2008/786/EC: Decision No 1/2008 of the EC-EFTA Joint Committee on Common Transit of 16 June 2008 amending the Convention of 20 May 1987 on a common transit procedure
Date: 2008-06-16
Institutions: EC–EFTA Joint Committee
Subjects: European convention, computer network, customs formalities, customs transit, electronic government, exchange of information, information technology, simplification of formalities

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(Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory)

ACTS ADOPTED BY BODIES CREATED BY INTERNATIONAL AGREEMENTS

DECISION No 1/2008 OF THE EC-EFTA JOINT COMMITTEE ON COMMON TRANSIT

amending the Convention of 20 May 1987 on a common transit procedure

of 16 June 2008

(2008/786/EC)

THE JOINT COMMITTEE,

Having regard to the Convention of 20 May 1987 on a common
transit procedure (1), and in particular Article 15(3)(a) and (c)
thereof,

procedure, to lodge a transit declaration made in writing
with the competent authorities. The transit data should be
exchanged between competent authorities using informa-
tion technology and computer networks.

Whereas:

(5)

(1)

In accordance with Decision No 4/2005 of the EC/EFTA
Joint Committee on Common Transit of 15 August 2005
amending the Convention of 20 May 1987 on a common
transit procedure (2) (the Convention), from 1 July 2005
economic operators should use the computerised system of
common transit
to lodge transit declarations, with a
transit
transitional period permitting the lodging of
declarations made in writing to the competent authorities
until 31 December 2006.

(2)

In the standard procedure transit declarations are lodged by
means of data processing technology instead of in writing,
and transit data
exchanged between competent
authorities using information technology and computer
networks.

are

(3)

The provisions for the common transit regime need to be
adjusted in line with the method of applying the procedure
using an electronic data processing technique.

the computer

In order to allow operators to carry out transit operations
in the event that the customs computerised transit system
or
including
authorised consignors, fail or the communication networks
are unavailable, a fallback procedure based on the use of a
transit declaration made in writing should be set up.

the principal,

system of

(6) Given that computerised transit declarations represent the
standard procedure and that transit declarations in writing
represent, in principle, the fallback procedure, the contents
and the order of the annexes to the Convention relating to
these procedures should be modified. In addition, in the
interests of simplification, annexes to the Convention
the single administrative
for
relating to the models
document and to their use should be deleted and replaced
by references to the Convention on the simplification of
formalities in trade in goods (3) of 20 May 1987 (SAD
Convention). This enables, in the event of future successive
changes to the SAD Convention, consequential amendment
to the Convention to be avoided.

(4)

Travellers who cannot directly access
customs'
computerised transit system should be able, in the standard

the

(1) OJ L 226, 13.8.1987, p. 2.
(2) OJ L 225, 31.8.2005, p. 29.

(3) OJ L 134, 22.5.1987, p. 2.

(7)

Therefore the Convention should be amended accordingly,

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HAS DECIDED AS FOLLOWS:

Article 1

6) Appendix III shall be replaced by the text appearing in

Annex IV to this Decision;

The Convention on a common transit procedure is hereby
amended as follows:

7) Annexes A1 to A13, B1 to B7, C1 and C2, and D1 to D6 to
Appendix III shall be replaced by the text appearing in
Annex V to this Decision.

1) Article 11(4) shall be replaced by the following:

Article 2

‘4. The office of departure may dispense with sealing if,
having regard to other possible measures for identification,
the description of the goods in the declaration data or in
the supplementary documents makes them readily identifi-
able.’;

2)

in Article 12(1), the words ‘of the copy No 4’ shall be
replaced by the following:

‘of the copy No 4 or the transit accompanying document’;

3) Appendix I shall be replaced by the text appearing in

Annex I to this Decision;

4) Annexes I to V to Appendix I shall be replaced by the text

appearing in Annex II to this Decision;

5) Appendix II shall be replaced by the text appearing in

Annex III to this Decision;

1. This Decision shall enter into force on the date of
adoption.

its

It shall apply from 1 July 2008.

2. The provisions of this Decision shall not apply to goods
placed under the Common transit procedure before its date of
application.

3. Articles 41, 41a, 116, 118(2) and 119 of Appendix I to the
Convention on a common transit procedure as modified by this
Decision shall apply with effect from 1 July 2009.

Done at Brussels, 16 June 2008.

For the Joint committee

The President

Robert VERRUE

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ANNEX I

‘APPENDIX I

COMMON TRANSIT PROCEDURES

TITLE I

(c)

“Transit accompanying document”:

GENERAL PROVISIONS

Article 1

1. As provided for in Article 1(3) of the Convention, this Appendix lays
down certain rules governing the common transit procedure.

document printed by the computerised system to accompany the
goods and based on the data of the transit declaration;

(d)

“T2 procedure”:

the T2 procedure referred to in Article 2 of the Convention and
identified on the transit declaration by the “T2” or “T2F” symbol;

Save where otherwise stated, the provisions of this Appendix shall
2.
apply to operations under the common transit procedure regardless of
whether the T1 or the T2 procedure is used.

(e)

“principal”:

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

CHAPTER I

Scope and definitions

Article 2

Scope of the procedure

1. The common transit procedure shall not apply to postal consign-
ments (including postal packages) carried out in accordance with the
Acts of the Universal Postal Union, when the goods are carried by or for
holders of rights and obligations under those Acts.

2. A Contracting Party may decide not to apply the common transit
procedure to the movement of goods by pipeline. Such decisions shall be
communicated to the Commission which shall
inform the other
countries.

Article 3

Definitions

For the purposes of this Convention the following definitions apply:

the person who makes the common transit declaration, or on
whose behalf the common transit declaration is made;

(f)

“office of departure”:

the customs office where declarations placing goods under the
common transit procedure are accepted;

(g)

“office of transit”:

— the customs office at the point of entry into a Contracting

Party, or

— the customs office at the point of exit from a Contracting
Party when the consignment is leaving the customs territory
of that Contracting Party in the course of a transit operation
via a frontier between that Contracting Party and a third
country;

(h)

“office of destination”:

the customs office where goods placed under the common transit
procedure must be presented in order to end the procedure;

(i)

“office of guarantee”:

the office where the competent authorities of each country decide
that guarantors shall lodge their guarantees;

(a)

“competent authorities”:

(j)

“guarantor”:

the customs authority or any other authority responsible for
applying this Convention;

any natural or legal third person who undertakes in writing to pay
jointly and severally with the principal any potential debt up to the
limit of the amount guaranteed;

(b)

“transit declaration”:

(k)

“HS heading”:

the act whereby a person indicates in the prescribed form and
the common transit
manner a wish to place goods under
procedure;

the numerical codes for the headings and subheadings of the
Harmonized Commodity Description and Coding System, as
established by the Convention of 14 June 1983;

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(l)

“debt”:

import or export duties and other charges due in respect of goods
placed under the common transit procedure;

(m)

“debtor”:

any natural or legal person liable for payment of a debt;

(n)

“Commission”:

the Commission of the European Communities;

(o)

“release of goods”:

CHAPTER II

Standard procedure

Article 4

1. Under the conditions and in the manner which they shall determine,
and with due regard to the principles laid down by customs rules, the
competent authorities shall provide that, for the T1 or T2 procedure, the
formalities shall be carried out using an electronic data-processing
technique.

In agreement with each other the Contracting Parties shall adopt

2.
measures laying down the following:

the act whereby the customs authorities make goods available for
the purposes specified for the common transit procedure under
which they are placed;

(p)

“person established in a Contracting Party”:

— in the case of a natural person, any person who is normally

resident there,

— in the case of a legal person or an association of persons, any
person that has its registered office, central headquarters or a
permanent business establishment there;

(a)

(b)

(q)

“data-processing techniques”:

the rules defining and governing the messages to be exchanged
between customs offices, as required for the application of the
customs legislation;

a common data set and format of
exchanged under the customs legislation.

the data messages to be

Article 5

Scope

— the exchange of EDI standard messages with the competent

authorities, or

1. Without prejudice to any special circumstances, the competent
authorities shall use information technology and computer networks for
the type of information exchange described in this Chapter.

— the introduction of information required for completion of
the formalities concerned into the data-processing systems of
the competent authorities;

(r)

“EDI (electronic data interchange)”:

the electronic transmission of data, structured in accordance with
agreed message standards, between two computer systems;

(s)

“standard message”:

a predefined structure recognised for the electronic transmission of
data;

(t)

“personal data”:

any information relating to an identified or identifiable natural or
legal person;

(u)

“fallback procedure”:

shall use the European Community's
2. All Contracting Parties
Common Communications Network/Common Systems Interface (CCN/
CSI) for the type of information exchange referred to in paragraph 1. The
financial participation of the EFTA countries and other related issues
shall be agreed between the Community and each of the EFTA countries.

3. The provisions of this Chapter shall not apply to the simplifications
referred to in Article 44(1)(f) and (g) unless otherwise specified.

Article 6

Security

1. The conditions laid down for carrying out formalities by a data-
processing technique shall include, inter alia, measures for checking the
source of data and protecting them against accidental or unlawful
destruction or accidental loss, alteration or unauthorised access.

procedure based on the use of paper documents, established to
allow the lodging and control of the transit declaration and follow-
up of the transit operation where it is not possible to follow the
standard procedure by electronic means;

2.
In addition to the security requirements described in paragraph 1,
the competent authorities shall establish and maintain adequate security
arrangements for the effective, reliable and secure operation of the entire
transit system.

(v)

“SAD Convention”:

Convention on the simplification of formalities in trade in goods of
20 May 1987.

3. To ensure the abovementioned level of
security each input,
modification or deletion of data shall be recorded together with
information giving the reason for, and exact time of, such processing and

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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 refers, or for longer if so required
elsewhere.

4. The competent authorities shall monitor security regularly.

CHAPTER IV

Guarantees

Article 9

Obligation to furnish a guarantee

5. Any competent authorities involved shall inform each other of all
suspected breaches of security.

1. The principal shall furnish a guarantee in order to ensure payment of
the debt which may be incurred in respect of the goods.

Article 7

Protection of personal data

1. The Contracting Parties shall use the personal data exchanged in
application of this Convention solely for the purposes of this Convention
and any customs-approved treatment or use following the common
transit procedure. This restriction shall not, however, prevent the use of
such data for the purposes of risk analysis during the common transit
procedure and investigation and legal proceedings arising out of this
common transit procedure. Where this is the case,
the competent
authority which supplied the information shall be notified of such use
forthwith.

2. Where the processing of personal data exchanged in application of
this Convention is concerned, the Contracting Parties undertake to
introduce whatever measures are necessary to ensure a level of protection
of personal data at least equivalent to the requirements of the Council of
Europe Convention of 28 January 1981 for the Protection of Individuals
with regard to Automatic Processing of Personal Data.

2. The guarantee shall be:

(a)

(b)

either an individual guarantee covering a single common transit
operation;

or, where a simplification within the meaning of Article 44 is used,
a comprehensive guarantee covering several operations.

Article 10

Forms of guarantee

1. The guarantee may be furnished:

(a)

in the form of a cash deposit at the office of departure; or

(b)

by a guarantor at an office of guarantee.

3.
Each Contracting Party shall take whatever steps in the form of
effective controls are necessary to guarantee compliance with this Article.

2. However, the competent authorities may refuse to accept the type of
guarantee proposed where it is incompatible with the proper functioning
of the common transit procedure.

CHAPTER III

Responsibilities of the principal, the carrier and the recipient of goods

Article 8

1. The principal shall be required to:

(a)

(b)

(c)

produce the goods intact and the necessary documents, at the
office of destination, within the prescribed time limit, with due
observance of
identification measures adopted by the
competent authorities;

the

observe the other provisions relating to the common transit
procedure;

produce to the competent authorities responsible for controls,
upon request and within any deadline laid down, all the necessary
documents and details, on whatever medium has been used, and
furnish all requisite assistance.

2. Notwithstanding the principal's obligations under paragraph 1, a
carrier or recipient of goods who accepts goods knowing that they are
moving under the common transit procedure shall also be responsible
for production of the goods intact and the necessary documents at the
office of destination by the prescribed time limit and with due
observance of the measures adopted by the competent authorities to
ensure identification.

Article 10a

Cash deposits

Cash deposits shall be made in the currency of the country of departure
or by the submission of any other means of payment recognised by the
competent authorities of that country.

Guarantees in the form of a cash deposit or equivalent means of payment
shall be lodged in accordance with the provisions in force in the country
of departure.

Article 10b

Guarantor

1. The guarantor shall be established in the Contracting Party where the
guarantee is furnished and approved by the competent authorities. He
shall indicate an address for service or appoint an agent in each of the
Contracting Parties involved in the common transit operation in
question. Where the Community is one of the Contracting Parties, the
guarantor shall indicate an address for service or appoint an agent in each
Member State.

2. The undertaking shall also cover, within the limits of the secured
import or export duties payable following a
amount, amounts of
posteriori checks.

3. The competent authorities shall refuse to approve a guarantor who
does not appear certain to ensure payment within the prescribed period
of any debt liable to be incurred, up to the maximum amount of the
guarantee.

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4. When the guarantee is furnished by a guarantor at an office of
guarantee:

(a)

a “Guarantee Reference Number” is allocated to the principal for
the use of guarantee and to identify each undertaking of the
guarantor;

(b)

an access code associated with the “Guarantee Reference Number”
is allocated and is communicated to the principal.

Article 11

Guarantee Waiver

Except in cases to be decided as necessary, no guarantee need be

1.
furnished for:

(a)

journeys by air;

(b)

the carriage of goods on the Rhine and the Rhine waterways;

(c) movement by pipeline;

(d)

common transit operations carried out in accordance with Article
44(1)(f)(i).

Each country may waive the requirement to furnish a guarantee in
2.
respect of the carriage of goods on waterways situated in its territory
other than those referred to in paragraph 1(b). It shall forward details of
the measures taken to that effect to the Commission, which shall inform
the other countries.

CHAPTER V

Miscellaneous provisions

Article 12

Legal status of documents and records

1. Documents issued in accordance with the rules, irrespective of the
technical format and measures introduced or accepted by the competent
authorities of one country shall have the same legal effect in other
countries as that attached to the said documents and measures by the
authorities of each of the countries concerned.

2.
Findings made by the competent authorities of one country when
inspections are carried out under the common transit procedure shall
have the same force in other countries as findings by the competent
authorities of each of those countries.

Article 13

List of customs offices competent to deal with transit operations

Each country shall enter in the computerised system the list of customs
offices competent to deal with common transit operations, indicating
their respective identification numbers and duties and stating the days
and hours when they are open. Any changes shall also be entered in the
computerised system.

The Commission shall use the computerised system to communicate this
information to the other countries.

Article 14

Central office

Each country, should the occasion arise, shall notify the Commission of
any central offices that have been established, and of the responsibilities
conferred on those offices regarding the management and monitoring of
the Common transit procedure and in the receipt and transmission of
documents indicating the types of the documents involved.

The Commission shall forward this information to the other countries.

Article 15

Offences and penalties

Countries shall take whatever steps are necessary to deal with any offence
or
irregularity and impose effective, proportionate and dissuasive
penalties.

TITLE II

OPERATION OF THE PROCEDURE

CHAPTER I

Individual guarantee

Article 16

Form of the individual guarantee

1. The individual guarantee shall cover the full amount of the debt
liable to be incurred, calculated on the basis of
the highest rates,
including import duties, that would be applicable in the country of
departure if goods of the same kind were imported from a third country
that calculation,
and cleared for home use. For
Community goods carried in accordance with the Convention on a
common transit procedure shall be treated as non-Community goods.

the purpose of

However, the rates to be taken into consideration for the calculation of
the individual guarantee shall not be less than a minimum rate, where
such a rate is given in the fifth column of Annex I.

Individual guarantees in the form of a cash deposit shall be valid in
2.
all Contracting Parties. 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 and
shall be valid in all Contracting Parties.

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

4. Where the individual guarantee is furnished by a guarantor, the
access code associated with the “Guarantee Reference Number” shall not
the
be modified by the principal, except within the framework of
application of Annex IV, point 3.

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Article 17

Furnishing of an individual guarantee by a guarantor

2. The revocation or cancellation shall become effective on the
sixteenth day following the date on which the guarantor or the office
of guarantee, as appropriate, is notified.

1. An individual guarantee furnished by a guarantor shall conform to
the specimen in Annex C1 to Appendix III. The guarantee instrument
shall be retained at the office of guarantee.

From that date, no individual guarantee vouchers allocated earlier may be
used for placing goods under the common transit procedure.

2. Where required by national
regulation or administrative
provision, or by common practice, a country 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.

law,

3. The competent authorities of
the country responsible for the
relevant office of guarantee shall record such revocation or cancellation
in the computerised system together with the date when either becomes
effective.

Article 18

Furnishing of an individual guarantee by means of vouchers

1.
In the case referred to in Article 16(3), the individual guarantee
furnished by a guarantor shall conform to the specimen in Annex C2 to
Appendix III.

Article 17(2) shall be applicable mutatis mutandis.

2. The guarantor shall furnish the office of guarantee with any required
details about the individual guarantee vouchers that he has issued in the
manner decided by the competent authorities. The last date on which the
voucher may be used cannot be later than one year from the date of
issue.

CHAPTER II

Means of transport and declarations

Article 20

Loading

1.
Each transit declaration shall include only the goods 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:

3. A “Guarantee Reference Number” is communicated by the guarantor
to the principal for each individual guarantee voucher which is allocated
to him. The associated access code cannot be modified by the principal.

(a)

a road vehicle accompanied by its trailer(s) or semi-trailer(s);

4.
For implementing Article 22(1)(b), the principal may use these
individual guarantee vouchers in paper form, corresponding to the
specimen in Annex C3, including the identification number.

(b)

a line of coupled railway carriages or wagons;

(c)

boats constituting a single chain;

5. The guarantor may issue individual guarantee vouchers which are
not valid for a Common transit operation involving goods listed in
Annex I. In this case the guarantor shall endorse each individual voucher
in paper form diagonally with the following phrase:

— Limited validity — 99200.

6. The principal shall lodge to the office of departure the number of
individual guarantee vouchers corresponding to the multiple of EUR
7 000 required to cover the total amount of debt which may be incurred.
For the implementation of Article 22(1)(b) the individual vouchers in
paper form shall be delivered and retained by the office of departure
which shall communicate the identification number of each voucher to
the office of guarantee indicated on the voucher.

Article 19

Revocation and cancellation of the guarantee

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

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

(d)

containers loaded on a single means of
meaning of this Article.

transport within the

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

Article 21

Transit declarations by means of a data processing technique

1. The particulars of the declaration referred to in Annex A1 to
Appendix III are established in the form of data in coded or any other
form specified by those authorities for computer processing and
correspond to the data required.

2. A transit declaration made by EDI shall be considered to have been
lodged when the EDI message is received by the competent authorities.

Acceptance of the transit declaration made by EDI is communicated to
the principal by means of a response message comprising at least the
identification of the message received and/or the registration number of
the transit declaration and the acceptance date.

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3. Transit declarations lodged by the exchange of EDI standard
messages shall comply with the structure and particulars set out in
Appendix III.

Article 22a

Transit declaration for travellers

4. The transit declaration shall be completed in accordance with
Appendix III, in one of the official languages of the Contracting Parties
accepted by the competent authorities of the country of departure.
Where necessary, the competent authorities of a country concerned in
the common transit operation may request a translation into the official
language, or one of the official languages, of that country.

5. Where the common transit procedure in the country of departure
succeeds another customs approved treatment or use, the office of
departure may request production of these documents.

6. The goods shall be presented together with the transport document.
The office of departure may waive the requirement to produce this
document when the customs formalities are completed, on condition the
document is kept at its disposal.

Article 22

Transit declarations in writing

1. Goods may be placed under the common transit procedure by
means of a transit declaration made in writing on a form corresponding
to the model in Appendix 1 of Annex I to the SAD Convention in the
following cases:

(a)

where goods are transported by travellers who have no direct
access to the customs' computerised system, according to the
methods described in the Article 22a;

(b) where the fallback procedure is implemented, under the conditions

and according to the methods defined in Annex V;

(c)

where a Contracting Party so decides.

