Commission Regulation (EC) No 883/2005 of 10 June 2005 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: 2005-06-10
Institutions: European Commission
Subjects: EU customs procedure, Union transit, customs formalities, international road transport, transport document

11.6.2005

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Official Journal of the European Union

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COMMISSION REGULATION (EC) No 883/2005

of 10 June 2005

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,

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community Customs Code (1),
and in particular Article 247 thereof,

Whereas:

(1)

by

Council

trade for

Regulation

The Customs Convention on the international transport
of goods under cover of TIR carnets (TIR Convention) of
the
14 November 1975 was approved on behalf of
Community
(EEC) No
2112/78 (2) and entered into force in the Community
on 20 June 1983 (3). Given the importance of interna-
tional
is necessary to
the Community it
modernise the customs formalities concerning the TIR
procedure. Article 49 of the TIR Convention envisages
the application of greater facilities for the benefit of
economic operators provided such facilities do not
impede
the
Convention. Currently the Community rules concerning
the TIR procedure do not provide for the status of
authorised consignee.
the needs of
economic operators and to facilitate international trade
it is desirable to develop provisions, based on the existing
Community/common transit rules, allowing the status of
authorised consignee to be used in conjunction with the
TIR procedure.

the provisions of

In order to meet

application of

the

(2)

Istanbul Convention)

The Convention on Temporary Admission of 26 June
1990 (the
and the Annexes
thereto were approved by the European Community by
Council Decision 93/329/EEC (4). Annex A to the
Istanbul Convention replaces the Customs Convention
on the ATA carnet
for the temporary admission of
goods of 6 December 1961 (the ATA Convention)

(1) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by the

2003 Act of Accession.
(2) OJ L 252, 14.9.1978, p. 1.
(3) OJ L 31, 2.2.1983, p. 13.
(4) OJ L 130, 27.5.1993, p. 1.

(3)

(4)

(5)

with regard to relations between countries which have
accepted the Istanbul Convention and its Annex A. It is
therefore necessary to amend the provisions relating to
the ATA procedure to include references to the Istanbul
Convention. However, in order to facilitate international
trade between the Community and those countries that
have not accepted Annex A to the Istanbul Convention,
it is appropriate to maintain the references to the ATA
Convention.

In the framework of the outward processing procedure,
Commission Regulation (EEC) No 2454/93 (5) has, since
2001, permitted partial relief
from import duty after
outward processing to be calculated on the basis of the
costs of the processing operation, in accordance with the
‘value-added method’. However,
this method is not
allowed if the temporary export goods which are not
of Community origin have been released for free circu-
lation at a zero duty rate. Those restrictive conditions for
goods which are not of Community origin should be
the value-
modified in order to promote the use of
added method.

However, in order to avoid an abuse of the system it is
desirable to provide that this method of duty relief may
be refused if it is established that the sole object of the
release for free circulation of the temporary export goods
had been to benefit from this relief.

The identity and nationality of means of transport at
departure is regarded as mandatory information that
has to be entered in box 18 of a transit declaration. At
container terminals that have high levels of traffic it may
occur that the details of the road means of transport to
be used are unknown at the time when the transit form-
alities are carried out. Nevertheless, the identification of
the container in which the goods subject
to transit
declaration will be carried is available and is already
the transit declaration. Given
indicated in box 31 of
that
it is
the goods can be controlled on this basis,
appropriate to allow box 18 of the transit declaration
to be left blank, provided that it can be ensured that
the proper details will be subsequently entered in the
relevant box.

(5) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regu-

lation (EC) No 2286/2003 (OJ L 343, 31.12.2003, p. 1).

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(6)

(7)

(8)

(9)

Annex 37c and Annex 38 to Regulation (EEC) No
2454/93 both contain lists of packaging codes based
on Annex V to Recommendation No 21 of the United
Nations Economic Commission for Europe, Rev. 1, of
August 1994, hereinafter ‘the UN/ECE Recommendation’.
Annex V to the UN/ECE Recommendation, which
contains the list of codes, has been revised several
times since its introduction in order to adapt
to
practice in commerce and transport, the last time being
in May 2002 (Revision 4). To enable traders to use the
most widely accepted standard and thus to harmonise
and administrative practice within the
commercial
Community as
is necessary to
provide that
the packaging codes used in customs
declarations are to reflect the latest version of Annex V
to the UN/ECE Recommendation.

far as possible,

it

it

the list of
In the interests of clarity and rationality,
packaging codes should be published solely in Annex
38, to which reference should be made when the list is
mentioned in other customs legislation.

