Council Resolution of 21 June 1999 on the reform of the customs transit systems
Date: 1999-06-21
Institutions: Council of the European Union
Subjects: EU customs procedure, administrative reform, information technology applications, transit

9.7.1999

EN

Official Journal of the European Communities

C 193/1

I

(Information)

COUNCIL

COUNCIL RESOLUTION

of 21 June 1999

on the reform of the customs transit systems

(1999/C 193/01)

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European
Community,

Whereas:

(1) Customs transit procedures have developed,

for both
into
economic operators and customs administrations,
proven instruments of commercial policy, essential
for
facilitating and managing the huge growth of international
trade in goods; this applies in equal measure to:

(cid:151) the Community transit procedure for the carriage of
the
goods within the Community on the basis of
Community Customs Code (1).

(cid:151) the common transit procedure for trade between the
the EFTA countries and the Visegrad
the EC-EFTA multilateral

Community,
countries on the basis of
Convention on a common transit procedure (2), and

(cid:151) the transit procedure under cover of TIR carnets for
trade in goods between the Community Member
States and the other Contracting Parties to the TIR
Covention (3), particularly in central
and eastern
Europe,

under which goods can be dispatched either within the
Community customs territory or between this territory
and third countries with a minimum of formalities and
with customs duties and national charges suspended;

the common transit

isation, experience with the development of transit trade
as a result of completion of the internal market and the
system to
planned extension of
further central and eastern European countries,
transit
procedures will become increasingly important in future,
even after Community enlargement; Community customs
administrations currently process some 20 million transit
operations each year on the basis of standard customs
documents;

(3) The customs

transit

systems have been fraudulently
exploited by international
in
criminal organisations,
particular in relation to the smuggling of heavily taxed
goods
(cigarettes, alcohol) and sensitive CAP goods
(meat, milk powder, sugar, etc.) sent by road;

(4) Problems with fraud led to the early adoption of measures
that have already made economic
and special
operators
considerably
more alert to the risks and have helped curb abuse of
the transit systems;

administrations

customs

rules

and

(5) However, in view of the deficiencies that have in practice
the large
transit reform must be

occurred in applying the system because of
number of
continued vigorously;

transit operations,

(6) The European Parliament’s

recommendations and the
proposals which the Commission made on that basis in
its action plan for transit in Europe (4) are the main bases
for the measures needed to ensure more efficient conduct
and control of transit procedures;

(2) In view of the constant increase in the volume of traffic
arising from the opening of borders with the countries of
central and eastern Europe and the process of global-

(1) Council Regulation (EC) No 2913/92 of 12 October 1992 estab-
lishing the Common Customs Code (OJ L 302, 19.10.1992, p. 1).
Regulation as last amended by Regulation (EC) No 955/1999 (OJ
L 119, 7.5.1999, p. 1).

(2) Convention of 20 May 1987 on a common transit procedure (OJ

L 226, 18.8.1987, p. 2).

(3) Customs Convention on the International Transport of Goods under

cover of TIR carnets of 14 November 1975.

(7) In the light of previous experience in implementing the
action plan, and taking into consideration the progress
the Presidency on the reform of customs
report of
transit procedures, which the Council took note of on
21 June 1999,
legislative and
further efforts aimed at
operational measures and computerisation of the transit
system should be spelled out in detail, so that further
practical progress can be made as quickly as possible;

(4) Commission communication of the European Parliament and the
Council (cid:151) Action plan for transit in Europe (cid:151) A new customs
policy (OJ C 176, 10.6.1997, p. 3).

C 193/2

EN

Official Journal of the European Communities

9.7.1999

(8) In the interests of both economic operators and customs
administrations, reform of the Community transit system
should as far as possible go hand in hand with reform of
the
common transit procedure agreed between the
Community and the EFTA and Visegrad countries;

(9) Changes in the legal requirements of these very different
spheres are to be based on a thorough analysis of the
reference
actual
situation and the new frame of
the
determined by the practical experience acquired;
general
the new
rule should be that
provisions should receive first priority;

the quality of

(10) The operational measures put

in hand require further
consistent joint efforts if progress is to be made towards
the aims of Decision No 210/97/EC of
the European
the Council of 19 December 1996
Parliament and of
adopting an action programme for customs
in the
Community (Customs 2000) (1) of having European
customs administrations function as one;

(11) It is also appropriate to bear in mind the aims already
pursued by the Council Resolution of 23 November 1995
on the computerisation of customs transit systems (2), if
computerisation of
in all
countries concerned is to be attained as soon as possible,

customs

systems

transit

SUPPORTS

the European Parliament’s conclusions that customs transit
systems are vital to the achievement of an efficient economic
structure in Europe and that it must therefore be ensured that
they
and controllable
in a
environment,

function effectively

secure

NOTES

border goods traffic as well as, in order to continue the
prevention of and the fight against
fraud, a sufficiently
secure system of suspending duties;

(cid:151) that reform of the customs transit systems must proceed,
taking due consideration of the views of business, by means
legislative and uniform operational measures, together
of
with rapid computerisation,
countries
concerned,

throughout

all

(cid:151) that the necessary legislative steps and uniform operational
measures, making for harmonised application of
the
relevant provisions by economic operators and customs
administrations, will be taken in order of urgency,

INVITES

(cid:151) the Commission, taking into account the abovementioned
aims of reform of the transit systems, to proceed apace in
partnership with the Member States and in dialogue with
business, priority should go to the measures for uniform
application of the transit rules and timely introduction of
the necessary legislative changes,

(cid:151) the Member States for their part to contribute actively to
the reform of the transit systems taking due consideration
of the views of business by:

(cid:151) maintaining priority to the transit reform,

(cid:151) taking appropriate operational measures to ensure the

proper functioning of the transit systems,

(cid:151) taking the necessary steps to ensure a rapid implemen-
tation of the computerisation of the transit systems,

that considerable progress has been made, particularly in the
legislative area, in the reform of the transit systems,

INVITES

AGREES

(cid:151) that reform of the customs transit systems should ensure
to facilitate cross-

their continuation as an instrument

the Commission to convey this Resolution to the Contracting
Parties to the EC-EFTA Convention on a common transit
procedure, with a view to adoption of a Joint Committee
Recommendation that reflects it as closely as possible.

(1) OJ L 33, 4.2.1997, p. 24.
(2) OJ C 327, 7.12.1995, p. 2.