For the application of paragraph 1(a) and (c),

2.
the competent
authorities shall ensure that the transit data is exchanged between the
competent authorities using the customs computerised system.

For the application of Article 22(1)(a), the traveller draws up the transit
declaration in accordance with Article 5, 6 and Annex B6 of Appendix
III.

Article 23

Mixed consignments

In the case of consignments comprising both goods which must be
carried under the T1 procedure and goods which must be carried under
the T2 procedure, the transit declaration bearing the “T” symbol shall be
supplemented by the attribute “T1”, “T2” or “T2F” for each item of goods.

Article 24

Signing of the transit declaration and principal's undertaking

1. The transit declaration shall contain an electronic signature or other
means of authentication.

Lodging of the transit declaration makes the principal responsible

2.
for the following:

(a)

the accuracy of the information given in the declaration;

(b)

the authenticity of the documents presented;

(c)

compliance with all the obligations relating to the placing of the
goods in question under the common transit procedure.

CHAPTER III

Procedure at the office of departure

Article 25

Presentation of transit declarations

3. The use of a written transit declaration under paragraph 1, point (b)
when the principal's computer system and/or network is/are unavailable
shall be subject to the approval of the competent authorities.

The transit declaration shall be lodged and goods shall be presented at
the office of departure during the days and hours appointed by the
competent authorities.

4. The transit declaration may be supplemented by one or more
continuation sheets corresponding to the specimen set out in Appendix
3 of Annex I of the SAD Convention. The forms shall be an integral part
of the declaration.

5.
Loading lists drawn up in accordance with the specimen in
Appendix III may be used instead of continuation sheets as the
descriptive part of a transit declaration, of which they shall be an integral
part.

6. The forms referred to in paragraphs 1, 4 and 5 shall be completed in
accordance with Appendix III.

7. Article 21, paragraphs 4 to 6 shall be applicable mutatis mutandis.

The office of departure may, at the request and expense of the principal,
allow the goods to be presented in any other place.

Article 26

Itinerary

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

2. Without prejudice to Article 59, for goods on the list of Annex I, or
when the competent authorities or the principal consider it necessary,
the office of departure shall specify a prescribed itinerary and enter in
box 44 of the transit declaration at least the countries to be transited,
taking into account any details communicated by the principal.

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Article 27

Acceptance and registration of the transit declaration

1. The office of departure shall accept and register
the transit
declaration during the days and hours appointed by the competent
authorities provided that the following conditions are met:

(a)

it contains all the information necessary for the purposes of this
Convention;

(b)

it is accompanied by all the necessary documents; and

(c)

the goods to which it refers are presented to customs.

(b)

examination of the goods and, if necessary, removal of samples for
analysis or detailed examination.

2. The goods shall be examined in the places designated and during the
hours appointed for that purpose. However, the competent authorities
may, at
the
examination of the goods in other places or at other times.

the principal's request and at his expense, carry out

Article 31

Identification measures

2. The competent authorities may allow the documents referred to in
paragraph 1(b) not to be presented with the declaration. In that case
these documents shall be kept available to the competent authorities.

1. The office of departure shall take the identification measures it
considers necessary by introducing corresponding data in the transit
declaration.

Save as otherwise expressly provided, the date to be used for the
3.
purposes of all the provisions governing the common transit procedure
shall be the date of acceptance of the declaration by the competent
authorities.

Article 28

Amending the transit declaration

1. The principal shall, at his request, be authorised to amend one or
more of the particulars of the transit declaration after it has been
accepted by the competent authorities. The amendment shall not have
the effect of rendering the declaration applicable to goods other than
those it originally covered.

2. However, no amendment shall be permitted where authorisation is
requested after the competent authorities have:

(a)

informed the principal that they intend to examine the goods;

(b)

established that the particulars in question are incorrect;

(c)

released the goods.

Article 29

Time limit

1. The office of departure shall set the time limit within 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 shall be binding
on the competent authorities of the countries whose territory is entered
during a common transit operation and shall not be altered by those
authorities.

Article 30

Verifying transit declarations and goods

1. The competent authorities of the country of departure may carry out
the following controls on the basis of risk analysis or by random
selection:

the
2. Without prejudice to the provisions of Article 11(4) of
Convention,
the transit
the release of goods to be placed under
procedure shall be refused if they cannot be sealed in accordance with the
requirements of Article 11(2) or (3) of the Convention.

3. Where the method of sealing the space containing the goods is used,
the competent authorities shall check whether the means of transport
has been approved for sealing or, otherwise, whether it is suitable for
sealing.

4. Any road vehicle, trailer, semi-trailer or container approved for the
carriage of goods under customs seal in accordance with an international
agreement to which the European Community or its Member States and
the EFTA countries are parties shall be regarded as approved under other
regulations within the meaning of Article 11(2)(a) of the Convention.

5.

Seals shall comply with the characteristics set out in Annex II.

Seals shall not be broken without the authorisation of the competent

6.
authorities.

7. A goods description shall be deemed to permit identification of the
goods within the meaning of Article 11(4) of the Convention where it is
sufficiently precise to permit easy identification of the quantity and
nature of the goods.

Article 32

Release of the goods

1. The office of departure shall record the results of the verification by
introducing corresponding data in the transit declaration.

If the results of the verification of the declaration allow it, the office
2.
of departure shall authorise release of the goods and record the date in
the computerised system.

(a)

a check covering the accepted declaration and the documents
accompanying it;

3. On release of the goods, the office of departure shall transmit details
of the common transit operation to the declared office of destination

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using the “Anticipated Arrival Record” message and to each declared
office of transit using the “Anticipated Transit Record” message. These
messages shall be based on data derived from the transit declaration,
amended where appropriate.

Article 36

Incidents during transport

Article 33

Transit accompanying document

1. The transit accompanying document corresponds to the specimen
and particulars in Appendix III. It shall accompany the goods placed
under the common transit procedure. Following the release of the goods,
it shall be made available to the operator in one of the following ways:

(a)

(b)

by being given to the principal by the office of departure, or, where
authorised by the competent authorities, by being printed out from
the principal's computer system;

by being printed out from the authorised consignor's computer
system after receipt of the message from the office of departure
allowing the release of goods.

2. Where appropriate, the transit accompanying document shall be
supplemented by a list of items which shall form an integral part thereof
and conform to the specimen in Appendix III.

1.
In the cases set out below, the carrier shall be required to make the
necessary entries in the transit accompanying document and present
them with the consignment to the competent authorities of the country
in whose territory the means of transport is located:

(a)

if the prescribed itinerary is changed and Article 26(2) applies;

(b)

(c)

(d)

(e)

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

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

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

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

the principal or

the carrier

CHAPTER IV

Procedure during transport

Article 34

Presentation of the transit accompanying document

2. Where the competent authorities consider that the common transit
operation concerned may continue in the normal way they shall, once
they have taken any steps that may be necessary, endorse the transit
accompanying document. The relevant
information concerning the
transfer or any other incident shall be recorded in the computerised
system by the competent authorities as the case may be at the office of
transit or office of destination.

transit

accompanying document

The
and the other documents
accompanying the goods shall be presented whenever the competent
authorities so require.

CHAPTER V

Procedure at the office of destination

Article 35

Office of transit

1. The consignment and the transit accompanying document shall be
presented at each office of transit.

Article 37

Presentation at the office of destination

2. The office of transit shall record the passage against the “Anticipated
Transit Record” message received from the office of departure. The
passage shall be notified to the office of departure using the “Notification
Crossing Frontier” message.

3. The offices of transit shall
inspect the goods if they consider it
necessary to do so. Any inspection of the goods shall be carried out using
the “Anticipated Transit Record” message as a basis for such inspection in
particular.

4. Where goods are carried via an office of transit other than that
declared and mentioned in a transit accompanying document, the office
of transit used shall request the “Anticipated Transit Record” message
from the office of departure and notify the passage to the office of
departure using the “Notification Crossing Frontier” message. Where
necessary it will be informed by the office of departure that the guarantee
for country the concerned is invalid.

5.

Paragraphs 1 to 4 shall not apply to the carriage of goods by rail.

1. The goods and the required documents shall be presented at the
office of destination during the days and hours appointed for opening.
However, the said office may, at the request and expense of the party
concerned, allow the documents and the goods to be presented outside
the appointed days and hours. Similarly, at the request and expense of the
party concerned, the office of destination may also allow the goods and
the required documents to be presented in any other place.

2. 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 the time limit is due to circumstances which
are 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.

3. The office of destination shall keep the transit accompanying
document and, the inspection of the goods shall, in particular, on the
basis of the “Anticipated Arrival Record” message received from the
office of departure.

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4. At the request of the principal, and to provide evidence of the
procedure having ended in accordance with Article 42(1), the office of
destination shall endorse a copy of the transit accompanying document
with the following phrase:

— Alternative proof — 99202

CHAPTER VI

Checking the end of the procedure

Article 40

End and discharge

5. 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.

1. The common transit procedure shall end and the obligations of the
principal shall be met when the goods placed under the procedure, the
necessary documents and the required data are produced at the office of
destination, in accordance with the provisions governing the procedure.

Where the new office of destination comes under the jurisdiction of a
Contracting Party other than the one having jurisdiction over the office
originally designated, the new office of destination shall request an
“Anticipated Arrival Record” message from the office of departure.

2. The competent authorities shall discharge the common transit
procedure when they are in a position to establish, on the basis of a
comparison of the data available to the office of departure and those
available to the office of destination, that the procedure has ended
correctly.

Article 38

Receipt

Article 41

Enquiry procedure

1. The office of destination shall endorse a receipt at the request of the
person presenting the goods and the required documents.

2. The receipt shall conform to the particulars in Appendix III.

1. When the competent authorities of the country of departure have
not received the “Arrival Advice” message by the time limit within which
the goods must be presented at the office of destination or have not
received the “Control Results” message within six days after the “Arrival
Advice” message has been received, those authorities shall consider the
to obtain the information needed to
enquiry procedure in order
discharge the procedure or, where this is not possible:

3. The receipt shall be completed in advance by the 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 as proof of the procedure having ended within the meaning of
Article 42(1).

— to establish whether a customs debt has been incurred,

— to identify the debtor, and

Article 39

Return of information

1. The office of destination shall notify the office of departure of the
arrival of the goods on the day they are presented at the office of
destination using the “Arrival Advice” message.

2. Where the transit operation ends in an office other than that
declared initially in the transit declaration, the new office of destination
shall notify the arrival to the office of departure using the “Arrival
Advice” message.

The office of departure shall notify the arrival to the originally declared
office of destination using the “Forwarded Arrival Advice” message.

3. The “arrival advice” message quoted in paragraphs (1) and (2) may
not be used as proof of the procedure having ended for the purposes of
Article 40(2).

— to determine the competent authorities responsible for entry in the

accounts.

2. The enquiry procedure is started at the latest seven days after the
expiry of one of the time limits referred in paragraph 1, except in
exceptional cases, defined by the Contracting parties in agreement with
each other. If the competent authorities receive information earlier that
the transit procedure has not ended, or suspect that to be the case, the
enquiry procedure shall be initiated forthwith.

3.
If the competent authorities of the country of departure have only
initiate the enquiry
received the “Arrival Advice” message, they shall
procedure by requesting the office of destination, which has sent the
“Arrival Advice” message, for the “Control Results” message.

If the competent authorities of the country of departure have not
4.
received the “Arrival Advice” message they shall
initiate the enquiry
procedure by requesting the information needed to discharge the
procedure from the principal or, where sufficient particulars are available
for the enquiry at destination, from the office of destination.

The principal shall be requested to provide the information needed to
discharge the procedure at the latest twenty-eight days after the start of
the enquiry procedure with the office of destination when the transit
operation cannot be discharged.

Except where justified, the office of destination shall forward the
4.
“Control Results” message to the office of departure at the latest on the
third day following the day the goods are presented at the office of
destination. However, where Article 65 applies the office of destination
shall forward the “Control results” message to the office of departure at
the latest on the sixth day following the day the goods have been
delivered.

5. The office of destination and the principal shall reply to the request,
referred to in paragraph 4, within twenty-eight days. If the principal
provides sufficient
the competent
authorities of the country of departure shall take into account such
information or shall discharge the procedure if the information provided
so permits.

information within this period,

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If the information received from the principal is not sufficient to
6.
to continue the enquiry
is sufficient
discharge the procedure, but
procedure according the competent authorities of
the country of
departure, it shall immediately initiate a request to the customs office
involved.

7. Where an enquiry establishes that the transit procedure ended
correctly, the competent authorities of the country of departure shall
discharge the procedure and shall immediately inform the principal and,
where appropriate, any competent authorities that may have initiated a
recovery procedure in accordance with Article 117.

Article 41a

1. When the competent authorities of the country of departure, herein
after referred to as the requesting authorities, during the enquiry
procedure and before the time limit referred to in Article 116(1)(c)
expires, obtain evidence by whatever means regarding the place where
the events from which the customs debt arises occur, and this place is in
another Contracting Party, the competent authorities shall immediately
send all the information available to the authorities responsible for that
place, herein after referred to as the authorities addressed.

authorities

addressed shall

the
2. The
communication and indicate whether they are responsible for the
recovery.
the
requesting authorities shall
immediately proceed with the enquiry
procedure.

If no response is received within twenty-eight days,

acknowledge

receipt of

entries and stamps are authentic. Such checks shall be made where
doubts arise or fraud is suspected. They may also be made on the basis of
risk analysis or by random selection.

2. Any competent authorities receiving a request to make a post-
clearance check shall respond without delay.

3. When the competent authorities of the country of departure request
post-clearance verification of the transit accompanying documents and
the information contained in the “Control Results” message because
doubt have arisen or fraud is suspected, the conditions of Article 40(2)
shall be deemed not to have been fulfilled until it is confirmed that the
data in respect of which the request was made are authentic or accurate.

4. These provisions shall apply mutatis mutandis to Article 22.

TITLE III

SIMPLIFICATIONS

CHAPTER I

General provisions concerning simplifications

Article 44

Scope

Article 42

Alternative proof of the end of the procedure

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

1. The proof that the procedure has ended within the time limit
prescribed in the declaration may be furnished by the principal to the
satisfaction of the competent authorities in the form of a document
certified by the competent authorities of the country of destination
identifying the goods and establishing that they have been presented at
the office of destination or, where Article 64 applies, to an authorised
consignee.

(a)

use of a comprehensive guarantee or guarantee waiver;

(b)

use of seals of a special type;

(c)

exemption from the requirement to use a prescribed itinerary;

2. The Common transit procedure shall also be considered as having
ended where the principal presents, to the satisfaction of the competent
authorities, one of the following documents identifying the goods:

(d)

authorised consignor status;

(e)

authorised consignee status;

(a)

(b)

a customs document issued in a third country entering the goods
for a customs-approved treatment or use;

(f)

procedures specific to certain modes of transport:

a document issued in a third country, stamped by the customs
authorities of this country and certifying that goods are considered
to be in free circulation in the third country concerned.

(i)

goods carried by rail or large container;

(ii)

goods carried by air;

(iii)

goods moved by pipeline;

3. The documents mentioned in paragraph 2 can be replaced by their
copies or photocopies 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 countries.

Article 43

Post-clearance verification

1. The competent authorities may carry out post-clearance verification
of the information supplied and any documents, forms, authorisations or
data relating to the common transit procedure in order to check the

(g)

use of other simplified procedures based on Article 6 of the
Convention.

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

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Article 45

General conditions for authorisation

2. Authorisations
accordance with the current provisions of the Contracting Parties.

issued and applications

shall be

rejected in

1. The authorisations referred to in Article 44(1) shall be granted only
to persons who:

3. Decisions rejecting applications shall be communicated to the
applicant and shall state the reasons for rejection in accordance with the
time limits and provisions in force in the relevant country.

(a)

(b)

are established in a Contracting Party, with the proviso that
authorisation to use a comprehensive guarantee may be granted
only to persons established in the country where the guarantee is
to be furnished;

regularly use the common transit arrangements, or whose
competent authorities know that they can meet the obligations
under the arrangements or, in connection with the simplification
referred to in Article 44(1)(e), regularly receive goods that have
been entered for the common transit procedure; and

(c)

have not committed any serious or repeated offences against
customs or tax legislation.

2. To ensure proper management of simplifications, authorisations
shall be granted only where:

(a)

the competent authorities are able to supervise the procedure and
carry out controls without an administrative effort dispropor-
tionate to the requirements of the person concerned; and

(b)

the person concerned keeps records which enable the competent
authorities to carry out effective controls.

Article 46

Contents of the application

1. An application for authorisation to use simplifications, hereinafter
referred to as “the application” shall be dated and signed. Under the
conditions and in the manner which they shall determine the competent
authorities shall provide that the authorisation shall be made in writing
or lodged using an electronic data-processing technique.

2. Applications must
the facts which will allow the
competent authorities to check that the conditions subject to which use
of such simplifications may be granted have been met.

include all

Article 47

Responsibility of the applicant

Persons applying for simplifications shall be responsible, under the
provisions in force in the Contracting Parties, and without prejudice to
the possible application of penal provisions, for the following:

(a)

the accuracy of the information given;

(b)

the authenticity of the accompanying documents.

Article 49

Content of the authorisation

1. The dated and signed original of the authorisation and one or more
certified 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.

Persons authorised for simplifications shall be responsible for the
3.
compliance with all obligations relating to the placing of the goods in
question under the common transit procedure.

In the case of the simplifications referred to in Article 44(1)(b), (c)
the office of

4.
and (f), authorisations shall be presented whenever
departure so requires.

Article 50

Revocation and amendment

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

2. The competent authorities shall revoke or amend an authorisation
where:

(a)

(b)

one or more of the conditions laid down for its issue were not or
are no longer fulfilled; or

a factor arising after the authorisation was granted may influence
its continuation or content.

3. The competent authorities may revoke or amend an authorisation
where the holder fails to fulfil an obligation imposed on him under the
authorisation.

4. Reasons shall be given for any decision amending or revoking an
authorisation. The decision shall be communicated to the holder of the
authorisation.

5. The revocation or amendment of an authorisation shall take effect
from the date of notification. However, in exceptional cases where the
legitimate interests of the holder of the authorisation so require, the
competent authorities may defer
the date when revocation or
amendment takes effect. The date when the decision takes effect shall
be indicated in the decision.

Article 48

Competent authorities

Article 51

Keeping of records by the competent authorities

1. Applications shall be lodged with the competent authorities of the
country in which the applicant is established.

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

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2. Where an application is rejected or an authorisation is revoked, the
application and the decision rejecting or revoking the application, as the
case may be, and all attached supporting documents shall be kept for at
least three years from the end of
the calendar year in which the
application was rejected or the authorisation was revoked.

Article 53

Amount of the comprehensive guarantee and the guarantee waiver

1. The amount to be covered by the comprehensive guarantee shall be
the same as the reference amount referred to in Article 52.

CHAPTER II

Comprehensive guarantee and guarantee waiver

Article 52

Reference amount

1. The principal may use a comprehensive guarantee, or guarantee
waiver, up to a reference amount.

2. The reference amount shall be the same as the amount of the debt
which may be incurred in respect of goods the principal places under the
common transit procedure during a period of at least one week.

The guarantee office shall establish the amount in collaboration with the
party concerned in the light of:

(a)

(b)

the information on goods he has carried in the past and an
estimate of the volume of intended common transit operations as
shown, inter alia, by his commercial documentation and accounts;
and

the highest rates of duty and charges, including import duties, that
would be applicable in the country of the office of guarantee if
goods of the same kind were imported from a third country and
cleared for home use. For
that calculation,
Community goods carried in accordance with the Convention on
a common transit procedure shall be treated as non-Community
goods.

the purpose of

A precise calculation of duties and other charges in respect of which the
principal gives an undertaking for each transit operation is made if the
necessary data is available. Otherwise, where goods other than those
referred to in the list of Annex I are involved, the amount is presumed to
be EUR 7 000 unless other information known to the competent
authorities results in other amounts.

3. The guarantee office shall review the reference amount in particular
according to a request of the principal and shall adjust it if necessary.

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

The reference amounts shall be handled and may be monitored by means
of the computerised system of the customs authorities for each transit
operation.