The packaging codes are closely linked to the provisions
applicable to transit operations as referred to in Articles
367 to 371 and to the new rules on the single admin-
istrative document, or form part of
them. The new
provisions must therefore be applicable for all customs
procedures.

Annex 38 to Regulation (EEC) No 2454/93, as amended
by Commission Regulation (EC) No 881/2003 (2), since
they both remain in force until 1 January 2006.

(13) Article 531 of Regulation (EEC) No 2454/93 defines the
usual forms of handling which are allowed under the
customs warehousing procedure. The framework of the
permitted activities is established by Article 109(1) of
Regulation (EEC) No 2913/92. The usual
forms of
handling which non-Community goods may undergo
are exhaustively listed in Annex 72 to Regulation (EEC)
this
No 2454/93. However,
Annex has
in practice.
led to certain problems
Therefore, it is desirable to provide for more flexibility.

the restrictive scope of

(14)

(15)

(16)

(17)

Some endorsements on customs documents expressed in
the language of certain new Member States are not
consistent with the terminology relating to customs
matters already used in the languages concerned and
adjustments are therefore necessary.

Since the 2003 Act of Accession took effect on 1 May
2004, those endorsements should be applicable on the
same date.

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

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

A list of the numerical codes used in connection with the
transit guarantee,
for use on the single administrative
document forms, was established by Regulation (EEC)
in
No 2454/93.
order to take into account all the situations relating to
the guarantee waivers.

It is necessary to complete that list,

HAS ADOPTED THIS REGULATION:

Article 1

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

(10) As a consequence of the modification of the numerical
it is also necessary to
the corresponding data concerning the New

codes of the transit guarantees,
adapt
Computerised Transit System.

(11) Given that

the Convention of 20 May 1987 on a
common transit procedure provides that the numerical
codes of the transit guarantees are to apply from 1 May
2004, the new codes should apply with effect from that
date.

(12)

In view of the foregoing, Annexes 37 and 38 to Regu-
lation (EEC) No 2454/93, as amended by Regulation (EC)
is necessary,
No 2286/2003, should be amended.
however, to make similar amendments also to Annex
37 to Regulation (EEC) No 2454/93, as amended by
Commission Regulation (EC) No 444/2002 (1), and

It

1.

in the third paragraph of Article 62, the 20th indent is
replaced by the following:

‘— Vyhotovené dodatočne’;

2.

in Article 113(3),
following:

the 20th indent

is replaced by the

‘— VYHOTOVENÉ DODATOČNE’;

3.

in Article 314c(3),
following:

the 20th indent

is replaced by the

‘— Vyhotovené dodatočne’;

4.

in Article 324d(2),
following:

the 20th indent

is replaced by the

‘— Oslobodenie od podpisu’;

(1) OJ L 68, 12.3.2002, p. 11.

(2) OJ L 134, 29.5.2003, p. 1.

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5.

in the third subparagraph of Article 357(4), the 20th indent
is replaced by the following:

‘— Oslobodenie’;

Articles 374 and 375, Article 376(1) and (2), and
3.
Articles 377 and 378 shall apply mutatis mutandis to the
procedure
application referred to in
paragraph 1.

relating to the

6.

in the second subparagraph of Article 361(4), the 20th
indent is replaced by the following:

4.
Article 407 shall apply mutatis mutandis with respect
to the procedure laid down in the authorisation referred to
in paragraph 1.

‘— Nezrovnalosti: úrad, ktorému bol tovar dodaný (názov

a krajina)’;

Article 454b

7.

in Article 387(2),
following:

the 20th indent

is replaced by the

‘— Oslobodenie od predpísanej trasy’;

8.

in Article 403(2),
following:

the 20th indent

is replaced by the

‘— Oslobodenie od podpisu’;

9.

in Article 451(1),
‘ATA Convention’;

‘/Istanbul Convention’

is inserted after

1.
In respect of goods arriving at his premises or at the
place specified in the authorisation referred to in Article
the authorised consignee shall comply with the
454a,
following obligations,
in accordance with the procedure
laid down in the authorisation:

(a) inform the customs authorities at the office of desti-

nation of the arrival of the goods;

(b) immediately inform the customs authorities at the office
of destination of any broken seals, and of any other
irregularities such as excess quantities, deficits, or substi-
tutions;

(c) without delay, enter the results of the unloading into

10. the following Articles 454a, 454b and 454c are inserted:

his records;

‘Article 454a

1.
the
Following an application by the consignee,
customs authorities may grant him the status of authorised
thereby authorising him to receive at his
consignee,
premises or at any other specified place goods transported
under the TIR procedure.

