Commission Regulation (EC) No 2787/2000 of 15 December 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
Date: 2000-12-15
Institutions: European Commission
Subjects: CCT duties, EU customs procedure, common customs tariff, customs regulations

27.12.2000

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Official Journal of the European Communities

L 330/1

I

(Acts whose publication is obligatory)

COMMISSION REGULATION (EC) No 2787/2000

of 15 December 2000

amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of
Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty establishing the European
Community,

The problems encountered in recent years in connection
with the transit procedures have caused significant
losses for the budgets of the Member States and the
Community and have represented a constant threat to
European business and traders.

Having regard to Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community Customs Code (1),
as last amended by Regulation (EC) No 2700/2000 of the
(hereinafter
European Parliament
referred to as (cid:145)the Code(cid:146)), and in particular Article 249 thereof,

the Council (2),

and of

Whereas:

(1)

(2)

(3)

Member States may wish to engage in simplification test
programmes to evaluate initiatives taken in particular at
international
level, to harmonise and simplify customs
procedures. Without prejudice to the application of
Council Regulation (EC) No 1172/95 of 22 May 1995
on the statistics relating to the trading of goods by the
Community and its Member States with non-member
countries (3), as last amended by Regulation (EC) No
374/98 (4),
of
require
derogations
application of Commission
Regulation (EEC) No 2454/93 (5), as last amended by
Regulation (EC) No 1602/2000 (6),
the period
necessary to carry out such test programmes.

this
type
from the

initiative may

for

Experience has shown that some of the provisions on
authorising the operation of regular shipping services
should be adjusted.

Simpler and clearer Community transit rules would
benefit business and customs services alike.

(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 311, 12.12.2000, p. 17.
(3) OJ L 118, 25.5.1995, p. 10.
(4) OJ L 48, 19.2.1998, p. 6.
(5) OJ L 253, 11.10.1993, p. 1.
(6) OJ L 188, 26.7.2000, p. 1.

(5)

(6)

(7)

(8)

(9)

These procedures should therefore be modernised to
make them more business-oriented while still ensuring
effective protection of
the
Member States and the Community.

the public interests of

The circumstances in which use of
the Community
transit procedure is mandatory should be defined more
clearly.

to all

A clear distinction should also be made between a
and
applicable
standard procedure
simplifications applicable only to traders complying
with certain conditions. This calls
for a balanced
approach which takes risk into account and benefits
reliable traders by specifically authorising them to use
simplifications while maintaining the principle of free
access to the basic transit procedure.

traders

To ensure uniform application of Article 94(4) of the
Code, rules and conditions should be laid down for
reducing the amount of a comprehensive guarantee and
waiving guarantees. The rules and conditions should
take into account both an operator’s reliability and the
risks attaching to the goods.

circumstances

The
lower
in which
comprehensive guarantee or a comprehensive guarantee
may be prohibited for goods involving greater risks
should also be set out.

use

of

a

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(10)

Pending the coming on stream of the full computerised
transit system, the administration of and controls on the
Community transit procedures could be improved by
incorporating in the provisions a number of
rules
clearly stating the procedures to be applied and the time
limits to be observed to ensure a quality service for
transit users.

(11) New provisions should be added to Community transit
legislation to facilitate and speed up debt recovery.

1.

The following Article 4c is added in Part I, Title I, Chapter
3:

(cid:145)Article 4c

For test programmes using data-processing techniques
designed to evaluate possible simplifications, the customs
authorities may, for the period strictly necessary to carry
out the programme, waive the requirement to provide the
following information:

(12)

Certain corrections should be made to the content with
regard to references to the TIR Convention.

(a)

the declaration provided for in Article 178(1);

(13)

(14)

(15)

In view of technical progress in the production of malt,
the standard rates of yield with regard to unroasted and
roasted malt should be adjusted.

Commission Regulation (EC) No 2513/98 (1) updates
Annex I to Regulation (EEC) No 1501/95 (2) which sets
out the processing coefficients for the production of
unroasted and roasted malt used in order to calculate
the export refunds on processed products. The standard
rates of yield should therefore be calculated on the basis
of those coefficients.

in terms of

To avoid disadvantages
the advance
payment of export refunds in accordance with Council
Regulation (EEC) No 565/80 (3), as last amended by
Regulation (EC) No 2026/83 (4), provision should be
made to the new standard rates of yield for prefinanced
goods to apply with effect from 1 September 1998.

(16)

Regulation (EEC) No 2454/93 should be amended
accordingly.

(b) by way of derogation from Article 222(1),

the
particulars relating to certain boxes of
the Single
Administrative Document which are not necessary for
the identification of the goods and which are not the
factors on the basis of which import or export duties
are applied.

However, the information shall be available on request in
the framework of a control operation.

The amount of import duties to be charged in the period
covered by a derogation granted pursuant
to the first
subparagraph shall not be lower than that which would
be levied in the absence of a derogation.

in

such

engage

States wishing

Member
test
to
programmes shall provide the Commission in advance
with full details of
the proposed test programme,
including its intended duration. They shall also keep the
implementation and
Commission informed of actual
the other
results. The Commission shall
Member States.(cid:146)

inform all

(17)

Certain transitional provisions of the present Regulation
should replace those in Article 2 of Commission
Regulation (EC) No 502/1999 (5). For reasons of clarity,
the latter should therefore be deleted.

2.

3.

(18)

The measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

In Article 215(1), second subparagraph, the figures (cid:145)(1, 4,
5 and 7)(cid:146) are replaced by the figures (cid:145)(1, 4 and 5)(cid:146).

In the first indent of Article 263, the words (cid:145)Articles 406
to 409(cid:146) are replaced the words (cid:145)Articles 406, 407 and
408(cid:146).

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EEC) No 2454/93 is amended as follows:

(1) OJ L 313, 21.11.1998, p. 16.
(2) OJ L 147, 30.6.1995, p. 7.
(3) OJ L 62, 7.3.1980, p. 5.
(4) OJ L 199, 22.7.1983, p. 12.
(5) OJ L 65, 12.3.1999, p. 1.

4.

The heading of Part II, Title II is replaced by:

(cid:145)CUSTOMS STATUS OF GOODS AND TRANSIT(cid:146)

5.

Chapters 1 and 2 of Part II, Title II are deleted.

6. Article 313(2) is amended as follows:

(a)

in the first subparagraph, point (a) is replaced by the
following:

(cid:145)(a) goods brought into the customs territory of the
Community in accordance with Article 37 of the
Code.

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Nevertheless in accordance with Article 38(5) of
customs
the Code, goods brought
territory of the Community shall be deemed to be
Community goods unless it
is established that
they do not have Community status:

into the

(cid:151) where, if carried by air, the goods have been
in the
loaded or transhipped at an airport
for
territory,
Community
consignment
in the
airport
Community customs territory, provided that
they are carried under cover of a single
transport document drawn up in a Member
State, or

customs
to another

(cid:151) where, if carried by sea, the goods have been
shipped between ports
in the Community
customs territory by a regular shipping service
authorised in accordance with Articles 313a
and 313b(cid:146);

(b) the second subparagraph is deleted.

7. Article 313b is amended as follows:

(a) Paragraphs 1 and 2 are replaced by the following:

(cid:145)1. Where a shipping company defining its service,
makes an application, the customs authorities of a
Member State in whose territory that company is
established may, with the agreement of
the other
Member States concerned, authorise the establishment
of a regular shipping service.

The application shall contain the following

2.
details:

(a)

the ports concerned,

8. Article 314 is amended as follows:

(a)

In paragraph 1,
(cid:145)under
paragraph 2(cid:146) are replaced by (cid:145)in accordance with
Article 314c(1)(cid:146).

the words

sentence,

first

(b) Paragraph 2 is deleted.

(c)

In paragraph 3, the phrase (cid:145)in paragraph 2(cid:146) is replaced
by the phrase (cid:145)in Article 314c(1)(cid:146).

(d) Paragraph 4 is deleted.

9.

The following text is inserted after Article 314:

(cid:145)Article 314a

The customs administrations of the Member States shall
in checking the authenticity and
assist one another
accuracy of
the
procedures used in accordance with the provisions of this
Title to prove the Community status of goods have been
correctly applied.

and verifying that

the documents

S e c t i o n 2

Proof of Community status

Article 314b

the purposes of

For
(cid:147)competent office(cid:148)
means the customs authorities responsible for certifying
the Community status of goods.

this Section,

(b) the names of the vessels assigned to the regular

Article 314c

service, and

(c) any further information required by the customs
the shipping service’s

in particular

authorities,
timetable.(cid:146)

the
1. Without prejudice
internal Community transit procedure, proof
the
goods have Community status may be established solely
by one of the following means:

to goods placed under
that

(b) In paragraph 3, points (a) and (b) are replaced by the

(a) by one of the documents provided for in Articles 315

following:

to 317b;

(cid:145)(a) are established in the Community and whose
competent
available

to the

records will be
customs authorities;

(b) have not committed any serious or

repeated
offences in connection with the operation of a
regular shipping service(cid:146).

(c)

last sentence, the words (cid:145)using the
In paragraph 6,
procedure provided for in paragraph 4(cid:146) are deleted
and the following new sentences added:

(b)

in accordance with the rules laid down in Articles
319 to 323;

(c) by the

accompanying document
Commission Regulation (EEC) No 2719/92 (*);

referred to in

(d) by the document provided for in Article 325;

(e) by the label provided for in Article 462a(2);

(f) by the document provided for

in Article 816

certifying the Community status of the goods; or

(cid:145)If the details required in paragraph 2(a) change, the
procedure provided for in paragraph 4 shall apply.(cid:146)

(g) by the T5 control copy described in Article 843.

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2. Where the documents or
referred to in
paragraph 1 are used for Community goods with
packaging not having Community status, the document
certifying the Community status of the goods shall bear
one of the following endorsements:

rules

10. Article 315 is replaced by the following:

(cid:145)Article 315

(a) envases N

(b) N-emballager

(c) N-Umschlie(cid:223)ungen

(d) Rtrjetar(cid:223)a M

(e) N packaging

(f) emballages N

(g)

imballaggi N

(h) N-verpakkingen

(i) embalagens N

(j) N-pakkaus

(k) N f(cid:246)rpackning.

3.
Subject to the conditions for issuing the documents
being met, the documents referred to in Articles 315 to
323 may be issued retroactively. Where this is the case,
they shall bear one of the following phrases in red:

(l) Expedido a posteriori,

(m) Udstedt efterfoelgende,

(n) Nachtr(cid:228)glich ausgestellt,

(o) Ejdoh(cid:221)m ej sxm trs(cid:221)qxm,

(p) Issued retroactively,

(q) DØlivrØ a posteriori,

(r) Rilasciato a posteriori,

(s) Achteraf afgegeven,

(t) Emitido a posteriori,

(u) Annettu j(cid:228)lkik(cid:228)teen,

(v) Utf(cid:228)rdat i efterhand.

S u b s e c t i o n 1

T2L document

1.
Proof of the Community status of goods shall be
furnished by the production of a T2L document. That
document
shall be drawn up in accordance with
paragraphs 3 to 5.

from a part of

Proof of the Community status of goods consigned
2.
to or
the
Community, where Directive 77/388/EEC does not apply,
shall be furnished by the production of a T2LF document.

the customs

territory of

Paragraphs 3 to 5 of this Article and Articles 316 to 324f
shall apply mutatis mutandis to the T2LF document.

3.
The T2L document shall be made out on a form
corresponding to Copy 4 or Copy 4/5 of the specimen in
Annexes 31 and 32.

Where necessary, the said form may be supplemented by
one or more continuation sheets corresponding to Copy
4 or Copy 4/5 of the specimen in Annexes 33 and 34.

Where Member States do not authorise the use of
continuation sheets when a computerised system is used
to produce declarations, the form shall be supplemented
by one or more forms corresponding to Copy 4 or Copy
4/5 of the specimen in Annexes 31 and 32.

The person concerned shall enter

4.
in the
right-hand subdivision of box 1 of the form and (cid:147)T2Lbis(cid:148)
any
in the
continuation sheets used.

right-hand subdivision of box 1 of

(cid:147)T2L(cid:148)

5.
Loading lists drawn up in accordance with the
specimen in Annex 45 and made out in accordance with
Annex 44a may be used instead of continuation sheets as
the descriptive part of a T2L document.(cid:146)

11. The following Article 315a is inserted:

(cid:145)Article 315a

The
customs authorities may authorise any person
fulfilling the conditions of Article 373 to use as loading
lists lists which do not comply with all the requirements
of Annexes 44a and 45.

(*) OJ L 276, 19.9.1992, p. 1.(cid:146)

Article 385(1), second subparagraph,
apply mutatis mutandis.(cid:146)

(2) and (3) shall

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12. Article 316 is replaced by the following:

(cid:145)Article 316

Subject

1.
document shall be drawn up in a single original.

to the provisions of Article 324f, a T2L

At

the request of

2.
the person concerned, T2L
documents and, where necessary, any continuation sheets
or loading lists used, shall be endorsed by the competent
office. Such endorsements shall comprise the following,
which should, as far as possible, appear in box (cid:147)C. Office
of departure(cid:148):

(a)

(b)

in the case of T2L documents, the name and stamp of
the competent office, the signature of an official of
that office, the date of endorsement and either the
registration number or the number of the dispatch
declaration, where this is required;

in the case of continuation sheets or loading lists, the
number appearing on the T2L document, which shall
be entered by means of a stamp including the name
of
is
the competent office, or by hand; where it
entered by hand,
it shall be accompanied by the
official stamp of the said office.

The documents
concerned.(cid:146)

shall be

returned

to the person

13. The following is inserted after Article 316:

(cid:145)S u b s e c t i o n 2

Commercial documents(cid:146).

4.
If the total value of the Community goods covered
by the invoice or transport document, completed and
signed in accordance with paragraph 2 of this Article or
Article 224, does not exceed EUR 10 000, the person
concerned shall not be required to submit that document
for endorsement by the competent office.

In that case,
include,
paragraph 2, the particulars of the competent office.(cid:146)

the invoice or transport document shall
in

in addition to the information set out

15. Article 317a is amended as follows:

(a)

In paragraph 2, the second subparagraph is amended
as follows:

(i) Point (c) is replaced by the following:

(cid:145)(c) the normal

trade description of

including sufficient detail
identification;(cid:146).

the goods
their

to permit

(ii) Point (f) is replaced by the following:

(cid:145)(f)

the following entries for the status of
goods:

the

(cid:151) the letter (cid:147)C(cid:148) (equivalent to (cid:147)T2L(cid:148)) for goods
be

Community

status

can

whose
demonstrated,

Community

(cid:151) the letter (cid:147)F(cid:148) (equivalent to (cid:147)T2LF(cid:148)) for goods
whose
be
demonstrated, consigned to or originating in a
part of
territory
the Community customs
where the provisions of Directive 77/388/EEC
do not apply,

status

can

(cid:151) the letter (cid:147)N(cid:148) for all other goods.(cid:146)

14. Article 317(2), (3) and (4) is replaced by the following:

(b) Paragraph 3 is replaced by the following:

least

include at

the consignor, or of

(cid:145)2.
The invoice or transport document referred to in
paragraph 1 shall
the full name and
the person concerned
address of
where this is not the consignor, the number and kind,
marks
a
description of the goods, the gross mass in kilograms and,
where necessary, the container numbers.

and reference numbers of

the packages,

(cid:145)3.
At the request of the shipping company, the
manifest it has duly completed and signed shall be
endorsed by the competent office. The endorsement
shall include the name and stamp of the competent
office, the signature of an official at that office and
the date of endorsement.(cid:146)

The person concerned shall mark the said document
clearly with the (cid:147)T2L(cid:148)
symbol, accompanied by his
handwritten signature.

16. The following Article 317b is inserted:

(cid:145)Article 317b

endorsed by

3.
At the request of the person concerned, the invoice
or transport document duly completed and signed by him
competent office. The
the
shall be
include the name and stamp of the
endorsement shall
competent office,
that
the signature of an official of
office, the date of endorsement and either the registration
number or the number of the dispatch declaration where
such a declaration is required.

Where
the simplified Community transit procedures
provided for in Articles 444 and 448 are used, proof of
Community status shall be provided by entering the letter
(cid:147)C(cid:148) (equivalent to (cid:147)T2L(cid:148)) alongside the relevant items on
the manifest.(cid:146)

17. Article 318 is deleted and the following is inserted:

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(cid:145)S u b s e c t i o n 3

Article 324c

Other proof specific to certain operations(cid:146)

18.

In Article 319(1), first sentence, the words (cid:145)and subject to
Article 314(2)(cid:146) are deleted.

19.

In Article 320, point (b) is replaced by the following:

(cid:145)(b) in other cases,

in accordance with Articles 315 to

319 and 321, 322 and 323.(cid:146)

20.

In Article 321,
replaced by the words (cid:145)Articles 315 to 317b(cid:146).

the words (cid:145)Articles 315 to 318(cid:146) are

21. Articles 323a and 324 are deleted and the following

subsection 4 is inserted.

(cid:145)S u b s e c t i o n 4

Proof of Community status of goods provided by an
authorised consignor

Article 324a

referred to as

The customs authorities of each Member State may
1.
authorise any person, hereinafter
the
(cid:147)authorised consignor(cid:148), who satisfies the requirements of
Article 373 and proposes to establish the Community
status of goods by means of a T2L document
in
accordance with Article 315, or by means of one of the
documents stipulated in Articles 317 to 317b, hereinafter
to use such
(cid:147)commercial documents(cid:148),
referred to as
documents without
them for
endorsement to the competent office.

present

having

to

The provisions of Articles 374 to 378 shall apply,
to the authorisation referred to in

2.
mutatis mutandis,
paragraph 1.

Article 324b

The authorisation shall specify, in particular:

(a)

office

assigned

pre-
the
authenticating the forms used for drawing up the
documents concerned,
for the purposes of Article
324c(1)(a);

responsibility

for

(b) the manner in which the authorised consignor shall
establish that the forms have been properly used;

(c)

the excluded categories or movements of goods;

(d) the period within which and the manner in which the
authorised consignor shall notify the competent office
in order to enable it
to carry out any necessary
controls before departure of the goods.

1.
The authorisation shall stipulate that the front of the
commercial documents concerned or box (cid:147)C. Office of
the
departure(cid:148) on the front of
and, where
purposes of
appropriate, the continuation sheets, must be:

compiling T2L document

the forms used for

(a) stamped in advance with the stamp of

the office
referred to in Article 324b(a) and signed by an official
of that office; or

(b) stamped by the authorised consignor with a special
metal stamp approved by the customs authorities and
corresponding to the specimen in Annex 62. The
stamp may be pre-printed on the forms where the
printing is entrusted to a printer approved for that
purpose.

The provisions of Article 401 shall apply mutatis mutandis.

2.
Not later than on consignment of the goods, the
authorised consignor shall complete and sign the form.
He shall also enter in box (cid:147)D. Control by office of
departure(cid:148) of
clearly
the T2L document, or
identifiable space on the commercial document used, the
name of the competent office, the date of completion of
the document, and one of the following endorsements:

in a

(cid:151) Expedidor autorizado

(cid:151) Godkendt afsender

(cid:151) Zugelassener Versender

(cid:151) Ecjejqil(cid:221)moy aporsok(cid:221)ay

(cid:151) Authorised consignor

(cid:151) ExpØditeur agrØØ

(cid:151) Speditore autorizzato

(cid:151) Toegelaten afzender

(cid:151) Expedidor autorizado

(cid:151) Hyv(cid:228)ksytty l(cid:228)hett(cid:228)j(cid:228)

(cid:151) Godk(cid:228)nd avs(cid:228)ndare.

Article 324d

1.
The authorised consignor may be authorised not to
sign T2L documents or commercial documents used
bearing the special stamp referred to in Annex 62 which
are drawn up by an electronic or automatic data
processing system. Such authorisation shall be subject to
the
has
previously given those authorities a written undertaking
acknowledging his liability for the legal consequences
arising from all T2L documents or commercial documents
issued bearing the special stamp.

authorised

consignor

condition

that

the

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2.
T2L documents or commercial documents drawn up
in accordance with paragraph 1 shall contain in place of
the authorised consignor’s signature one of the following
endorsements:

(cid:151) Dispensa de firma

(cid:151) Fritaget for underskrift

(cid:151) Freistellung von der Unterschriftsleistung

(cid:151) Dem apaise(cid:223)sai tpocqau(cid:222)

(cid:151) Signature waived

(cid:151) Dispense de signature

(cid:151) Dispensa dalla firma

(cid:151) Van ondertekening vrijgesteld

(cid:151) Dispensada a assinatura

(cid:151) Vapautettu allekirjoituksesta

(cid:151) Befriad fr(cid:229)n underskrift.

Article 324e

The customs authorities of the Member States may
1.
to draw up the
authorise shipping companies not
manifest serving to demonstrate the Community status of
goods until, at the latest, the day after the departure of
the vessel and, in any case, before its arrival at the port of
destination.

The authorisation referred to in paragraph 1 shall
shipping companies

2.
be granted only to international
which:

(a)

fulfil
the conditions of Article 373; by way of
derogation from Article 373(1)(a) shipping companies
need not be established in the Community if they
have a regional office there, and

(b) use electronic data interchange systems to transmit
information between the ports of departure and
destination in the Community, and

(c) operate a significant number of voyages between the

Member States on recognised routes.

of

an

receipt

customs
application,
On
3.
authorities of
the Member State where the shipping
company is established shall notify the other Member
States
the ports of
departure and intended destination are situated of that
application.

in whose

respective

territories

the

This authorisation shall be valid in the Member States
concerned and shall apply only to transit operations
between the ports to which it refers.

4.