2.
Persons who provide the competent authorities with evidence that
their finances are sound and that they meet the standards of reliability
described in paragraphs 3 and 4 may be authorised to use a
comprehensive guarantee for a reduced amount or to have a guarantee
waiver.

3. The amount to be covered by the comprehensive guarantee may be
reduced:

(a)

(b)

to 50 % of the reference amount where the principal demonstrates
that he has sufficient experience of the common transit procedure;

to 30 % of the reference amount where the principal demonstrates
that he has sufficient experience of the common transit procedure
and that he cooperates very closely with the competent authorities.

4. A guarantee waiver may be granted where the principal demon-
strates that he has sufficient experience of the common transit procedure,
cooperates very closely with the competent authorities, is in command of
transport operations and has sufficient financial resources to meet his
obligations.

For the purpose of paragraphs 3 and 4 all countries shall take into

5.
account the provisions of Annex III.

Article 53a

Methods of use of comprehensive guarantee and guarantee waiver

For the comprehensive guarantee and the guarantee waiver:

(a)

(b)

a “Guarantee Reference Number” linked with one reference amount
is allocated to the principal for the use of the guarantee;

an access code associated with the “Guarantee Reference Number”
is allocated and is communicated to the principal by the office of
guarantee.

The principal can assign one or more access codes to this guarantee to be
used by himself or his representatives.

Article 54

Special provisions for goods involving increased risk

1. To be authorised to furnish a comprehensive guarantee in respect of
the types of goods, referred to in the list of Annex I, a principal must
demonstrate not only that he meets the conditions of Article 45 but also
that his finances are sound, that he has sufficient experience of the
common transit procedure and either that he cooperates very closely
with the competent authorities or that he is in command of transport
operations.

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2. Where such goods are concerned, the amount to be covered by the
comprehensive guarantee may be reduced:

2. The period of validity of a certificate shall not exceed two years.
However, that period may be extended by the office of guarantee for one
further period not exceeding two years.

(a)

(b)

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

to 30 % of the reference amount where the principal demonstrates
that he cooperates very closely with the competent authorities, is in
transport operations and that he has sufficient
command of
financial resources to meet his obligations.

For the purpose of paragraph 2 all countries shall take into account

3.
the provisions of Annex III.

4. The above paragraphs also apply where an application explicitly
concerns the use of the comprehensive guarantee for both the types of
goods referred to in the list of Annex I and those not listed in that Annex
under the same comprehensive guarantee certificate.

5. Guarantee waivers may not be granted in respect of common transit
operations involving goods referred to in the list of Annex I.

Article 57

Revocation and cancellation

1. Article 19(1) and the first subparagraph of article 19(2) shall apply
mutatis mutandis to the revocation and cancellation of the comprehensive
guarantee.

2. The revocation of an authorisation to use a comprehensive
guarantee or guarantee waiver by the competent authorities, and the
effective date of revocation by the office of guarantee of a guarantor's
undertaking, or the effective date of cancellation of an undertaking by a
guarantor shall be introduced in the computerised system by the office of
guarantee.

3.
From the effective date of revocation or cancellation any certificate
issued for the application of article 22(1)(b) may not be used to place
goods under the Common transit procedure and shall be returned by the
principal to the guarantee office without delay.

6. Bearing in mind the principles governing authorisation to use the
comprehensive guarantee and reduction of the amount of a guarantee,
use of a comprehensive guarantee for a reduced amount may be
prohibited temporarily in special circumstances.

Each country shall forward to the Commission the means by which
certificates that remain valid but have not yet been returned or that have
falsified may be identified. The
been declared as stolen,
Commission shall inform the other countries.

lost or

7. Bearing in mind the principles governing reduction of the amount of
a guarantee, use of a comprehensive guarantee may be prohibited
temporarily for types of goods in respect of which large-scale fraud
involving the use of this guarantee has been proved.

8. The rules for implementing paragraphs 6 and 7 are set out in Annex
IV.

CHAPTER III

Use of seals of a special type

Article 58

Article 55

Guarantee document

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

1. The comprehensive guarantee shall be furnished by a guarantor.

2. The guarantee document shall conform to the specimen in Annex
C4 to Appendix III. The guarantee instrument shall be retained at the
office of guarantee.

3. Article 17(2) shall apply mutatis mutandis.

Article 56

Comprehensive guarantee certificates and guarantee waiver
certificates

1. On the basis of the authorisation, the competent authorities shall
issue the principal with one or more comprehensive guarantee
certificates or guarantee waiver certificates, hereinafter referred to as
certificates, drawn up in accordance with Appendix III
to enable
principals to provide proof of a comprehensive guarantee or guarantee
waiver within the framework of the Article 22(1)(b).

Principals shall enter the type, number and marks of the seals used

2.
in the transit declaration data.

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

CHAPTER IV

Exemption regarding prescribed itinerary

Article 59

The competent authorities may grant an exemption from the require-
ment to follow a prescribed itinerary to principals who take steps to
ensure that the competent authorities are able to ascertain the location of
their consignments at all times.

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CHAPTER V

Authorised consignor status

Article 60

Authorised Consignor

CHAPTER VI

Authorised consignee status

Article 64

Authorised consignee

Persons wishing to carry out common transit operations without
presenting the goods which are the subject of the transit declaration at
the office of departure or in any other authorised place may be granted
the status of authorised consignor.

1.
Persons who wish to receive at their premises or at any other
specified place goods entered for the common transit procedure without
presenting them and a transit accompanying document at the office of
destination may be granted the status of authorised consignee.

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

Article 61

Contents of the authorisation

The authorisation shall specify in particular:

(a)

(b)

(c)

the office or offices of departure that will be responsible for
forthcoming common transit operations;

the time limit available to the competent authorities after the
authorised consignor has lodged the transit declaration in order to
carry out checks, if necessary, before the release of the goods;

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

2. The principal shall have fulfilled his obligations under Article 8(1)(a),
and the common transit procedure shall be deemed to have ended, when
the transit accompanying document which accompanied the consign-
ment, together with the intact goods, have been delivered within the
prescribed period to the authorised consignee at his premises or at the
place specified in the authorisation, with the identification measures
having been duly observed.

3. At the carrier's request the authorised consignee shall
issue the
receipt provided for in Article 38, which shall apply mutatis mutandis, in
respect of each consignment delivered in accordance with paragraph 2.

Article 65

Obligations

1. When the goods arrive at his premises or at the places specified in
the authorisation, the authorised consignee shall:

(a)

immediately inform the office of destination responsible of the
arrival of the goods by the “Arrival Notification” message including
all incidents during transport;

(d)

the prohibited categories or movements of goods.

(b) wait

for

the “Unloading Permission” message before starting

unloading;

Article 62

Formalities at departure

An authorised consignor shall lodge his transit declaration at an office of
departure. The release of goods cannot take place before the end of the
time limit provided for in Article 61(b).

Article 63

Information to be entered on declarations

The authorised consignor enters the following data in the computerised
system where necessary:

— the number, the type and the mark of the seals,

(c)

after having received the “Unloading Permission” message, send at
the latest by the third day following the day the goods have been
including all
delivered,
“Unloading Remarks” message
differences to the office of destination,
in accordance with the
procedure laid down in the authorisation;

the

(d) make available or send to the office of destination a copy of the
transit accompanying document which accompanied the goods
according to the arrangement provided in the authorisation.

2. The office of destination shall introduce the data constituting the
“Control Results” message in the computerised system.

Article 66

Contents of the authorisation

— any itinerary prescribed in accordance with Article 26(2),

1. The authorisation shall specify in particular:

— the period fixed in accordance with Article 29 in which goods have

(a)

to be lodged at the office of destination.

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

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(b) when the authorised consignee is to receive from the office of
destination, via the “Unloading Permission” message, the relevant
data from the “Anticipated Arrival Record” message data for the
purpose of applying Article 37(3) mutatis mutandis;

Article 71

Label

(c)

excluded categories or movements of goods.

Railway companies shall ensure that consignments carried under the
common transit procedure are identified by labels bearing a pictogram, a
specimen of which is shown in Annex B11 to Appendix III.

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

The labels shall be affixed to the CIM consignment note and to the
relevant railway wagon in the case of a full load or, in other cases, to the
package or packages.

CHAPTER VII

Simplified procedures for the carriage of goods by rail or large
container

A stamp which reproduces, in green, the pictogram shown in Annex B11
to Appendix III may be used instead of the label referred to in the first
subparagraph.

Article 72

Modification of the contracts of carriage

S e c t i o n 1

Where a contract of carriage is modified so that:

G e n e r a l p r o v i s i o n s r e l a t i n g t o c a r r i a g e b y r a i l

Article 67

Scope

The formalities under the common transit procedure shall be simplified
in accordance with Articles 68 to 79, 95 and 96 for goods carried by
railway companies under cover of a “consignment note CIM and express
parcels”, hereinafter referred to as “CIM consignment note”.

Article 68

Legal force of documents used

The CIM consignment note shall be equivalent to a transit declaration.

Article 69

Control of records

The railway company of each country shall make the records held at its
accounting offices available for purposes of control to the competent
authorities of the country in question.

Article 70

The principal

1. A railway company which accepts goods for carriage under cover of
a CIM consignment note serving as a common transit declaration shall be
the principal for that operation.

— a transport operation which was to end outside the territory of a

Contracting Party ends within it, or

— a transport operation which was to end within the territory of a

Contracting Party ends outside it,

railway companies shall not perform the modified contract without the
prior agreement of the office of departure.

In all other cases, railway companies may perform the modified contract.
They shall inform the office of departure of the modification forthwith.

M o v e m e n t o f g o o d s b e t w e e n C o n t r a c t i n g P a r t i e s

Article 73

Use of the CIM consignment note

1. The CIM Consignment note shall be produced at the office of
departure in the case of a transport operation to which the common
transit procedure applies and which starts and is to end within the
territory of the Contracting Parties.

2. When goods move from one point to another in the Community
through the territory of one or more EFTA countries, the office of
departure shall clearly enter in the box reserved for customs on sheets 1,
2 and 3 of the CIM consignment note:

— the “T1” symbol, if the goods are moving under the T1 procedure;

— the “T2” or “T2F” symbol, as appropriate, where the goods are
moving under the T2 procedure and, under Community provi-
sions, entry of this symbol is mandatory.

The symbol “T2” or “T2F” shall be authenticated by the application of the
stamp of the office of departure.

2. The railway company of the country through whose territory goods
enter the territory of the Contracting Parties shall be the principal for
operations involving goods accepted for carriage by the railways of a
third country.

3. Where goods are moving under the T1 procedure from a point of
departure in the Community to a destination in an EFTA country, the
office of departure shall clearly enter the symbol “T1” in the box reserved
for customs use on copies 1, 2 and 3 of the CIM consignment note.

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4.
Except in the cases referred to in the paragraphs 2 and 3, goods
which move from one point to another in the Community through the
territory of one or more EFTA countries and goods which move on
departure from the Community to a destination in an EFTA country shall
be placed under the T2 procedure, subject to conditions which shall be
laid down by each Member State of the Community, for the whole of the
journey from the station of departure to the station of destination
without production at the office of departure of the CIM consignment
note covering the goods.

Where goods move from one point to another in the Community
through the territory of one or more EFTA countries, the labels referred
to in Article 71 need not be affixed.

5. Where a transport operation begins in an EFTA country the goods
shall be considered as moving under the T1 procedure. If, however, the
goods are to move under the T2 procedure in accordance with the
provisions of Article 2(3)(b) of the Convention, the office of departure
shall indicate on sheet 3 of the CIM consignment note that the goods to
which the note refers are carried under the T2 procedure. In this case, the
box reserved for customs use shall be endorsed clearly with the “T2” or
“T2F” symbol, as appropriate, the stamp of
the customs office of
departure and the signature of the responsible official. In the case of
goods moving under the T1 procedure the “T1” symbol need not be
entered on the document.

2. The office of destination shall stamp sheet 2, return it forthwith to
the railway company and retain sheet 3.

C a r r i a g e o f g o o d s t o o r f r o m t h i r d c o u n t r i e s

Article 76

Carriage to third countries

1. Articles 73 and 74 shall apply to a transport operation which starts
within the territory of the Contracting Parties and is to end outside it.

2. The customs office responsible for the frontier station through
which goods in transit leave the territory of the Contracting Parties shall
act as the office of destination.

3. No formalities need be carried out at the office of destination.

Article 77

Carriage from third countries

6. All copies of the CIM consignment note shall be returned to the
party concerned.

7.
Each EFTA country may provide that goods moving under the T1
procedure be carried under that procedure without requiring the CIM
consignment note to be presented at the office of departure.

1. The customs office for the frontier station through which goods
enter the territory of the Contracting Parties shall act as office of
departure for a transport operation which starts outside the territory of
the Contracting Parties and is to end within it.

No formalities need be carried out at the office of departure.

For the goods referred to in paragraphs 2, 3 and 5, the office for the
8.
station of destination shall act as the office of destination. If, however, the
goods are released for free circulation or placed under another procedure
at an intermediate station, the office responsible for that station shall act
as the office of destination. In the case of goods which move from one
point to another in the Community through the territory of one or more
EFTA countries under the conditions referred to in paragraph 4, no
formalities need be carried out at the office of destination.

2. The customs office for the station of destination shall act as office of
destination. If, however, goods are released for free circulation or placed
under another customs procedure at an intermediate station, the customs
office for that station shall act as office of destination.

The formalities laid down in Article 75 shall be carried out at the office
of destination.

Article 74

Identification measures

As a general rule and having regard to the identification measures applied
by the railway companies, the office of departure shall not seal the means
of transport or the packages.

Article 75

Use of the different sheets of the CIM consignment note

1.
Except in cases where goods move from one point to another in the
Community through the territory of one or more EFTA countries, the
railway company of the country with jurisdiction over the office of
destination shall forward to the latter sheets 2 and 3 of the CIM
consignment note.

Article 78

Carriage through the territory of the Contracting Parties

1. The customs offices which are to act as office of departure and office
of destination for transport operations which start and are to end outside
the territory of the Contracting Parties shall be those referred to in
Articles 77(1) and 76(2) respectively.

2. No formalities need be carried out at the offices of departure or
destination.

Article 79

Customs status of goods

Goods carried under Articles 77(1) or 78(1) shall be considered as
moving under the T1 procedure unless the Community status of the
goods is established in accordance with the provisions of Appendix II.

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S e c t i o n 2

4:

5:

sheet for the head office of the transport undertaking;

sheet for the national representative of the transport under-
taking at the station of departure;

G o o d s c a r r i e d i n l a r g e c o n t a i n e r s

6:

sheet for the consignor.

Article 80

Scope

Each sheet of the TR transfer note, with the exception of sheet 3A,
shall have a green band approximately four centimetres wide along
its right-hand edge;

4)

in large

Formalities under the common transit procedure shall be simplified in
accordance with Articles 81 to 96 for goods carried by railway
companies
containers, using transport undertakings as
intermediaries, under cover of the transfer notes referred to for the
purposes of this Appendix as “TR transfer notes”. Where appropriate,
such operations shall include the dispatch of consignments by transport
undertakings, using modes of transport other than rail, in the country of
consignment to the railway station of departure in that country and in
the country of destination from the railway station of destination in that
country, and any carriage by sea in the course of the movement between
these two stations.

Article 81

Definitions

For the purposes of Articles 80 to 96 the following definitions apply:

1)

“transport undertaking”: an undertaking constituted by the railway
companies as a corporate entity of which they are members, such
undertaking being set up for the purpose of carrying goods by
means of large containers under cover of TR transfer notes;

large containers”

(hereinafter referred to as list):

“list of
the
document attached to a TR transfer note, of which it forms an
integral part, which is intended to cover the consignment of several
large containers from a single station of departure to a single
station of destination, at which stations the customs formalities are
carried out.

The list shall be produced in the same number of copies as the TR
transfer note to which it relates.

The number of lists shall be shown in the box at the top right-hand
corner of the TR transfer note reserved for that purpose.

In addition, the serial number of the appropriate TR transfer note
shall be entered in the top right-hand corner of each list.

Article 82

Legal force of documents used

2)

“large container”: a device for the carriage of goods that is:

TR transfer notes used by transport undertakings shall have the same
legal force as transit declarations.

— permanent in nature,

— specially designed to facilitate the carriage of goods by one or

more modes of transport, without intermediate reloading,

Article 83

Control of records — Information to be supplied

— designed for easy attachment and/or handling,

— designed in such a way that it can be properly sealed where

the application of Article 89 so requires,

— of a size such that the area bounded by the four lower

external angles is not less than 7 m2;

3)

“TR transfer note”: the document which comprises the contract of
carriage by which the transport undertaking arranges for one or
more large containers to be carried from a consignor to a
consignee in international transport. The TR transfer note shall
bear a serial number in the top right-hand corner by which it can
be identified. This number shall be made up of eight digits
preceded by the letters TR.

1.
In each country the transport undertaking shall, for purposes of
control, make available to the competent authorities through the
medium of its national representative or representatives the records held
at its accounting office or offices or at those of its national representative
or representatives.

2. At the request of the competent authorities, the transport under-
taking or its national representative or representatives shall communicate
forthwith to the competent authorities any documents, accounting
records or information relating to transport operations completed or
under way which the competent authorities consider they should see.

3. Where, in accordance with Article 82, TR transfer notes have the
same legal force as transit declarations, the transport undertaking or its
national representative or representatives shall inform:

The TR transfer note shall consist of the following sheets,
numerical order:

in

1:

2:

sheet for the head office of the transport undertaking;

sheet for the national representative of the transport under-
taking at the station of destination;

3A: sheet for customs;

3B:

sheet for the consignee;

(a)

(b)

the office of destination of any TR transfer note, sheet 1 of which
has been sent to it without a customs endorsement;

the office of departure of any TR transfer note, sheet 1 of which
has not been returned to it and in respect of which it has been
unable to determine whether the consignment has been correctly
presented to the office of destination or exported from the territory
of the Contracting Parties to a third country in accordance with
Article 93.

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Article 84

The principal

M o v e m e n t o f g o o d s b e t w e e n C o n t r a c t i n g P a r t i e s

1.
For transport operations referred to in Article 80 and accepted by a
transport undertaking in a country, the railway company of that country
shall be the principal.

Article 88

TR transfer note and lists

2.
For transport operations referred to in Article 80 and accepted by a
transport undertaking in a third country, the railway company of the
country through which the goods enter the territory of the Contracting
Parties shall be the principal.

Article 85

Customs formalities during carriage by means other than rail

If customs formalities have to be carried out during carriage by means
other than rail to the station of departure or from the station of
destination, only one large container may be covered by each TR transfer
note.

1. Where a transport operation to which the common transit
procedure applies starts and is to end within the territory of
the
Contracting Parties, the TR transfer note shall be presented at the office
of departure.

2. Where goods move from one point to another in the Community
through the territory of one or more EFTA countries, the office of
departure shall clearly enter in the box reserved for customs on sheets 1,
2, 3A and 3B of the TR transfer note:

— the symbol “T1”, where the goods are moving under the T1

procedure,

— the “T2” or “T2F” symbol, as appropriate, where the goods are
moving under the T2 procedure and, under Community provi-
sions, entry of this symbol is mandatory.

Article 86

Label

The symbol “T2” or “T2F” shall be authenticated by the application of the
stamp of the office of departure.

The transport undertaking shall ensure that consignments carried under
the common transit procedure are identified by labels bearing a
pictogram, a specimen of which is shown in Annex B11 to Appendix III.
The labels shall be affixed to the TR transfer note and to the large
container or containers concerned.

3. Where goods are moving under the T1 procedure from a point of
departure in the Community to a destination in an EFTA country, the
office of departure shall clearly enter the symbol “T1” in the box reserved
for customs use in copies 1, 2, 3A and 3B of the TR transfer note.

A stamp which reproduces, in green, the pictogram shown in Annex B11
to Appendix III may be used instead of the label referred to in the first
paragraph.

Article 87

Modification of the contract of carriage

Where a contract of carriage is modified so that:

— a transport operation which was to end outside the territory of a

Contracting Party ends within it, or

— a transport operation which was to end within the territory of a

Contracting Party ends outside it,

the transport undertaking shall not perform the modified contract
without the prior agreement of the office of departure.