The authorisation referred to in paragraph 1 shall be

2.
granted only to persons who:

(a) are established in the Community;

(b) regularly receive goods that have been entered for the
TIR procedure, or whose customs authorities know that
they can meet the obligations under that procedure;

(c) have not committed any serious or repeated offences

against customs or tax legislation.

Article 373(2) shall apply mutatis mutandis.

The authorisation shall apply solely in the Member State
where the authorisation was granted.

The authorisation shall apply only to TIR operations that
have as the final place of unloading the premises specified
in the authorisation.

(d) without delay, present to the customs authorities at the
office of destination an advice indicating the particulars
and condition of any seals affixed and the date of the
entry into the records.

2.
The authorised consignee shall ensure that the TIR
Carnet is presented, without delay, to the customs autho-
rities at the office of destination.

3.
The customs authorities at the office of destination
shall make the necessary endorsements on the TIR Carnet
in accordance with the procedure laid down in the
and,
authorisation, shall ensure that the TIR Carnet is returned
to the TIR carnet holder or to the person acting on his
behalf.

4.
The date of termination of the TIR operation shall be
the date of the entry into the records referred to in point
(c) of paragraph 1. However,
in the cases referred to in
point (b) of paragraph 1, the date of termination of the
TIR operation shall be the date of the endorsement of the
TIR Carnet.

At

the

the TIR carnet holder,
issue a receipt,

the
request of
5.
authorised consignee shall
the form of
which shall correspond to a copy of the advice referred
to in point (d) of paragraph 1. The receipt shall not be
used as proof of the termination of the TIR operation
within the meaning of Article 454c(2).

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Article 454c

1.
The TIR carnet holder shall have fulfilled his obli-
gations under point (o) of Article 1 of the TIR Convention
when the TIR carnet together with the road vehicle, the
combination of vehicles or the container and the goods
have been delivered intact to the authorised consignee at
his premises or at the place specified in the authorisation.

The termination of

2.
the TIR operation, within the
meaning of point (d) of Article 1 of the TIR Convention,
shall have occurred when the requirements of Article
454b(1) and (2) have been met.’;

17.

in Article 843(2), the 16th and 17th indents are replaced
by the following:

‘— A kilépés a Közösség területéről a … rendelet/irányelv/
határozat szerinti korlátozás vagy teher megfizetésének
kötelezettsége alá esik

— Ħruġ mill-Komunita` suġġett għall-restrizzjonijiet jew
ħlasijiet taħt Regola/Direttiva/Deċiżjoni Nru …’;

18.

in the fourth subparagraph of Article 912e(2), the 20th
indent is replaced by the following:

11.

in Article 457c(1), the words ‘or the Istanbul Convention’
are inserted after ‘ATA Convention’;

‘— (počet) vyhotovených výpisov – kópie priložené’;

12. Article 457d is amended as follows:

19.

in the second subparagraph of Article 912f(1), the 16th
and 20th indents are respectively replaced by the following:

(a) in paragraph 1,

‘or in Article 8(4) of Annex A to the

Istanbul Convention’ is added;

(b) in paragraph 2, ‘or in Article 9(1)(a) and (b) of Annex A

to the Istanbul Convention’ is added;

(c) in point (c) of paragraph 3, ‘or in Article 10 of Annex

A to the Istanbul Convention’ is added;

13.

in Article 459(1),
after ‘ATA Convention’;

‘or the Istanbul Convention’ is inserted

14. Article 461 is amended as follows:

(a) in the first sentence of the second subparagraph of
‘or of the Istanbul Convention’ is added;

paragraph 2,

(b) in the first sentence of paragraph 4, ‘or Article 9(1)(b)
and (c) of Annex A to the Istanbul Convention’
is
added.