The simplification shall be operated as follows:

(a)

for

the manifest
the port of departure shall be
transmitted by electronic data interchange system to
the port of destination;

(b) the shipping company shall enter in the manifest the

information indicated in Article 317a(2);

(c) on request, a printout of the manifest transmitted by
electronic data exchange system shall be presented to
the customs authorities at the port of departure at the
latest on the working day following the departure of
the vessel and in any case before it arrives at its port
of destination;

(d) a printout of

the data exchange manifest shall be
presented to the customs authorities at the port of
destination.

5.

Article 448(4) shall apply mutatis mutandis.

Article 324f

The authorised consignor shall make a copy of each T2L
document or each commercial document
issued under
this subsection. The customs authorities shall specify the
conditions under which the copy shall be presented for
purposes of control and retained for at least two years.(cid:146)

In the heading
(cid:145)Section 2 (cid:151) Specific provisions
concerning products of sea-fishing and other products
taken from the sea by boats(cid:146), in Chapter 3 of Title II of
Part II, the words (cid:145)Section 2(cid:146) are replaced by the words
(cid:145)Subsection 5(cid:146).

the
In Article 325(1),
purposes of this section(cid:146) are replaced by the words (cid:145)For
the purposes of this subsection(cid:146).

the words

sentence,

first

(cid:145)For

22.

23.

24. Article 337 is deleted.

25. Chapters 4 to 6a of Part II, Title II are replaced by the

following:

(cid:145)CHAPTER 4

Community transit

S e c t i o n 1

General provisions

Article 340a

If no objection is received within 60 days of the date of
notification, the customs authorities shall authorise use of
the simplified procedure described in paragraph 4.

The provisions of this Chapter shall apply to external and
internal Community transit, except if provided otherwise.

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The goods involving higher risk of
fraud are listed in
Annex 44c. When a provision of the present Regulation
refers to that Annex, any measure related to goods in that
Annex shall apply only when the quantity of those goods
exceeds the corresponding minimum. Annex 44c shall be
reviewed at least once a year.

(c)

the

customs

from a part of
the
the provisions of Directive
Community where
77/388/EEC do not apply, to a part of the customs
territory of the Community where those provisions
do not apply either.

territory of

Article 340b

For the purposes of this Chapter, the following definitions
shall apply:

1.

(cid:147)office of departure(cid:148): means the customs office where
the Community
declarations placing goods under
transit procedure are accepted;

2.

(cid:147)office of transit(cid:148) means:

(a)

the customs office at the point of exit from the
customs territory of
the Community when the
consignment is leaving that territory in the course
of a transit operation via a frontier between a
Member State and a third country other than an
EFTA country, or

(b) the customs office at the point of entry into the
customs territory of
the Community when the
goods have crossed the territory of a third
country in the course of a transit operation;

(cid:147)office of destination(cid:148): means
the customs office
where goods placed under the Community transit
procedure must be presented in order to end the
procedure;

(cid:147)office of guarantee(cid:148): means the office where the
customs authorities of each Member State decide that
guarantees furnished by a guarantor shall be lodged;

3.

4.

5.

2. Without prejudice to paragraph 3, Community
goods which are consigned from one point
in the
customs territory of the Community to another through
the territory of one or more EFTA countries pursuant to
the Convention on a common transit procedure, shall be
placed under the internal Community transit procedure.

Goods covered by the first
subparagraph which are
carried entirely by sea or air shall not be required to be
placed under the internal Community transit procedure.

3. Where Community goods are exported to an EFTA
country or transit the territory of one or more EFTA
countries and the provisions of
the Convention on a
they shall be placed
common transit procedure apply,
under the external Community transit procedure under
the following conditions:

(a)

they have undergone customs export

if
formalities
with a view to refunds being granted on export to
third countries under the common agricultural policy;
or

(b)

they have come from intervention stocks, are
if
subject
to measures of control as to use and/or
destination, and have undergone customs formalities
the common
on export
agricultural policy; or

to third countries under

(cid:147)EFTA countries(cid:148): means all EFTA countries and any
other country that has acceded to the Convention of
20 May 1987 on a common transit procedure (*).

(c)

if they are eligible for the repayment or remission of
import duties on condition that
they are exported
from the customs territory of the Community; or

(*) OJ L 226, 13.8.1987, p. 2.

Article 340c

Community goods shall be placed under the internal

1.
Community transit procedure if they are consigned:

(a)

the

customs

from a part of
the
the provisions of Directive
Community where
77/388/EEC apply, to a part of the customs territory
of
the Community where those provisions do not
apply; or

territory of

(b) from a part of

the

customs

the
Community where
the provisions of Directive
77/388/EEC do not apply, to a part of the customs
territory of the Community where those provisions
do apply; or

territory of

(d)

if in the form of compensating products or goods in
the unaltered state,
they have undergone customs
formalities on export to third countries in order to
discharge the inward processing procedure, drawback
system, with a view to obtaining repayment or
remission of customs duty.

Article 340d

Goods to which the Community transit procedure applies
may be carried between two points in the Community
customs territory via the territory of a third country other
than an EFTA country provided that that they are carried
through that
third country under cover of a single
transport document drawn up in a Member State. Where
this is so, the effect of the transit procedure shall be
suspended in the territory of the third country.

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Article 340e

The Community

1.
be
transit
compulsory in respect of goods carried by air only if they
are loaded or reloaded at an airport in the Community.

procedure

shall

2. Without prejudice to Article 91(1) of the Code, use
of the Community transit procedure shall be compulsory
for goods carried by sea if they are carried by a regular
shipping service authorised in accordance with Articles
313a and 313b.

Article 341

S e c t i o n 2

Procedure

S u b s e c t i o n 1

Individual guarantee

Article 345

1.
The individual guarantee shall cover the full amount
of customs debt liable to be incurred, calculated on the
basis of the highest rates applicable to the goods in the
Member State of departure.

The provisions of Chapters 1 and 2 of Title VII of the
Code and the provisions of this Title shall apply mutatis
mutandis to other charges within the meaning of Article
91(1)(a) of the Code.

the rates to take into consideration for the
However,
calculation of the individual guarantee cannot be less than
a minimal rate, when such a rate is mentioned in the fifth
column of Annex 44c.

Article 342

The guarantee furnished by the principal shall be

1.
valid throughout the Community.

2. Where the guarantee is furnished by a guarantor,
the guarantor shall
indicate an address for service or
appoint an agent in each Member State.

A guarantee needs to be furnished for Community
3.
transit operations carried out by the railway companies of
the Member States under a procedure other than the
simplified procedure referred to in Article 372(1)(g)(i).

Article 343

2.
Individual guarantees in the form of a cash deposit
shall be lodged at the office of departure. They shall be
repaid when the procedure has been discharged.

3.
An individual guarantee furnished by a guarantor
may be in the form of individual guarantee vouchers for
an amount of EUR 7 000,
issued by the guarantor to
persons who intend to act as principal.

The guarantor shall be liable for up to EUR 7 000 per
voucher.

Article 346

An individual guarantee furnished by a guarantor

1.
shall correspond to the specimen in Annex 49.

in the agreed format, of

Each Member State shall provide the Commission with a
list,
customs offices
to handle Community transit operations,
competent
indicating their
respective identification numbers and
duties and stating the days and hours when they are
open. Any
information shall be
to this
changes
communicated to the Commission.

the

Where the office of departure is not
the office of
guarantee, the latter shall keep a copy of the instrument
by which it has accepted the guarantor’s undertaking. The
principal
the office of
departure, where it shall be retained. Where necessary this
office may request a translation into the official language,
or one of the official
languages, of the Member State
concerned.

the original at

shall present

The Commission shall communicate this information to
the other Member States.

Article 344

law,

2. Where required by national
regulation or
administrative provision, or by common practice, each
Member State may allow the undertaking referred to in
paragraph 1 to take a different form provided it has the
same legal effect as
the undertaking shown in the
specimen.

Article 347

The characteristics of the forms other than the Single
Administrative Document used in the Community transit
system shall be set out in Annex 44b.

1.
In the case referred in Article 345(3), the individual
guarantee shall correspond to the specimen in Annex 50.

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Article 346(2) shall apply mutatis mutandis.

2.
The individual guarantee voucher shall be drawn up
on a form corresponding to the specimen in Annex 54.
The guarantor shall indicate on the voucher the last date
on which it may be used, which may not be later than
one year from the date of issue.

The guarantor may issue

3.
individual guarantee
vouchers which are not valid for a Community transit
operation involving goods listed in Annex 44c.

To do so, the guarantor shall endorse each individual
guarantee voucher diagonally with one of the following
phrases:

(cid:151) Validez limitada

(cid:151) Begr(cid:230)nset gyldighed

(cid:151) Beschr(cid:228)nkte Geltung

(cid:151) Peqioqirl(cid:221)mg irv(cid:253)y

(cid:151) Limited validity

(cid:151) ValiditØ limitØe

(cid:151) Validit(cid:224) limitata

(cid:151) Beperkte geldigheid

(cid:151) Validade limitada

(cid:151) Voimassa rajoitetusti

(cid:151) Begr(cid:228)nsad giltighet.

The principal shall deliver to the office of departure
4.
vouchers
number
individual
the
corresponding to the multiple of EUR 7 000 required to
cover the total amount referred to in Article 345(1). The
vouchers shall be retained by the office of departure.

guarantee

of

Article 348

3.
The Member State responsible for the relevant office
of guarantee shall notify the Commission forthwith of any
revocation or cancellation and the date on which it
becomes effective. The Commission shall notify the other
Member States thereof.

S u b s e c t i o n 2

Means of transport and declarations

Article 349

Each transit declaration shall include only the goods
1.
loaded or to be loaded on a single means of transport for
carriage from one office of departure to one office of
destination.

For the purposes of this Article, the following shall be
regarded as constituting a single means of transport, on
condition that
the goods carried are to be dispatched
together:

(a) a road vehicle accompanied by its

trailer(s) or

semi-trailer(s);

(b) a set of coupled railway carriages or wagons;

(c) boats constituting a single chain;

(d) containers loaded on a single means of

transport

within the meaning of this Article.

A single means of

transport may be used for
2.
loading goods at more than one office of departure and
for unloading at more than one office of destination.

Article 350

Loading lists drawn up in accordance with Annex 44a
and corresponding to the specimen in Annex 45 may be
used instead of the continuation sheets as the descriptive
part of transit declarations, of which they shall form an
integral part.

1.
The office of guarantee shall revoke its decision
accepting the guarantor’s undertaking if the conditions
laid down at the time of issue are no longer fulfilled.

Article 351

Equally, the guarantor may cancel his undertaking at any
time.

The

revocation or

2.
become
effective on the 16th day following the date on which the
guarantor or the office of guarantee, as appropriate,
is
notified.

cancellation shall

From the date on which the revocation or cancellation
becomes
effective, no individual guarantee vouchers
issued earlier may be used for placing goods under the
Community transit procedure.

In the case of consignments comprising both goods
which must be placed under the external Community
transit procedure and goods which must be placed under
the internal Community transit procedure,
the transit
declaration bearing the (cid:147)T(cid:148) symbol shall be supplemented
by:

(a) continuation sheets bearing the (cid:147)T1bis(cid:148), (cid:147)T2bis(cid:148) or

(cid:147)T2Fbis(cid:148) symbol, as appropriate, or

(b)

loading lists bearing the (cid:147)T1(cid:148), (cid:147)T2(cid:148) or (cid:147)T2F(cid:148) symbol,
as appropriate.

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Article 352

Article 356

Where the (cid:147)T1(cid:148), (cid:147)T2(cid:148) or (cid:147)T2F(cid:148) symbols have been omitted
from the right-hand subdivision of box 1 of the transit
in the case of consignments
declaration or where,
containing both goods placed under
internal
Community transit procedure and goods placed under the
external Community transit procedure, the provisions of
Article 351 have not been complied with, the goods shall
the external
be deemed to have been placed under
Community transit procedure.

the

However, for the purposes of charging export duty or
the common commercial policy
implementing any of
export measures, such goods shall be deemed to be
moving under the internal Community transit procedure.

Article 353

By derogation from Article 222(1),

a
transit
1.
declaration lodged by means of
a data-processing
technique, as defined in Article 4a(1)(a), shall comply with
the structure and notes set out in Annex 37a.

2.
Subject to the conditions and in the manner they
shall determine, and with due regard to the principles laid
down by customs rules,
the customs authorities may
allow loading lists to be used as the descriptive part of
transit declarations lodged by means of a data-processing
technique.

Article 354

Subject to the conditions and in the manner they shall
determine, and with due regard to the principles laid
the customs authorities may
down by customs rules,
allow transit declarations, or some of
the particulars
thereof, to be lodged by means of discs, magnetic tapes or
other similar data media, where appropriate in coded
form.

S u b s e c t i o n 3

Formalities at the office of departure

Article 355

placed

Goods

1.
transit
procedure shall be carried to the office of destination
along an economically justified route.

the Community

under

2. Without prejudice to Article 387, for goods on the
list in Annex 44c, or when the customs authorities or the
principal consider it necessary,
the office of departure
shall prescribe an itinerary and enter in box 44 of the
transit declaration at
the Member States to be
transited, taking into account any details communicated
by the principal.

least

The office of departure shall set a time limit within
1.
which the goods must be presented at
the office of
destination, taking into account the itinerary, any current
transport or other legislation and, where appropriate, the
details communicated by the principal.

2.
The time limit prescribed by the office of departure
the
shall be binding on the customs authorities of
Member States whose territory is entered during a
Community transit operation and shall not be altered by
those authorities.

3. Where the goods are presented at
the office of
destination after expiry of the time limit prescribed by the
office of departure and where this failure to comply with
is due to circumstances which are
the time limit
explained to the satisfaction of the office of destination
and are not attributable to the carrier or the principal, the
latter shall be deemed to have complied with the time
limit prescribed.

Article 357

1. Without prejudice to paragraph 4, goods to be
placed under the Community transit procedure shall not
be released unless they are sealed.

2.

The following shall be sealed:

(a)

the space containing the goods, where the means of
transport has been approved under other rules or
recognised by the office of departure as suitable for
sealing;

(b) each individual package, in other cases.

Seals must have the characteristics set out in Annex 46a.

3. Means of transport may be recognised as suitable
for sealing on condition that:

(a) seals can be simply and effectively affixed to them;

(b) they are so constructed that no goods can be
removed or introduced without leaving visible traces
or without breaking the seals;

(c)

they contain no concealed spaces where goods may
be hidden;

(d) the spaces reserved for the load are readily accessible

for inspection by the customs authorities.

trailer,

semi-trailer or

Any road vehicle,
container
approved for the carriage of goods under customs seal in
accordance with an international agreement to which the
European Community is a party shall be regarded as
suitable for sealing.

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regard

4.
The office of departure may dispense with sealing if,
for
having
identification, the description of the goods in the transit
declaration or in the supplementary documents make
them readily identifiable.

possible measures

other

to

A goods
to permit
description shall be deemed
identification of the goods where it is sufficiently precise
to permit easy identification of the quantity and nature of
the goods.

Where the office of departure grants a waiver from
sealing, it shall enter one of the following endorsements
in the transit declaration, opposite the heading (cid:147)seals
affixed(cid:148) of box (cid:147)D. Control by office of departure(cid:148):

(cid:151) Dispensa

(cid:151) Fritaget

(cid:151) Befreiung

(cid:151) Apakkac(cid:222)

(cid:151) Waiver

(cid:151) Dispense

(cid:151) Dispensa

(cid:151) Vrijstelling

(cid:151) Dispensa

(cid:151) Vapautettu

(cid:151) Befrielse.

Article 358

1. Where a transit declaration is processed at an office
of departure by a computer system, copies No 4 and No
5 of
the declaration shall be replaced by a transit
accompanying document corresponding to the specimen
and notes in Annex 45a.

appropriate,

the
shall be supplemented by a list of

accompanying
2. Where
document
items
corresponding to the specimen and notes in Annex 45c,
or a loading list. These lists shall form an integral part of
the transit accompanying document.

transit

In the circumstances referred to in paragraph 1 the
retain the declaration and
the goods by issuing the transit

3.
office of departure shall
authorise release of
accompanying document to the principal.

S u b s e c t i o n 4

Formalities en route

Article 359

under

placed

Goods

transit
1.
procedure shall be carried under cover of copies No 4
and No 5 of
the transit declaration returned to the
principal by the office of departure.

the Community

The consignment and copies No 4 and No 5 of the transit
declaration shall be presented at each office of transit.

2.
The carrier shall present a transit advice note made
out on a form corresponding to the specimen in
Annex 46 to each office of transit, which shall retain it.

3. Where goods are carried via an office of
transit
other than that mentioned in copies No 4 and No 5 of
the transit declaration, the office of transit used shall send
the transit advice note without delay to the office of
transit initially forseen.

Article 360

The carrier shall be required to make the necessary
1.
entries in copies No 4 and 5 of the transit declaration and
present
to the customs
authorities of the Member State in whose territory the
means of transport is located:

them with the consignment

(a)

if
the prescribed itinerary is
provisions of Article 355(2) apply;

changed and the

(b)

if seals are broken in the course of a transport
operation for reasons beyond the carrier’s control;

(c)

are

transferred to another means of
if goods
transport; any such transfer must be made under the
supervision of
the customs authorities which may,
however, authorise transfers to be made without their
supervision;

authorised,

4. Where
document may be printed out
computer system.

the

transit

accompanying
from the principal’s

(d)

event of

in the
imminent danger necessitating
immediate partial or total unloading of the means of
transport;

5. Where the provisions of this Title refer to copies of
the declaration accompanying a
these
provisions shall apply, mutatis mutandis,
to the transit
accompanying document.

consignment,

(e)

in the event of any incident or accident capable of
affecting the ability of the principal or the carrier to
comply with his obligations.

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2. Where the customs authorities consider that
the
Community transit operation concerned may continue in
the normal way they shall take any steps that may be
necessary and then endorse copies No 4 and 5 of the
transit declaration.

(cid:151) Diferencias: mercanc(cid:237)as

presentadas en la oficina

(nombre y pa(cid:237)s)

(cid:151) Forskelle: det sted, hvor varerne

blev frembudt

(navn og land)

S u b s e c t i o n 5

Formalities at the office of destination

Article 361

(cid:151) Unstimmigkeiten: Stelle, bei der

die Gestellung erfolgte

(Name und Land)

(cid:151) Diauoq(cid:221)y: elpoqe(cid:253)lasa

pqorjolirh(cid:221)msa rso sekxme(cid:223)o

(…mola jai v(cid:254)qa)

The goods and copies No 4 and No 5 of the transit

1.
declaration shall be presented at the office of destination.

(cid:151) Differences: office where goods

were presented

(name and country)

2.
The office of destination shall register copies No 4
and No 5 of the transit declaration, record on them their
date of arrival and enter the details of any controls carried
out.

At

the request of

the principal, and to provide
3.
evidence of the procedure having ended in accordance
with Article 365(2), the office of destination shall endorse
an extra copy No 5 or a copy of copy No 5 of the transit
declaration with one of the following phrases:

(cid:151) Prueba alternativa

(cid:151) Alternativt bevis

(cid:151) Alternativnachweis

(cid:151) Emakkajsij(cid:222) ap(cid:252)deing

(cid:151) Alternative proof

(cid:151) Preuve alternative

(cid:151) Prova alternativa

(cid:151) Alternatief bewijs

(cid:151) Prova alternativa

(cid:151) Vaihtoehtoinen todiste

(cid:151) Alternativt bevis.

4.
A transit operation may end at an office other than
the one entered in the transit declaration. That office shall
then become the office of destination.

Where the new office of destination comes under the
jurisdiction of a Member State other than the one having
jurisdiction over the office originally designated, the new
office of destination shall enter in box (cid:147)I. Control by
office of destination(cid:148) of copy No 5 of
the transit
declaration one of the following endorsements in addition
to the usual observations it is required to make:

(cid:151) DiffØrences: marchandises
prØsentØes au bureau

(nom et pays)

(cid:151) Differenze: ufficio al quale sono

state presentate le merci

(nome e paese)

(cid:151) Verschillen: kantoor waar de
goederen zijn aangebracht

(naam en land)

(cid:151) Diferen(cid:231)as: mercadorias
apresentadas na estªncia

(nome e pa(cid:237)s)

(cid:151) Muutos: toimipaikka, jossa

tavarat esitetty

(nimi ja maa)

(cid:151) Avvikelse: varorna uppvisade

f(cid:246)r kontor

(namn, land).

Article 362

The office of destination shall

1.
issue a receipt on
request to the person presenting copies No 4 and No 5 of
the transit declaration.

2.
The form for the receipt shall correspond to the
specimen in Annex 47. Alternatively, the receipt may be
made out on specimen on the back of copy No 5 of the
transit declaration.

The receipt shall be completed in advance by the
3.
person concerned.
It may contain other particulars
relating to the consignment, except in the space reserved
for the office of destination. The receipt shall not be used
the procedure having ended within the
as proof of
meaning of Article 365(2).

Article 363

customs

authorities of

the Member State of
The
destination shall
transit
declaration to the customs authorities in the Member
State of departure without delay and at most within one
month of the date when the procedure ended.

return copy No 5 of

the

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Article 364

Each Member State shall notify the Commission of which
offices have been created for the centralised receipt and
transmission of documents and the types of documents
involved, as well as of the responsibilities conferred on
those offices. The Commission shall
inform the other
Member States.