In all other cases, transport undertakings may perform the modified
contract. They shall inform the office of departure of the modification
forthwith.

4.
Except in the cases referred to in the paragraphs 2 and 3, goods
which move from one point to another in the Community through the
territory of one or more EFTA countries and goods which move on
departure from the Community to a destination in an EFTA country shall
be placed under the T2 procedure, subject to conditions which shall be
laid down by each Member State of the Community, for the whole of the
journey without production at the office of departure of the TR transfer
note covering the goods. Where goods move from one point to another
in the Community through the territory of one or more EFTA countries,
the labels referred to in Article 86 need not be affixed.

5. Where a transport operation begins in an EFTA country the goods
shall be considered as moving under the T1 procedure. If, however, the
goods are to move under the T2 procedure in accordance with the
provisions of Article 2(3)(b) of the Convention, the office of departure
shall indicate on sheet 3A of the TR transfer note that the goods to which
the note refers are carried under the T2 procedure. In this case, the box
reserved for customs on sheet 3A shall be endorsed clearly with the “T2”
or “T2F” symbol, as appropriate, the stamp of the office of departure and
the signature of the responsible official. In the case of goods moving
under the T1 procedure the “T1” symbol need not be entered on the
document.

6. Where a TR transfer note covers both containers carrying goods
moving under the T1 procedure and containers carrying goods moving
under the T2 procedure, the office of departure shall enter in the box
reserved for customs on sheets 1, 2, 3A and 3B of the TR transfer note
separate references for the container(s), depending on which type of
goods they contain, and the “T1”, “T2” or “T2F” symbol, as appropriate,
against the reference number(s) of the corresponding container(s).

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7. Where, in cases covered by paragraph 3, lists of large containers are
used, separate lists shall be made out for each category of container
carrying goods moving under the T1 procedure and the serial number or
numbers of the list or lists concerned shall be entered in the box reserved
for customs on sheets 1, 2, 3A and 3B or the TR transfer note. The “T1”
symbol shall be entered against the serial number(s) of the list(s), as
appropriate.

8. All sheets of the TR transfer note shall be returned to the person
concerned.

9.
Each EFTA country may provide that goods moving under the T1
procedure be carried under the T1 procedure without requiring the TR
transfer note to be presented at the office of departure.

Article 92

Carriage from third countries

1. Where a transport operation starts outside the territory of the
Contracting Parties and is to end within it, the customs office responsible
for the frontier station through which the goods enter the territory of the
Contracting Parties shall act as the office of departure. No formalities
need be carried out at the office of departure.

2. The office at which the goods are presented shall act as the office of
destination. The formalities laid down in Article 90 shall be carried out at
the office of destination.

10.
For the goods referred to in paragraphs 2, 3 and 5, the TR transfer
note shall be produced at the office of destination where the goods are to
be declared for release for free circulation or for another customs
procedure.

Article 93

Carriage through the territory of the Contracting Parties

In the case of goods which move from one point to another in the
Community through the territory of one or more EFTA countries under
the conditions referred to in paragraph 4 no formalities need be carried
out at the office of destination.

1. Where a transport operation starts and is to end outside the territory
of the Contracting Parties, the customs offices which are to act as the
offices of departure and destination shall be those referred to in Article
92(1) and Article 91(2) respectively.

Article 89

Identification measures

Identification of goods shall be ensured in accordance with Article 11 of
the Convention. However, the office of departure shall not normally seal
large containers where identification measures are taken by the railway
companies. If seals are affixed, the space reserved for customs on sheets
3A and 3B of the TR transfer note shall be endorsed accordingly.

Article 90

Use of sheets of TR transfer note

1.
Except in cases where goods move from one point to another point
in the Community through the territory of one or more EFTA countries,
the transport undertaking shall deliver to the office of destination sheets
1, 2 and 3A of the TR transfer note.

2. The office of destination shall stamp sheets 1 and 2, return them
forthwith to the transport undertaking and keep sheet 3A.

C a r r i a g e o f g o o d s t o o r f r o m t h i r d c o u n t r i e s

Article 91

Carriage to third countries

2. No formalities need be carried out at the offices of departure or
destination.

Article 94

Customs status of goods

Goods carried under Articles 92(1) or 93(1) shall be considered as
moving under the T1 procedure unless the Community status of the
goods is established in accordance with the provisions of Appendix II.

S e c t i o n 3

O t h e r p r o v i s i o n s

Article 95

Loading lists

1. Article 22(5) of this Appendix and point 24 of Annex V to this
Appendix shall apply to any loading lists which accompany the CIM
consignment note or the TR transfer note. The number of such lists shall
be shown in the box reserved for particulars of accompanying
documents on the CIM consignment note or the TR transfer note, as
the case may be.

1. Where a transport operation starts within the territory of
the
Contracting Parties and is to end outside it, Article 88(1) to (9) and
Article 89 shall apply.

In addition, the loading list shall include the wagon number to which the
CIM consignment note refers or, where appropriate,
the container
number of the container holding the goods.

2. The customs office responsible for the frontier station through
which goods in transit leave the territory of the Contracting Parties shall
act as the office of destination.

3. No formalities need be carried out at the office of destination.

2.
In the case of transport operations beginning within the territories
of the Contracting Parties comprising both goods moving under the T1
procedure and goods moving under the T2 procedure, separate loading
lists shall be made out. In the case of goods carried in large containers
under cover of TR transfer notes, such separate lists shall be completed
for each large container which contains both categories of goods.

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The serial numbers of the loading lists for each of the two categories of
goods shall be entered in the box reserved for the description of goods
on the CIM consignment note or TR transfer note, as the case may be.

In the circumstances referred to in paragraphs 1 and 2 and for the
3.
purposes of the procedures provided for in Articles 67 to 96, loading
lists accompanying the CIM consignment note or TR transfer note shall
form an integral part thereof and shall have the same legal effects.

The original of such loading lists shall be stamped by the station of
dispatch.

S e c t i o n 4

S c o p e o f t h e n o r m a l p r o c e d u r e s a n d t h e
s i m p l i f i e d p r o c e d u r e s f o r c o m b i n e d r o a d r a i l
t r a n s p o r t

Article 96

1. The provisions of Articles 67 to 95 shall not preclude use of the
procedures laid down in Title II. The provisions of Articles 69 and 71 or
83 and 86 shall nevertheless apply.

2.
In the cases referred to in paragraph 1, a reference to the transit
declaration(s) used shall be entered clearly in the box reserved for
particulars of accompanying documents at the time the CIM consign-
ment note or TR transfer note is made out.

That reference shall specify the type, office of issue, date and registration
number of each document used.

In addition, sheet 2 of the CIM consignment note or sheets 1 and 2 of
the TR transfer note shall be authenticated by the railway company
responsible for the last railway station involved in the common transit
company shall authenticate the document after
operation. This
ascertaining that carriage of
the goods is covered by the transit
document or documents referred to.

Where the common transit operations referred to in paragraph 1 and in
the first subparagraph of this paragraph end in an EFTA country, that
country may stipulate that sheet 2 of the CIM consignment note or
sheets 1 and 2 of the TR transfer note shall be presented at the customs
office responsible for the last station involved in the common transit
operation. That customs office shall stamp the sheet after ascertaining
the goods is covered by the transit document or
that carriage of
documents referred to.

3. Where a common transit operation is effected under cover of a TR
transfer note in accordance with Articles 80 to 94, the CIM consignment
note used for the operation shall be excluded from the scope of Articles
67 to 79 and Article 96(1) and (2). The CIM consignment note shall bear
a clear reference to the TR transfer note in the box reserved for
particulars of accompanying documents. That reference shall include the
words “TR transfer note” followed by the serial number.

liability for payment of duties and other charges where offences or
if there is no valid
irregularities occur during the journey by rail,
guarantee in the country where the offence or irregularity has occurred
or is deemed to have occurred, and if it is not possible to recover such
amounts from the principal.

Article 97

Authorised consignor and consignee

the transit declaration at

1. Where production of
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
accordance with Articles 67 to 96, the competent authorities shall take
the necessary measures to ensure that sheets 1, 2 and 3 of the CIM
consignment note, or sheets 1, 2, 3A and 3B of the TR transfer note bear
the “T1”,“T2” or “T2F” symbol, as the case may be.

2. Where goods carried in accordance with Articles 67 to 96 are
intended for an authorised consignee, the competent authorities may
provide that, by way of derogation from Article 64(2) and Arti-
cle 66(1)(a), sheets 2 and 3 of the CIM consignment note, or sheets 1, 2
and 3A of the TR transfer note are to be delivered direct by the railway
companies or by the transport undertaking to the office of destination.

(Articles 98 to 110: free)

CHAPTER VIII

Simplified procedures for carriage by air

Article 111

Simplified procedure (level 1)

1. An airline may be authorised to use the goods 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 — level 1).

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

2. Where a transport operation involves goods which must be carried
under the T1 procedure and goods which must be carried under the T2
procedure, they shall be listed on separate manifests.

Each manifest shall bear an endorsement dated and signed by the

3.
airline identifying it:

— by the “T1” symbol where the goods are moving under the T1

procedure, or

4. Where a consignment of goods being carried by combined road-rail
transport, under cover of one or more transit declarations made under
the procedure set out in Title II, is accepted by the railways in a rail
terminal and is loaded on wagons, the railway companies shall assume

— by the “T2” or “T2F” symbol, as appropriate, where the goods are
moving under the T2 procedure, it being noted, however, that a
manifest may be endorsed with only one of these symbols.

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4. The manifest shall also include the following information:

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

— the name of the airline transporting the goods,

— the flight number,

— the date of the flight,

In the event of
irregularities being found in connection with the
information on the manifests appearing on the said list, the competent
inform the competent
authorities of the airport of destination shall
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.

— the name of the airport of

loading (airport of departure) and

unloading (airport of destination);

Article 112

and, for each consignment on the manifest:

Simplified procedure (level 2)

— the number of the air waybill,

— the number of packages,

1. An airline may be authorised to use a manifest transmitted by data
exchange systems as a transit declaration where it operates a significant
number of flights between the countries (simplified procedure — lev-
el 2).

— the normal trade description of the goods including all the details

necessary for their identification,

By way of derogation from Article 45(1)(a), airlines need not be
established in a Contracting Party if they have a regional office there.

— the gross mass.

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

the competent
2. On receipt of an application for authorisation,
authorities shall notify the authorities of the other countries in whose
territories the airports of departure and destination linked by the
electronic data interchange system are situated.

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

the date of

5. At least two copies of
the manifest shall be presented to the
competent authorities at the airport of departure, who shall retain one
copy.

This authorisation shall be valid in the countries concerned and shall
apply only to common transit operations between the airports to which
it refers.

The said authorities may, for control purposes, require production of all
the air waybills relating to the consignments listed on the manifest.

3. The simplification shall be implemented as follows:

6. A copy of
authorities at the airport of destination, who shall retain it.

the manifest shall be presented to the competent

(a)

the manifest drawn up at
the airport of departure shall be
transmitted to the airport of destination by electronic data
interchange system;

For purposes of control, these authorities may also require presentation
of the manifest and air waybills relating to all goods unloaded at the
airport.

(b)

the airline shall enter in the manifest:

the competent
7. Once a month, after authenticating the list,
authorities at each airport of destination shall transmit to the competent
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 the said list shall
following information:

include the

— the reference number of the manifest,

— the symbol

identifying the manifest as a transit declaration in

accordance with paragraph 3,

— the name (which may be abbreviated) of the airline which carried

the goods,

— the flight number, and

— the “T1” symbol,
procedure,

if the goods are moving under the T1

— the “T2” or “TF” symbol, as appropriate, if the goods are

moving under the T2 procedure,

— the letters “TD” for goods already placed under the transit
procedure, in which case the airline shall also enter the letters
“TD” in the corresponding airway bill as well as a reference
for the procedure used, the reference number and date of the
transit declaration and the name of the issuing office,

— the letter “C” (equivalent to “T2L”) or “F” (equivalent to
“T2LF”), as appropriate, for Community goods not placed
under a transit procedure,

— the letter “X” for Community goods to be exported and

which are not placed under a transit procedure,

— the date of the flight.

against the relevant items in the manifest.

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(c)

(d)

(e)

(f)

(g)

The manifest must also include the information provided for in
Article 111(4);

the common transit procedure shall be deemed to have ended
when the data exchange manifest is available to the competent
authorities of the airport of destination and the goods have been
presented to them;

a printout of the data exchange manifest shall be presented on
request to the competent authorities at the airports of departure
and destination;

the records kept by the airline shall contain at least the information
set out in, point (b);

the competent authorities at the airport of departure shall carry out
audits based, on risk analysis;

the competent authorities at the airport of destination shall carry
out audits based on risk analysis and, if necessary, transmit for
verification the relevant details of manifests received by electronic
data interchange system to the competent authorities at the airport
of departure.

4. Without prejudice to the provisions of Chapter VI of Title II and of
Title IV:

— the airline shall notify the competent authorities of all offences and

irregularities,

— the competent authorities at the airport of destination shall notify
the competent authorities at the airport of departure and the
authority which issued the authorisation of all offences and
irregularities at the earliest opportunity.

CHAPTER IX

Simplified procedure for moving goods by pipeline

Article 113

1. Where the common transit procedure is used for moving goods by
pipeline, the formalities relating to the procedure shall be adapted in
accordance with paragraphs 2 to 5.

2. Goods moved by pipeline shall be deemed to be placed under the
common transit procedure:

— on entry into the customs territory of one Contracting Party for

those goods which enter that territory by pipeline,

— on being placed in the pipeline system for those goods which are
already within the customs territory of a Contracting Party.

Where necessary the Community status of the goods shall be established
in accordance with Appendix II.

3.
For the goods referred to in paragraph 2, the operator of the pipeline
established in the country through the territory of which the goods enter
the territory of a Contracting Party, or the operator of the pipeline in the
country in which the movement starts, shall be the principal.

For

the purposes of Article 4(2),

4.
the operator of a pipeline
established in a country through whose territory the goods are moved by
pipeline shall be deemed to be the carrier.

5. Without prejudice to the provisions of paragraph 8, the common
transit procedure shall end when the goods moved by pipeline arrive at
the consignees' installations or are accepted into the distribution network
of a consignee and entered in his records.

6. When goods moved by pipeline between two Contracting Parties are
deemed to have been placed under the common transit procedure in
accordance with the provisions of paragraph 2 and, in the course of the
operation, cross the territory of a Contracting Party where the procedure
is not used for movement by pipeline, the said procedure shall be
suspended whilst the goods cross the territory.

7. When goods are moved by pipeline from a Contracting Party where
the common transit procedure is not used for movement by pipeline to a
destination in a Contracting Party where the procedure is used, the said
procedure shall be deemed to begin when the goods enter the territory of
the latter Contracting Party.

8. When goods are moved by pipeline from a Contracting Party where
the common transit procedure is used for movement by pipeline to a
destination in a Contracting Party where the procedure is not used, the
said procedure shall be deemed to end when the goods leave the territory
of the Contracting Party where the said procedure is used.

9. Undertakings involved in moving such goods shall keep records and
make them available to the competent authorities for the purpose of any
controls considered necessary in connection with the common transit
operations referred to in this Article.

TITLE IV

DEBT AND RECOVERY

Article 114

Incurrence of the debt

1. A debt within the meaning of Article 3(l) shall be incurred:

(a)

through unlawful removal of the goods from the common transit
procedure; or

(b) where the goods have not been unlawfully removed, through
failure to fulfil one of the obligations arising from the use of the
common transit procedure or failure to comply with a condition
governing the placing of the goods under the common transit
procedure.

However,
failures which have no significant effect on the correct
operation of the procedure shall not result in the incurrence of a customs
debt provided that:

(i)

(ii)

they do not constitute an attempt to remove the goods unlawfully
from customs supervision;

they do not imply obvious negligence on the part of the person
concerned; and

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(iii)

all the formalities necessary to regularise the situation of the goods
are subsequently carried out.

(b)

if is not possible to determine that place, at the place where the
competent authorities conclude that the goods are in a situation in
which the debt is incurred; or

The Contracting Parties may identify situations to which the second
subparagraph might apply.

2. The debt shall be incurred:

(a)

(b)

at the time when the goods are unlawfully removed from the
common transit procedure; or

either at the time when the obligation whose non-fulfilment gives
rise to the debt ceases to be met, or at the time when the goods are
placed under the procedure, where it is established subsequently
that a condition governing the placing of the goods under the
procedure was not in fact fulfilled.

3. No debt in respect of goods placed under the common transit
procedure shall be deemed to be incurred where the person concerned
proves, in accordance with paragraph 1(b), that a failure to fulfil the
obligations arising from placing the goods under the common transit
procedure is due to the total destruction or irretrievable loss of those
goods as a result of their actual nature, unforeseeable circumstances, force
the consequence of authorisation by the competent
majeure or
authorities.

Goods are deemed to be irretrievably lost when they are rendered
unusable.

(c)

if the place cannot be determined in accordance with points (a) and
(b)

— within seven months from the date on which the goods
should have been presented at the office of destination,
unless a request for recovery was sent, in which case this
period is extended with a maximum of one month, or

— one month from the expiry of the time limit referred to in
Article 41(5), in case the principal has provided insufficient
or no information,

either in the country responsible for the last office of entry sending the
“Notification Crossing Frontier” message or, failing this, in the country
responsible for the office of departure.

2. The competent authorities referred to in Article 117(1) are those of
the country where the debt is incurred or is deemed to have been
incurred in accordance with this Article.

Article 115

Identification of the debtor

Article 117

Action against the debtor

1.

In the case referred to in Article 114(1)(a), the debtor shall be:

1. The competent authorities shall initiate debt recovery proceedings as
soon as they are in a position to:

(a)

(b)

(c)

the person who removed the goods from the common transit
procedure;

(a)

calculate the amount of the debt; and

any persons who participated in such removal and who were aware
or should reasonably have been aware that the goods were being
removed from the common transit procedure;

(b)

identify the debtor.

any persons who acquired or held the goods in question and who
were aware or should reasonably have been aware at the time of
acquiring or receiving the goods that they had been removed from
the common transit procedure; and

2. To this end, and subject to the provisions on time-barring, these
authorities shall communicate the amount of the debt to the debtor
using the methods and within the periods mandatory in the Contracting
Parties.

(d)

the principal.

In the case referred to in Article 114(1)(b), the debtor shall be the
2.
person who is required either to fulfil the obligations arising from placing
goods under the common transit procedure or to comply with the
conditions laid down for placing goods under that procedure.

3. Where several persons are liable for payment of the same debt, they
shall be jointly and severally liable for the debt.

Article 116

Determining the place where the debt was incurred

1. A debt shall be incurred:

(a)

at the place where the events from which it arises occur; or

3.
Every debt communicated in accordance with paragraph 2 shall be
paid by the debtor using the methods and within the periods mandatory
in the respective Contracting Parties.

recovery proceedings,

following initiation of debt

4. Where,
the
competent authorities determined in accordance with Article 116 obtain
evidence by whatever means regarding the place where the events giving
rise to the debt occurred, and where this place is in another Contracting
Party, the said competent authorities shall
immediately send all the
necessary documents, including an authenticated copy of the proven
facts, to the authorities responsible for the place where the events in
question occurred (the authorities addressed).

The authorities addressed shall acknowledge receipt of the communica-
tion and indicate whether they are responsible for recovery.
If no
response is received within three months, the first authorities shall
immediately resume the recovery proceedings they initiated.

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5. Where the authorities addressed are competent, they shall initiate
new proceedings for recovery of the debt, where appropriate after the
three-month period referred to in paragraph (4), second subparagraph
and on condition that the first authorities are immediately informed.

Any uncompleted recovery proceedings initiated by the first authorities
shall be suspended as soon as the authorities addressed inform the
former that they have decided to take action for recovery.

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

Article 118

Action against the guarantor

Subject to paragraph 4, the guarantor's liability shall continue as

1.
long as the debt may become due.

2. Where the procedure has not been discharged,
the competent
authorities of the country of departure shall, within nine months from
the date on which the goods should have been presented at the office of
destination, notify the guarantor that
the procedure has not been
discharged.