15.

in Article 580(3), ‘Articles 454, 455’ is replaced by ‘Articles
457c, 457d’;

‘— Kiadva visszamenőleges hatállyal’

‘— Vyhotovené dodatočne’;

20.

in point (c) of Article 912g(2), the 20th indent is replaced
by the following:

‘Oslobodenie od podpisu – článok 912g nariadenia (EHS) č.
2454/93’;

21. Annex 37, as amended by Regulation (EC) No 444/2002, is
amended in accordance with Annex IA to this Regulation;

22. Annex 37, in the version introduced by Regulation (EC) No
2286/2003, is amended in accordance with Annex IB to
this Regulation;

23.

in Title II of Annex 37a, the particulars for box 31 are
amended in accordance with point 1 of Annex II to this
Regulation;

24.

in Title II of Annex 37a, the particulars for boxes 50 and
52 are amended in accordance with points 2, 3 and 4 of
Annex II to this Regulation;

16.

in Article 591, the second subparagraph is replaced by the
following:

25. Annex 37c is amended in accordance with Annex III to this

Regulation;

‘Customs authorities shall refuse the calculation of partial
relief from import duties under this provision if before the
compensating products are released for free circulation it is
established that the sole object of the release for free circu-
lation at a zero duty rate of the temporary export goods,
which are not of Community origin within the meaning of
Title II, Chapter 2, Section 1, of the Code, was to benefit
from partial relief under this provision.’;

26.

in Annex 38,
amended by Regulation (EC) No
881/2003, a text for box 31 is inserted in accordance
with point A(1) of Annex IV to this Regulation;

as

27.

in Title II of Annex 38, in the version introduced by Regu-
lation (EC) No 2286/2003, the text for box 31 is amended
in accordance with point B(1) of Annex IV to this Regu-
lation;

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28.

29.

as

amended by Regulation (EC) No
in Annex 38,
881/2003, the text of the applicable codes for box 52 is
amended in accordance with point A(2) of Annex IV to this
Regulation;

in Title II of Annex 38, in the version introduced by Regu-
lation (EC) No 2286/2003, the text of the applicable codes
for box 52 is amended in accordance with point B(2) of
Annex IV to this Regulation;

34. Annex 72 is amended in accordance with Annex VII to this

Regulation.

Article 2

1.
This Regulation shall enter into force on the third day
following its publication in the Official Journal of the European
Union.

30.

in point 2.2 of Annex 47a, the 20th indent is replaced by
the following:

Points 1 to 8, 17 to 20, 24, 28 and 30 of Article 1 shall

2.
apply with effect from 1 May 2004.

‘ZÁKAZ CELKOVEJ ZÁRUKY’;

31. Annex 59 is replaced by the text set out in Annex V to this

Regulation;

32.

in the general remarks relating to Heading 16,
in the
‘Provisions governing the information to be entered on
‘/Article 8 of Annex A
the taxation form’
‘ATA
to the
is
Convention’;

Istanbul Convention’

inserted after

in Annex 60,

33. Annex 61 is replaced by the text set out in Annex VI to

this Regulation;

Points 9 to 15, 31, 32 and 33 of Article 1 shall apply

3.
with effect from 1 October 2005.

Points 23, 25 and 26 of Article 1 shall apply with effect

4.
from 1 July 2005.

5.
Points 22, 27 and 29 of Article 1 shall apply with effect
from 1 January 2006. However, the Member States may apply
those points before that date. In such cases, the Member States
shall notify the Commission of the date of application. The
Commission shall publish this information.

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

Done at Brussels, 10 June 2005.

For the Commission

László KOVÁCS
Member of the Commission

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ANNEX I

A. In Section A of Title II of Annex 37 to Regulation (EEC) No 2454/93, as amended by Regulation (EC) 444/2002, the

following paragraph is added to the particulars concerning box 18:

‘However, in respect of transit operations where goods are carried in containers that are to be transported by road
vehicles, the customs authorities may authorise the principal to leave this box blank where the logistical pattern at the
point of departure may prevent the identity and nationality of the means of transport from being provided at the time
of establishment of the transit declaration and where the customs authorities can ensure that the required information
concerning the means of transport will be subsequently entered in box 55.’

B. In Section B of Title I of Annex 37 to Regulation (EEC) No 2454/93, in the version introduced by Regulation (EC)
No 2286/2003, the following footnote [24] is inserted for box 18 (identity) and 18 (nationality) in column F of the
table:

‘[24] Where goods are carried in containers that are to be transported by road vehicles, the customs authorities may
authorise the principal to leave this box blank where the logistical pattern at the point of departure may prevent
the identity and nationality of the means of transport from being provided at the time of establishment of the
transit declaration and where the customs authorities can ensure that the required information concerning the
means of transport will be subsequently entered in box 55.’