S u b s e c t i o n 6

Checking the end of the procedure

Article 365

If copy No 5 of

1.
the transit declaration is not
returned to the customs authorities of the Member State
of departure within two months of the date of acceptance
of
inform the
principal and ask him to furnish proof that the procedure
has ended.

those authorities shall

the declaration,

2.
The enquiry procedure shall also be initiated if it
the
transpires subsequently that proof of
procedure was falsified and the enquiry procedure is
necessary to achieve the objectives of paragraph 1.

the end of

To initiate the enquiry procedure,

3.
the customs
authorities of the Member State of departure shall send
State of
the
destination a request
the necessary
information.

together with all

authorities of

the Member

customs

The customs authorities of

4.
the Member State of
destination and, where appropriate, the offices of transit
called on to act in the context of the enquiry procedure
shall respond without delay.

that

an enquiry establishes

5. Where
transit
procedure ended correctly, the customs authorities of the
Member State of departure shall immediately inform the
principal and, where appropriate, any customs authorities
that may have
in
initiated a
accordance with Articles 217 to 232 of the Code.

recovery procedure

the

The proof

referred to in paragraph 1 may be
2.
furnished to the satisfaction of the customs authorities in
the form of a document certified by the customs
authorities of the Member State of destination identifying
the goods and establishing that they have been presented
at the office of destination or, where Article 406 applies,
to the authorised consignee.

3.
The Community transit procedure shall also be
considered as having ended where the principal presents,
to the satisfaction of the customs authorities, a customs
document issued in a third country entering the goods for
a customs-approved treatment or use, or a copy or
identifying the goods. Copies or
photocopy thereof,
photocopies must be certified as being true copies by the
body which certified the original documents, by the
authorities of the third countries concerned or by the
authorities of one of the Member States.

S u b s e c t i o n 7

Additional provisions applicable where transit data is
exchanged between customs authorities using information
technology and computer networks

Article 367

1. Without prejudice to any special circumstances and
to the provisions on the Community transit procedure
which, where appropriate, shall apply, mutatis mutandis,
the customs authorities shall use information technology
and computer networks
information
for
exchange described in this subsection.

the type of

The provisions of this subsection shall not apply to
specific to the modes of

2.
the simplified procedures
transport referred to in Article 372(1)(g).

Article 366

Article 368

1. Where the customs authorities of the Member State
of departure have not received proof within four months
of the date of acceptance of the transit declaration that
the procedure has ended, they shall initiate the enquiry
procedure immediately in order to obtain the information
needed to discharge the procedure or, where this is not
possible, to establish whether a customs debt has been
incurred,
to identify the debtor and to determine the
customs authorities responsible for entry in the accounts.

If the customs authorities receive information earlier that
the transit procedure has not ended, or suspect that to be
the
initiated
case,
forthwith.

enquiry procedure

shall be

the

In addition to the security requirements mentioned
1.
in Article 4a(2), the customs authorities shall establish
and maintain adequate security arrangements
the
effective, reliable and secure operation of the entire transit
system.

for

2.
To ensure the abovementioned level of security each
input, modification and deletion of data shall be recorded
together with information giving the reason for, and exact
time of, such processing and identifying the person who
carried it out. In addition, the original data or any data so
processed shall be kept for at least three calendar years
from the end of the year to which such data refer, or for
longer if so required elsewhere.

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3.
The
regularly.

customs authorities

shall monitor

security

(a) use of a comprehensive guarantee or guarantee

The customs authorities involved shall inform each

4.
other of all suspected breaches of security.

waiver;

(b) use of special loading lists;

(c) use of seals of a special type;

Article 369

(d) exemption from the requirement to use a prescribed

itinerary;

On release of the goods,
the office of departure shall
notify the Community transit operation to the declared
office of destination using the (cid:147)Anticipated arrival record(cid:148)
message. This message shall be based on data derived
from the transit declaration, amended, where appropriate,
and completed properly. The message shall conform to
the structure and particulars defined by the customs
authorities in agreement with each other.

(e) authorised consignor status;

(f) authorised consignee status;

(g) application of simplified procedures specific to goods:

(i) carried by rail or large container;

Article 370

1.
The office of destination shall keep the transit
accompanying document and, using the (cid:147)Arrival advice
message(cid:148), notify the office of departure of the arrival of
the goods on the day they are presented at the office of
destination. The message may not be used as proof of the
the purposes of Article
procedure having ended for
365(2).

2.
Except where justified, the office of destination shall
forward the (cid:147)Control results(cid:148) message to the office of
departure at the latest on the working day following the
day the goods are presented at the office of destination.

The messages shall conform to the structure and
in

3.
particulars
agreement with each other.

authorities

customs

defined

the

by

(ii) carried by air;

(iii) carried by sea;

(iv) moved by pipeline;

(h) use of other simplified procedures based on Article

97(2) of the Code.

authorisation

States. Where

authorisation to use

2.
Except where otherwise provided in this section or
the
the
authorisation, where
simplifications referred to in paragraph 1, points (a), (b)
and (g) is granted, the simplifications shall apply in all
Member
the
simplifications referred to in paragraph 1, points (c), (d),
and (e) is granted, the simplifications shall apply only to
Community transit operations beginning in the Member
State where
authorisation was granted. Where
authorisation to use the simplification referred to in
paragraph 1, point (f) is granted, the simplification shall
apply solely in the Member State where the authorisation
was granted.

use

the

to

Article 371

Article 373

The examination of the goods shall be carried out using
the (cid:147)Anticipated arrival record(cid:148) message received from the
office of departure as a basis for such examination.

S e c t i o n 3

Simplifications

S u b s e c t i o n 1

General provisions concerning simplifications

Article 372

1.
Following an application by the principal or the
consignee, as appropriate, the customs authorities may
authorise the following simplifications:

The authorisations referred to in Article 372(1) shall

1.
be granted only to persons who:

(a) are established in the Community, with the proviso
that authorisation to use a comprehensive guarantee
may be granted only to persons established in the
Member State where the guarantee is furnished,

(b) regularly use the Community transit arrangements, or
whose customs authorities know that they can meet
the obligations under
in
the
connection with the simplification referred to in
Article 372(1)(f), regularly receive goods that have
been entered for the Community transit procedure,
and

arrangements or,

(c) have not committed any serious or repeated offences

against customs or tax legislation.

ensure

2.
To
simplifications,
where:

the

authorisations

proper management

the
shall be granted only

of

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(a)

the customs authorities are able to supervise the
an
procedure
administrative
the
disproportionate
requirements of the person concerned, and

carry out
effort

controls without

and

to

(b) the persons concerned keep records which enable the
customs authorities to carry out effective controls.

2. Where an application is rejected or an authorisation
is annulled or revoked, the application and the decision
rejecting or annulling or revoking the application, as the
case may be, and all attached supporting documents shall
be kept
the
calendar year in which the application was rejected or the
authorisation was annulled or revoked.

three years from the end of

for at

least

Article 374

S u b s e c t i o n 2

An

application

1.
use
for
simplifications, hereinafter referred to as (cid:145)the application(cid:146),
shall be made in writing. It shall be dated and signed.

authorisation

to

2.
The application must include all the facts which will
allow the customs authorities to check that the conditions
subject
the simplifications may be
granted have been met.

to which use of

Article 375

The application shall be lodged with the customs
1.
authorities of the Member State in which the applicant is
established.

The authorisation shall be issued or the application
the date on

2.
rejected within three months at most of
which the application is lodged.

Article 376

1.
The dated and signed original of the authorisation
and one or more copies thereof shall be given to the
holder.

2.
The authorisation shall specify the conditions for
use of the simplifications and lay down the operating and
control methods. It shall be valid from the date of issue.

In the case of

3.
Article 372(1)(c),
presented whenever the office of departure so requires.

the simplifications referred to in
shall be

(d) and (g), authorisations

Article 377

The holder of an authorisation shall
1.
customs authorities of any factor arising after
authorisation was granted which may influence
continuation or content.

inform the
the
its

The date on which the decision takes effect shall be
amending

revoking

decision

or

a

2.
indicated
in
authorisation.

Article 378

Comprehensive guarantee and guarantee waiver

Article 379

The principal may use a comprehensive guarantee,

1.
or guarantee waiver, up to a reference amount.

2.
The reference amount shall be the same as the
amount of customs debt which may be incurred in
respect of
the
Community transit procedure during a period of at least
one week.

the principal places under

goods

The office of guarantee shall establish the amount
in
collaboration with the party concerned on the basis of the
information on goods he has carried in the past and an
estimate of the volume of intended Community transit
operations as
inter alia, by his commercial
documentation and accounts.

shown,

In establishing the reference amount, account shall be
taken of the highest rates of duty and charges applicable
to the goods in the Member State of
the office of
guarantee.

3.
The office of guarantee shall review the reference
amount annually, particularly in the light of information
obtained from the office or offices of departure, and shall
adjust it if necessary.

The principal shall ensure that the amount at stake
4.
does not exceed the reference amount,
taking into
account any operations for which the procedure has not
yet ended.

The principal shall inform the office of guarantee when
the reference amount
to
cover his Community transit operations.

falls below a level sufficient

Article 380

1.
The amount to be covered by the comprehensive
guarantee shall be the same as the reference amount
referred to in Article 379.

1.
The customs authorities shall keep applications and
attached supporting documents, together with a copy of
any authorisations issued.

The amount to be covered by the comprehensive

2.
guarantee may be reduced:

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(a)

to 50 % of the reference amount where the principal
demonstrates that his finances are sound and that he
has sufficient experience of
the Community transit
procedure;

Article 382

The comprehensive guarantee shall be furnished by a
guarantor.

(b) to 30 % of the reference amount where the principal
demonstrates that his finances are sound, that he has
sufficient
transit
procedure and that he cooperates very closely with
the customs authorities.

the Community

experience of

3.
A guarantee waiver may be granted where the
principal demonstrates that he maintains the standards of
reliability described in paragraph 2(b), is in command of
transport operations and has sufficient financial resources
to meet his obligations.

For the purpose of paragraphs 2 and 3, the Member
in

the criteria set out

take into account

4.
States shall
Annex 46b.

Article 381

1.
To be authorised to furnish a comprehensive
guarantee in respect of the types of goods referred to in
Annex 44c, a principal must demonstrate, not only that
he meets the conditions of Article 373, but also that his
finances are sound, that he has sufficient experience of
the Community transit procedure and either
that he
cooperates very closely with the customs authorities or
that he is in command of transport operations.

shall be

It
conforming to the specimen in Annex 48.

subject of

the

a guarantee document

Article 346(2) shall apply mutatis mutandis.

Article 383

On the basis of

the authorisation,

the customs
1.
authorities shall
issue the principal with one or more
comprehensive guarantee certificates or guarantee waiver
certificates, hereinafter referred to as certificates, drawn
up as appropriate on a form corresponding to the
specimen in Annex 51 or Annex 51a and supplemented
in accordance with Annex 51b, to enable the principal to
guarantee or
provide proof of
guarantee waiver.

comprehensive

the

The certificate shall be presented at the office of
2.
departure. Particulars of the certificate shall be entered on
the transit declaration.

The period of validity of a certificate shall not
3.
exceed two years. That period may be extended by the
office of guarantee for one further period which shall not
exceed two years.

The amount to be covered by the comprehensive

2.
guarantee referred to in paragraph 1 may be reduced:

Article 384

(a)

to 50 % of the reference amount where the principal
demonstrates that he cooperates very closely with the
customs authorities and is in command of transport
operations;

(b) to 30 % of the reference amount where the principal
demonstrates that he cooperates very closely with the
is
transport
customs authorities,
operations,
financial
and that he has
resources to meet his obligations.

in command of
sufficient

For the purposes of applying paragraphs 1 and 2,
3.
the customs authorities shall take account of the criteria
set out in Annex 46b.

4.
The implementing rules concerning the temporary
prohibition of the use of the comprehensive guarantee for
a reduced amount or the comprehensive guarantee, as
provided for in Article 94(6) and (7) of the Code are set
out in Annex 47a to the Regulation.

Article 348(1) and the first subparagraph of Article
1.
348(2) shall apply mutatis mutandis to the revocation and
cancellation of the comprehensive guarantee.

From the

revocation of

effective date of

an
2.
authorisation to use a comprehensive guarantee or
guarantee waiver by the customs authorities,
from the
effective date of revocation by the office of guarantee of
its acceptance of a guarantor’s undertaking, or from the
effective date of cancellation of an undertaking by a
guarantor, certificates issued earlier may not be used to
place goods under the Community transit procedure and
shall be returned by the principal
to the office of
guarantee without delay.

3.
Each Member State shall forward to the Commission
the means by which certificates that remain valid and
have not yet been returned may be identified. The
Commission shall inform the other Member States.

Paragraph 3 shall also apply to certificates that have

4.
been declared as stolen, lost or falsified.

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S u b s e c t i o n 3

Special loading lists

Article 385

1.
The customs authorities may authorise principals to
use as loading lists lists which do not comply with all the
requirements of Annexes 44a and 45.

Use of such lists shall be authorised only where:

(a)

they are produced by firms which use an integrated
electronic or automatic data-processing system to
keep their records;

(b) they are designed and completed in such a way that
they can be used without difficulty by the customs
authorities;

S u b s e c t i o n 5

Exemption regarding prescribed itinerary

Article 387

1.
The customs authorities may grant an exemption
from the requirement to follow a prescribed itinerary to
principals who ensure that the customs authorities are
the consignments
able to ascertain the location of
concerned at all times.

Holders of such exemptions shall enter one of the
transit

in box 44 of

2.
following endorsements
declaration:

the

(cid:151) Dispensa de itinerario obligatorio

(cid:151) fritaget for bindende transportrute

(cid:151) Befreiung von der verbindlichen Bef(cid:246)rderungsroute

(c)

they include, for each item, the information required
under Annex 44a.

(cid:151) Apakkac(cid:222) ap(cid:252) sgm tpovq(cid:221)xrg s(cid:222)qgrgy rtcjejqil(cid:221)mgy

diadqol(cid:222)y

Descriptive lists drawn up for

the purposes of
2.
formalities may also be
carrying out dispatch/export
authorised for use as loading lists under paragraph 1,
even where such lists are produced by firms not using an
integrated electronic or automatic data-processing system
to keep their records.

Firms which use

3.
an integrated electronic or
automatic data-processing system to keep their records
and are already authorised under paragraphs 1 and 2 to
use loading lists of a special type may also be authorised
to use such lists
for Community transit operations
involving only one type of goods if this facility is made
necessary by the computer programmes of
the firms
concerned.

S u b s e c t i o n 4

Use of seals of a special type

Article 386

The customs authorities may authorise principals to
1.
use special
transport or
types of seals on means of
packages provided the customs authorities approve the
seals as complying with the characteristics set out
in
Annex 46a.

2.
Principals shall enter, opposite the heading (cid:147)seals
affixed(cid:148) in box (cid:147)D. Control by office of departure(cid:148) of the
transit declaration, the type, number and make of the
seals used.

Principals shall affix seals no later than when goods are
released.

(cid:151) Prescribed itinerary waived

(cid:151) Dispense d’itinØraire contraignant

(cid:151) Dispensa dall’itinerario vincolante

(cid:151) Geen verplichte route

(cid:151) Dispensa de itinerÆrio vinculativo

(cid:151) Vapautettu sitovan kuljetusreitin noudattamisesta

(cid:151) Befrielse fr(cid:229)n bindande f(cid:228)rdv(cid:228)g(cid:146).

26.

In Part II, Title II, the heading (cid:145)Chapter 7, Simplifications(cid:146),
the heading (cid:145)Section 1, Simplified procedure for the issue
of the document used to establish the Community status
of goods(cid:146), Articles 389 to 396, the heading (cid:145)Section 2,
Simplification of transit formalities to be carried out at
offices of departure and destination(cid:146) and Article 397 are
deleted.

27.

In Part II, Title II, the heading (cid:145)Subsection 1, Formalities at
the office of departure(cid:146) and Articles 398 to 404 are
replaced by:

(cid:145)S u b s e c t i o n 6

Authorised consignor status

Article 398

to carry out Community

transit
Persons wishing
and the
operations without presenting
corresponding
the office of
departure may be granted the status of authorised
consignor.

declaration at

transit

goods

the

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This simplification shall be granted solely to persons
authorised to use a comprehensive guarantee or granted a
guarantee waiver.

He shall
measures taken pursuant to the first subparagraph.

inform the customs authorities of the security

Article 399

The authorisation shall specify in particular:

(a)

the office or offices of departure responsible for
forthcoming Community transit operations;

(b) how, and by when, the authorised consignor is to
inform the office of departure of
forthcoming
Community transit operations, in order that the office
may carry out any necessary controls before the
departure of the goods;

(c)

the identification measures to be taken, in which case
the customs authorities may prescribe that the means
of transport or the package or packages shall bear
special seals, approved by the customs authorities as
complying with the
in
Annex 46a and affixed by the authorised consignor;

characteristics

set out

stamp,

In the event of the misuse by any person of forms
2.
the office of
stamped in advance with the stamp of
the authorised
departure or with the special
consignor
shall be liable, without prejudice to any
criminal proceedings, for the payment of duties and other
charges payable in a particular Member State in respect of
goods carried under cover of such forms unless he can
satisfy
authorities by whom he was
authorised that he took the measures required of him
under paragraph 1.

customs

the

Article 402

later

complete

consignors

than on consignment of

the goods,
1.
Not
transit
the
shall
authorised
declaration and, where necessary, enter in box 44 the
itinerary prescribed in accordance with Article 355(2)
and, in box (cid:147)D. Control by office of departure(cid:148), the period
prescribed in accordance with Article 356 within which
the goods must be presented at the office of destination,
the identification measures applied and one of
the
following endorsements:

(d) the excluded categories or movements of goods.

(cid:151) Expedidor autorizado

Article 400

The authorisation shall stipulate that box (cid:147)C. Office

1.
of departure(cid:148) of the transit declaration forms must:

(a) be stamped in advance with the stamp of the office of
departure and signed by an official of that office; or

(b) be stamped by the authorised consignor with a special
metal stamp approved by the customs authorities and
corresponding to the specimen in Annex 62;
the
stamp may be pre-printed on the forms where the
printing is entrusted to a printer approved for that
purpose.

The authorised consignor shall complete the box by
entering the date on which the goods are consigned and
shall allocate a number
to the transit declaration in
accordance with the rules laid down in the authorisation.

(cid:151) Godkendt afsender

(cid:151) Zugelassener Versender

(cid:151) Ecjejqil(cid:221)moy aporsok(cid:221)ay

(cid:151) Authorised consignor

(cid:151) ExpØditeur agrØØ

(cid:151) Speditore autorizzato

(cid:151) Toegelaten afzender

(cid:151) Expedidor autorizado

(cid:151) Hyv(cid:228)ksytty l(cid:228)hett(cid:228)j(cid:228)

(cid:151) Godk(cid:228)nd avs(cid:228)ndare.

The customs authorities may prescribe the use of
a means of

2.
forms bearing a distinctive mark as
identification.

2. Where the customs authorities of the Member State
of departure check a consignment before its departure,
they shall record the fact in box (cid:147)D. Control by office of
departure(cid:148) of the transit declaration.

Article 401

The authorised consignor shall

1.
take all necessary
measures to ensure the safekeeping of the special stamps
or forms bearing the stamp of the office of departure or a
special stamp.

3.
Following consignment, copy No 1 of the transit
declaration shall be sent without delay to the office of
departure. The customs authorities may provide in the
authorisation that copy No 1 be sent
to the customs
authorities of the Member State of departure as soon as
the transit declaration is completed. The other copies shall
accompany the goods.

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Article 403

1.
The authorised consignor may be authorised not to
sign transit declarations bearing the special stamp referred
to in Annex 62 which are made out by an integrated
electronic or automatic data-processing system. This
waiver
the
authorised consignor has previously given the customs
authorities a written undertaking acknowledging that he
for all Community transit operations
is the principal
carried out under cover of transit declarations bearing the
special stamp.

condition that

shall be

to the

subject

Transit declarations made out in accordance with
in the box reserved for the

2.
paragraph 1 shall contain,
principal’s signature, one of the following endorsements:

(cid:151) Dispensa de firma

(cid:151) Fritaget for underskrift

(cid:151) Freistellung von der Unterschriftsleistung

(cid:151) Dem apaise(cid:223)sai tpocqau(cid:222)

(cid:151) Signature waived

(cid:151) Dispense de signature

(cid:151) Dispensa dalla firma

(cid:151) Van ondertekening vrijgesteld

(cid:151) Dispensada a assinatura

(cid:151) Vapautettu allekirjoituksesta

(cid:151) Befriad fr(cid:229)n underskrift.

Article 404

1. Where transit declarations are lodged at offices of
departure which apply the provisions of Section 2,
subsection 7, persons may be granted the status of
authorised consignor if, as well as complying with the
conditions set out in Articles 373 and 398, they lodge
transit declarations and communicate with the
their
customs authorities using a data-processing technique.

An authorised consignor

2.
lodge a transit
declaration at the office of departure before the release of
the goods.

shall

29.

In Part II, Title II, the heading (cid:145)Subsection 2 (cid:151) Formalities
at the office of destination(cid:146) and Articles 406 to 408 are
replaced by:

(cid:145)S u b s e c t i o n 7

Authorised consignee status

Article 406

specified place

Persons who wish to receive at their premises or at
1.
the
any other
Community transit procedure without presenting them
and copies No 4 and No 5 of the transit declaration at
the office of destination may be granted the status of
authorised consignee.

entered

goods

for

2.
The principal shall have fulfilled his obligations
under Article 96(1)(a) of the Code, and the Community
transit procedure shall be deemed to have ended, when
copies No 4 and No 5 of the transit declaration which
accompanied the consignment, together with the intact
goods, have been delivered within the prescribed period
to the authorised consignee at his premises or at
the
the identification
place specified in the authorisation,
measures having been duly observed.

At

the carrier’s request

3.
the authorised consignee
shall issue the receipt provided for in Article 362, which
shall
each
consignment delivered in accordance with paragraph 2.

apply mutatis mutandis,

in respect of

Article 407

1.