3. Where the procedure has not been discharged,
the competent
authorities, determined in accordance with Article 116 shall, within three
years of the date of acceptance of the transit declaration, notify the

guarantor that he is or might be required to pay the debt for which he is
liable in respect of the common transit operation in question, stating the
“Movement Reference Number” and date of the transit declaration, the
name of the office of departure, the principal's name and the amount
involved.

4. The guarantor shall be released from his obligations if either of the
notifications provided for in paragraphs 2 and 3 have not been issued to
him before the expiry of the time limit.

5. Where one of those notifications has been issued, the guarantor shall
be informed of
the
procedure.

the debt or the discharge of

the recovery of

Article 119

Exchange of information and cooperation with a view to recovery

Without prejudice to Article 13a of the Convention, and in accordance
with Article 116, the countries shall assist each other in determining the
authorities competent for recovery.

These authorities shall inform the office of departure and the office of
guarantee of all cases in which a debt was incurred in relation to transit
declarations accepted by the office of departure, and of the action taken
for recovery against the debtor. Furthermore, they shall inform the office
of departure of the collection of duties and other charges, in order to
enable the office to discharge the transit operation.’

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ANNEX II

‘ANNEX I

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 species

4 000 kg

1

EUR 1 500/t

0201.10
0201.20
0201.30

0202.10
0202.20
0202.30

0402.10
0402.21
0402.29
0402.91
0402.99

0405.10
0405.90

Meat of bovine animals, fresh or chilled

3 000 kg

Meat of bovine animals, frozen

3 000 kg

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

EUR 2 700/t
EUR 2 900/t
EUR 5 200/t

EUR 2 700/t
EUR 2 900/t
EUR 3 900/t

EUR 1 600/t
EUR 1 900/t
EUR 2 500/t
EUR 1 400/t
EUR 1 600/t

EUR 2 600/t
EUR 2 800/t

ex 0803.00

Fresh bananas, excluding plantains

8 000 kg

1

EUR 800/t

Cane or beet sugar and chemically pure sucrose, in solid
form

7 000 kg

Undenatured ethyl alcohol of an alcoholic strength by
volume of 80 % vol or higher

Spirits, liquors and other spirituous beverages

3 hl

5 hl

1701.11

1701.12
1701.91
1701.99

2207.10

2208.20
2208.30
2208.40
2208.50
2208.60
2208.70
ex 2208.90

—

—
—
—

EUR 2 500/hl
pure alcohol

9

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

1

EUR 2 500/hl
pure alcohol

2402.20

Cigarettes containing tobacco

35 000
pieces

EUR 120/1 000
pieces

(1) Where the provisions of Chapter VII of Title II 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.

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ANNEX II

CHARACTERISTICS OF SEALS

The seals referred to in Article 31 of this Appendix 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
re-use.

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ANNEX III

CRITERIA REFERRED TO IN ARTICLES 53 AND 54

Criterion

Observations

1.

Sufficient experience

2.

High level of cooperation
with the competent author-
ities

3.

Being in command of trans-
port operations

Proof of sufficient experience is provided by the regular and correct use of the
common transit procedure, in the capacity of principal, over one of the following
periods, prior to requesting a reduction:
— six months for the application of Article 53(3)(a) and Article 54(1),
— one year for the application of Article 53(3)(b) and Article 54(2)(a),
— two years for the application of Article 53(4) and Article 54(2)(b).

A principal achieves a high level of cooperation with the competent 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 competent authorities, such measures may relate to, inter
alia:
— particular methods of completing transit declarations,

or

— the content of such declarations, with the principal providing additional

information, where this is not mandatory,
or

— methods of completing the formalities for placing goods under the procedure
(e.g. the principal always presenting his declarations at the same customs
office).

The principal demonstrates that he is in command of transport operations inter alia:
by carrying out the transport operation himself and applying high standards of
(a)
security;
or
using a carrier with whom he has had long-standing contractual relations and
who provides a service which meets high standards of security;
or
using an intermediary contractually bound to a carrier who provides a service
which meets high standards of security.

(b)

(c)

4.

Sufficient financial resources
to cover obligations

The principal demonstrates that he has the financial resources to cover his
obligations by providing the competent authorities with evidence to show that he has
the means to pay the debt likely to be incurred in connection with the goods
concerned.

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ANNEX IV

APPLICATION OF ARTICLE 54(7)

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 a comprehensive guarantee for a reduced amount

The “special circumstances” referred to in Article 54(6) 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 50 or Article 57, the comprehensive guarantee for a reduced
amount referred to in Article 54(2) is no longer sufficient to ensure payment, within the prescribed time limit, of the
debt arising when any of the goods, referred to in the list of Annex I are removed from the common transit procedure.

1.2. Temporary prohibition of the use of a comprehensive guarantee

The “large-scale fraud” referred to in Article 54(7) means a situation where it is established that, in spite of the
application of Articles 50 or 57, and where appropriate Article 54(6), the comprehensive guarantee referred to in
Article 54(1) is no longer sufficient to ensure payment, within the time limit prescribed, of the debt arising when any
of the goods referred to in the list of Annex I are removed from the common 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.

Decision-making procedure for temporarily prohibiting use of the comprehensive guarantee for a reduced amount or
the comprehensive guarantee

2.1. The procedure for adopting Joint Committee decisions temporarily prohibiting use of the comprehensive guarantee
for a reduced amount or the comprehensive guarantee in application of Article 54(6) or (7) (hereinafter referred to as
the decision) shall be as follows:

2.2. A decision may be adopted at the request of one or more Contracting Parties.

2.3. Where such a request is made, the Contracting Parties shall inform each other of the facts they have established and

shall consider whether the conditions of points 1.1 or 1.2 are fulfilled.

2.4.

If the Contracting Parties consider that the conditions are fulfilled, they shall forward a draft decision to the Joint
Committee for adoption by the written procedure described in point 2.5.

2.5. The Secretariat-General of the Commission shall send the draft decision to the non-Community Contracting Parties.

If the Secretariat-General has not received any written objections from the Contracting Parties within thirty days of the
date when it sent the draft, the decision shall be adopted. The Secretariat-General shall inform the Contracting Parties
of the adoption of the decision.

If the Secretariat-General receives any objections from one or more Contracting Parties within the time limit, it shall
inform the other Contracting Parties.

2.6. Each Contracting Party shall ensure publication of the decision.

2.7. The decision shall remain in force for twelve months. Nevertheless the Joint Committee may decide to extend its

period of validity or annul it following re-examination by the Contracting Parties.

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3.

Measures to alleviate the financial consequences of prohibiting use of the comprehensive guarantee

When the use of the comprehensive guarantee has been prohibited temporarily for goods referred to the list of
Annex I, holders of comprehensive guarantees may, upon request, use an individual guarantee. However, the following
special conditions shall apply:

— 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,

— this individual guarantee may be used only at the office of departure identified in the guarantee document,

— 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. In that case, the office of guarantee assigns one initial access code for the guarantee
to the principal. The principal can assign one or more access codes to this guarantee to be used by himself or his
representatives,

— each time the procedure is discharged for a common transit operation covered by this individual guarantee, the
amount corresponding to that operation shall be released and may be re-used to cover another operation up to
the maximum amount of the guarantee.

4.

Derogation from the decision temporarily prohibiting use of the comprehensive guarantee for a reduced amount or
the comprehensive guarantee

4.1. Principals may be authorised to use a comprehensive guarantee for a reduced amount or a comprehensive guarantee
to place under the common transit procedure goods to which the decision temporarily prohibiting such use applies if
they can show that no debt has arisen in respect of the goods in question in the course of common transit operations
which they have undertaken in the two years preceding the decision or, where debts have arisen during that period, if
they can show that these were fully paid up by the debtor 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 54(2)(b).

4.2. Articles 46 to 51 shall apply mutatis mutandis to applications and authorisations for the derogations referred

in point 4.1.

4.3. When the competent authorities grant a derogation they shall endorse box 8 of the comprehensive guarantee

certificate, with the following phrase:

— UNRESTRICTED USE — 99209.

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ANNEX V

FALLBACK PROCEDURE

CHAPTER I

General provisions

1.

This Annex lays down specific provisions to use the fallback procedure, under Article 22(1) in the following cases:

(a)

for travellers:

— where the competent authorities' computerised system is not functioning,

(b)

for principals, including authorised consignors:

— where the competent authorities' computerised system is not functioning,

— where the principal's computerised system is not functioning, or

— where the network between the principal and the competent authorities is not functioning.

The provisions of this Annex apply to the fallback procedure unless otherwise specifically stated hereafter.

Transit declarations

The transit declaration used in a fallback procedure shall be recognisable by all parties involved in the transit
operation in order to avoid problems at the office(s) of transit and at the office of destination. For this reason the
documentation used shall be limited to the following:

— a single administrative document (SAD),

— an SAD printed out on a plain paper by the trader's system as provided for in Annex B6 of Appendix III, or

— the SAD may be replaced by the layout of the transit accompanying document (TAD) with the agreement of
the competent authorities where the trader's needs are considered to be justified by the competent
authorities.

For the implementation of the provisions of point 3.1 (third indent) the TAD shall be completed in accordance
with Annexes A1 to A3 to Appendix III.

Where the provisions of this Annex refer to copies of the transit declaration accompanying a consignment, those
provisions shall apply, mutatis mutandis, to the TAD.

2.

3.

3.1.

3.2.

3.3.

CHAPTER II

Implementing rules

4.

Unavailability of the competent authorities' computerised system.

4.1.

The rules shall be implemented as follows, irrespective of the document used:

— the transit declaration shall be completed and produced to the office of departure in three copies of the SAD
in accordance with Annex B6 to Appendix III and drawn up in conformance with Annexes A1 – A3 for the
TAD,

— the transit declaration shall be recorded in box C using a system of numbering different from that used in the

computerised system,

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— the fallback procedure shall be indicated on the copies of the transit declaration with the stamp,

in
accordance with the specimen in Annex B7 to Appendix III, in box A of the SAD or in the place of the MRN
and the barcode on the TAD,

— where a simplified procedure is used, the authorised consignor uses pre-authenticated forms and shall fulfil
all the obligations and conditions regarding the entries to be made in the declaration and the use of the
special stamp (Chapter III, points 27-30), using respectively boxes D and C,

— the document shall be stamped either by the office of departure in the case of the standard procedure or by

the authorised consignor where a simplified procedure is used,

— where the TAD layout is used, neither a barcode nor the Movement Reference Number (MRN) shall appear in

the declaration.

4.2.

Where the decision to follow the fallback procedure is taken, any declaration, which has been entered in the
computerised system, but which has not been further processed due to the failure of the system, shall be cancelled.
The trader shall
inform the competent authorities each time a declaration is submitted to the system but
subsequently the fallback procedure is used for that declaration.

4.3.

The competent authority shall monitor the use of the fallback procedure in order to prevent its misuse.

5.

Unavailability of the principal's computer system and/or network

Where the network between the principals and the competent authorities is unavailable the following procedure
shall apply:

— the provisions set out in point 4 shall apply excluding the provisions for the simplified procedure,

— the principal shall inform the competent authorities when his computer system and/or network is available

again.

6.

Unavailability of the authorised consignor's computer system and/or network

Where the authorised consignor's computer system and/or network is/are unavailable the following procedure
shall apply:

— the provisions set out in point 4 shall apply,

— the authorised consignor shall inform the competent authorities when his computer system and/or network

is available again,

— in these circumstances or in the event of network deficiencies where an authorised consignor makes more
than 2 % of his declarations in a year under the fallback procedure, the authorisation shall be reviewed in
order to evaluate if the conditions are still met.

7.

Data entry by national authorities

In cases referred to in points 5 and 6, national customs authorities may allow traders to present the transit
declaration in one copy (whether using the SAD or, where applicable, the layout of the TAD) to the office of
departure in order to have it processed by the customs' computerised system.

8.

Statistical information

An additional copy of the copy No 4 of the T1 and T2 declaration, or of the TAD is supplied for the purpose of
Article 12 of the Convention.

CHAPTER III

Operation of the procedure

9.

Goods placed under the common transit procedure shall be carried under cover of Copies No 4 and No 5 of the
SAD or of the TAD returned to the principal by the office of departure.

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10.

Furnishing of an individual guarantee by a guarantor

Where the office of guarantee is not the office of departure for the transit operation, it shall keep a copy of the
instrument which provides evidence that it has accepted the guarantor's undertaking. The principal shall present
the original to the office of departure, where it shall be retained. If necessary the office may request a translation
into the official language, or one of the official languages, of the country concerned.

11.

Mixed consignments

In the case of consignments comprising both goods which must be carried under the T1 procedure and goods
which must be carried under the T2 procedure, the transit declaration bearing the ‘T’ symbol shall be
supplemented by:

— supplementary forms bearing the “T1bis”, “T2bis” or “T2Fbis” symbol, as appropriate, or

— loading lists bearing the “T1bis”, “T2bis” or “T2Fbis” symbol, as appropriate.

12.

Presumption of T1 procedure

Where the T1, T2 or T2F symbols have been omitted from the right-hand subdivision of box 1 of the transit
declaration, or where, in the case of consignments containing both goods carried under the T1 procedure and
goods carried under the T2 procedure, point 11 above has not been complied with, the goods shall be deemed to
be moving under the T1 procedure.

13.

Signing of the transit declaration and principal's undertaking

Signing the transit declaration makes the principal responsible for the provisions of Article 24.

14.

Identification measures

Where Article 11(4) of the Convention is applied, the office of departure shall enter the following phrase against
the “seals affixed” heading in box “D. Control by office of departure” of the transit declaration:

— Waiver — 99201.

15.

Entries in the transit declaration and release of the goods

— The office of departure shall record the results of the verification on each copy of the transit declaration,

— If the findings of the verification are consistent with the declaration the office of departure shall release the

goods and record the date on the copies of the transit declaration.

16.

Office of transit

16.1.

The carrier shall present a transit advice note made out on a form corresponding to the specimen in Annex B8 to
Appendix III to each office of transit, which shall retain it.

16.2. Where goods are transported via an office of transit other than that mentioned in Copies No 4 and No 5 of the

transit declaration, the said office shall:

— send the transit advice note without delay to the office of transit originally designated, or

— inform the office of departure in the cases and according to the procedure determined by the competent

authorities in agreement with each other.

17.

Presentation at the office of destination

17.1.

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 controls carried out

17.2.

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.

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Where the new office of destination comes under the jurisdiction of a Contracting Party other than the one that
has jurisdiction over the office originally designated, the new office shall enter in box “I. Control by office of
destination” of Copy No 5 of the transit declaration the following statement in addition to the usual observations it
is required to make:

— Differences: office where goods were presented …… (name and country) — 99203.

17.3. Where point 17.2 applies and if the transit declaration bears the following statement, the new office of destination
shall keep the goods under its control and not allow their removal other than to the Contracting Party that has
jurisdiction over the office of departure, unless specifically authorised by the latter:

— Exit from ………………… subject to restrictions or charges under Regulation/Directive/Decision No ... —

99204.

17.4.

The name of the Contracting Party to this Convention and the number of the act of law in question must be
inserted, in the language of the declaration, in the statement cited in the previous paragraph.

18.

Receipt

The receipt may be made out on the back of Copy No 5 of the transit declaration on a SAD, in the space provided.

19.

Return of Copy No 5

The competent authorities of the country of destination shall return Copy No 5 of the transit declaration to the
competent authorities in the country of departure without delay and at most within eight days of the date when
the operation ended. Where the TAD provision is used it is a copy of the TAD presented which is returned under
the same conditions as the Copy No 5.

20.

Informing the principal and alternative proof of the end of the procedure

If Copy No 5 of the transit declaration is not returned to the competent authorities of the country of departure
within one month of the time limit within which the goods must be presented at the office of destination, those
authorities shall inform the principal and ask him to furnish proof that the procedure has ended.

21.

Enquiry procedure

21.1. Where the competent authorities of the country of departure have not received proof within two months of the
time limit within which the goods must be presented at the office of destination 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,

— identify the debtor,

— determine the competent authorities responsible for recovery.

21.2.

If the competent authorities receive information earlier that the transit procedure has not ended, or suspect that to
be the case, they shall initiate the enquiry procedure forthwith.

21.3.

The enquiry procedure shall also be initiated if it transpires subsequently that proof of the end of the procedure
was falsified and the enquiry procedure is necessary to achieve the objectives of point 21.1.

22.

Guarantee — Reference amount

22.1.

For the application of the first subparagraph of Article 52 of this Appendix a calculation is made of the amount of
the debt which may be incurred for each transit operation by the principal and he shall ensure that the amount at
stake does not exceed the reference amount, taking into account also any operations for which the procedure has
not yet ended.

22.2.

The principal shall inform the guarantee office when the reference amount falls below a level sufficient to cover his
common transit operations.

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23.

Comprehensive guarantee certificates and guarantee waiver certificates

Where authorisation is granted under Article 44(1)(a), comprehensive guarantee certificates and guarantee waiver
certificates issued by the competent authorities shall be presented at the office of departure. Particulars of the
certificates shall be entered on the transit declarations.

24.

Special loading lists

24.1.

The competent authorities may authorise principals fulfilling the general conditions listed in Article 45 to use as
loading lists lists which do not comply with all the requirements of Appendix III.

Use of such lists shall be authorised only where:

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

their records,

— they are designed and completed in such a way that they can be used without difficulty by the competent

authorities,

— they include, for each item, the information required under Annex B5 to Appendix III.

24.2.

24.3.

Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be authorised for
use as loading lists under point 24.1, 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 an integrated electronic or automatic data-processing system to keep their records and are already
authorised under points 24.1 and 2 to use loading lists of a special type may also be authorised to use such lists for
common transit operations involving only one type of goods if this facility is made necessary by the computer
programmes of the firms concerned

25.

Use of seals of a special type

Principals shall enter, opposite the heading “seals affixed” in box “D. Control by office of departure” of the transit
declaration, the make, type, and number of the seals affixed.

26.

Exemption regarding prescribed itinerary

Holders of such exemptions shall enter the following phrase in the corresponding attribute box 44 of the transit
declaration:

— Prescribed itinerary waived — 99205.

27.

Authorised consignor — pre-authentication and formalities at departure

27.1.

For the application of points 4 and 6, the authorisation shall stipulate that box ‘C. Office of departure’ of the transit
declaration forms must:

— be stamped in advance with the stamp of the office of departure and signed by an official of that office, or

— be stamped by the authorised consignor with a special metal stamp approved by the competent authorities
and conforming to the specimen in Annex B9 to Appendix III. 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.

27.2.

The competent authorities may prescribe the use of forms bearing a distinctive mark as a means of identification.

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28.

Authorised consignor — security measures for the stamp

28.1.

The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps and/or
forms bearing the stamp of the office of departure or a special stamp.

He shall inform the competent authorities of the security measures he is taking to apply the first subparagraph.

28.2.

In the event of the misuse by any person of forms stamped in advance with the stamp of the office of departure or
with the special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for
the payment of duties and other charges payable in a particular country in respect of goods carried under cover of
such forms unless he can satisfy the competent authorities by whom he was authorised that he took the measures
required of him under point 28.1.

29.

Authorised consignor — Information to be entered on declarations

29.1.

Not later than on consignment of the goods, the authorised consignor shall enter in box 44 of the transit
declaration, where necessary, the itinerary prescribed in accordance with Article 26(2), and in the box “D. Control
by office of departure”, the period prescribed in accordance with Article 29 within which the goods must be
presented at the office of destination, the identification measures applied and the following phrase:

— Authorised consignor — 99206.

29.2. Where the competent authorities of the country of departure check a consignment before its departure, they shall

record the fact on the declaration, in box “D. Control by office of departure”.

29.3.

Following consignment, Copy No 1 of the transit declaration shall be sent without delay to the office of departure.
The competent authorities may provide in the authorisation that Copy No 1 be sent to the competent authorities
of the country of departure as soon as the transit declaration is completed. The other copies shall accompany the
goods in accordance with point 9 of this Annex

30.

Authorised consignor — waiver of signature

30.1.