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ANNEX II

In Title II of Annex 37a to Regulation (EEC) No 2454/93, Section B is amended as follows:

1. For the data group ‘PACKAGES’, the wording under ‘Kind of packages’ is replaced by the following:

‘Kind of packages (box 31)

Type/Length: an .. 2

The packaging codes listed under Box 31 of Annex 38 are used.’

2. For the data group ‘TRADER principal’, the explanatory note concerning the attribute ‘Identification number (TIN) …

(box 50)’ is replaced by the following:

‘Type/Length: an ..17

The attribute shall be used where the data group “CONTROL RESULT” contains the code A3 or where the attribute
“GRN” is used.’

3. For the data group ‘GUARANTEE’, the Type/Length of the attribute ‘Guarantee type (box 52)’

is replaced by the

following:

‘Type/Length: an ..1’;

4. For the data group ‘GUARANTEE REFERENCE’, the Type/Length of the attribute ‘GRN (box 52)’ is replaced by the

following:

‘Type/Length: an ..24’.

In Annex 37c to Regulation (EEC) No 2454/93, point 5, ‘Package code’, is deleted.

ANNEX III

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ANNEX IV

A. Annex 38 to Regulation (EEC) No 2454/93, as amended by Regulation (EC) No 881/2003, is amended as follows:

1. The following text is inserted for box 31:

‘Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind

Kind of packages

Use the following codes.

(UN/ECE Recommendation No 21/REV. 4, May 2002)

PACKAGING CODES

Aerosol

Ampoule, non-protected

Ampoule, protected

Atomizer

Bag

Bag, flexible container

Bag, large

Bag, multiply

Bag, paper

Bag, paper, multi-wall

Bag, paper, multi-wall, water resistant

Bag, plastic

Bag, plastics film

Bag, super bulk

Bag, textile

Bag, textile, sift proof

Bag, textile, water resistant

Bag, textile, without inner coat/liner

Bag, woven plastic

Bag, woven plastic, sift proof

Bag, woven plastic, water resistant

Bag, woven plastic, without inner coat/liner

Bale, compressed

Bale, non-compressed

Balloon, non-protected

Balloon, protected

Bar

Barrel

Barrel, wooden

AE

AM

AP

AT

BG

FX

ZB

MB

5M

XJ

XK

EC

XD

43

5L

XG

XH

XF

5H

XB

XC

XA

BL

BN

BF

BP

BR

BA

2C

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Barrel, wooden, bung type

Barrel, wooden, removable head

Bars, in bundle/bunch/truss

Basin

Basket

Basket, with handle, cardboard

Basket, with handle, plastic

Basket, with handle, wooden

Bin

Board

Board, in bundle/bunch/truss

Bobbin

Bolt

Bottle, gas

Bottle, non-protected, bulbous

Bottle, non-protected, cylindrical

Bottle, protected bulbous

Bottle, protected cylindrical

Bottlecrate/bottlerack

Box

Box, aluminium

Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox

Box, fibreboard

Box, for liquids

Box, natural wood

Box, plastic

Box, plastic, expanded

Box, plastic, solid

Box, plywood

Box, reconstituted wood

Box, steel

Box, wooden, natural wood, ordinary

Box, wooden, natural wood, with sift proof walls

Bucket

Bulk, gas (at 1 031 mbar and 15 °C)

Bulk, liquefied gas (at abnormal temperature/pressure)

QH

QJ

BZ

BM

BK

HC

HA

HB

BI

BD

BY

BB

BT

GB

BS

BO

BV

BQ

BC

BX

4B

DH

4G

BW

4C

4H

QR

QS

4D

4F

4A

QP

QQ

BJ

VG

VQ

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Bulk, liquid

Bulk, solid, fine particles (powders)

Bulk, solid, granular particles (grains)

Bulk, solid, large particles (nodules)

Bunch

Bundle

Butt

Cage

Cage, Commonwealth Handling Equipment Pool (CHEP)