The authorisation shall specify in particular:

(a)

the office or offices of destination responsible for the
goods received by the authorised consignee;

(b) how and by when,

the authorised consignee is to
inform the office of destination of the arrival of the
goods in order that
the office may carry out any
necessary controls upon arrival of the goods;

(c)

the excluded categories or movements of goods.

The

customs

authorities

in the
2.
any action by the office of
authorisation whether
destination is required before the authorised consignee
may dispose of goods received.

specify

shall

3.
The authorisation shall indicate, inter alia, the time
limit within which an authorised consignor shall lodge a
transit declaration so that the customs authorities may, if
necessary, carry out checks before the release of
the
goods.(cid:146)

28. Article 405 is deleted.

Article 408

1. When the goods arrive at his premises or at the
places
the authorised
consignee shall:

specified in the authorisation,

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(a)

immediately inform the office of destination,
in
accordance with the procedure laid down in the
authorisation, of
excess quantities, deficits,
substitutions or other irregularities such as broken
seals;

any

(b) without delay, send to the office of destination copies
No 4 and No 5 of
the transit declaration which
accompanied the goods, indicating the date of arrival
and the condition of any seals affixed.

36. Article 419 is amended as follows:

(a)

In paragraph 2, first subpararaph, points (b) and (c),
the phrase (cid:145)Article 311(c)(cid:146)
is replaced by (cid:145)Article
340c(1)(cid:146).

(b) In paragraph 4,

first
second subparagraph,
replaced by (cid:145)Article 340c(2)(cid:146).

sentence, and paragraph 5,
is
the phrase (cid:145)Article 311(a)(cid:146)

2.
The office of destination shall make the entries
provided for in Article 361 on copies No 4 and No 5 of
the transit declaration.(cid:146)

37. After Article 425, the heading (cid:145)Subsection 2 (cid:151) Provisions
relating to goods carried in large containers(cid:146) is replaced
relating to goods carried in large
by (cid:145)B. Provisions
containers(cid:146).

30. Article 409,

the heading (cid:145)Subsection 3 (cid:151) Other

provisions(cid:146) and Articles 410 and 411 are deleted.

38. Article 428 is replaced by the following:

31. The heading (cid:145)Section 3, (cid:147)Simplification of formalities for
is replaced by the following

goods transported by rail(cid:148)(cid:146)
text:

(cid:145)Article 428

TR transfer notes used by transport undertakings shall
have the same legal force as transit declarations.(cid:146)

(cid:145)S u b s e c t i o n 8

Simplified procedures for goods carried by rail or in large
containers(cid:146)

39.

In Article 429(3), the phrase (cid:145)T1 or T2 declarations or
documents(cid:146)
transit
declarations(cid:146).

(cid:145)Community

replaced

by

is

32. The heading (cid:145)Subsection 1 (cid:151) General provisions relating

40. Article 434 is amended as follows:

to carriage by rail(cid:146) is replaced by:

(cid:145)A. General provisions relating to carriage by rail(cid:146).

33. Article 412 is replaced by the following:

(cid:145)Article 412

(a)

In paragraph 2, first subparagraph, points (b) and (c)
and paragraph 3(b) and (c), the phrase (cid:145)Article 311(c)(cid:146)
is replaced by (cid:145)Article 340c(1)(cid:146).

(b) In the first sentence of paragraph 6 and the second
subparagraph of paragraph 7, the phrase (cid:145)Article 311
(a)(cid:146) is replaced by (cid:145)Article 340c(2)(cid:146).

Article 359 shall not apply to the carriage of goods by
rail.(cid:146)

41.

In Article 435, the words (cid:145)Article 349(cid:146) are replaced by the
words (cid:145)Article 357(cid:146).

34. Article 414 is replaced by the following:

42. After Article 440, the heading (cid:145)Subsection 3 (cid:151) Other

provisions(cid:146) is replaced by (cid:145)C. Other provisions(cid:146).

(cid:145)Article 414

The CIM consignment note shall be equivalent
Community transit declaration.(cid:146)

to a

35.

In Article 416, paragraph 1 is replaced by the following:

(cid:145)1.
for
A railway company which accepts goods
carriage under cover of a CIM consignment note serving
as a Community transit declaration shall be the principal
for that operation.(cid:146)

43.

In Article 441(1), the words (cid:145)the second subparagraph of
Article 341(2) and Articles 342 to 344(cid:146) are replaced by
(cid:145)Articles 350 and 385(cid:146).

44. After Article 441, the heading (cid:145)Subsection 4 (cid:151) Scope of
the normal procedures and the simplified procedures(cid:146) is
replaced by (cid:145)D. Scope of the normal procedures and the
simplified procedures(cid:146).

45.

In Article 442(1), the words (cid:145)in Articles 341 to 380(cid:146) are
replaced by (cid:145)in Articles 344 to 362, 367 to 371 and 385(cid:146).

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46. The following Article 442a is inserted:

(cid:145)Article 442a

the Community

transit
1. Where production of
declaration at the office of departure is not required in
respect of goods which are to be dispatched under cover
of a CIM consignment note or a TR transfer note in
the customs
accordance with Articles 413 to 442,
authorities shall take the necessary measures to ensure
that copies No 1, No 2 and No 3 of
the CIM
consignment note, or copies No 1, No 2, No 3A and No
3B of the TR transfer note bear the (cid:147)T1(cid:148), (cid:147)T2(cid:148) or (cid:147)T2F(cid:148)
symbol, as the case may be.

authorities may provide

2. Where goods carried in accordance with Articles
413 to 442 are intended for an authorised consignee, the
that, by way of
customs
derogation from Article 406(2) and Article 408(1)(b),
copies No 2 and No 3 of the CIM consignment note, or
copies No 1, No 2 and No 3A of the TR transfer note are
to be delivered direct by the railway company or by the
transport undertaking to the office of destination.(cid:146)

47. The heading (cid:145)Chapter 8, Special provisions applicable to
is deleted and the heading
certain modes of transport(cid:146)
(cid:145)Section 1, Transport by air(cid:146) is replaced by the following
text:

(cid:145)S u b s e c t i o n 9

Simplified procedures for transport by air(cid:146).

48. Article 443 is deleted.

49. Articles 444 and 445 are replaced by:

(cid:145)Article 444

An airline may be authorised to use the goods
1.
manifest as a transit declaration where it corresponds in
substance to the specimen in Appendix 3 of Annex 9 to
the Convention on International Civil Aviation (simplified
procedure (cid:151) level 1).

For Community transit operations, the authorisation shall
indicate the form of
the manifest and the airports of
departure and destination. The airline shall send the
customs authorities of each of the airports concerned an
authenticated copy of the authorisation.

2. Where a transport operation involves goods which
must be placed under the external Community transit
procedure and goods which must be placed under the
internal Community transit procedure provided for in
Article 340c(1), those goods shall be listed on separate
manifests.

Each manifest shall bear an endorsement dated and

3.
signed by the airline, identifying it:

(cid:151) by the (cid:147)T1(cid:148) symbol where the goods are placed under

the external Community transit procedure; or

(cid:151) by the (cid:147)T2F(cid:148) symbol where the goods are placed
the internal Community transit procedure,

under
provided for in Article 340c(1).

The manifest

4.
information:

shall

also include

the

following

(a)

the name of the airline transporting the goods;

(b) the flight number;

(c)

the date of the flight;

(d) the name of

the airport of
departure) and unloading (airport of destination).

loading (airport of

It shall also indicate, for each consignment:

(a)

the number of the air waybill;

(b) the number of packages;

(c)

the normal trade description of the goods including
all the details necessary for their identification;

(d) the gross mass.

Where goods are grouped,
their description shall be
replaced, where appropriate, by the entry (cid:147)Consolidation(cid:148),
which may be abbreviated. In such cases the air waybills
for consignments on the manifest
include the
normal trade description of the goods including all the
details necessary for their identification.

shall

At

least

two copies of

5.
presented to the customs authorities at
departure, which shall retain one copy.

the manifest

shall be
the airport of

A copy of the manifest shall be presented to the

6.
customs authorities at the airport of destination.

7.
the
Once a month, after authenticating the list,
customs authorities at each airport of destination shall
transmit
to the customs authorities at each airport of
departure a list drawn up by the airlines of the manifests
which were presented to them during the previous
month.

The description of each manifest in that list shall include
the following information:

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(a)

the reference number of the manifest;

(a)

the (cid:147)T1(cid:148) symbol where the goods are placed under
the external Community transit procedure;

(b) the symbol

identifying the manifest as a transit

declaration in accordance with paragraph 3;

(c)

the name (which may be abbreviated) of the airline
which carried the goods;

(b) the (cid:147)TF(cid:148) symbol where the goods are placed under the
internal Community transit procedure provided for in
Article 340c(1);

(d) the flight number; and

(e)

the date of the flight.

(c)

the airlines
The authorisation may also provide for
themselves to transmit the information referred to in the
first subparagraph.

the customs authorities of

In the event of irregularities being found in connection
with the information on the manifests appearing on the
said list,
the airport of
destination shall
inform the customs authorities of the
airport of departure and the authority which granted the
authorisation, referring in particular to the air waybills for
the goods in question.

Article 445

An airline may be authorised to use a manifest
1.
transmitted by data exchange
systems as a transit
declaration if it operates a significant number of flights
between the Member States (simplified procedure (cid:151) level
2).

By way of derogation from Article 373(1)(a), airlines need
not be established in the Community if
they have a
regional office there.

On receipt of an application for authorisation, the
2.
customs authorities shall notify the other Member States
in whose
and
destination linked by electronic data interchange systems
are situated.

airports of departure

territories

the

Provided no objection is received within 60 days of the
date of notification, the customs authorities shall issue the
authorisation.

This authorisation shall be valid in all the Member States
concerned and shall apply only to Community transit
operations between the airports to which it refers.

3.
For the purposes of the simplification, the manifest
drawn up at the airport of departure shall be transmitted
data
to the
interchange system.

destination by

airport of

electronic

The airline shall enter against the relevant items in the
manifest:

the

customs warehouse

carried under
or

the letters (cid:147)TD(cid:148) for goods already placed under a
inward
transit procedure, or
processing,
temporary
admission procedure. In such cases, the airline shall
also enter
in the corresponding
(cid:147)TD(cid:148)
airway bill as well as a reference for the procedure
used, the reference number and date of the transit
declaration or transfer document and the name of the
issuing office;

the letters

(d) the letter (cid:147)C(cid:148) (equivalent to (cid:147)T2L(cid:148)) for goods whose

Community status may be demonstrated;

(e)

the letter (cid:147)X(cid:148) for Community goods to be exported
and which are not placed under a transit procedure.

The manifest must also include the information provided
for in Article 444(4).

The Community transit procedure shall be deemed
4.
to be concluded when the manifest
transmitted by
electronic data exchange system is available to the
customs authorities of the airport of destination and the
goods have been presented to them.

The records kept by the airline shall contain at least the
information referred to in the second subparagraph of
paragraph 3.

If necessary,
the airport of
the customs authorities at
destination shall transmit to the customs authorities at the
airport of departure, for verification, the relevant details
of manifests
received by electronic data interchange
system.

5. Without prejudice to the provisions of Articles 365
and 366, Articles 450a to 450d and Title VII of the Code:

(a)

the airline shall notify the customs authorities of all
offences and irregularities;

(b) the customs authorities at the airport of destination
shall notify the customs authorities at the airport of
departure
authority which issued the
authorisation of all offences and irregularities at the
earliest opportunity.(cid:146)

and the

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50. After Article 445, the heading (cid:145)Section 2 (cid:151) Transport by

(b) the number,

kind, markings

and

identification

sea(cid:146) is replaced by the following text:

numbers of the packages;

(cid:145)S u b s e c t i o n 1 0

(c)

the normal trade description of the goods including
all the details necessary for their identification;

Simplified procedures for maritime transport(cid:146).

(d) the gross mass in kilograms;

51. Articles 446 to 448 are replaced by:

(cid:145)Article 446

(e) where

appropriate,

the

identifying numbers of

containers.

Where Articles 447 and 448 apply,
necessary to furnish a guarantee.

it shall not be

Article 447

Shipping companies may be authorised to use the
transit declaration (simplified

a

1.
goods manifest
as
procedure (cid:151) level 1).

For Community transit operations, the authorisation shall
indicate the form of
the manifest and the ports of
departure and destination. The shipping company shall
send the customs authorities of each of
the ports
concerned an authenticated copy of the authorisation.

2. Where a transport operation involves goods which
must be placed under the external Community transit
procedure and goods which must be placed under the
internal Community transit procedure in accordance with
Article 340c(1), those goods shall be listed on separate
manifests.

Each manifest shall bear an endorsement dated and

3.
signed by the shipping company, identifying it:

(a) by the (cid:147)T1(cid:148) symbol where the goods are placed under

the external Community transit procedure; or

(b) by the (cid:147)T2F(cid:148) symbol where the goods are placed
under the internal Community transit procedure in
accordance with Article 340c(1).

The manifest

4.
information:

shall also contain the

following

(a)

the name and full address of the shipping company
carrying the goods;

(b) the identity of the vessel;

(c)

the place of loading;

(d) the place of unloading.

It shall also indicate, for each consignment:

(a)

the reference for the bill of lading;

At

least

two copies of

5.
presented to the customs authorities at
departure, which shall keep one copy.

the manifest must be
the port of

A copy of the manifest shall be presented to the

6.
customs authorities at the port of destination.

7.
the
Once a month, after authenticating the list,
customs authorities at each port of destination shall
transmit
to the customs authorities at each port of
departure a list drawn up by the shipping companies of
the manifests which were presented to them during the
previous month.

The description of each manifest in that list shall include
the following information:

(a)

the reference number of the manifest;

(b) the symbol

identifying the manifest as a transit

declaration in accordance with paragraph 3;

(c)

the name (which may be abbreviated) of the shipping
company which carried the goods;

(d) the date of the maritime transport operation.

The authorisation may also provide for the shipping
companies
information
themselves
referred to in the first subparagraph.

to transmit

the

In the event of irregularities being found in connection
with the information on the manifests appearing on the
said list, the customs authorities of the port of destination
the port of
shall
the
granted
departure
authorisation, referring in particular to the bills of lading
for the goods in question.

inform the customs authorities of

authority which

and

the

Article 448

1.
A shipping company may be authorised to use a
single manifest as a transit declaration if it operates a
significant number of
regular voyages between the
Member States (simplified procedure (cid:151) level 2).

By way of derogation from Article 373(1)(a), shipping
companies need not be established in the Community if
they have a regional office there.

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2.
On receipt of an application for authorisation, the
customs authorities shall notify the other Member States
in whose territories the ports of departure and destination
are situated.

Provided no objection is received within sixty days of the
date of notification, the customs authorities shall issue the
authorisation.

This authorisation shall be valid in all the Member States
concerned and shall apply only to Community transit
operations between the ports to which it refers.

3.
For the purposes of the simplification, the shipping
company may use a single manifest for all goods carried;
where it does so, it shall enter against the relevant items
in the manifest:

(a)

the (cid:147)T1(cid:148) symbol where the goods are placed under
the external Community transit procedure;

5. Without prejudice to the provisions of Articles 365
and 366, Articles 450a to 450d and Title VII of the Code,
the following notifications shall be made:

(a)

the shipping company shall notify all offences and
irregularities to the customs authorities;

(b) the customs authorities at the port of destination shall
notify the customs authorities at the port of departure
and the authority which issued the authorisation of all
offences and irregularities at the earliest opportunity.(cid:146)

52. After Article 448, the heading (cid:145)Section 3 (cid:151) Transport by

pipeline(cid:146) is replaced by:

(cid:145)S u b s e c t i o n 1 1

Simplified procedure for transport by pipeline(cid:146)

53. After Article 450, the following Section 4 is inserted:

(b) the (cid:147)TF(cid:148) symbol where the goods are placed under the
internal Community transit procedure in accordance
with Article 340c(1);

(cid:145)S e c t i o n 4

(c)

the

In such cases,

customs warehouse

carried under
or

the letters (cid:147)TD(cid:148) for goods already placed under a
transit procedure, or
inward
temporary
processing,
the shipping
admission procedure.
in the
company shall also enter the letters (cid:147)TD(cid:148)
corresponding bill of
lading or other appropriate
commercial document as well as a reference for the
procedure used, the reference number and date of the
transit declaration or transfer document and the name
of the issuing office;

(d) the letter (cid:147)C(cid:148) (equivalent to (cid:147)T2L(cid:148)) for goods whose

Community status may be demonstrated;

(e)

the letter (cid:147)X(cid:148) for Community goods to be exported
and which are not placed under a transit procedure.

The manifest must also include the information provided
for in Article 447(4).

The Community transit procedure shall be deemed
4.
to be concluded when the manifest and the goods are
presented to the customs authorities at
the port of
destination.

The records kept by the shipping company in accordance
least
with Article 373(2)(b)
the
shall
information referred to in the first
subparagraph of
paragraph 3.

contain at

Where necessary, the customs authorities at the port of
destination shall transmit the relevant details of manifests
to the customs authorities at the port of departure for
verification.

Customs debt and recovery

Article 450a

The time limit referred to in the third indent of Article
215(1) of the Code shall be 10 months from acceptance
of the transit declaration.

Article 450b

1. Where, following initiation of recovery proceedings
for other charges, the customs authorities determined in
accordance with Article 215 of
the Code (hereinafter
referred to as (cid:147)the requesting authorities(cid:148)) obtain evidence
by whatever means regarding the place where the events
giving rise to the customs debt occurred, those authorities
shall
the necessary documents,
including an authenticated copy of the evidence, to the
authorities competent for that place (hereinafter referred
to as (cid:147)the requested authorities(cid:148)).

immediately send all

The requested authorities shall acknowledge receipt of the
communication and indicate whether they are responsible
If no response is received within three
for recovery.
months,
immediately
the requesting authorities
resume the recovery proceedings they initiated.

shall

initiate new proceedings

2. Where the requested authorities are competent, they
shall
recovery of other
charges, where appropriate after the three months period
referred to in paragraph 1, second subparagraph, and on
condition that the requesting authorities are immediately
informed.

for

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Any uncompleted proceedings
recovery of other
charges initiated by the requesting authorities shall be
suspended as soon as the requested authorities inform
them that they have decided to take action for recovery.

for

56.

In the first sentence of Article 457b(1), the words (cid:145)by
Article 362(cid:146) are replaced by the words (cid:145)by Annex 44c(cid:146).

57. After Article 462, the following Chapter 10a is inserted:

As soon as the requested authorities provide proof that
they have recovered the sums in question, the requesting
authorities shall repay any other charges already collected
or cancel the recovery proceedings.

(cid:145)Chapter 10a

Procedure for postal consignments

Article 450c

Article 462a

1. Where the procedure has not been discharged, the
authorities, determined in accordance with
customs
Article 215 of
shall make the following
notifications:

the Code,

(a) within 12 months of the date of acceptance of the
transit declaration, they shall notify the guarantor that
the procedure has not been discharged;

(b) within three years of the date of acceptance of the
transit declaration, they shall notify the guarantor that
he is or might be required to pay the debt for which
he is liable in respect of
the Community transit
operation in question; the notification shall state the
number and date of the declaration, the name of the
office of departure,
the principal’s name and the
amount involved.

2.
The guarantor shall be released from his obligations
if either of the notifications provided for in paragraph 1
has not been issued to him before the expiry of the time
limit.

of

91(2)(f)

under Article

the Code,
1. Where
non-Community goods are carried from one point
to
another in the customs territory of the Community by
post (including parcel post), the customs authorities of the
Member State of dispatch shall be required to affix on the
packaging and accompanying documents a label of the
type shown in Annex 42, or have a label of this type so
affixed.

2. Where Community goods are carried by post
(including parcel post) to or from a part of the customs
territory of the Community where Directive 77/388/EEC
does not apply, the customs authorities of the Member
State of dispatch shall be required to affix on the
packaging and accompanying documents a label of the
type shown in Annex 42b, or have a label of this type so
affixed.(cid:146)

58.

In Annex 35, footnote 1 is replaced by the following text:

(cid:145)(1) Under no circumstances may users be required to
complete these boxes on copy No 5 for the purposes
of transit.(cid:146)

3. Where either of the notifications has been issued,
the guarantor shall be informed of the recovery of the
debt or the discharge of the procedure.

59. Annex 37 is amended in accordance with Annex I to this

Regulation.

Article 450d

60. Annex 37a is replaced by the text in Annex II to this

Regulation.

The Member States shall assist each other in determining
the authorities competent for recovery.

61. Annex 37b is deleted.

Those authorities shall inform the office of departure and
the office of guarantee of all cases in which a customs
debt was incurred in connection with Community transit
declarations accepted by the office of departure, and of
the action taken against the debtor to recover the sums
concerned.(cid:146)

54.

In the first subparagraph of Article 454(3), the words
(cid:145)Article 455(1)(cid:146) are replaced by the words (cid:145)Article 455(2)(cid:146).

62. Annex 37c is replaced by the text in Annex III to this

Regulation.

63. Annex 38 is amended in accordance with Annex IV to

this Regulation.

64. Annex 44a, the text of which is shown in Annex V to

this Regulation, is inserted.

65. Annex 44b, the text of which is shown in Annex VI to

this Regulation, is inserted.

55.

In Article 455(2), the words (cid:145)Article 11(2) of the TIR
Convention(cid:146) are replaced by the words (cid:145)Article 11(3) of
the TIR Convention(cid:146).

66. Annex 44c, the text of which is shown in Annex VII to

this Regulation, is inserted.

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67. Annex 45a is amended in accordance with Annex VIII to

this Regulation.

68. Annex 45b is amended in accordance with Annex IX to

this Regulation.