The authorised consignor may be authorised not to sign transit declarations bearing the special stamp referred to
in Annex B9 to Appendix III which are made out by an integrated electronic or automatic data-processing system.
This waiver shall be subject to the condition that the authorised consignor has previously given the competent
authorities a written undertaking acknowledging that he is the principal for all transit operations carried out under
cover of transit declarations bearing the special stamp.

30.2.

Transit declarations made out in accordance with point 30.1 shall contain, in the box reserved for the principal's
signature, the following phrase:

— Signature waived — 99207.

31.

Authorised consignee — obligations

31.1. When the goods arrive at his premises or at the places specified in the authorisation the authorised consignee shall
without delay, send to the office of destination the TAD or Copies No 4 and No 5 of the transit declaration which
accompanied the goods, indicating the date of arrival, the condition of any seals affixed and any irregularities.

31.2.

The office of destination shall make the entries provided for in the abovementioned point 17 on the said copies of
the transit declaration.

32.

Temporary prohibition of the use of the comprehensive guarantee for a reduced amount or the comprehensive
guarantee

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32.1.

In addition to the detailed rules for the application of Article 54 (7) set out in Annex IV to this Appendix, the
following measures shall apply to transit operations involving goods which are subject to decisions prohibiting use
of the comprehensive guarantee:

— the following phrase, measuring at least 100 × 10 mm and printed in red capital letters, shall be affixed

diagonally to all copies of the transit declaration:

— COMPREHENSIVE GUARANTEE PROHIBITED — 99208,

— by way of derogation from point 19, the office of destination shall return the 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 the declaration were presented at that office. Where such a
consignment is presented to an authorised consignee within the meaning of Article 64, he shall send the No
5 Copy to his local office of destination no later than on the working day following that on which he took
receipt of the consignment.

32.2.

Measures to alleviate the financial consequences of prohibiting the use of the comprehensive guarantee

Where the use of the comprehensive guarantee has been prohibited temporarily for goods referred to in the list of
Annex I, holders of comprehensive guarantees may, upon request, use an individual guarantee. However, the
following special conditions shall apply:

— this individual guarantee may be used, under the fallback procedure, only with the office of departure

specified in the guarantee document.

33.

SAD Forms — Formalities completed using public or private computer systems

33.1. Where formalities are completed using public or private computer systems, the competent authorities shall
authorise those requesting the facility to replace the handwritten signature with a comparable technical device
which may, where applicable, be based on the use of codes and which has the same legal consequences as a
handwritten signature. This facility shall be granted only if the technical and administrative conditions laid down
by the competent authorities are met.

33.2. Where formalities are completed using public or private computer systems which also print out the declarations,
the competent authorities may provide for direct authentication by those systems of the declarations thus
produced, in place of the manual or mechanical application of the customs office stamp and the signature of the
competent official.’

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ANNEX III

‘APPENDIX II

COMMUNITY STATUS OF GOODS AND PROVISIONS ON THE EURO

Article 1

This Appendix lays down the rules for implementing the provisions on
the Community status of goods and use of the euro in the Convention
and Appendix I.

CHAPTER II

Establishing community status

Article 3

Competent office

TITLE I

COMMUNITY STATUS OF GOODS

For the purposes of this Chapter “competent office” shall be taken to
mean the authorities with responsibility for certifying the Community
status of goods.

CHAPTER 1

Scope

Article 2

Proof of

1.
the Community status of goods may be provided in
accordance with this Title only if the goods to which the proof relates are
carried directly from one Contracting Party to another.

The following shall be deemed to be carried directly from one
Contracting Party to another:

(a)

(b)

goods carried without passing through the territory of a third
country;

goods carried through the territory of one or more third countries
on condition that carriage through such countries is covered by a
single transport document made out in a Contracting Party.

2. This Title shall not apply to goods which:

(a)

are intended for export from the Contracting Parties; or

Article 4

General provisions

1.
Proof of the Community status of goods not moving under the T2
procedure may be furnished by means of one of the documents provided
for in this Chapter.

2. The document used to prove the Community status of goods may be
issued retroactively provided the conditions for its issue are fulfilled.
Where this is the case the following phrase shall be entered on it, in red:

— Issued retroactively — 99210.

S e c t i o n 1

T 2 L d o c u m e n t

Article 5

Definition

1.
Subject to the conditions set out below, proof of the Community
status of goods shall be furnished by the production of a T2L document.

2. A T2L document means any document bearing the symbol “T2L” or
“T2LF”.

(b)

are carried in accordance with the procedure for the international
carriage of goods under cover of TIR carnets, unless:

Article 6

Form

— the goods to be unloaded in a Contracting Party are carried

together with goods to be unloaded in a third country, or

— the goods are carried from one Contracting Party to another

via a third country.

1. The T2L document shall be drawn up on a form corresponding to
one of the specimens in the SAD Convention.

2. The form may be supplemented, as appropriate, by one or more
continuation sheets corresponding to the specimens in the SAD
Convention, which shall be an integral part of the T2L document.

3. This Title shall apply to goods carried by post (including parcel post)
from a post office in one Contracting Party to a post office in another
Contracting Party.

3.
Loading lists drawn up in accordance with the specimen in
Appendix III may be used instead of continuation sheets as the
descriptive part of the T2L document, of which they shall be an integral
part.

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4. The forms referred to in paragraphs 1 to 3 shall be completed in
accordance with Appendix III. They shall be printed and completed in
one of the official languages of the Contracting Parties accepted by the
competent authorities.

Article 7

Special loading lists

1. The competent authorities of each country may authorise any
person who satisfies the requirements of Article 45 of Appendix I to use
as loading lists lists which do not comply with all the requirements of
Appendix III.

2. 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 competent authorities;

(c)

they include, for each item, the information required under Annex
B5 to Appendix III.

3. Descriptive lists drawn up for the purposes of carrying out dispatch/
export formalities may also be 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.

Article 8

Drawing up a T2L form

Subject to the provisions of Article 19, the T2L document shall be

1.
drawn up in a single original.

2. At the request of the person concerned, a T2L document and, where
necessary, any continuation sheets or loading lists used shall be endorsed
by the competent office. Such endorsement shall comprise the following,
which should, as far as possible, appear in box “C. Office of departure” of
the documents:

(a)

(b)

in the case of the T2L document, the name and stamp of the
competent office, the signature of one of the officials at that office,
the date of endorsement and either the registration number or the
number of
the dispatch or export declaration, where this is
required;

in the case of the supplementary form or loading list, the number
appearing on the T2L document. The number shall be entered by
means of a stamp incorporating the name of the competent office
or by hand. In the latter case it shall be accompanied by the official
stamp of the said office.

S e c t i o n 2

C o m m e r c i a l d o c u m e n t s

Article 9

Invoice and transport document

1. The Community status of goods may be established by presenting an
invoice or transport document relating to such goods and complying
with the conditions in this Article.

2. The invoice or transport document referred to in paragraph 1 shall
include at least the full name and address of the consignor or exporter, or
of the person concerned where this person is not the consignor or
exporter, the number and kind, marks and reference numbers of the
packages, a description of the goods, the gross mass in kilograms and,
where necessary, the container numbers.

The person concerned shall indicate clearly on the said document the
symbol “T2L” or “T2LF”, accompanied by his hand-written signature.

3. Where formalities are completed using official or private-sector data
processing systems, the competent authorities shall authorise persons
who so request to replace the signature provided for in paragraph 2 with
a comparable technical device, using codes where applicable, which has
the same legal consequences as a hand-written signature.

This facility shall be granted only if the technical and administrative
conditions laid down by the competent authorities are met.

4. At the request of the person concerned, the invoice or transport
document duly completed and signed by him shall be endorsed by the
competent office. Such endorsement shall comprise the name and stamp
of the competent office, the signature of one of the officials at that office,
the date of endorsement and either the registration number or the
number of the dispatch or export declaration where this is required.

5. The provisions of this Article shall apply only where the invoice or
transport document covers Community goods alone.

For the purposes of

6.
this Convention, the invoice or transport
document fulfilling the conditions and formalities set out in paragraphs 2
to 5 shall be equivalent to the T2L document.

7.
For the purposes of Article 9(4) of the Convention, the customs
office of an EFTA country whose territory goods have entered under
cover of an invoice or transport document equivalent to a T2L document
may attach to the T2 or T2L document which it issues for the goods a
certified copy or photocopy of that invoice or transport document.

Article 10

Shipping company's manifest

1.
Subject to the conditions set out below, proof of the Community
status of goods shall be furnished by presentation of the shipping
company's manifest relating to the goods.

The documents shall be returned to the person concerned as soon as the
customs formalities for the dispatch of the goods to the country of
destination have been completed.

(a)

the name and full address of the shipping company;

2. The manifest shall include at least the following information:

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(b)

the identity of the vessel;

(c)

the place and date of loading;

(d)

the place of unloading.

For each consignment the manifest shall also include:

(a)

the reference for the bill of lading or other commercial document;

(b)

(c)

the number and kind, marks and reference numbers of
packages;

the

the normal trade description of the goods including sufficient
detail to permit their identification;

(d)

the gross mass in kilogrammes;

(e)

where appropriate, the container identification numbers;

2. Where the TIR carnet or the ATA carnet covers both Community
goods and non-Community goods, the two categories of goods shall be
shown separately and the symbol “T2L” or “T2LF” shall be entered in such
a way that it clearly relates only to the Community goods.

Article 13

Goods in passenger-accompanied baggage

Where it is necessary to establish the Community status of goods
accompanying passengers or contained in their luggage, the goods,
provided that they are not intended for commercial use, are to be
considered as Community goods when:

(a)

(b)

they are declared as Community goods and there is no doubt as to
the accuracy of the declaration;

or, in other cases, when they are dealt with in accordance with the
provisions of this Chapter.

(f)

the following entries for the status of the goods:

S e c t i o n 4

— the letter “C” (equivalent to “T2L”) or “F” (equivalent to
for goods whose Community status may be

“T2LF”)
demonstrated,

P r o o f o f c o m m u n i t y s t a t u s o f g o o d s p r o v i d e d b y
t h e a u t h o r i s e d c o n s i g n o r

— the letter “N” for all other goods.

3. At the request of the shipping company, the manifest it has duly
completed and signed shall be endorsed by the competent authorities.
The endorsement must include the name and stamp of the competent
office,
that office and the date of
endorsement.

the signature of an official at

Article 11

Single manifest

Where the simplified common transit procedure provided for in Article
112 of Appendix I is used, proof of the Community status of goods shall
be provided by entering the letter “C” (equivalent to “T2L”) or “F”
(equivalent to “T2LF”) alongside the relevant items on the manifest.

Article 14

Authorised consignor

1. The competent authorities of each country may authorise any
person, hereinafter referred to as the “authorised consignor”, who
satisfies the requirements of Article 45 of Appendix I and proposes to
establish the Community status of goods by means of a T2L document in
accordance with Article 6, or by means of one of the documents
stipulated in Articles 9 to 11, hereinafter referred to as “commercial
documents”, to use such documents without having to present them for
endorsement to the competent office.

2. The provisions of Articles 46 to 51 of Appendix I shall apply mutatis
mutandis to the authorisation referred to in paragraph 1.

S e c t i o n 3

Article 15

Contents of the authorisation

P r o o f s p e c i f i c t o c e r t a i n o p e r a t i o n s

The authorisation shall specify in particular:

Article 12

Carriage under cover of TIR carnets or ATA carnets

1. Where goods are carried under cover of a TIR carnet in one of the
cases referred to in Article 2(2)(b), or under cover of an ATA carnet, the
declarant may, with a view to proving the Community status of the
goods and subject to the provisions of Article 2, clearly enter the symbol
“T2L” or “T2LF” in the space reserved for the description of goods
together with his signature on all the relevant vouchers of the carnet used
before presenting it to the office of departure for endorsement. On all the
vouchers where it has been entered, the “T2L” or “T2LF” symbol should
be authenticated with the stamp of the office of departure accompanied
by the signature of the competent official.

(a)

(b)

the office responsible for pre-authenticating the forms used for the
documents concerned, as prescribed in Article 16(1)(a);

under what circumstances the authorised consignor must justify
use of the forms;

(c)

the prohibited categories or movements of goods;

(d)

how and within what period the authorised consignor must notify
the competent office so that it may carry out any checks that may
be necessary before departure of the goods.

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Article 16

Article 18

Pre-authentication and formalities on departure

Shipping company's manifest transmitted by electronic data
interchange

1. The authorisation shall stipulate that the front of the commercial
documents concerned or box “C. Office of departure” on the front of the
forms used in drawing up the T2L document and any continuation sheet
or sheets must be:

1. The competent authorities of each country may authorise shipping
companies not to draw up the manifest serving to demonstrate the
Community status of goods until the day after the departure of the vessel
at the latest and, at all events, before its arrival at the port of destination.

stamped in advance with the stamp of the office referred to in
Article 15(1)(a) and signed by an official of that office; or

2. The authorisation referred to in paragraph 1 shall be granted only to
international shipping companies which:

(a)

(b)

stamped by the authorised consignor with a special metal stamp
approved by the competent authorities and conforming to the
specimen in Annex B9 to Appendix III. The stamp may be pre-
printed on the forms if the printing is entrusted to a printer
approved for that purpose.

2. The authorised consignor shall take all necessary measures to ensure
the safekeeping of the special stamps and/or forms bearing the stamp of
the office of departure or a special stamp.

He shall inform the competent authorities of the security measures he is
taking to apply the previous subparagraph.

In the event of the misuse by any person of forms stamped in
3.
advance with the stamp of the office of departure or with the special
stamp, the authorised consignor shall be liable, without prejudice to any
criminal proceedings, for the payment of duties and other charges
payable in a particular country in respect of goods carried under cover of
such forms unless he can satisfy the competent authorities by whom he
was authorised that he took the measures required of him under
paragraph 2.

later than on consignment of

the authorised
4. Not
consignor shall complete and sign the form. In addition, he shall enter in
a clearly identifiable space on the commercial document used, or in the
box of the T2L document reserved for control by the office of departure,
the name of
the
document, and the following endorsement:

the date of completion of

the competent office,

the goods,

— Authorised consignor — 99206

Article 17

Waiving of the signature

1. The competent authorities may authorise the authorised consignor
not to sign T2L documents or commercial documents bearing the special
stamp referred to in Annex B9 to Appendix III which are drawn up by an
electronic or automatic data-processing system. Such authorisation shall
be subject to the condition that the authorised consignor 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.

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

— Signature waived — 99207.

(a)

(b)

fulfil the conditions of Article 45 of Appendix I by way of
derogation from Article 45(1)(a) shipping companies need not be
established in a Contracting Party if they have a regional office
there; and

use electronic data interchange systems to transmit information
between the ports of departure and destination in the Contracting
Parties; and

(c)

operate a significant number of voyages between the countries on
recognised routes.

3. On receipt of an application, the competent authorities of the
country where the shipping company is established shall notify the
authorities of the other countries in whose territories the ports of
departure and destination are situated.

Provided no objection is received within sixty days of
notification,
simplified procedure described in paragraph 4.

the competent authorities shall authorise use of

the date of
the

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

4. The simplification shall be operated as follows:

(a)

(b)

(c)

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

the shipping company shall enter in the manifest the information
indicated in Article 10(2);

upon request, a printout of the data exchange manifest shall be
presented to the competent 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
competent authorities at the port of destination;

(e)

(f)

the competent authorities at the port of departure shall carry out
audits based on risk analysis;

the competent authorities at the port of destination shall carry out
audits based on risk analysis and, if necessary, transmit the relevant
details of manifests to the competent authorities at the port of
departure for verification.

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5. Without prejudice to the provisions of Title IV of Appendix I:

CHAPTER III

— the shipping company shall notify all offences and irregularities to

the competent authorities,

Administrative assistance

Article 21

— the competent authorities at the port of destination shall notify the
competent authorities at the port of departure and the authority
which issued the authorisation of all offences and irregularities at
the earliest opportunity.

The competent authorities of the countries concerned shall assist one
another in checking the authenticity and accuracy of the documents and
verifying that the procedures used in accordance with the provisions of
this Chapter to prove the Community status of goods have been correctly
applied.

Article 19

Obligation to make a copy

The authorised consignor shall make a copy of each commercial
document or of each T2L document issued under this Section. The
competent authorities shall specify the conditions under which the copy
document shall be presented for purposes of control and retained for not
less than two years.

Article 20

Controls upon the authorised consignor

TITLE II

PROVISIONS CONCERNING THE EURO

Article 22

1. The equivalent in national currencies of the amounts expressed in
euros referred to in this Convention shall be calculated by using the
exchange rate in force on the first working day of October, and shall be
applied from 1 January of the following year.

If no rate is available for a particular national currency, the rate to be
applied shall be that for the first day for which a rate has been published
after the first working day of October. If a rate has not been published
after the first working day of October, the rate to be applied shall be that
of the last day prior to that date for which a rate has been published.

The competent authorities may carry out upon authorised consignors
any controls they consider necessary. The said consignors shall furnish all
the necessary information and facilities for this purpose.

2. The exchange rate for the euro to be used in applying paragraph 1
shall be that which was applicable on the date on which the common
transit declaration covered by the individual guarantee voucher or
vouchers was registered in accordance with Article 18(5) of Appendix I.’

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ANNEX IV

‘APPENDIX III

TRANSIT DECLARATIONS, TRANSIT ACCOMPANYING DOCUMENTS AND OTHER DOCUMENTS

Article 1

Article 5

This Appendix covers the provisions, forms and specimens for making
declarations and completing transit accompanying documents and other
documents used in the common transit procedure in accordance with the
requirements of Appendices I and II.

1.
Forms used as documents proving the Community status of goods
shall conform to the specimens in the SAD Convention, Annex I,
Appendices 1 to 4.

2.
Forms used as transit declarations for implementation of the fallback
procedure or transit declarations for travellers shall conform to the
specimens in the SAD Convention, Annex I, Appendix 1.

TITLE I

3. A self-copying process shall be used for the entries required:

TRANSIT DECLARATION AND FORMS WHEN USING
ELECTRONIC DATA INTERCHANGE

Article 2

Transit declaration

A transit declaration as defined in Article 21(1) of Appendix I shall
conform to the structure and particulars in Annex A1 using the codes in
Annex A2.

Article 3

Transit accompanying document

The transit accompanying document shall conform to the specimen and
particulars in Annex A3. It shall be produced and used according to the
explanatory notes in Annex A4.

Article 4

List of items

The list of items shall conform to the specimen and particulars in Annex
A5. It shall be produced and used according to the explanatory notes in
Annex A6.

(a)

(b)

in the case of Appendices 1 and 3, on the copies indicated in the
SAD Convention, Annex II, Appendix 1;

in the case of Appendices 2 and 4, on the copies indicated in the
SAD Convention, Annex II, Appendix 2.

4. The forms shall be completed and used:

(a)

(b)

as documents proving the status of Community goods,
accordance with the explanatory note in Annex B2;

in

as transit declarations for the fallback procedure or travellers, in
accordance with the explanatory note in Annex B6.

In both cases the codes in Annexes A2, B1, B3 and B6 should be used
where appropriate.

Article 6

Forms shall be printed in conformance with the SAD Convention,

1.
Annex II, Article 2.

Each Contracting Party may print its identifying mark in the top left-
2.
hand corner of the form. It may also print the words “COMMON
TRANSIT” in place of the words “COMMUNITY TRANSIT”. Documents
bearing such marks or either expression shall be accepted when
presented in another Contracting Party.

TITLE II

FORMS USED FOR:

TITLE III

FORMS OTHER THAN THE SINGLE ADMINISTRATIVE
DOCUMENT AND THE TRANSIT ACCOMPANYING DOCUMENT

— DOCUMENTS PROVING THE COMMUNITY STATUS OF
GOODS,

Article 7

Loading lists

— TRANSIT DECLARATION FOR TRAVELLERS,

— FALLBACK PROCEDURE

1.
Forms used for drawing up loading lists shall conform to the
specimen in Annex B4. They shall be completed in accordance with the
explanatory note in Annex B5.

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2. 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.

3. 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.

Article 8

Transit advice note

1.
Forms used for transit advice notes within the framework of Article
22 of Appendix I shall conform to the specimen in Annex B8 to this
Appendix.