Cage, roll

Can, cylindrical

Can, rectangular

Can, with handle and spout

Canister

Canvas

Capsule

Carboy, non-protected

Carboy, protected

Card

Carton

Cartridge

Case

Case, isothermic

Case, skeleton

Case, steel

Case, with pallet base

Case, with pallet base, cardboard

Case, with pallet base, metal

Case, with pallet base, plastic

Case, with pallet base, wooden

Cask

Chest

Churn

Clamshell

Coffer

VL

VY

VR

VO

BH

BE

BU

CG

DG

CW

CX

CA

CD

CI

CZ

AV

CO

CP

CM

CT

CQ

CS

EI

SK

SS

ED

EF

EH

EG

EE

CK

CH

CC

AI

CF

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Coffin

Coil

Composite packaging, glass receptacle

Composite packaging, glass receptacle in aluminium crate

Composite packaging, glass receptacle in aluminium drum

Composite packaging, glass receptacle in expandable plastic pack

Composite packaging, glass receptacle in fibre drum

Composite packaging, glass receptacle in fibreboard box

Composite packaging, glass receptacle in plywood drum

Composite packaging, glass receptacle in solid plastic pack

Composite packaging, glass receptacle in steel crate box

Composite packaging, glass receptacle in steel drum

Composite packaging, glass receptacle in wickerwork hamper

Composite packaging, glass receptacle in wooden box

Composite packaging, plastic receptacle

Composite packaging, plastic receptacle in aluminium crate

Composite packaging, plastic receptacle in aluminium drum

Composite packaging, plastic receptacle in fibre drum

Composite packaging, plastic receptacle in fibreboard box

Composite packaging, plastic receptacle in plastic drum

Composite packaging, plastic receptacle in plywood box

Composite packaging, plastic receptacle in plywood drum

Composite packaging, plastic receptacle in solid plastic box

Composite packaging, plastic receptacle in steel crate box

Composite packaging, plastic receptacle in steel drum

Composite packaging, plastic receptacle in wooden box

Cone

Container, not otherwise specified as transport equipment

Cover

Crate

Crate, beer

Crate, bulk, cardboard

Crate, bulk, plastic

Crate, bulk, wooden

Crate, framed

Crate, fruit

Crate, milk

Crate, multiple layer, cardboard

CJ

CL

6P

YR

YQ

YY

YW

YX

YT

YZ

YP

YN

YV

YS

6H

YD

YC

YJ

YK

YL

YH

YG

YM

YB

YA

YF

AJ

CN

CV

CR

CB

DK

DL

DM

FD

FC

MC

DC

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Crate, multiple layer, plastic

Crate, multiple layer, wooden

Crate, shallow

Creel

Cup

Cylinder

Demijohn, non-protected

Demijohn, protected

Dispenser

Drum

Drum, aluminium

Drum, aluminium, non-removable head

Drum, aluminium, removable head

Drum, fibre

Drum, iron

Drum, plastic

Drum, plastic, non-removable head

Drum, plastic, removable head

Drum, plywood

Drum, steel

Drum, steel, non-removable head

Drum, steel, removable head

Drum, wooden

Envelope

Envelope, steel

Filmpack

Firkin

Flask

Foodtainer

Footlocker

Frame

Girder

Girders, in bundle/bunch/truss

Hamper

Hogshead

Ingot

Ingots, in bundle/bunch/truss

DA

DB

SC

CE

CU

CY

DJ

DP

DN

DR

1B

QC

QD

1G

DI

IH

QF

QG

1D

1A

QA

QB

1W

EN

SV

FP

FI

FL

FT

FO

FR

GI

GZ

HR

HG

IN

IZ

11.6.2005

EN

Official Journal of the European Union

L 148/17

Intermediate bulk container

Intermediate bulk container, aluminium

Intermediate bulk container, aluminium, liquid

Intermediate bulk container, aluminium, pressurised > 10 kPa

Intermediate bulk container, composite

Intermediate bulk container, composite, flexible plastic, liquids

Intermediate bulk container, composite, flexible plastic, pressurised

Intermediate bulk container, composite, flexible plastic, solids

Intermediate bulk container, composite, rigid plastic, liquids

Intermediate bulk container, composite, rigid plastic, pressurised

Intermediate bulk container, composite, rigid plastic, solids

Intermediate bulk container, fibreboard

Intermediate bulk container, flexible

Intermediate bulk container, metal

Intermediate bulk container, metal, liquid

Intermediate bulk container, metal, other than steel

Intermediate bulk container, metal, pressure 10 kPa

Intermediate bulk container, natural wood

Intermediate bulk container, natural wood, with inner liner

Intermediate bulk container, paper, multi-wall

Intermediate bulk container, paper, multi-wall, water resistant

Intermediate bulk container, plastic film

Intermediate bulk container, plywood

Intermediate bulk container, plywood, with inner liner

Intermediate bulk container, reconstituted wood

Intermediate bulk container, reconstituted wood, with inner liner

Intermediate bulk container, rigid plastic

Intermediate bulk container, rigid plastic, freestanding, liquids

Intermediate bulk container, rigid plastic, freestanding, pressurised

Intermediate bulk container, rigid plastic, freestanding, solids

Intermediate bulk container, rigid plastic, with structural equipment, solids

Intermediate bulk container, rigid plastic, with structural equipment, liquids

Intermediate bulk container, rigid plastic, with structural equipment, pressurised