Subject to the conditions set out in the first subparagraph, the
TC32 form (flat-rate guarantee voucher) may be used as an
individual guarantee voucher within the meaning of Article
347(2) of Regulation (EEC) No 2454/93. Where it is so used,
the word (cid:145)flat-rate(cid:146) at the top of the front of the form shall be
crossed out and replaced by the word (cid:145)individual(cid:146).

69. Annex 46 is replaced by Annex X to this Regulation.

Article 3

70. Annex 46a, the text of which is shown in Annex XI to

this Regulation, is inserted.

71. Annex 46b, the text of which is shown in Annex XII to

this Regulation, is inserted.

72. Annex 47 is replaced by the text in Annex XIII to this

Regulation.

73. Annex 47a, the text of which is shown in Annex XIV to

this Regulation, is inserted.

74. Annexes 48, 49 and 50 are replaced by the texts in

Annexes XV, XVI and XVII to this Regulation.

75. Annex 51 is replaced by the text in Annex XVIII to this

Regulation.

76. Annex 51a, the text of which is shown in Annex XIX to

this Regulation, is inserted.

77. Annex 51b, the text of which is shown in Annex XX to

this Regulation, is inserted.

78. Annex 52 is deleted.

79. Annex 54 is replaced by the text in Annex XXI to this

Regulation.

80. Annexes 55 and 57 are deleted.

shall

review the

the Commission

Before 1 January 2003, on the basis of a report drawn up in
consultation with the bodies which represent the operators
involved,
provision
concerning the furnishing of the HS code to identify goods. If
appropriate, the Commission shall define when and subject to
what conditions the obligation to use this Code and, possibly,
other
the
information to identify goods placed under
Community transit procedure might be extended to the widest
possible range of Community transit operations. The review
shall take into account the computerisation of the Community
transit procedure.

Article 4

1.
This Regulation shall enter into force on the seventh day
following that of its publication in the Official Journal of the
European Communities.

2.

Points 2 to 80 of Article 1 shall apply from 1 July 2001.

However, from 1 January 2001 Community transit operations
on goods listed in Annex 44C to Regulation (EEC) No 2454/93
may only be carried out under cover of a comprehensive
guarantee if it has been authorised in accordance with Articles
372 to 384 of that Regulation.

Article 404 of Regulation (EEC) No 2454/93, as well as the
transitional provision set out in the second subparagraph of
paragraph 5 of this Article shall be applicable from 1 January
2001.

For the purposes of Article 4(3) of Regulation (EEC) No
565/80, point 81 of Article 1 shall apply with effect from 1
September 1998.

81.

In Annex 77, the standard rates of yield (cid:145)75,19(cid:146),
(cid:145)76,92(cid:146)
and (cid:145)64,52(cid:146) in column 5, numerical order 15, 37 and 38
are replaced by (cid:145)78,74(cid:146), (cid:145)78,74(cid:146) and (cid:145)67,11(cid:146), respectively.

The provisions of

3.
this Regulation shall not apply to
goods placed under the Community transit procedure before
its date of application.

Article 2

4.
Article 358(1) of Regulation (EEC) No 2454/93 shall
apply to offices of departure no later than when they apply the
provisions of Articles 367 to 371 of that Regulation.

Any of the forms referred to in Article 1(69), (72), (75) and
(79)
in use before the date of the entry into force of this
Regulation may continue to be used, subject to the necessary
editorial changes being made, until stocks run out or until 31
December 2002.

5.
As regards the authorisations provided for in Part II, Title
II, Chapter 4, Section 3 of Regulation (EEC) No 2454/93,
authorisations which are valid at the date of application of this
Regulation may remain applicable until 31 December 2001 at
the latest.

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Each authorisation granting the status of authorised consignor
must comply with Article 404 of Regulation (EEC) No
2454/93 as soon as the office of departure concerned applies
the provisions of Articles 367 to 371 of
that Regulation.
However, authorisations valid prior to 31 March 1999 shall
comply with Article 404 by a date as decided by the customs
authorities and by 31 March 2004 at the latest.

The simplifications referred to in Article 372(1)(g)(i) and (iv)
will require an authorisation as from a date and subject to
conditions to be determined by the committee procedure.

6.
The second sentence of the second subparagraph and the
third subparagraph of Article 2 of Regulation (EC) No
502/1999 are deleted.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 15 December 2000

For the Commission

Frederik BOLKESTEIN

Member of the Commission

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ANNEX I

Annex 37 is amended as follows:

1. Title I, Section A, is amended as follows:

(a)

in the seventh indent to the second paragraph, the text between brackets is replaced by:

(cid:145)(for arrival formalities)(cid:146).

(b) The second indent of the third paragraph is replaced by:

(cid:145)(cid:151) Community transit: copies 1, 4 and 5,(cid:146).

2. Title I, Section B, is amended as follows:

(a) The second indent to the second subparagraph of paragraph 1 is replaced by:

(cid:145)(cid:151) Community transit formalities:

boxes 1 (third subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 26, 27, 31, 32, 33 (first subdivision),
35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 (i.e. except for box 26, those with a green background).(cid:146)

(b) Paragraph 2(c) is replaced by:

(cid:145)(c)

the boxes to be used for a transit declaration are as follows:

boxes 1 (third subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 26, 27, 31, 32, 33 (first subdivision),
35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 (i.e. those with a green background);(cid:146)

3. Title II, Section A, is amended as follows:

(a) The wording for box 33 is replaced by:

(cid:145)Give the code for the item concerned.

For Community transit, this box is optional. However, the first subdivision of this box must be completed
where:

(cid:151) the transit declaration is made by the same person at

the same time as, or following, a customs

declaration which includes a commodity code, or

(cid:151) where a transit declaration covers goods on the list in Article 44C, or

(cid:151) where Community legislation so provides.(cid:146)

(b) For box 40, the following is inserted as a fourth paragraph:

(cid:145)Completion of this box is mandatory if the Community transit procedure applies. Give the reference for the
previous customs destination or corresponding customs documents. Where more than one reference has to be
entered, the Member States may provide that the word (cid:147)various(cid:148) be entered in this box and a list of the
references concerned accompany the transit declaration.(cid:146)

(c) For box 51 the last sentence of the first subparagraph is replaced by:

(cid:145)The transit offices appear in the list of offices competent for Community transit operations.(cid:146)

(d) The wording for box 52 is replaced by:

(cid:145)Use the Community codes laid down for this purpose to enter the type of guarantee or guarantee waiver used
for the operation followed, as appropriate, by the number of the comprehensive guarantee certificate, the
guarantee waiver certificate, or the individual guarantee voucher and the office of guarantee.

Where a comprehensive guarantee, guarantee waiver or individual guarantee provided by a guarantor is not
valid for all the EFTA countries, add (cid:147)not valid for(cid:148) followed by the codes for the EFTA country or countries
concerned.(cid:146)

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(e) For box 53 the last sentence of the first subparagraph is replaced by:

(cid:145)The offices of destination appear in the list of offices competent for Community transit operations.(cid:146)

4.

In Title II, Section B, for box 55, the second and third paragraphs are replaced by:

(cid:145)The carrier may only tranship goods after obtaining the authorisation of the customs authorities of the Member
State in whose territory the transhipment is to be made.

Where those authorities consider that the transit operation may continue in the normal way, they shall, once they
have taken any steps that may be necessary, endorse copies No 4 and 5 of the transit declaration.(cid:146)

5.

In Title III, Section B, the first indent is replaced by:

(cid:145)(cid:151) The symbols (cid:147)IM/c(cid:148), (cid:147)EX/c(cid:148) or (cid:147)EU/c(cid:148) (or (cid:147)COM/c(cid:148) where applicable), must appear in the first subdivision of

box 1, but no symbol must appear in this subdivision where:

(cid:151) the form is used for Community transit only, in which case, depending on the common transit procedure
applicable to the goods concerned, enter (cid:147)T1bis(cid:148), (cid:147)T2bis(cid:148) or (cid:147)T2Fbis(cid:148) in the third subdivision of box 1,

(cid:151) the form is used solely to furnish proof of the Community status of goods, in which case, depending on

the status of the goods concerned, enter (cid:147)T2Lbis(cid:148) or (cid:147)T2LFa(cid:148) in the third subdivision of the box.(cid:146)

6.

In Title III, Section C is replaced by the following:

(cid:145)C. If continuation sheets are used,

(cid:151) any boxes for (cid:147)description of goods(cid:148) which have not been used must be struck out to prevent later use,

(cid:151) boxes 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)) and 44 (Additional
information, documents produced, certificates and authorisations) of the transit declaration, T2L or T2LF form
used must be struck through and box 31 (Packages and goods description) may not be used to enter the
marks, numbers, number and kind of packages or goods description. A reference to the serial number and the
symbol of the different continuation sheets shall be entered in box 31 (Packages and goods description) of the
transit declaration, T2L or T2LF form used.(cid:146)

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ANNEX II

(cid:145)ANNEX 37a

EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS BY THE EXCHANGE OF EDI
STANDARD MESSAGES

(EDI TRANSIT DECLARATION)

TITLE I

General

The EDI transit declaration is based upon the particulars entered into the different boxes of the Single Administrative
Document (SAD) as defined in Annexes 37 and 38, in association with or replaced by a code if appropriate.

This Annex contains exclusively the basic special requirements, which apply when the formalities are carried out by the
exchange of the EDI standard messages. Furthermore the additional codes presented in Annex 37c are applicable.
Annexes 37 and 38 apply to the EDI transit declaration unless otherwise specified in this Annex or in Annex 37c.

The detailed structure and content of the EDI transit declaration follow the technical specifications the competent
authorities communicate to the principal in order to ensure the proper functioning of the system. These specifications
are based upon the requirements laid down in this Annex.

This Annex describes the structure of the information exchange. The transit declaration is organised into data groups,
which contain data attributes. The attributes are grouped together in such a way that they build up coherent logical
blocks within the scope of the message. A data group indentation indicates that the data group depends on a lower
indent data group.

When present, the appropriate number of the box on the SAD is noted.

The term (cid:147)number(cid:148) in the explanation of a data group indicates how many times the data group may be used in the
transit declaration.

The term (cid:147)type/length(cid:148) in the explanation of an attribute indicates the requirements for the data type and the data
length. The codes for the data types are as follows:

a

alphabetic

n

numeric

an alphanumeric

The number following the code indicates the admissible data length. The following applies.

The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a
number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold
decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the
maximum number of digits after the decimal point.

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TITLE II

Structure of the EDI transit declaration

A. Table of the data groups

TRANSIT OPERATION

TRADER consignor

TRADER consignee

GOODS ITEM

(cid:151) TRADER consignor

(cid:151) TRADER consignee

(cid:151) CONTAINERS

(cid:151) SGI CODES

(cid:151) PACKAGES

(cid:151) PREVIOUS ADMINISTRATIVE REFERENCES

(cid:151) PRODUCED DOCUMENTS/CERTIFICATES

(cid:151) SPECIAL MENTIONS

CUSTOMS OFFICE of departure

TRADER principal

REPRESENTATIVE

CUSTOMS OFFICE of transit

CUSTOMS OFFICE of destination

TRADER authorised consignee

CONTROL RESULT

SEALS INFORMATION

(cid:151) SEALS ID

GUARANTEE

(cid:151) GUARANTEE REFERENCE

(cid:151) VALIDITY LIMITATION (EC)

(cid:151) VALIDITY LIMITATION (NON-EC)

B. Particulars on the data of the transit declaration

TRANSIT OPERATION

Number: 1

The data group shall be used.

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LRN

Type/Length: an ..22

The local reference number (LRN) shall be used. It is nationally defined and allocated by the user in agreement with
the competent authorities to identify each single declaration.

Declaration type

Type/Length: an ..5

The attribute shall be used.

Number of loading lists

Type/Length: n ..5

(box 1)

(box 4)

The attribute shall be used when loading lists are present. In case of loading lists the following rules are applied:

(cid:151) the required attribute (cid:147)Country of dispatch(cid:148) of the data group (cid:147)TRANSIT OPERATION(cid:148) is set to (cid:147)(cid:150)(cid:148),

(cid:151) there is only one occurrence of the data group (cid:147)GOODS ITEM(cid:148) and where necessary the subdata groups
(cid:147)PREVIOUS ADMINISTRATIVE REFERENCES(cid:148), and (cid:147)PRODUCED DOCUMENTS/CERTIFICATES(cid:148) and (cid:147)SPECIAL
MENTIONS(cid:148). All the other subdata groups of (cid:147)GOODS ITEM(cid:148) cannot be used,

(cid:151) the attribute (cid:147)Textual description(cid:148) contains references to the attached loading lists, (cid:147)Textual description LNG(cid:148)

contains the language code (LNG) used for those references. The content of the references can be:

(cid:151) for (cid:147)Declaration type(cid:148) = (cid:147)T1(cid:148): (cid:147)See loading list(s)(cid:148),

(cid:151) for (cid:147)Declaration type(cid:148) = (cid:147)T2(cid:148): (cid:147)See loading list(s)(cid:148),

(cid:151) for (cid:147)Declaration type(cid:148) = (cid:147)T2F(cid:148): (cid:147)See loading list(s)(cid:148),

(cid:151) for (cid:147)Declaration type(cid:148) = (cid:147)T-(cid:148):

(cid:151) (cid:147)T1: See loading list(s) from ... to ...(cid:148),

(cid:151) (cid:147)T2: See loading list(s) from ... to ...(cid:148),

(cid:151) (cid:147)T2F: See loading list(s) from ... to ...(cid:148),

(cid:151) the attribute (cid:147)Item number(cid:148) is filled in with (cid:147)(cid:150)(cid:148),

(cid:151) all the other attributes of the data group (cid:147)GOODS ITEM(cid:148) cannot be used.

Total number of items

Type/Length: n ..5

The attribute shall be used.

Total number of packages

Type/Length: n ..7

(box 5)

(box 6)

The attribute shall be used, if the attribute (cid:147)Number of loading lists(cid:148) is used. In other cases the use is optional. The
total number of packages is equal to the sum of all (cid:147)Number of packages(cid:148), all (cid:147)Number of pieces(cid:148) and a value of
(cid:147)1(cid:148) for each declared (cid:147)bulk(cid:148).

Country of dispatch

Type/Length: a2

(box 15a)

The attribute shall be used, if only one country of dispatch is declared. The country codes presented in Annex 37c
shall be used. In this case the attribute (cid:147)Country of dispatch(cid:148) of the data group (cid:147)GOODS ITEM(cid:148) cannot be used. If
more than one country of dispatch is declared, this attribute of the data group (cid:147)TRANSIT OPERATION(cid:148) cannot be
used. In this case the attribute (cid:147)Country of dispatch(cid:148) of the data group (cid:147)GOODS ITEM(cid:148) shall be used.

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Destination country

Type/Length: a2

(box 17a)

The attribute shall be used,
if only one country of destination is declared. The country codes presented in
Annex 37c shall be used. In this case the attribute (cid:147)Destination country(cid:148) of the data group (cid:147)GOODS ITEM(cid:148) cannot
be used.
the data group (cid:147)TRANSIT
OPERATION(cid:148) cannot be used. In this case the attribute (cid:147)Destination country(cid:148) of the data group (cid:147)GOODS ITEM(cid:148)
shall be used.

If more than one country of destination is declared,

this attribute of

Identity at departure

Type/Length: an ..27

The attribute shall be used according to Annex 37.

Identity at departure LNG

Type/Length: a2

(box 18)

The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free
text field is used.

Nationality at departure

Type/Length: a2

The country code presented in Annex 37c shall be used according to Annex 37.

Container

Type/Length: n1

The following codes shall be used

0: no

1: yes.

Nationality crossing border

Type/Length: a2

The country code presented in Annex 37c shall be used according to Annex 37.

Identity crossing border

Type/Length: an ..27

The use of the attribute is optional for the Member States according to Annex 37.

Identity crossing border LNG

Type/Length: a2

(box 18)

(box 19)

(box 21)

(box 21)

The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free
text field is used.

Type of transport crossing border

Type/Length: n ..2

(box 21)

The use of the attribute is optional for the Member States according to Annex 37.

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Transport mode at border

Type/Length: n ..2

The use of the attribute is optional for the Member States according to Annex 37.

Inland transport mode

Type/Length: n ..2

(box 25)

(box 26)

The use of the attribute is optional for the Member States. It has to be used according to the explanatory note
concerning box 25 presented in Annex 38.

Loading place

Type/Length: an ..17

The use of the attribute is optional for the Member States.

Agreed location code

Type/Length: an ..17

(box 27)

(box 30)

The attribute cannot be used, if the data group (cid:147)CONTROL RESULT(cid:148) is used. If this data group is not used the
attribute is optional. If this attribute is used the precise indication of the place in coded form where the goods can
be examined is necessary. The attributes (cid:147)Agreed location of goods(cid:148)/(cid:147)Agreed location code(cid:148), (cid:147)Authorised location of
goods(cid:148) and (cid:147)Customs subplace(cid:148) cannot be used at the same time.

Agreed location of goods

Type/Length: an ..35

(box 30)

The attribute cannot be used, if the data group (cid:147)CONTROL RESULT(cid:148) is used. If this data group is not used the
attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is
necessary. The attributes (cid:147)Agreed location of goods(cid:148)/(cid:147)Agreed location code(cid:148), (cid:147)Authorised location of goods(cid:148) and
(cid:147)Customs subplace(cid:148) cannot be used at the same time.

Agreed location of goods LNG

Type/Length: a2

The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free
text field is used.

Authorised location of goods

Type/Length: an ..17

(box 30)

The attribute is optional,
if the data group (cid:147)CONTROL RESULT(cid:148) is used. If the attribute is used the precise
indication of the place where the goods can be examined is necessary. If the data group (cid:147)CONTROL RESULT(cid:148) is
not used the attribute cannot be used. The attributes (cid:147)Agreed location of goods(cid:148)/(cid:147)Agreed location code(cid:148),
(cid:147)Authorised location of goods(cid:148) and (cid:147)Customs subplace(cid:148) cannot be used at the same time.

Customs subplace

Type/Length: an ..17

(box 30)

The attribute cannot be used, if the data group (cid:147)CONTROL RESULT(cid:148) is used. If this data group is not used the
attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is
necessary. The attributes (cid:147)Agreed location of goods(cid:148)/(cid:147)Agreed location code(cid:148), (cid:147)Authorised location of goods(cid:148) and
(cid:147)Customs subplace(cid:148) cannot be used at the same time.

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Total gross mass

Type/Length: n ..11,3

The attribute shall be used.

NCTS accompanying document language code

Type/Length: a2

(box 35)

The language code presented in Annex 37c shall be used to define the language of the transit accompanying
document (NCTS accompanying document).

Dialogue language indicator at departure

Type/Length: a2

The use of the language code presented in Annex 37c is optional. If this attribute is not used the system will use
the default language of the office of departure.

Declaration date

Type/Length: n8

The attribute shall be used.

Declaration place

Type/Length: an ..35

The attribute shall be used.

Declaration place LNG

Type/Length: a2

(box 50)

(box 50)

The language code presented in Annex 37c shall be used to define the language (LNG) of the corresponding free
text field.

TRADER consignor

Number: 1

(box 2)

This data group is used, when there is only one consignor declared.
consignor(cid:148) of the data group (cid:147)GOODS ITEM(cid:148) cannot be used.

In this case the data group (cid:147)TRADER

Name

Type/Length: an ..35

The attribute shall be used.

Street and number

Type/Length: an ..35

The attribute shall be used.

Country

Type/Length: a2

The country code presented in Annex 37c shall be used.

(box 2)

(box 2)

(box 2)

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Postcode

Type/Length: an ..9

The attribute shall be used.

City

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

(box 2)

(box 2)

The language code presented in Annex 37c shall be used to define the language of name and address (NAD LNG).

TIN

Type/Length: an ..17

The use of the attribute to insert the trader identification number (TIN) is optional for the Member States.

TRADER Consignee

Number: 1

(box 2)

(box 8)

The data group shall be used, when there is only one consignee declared and the attribute (cid:147)Destination country(cid:148) of
the data group (cid:147)TRANSIT OPERATION(cid:148) contains a Member State or an EFTA country. In this case the data group
(cid:147)TRADER consignee(cid:148) of the data group (cid:147)GOODS ITEM(cid:148) cannot be used.

Name

Type/Length: an ..35

The attribute shall be used.

Street and number

Type/Length: an ..35

The attribute shall be used.

Country

Type/Length: a2

The country code presented in Annex 37c shall be used.

Postcode

Type/Length: an ..9

The attribute shall be used.

City

Type/Length: an ..35

The attribute shall be used.

(box 8)

(box 8)

(box 8)

(box 8)

(box 8)

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NAD LNG

Type/Length: a2

The language code presented in Annex 37c shall be used to define the language of name and address (NAD LNG).

TIN

Type/Length: an ..17

(box 8)

The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.