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

Article 9

Receipt

1. The specimen for making out receipts shall conform to Annex B10.

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

3. The format of the receipt shall be 148 by 105 millimetres.

Article 10

Individual guarantee

Article 11

Comprehensive guarantee and guarantee waiver certificates

1.
Forms for drawing up comprehensive guarantee or guarantee waiver
certificates, hereinafter referred to as “certificates”, shall conform to the
specimens in Annex C5 and Annex C6. They shall be completed
according to the explanatory note in Annex C7.

2. The certificates shall be printed on white paper free of mechanical
pulp and weighing at least 100 g/m2. They shall have a guilloche pattern
background on both sides so as to reveal any falsification by mechanical
or chemical means. The background shall be:

— green for guarantee certificates,

— pale blue for guarantee waiver certificates.

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

4. The Contracting Parties shall be responsible for printing the forms
or having them printed. Each certificate shall bear a serial identification
number.

Article 12

Provisions common to all of Title III

1.
Forms should be completed using a typewriter or other mechano-
graphical or similar process. Forms referred to in Articles 7 and 8 may
also be completed legibly in manuscript, in which case they shall be
completed in ink and in block letters.

Forms shall be drawn up in one of the official languages of the
2.
Contracting Parties which is acceptable to the competent authorities of
the country of departure. This provision shall not apply to individual
guarantee vouchers.

Forms used for individual guarantee vouchers shall conform to the

1.
specimen in Annex C3.

3. The competent authorities of another country 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 country.

2. The forms shall be printed on paper free of mechanical pulp, dressed
for writing purposes and weighing at least 55 g/m2. They shall have a
printed guilloche pattern background in red so as to reveal any
falsification by mechanical or chemical means. The paper shall be white.

4. The language to be used for the comprehensive guarantee and
guarantee waiver certificates shall be designated by the competent
authorities of the country responsible for the guarantee office.

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

4. The forms shall show the name and address of the printer, or a mark
by which he may be identified, and an identification number intended to
individualise it.

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 competent
authorities.

5. The language to be used for individual guarantee vouchers shall be
specified by the competent authorities of the country of the office of
guarantee.

6. A Contracting Party may apply special measures in respect of the
forms referred to in this Title with a view to increasing security, provided
that it first obtains the agreement of the other Contracting Parties and
that this does not prejudice the correct application of the Convention.’

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ANNEX V

‘ANNEX A1

EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS, BY THE EXCHANGE OF EDI STANDARD
MESSAGES (EDI TRANSIT DECLARATION)

TITLE I

GENERAL

The transit declaration is presented electronically, except when the Convention provides otherwise.

The EDI transit declaration is based upon the particulars entered into the Convention of 20 May 1987 on simplification of
formalities in trade in goods and corresponding to the different boxes of the Single Administrative Document (SAD) as
defined in the present Annex and Annex B1, 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 A2 are applicable. Annex B1
applies to the EDI transit declaration unless otherwise specified in this Annex or in Annex A2.

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 “number” in the explanation of a data group indicates how many times the data group may be used in the transit
declaration.

The term “type/length” 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
n
an

alphabetic
numeric
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.

PART ICULARS TO BE ENTERED IN THE TRANSIT DECLARATION AND STRUCTURE OF THE EDI TRANSIT
DECLARATION

TITLE II

CHAPTER I

Required particulars

This annex contains the unit of the data, based on those of the SAD Convention, likely to be required by the various
countries.

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CHAPTER II

Structure

A.

Table of the data groups

TRANSIT OPERATION

TRADER consignor

TRADER consignee

GOODS ITEM

— TRADER consignor

— TRADER consignee

— CONTAINERS

— SGI CODES

— PACKAGES

— PREVIOUS ADMINISTRATIVE REFERENCES

— PRODUCED DOCUMENTS/CERTIFICATES

— SPECIAL MENTIONS

CUSTOMS OFFICE of departure

TRADER principal

REPRESENTATIVE

CUSTOMS OFFICE of transit

CUSTOMS OFFICE of destination

TRADER authorised consignee

CONTROL RESULT

SEALS INFO

— SEALS ID

GUARANTEE

— GUARANTEE REFERENCE

— VALIDITY LIMITATION EC

— 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 (box 1)

Type/Length: an ..5

The attribute shall be used.

The following must be entered:

(1) where goods are required to move under the T2 procedure: T2 or T2F;

(2) where goods are required to move under the T1 procedure: T1;

(3)

for the consignments referred to in Article 23 of Appendix I: T-.

The attribute shall be used.

Total number of items (box 5)

Type/Length: n ..5

The attribute shall be used.

Total number of packages (box 6)

Type/Length: n ..7

Use of this attribute is optional. The total number of packages is equal to the sum of all “Number of packages”, all
“Number of pieces” plus a value of “1” for each declared “bulk”.

Country of dispatch (box 15a)

Type/Length: a2

Country from which the goods are to be dispatched/exported

The attribute shall be used if only one country of dispatch is declared. The country codes presented in Annex A2 shall
be used. In this case the attribute “Country of dispatch” of the data group “GOODS ITEM” cannot be used. If more
than one country of dispatch is declared, this attribute of the data group “TRANSIT OPERATION” cannot be used. In
this case the attribute “Country of dispatch” of the data group “GOODS ITEM” shall be used.

Destination country (box 17a)

Type/Length: a2

Enter the name of the country concerned.

The attribute shall be used if only one country of destination is declared. The country codes presented in Annex A2
shall be used. In this case the attribute “Destination country” of the data group “GOODS ITEM” cannot be used. If
more than one country of destination is declared, this attribute of the data group “TRANSIT OPERATION” cannot be
used. In this case the attribute “Destination country” of the data group “GOODS ITEM” shall be used.

Identity at departure (box 18)

Type/Length: an ..27

Enter the means of identification, e.g. the registration number(s) or name, of the means of transport (lorry, ship,
railway wagon, aircraft) on which the goods are directly loaded on presentation at the office of departure, using the
codes laid down for the purpose. For example, where a tractor and a trailer with different vehicle registration numbers
are used, enter the registration numbers of both tractor and trailer.

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However, where goods are carried in containers that are to be transported by road vehicles, the competent authorities
may authorise the principal to leave this box blank where the logistics at the point of departure may make it
impossible to provide the identity of the means of transport at the time of establishment of the transit declaration, and
where they can ensure that the proper information concerning the means of transport will be subsequently entered in
box 55.

Where goods are moved by fixed transport installations, do not enter anything for registration number.

Identity at departure LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text
field is used.

Nationality at departure (box 18)

Type/Length: a2

The country code presented in Annex A2 shall be used.

Enter the nationality of the means of transport (lorry, ship, railway wagon, aircraft) on which the goods are directly
loaded on presentation at the office of departure, (or that of the means of transport providing propulsion for the
whole if it is made up of several means of transport), using the codes laid down for the purpose. For example, where a
tractor and a trailer with different vehicle registration numbers are used, enter the registration numbers of both tractor
and trailer, and the nationality of the tractor.

However, where goods are carried in containers that are to be transported by road vehicles, the competent authorities
may authorise the principal to leave this box blank where the logistics at the point of departure may make it
impossible to provide the nationality of the means of transport at the time of establishment of the transit declaration,
and where they can ensure that the proper information concerning the means of transport will be subsequently
entered in box 55.

Where goods are moved by fixed installations or carried by rail, do not enter anything for nationality.

In other cases, declaration of the nationality is optional for the Contracting Parties.

Container (box 19)

Type/Length: n1

Use the codes provided for the purpose to enter particulars of the presumed situation at the border of the Contracting
Party in whose territory the office of departure is located, as known at the time the goods were placed under the
common transit procedure.

The following codes shall be used

0:

1:

no.

yes.

Nationality crossing border (box 21)

Type/Length: a2

The requirement to enter the nationality is obligatory.

However, where goods are carried by rail or moved by fixed installation, do not enter anything for registration number
or nationality.

The country code presented in Annex A2 shall be used.

Identity crossing border (box 21

Type/Length: an ..27

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Using the appropriate code, enter the type (lorry, ship, railway wagon, aircraft, etc.) and the means of identification
(e.g. registration number or name) of the active means of transport (i.e. the means of transport providing propulsion)
which it is presumed will be used at the frontier crossing point on exit from the Contracting Party where the office of
departure is located, followed by the code for the nationality of the means of transport, as known at the time the
goods were placed under the common transit procedure.

Where combined transport or several means of transport are used, the active means of transport is the unit which
provides propulsion for the whole combination. For example, when a lorry is on a sea-going vessel, the active means
of transport is the ship and where a combination of a tractor and a trailer is used, the active means of transport is the
tractor.

Where goods are carried by rail or fixed installations, do not enter anything for registration number.

Use of this attribute is optional for the Contracting Parties.

Identity crossing border LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text
field is used.

Type of transport crossing border (box 21)

Type/Length: n ..2

Use of this attribute is optional for the Contracting Parties.

Transport mode at border (box 25)

Type/Length: n ..2

Use the codes provided for the purpose to enter the mode of transport which it is presumed will provide the active
means of transport on which the goods will leave the territory of the Contracting Party in which the office of
departure is located.

Use of this attribute is optional for the Contracting Parties.

Inland transport mode (box 26)

Type/Length: n ..2

Use of this attribute is optional for the Contracting Parties. It has to be used according to the explanatory note
concerning box 25 presented in Annex A2.

Loading place (box 27)

Type/Length: an ..17

Use of this attribute is optional for the Contracting Parties.

Agreed location code (box 30)

Type/Length: an ..17

The attribute can not be used, if the data group “CONTROL RESULT” 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 “Agreed location of goods”/“Agreed location code”, “Authorised location of
goods” and “Customs sub place” can not be used at the same time.

Agreed location of goods (box 30)

Type/Length: an ..35

The attribute cannot be used, if the data group “CONTROL RESULT” 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 “Agreed location of goods”/“Agreed location code”, “Authorised location of goods” and “Customs sub
place” can not be used at the same time.

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Agreed location of goods LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text
field is used.

Authorised location of goods (box 30)

Type/Length: an ..17

The attribute is optional, if the data group “CONTROL RESULT” is used. If the attribute is used precise indication of
the place where the goods can be examined is necessary. If the data group “CONTROL RESULT” is not used the
attribute can not be used. The attributes “Agreed location of goods”/“Agreed location code”, “Authorised location of
goods” and “Customs sub place” can not be used at the same time.

Customs sub place (box 30)

Type/Length: an ..17

The attribute can not be used, if the data group “CONTROL RESULT” 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 “Agreed location of goods”/“Agreed location code”, “Authorised location of goods” and
“Customs sub-place” can not be used at the same time.

Total gross mass (box 35)

Type/Length: n ..11,3

The attribute shall be used.

Transit accompanying document language code

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language of the transit accompanying document.

Dialogue language indicator at Departure

Type/Length: a2

Use of the language code presented in Annex A2 is optional. If this attribute is not used the system will use the default
language of the office of departure.

Declaration date (box 50)

Type/Length: n8

The attribute shall be used.

Declaration place (box 50)

Type/Length: an ..35

The attribute shall be used.

Declaration place LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) of the corresponding free text
field.

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TRADER consignor (box 2)

Number: 1

This data group is used when only one consignor is declared. In this case the data group “TRADER consignor” of the data
group “GOODS ITEM” cannot be used.

Name (box 2)

Type/Length: an ..35

The attribute shall be used.

Street and number (box 2)

Type/Length: an ..35

The attribute shall be used.

Country (box 2)

Type/Length: a2

The country code presented in Annex A2 shall be used.

Postcode (box 2)

Type/Length: an ..9

The attribute shall be used.

City (box 2)

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language of name and address (NAD LNG).

TIN (box 2)

Type/Length: an ..17

Use of this attribute to insert the trader identification number (TIN) is optional for the Contracting Parties.

TRADER Consignee (box 8)

Number: 1

The data group shall be used when there is only one consignee declared and the attribute “Destination country” of the data
group “TRANSIT OPERATION” contains a “country” as defined in the Convention. In this case the data group “TRADER
Consignee” of the data group “GOODS ITEM” can not be used.

Name (box 8)

Type/Length: an ..35

The attribute shall be used.

Street and number (box 8)

Type/Length: an ..35

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The attribute shall be used.

Country (box 8)

Type/Length: a2

The country code presented in Annex A2 shall be used.

Postcode (box 8)

Type/Length: an ..9

The attribute shall be used.

City (box 8)

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language of name and address (NAD LNG).

TIN (box 8)

Type/Length: an ..17

Use of this attribute to insert the trader identification number (TIN) is optional for the Contracting Parties.

GOODS ITEM

Number: 999

The data group shall be used.

Declaration type (ex box 1)

Type/Length: an ..5

The attribute shall be used, if the Code “T-” was used for the attribute “Declaration type” of the data group “TRANSIT
OPERATION”. In other cases this attribute can not be used.

Country of dispatch (ex box 15a)

Type/Length: a2

Country from which the goods are to be dispatched/exported

The attribute shall be used if more than one country of dispatch is declared. The country codes presented in Annex A2
shall be used. The attribute “Country of dispatch” of the data group “TRANSIT OPERATION” cannot be used. If only
one country of dispatch is declared the corresponding attribute of the data group “TRANSIT OPERATION” shall be
used.

Destination country (ex box 17a)

Type/Length: a2

The attribute shall be used if more than one country of destination is declared. The country codes presented in
Annex A2 shall be used. The attribute “Destination country” of the data group “TRANSIT OPERATION” cannot be
used. If only one country of destination is declared the corresponding attribute of the data group “TRANSIT
OPERATION” shall be used.

Textual description (box 31)

Type/Length: an ..140

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The attribute shall be used.

The normal trade description must be entered in all cases. This description must include all the details needed to allow
identification of the goods. Where the attribute “Commodity code” has to be completed, the description must be
expressed in sufficiently precise terms to allow classification of the goods. This attribute must also show the
particulars required under any specific rules (e.g. on excise duties). If containers are used, the identifying marks of the
container should also be entered in this box.

Textual description LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) of the corresponding free text
field.

Item number (box 32)

Type/Length: n ..5

Give the number of the item shown in the list of items declared in the attribute “Total number of items”.

The attribute shall be used, even if the number “1” was used for the attribute “Total number of items” of the data group
“TRANSIT OPERATION”. In this case the number “1” shall be used for this attribute. Each item number is unique
throughout the declaration.

Commodity code (box 33)

Type/Length: n ..8

The attribute shall be used with at least 4 and up to 8 digits.

This box must be completed where:

— the same person makes a transit declaration at the same time as, or following, a customs declaration which

includes a commodity code,

or

— a transit declaration covers goods referred to in the list published in accordance with Article 1(3) to Appendix I.

Enter the code for the goods.

In T2 and T2F transit declarations made in an EFTA country this box does not need be completed unless the preceding
transit declaration includes a commodity code.

If it does, give the code entered in the corresponding declaration.

In all other cases use of this box is optional.

Gross mass (box 35)

Type/Length: n ..11,3

Enter the gross mass, in kilograms, of the goods described in the corresponding box 31. The gross mass is the
aggregate mass of the goods including all packing but excluding containers and other transport equipment.

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.

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Net mass (box 38)

Type/Length: n ..11,3

Enter the net mass, in kilograms, of the goods described in the corresponding attribute. The net mass is the mass of
the goods themselves excluding all packaging.

Use of this attribute is optional for the Contracting Parties.

— TRADER Consignor (ex box 2)

Number: 1

The data group “TRADER Consignor” cannot be used when only one consignor is declared. In this case the data group
“TRADER Consignor” on “TRANSIT OPERATION” level is used.

Name (ex box 2)

Type/Length: an ..35

The attribute shall be used.

Street and number (ex box 2)

Type/Length: an ..35

The attribute shall be used.

Country (ex box 2)

Type/Length: a2

The country code presented in Annex A2 shall be used.

Postcode (ex box 2)

Type/Length: an ..9

The attribute shall be used.

City (ex box 2)

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language of name and address (NAD
LNG).

TIN (ex box 2)

Type/Length: an ..17

Use of this attribute to insert the trader identification number (TIN) is optional for the Contracting Parties.

— TRADER Consignee (ex box 8)

Number: 1

The data group shall be used when more than one consignee is declared and the attribute “Destination country” of the
data group “GOODS ITEM” contains a “country” as defined in the Convention. When only one consignee is declared,
the data group “TRADER Consignee” of the data group “GOODS ITEM” can not be used.

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Name (ex box 8)

Type/Length: an ..35

The attribute shall be used.

Street and number (ex box 8)

Type/Length: an ..35

The attribute shall be used.

Country (ex box 8)

Type/Length: a2

The country code presented in Annex A2 shall be used.

Postcode (ex box 8)

Type/Length: an ..9

The attribute shall be used.

City (ex box 8)

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language of name and address (NAD
LNG).

TIN (ex box 8)

Type/Length: an ..17

Use of this attribute to insert the trader identification number (TIN) is optional for the Contracting Parties.

— CONTAINERS (box 31)

Number: 99

If the attribute “Container” of the data group “TRANSIT OPERATION” contains the code “1” the data group shall be
used.

Container numbers (box 31)

Type/Length: an ..11

The attribute shall be used.

— SGI Codes (box 31)

Number: 9

The data group shall be used to insert the identification of sensitive goods (SGI) if the transit declaration concerns
goods referred to in the list of Annex I to Appendix I.

Sensitive goods code (box 31)

Type/Length: n ..2

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The code presented in Annex A2 shall be used if the commodity code is not enough to uniquely identify goods
referred to in the list of Annex I to Appendix I.

Sensitive quantity (box 31)

Type/Length: n ..11,3

The attribute shall be used when the transit declaration concerns goods referred to in the list of Annex I to
Appendix I.

— PACKAGES (box 31)

Number: 99

The data group shall be used.

Marks and numbers of packages (box 31)

Type/Length: an ..42

The attribute shall be used if the attribute “Kind of packages” contains other codes presented in Annex A2 than
those for bulk (VQ, VG, VL, VY, VR or VO) or for “unpacked” (NE, NF, NG). It is optional if the attribute “Kind of
packages” contains one of the previously mentioned codes.

Marks and numbers of packages LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free
text field is used.

Kind of packages (box 31)

Type/Length: a2

The packaging codes presented in Annex A2 shall be used.

Number of packages (box 31)

Type/Length: n ..5

The attribute shall be used if the attribute “Kind of packages” contains other codes presented in Annex A2 than
those for bulk (VQ, VG, VL, VY, VR or VO) or for “unpacked” (NE, NF, NG). It cannot be used if the attribute
“Kind of packages” contains one of the previously mentioned codes.

Number of pieces (box 31)

Type/Length: n ..5

The attribute shall be used if the attribute “Kind of packages” contains a code presented in Annex A2 for
“unpacked” (NE). In other cases this attribute cannot be used.

— PREVIOUS ADMINISTRATIVE REFERENCES (box 40)

Number: 9

Enter the reference for the preceding customs-approved treatment or use or for any corresponding customs
documents.

The data group shall be used if the attribute “Declaration type” of the data groups “TRANSIT OPERATION” or
“GOODS ITEM” contains the Code “T2” or “T2F” and the country of the office of departure is an EFTA country as
defined in the Convention.

Previous document type (box 40)

Type/Length: an ..6

If the data group is used at least one previous document code presented in Annex A2 shall be used.

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Previous document reference (box 40)

Type/Length: an ..20

The reference of the previous document shall be used.

Previous document reference LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) of the corresponding free
text field.

Complement of information (box 40)

Type/Length: an ..26

Use of this attribute is optional for the Contracting Parties.

Complement of information LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free
text field is used.

— PRODUCED DOCUMENTS/CERTIFICATES (box 44)

Number: 99

Enter the details required under any specific rules applicable in the country of dispatch/export together with the
reference numbers of the documents produced in support of the declaration (e.g. the serial number of the T5 control
copy, the export licence or permit number, the data required under veterinary and phytosanitary regulations or the bill
of lading number).

Use of this data group is optional for the Contracting Parties. If the data group is used at least one of the following
attributes shall be used.

Document type (box 44)

Type/Length: an ..3

The code presented in Annex A2 shall be used.