Intermediate bulk container, steel

Intermediate bulk container, steel, liquid

Intermediate bulk container, steel, pressurised > 10 kPa

Intermediate bulk container, textile without coat/liner

WA

WD

WL

WH

ZS

ZR

ZP

ZM

ZQ

ZN

ZL

ZT

ZU

WF

WM

ZV

WJ

ZW

WU

ZA

ZC

WS

ZX

WY

ZY

WZ

AA

ZK

ZH

ZF

ZD

ZJ

ZG

WC

WK

WG

WT

L 148/18

EN

Official Journal of the European Union

11.6.2005

Intermediate bulk container, textile, coated

Intermediate bulk container, textile, coated and liner

Intermediate bulk container, textile, with liner

Intermediate bulk container, woven plastic, coated

Intermediate bulk container, woven plastic, coated and liner

Intermediate bulk container, woven plastic, with liner

Intermediate bulk container, woven plastic, without coat/liner

Jar

Jerry-can, cylindrical

Jerry-can, plastic

Jerry-can, plastic, non-removable head

Jerry-can, plastic, removable head

Jerry-can, rectangular

Jerry-can, steel

Jerry-can, steel, non-removable head

Jerry-can, steel, removable head

Jug

Jute bag

Keg

Lift van

Log

Logs, in bundle/bunch/truss

Lot

Mat

Matchbox

Mutually defined

Nest

Net

Net, tube, plastic

Net, tube, textile

Not available

Package

Package, cardboard, with bottle grip-holes

Package, display, cardboard

Package, display, metal

Package, display, plastic

Package, display, wooden

WV

WX

WW

WP

WR

WQ

WN

JR

JY

3H

QM

QN

JC

3A

QK

QL

JG

JT

KG

LV

LG

LZ

LT

MT

MX

ZZ

NS

NT

NU

NV

NA

PK

IK

IB

ID

IC

IA

11.6.2005

EN

Official Journal of the European Union

L 148/19

Package, flow

Package, paper-wrapped

Package, show

Packet

Pail

Pallet

Pallet, 100 cm × 110 cm

Pallet, box

Pallet, modular, collars 80 cm × 100 cm

Pallet, modular, collars 80 cm × 120 cm

Pallet, modular, collars 80 cm × 60 cm

Pallet, shrink-wrapped

Parcel

Pen

Pipe

Pipes, in bundle/bunch/truss

Pitcher

Plank

Planks, in bundle/bunch/truss

Plate

Plates, in bundle/bunch/truss

Pot

Pouch

Punnet

Rack

Rack, clothing hanger

Receptacle, fibre

Receptacle, glass

Receptacle, metal

Receptacle, paper

Receptacle, plastic

Receptacle, plastic-wrapped

Receptacle, wooden

Rednet

Reel

Ring

Rod

IF

IG

IE

PA

PL

PX

AH

PB

PD

PE

AF

AG

PC

PF

PI

PV

PH

PN

PZ

PG

PY

PT

PO

PJ

RK

RJ

AB

GR

MR

AC

PR

MW

AD

RT

RL

RG

RD

L 148/20

EN

Official Journal of the European Union

11.6.2005

Rods, in bundle/bunch/truss

Roll

Sachet

Sack

Sack, multi-wall

Sea-chest

Set

Sheet

Sheet, plastic wrapping

Sheet metal

Sheets, in bundle/bunch/truss

Shrink-wrapped

Skid

Slab

Sleeve

Slip-sheet

Spindle

Spool

Suitcase

Tank, cylindrical

Tank, rectangular

Tea-chest

Tierce

Tin

Tray

Tray, one layer no cover, cardboard

Tray, one layer no cover, plastic

Tray, one layer no cover, polystyrene

Tray, one layer no cover, wooden

Tray, two layers no cover, cardboard

Tray, two layers no cover, plastic tray

Tray, two layers no cover, wooden

Trunk

Truss

Tub

Tub, with lid

Tube

RZ

RO

SH

SA

MS

SE

SX

ST

SP

SM

SZ

SW

SI

SB

SY

SL

SD

SO

SU

TY

TK

TC

TI

TN

PU

DV

DS

DU

DT

DY

DW

DX

TR

TS

TB

TL

TU

11.6.2005

EN

Official Journal of the European Union

L 148/21

Tube, collapsible

Tube, with nozzle

Tubes, in bundle/bunch/truss

Tun

Uncaged

Unpacked or unpackaged

Unpacked or unpackaged, multiple units

Unpacked or unpackaged, single unit

Vacuum-packed

Vanpack

Vat

Vial

Wicker bottle

TD

TV

TZ

TO

UC

NE

NG

NF

VP

VK

VA

VI

WB’