GOODS ITEM

Number: 999

The data group shall be used. In case of loading lists the following rules are applied:

(cid:151) the required attribute (cid:147)Country of dispatch(cid:148) of the data group (cid:147)TRANSIT OPERATION(cid:148) is set to (cid:147)(cid:150)(cid:148),

(cid:151) there is only 1 occurrence of the data group (cid:147)GOODS ITEM(cid:148), and where necessary the subdata groups
(cid:147)PRODUCED DOCUMENTS/CERTIFICATES(cid:148) and (cid:147)SPECIAL

(cid:147)PREVIOUS ADMINISTRATIVE REFERENCES(cid:148),
MENTIONS(cid:148). All the other subdata groups of (cid:147)GOODS ITEM(cid:148) cannot be used,

(cid:151) the attribute (cid:147)Textual description(cid:148) contains references to the attached loading lists, (cid:147)Textual description LNG(cid:148)

contains the language code (LNG) used for those references. The content of the references can be:

(cid:151) for (cid:147)Declaration type(cid:148) = (cid:147)T1(cid:148): (cid:147)See loading list(s)(cid:148),

(cid:151) for (cid:147)Declaration type(cid:148) = (cid:147)T2(cid:148): (cid:147)See loading list(s)(cid:148),

(cid:151) for (cid:147)Declaration type(cid:148) = (cid:147)T2F(cid:148): (cid:147)See loading list(s)(cid:148),

(cid:151) for (cid:147)Declaration type(cid:148) = (cid:147)T-(cid:148):

(cid:151) (cid:147)T1: See loading list(s) from ... to ...(cid:148),

(cid:151) (cid:147)T2: See loading list(s) from ... to ...(cid:148),

(cid:151) (cid:147)T2F: See loading list(s) from ... to ...(cid:148),

(cid:151) the attribute (cid:147)Item number(cid:148) is filled-in with (cid:147)(cid:150)(cid:148),

(cid:151) all the other attributes of the data group (cid:147)GOODS ITEM(cid:148) cannot be used.

Declaration type

Type/Length: an ..5

(ex box 1)

The attribute shall be used,
(cid:147)TRANSIT OPERATION(cid:148). In other cases this attribute cannot be used.

if the code (cid:147)T-(cid:148) was used for the attribute (cid:147)Declaration type(cid:148) of the data group

Country of dispatch

Type/Length: a2

(ex box 15a)

The attribute shall be used, if more than one country of dispatch is declared. The country codes presented in
Annex 37c shall be used. The attribute (cid:147)Country of dispatch(cid:148) of the data group (cid:147)TRANSIT OPERATION(cid:148) cannot be
If only one country of dispatch is declared the corresponding attribute of the data group (cid:147)TRANSIT
used.
OPERATION(cid:148) shall be used.

Destination country

Type/Length: a2

(ex box 17a)

The attribute shall be used, if more than one country of destination is declared. The country codes presented in
Annex 37c shall be used. The attribute (cid:147)Destination country(cid:148) of the data group (cid:147)TRANSIT OPERATION(cid:148) cannot be
used. If only one country of destination is declared the corresponding attribute of the data group (cid:147)TRANSIT
OPERATION(cid:148) shall be used.

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Textual description

Type/Length: an ..140

The attribute shall be used.

Textual description LNG

Type/Length: a2

(box 31)

The language code presented in Annex 37c shall be used to define the language (LNG) of the corresponding free
text field.

Item number

Type/Length: n ..5

(box 32)

The attribute shall be used, even if a number (cid:147)1(cid:148) was used for the attribute (cid:147)Total number of items(cid:148) of the data
group (cid:147)TRANSIT OPERATION(cid:148). In this case the number (cid:147)1(cid:148) shall be used for this attribute. Each item number is
unique throughout the declaration.

Commodity code

Type/Length: n ..8

The attribute shall be used with at least four and up to eight digits according to Annex 37.

Gross mass

Type/Length: n ..11,3

(box 33)

(box 35)

This attribute is optional when goods of different type covered by the same declaration are packed together in such
a way that it is impossible to determine the gross mass of each type of goods.

Net mass

Type/Length: n ..11,3

The use of the attribute is optional according to Annex 37.

TRADER consignor

Number: 1

(box 38)

(ex box 2)

The data group (cid:147)TRADER consignor(cid:148) cannot be used when there is only one consignor declared. In this case the
data group (cid:147)TRADER consignor(cid:148) on (cid:147)TRANSIT OPERATION(cid:148) level is used.

Name

Type/Length: an ..35

The attribute shall be used.

Street and number

Type/Length: an ..35

The attribute shall be used.

Country

Type/Length: a2

The country code presented in Annex 37c shall be used.

(ex box 2)

(ex box 2)

(ex box 2)

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Postcode

Type/Length: an ..9

The attribute shall be used.

City

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

(ex box 2)

(ex box 2)

The language code presented in Annex 37c shall be used to define the language of name and address (NAD LNG).

TIN

Type/Length: an ..17

The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.

TRADER consignee

Number: 1

(ex box 2)

(ex box 8)

The data group shall be used when more than one consignee is declared and the attribute (cid:147)Destination country(cid:148) of
the data group (cid:147)GOODS ITEM(cid:148) contains a Member State or an EFTA country. When only one consignee is
declared, the data group (cid:147)TRADER consignee(cid:148) of the data group (cid:147)GOODS ITEM(cid:148) cannot be used.

Name

Type/Length: an ..35

The attribute shall be used.

Street and number

Type/Length: an ..35

The attribute shall be used.

Country

Type/Length: a2

The country code presented in Annex 37c shall be used.

Postcode

Type/Length: an ..9

The attribute shall be used.

City

Type/Length: an ..35

The attribute shall be used.

(ex box 8)

(ex box 8)

(ex box 8)

(ex box 8)

(ex box 8)

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NAD LNG

Type/Length: a2

The language code presented in Annex 37c shall be used to define the language of name and address (NAD LNG).

TIN

Type/Length: an ..17

The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.

CONTAINERS

Number: 99

(ex box 8)

(box 31)

If the attribute (cid:147)Container(cid:148) of the data group (cid:147)TRANSIT OPERATION(cid:148) contains the code (cid:147)1(cid:148) the data group shall
be used.

Container numbers

Type/Length: an ..11

The attribute shall be used.

SGI Codes

Number: 9

(box 31)

(box 31)

The data group shall be used to insert the identification of sensitive goods (SGI) if the transit declaration concerns
goods of Annex 44c.

Sensitive goods code

Type/Length: n ..2

(box 31)

The code presented in Annex 37c shall be used if the commodity code is not enough to uniquely identify goods of
Annex 44c.

Sensitive quantity

Type/Length: n ..11,3

The attribute shall be used when the transit declaration concerns goods of Annex 44c.

PACKAGES

Number: 99

The data group shall be used.

Marks and numbers of packages

Type/Length: an ..42

(box 31)

(box 31)

(box 31)

The attribute shall be used if the attribute (cid:147)Kind of packages(cid:148) contains other codes presented in Annex 37c than
those for bulk (VQ, VG, VL, VY, VR or VO) or for (cid:147)Unpacked(cid:148) (NE). It is optional
if the attribute (cid:147)Kind of
packages(cid:148) contains one of the previous mentioned codes.

Marks and numbers of packages LNG

Type/Length: a2

The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free
text field is used.

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Kind of packages

Type/Length: a2

The package code presented in Annex 37c shall be used.

Number of packages

Type/Length: n ..5

(box 31)

(box 31)

The attribute shall be used if the attribute (cid:147)Kind of packages(cid:148) contains other codes presented in Annex 37c than
those for bulk (VQ, VG, VL, VY, VR or VO) or for (cid:147)Unpacked(cid:148) (NE). It cannot be used if the attribute (cid:147)Kind of
packages(cid:148) contains one of the previous mentioned codes.

Number of pieces

Type/Length: n ..5

(box 31)

The attribute shall be used if the attribute (cid:147)Kind of packages(cid:148) contains a code presented in Annex 37c for
(cid:147)Unpacked(cid:148) (NE). In other cases this attribute cannot be used.

PREVIOUS ADMINISTRATIVE REFERENCES

Number: 9

The data group shall be used according to Annex 37.

Previous document type

Type/Length: an ..6

If the data group shall be used at least one previous document type shall be used.

Previous document reference

Type/Length: an ..20

The reference of the previous document shall be used.

Previous document reference LNG

Type/Length: a2

(box 40)

(box 40)

(box 40)

The language code presented in Annex 37c shall be used to define the language (LNG) of the corresponding free
text field.

Complement of information

Type/Length: an ..26

The use of the attribute is optional for the Member States.

Complement of information LNG

Type/Length: a2

(box 40)

The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free
text field is used.

PRODUCED DOCUMENTS/CERTIFICATES

(box 44)

Number: 99

The data group shall be used according to Annex 37. If the data group is used at least one of the following
attributes shall be used.

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Document type

Type/Length: an ..3

The code presented in Annex 37c shall be used.

Document reference

Type/Length: an ..20

Document reference LNG

Type/Length: a2

(box 44)

(box 44)

The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free
text field is used.

Complement of information

Type/Length: an ..26

Complement of information LNG

Type/Length: a2

(box 44)

The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free
text field is used.

SPECIAL MENTIONS

Number: 99

(box 44)

The data group shall be used according to Annex 37. If the data group is used either the attribute (cid:147)Additional
information id(cid:148) or (cid:147)Text(cid:148) shall be used.

Additional information id

Type/Length: an ..3

(box 44)

The code presented in Annex 37c shall be used to insert the identification (id) of the additional information.

Export from EC

Type/Length: n1

(box 44)

If the attribute (cid:147)Additional information id(cid:148) contains the code (cid:147)DG0(cid:148) or (cid:147)DG1(cid:148) the attribute (cid:147)Export from EC(cid:148) or
(cid:147)Export from country(cid:148) shall be used. Both attributes cannot be used at the same time. In other cases the attribute
cannot be used. If this attribute is used the following codes are to be used:

0 = no

1 = yes.

Export from country

Type/Length: a2

(box 44)

If the attribute (cid:147)Additional information id(cid:148) contains the code (cid:147)DG0(cid:148) or (cid:147)DG1(cid:148) the attribute (cid:147)Export from EC(cid:148) or
(cid:147)Export from country(cid:148) shall be used. Both attributes cannot be used at the same time. In other cases the attribute
cannot be used. If this attribute is used the country code presented in Annex 37c shall be used.

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Text

Type/Length: an ..70

Text LNG

Type/Length: a2

(box 44)

The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free
text field is used.

CUSTOMS OFFICE of departure

Number: 1

The data group shall be used.

Reference number

Type/Length: an8

The code presented in Annex 37c shall be used.

TRADER principal

Number: 1

The data group shall be used.

TIN

Type/Length: an ..17

(box C)

(box C)

(box 50)

(box 50)

The attribute shall be used to insert the trader identification number (TIN) if the data group (cid:147)Control result(cid:148)
contains the code A3.

Name

Type/Length: an ..35

(box 50)

The attribute shall be used if the attribute (cid:147)TIN(cid:148) is used and the other attributes of this data group are not already
known by the system.

Street and number

Type/Length: an ..35

(box 50)

The attribute shall be used if the attribute (cid:147)TIN(cid:148) is used and the other attributes of this data group are not already
known by the system.

Country

Type/Length: a2

(box 50)

The country code presented in Annex 37c shall be used if the attribute (cid:147)TIN(cid:148) is used and the other attributes of
this data group are not already known by the system.

Postcode

Type/Length: an ..9

(box 50)

The attribute shall be used if the attribute (cid:147)TIN(cid:148) is used and the other attributes of this data group are not already
known by the system.

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City

Type/Length: an ..35

(box 50)

The attribute shall be used if the attribute (cid:147)TIN(cid:148) is used and the other attributes of this data group are not already
known by the system.

NAD LNG

Type/Length: a2

The language code presented in Annex 37c shall be used to define the language of name and address (NAD LNG) if
the corresponding free text fields are used.

REPRESENTATIVE

Number: 1

The data group shall be used if the principal makes use of an authorised representative.

Name

Type/Length: an ..35

The attribute shall be used.

Representative capacity

Type/Length: a ..35

The use of this attribute is optional.

Representative capacity LNG

Type/Length: a2

(box 50)

(box 50)

(box 50)

The language code presented in Annex 37c shall be used to define the language (LNG) if the corresponding free
text field is used.

CUSTOMS OFFICE of transit

Number: 9

The data group shall be used according to Annex 37.

Reference number

Type/Length: an8

The code presented in Annex 37c shall be used.

CUSTOMS OFFICE of destination

Number: 1

The data group shall be used.

Reference number

Type/Length: an8

The code presented in Annex 37c shall be used.

(box 51)

(box 51)

(box 53)

(box 53)

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TRADER authorised consignee

Number: 1

The data group can be used to indicate that the goods will be delivered to an authorised consignee.

TIN authorised consignee

Type/Length: an ..17

The attribute shall be used to insert the trader identification number (TIN).

CONTROL RESULT

Number: 1

The data group shall be used if an authorised consignor lodges the declaration.

Control result code

Type/Length: an2

The code A3 shall be used.

Date limit

Type/Length: n8

The attribute shall be used.

SEALS INFORMATION

Number: 1

(box 53)

(box 53)

(box D)

(box D)

(box D)

(box D)

The data group shall be used if an authorised consignor lodges a declaration for which his authorisation requires
the use of seals or a principal is granted the use of seals of a special type.

Seals number

Type/Length: n ..4

The attribute shall be used.

SEALS ID

Number: 99

The data group shall be used for the identification (id) of seals.

Seals identity

Type/Length: an ..20

The attribute shall be used.

Seals identity LNG

Type/Length: a2

The language code (LNG) presented in Annex 37c shall be used.

(box D)

(box D)

(box D)

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GUARANTEE

Number: 9

The data group shall be used.

Guarantee type

Type/Length: n1

The code presented in Annex 38 shall be used.

GUARANTEE REFERENCE

Number: 99

The data group shall be used if the attribute (cid:147)Guarantee type(cid:148) contains the code (cid:147)0(cid:148), (cid:147)1(cid:148),(cid:147)4(cid:148) or (cid:147)9(cid:148).

GRN

Type/Length: an24

(box 52)

(box 52)

(box 52)

The attribute shall be used to insert the guarantee reference number (GRN)
contains the code (cid:147)0(cid:148), (cid:147)1(cid:148), (cid:147)4(cid:148) or (cid:147)9(cid:148). In this case the attribute (cid:147)Other guarantee reference(cid:148) cannot be used.

if the attribute (cid:147)Guarantee type(cid:148)

Other guarantee reference

Type/Length: an ..35

(box 52)

The attribute shall be used if the attribute (cid:147)Guarantee type(cid:148) contains other codes than (cid:147)0(cid:148), (cid:147)1(cid:148), (cid:147)4(cid:148) or (cid:147)9(cid:148). In this
case the attribute (cid:147)GRN(cid:148) cannot be used.

Access code

Type/Length: an4

This information is optional for the Member States. If the attribute is used the information shall be used in case the
attribute (cid:147)Guarantee type(cid:148) contains the code (cid:147)0(cid:148), (cid:147)1(cid:148), (cid:147)4(cid:148) or (cid:147)9(cid:148).

VALIDITY LIMITATION (EC)

Number: 1

Not valid for EC

Type/Length: n1

The code 0 = no shall be used for Community transit.

VALIDITY LIMITATION (NON-EC)

Number: 99

Not valid for other contracting parties

Type/Length: a2

The country code presented in Annex 37c shall be used to indicate the EFTA country concerned.(cid:146)

(box 52)

(box 52)

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ANNEX III

(cid:145)Annex 37c

ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM

1. Country codes (CNT)

Field

1

Content

ISO alpha 2 country code.

Field type

Alphabetic 2

Example

IT

The ISO alpha 2 country code is used (see Annex 38).

2. Language code

ISO alpha 2 codification as specified in ISO (cid:151) 639 : 1988 shall apply.

3. Commodity code (COM)

Field

1

HS6

Content

Field type

Examples

Numeric 6 (left aligned)

010290

The six digits of the Harmonised System have to be entered (HS6). The commodity code may be expanded to eight
digits for national use.

4. Sensitive goods code

Field

1

Content

Field type

Examples

Additional identifier for sensitive goods

Numeric ..2

2

The code is used in extension to HS6, as shown in Annex 44c, where a sensitive good cannot sufficiently be
identified with HS6.

5. Package code

(UNECE Recommendation No 21/Rev.1 (cid:151) August 1994)

Aerosol

Ampoule, non protected

Ampoule, protected

Atomiser

Bag

Bale, compressed

Bale, non-compressed

Balloon, non-protected

Balloon, protected

AE

AM

AP

AT

BG

BL

BN

BF

BP

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Bar

Barrel

Bars, in bundle/bunch/truss

Basket

Beer crate

Bin

Board

Board, in bundle/bunch/truss

Bobbin

Bolt

Bottle, non-protected, cylindrical

Bottle, non-protected, bulbous

Bottle, protected cylindrical

Bottle, protected bulbous

Bottle crate, bottle rack

Box

Bucket

Bulk, liquefied gas (at abnormal temperature/pressure)

Bulk, gas (at 1031 mbar and 15 (cid:176)C)

Bulk, liquid

Bulk, solid, fine particles ((cid:147)powders(cid:148))

Bulk, solid, granular particles ((cid:147)grains(cid:148))

Bulk, solid, large particles ((cid:147)nodules(cid:148))

Bunch

Bundle

Butt

Cage

Can, rectangular

Can, cylindrical

Canister

Canvas

Carboy, non-protected

Carboy, protected

Carton

Case

BR

BA

BZ

BK

CB

BI

BD

BY

BB

BT

BO

BS

BQ

BV

BC

BX

BJ

VQ

VG

VL

VY

VR

VO

BH

BE

BU

CG

CA

CX

CI

CZ

CO

CP

CT

CS

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Cask

Chest

Churn

Coffer

Coffin

Coil

Collapsible tube

Cover

Crate

Creel

Cup

Cylinder

Demijohn, non-protected

Demijohn, protected

Drum

Envelope

Filmpack

Firkin

Flask

Footlocker

Frame

Framed crate

Fruit crate

Gas bottle

Girder

Girders, in bundle/bunch/truss

Hamper

Hogshead

Ingot

Ingots, in bundle/bunch/truss

Jar

CK

CH

CC

CF

CJ

CL

TD

CV

CR

CE

CU

CY

DJ

DP

DR

EN

FP

FI

FL

FO

FR

FD

FC

GB

GI

GZ

HR

HG

IN

IZ

JR

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Jerrycan, rectangular

Jerrycan, cylindrical

Jug

Jutebag

Keg

Log

Logs, in bundle/ bunch/truss

Milk crate

Multiply bag

Multiwall sack

Mat

Match box

Nest

Net

Package

Packet

Pail

Parcel

Pipe

Pipes, in bundle/bunch/truss

Pitcher

Plank

Planks, in bundle/bunch/truss

Plate

Plates, in bundle/bunch/truss

Pot

Pouch

Rednet

Reel

Ring

Rod

Rods, in bundle/bunch/truss

JC

JY

JG

JT

KG

LG

LZ

MC

MB

MS

MT

MX

NS

NT

PK

PA

PL

PC

PI

PZ

PH

PN

PZ

PG

PY

PT

PO

RT

RL

RG

RD

RZ

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Roll

Sachet

Sack

Sea-chest

Shallow crate

Sheet

Sheetmetal

Sheets, in bundle/bunch/truss

Shrinkwrapped

Skeleton case

Slipsheet

Spindle

Suitcase

Tank, rectangular

Tank, cylindrical

Tea-chest

Tin

Tray

Tray pack

Trunk

Truss

Tub

Tube

Tube, collapsible

Tubes, in bundle/bunch/truss

Tun

Unpacked or unpackaged

Vacuum-packed

Vat

Vial

Wickerbottle

RO

SH

SA

SE

SC

ST

SM

SZ

SW

SK

SL

SD

SU

TK

TY

TC

TN

PU

PU

TR

TS

TB

TU

TD

TZ

TO

NE

VP

VA

VI

WB

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6. Produced documents/certificates code

(numeric codes extracted from the 1997b UN Directories for electronic data interchange for administration,
commerce and transport : List of code for data element 1001, Document/message name, coded.)

Certificate of conformity

Certificate of quality

Movement certificate A.TR.1

Container list

Packing list

Proforma invoice

Commercial invoice

House waybill

Master bill of lading

Bill of lading

House bill of lading

Road list-SMGS

Road consignment note

Air waybill

Master air waybill

Dispatch note (post parcels)

Multimodal/combined transport document (generic)

Cargo manifest

Bordereau

Dispatch note model T

Dispatch note model T1

Dispatch note model T2

Control document T5

Dispatch note model T2L

Goods declaration for exportation

Phytosanitary certificate

Sanitary certificate

Veterinary certificate

Certificate of origin

Declaration of origin

Preference certificate of origin

Certificate of origin form GSP

Import licence

Cargo declaration (arrival)

Embargo permit

TIF form

2

3

18

235

271

325

380

703

704

705

714

722

730

740

741

750

760

785

787

820

821

822

823

825

830

851

852

853

861

862

864

865

911

933

941

951

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TIR carnet

EUR 1 certificate of origin

ATA carnet

Other

952

954

955

zzz

7. Additional information/Special indication code

The codes applicable are as follows:

DG0 = Export from one EFTA country subject to restriction or export from EC subject to restriction.

DG1 = Export from one EFTA country subject to duties or export from EC subject to duties.

DG2 = Export.

Additional special indication codes can also be defined at national domain level.

8. Customs office reference number (COR)

Field

1

2

Content

Identifier of
the
customs office belongs (see CNT)

country to which the

Field type

Alphabetic 2

Example

IT

National number of the customs office

Alphanumeric 6

0830AB

Field 1 as explained above.

Field 2 has
administrations, where necessary, to define a hierarchy of customs offices.(cid:146)

to be freely filled with a 6-character alphanumeric code. The 6 characters allow national

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ANNEX IV

Annex 38 is amended as follows:

1. The wording for the third subdivision of box 1 is replaced by:

(cid:145)This subdivision does not need to be completed unless the form is used for Community transit purposes or as a
document furnishing proof of the Community status of goods.

In that case, the following symbols shall be used:

T1:

for goods required to move under the external Community transit procedure;

T2:

for goods required to move under the internal Community transit procedure in accordance with Article 163
or 165 of the Code, unless Article 340c(2) applies;

T2F:

for goods required to move under the internal Community transit procedure, in accordance with Article
340c(1);

T:

for the mixed consignments covered by Article 351,

when the space following the (cid:147)T(cid:148) must be scored through;

T2L: when the form is used to furnish proof of the Community status of goods;

T2LF: when the form is used to furnish proof of the Community status of goods consigned to, or from, a part of

Community customs territory where the provisions of Directive 77/388/EEC do not apply.(cid:146)

2. The wording on the codes to be used for completing the first subdivision of box 33 is replaced by:

(cid:145)First subdivision (8 figures)

To be completed using the headings of the Combined Nomenclature.

