
restrictions 
comprehensive  guarantee  or  guarantee 
waiver  with  regard  to  goods  which  are 
considered  to  present  an  increased  risk  of 
fraud. 

use 

of 

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 
transit  operations 
external  Community 
carried  out  by  him  shall  be  determined  in 
accordance with the committee procedure." 

1. Except  in cases to  be  determined  where 
necessary 
the 
Committee  procedure,  no  guarantee  need 
be furnished  for: 

accordance  with 

in 

(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 
to  in  paragraph  1(b)  may  be 
referred 
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 

L-2985 Luxembourg 

y