2. The list of applicable codes for box 52: Guarantee is replaced by the following:

Situation

Code

Other entries

‘For guarantee waiver (Articles 94(4) of the Code
and 380(3) of this Regulation)

For comprehensive guarantee

For individual guarantee by a guarantor

For individual guarantee in cash

For individual guarantee in the form of vouchers

For guarantee waiver where secured amount does
not exceed EUR 500 (Article 189(5) of the Code)

For guarantee not required (Article 95 of the
Code)

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

5

6

8

9

— guarantee waiver certificate number

— comprehensive guarantee certificate number
— office of guarantee

— reference for the guarantee undertaking
— office of guarantee

— individual guarantee voucher number

— reference to the guarantee undertaking
— office of guarantee’

B.

in Annex 38 to Regulation (EEC) No 2454/93, in the version introduced by Regulation (EC) No 2286/2003, Title II is
amended as follows:

1. The text for box 31 is replaced by the text set out in point A(1) of this Annex;

2. The list of applicable codes for box 52: Guarantee is replaced by the text set out in point A(2) of this Annex.

L 148/22

EN

Official Journal of the European Union

11.6.2005

ANNEX V

‘ANNEX 59

MODEL OF THE INFORMATION MEMO REFERRED TO IN ARTICLE 459

Letter heading of the coordination office initiating the dispute

Addressee: coordinating office covering the offices of temporary importation, or other coordinating office

SUBJECT: ATA CARNET — SUBMISSION OF CLAIM

Be informed that a claim for payment of duties and taxes under the ATA Convention/the Istanbul Convention (1) was sent
on … (2) to our guaranteeing association in respect of:

1. ATA carnet No:

2. Issued by the Chamber of Commerce of:

City:

Country:

3. On behalf of:

Holder:

Address:

4. Expiry date of carnet:

5. Date set for re-exportation (3):

6. Number of transit/import voucher (4):

7. Date of endorsement of voucher:

Signature and stamp of the issuing coordinating office.

(1) Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990.
(2) Enter date of dispatch.
(3) Details to be obtained from the undischarged transit or temporary admission voucher or,

if no voucher is available, from the

information available to the issuing coordinating office.

(4) Delete whichever is not applicable.’

11.6.2005

EN

Official Journal of the European Union

L 148/23

ANNEX VI

‘ANNEX 61

MODEL OF DISCHARGE

Letter heading of the coordinating office of the second Member State submitting the claim

Addressee: coordinating office of the first Member State submitting the original claim.

SUBJECT: ATA CARNET — DISCHARGE

Be informed that a claim for payment of duties and taxes under the ATA Convention/Istanbul Convention (1) was sent
on … (2) to our guaranteeing association in respect of:

1. ATA carnet No:

2. Issued by the Chamber of Commerce of:

City:

Country:

3. On behalf of:

Holder:

Address:

4. Expiry date of the carnet:

5. Date set for re-exportation (3):

6. Number of transit/import voucher (4):

7. Date of endorsement of voucher:

The present note discharges your responsibility in this file.

Signature and stamp of issuing coordinating office.

(1) Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990.
(2) Enter date of dispatch.
(3) Details to be obtained from the undischarged transit or temporary admission voucher or,

if no voucher is available, from the

information available to the issuing coordinating office.

(4) Delete whichever is not applicable.’

L 148/24

EN

Official Journal of the European Union

11.6.2005

In Annex 72 to Regulation (EEC) No 2454/93, the following point is added:

ANNEX VII

‘19. Any usual

forms of handling, other than the abovementioned,

intended to improve the appearance or
marketable quality of the import goods or to prepare them for distribution or resale, provided that these
operations do not change the nature or improve the performance of the original goods. Where costs for usual
forms of handling have been incurred, such costs or the increase in value shall not be taken into account for
the calculation of the import duty where satisfactory proof of these costs is provided by the declarant.
However, the customs value, nature and origin of non-Community goods used in the operations shall be
taken into account for the calculation of the import duties.’