Where the form is used for the Community transit procedure purposes, the commodity code made up of at least
the six digits of the Harmonised Commodity Description and Coding System shall be entered in this subdivision.
However, where Community legislation so requires, the Combined Nomenclature heading shall be used.(cid:146)

3. The wording for box 51 is replaced by:

(cid:145)Box 51: Intended transit offices (and countries)

Country codes

This country code is the ISO alpha 2 code (ISO 3166).

The applicable codes are:

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

Luxembourg

Netherlands

Austria

BE

DK

DE

GR

ES

FR

IE

IT

LU

NL

AT

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Portugal

Finland

Sweden

United Kingdom

Hungary

Iceland

Norway

Poland

Slovakia

Switzerland

Czech Republic

PT

FI

SE

GB

HU

IS

NO

PL

SK

CH

CZ(cid:146)

4. The wording for box 52 is replaced by:

(cid:145)Box 52: Guarantee

Guarantee codes

The applicable codes are:

Situation

Code

Other entries

For guarantee waiver (Article 380(3))

For comprehensive guarantee

For individual guarantee by a guarantor

For individual guarantee in cash

For individual guarantee in the form of vouchers

For guarantee not required

(Article 95 of Regulation (EEC) No 2913/92)

For guarantee not required for certain public bodies

For individual guarantee of the type under point 3
of Annex 47a

0

1

2

3

4

6

8

9

(cid:151) guarantee waiver certificate number

(cid:151) comprehensive guarantee certificate number

(cid:151) office of guarantee

(cid:151) individual guarantee voucher number

(cid:151) reference to the guarantee undertaking

(cid:151) office of guarantee(cid:146)

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L 330/57

ANNEX V

(cid:145)ANNEX 44a

EXPLANATORY NOTE ON THE LOADING LIST

TITLE I

General

1.

Definition

The loading list means a document having the characteristics described in this Annex.

2.

Loading list form

2.1. Only the front of the form may be used as a loading list.

2.2. The features of a loading list are:

(a)

the heading (cid:147)Loading list(cid:148);

(b) a 70 (cid:215) 55 millimetre box divided into an upper part of 70 by 15 millimetres and a lower part of 70 by

40 millimetres;

(c) columns with the following headings in the following order:

(cid:151) serial number,

(cid:151) marks, numbers, number and kind of packages, goods description,

(cid:151) country of dispatch/export,

(cid:151) gross mass in kilograms,

(cid:151) reserved for the administration.

Users may adjust the width of the columns to their needs. However, the column headed (cid:147)reserved for the
administration(cid:148) must always be at least 30 millimetres wide. Users may also decide for themselves how to use
the spaces other than those referred to in points (a), (b) and (c).

2.3. A horizontal

line must be drawn immediately under the last entry and any spaces not used must be scored

through to prevent later additions.

TITLE II

Particulars to be entered in the different headings

1.

Box

1.1. Upper part

Where a loading list accompanies a transit declaration, the principal must enter (cid:145)T1(cid:146), (cid:145)T2(cid:146) or (cid:145)T2F(cid:146) in the upper
part of the box.

Where a loading list accompanies a T2L document, the person concerned must enter (cid:145)T2L(cid:146) or (cid:145)T2LF(cid:146) in the upper
part of the box.

1.2. Upper part

The particulars listed in paragraph 4 of Title III below must be entered in this part of the box.

2.

Columns

2.1. Serial number

Every item shown on the loading list must be preceded by a serial number.

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2.2. Marks, numbers, number and kind of packages, goods description

The particulars required shall be given in accordance with Annexes 37 and 38.

Where a loading list accompanies a transit declaration, the particulars entered in boxes 31 (Packages and goods
description), 44 (Additional
information, documents produced, certificates and authorisations) and where
appropriate 33 (Commodity code) and 38 (Net mass) must be entered in this column.

2.3. Country of dispatch/export

Enter the name of the Member State from which the goods are being consigned or exported.

Do not use this column where a loading list accompanies a T2L document.

2.4. Gross mass (kg)

Enter the details entered in box 35 of the SAD (see Annex 37).

TITLE III

Use of loading lists

1.

A transit declaration may not have both a loading list and one or more continuation sheets attached to it.

2. Where a loading list is used, boxes 15 (Country of dispatch/export), 32 (Item number), 33 (Commodity code), 35
(Gross mass (kg)), 38 (Net mass (kg)) and, where appropriate, 44 (Additional information, documents produced,
certificates and authorisations) of the transit declaration form must be struck through and box 31 (Packages and
goods description) may not be used to enter the marks, numbers, number and kind of packages or goods
description. A reference to the serial number and the symbol of the different loading lists shall be entered in box
31 (Packages and goods description) of the transit declaration form used.

3.

The loading list must be produced in the same number of copies as the form to which it relates.

A single copy of the loading list is lodged with the office of departure where the transit declaration has been
processed using data-processing systems and the particulars of the loading list are stored in the system at that
office. Otherwise, at least three copies of the loading list are lodged.

4. When a transit declaration is registered the loading list must be given the same registration number as the form
to which it relates. This number must be entered by using a stamp which includes the name of the office of
departure, or by hand. If entered by hand, it must be endorsed by the official stamp of the office of departure.

It is not obligatory for an official of the office of departure to sign the forms.

5. Where several loading lists are attached to one form used for the purpose of Community transit, the lists must
bear a serial number allocated by the principal, and the number of loading lists attached must be entered in box 4
(Loading lists) of the said form.

6.

The provisions of paragraphs 1 to 5 apply, as appropriate, where a loading list is attached to a T2L or T2LF
document.(cid:146)

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ANNEX VI

(cid:145)ANNEX 44b

PROVISIONS CONCERNING FORMS USED IN COMMUNITY TRANSIT

This Annex sets out the characteristics of forms other than the single administrative document used in Community
transit.

1.

Loading lists

1.1. The forms shall be printed on paper dressed for writing purposes, weighing at least 40 g/m2 and sufficiently

strong to prevent easy tearing or creasing in normal use. The colour may be decided by those concerned.

1.2. The format of the forms shall be 210 by 297 millimetres, with a maximum tolerance of 5 millimetres less and

8 millimetres more on the length.

2.

Transit advice note

2.1. The forms shall be printed on paper dressed for writing purposes, weighing at least 40 g/m2 and sufficiently

strong to prevent easy tearing or creasing in normal use. The paper shall be white.

2.2. The format of the forms shall be 210 by 148 millimetres.

3.

Receipt

3.1. The forms shall be printed on paper dressed for writing purposes, weighing at least 40 g/m2 and sufficiently

strong to prevent easy tearing or creasing in normal use. The paper shall be white.

3.2. The format of the forms shall be 148 by 105 millimetres.

4.

Individual guarantee

4.1. The forms shall be printed on paper free of mechanical pulp, dressed for writing purposes and weighing at least
It shall have a printed guilloche pattern background in red so as to reveal any falsification by

55 g/m2.
mechanical or chemical means. The paper shall be white.

4.2. The format of the forms shall be 148 by 105 millimetres.

4.3. The forms shall show the name and address of the printer, or a mark by which he may be identified, and a serial

identification number.

5.

Comprehensive guarantee and guarantee waiver certificates

5.1. The forms for comprehensive guarantee of guarantee waiver certificates, hereinafter referred to as (cid:147)certificates(cid:148),
shall be printed on white paper free of mechanical pulp and weighing at least 100 g/m2. Both sides shall have a
printed guilloche pattern background so as to reveal any falsification by mechanical or chemical means. The
printing shall be:

(cid:151) in green for guarantee certificates,

(cid:151) in pale blue for guarantee waiver certificates.

5.2. The format of the forms shall be 210 by 148 millimetres.

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5.3. The Member States shall be responsible for printing the forms or having them printed. Each certificate shall bear

a serial identification number.

6.

Provisions common to all of Title II

6.1. Forms must be completed using a typewriter or other mechanographical or similar process. Loading list, transit
advice and receipt forms may also be completed legibly in manuscript, in which case they shall be completed in
ink and in block letters.

6.2. Forms must be drawn up in one of the official

languages of the member States which is acceptable to the
customs authorities of the Member State of departure. This provision shall not apply to flat-rate guarantee
vouchers.

6.3. The customs authorities of a Member State in which the forms must be produced may if necessary require a

translation into the official language, or one of the official languages, of that Member State.

6.4. The language to be used for the comprehensive guarantee and guarantee waiver certificates shall be designated by

the customs authorities of the Member State responsible for the office of guarantee.

6.5. No erasures or alterations shall be made. Amendments shall be made by striking out the incorrect particulars and,
where appropriate, adding those required. Any such amendments shall be initialled by the person making the
amendment and expressly endorsed by the customs authorities.(cid:146)

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ANNEX VII

(cid:145)ANNNEX 44c

GOODS INVOLVING GREATER RISK OF FRAUD

1

2

3

4

5

HS code

Description of the goods

Minimum
quantities

Sensitive goods
code (1)

Minimum rate of individual
guarantee

ex 0102 90 Other live animals, of the bovine domestic

4 000 kg

1

1 500 EUR/t

species

0201 10

Meat of bovine animals, fresh or chilled

3 000 kg

0201 20

0201 30

0202 10

Meat of bovine animals, frozen

3 000 kg

0202 20

0202 30

0402 10

0402 21

0402 29

0402 91

0402 99

0405 10

0405 90

Milk and cream, concentrated or containing
added sugar or other sweetening matter

2 500 kg

Butter and other fats and oils derived from
milk

3 000 kg

ex 0803 00

Fresh bananas, excluding plantains

Cane or beet
sucrose, in solid form

sugar and chemically pure

1701 11

1701 12

1701 91

1701 99

8 000 kg

7 000 kg

1

2 700 EUR/t

2 900 EUR/t

5 200 EUR/t

2 700 EUR/t

2 900 EUR/t

3 900 EUR/t

1 600 EUR/t

1 900 EUR/t

2 500 EUR/t

1 400 EUR/t

1 600 EUR/t

2 600 EUR/t

2 800 EUR/t

800 EUR/t

(cid:151)

(cid:151)

(cid:151)

(cid:151)

2207 10 Undenatured ethyl alcohol of an alcoholic

3 hl

strength by volume of 80 % vol or higher

2 500 EUR/hl
pure alcohol

2208 20

Spirits, liquors and other spirituous beverages

5 hl

2208 30

2208 40

2208 50

2208 60

2208 70

ex 2208 90

9

>>>>>>>>>>>>>=
>>>>>>>>>>>>>;

2 500 EUR/hl
pure alcohol

2402 20

Cigarettes containing tobacco

35 000 pieces

120 EUR/1 000 pieces

(1) Where the provisions of Part II, Title II, Chapter 4, section 2, subsection 7 apply and the HS code is not enough to identify without
ambiguity the goods listed in column 2, both the sensitive goods code given in column 4 and the HS code given in column 1 must
be used.(cid:146)

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ANNEX VIII

Chapter II of Annex 45a is replaced by the following:

(cid:145)Chapter II

E x p l a n a t o r y n o t e s a n d p a r t i c u l a r s ( d a t a ) f o r t h e T r a n s i t A c c o m p a n y i n g D o c u m e n t

A. Explanatory notes for completing the transit accompanying document

The transit accompanying document shall be printed based on data derived from the transit declaration, where
the case occurs amended by the principal and/or verified by the office of departure, and completed with:

1. MRN (movement reference number)

The information is given alphanumerically with 18 digits on the following specimen:

Field

Content

Field type

Examples

1

2

3

4

Last two digits of year of formal acceptance
of transit movement (YY)

Numeric 2

the

from which
Identifier of
movement originates. (ISO alpha 2 country
code)

country

Alphabetic 2

97

IT

Unique identifier for transit movement per
year and country

Alphanumeric 13

9876AB8890123

Check digit

Alphanumeric 1

5

Fields 1 and 2 as explained above.

Field 3 has to be filled in with an identifier for the transit transaction. The way that field is used is under
the responsibility of national administrations but each transit transaction handled during one year within
the given country must have a unique number. National administrations that want to have the office
reference number of the competent authorities included in the MRN, could use up to the first 6 characters
to insert the national number of the office.

Field 4 has to be filled with a value that is a check digit for the whole MRN. This field allows for detection
of an error when capturing the whole MRN.

2. Box 3:

(cid:151) first subdivision: serial number of the current printed sheet,

(cid:151) second subdivision: total number of sheets printed (including list of items),

(cid:151) shall not be used when only one item.

3.

In the space to the right of box 8:

Name and address of the customs office to which the return copy of the transit accompanying document
has to be returned.

4. Box C:

(cid:151) the name of the office of departure,

(cid:151) reference number of the office of departure,

(cid:151) acceptance date of the transit declaration,

(cid:151) the name and the authorisation number of the authorised consignor (if any).

5. Box D:

(cid:151) control results,

(cid:151) the indication (cid:147)Binding itinerary(cid:148), where appropriate.

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The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto
unless otherwise specified in this regulation.

B. Explanatory notes for printing

The following possibilities exist for the printing of the transit accompanying document.

1. The declared office of destination is linked to the computerised transit system and no loading lists are

used:

(cid:151) print only copy A (accompanying document).

2. The declared office of destination is linked to the computerised transit system and loading lists are used:

(cid:151) print copy A (accompanying document), and

(cid:151) print copy B (return copy).

3. The declared office of destination is not linked to the computerised transit system (either where loading

lists are used or not):

(cid:151) print copy A (accompanying document), and

(cid:151) print copy B (return copy).

C. Explanatory notes for the return of the control results from the office of destination

The following possibilities exist for the return of the control results from the office of destination:

1. The actual office of destination is the declared one and it is linked to the computerised transit system:

(cid:151) the control results shall be sent to the office of departure by electronic means if loading lists are not

used,

(cid:151) the control results shall be sent

to the office of departure using return copy B of

the transit

accompanying document (including loading lists) if loading lists are used.

2. The actual office of destination is the declared one and it is not linked to the computerised transit system:

(cid:151) the control results shall be sent

the transit
accompanying document (including loading lists or list of items, if any) whether loading lists are used
or not.

to the office of departure using return copy B of

3. The declared office of destination is linked to the computerised transit system but the actual office of

destination is not linked to the computerised transit system (change of office of destination):

(cid:151) the control results shall be sent

to the office of departure using a photocopy of

the transit

accompanying document, copy A (including list of items, if any) where loading lists are not used,

(cid:151) the control results shall be sent

to the office of departure using return copy B of

the transit

accompanying document (including the loading lists) where loading lists are used.

4. The declared office of destination is not linked to the computerised transit system but the actual office of

destination is linked to the computerised transit system (change of office of destination):

(cid:151) the control results shall be sent to the office of departure by electronic means where loading lists are

not used,

(cid:151) the control results shall be sent

to the office of departure using return copy B of

the transit

accompanying document (including loading lists) where loading lists are used.

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D. Explanatory notes for the use of loading lists

When loading lists are used the transit accompanying document copies A and B shall be printed from the
system. In this case the following data shall be inserted:

1.

Indication of the total number of loading lists (box 4) instead of the total number of list of items (box 3).

2. The box (cid:147)Description of goods(cid:148) (box 31) shall only contain:

(cid:151) if goods T1, T2 or T2F: (cid:147)See loading lists(cid:148)

(cid:151) if goods T1, T2 and T2F:

(cid:151) (cid:147)Goods T1(cid:148): (cid:147)see loading lists No(cid:133). to(cid:133)(cid:148)
(cid:151) (cid:147)Goods T2(cid:148): (cid:147)see loading lists No(cid:133). to(cid:133)(cid:148)
(cid:151) (cid:147)Goods T2F(cid:148): (cid:147)see loading lists No(cid:133). to(cid:133)(cid:148)

3. The box (cid:147)Additional information(cid:148) shall also be printed,

4. All other information specific to goods at items level shall appear on the corresponding loading lists that

shall be attached to the transit accompanying document.(cid:146)

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ANNEX IX

Chapter II of Annex 45b is replaced by the following:

(cid:145)Chapter II

E x p l a n a t o r y n o t e s a n d t h e p a r t i c u l a r s ( d a t a ) f o r t h e L i s t o f I t e m s

When a movement consists of more than one item, then the sheet A of the list of items shall always be printed by
the computer system and shall be attached to the copy A of the transit accompanying document.

Where the transit accompanying document is printed in the two copies, A and B, then also the sheet B of the list
of items shall be printed and attached to the copy B of the transit accompanying document.

The boxes of the list of items are vertically expandable.

Particulars have to be printed as follows:

1.

In the identification box (upper left corner):

(a)

list of items;

(b)

sheet A/B;

(c)

serial number of the current sheet and the total number of the sheets (including the transit accompanying
document).

2. OoDep (cid:151) name of the office of departure.

3. Date (cid:151) acceptance date of the transit declaration.

4. MRN (cid:151) movement reference number as defined in Annex 45a.

5. The particulars of the different boxes at item level have to be printed as follows:

(a)

item No (cid:151) serial number of the current item;

(b)

regime (cid:151) if the status of the goods for the whole declaration is uniform, the box is not used;

(c)

if mixed consignment, the actual status, T1, T2 or T2F, is printed;

(d)

the remaining boxes are completed as described in Annex 37, if appropriate in coded form.(cid:146)

L 330/66

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ANNEX X

(cid:145)ANNEX 46

TC 10 (cid:150) TRANSIT ADVICE NOTE

Identification of means of transport:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

TRANSIT DECLARATION

OFFICE OF TRANSIT INTENDED
(AND COUNTRY):

Type (T1, T2 or T2F) and number

Office of departure

FOR OFFICIAL USE

Date of transit:

(Signature)

Official
stamp(cid:146)

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L 330/67

ANNEX XI

(cid:145)ANNEX 46a

CHARACTERISTICS OF SEALS

The seals referred to in Article 357 shall have at least the following characteristics and comply with the following
technical specifications:

(a) Essential characteristics:

Seals must:

1.

2.

3.

4.

remain secure in normal use;

be easily checkable and recognisable;

be so manufactured that any breakage or removal leaves traces visible to the naked eye;

be designed for single use or, if intended for multiple use, be so designed that they can be given a clear,
individual identification mark each time they are re-used.

5.

bear identification marks.

(b) Technical specifications:

1.

2.

3.

the form and dimensions of seals may vary with the sealing method used but the dimensions must be such as
to ensure that identification marks are easy to read;

the identification marks of seals must be impossible to falsify and difficult to reproduce;

the material used must be resistant to accidental breakage and such as to prevent undetectable falsification or
reuse.(cid:146)

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ANNEX XII

(cid:145)ANNEX 46b

CRITERIA REFERRED TO IN ARTICLES 380 AND 381

Criterion

Observations

1. Sufficient experience

2. High level of cooperation with the customs

authorities

Proof of sufficient experience is provided by the correct use of
the Community transit procedure, in the capacity of principal,
over one of
to requesting a
reduction:

the following periods, prior

(cid:151) one year, for the application of Article 380(2)(a) and Article

381(1),

(cid:151) two years for the application of Article 380(2)(b) and Article

381(2)(a),

(cid:151) three years for the application of Article 380(3) and Article

381(2)(b).

These periods shall be reduced by one year for applicants who
use data-processing methods for lodging transit declarations.

A principal achieves a high level of cooperation with the
customs authorities by incorporating in the management of his
operations specific measures which thereby make it easier for the
authorities to carry out checks and protect the interests involved.

Providing they satisfy the customs authorities, such measures
may relate to, inter alia:

(cid:151) particular methods of completing transit declarations (in

particular the use of data processing methods), or

(cid:151) the

content of
providing additional
mandatory, or

such declarations, with the principal
information, even where this is not

(cid:151) methods of completing the formalities for placing goods
the procedure (for example the principal always

under
presenting his declarations at the same customs office).

3. Being in command of transport operations

The principal demonstrates that he is in command of transport
operations, inter alia:

(a) by carrying out the transport operation himself and applying

high standards of security, or

(b) using a carrier with whom he has had long-standing
contractual relations and who provides a service which
meets high standards of security, or

(c) using an intermediary contractually bound to a carrier who
provides a service which meets high standards of security.

The principal demonstrates that he has the financial resources to
cover his obligations by providing the customs authorities with
evidence to show that he has the means to pay the customs debt
likely to be incurred in connection with the goods concerned.(cid:146)

4.

Sufficient
obligations

financial

resources

to

cover

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ANNEX XIII

(cid:145)ANNEX 47

TC 11 (cid:150) RECEIPT

The office of destination at  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

hereby certifies that document T1, T2, T2F (1)

control copy T5 (1)

registered on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  under No  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

by the office at  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

has been lodged

Official
stamp

(1) Delete as necessary.(cid:146)

At . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , on 

. . . . . . . . . . . . . . . . . . . . . . . . . . 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(Signature)

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ANNEX XIV

(cid:145)ANNEX 47a

APPLICATION OF ARTICLE 94(6) and (7) OF THE CODE

Temporary prohibition of the use of the comprehensive guarantee for a reduced amount or the
comprehensive guarantee

1.

Situations where use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee may be prohibited
temporarily

1.1. Temporary prohibition of the use of the comprehensive guarantee for a reduced amount

The (cid:147)special circumstances(cid:148) referred to in Article 94(6) of the Code mean a situation in which it has been
established , in a significant number of cases involving more than one principal and putting at risk the smooth
functioning of the procedure that, in spite of the application of Article 384 and Article 9 of the Code, the
comprehensive guarantee for a reduced amount referred to in Article 94(4) of the Code is no longer sufficient to
ensure payment, within the prescribed time limit, of the customs debt arising when any of the goods listed in
Annex 44c are removed from the Community transit procedure.

1.2. Temporary prohibition of the use of a comprehensive guarantee

The (cid:147)large-scale fraud(cid:148) referred to in Article 94(7) means a situation where it is established that, in spite of the
application of Article 384, Article 9 of the Code and, where appropriate, Article 94(6) of the Code, the
comprehensive guarantee referred to in Article 94(2)(b) of the Code is no longer sufficient to ensure payment,
within the time limit prescribed, of the customs debt arising when any of the goods listed in Annex 44c are
removed from the Community transit procedure. In this connection account should be taken of the volume of
goods removed and the circumstances of their removal, particularly if these result from internationally organised
criminal activities.

2.

Effect of the decision

2.1. The effect of the decision temporarily prohibiting use of the comprehensive guarantee for a reduced amount or
the comprehensive guarantee shall be limited to a period of 12 months unless the Commission decides to extend
the period or repeal the decision in accordance with the committee procedure.

2.2. The following measures shall apply to transit operations involving goods which are subject

to decisions

prohibiting use of the comprehensive guarantee:

(cid:151) one of the following endorsements, measuring at least 100 (cid:215) 10 mm and printed in red, shall be affixed

diagonally to all copies of the transit declaration:

(cid:151) GARANT˝A GLOBAL PROHIBIDA

(cid:151) FORBUD MOD SAMLET KAUTION

(cid:151) GESAMTB(cid:220)RGSCHAFT UNTERSAGT

(cid:151) APACOQETESAI G RTMOKIJG ECCTGRG

(cid:151) COMPREHENSIVE GUARANTEE PROHIBITED

(cid:151) GARANTIE GLOBALE INTERDITE

(cid:151) GARANZIA GLOBALE VIETATA

(cid:151) DOORLOPENDE ZEKERHEID VERBODEN

(cid:151) GARANTIA GLOBAL PROIBIDA

(cid:151) YLEISVAKUUDEN K˜YTT(cid:214) KIELLETTY

(cid:151) SAMLAD S˜KERHET F(cid:214)RBJUDEN

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(cid:151) by way of derogation from Article 363, the office of destination shall return Copy No 5 of any transit
declaration endorsed with this phrase no later than on the working day following that on which the
consignment and the requisite copies of
that office. Where such a
consignment is presented to an authorised consignee within the meaning of Article 406, he shall transmit
the copy No 5 to his local office of destination no later than on the working day following that on which he
took receipt of the consignment.

the declaration were presented at

3.

Measures to alleviate the financial consequences of the prohibition on using the comprehensive guarantee

When the use of the comprehensive guarantee has been prohibited temporarily for Annex 44c goods, holders of
comprehensive guarantees may, upon request, use an individual guarantee. However, the following special
conditions shall apply:

(cid:151) the individual guarantee shall be put up in the form of a specific guarantee document which includes a

reference to this Annex and covers only the goods referred to in the decision,

(cid:151) this individual guarantee may be used only at the office of departure identified in the guarantee document,

(cid:151) it may be used to cover several simultaneous or successive operations provided that the sum of the amounts
involved in current operations for which the procedure has not yet been discharged does not exceed the
amount of the individual guarantee,

(cid:151) each time the procedure is discharged for a Community transit operation covered by this individual
guarantee, the amount corresponding to that operation shall be released and may be reused to cover another
operation up to the maximum amount of the guarantee.

Derogation from the decision temporarily prohibiting use of the comprehensive guarantee for a reduced amount or the
comprehensive guarantee

Principals may be authorised to use a comprehensive guarantee for a reduced amount or a comprehensive
guarantee to place under the Community transit procedure goods to which the decision temporarily prohibiting
such use applies if they can show that no customs debt has arisen in respect of the goods in question in the
course of Community transit operations which they have undertaken in the two years preceding the decision or,
where customs debts have arisen during that period, if they can show that these were fully paid up by the debtor
or debtors or the guarantor within the time limit prescribed.

To obtain authorisation to use a temporarily prohibited comprehensive guarantee, the principal must also meet
the conditions set out in Article 381(2)(b).

4.

4.1.

4.2. Articles 374 to 378 shall apply mutatis mutandis to applications and authorisations for the derogations referred to

in point 4.1.

4.3. When the customs authorities grant a derogation they shall endorse box 8 of the comprehensive guarantee

certificate with one of the following phrases:

(cid:151) UTILIZACI(cid:211)N NO LIMITADA

(cid:151) UBEGR˘NSET ANVENDELSE

(cid:151) UNBESCHR˜NKTE VERWENDUNG

(cid:151) APEQIOQIRSG VQGRG

(cid:151) UNRESTRICTED USE

(cid:151) UTILISATION NON LIMITEE

(cid:151) UTILIZZAZIONE NON LIMITATA

(cid:151) GEBRUIK ONBEPERKT

(cid:151) UTILIZA˙ˆO ILIMITADA

(cid:151) K˜YTT(cid:214)˜ EI RAJOITETTU

(cid:151) OBEGR˜NSAD ANV˜NDNING(cid:146).

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ANNEX XV

(cid:145)ANNEX 48

COMMON / COMMUNITY TRANSIT PROCEDURE

COMPREHENSIVE GUARANTEE

I. Undertaking by the guarantor

1. The undersigned (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

resident at (2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

hereby jointly and severally guarantees, at the office of guarantee of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

up to a maximum amount of

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,

being 100 % / 50 % / 30 % (3) of the reference amount,

in favour of the European Community comprising the Kingdom of Belgium, the Kingdom of Denmark, the
Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the
Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Austria,
the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great
Britain and Northern Ireland, and the Republic of Hungary, the Republic of Iceland, the Kingdom of Norway,
the Republic of Poland, the Slovak Republic, the Swiss Confederation, the Czech Republic, the Principality of
Andorra and the Republic of San Marino (4), any amount of principal,
further liabilities, expenses and
incidentals, but not fines, for which the principal (5),

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

may be or become liable to the abovementioned countries for debt in the form of duty and other charges
applicable to the goods placed under the Community or common transit procedure.

2. The undersigned undertakes to pay upon the first application in writing by the competent authorities of the
countries referred to in paragraph 1 and without being able to defer payment beyond a period of 30 days
from the date of application the sums requested up to the limit of the abovementioned maximum amount,
unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction
of the competent authorities, that the procedure for the transit operation concerned has been concluded.

At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer
beyond a period of 30 days from the date of application for payment the period within which he or she is
obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in
particular any interest, must be so calculated that the amount is equivalent to what would be charged under
similar circumstances on the money market or financial market in the country concerned.

This amount may not be reduced by any sums already paid under the terms of this undertaking unless the
undersigned is called upon to pay a debt arising during a Community or common transit operation
commenced before the preceding demand for payment was received or within 30 days thereafter.

3. This undertaking shall be valid from the day of its acceptance by the office of guarantee. The undersigned shall
remain responsible for payment of any debt arising during the Community or common transit operations
covered by this undertaking and commenced before the date on which any revocation or cancellation the
guarantee took effect, even if the demand for payment is made after that date.

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4.

For the purposes of this undertaking the undersigned gives his or her address for service in each of the other
countries referred to in paragraph 1 as (6):

Country

Surname and forenames, or name of firm, and full address

. . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating
to this undertaking addressed to or effected in writing at one of his or her addresses for service shall be
accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for
service.

The undersigned undertakes not to change his or her addresses for service or, if he or she has to change one
or more of those addresses, to inform the office of guarantee in advance.

Done at

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

on . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Signature) (7)

II. Acceptance by the office of guarantee

Office of guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Guarantor’s undertaking accepted on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Stamp and signature)

(1) Surname and forenames, or name of firm.
(2) Full address.
(3) Delete what does not apply.
(4) Delete the name of the Contracting Party or Parties or States (Andorra or San Marino) whose territory is not transited. The

references to the Principality of Andorra and the Republic of San Marino shall apply solely to Community transit operations.

(5) Surname and forenames, or name of firm, and full address of the principal.
(6)

If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent
authorised to receive any communications addressed to him and the acknowledgement in the second subparagraph and the
undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the
addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
(7) The person signing the document must enter the following by hand before his or her signature: (cid:147)Guarantee for the amount of
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(cid:148), the amount being written out in letters.(cid:146)

L 330/74

EN

Official Journal of the European Communities

27.12.2000

ANNEX XVI

(cid:145)ANNEX 49

COMMON / COMMUNITY TRANSIT PROCEDURE

Individual guarantee

I. Undertaking by the guarantor

1. The undersigned (1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

resident at (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

hereby jointly and severally guarantees, at the office of guarantee of

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

up to a maximum amount of . . . . . . . . . . . . . . . .

in favour of the European Community comprising the Kingdom of Belgium, the Kingdom of Denmark, the
Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the
Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Austria,
the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great
Britain and Northern Ireland, and the Czech Republic, the Swiss Confederation, the Republic of Iceland, the
Republic of Hungary, the Kingdom of Norway, the Republic of Poland, the Slovak Republic, the Principality of
Andorra, and the Republic of San Marino (3), any amount of principal,
further liabilities, expenses and
incidentals, but not fines, for which the principal (4),

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

may be or become liable to the abovementioned countries for debt in the form of duty and other charges
applicable to the goods described below placed under the Community or common transit procedure from the
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
office of departure of

to the office of destination of

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Goods description:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. The undersigned undertakes to pay upon the first application in writing by the competent authorities of the
countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the
date of application the sums requested unless he or she or any other person concerned establishes before the
expiry of that period, to the satisfaction of the competent authorities, that the procedure has been concluded.

At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer
beyond a period of 30 days from the date of application for payment the period within which he or she is
obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in
particular any interest, must be so calculated that the amount is equivalent to what would be charged under
similar circumstances on the money market or financial market in the country concerned.

3. This undertaking shall be valid from the day of its acceptance by the office of guarantee. The undersigned shall
remain liable for payment of any debt arising during the Community or common transit operation covered by
this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if
the demand for payment is made after that date.

27.12.2000

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Official Journal of the European Communities

L 330/75

4.

For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other
countries referred to in paragraph 1 as (5):

Country

Surname and forenames, or name of firm, and full address

. . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating
to this undertaking addressed to or effected in writing at one of his or her addresses for service shall be
accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for
service.

The undersigned undertakes not to change his or her addresses for service or, if he or she has to change one
or more of those addresses, to inform the office of guarantee in advance.

Done at . . . . . . . . . . . . . . . . . . . . . . . . . . . .

on

. . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Signature) (6)

II. Acceptance by the office of guarantee

Office of guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Guarantor’s undertaking accepted on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

to cover the Community / common

transit operation effected under transit declaration No . . . . . . . . . . . . . . . . . . . of

. . . . . . . . . . . . . . . . . . .

(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Stamp and signature)

(1)
(2)
(3)

(4)
(5)

(6)

(7)

Surname and forename or name of firm.
Full address.
Delete the name of the Contracting Party or Parties or States (Andorra or San Marino) whose territory is not transited. The
references to the Principality of Andorra and the Republic of San Marino shall apply solely to Community transit operations.
Surname and forename, or name of firm and full address of the principal.
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent
authorised to receive any communications addressed to him and the acknowledgement in the second subparagraph and the
undertaking in the fourth subparagraph of paragraph 4 must be made to correspond.. The courts of the places in which the
addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
The person signing the document must enter the following by hand before his or her signature: (cid:147)Guarantee for the amount of
the amount being written out in letters.
To be completed by the office of departure.(cid:146)

. .(cid:148),

L 330/76

EN

Official Journal of the European Communities

27.12.2000

ANNEX XVII

(cid:145)ANNEX 50

COMMON / COMMUNITY TRANSIT PROCEDURE

Individual guarantee in the form of vouchers

I. Undertaking by the guarantor

1. The undersigned (1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

resident at (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

hereby jointly and severally guarantees, at the office of guarantee of

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

in favour of the European Community comprising the Kingdom of Belgium, the Kingdom of Denmark, the
Federal Republic of Germany, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland, the
Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Austria,
the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great
Britain and Northern Ireland, and the Czech Republic, the Swiss Confederation, the Republic of Iceland, the
Republic of Hungary, the Kingdom of Norway, the Republic of Poland, the Slovak Republic, the Principality of
Andorra, and the Republic of San Marino (3), any amount of principal,
further liabilities, expenses and
incidentals, but not fines, for which a principal may be or become liable to the abovementioned countries for
debt in the form of duty and other charges applicable to the goods described below placed under the
Community or common transit procedure,
in respect of which the undersigned has undertaken to issue
individual guarantee vouchers up to a maximum of EUR 7 000 per voucher.

2. The undersigned undertakes to pay upon the first application in writing by the competent authorities of the
countries referred to in paragraph 1 and without being able to defer payment beyond a period of 30 days
from the date of application the sums requested, up to EUR 7 000 per individual guarantee voucher, unless he
or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the
competent authorities, that the procedure for the transit operation concerned has been concluded.

At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer
beyond a period of 30 days from the date of application for payment the period within which he or she is
obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in
particular any interest, must be so calculated that the amount is equivalent to what would be charged under
similar circumstances on the money market or financial market in the country concerned.

3. This undertaking shall be valid from the day of its acceptance by the office of guarantee. The undersigned shall
remain liable for payment of any debt arising during any Community or common transit operations covered
by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if
the demand for payment is made after that date.

27.12.2000

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Official Journal of the European Communities

L 330/77

4.

For the purpose of this undertaking the undersigned gives his or her address for service (4) in each of the other
countries referred to in paragraph 1 as:

Country

Surname and forenames, or name of firm, and full address

. . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating
to this undertaking addressed to or effected in writing at one of his or her addresses for service shall be
accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for
service.

The undersigned undertakes not to change his or her addresses for service or, if he or she has to change one
or more of those addresses, to inform the office of guarantee in advance.

Done at . . . . . . . . . . . . . . . . . . . . . . . . . .

on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Signature) (5)

II. Acceptance by the office of guarantee

Office of guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Guarantor’s undertaking accepted on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(Stamp and signature)

Surname and forenames, or name of firm.
Full address.

(1)
(2)
(3) Only for Community transit operations.
(4)

If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent
authorised to receive any communications addressed to him and the acknowledgement in the second subparagraph and the
undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the
addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
The signature must be preceded by the following in the signatory’s own handwriting: (cid:145)Valid as guarantee voucher(cid:146).

(5)

27.12.2000

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Official Journal of the European Communities

L 330/79

ANNEX XVIII

(cid:145)ANNEX 51

TC 31 (cid:151) COMPREHENSIVE GUARANTEE CERTIFICATE

(Front)

1. Valid until

Day

Month

Year

2. Number

3. Principal (surname and

forename, or name of company, 
full address and country)

4. Guarantor (surname and

forname, or name of company, 
full address and country)

5. Office of guarantee
(name, full address 
and country)

6. Reference amount

Currency code

in figures:

in letters:

7. The office of guarantee certifies that the principal named above has furnished a comprehensive guarantee which is valid for Community/

common transit operations through the customs territory of those countries listed below whose names have not been crossed out:

EUROPEAN COMMUNITY, HUNGARY, ICELAND, NORWAY, POLAND, SLOVAKIA, SWITZERLAND, CZECH REPUBLIC, 
ANDORRA (*), SAN MARINO (*)

8. Special observations

9. Period of validity extended until

Day

Month

Year

Done at . . . . . . . . . . . . . . . . . . . . . . , on  . . . . . . . . . . . . . . . . . . . . 

(place)

(date)

inclusive

Done at . . . . . . . . . . . . . . . . ,  on  . . . . . . . . . . . . . . . . . . . . 

(place)

(date)

(Signature and stamp of office of guarantee)

(Signature and stamp of office of guarantee)

(*) Only for Community transit operations.

L 330/80

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10. Persons authorised to sign Community/common transit declarations on behalf of the principal

11. Surname, forename and
specimen signature of
authorised person

12. Signature of principal (1)

11. Surname, forename and
specimen signature of
authorised person

(Back)

12. Signature of principal (1)

(1) Where the principal is a legal person, the person whose signature appears in box 12 must add to his signature his surname, forename and the capacity in which he

is signing.(cid:145)

27.12.2000

EN

Official Journal of the European Communities

L 330/81

ANNEX XIX

(cid:145)ANNEX 51 A

TC 33 (cid:151) GUARANTEE WAIVER CERTIFICATE

(Front)

1. Valid until

Day

Month

Year

2. Number

3. Principal (surname and

forename, or name of company, 
full address and country)

4. Office of guarantee
(name, full address 
and country)

5. Reference amount

Currency code

in figures:

in letters:

6. The office of guarantee hereby certifies that the principal named above has been granted a guarantee waiver in respect of his

Community/common transit operations through the customs territory of those countries listed below whose names have not been crossed
out:

EUROPEAN COMMUNITY, HUNGARY, ICELAND, NORWAY, POLAND, SLOVAKIA, SWITZERLAND, CZECH REPUBLIC, 
ANDORRA (*), SAN MARINO (*)

7. Special observations

8. Period of validity extended until

Day

Month

Year

Done at . . . . . . . . . . . . . . . . . . . . . . , on  . . . . . . . . . . . . . . . . . . . . 

(place)

(date)

inclusive

Done at . . . . . . . . . . . . . . . . ,  on  . . . . . . . . . . . . . . . . . . . . 

(place)

(date)

(Signature and stamp of office of guarantee)

(Signature and stamp of office of guarantee)

(*) Only for Community transit operations.

L 330/82

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27.12.2000

9. Persons authorised to sign Community/common transit declarations on behalf of the principal

10. Surname, forename and
specimen signature of
authorised person

11. Signature of principal (1)

10. Surname, forename and
specimen signature of
authorised person

(Back)

11. Signature of principal (1)

(1) Where the principal is al legal person, the person whose signature appears in box 11 must add to his signature his surname, forename and the capacity in which

he is signing.(cid:146)

27.12.2000

EN

Official Journal of the European Communities

L 330/83

ANNEX XX

(cid:145)ANNEX 51b

EXPLANATORY NOTE ON COMPREHENSIVE GUARANTEE CERTIFICATES AND GUARANTEE WAIVER
CERTIFICATES

1.

Particulars to be entered on the front of a certificate

Once issued, there shall be no amendment, addition or deletion to the remarks in boxes 1 to 8 of the
comprehensive guarantee certificate or boxes 1 to 7 of the guarantee waiver certificate.

1.1.

Currency code

Member States shall enter in box 6 of the comprehensive guarantee certificate and box 5 of the guarantee
waiver certificate the ISO ALPHA 3 (ISO 4217) code of the currency used.

1.2.

Endorsements

1.2.1. Where a comprehensive guarantee may not be used because the goods are listed in Annex 44C, one of the

following must be entered in box 8 of the certificate:

(cid:151) Validez limitada

(cid:151) Begr(cid:230)nset gyldighed

(cid:151) Beschr(cid:228)nkte Geltung

(cid:151) Peqioqirl(cid:221)mg irv(cid:253)y

(cid:151) Limited validity

(cid:151) ValiditØ limitØe

(cid:151) Validit(cid:224) limitata

(cid:151) Beperkte geldigheid

(cid:151) Validade limitada

(cid:151) Voimassa rajoitetusti

(cid:151) Begr(cid:228)nsad giltighet

1.2.2. Where a principal has undertaken to lodge all his transit declarations at a specific office of departure, the name
of the office must be entered in capitals in box 8 of the comprehensive guarantee certificate or box 7 of the
guarantee waiver certificate, as appropriate.

1.3.

Endorsement of certificates in the event of their validity being extended

Where the period of validity of a certificate is extended, the office of guarantee must endorse box 9 of the
comprehensive guarantee certificate or box 8 of the guarantee waiver certificate, as appropriate.

2.

Particulars to be entered on the back of a certificate. Persons authorised to sign transit declarations

2.1.

When a certificate is issued, or at any time during its period of validity, the principal must enter on the back
the names of the persons he authorises to sign transit declarations. Each of these entries must comprise the
surname and first name of
the authorised person and a specimen of his signature and each must be
countersigned by the principal. The principal has the option of striking through any boxes he does not wish to
use.

L 330/84

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Official Journal of the European Communities

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2.2.

The principal may revoke such authorisations at any time.

2.3.

Any person whose name has been entered on the back of a certificate of this kind which is presented at an
office of departure is the authorised representative of the principal.

3.

Use of such certificates where use of a comprehensive guarantee is prohibited

For procedure, see point 4 of Annex 47A.(cid:146)

27.12.2000

EN

Official Journal of the European Communities

L 330/85

ANNEX XXI

(cid:145)ANNEX 54

TC 32 (cid:150) INDIVIDUAL GUARANTEE VOUCHER

(Front)

A 000 000

Issued by: 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(Name and address of individual or firm)

(undertaking of the guarantor accepted on  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

by the guarantee office of  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . )

This  voucher,  issued  on  . . . . . . . . . . . . . . . .  is  valid  for  an  amount  of  up  to  7 000  euro  for  a  Community  transit/common  transit  operation 

beginning not later than  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

and in respect of which the principal is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(name and address of individual or firm)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(Signature of the principal ) (1)

. . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(Signature and stamp of guarantor)

(1) Signature optional.

L 330/86

EN

Official Journal of the European Communities

27.12.2000

(Back)

To be completed by the office of departure

Transit operation effected under document T1, T2, T2F (1),

registrered on  . . . . . . . . . . . . . . . . . . . . . . . . . . . .  under No  . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . 

by the office at 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . . . . . . . . . . . . . . . . . . . . . . . . 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(Official stamp)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
(Signature)

(1) Delete as necessary.(cid:145)