Document reference (box 44)

Type/Length: an ..20

Document reference LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free
text field is used.

Complement of information (box 44)

Type/Length: an ..26

Complement of information LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free
text field is used.

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— SPECIAL MENTIONS (box 44)

Number: 99

Use of this data group is optional for the Contracting Parties. If the data group is used either the attribute “Additional
information id” or “Text” shall be used.

Additional information id (box 44)

Type/Length: an ..3

The code presented in Annex A2 shall be used to insert the identification (id) of the additional information.

Export from EC (box 44)

Type/Length: n1

If the attribute “Additional information id” contains the code “DG0” or “DG1” the attribute “Export from EC” or
“Export from country” 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 (box 44)

Type/Length: a2

If the attribute “Additional information id” contains the code “DG0” or “DG1” the attribute “Export from EC” or
“Export from country” 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 A2 shall be used.

Text (box 44)

Type/Length: an ..70

Text LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free
text field is used.

CUSTOMS OFFICE of departure (box C)

Number: 1

The data group shall be used.

Reference number (box C)

Type/Length: an8

The code presented in Annex A2 shall be used.

TRADER principal (box 50)

Number: 1

The data group shall be used.

TIN (box 50)

Type/Length: an ..17

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

Name (box 50)

Type/Length: an ..35

The attribute shall be used if the attribute “TIN” is used and the other attributes of this data group are not already
known by the system.

Street and number (box 50)

Type/Length: an ..35

The attribute shall be used if the attribute “TIN” is used and the other attributes of this data group are not already
known by the system.

Country (box 50)

Type/Length: a2

The country code presented in Annex A2 shall be used if the attribute “TIN” is used and the other attributes of this
data group are not already known by the system.

Postcode (box 50)

Type/Length: an ..9

The attribute shall be used if the attribute “TIN” is used and the other attributes of this data group are not already
known by the system.

City (box 50)

Type/Length: an ..35

The attribute shall be used if the attribute “TIN” 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 A2 shall be used to define the language of name and address (NAD LNG) if the
corresponding free text fields are used.

REPRESENTATIVE (box 50)

Number: 1

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

Name (box 50)

Type/Length: an ..35

The attribute shall be used.

Representative capacity (box 50)

Type/Length: a ..35

Use of this attribute is optional.

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Representative capacity LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text
field is used.

CUSTOMS OFFICE of transit (box 51)

Number: 9

Enter the intended office of entry into each Contracting Party whose territory is to be transited in the course of carriage or,
where the operation involves transiting territory other than that of the Contracting Parties, the office of exit by which the
means of transport will leave the territory of the Contracting Parties.

The data group has to be used at least once if different Contracting Parties are declared for departure and destination.

Reference number (box 51)

Type/Length: an8

The code presented in Annex A2 shall be used.

CUSTOMS OFFICE of destination (box 53)

Number: 1

The data group shall be used.

Reference number (box 53)

Type/Length: an8

Only the structure of the code is indicated in Annex A2; the offices of destination are listed in the competent offices
list (COL on the Europa site) for common transit operations.

The code presented in Annex A2 shall be used.

TRADER authorised consignee (box 53)

Number: 1

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

TIN authorised consignee (box 53)

Type/Length: an ..17

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

CONTROL RESULT (box D)

Number: 1

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

Control result code (box D)

Type/Length: an2

The code A3 shall be used.

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Date limit (box D)

Type/Length: n8

The attribute shall be used.

SEALS INFORMATION (box D)

Number: 1

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 use of seals of a special type.

Seals number (box D)

Type/Length: n ..4

The attribute shall be used.

— SEALS ID (box D)

Number: 99

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

Seals identity (box D)

Type/Length: an ..20

The attribute shall be used.

Seals identity LNG

Type/Length: a2

The language code (LNG) presented in Annex A2 shall be used.

GUARANTEE

Number: 9

The data group shall be used.

Guarantee type (box 52)

Type/Length: an1

The code presented in Annex A2 shall be used.

— GUARANTEE REFERENCE

Number: 99

The data group shall be used if the attribute “Guarantee type” contains the code “0”, “1”, “2”,“4” or “9”.

GRN (box 52)

Type/Length: an ..24

The attribute shall be used to insert the guarantee reference number (GRN) if the attribute “Guarantee type”
contains the code “0”, “1”, “2”, “4” or “9”. In this case the attribute “Other guarantee reference” cannot be used.

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The “guarantee reference number” (GRN) is allocated by the office of guarantee to identify each single guarantee
and it is structured as follows:

1

2

3

4

5

Field

Content

Last two digits of the year in which the
guarantee was accepted (YY)

Identifier of the country where the
guarantee is lodged (ISO alpha 2 country
code)

Unique identifier for the acceptance
given by the office of guarantee per year
and country

Check digit

Identifier of the individual guarantee by
means of voucher (1 letter + 6 digits) or
NULL for other guarantee types

Field type

Numeric 2

Alphabetic 2

Examples

97

IT

Alphanumeric 12

1234AB788966

Alphanumeric 1

8

Alphanumeric 7

A001017

Field 1 and 2 as explained above.

Field 3 has to be filled with a unique identifier per year and country for the acceptance of the guarantee given by
the office of guarantee. National administrations which want to have the customs office reference number of the
office of guarantee included in the GRN could use up to the first six characters to insert the national number of
the office of guarantee.

Field 4 has to be filled with a value that is a check digit for the fields 1 to 3 of the GRN. This field allows
detection of any error when capturing the first four fields of the GRN.

Field 5 is only used when the GRN is related to an individual guarantee by means of vouchers registered in the
computerised transit system. In that case, this field has to be filled with the identifier of the voucher.

Other guarantee reference (box 52)

Type/Length: an ..35

The attribute shall be used if the attribute “Guarantee type” contains other codes than “0”, “1”,“2”, “4” or “9”. In
this case the attribute “GRN” cannot be used.

Access code

Type/Length: an4

The attribute shall be used when the attribute “GRN” is used; otherwise this attribute is optional for the
countries. Depending on the type of guarantee, it is issued by the office of guarantee, the guarantor or the
principal and used to secure a specific guarantee.

— VALIDITY LIMITATION EC

Number: 1

Not valid for EC (box 52)

Type/Length: n1

The following codes are to be used:

0 = no,

1 = yes.

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— VALIDITY LIMITATION NON EC

Number: 99

Not valid for other Contracting Parties (box 52)

Type/Length: a2

The country code presented in Annex A2 shall be used to indicate the Contracting party. The code of a Member
State of the European Community cannot be used.

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ANNEX A2

ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM

1.

COUNTRY CODES (CNT)

Field

1

Content

Field type

Example

ISO alpha 2 country code.

Alphabetic 2

IT

The ‘ISO alpha-2 country code’ as specified in ISO - 3166 - 1 of 1997 and subsequent updates shall apply.

2.

LANGUAGE CODE

ISO alpha 2 codification as specified in ISO - 639: 1988 shall apply.

3.

COMMODITY CODE (COM)

Field

1

Content

6 Digit code of the Harmonised System (HS6)

Field type

Numeric 6 (left
aligned)

Examples

010290

The six digits of the Harmonised System have to be entered (HS6). The commodity code may be expanded to 8 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 I of Appendix I, where a sensitive good cannot sufficiently
be identified with HS6.

5.

PACKAGE CODE

(UN/ECE Recommendation No 21/Rev. 4 of May 2002)

Aerosol

Ampoule, non-protected

Ampoule, protected

Atomizer

Bag

Bag, flexible container

Bag, large

Bag, multiply

Bag, paper

Bag, paper, multi-wall

AE

AM

AP

AT

BG

FX

ZB

MB

5M

XJ

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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

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

XK

EC

XD

43

5L

XG

XH

XF

5H

XB

XC

XA

BL

BN

BF

BP

BR

BA

2C

QH

QJ

BZ

BM

BK

HC

HA

HB

BI

BD

BY

BB

BT

GB

BS

BO

BV

BQ

BC

BX

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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 oC)

Bulk, liquefied gas (at abnormal temperature/pressure)

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

4B

DH

4G

BW

4C

4H

QR

QS

4D

4F

4A

QP

QQ

BJ

VG

VQ

VL

VY

VR

VO

BH

BE

BU

CG

DG

CW

CX

CA

CD

CI

CZ

AV

CO

CP

CM

CT

CQ

CS

EI

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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

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

SK

SS

ED

EF

EH

EG

EE

CK

CH

CC

AI

CF

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

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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

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

CN

CV

CR

CB

DK

DL

DM

FD

FC

MC

DC

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

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Foodtainer

Footlocker

Frame

Girder

Girders, in bundle/bunch/truss

Hamper

Hogshead

Ingot

Ingots, in bundle/bunch/truss

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

FT

FO

FR

GI

GZ

HR

HG

IN

IZ

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

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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

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

ZD

ZJ

ZG

WC

WK

WG

WT

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

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Package, cardboard, with bottle grip-holes

Package, display, cardboard

Package, display, metal

Package, display, plastic

Package, display, wooden

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

IK

IB

ID

IC

IA

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

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Reel

Ring

Rod

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

RL

RG

RD

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

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Tub, with lid

Tube

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

6.

PREVIOUS DOCUMENT CODE

The codes applicable are as follows:

TL

TU

TD

TV

TZ

TO

UC

NE

NG

NF

VP

VK

VA

VI

WB

T2

T2F

= Transit declaration covering a common transit procedure for Community goods.

= Transit declaration covering a common transit procedure for Community goods coming from or going to
a part of the customs territory of the Community where the Community rules for value-added tax do not
apply.

T2CIM = Community status goods carried under cover of a CIM consignment note or a TR transfer note.

T2TIR = Community status goods carried under cover of a TIR carnet.

T2ATA = Community status goods carried under cover of an ATA carnet.

T2L

T2LF

= Single Administrative Document proving the Community status of goods.

= Single Administrative Document proving the Community status of goods in the exchange between parts of
the customs territory of the Community where Community rules for value-added tax apply and parts of
this territory where these rules do not apply.

T1

= Transit declaration covering a common transit procedure for non-community goods

*……

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

*

any other previous document (an..5)

7.

PRODUCED DOCUMENTS/CERTIFICATES CODE

(Numeric codes extracted from the 1997b UN Directories for Electronic Data Interchange for Administration,
Commerce and Transport: List of codes 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

2

3

18

235

271

325

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Commercial invoice

House waybill

Master bill of lading

Bill of lading

House bill of lading

CIM consignment note (rail)

Road list-SMGS

Road consignment note

Air waybill

Master air waybill

Despatch note (post parcels)

Multimodal/combined transport document (generic)

Cargo manifest

Bordereau

Despatch note model T

Despatch note model T1

Despatch note model T2

Control document T5

Despatch 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

TIR carnet

EUR 1 certificate of origin

ATA carnet

Other

380

703

704

705

714

720

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

952

954

955

zzz

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8.

CODES FOR MODES OF TRANSPORT, POSTAL AND OTHER CONSIGNMENTS

A.

1-figure code (obligatory);

B.

2-figure code (second digit optional for the Contracting Parties).

A

1

2

3
4
5
7
8
9

B

10
12
16
17
18
20
23
30
40
50
70
80
90

Standing for

Maritime transport
Railway wagon on sea-going vessel
Powered road vehicle on sea-going vessel
Trailer or semi-trailer on sea-going vessel
Inland waterway vessel on sea-going vessel
Rail transport
Road vehicle on rail-wagon
Road transport
Air transport
Postal consignments
Fixed transport installation
Inland waterway transport
Own propulsion

9.

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.

10. GUARANTEE CODES

The applicable codes are:

Situation

Code

Additional information

For guarantee waiver
(Article 53 of Appendix I)
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
(Article 11 of Appendix I)
For guarantee waiver by agreement
(Article 10(2)(a) of the Convention)
For guarantee waiver for the journey between the office
of departure and the office of transit
(Article 10(2)(b) of the Convention)
For individual guarantee of the type under point 3 of
Annex IV to Appendix I.

Country codes

The codes adopted for box 51 are applicable.

0

1

2

3
4
6

A

7

9

— guarantee waiver certificate number

— comprehensive
number

guarantee

certificate

— office of guarantee
— reference for the guarantee undertaking
— office of guarantee

— individual guarantee voucher number

— reference for the guarantee undertaking
— office of guarantee

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11. CUSTOMS OFFICE REFERENCE NUMBER (COR)

Field

1

2

Content

Field type

Example

Identifier of the country to which the Customs Office
belongs (see CNT)

Alphabetic 2

IT

National number of the Customs Office

Alphanumeric 6

0830AB

Field 1 as explained above.

Field 2 has to be freely filled with a 6 character alphanumeric code. The six characters allow national administrations,
where necessary, to define a hierarchy of customs offices.

The offices of destination are listed on the competent office list (COL on the Europa site) for the common transit
operations.

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ANNEX A3

SPECIMEN OF TRANSIT ACCOMPANYING DOCUMENT

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EXPLANATORY NOTES AND PARTICULARS (DATA) FOR THE TRANSIT ACCOMPANYING DOCUMENT

ANNEX A4

Explanatory notes for completing the transit accompanying document

The paper to be used for the transit accompanying document can be green.

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

1.

MRN (movement reference number)

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

Field

Content

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

Identifier of
originates. (ISO alpha-2 country code)

the country from which movement

Unique identifier for transit movement per year and
country

Field type

Numeric 2

Alphabetic 2

Examples

97

IT

Alphanumeric 13

9876AB8890123

Check digit

Alphanumeric 1

5

1

2

3

4

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 detection of any error
when capturing the whole MRN.

The MRN shall also be printed in bar code mode using the standard “code 128”, character set “B”

2.

Box 3:

— first subdivision: serial number of the current printed sheet,

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

— 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 if the fallback procedure is used.

4.

Box C:

— the name of the office of departure,

— reference number of the office of departure,

— acceptance date of the transit declaration,

— the name and the authorisation number of the authorised consignor (if any).

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5.

Box D:

— control results,

— seals affixed or the indication “– –” identifying the “Waiver — 99201”,

— the indication “Binding itinerary”, where appropriate.

The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto unless
otherwise specified in this Convention.

6.

Formalities en route

Between the time when the goods leave the office of departure and the time they arrive at the office of destination
certain details may have to be added on the transit accompanying document accompanying the goods. The details
relate to the transport operation and must be entered by the carrier responsible for the means of transport on which
the goods are loaded as and when the corresponding activities are carried out. The particulars may be added legibly by
hand, in which case the entries should be made in ink and in block letters.

Carriers are reminded that goods can be transhipped only under an authorisation of the competent authorities of the
country in whose territory the transhipment is to be made.

Where those authorities consider that the common transit operation concerned may continue in the normal way they
shall, once they have taken any steps that may be necessary, endorse the transit accompanying documents.

The competent authorities at the office of transit or office of destination are under an obligation to incorporate into
the system the data added to the transit accompanying document. The integration of the data can also be carried out
by the authorised consignee.

The boxes and activities involved are:

— Transhipment: use box 55

Box 55: Transhipment

The carrier must complete the first three lines of this box when goods are transhipped from one means of
transport to another or from one container to another in the course of the operation in question.

However, where goods are carried in containers that are to be transported by road vehicles, the competent
authorities may authorise the principal to leave box 18 blank where the logistics 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 they can ensure that the proper information concerning the
means of transport will be subsequently entered in box 55.

— Other incidents: use box 56.

Box 56: Other incidents during carriage

Box to be completed in accordance with current obligations regarding transit.

In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey
(without the goods being handled or transhipped), enter in this box the registration number and nationality of
the new tractor. In this case, endorsement by the competent authorities is not necessary.

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ANNEX A5

SPECIMEN OF THE LIST OF ITEMS

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EXPLANATORY NOTES AND PARTICULARS (DATA) FOR THE LIST OF ITEMS

ANNEX A6

When a movement consists of more than one item, sheet A of the list of items shall always be printed by the computer
system and shall be attached to 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)

serial number of the current sheet and the total number of the sheets (including the transit accompanying
document).

2.

3.

4.

5.

OoDep — name of the office of departure.

Date — date of acceptance of the transit declaration.

MRN — movement reference number as defined in Annex A4.

The particulars of the different boxes at item level has to be printed as follows:

(a)

item No — serial number of the current item;

(b)

regime — 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.

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ANNEX B1

CODES TO BE USED WHEN COMPLETING TRANSIT DECLARATION FORMS

A. Particulars to be entered in the different boxes

Box 19: Container

The applicable codes are:

0: goods not carried in containers;

1: goods carried in containers.

Box 27: Place of loading/unloading

Codes to be adopted by the Contracting Parties.

Box 33: Commodity code

First sub-division

Give the commodity code made up of at least the six digits of the Harmonised Commodity Description and Coding
System. However, in the Community give the eight digits of the Combined Nomenclature where a Community
provision so requires.

Other sub-divisions

To be completed using any other specific codes of the Contracting Parties (such codes should be entered starting
immediately after the first sub-division).

Box 51: Intended transit offices

Country codes

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

The applicable codes are:

Belgium
Bulgaria
The Czech Republic
Denmark
Germany
Estonia
Greece
Spain
France
Ireland
Italy
Cyprus
Latvia
Lithuania
Hungary
Luxembourg
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom
Iceland
Norway
Switzerland

BE
BG
CZ
DK
DE
EE
GR
ES
FR
IE
IT
CY
LV
LT
HU
LU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
GB
IS
NO
CH

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Box 53: Office of destination (and country)

Use the codes shown for box 51.

See Annex B6, Title III

B. Codes of linguistic references

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ANNEX B2

EXPLANATORY NOTE ON COMPLETING FORMS TO BE USED FOR ESTABLISHING THE COMMUNITY
STATUS OF GOODS

A. General description

1. Where the Community status of goods has to be established for the purposes of the Convention, forms conforming to
Copy No 4 of the specimen in the SAD Convention, Annex 1, Appendix I or Copy No 4/5 of the specimen in the SAD
Convention, Annex 1, Appendix II must be used. Where necessary one or more continuation sheets complying with
Copy No 4 or Copy No 4/5 of the specimens in the SAD Convention, Annex I, Appendices 3 and 4 respectively, must
be used.

2.

The person concerned should complete only the boxes at the top of the form under the heading “Important note”.

3.

4.

Forms must be completed using a typewriter or mechanographical or similar process. They may also be completed
legibly by hand, in ink and in block letters.

No erasures or alterations may be made. Any alterations must be made by crossing out the incorrect particulars and,
where appropriate, adding those required. Any alterations made in this way must be initialled by the person making
them and expressly endorsed by the competent authorities. Where necessary, the latter may require a new declaration
to be lodged.

5.

Any unused spaces in the boxes to be completed by the person concerned must be struck through so that no
subsequent entries can be made.

B. Particulars to be entered in the different boxes

Box 1: Declaration

Enter “T2L” or “T2LF” in the third subdivision.

Where continuation sheets are used, enter “T2Lbis” or “T2LFbis”, as appropriate, in the third subdivision of box 1 of
the forms used for the purpose.

Box 2: Consignor/Exporter

This box is optional for the Contracting Parties. Enter the full name and address of the consignor/exporter. The
countries in question may add to the explanatory note the requirement to include a reference to the identification
number allocated by the competent authorities for tax, statistical or other purposes. Where consignments are
grouped, the said countries may provide that the following entry be made in this box and that the list of consignors
be attached to the declaration:

— Various — 99211

Box 3: Forms

Give the number of the form and the total number of forms used.

For example if the T2L document is made out on a single form, enter 1/1; if the T2L document has a T2Lbis
continuation sheet, enter 1/2 on the T2L document and 2/2 on the continuation sheet; if the T2L document has
two T2Lbis continuation sheets, enter 1/3 on the T2L document, 2/3 on the first T2Lbis continuation sheet and 3/3
on the second T2Lbis continuation sheet.

Box 4: Loading lists

Enter the number of loading lists attached.

Box 5:

Items

Enter the total number of items listed in the T2L document.

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Box 14: Declarant/Representative

Enter the full name and address of the declarant/representative in accordance with the provisions in force. If the
person concerned is the same as the consignor entered in box 2 enter one of the following:

— Consignor — 99213

The countries in question may add to the explanatory note the requirement to include the identification number
allocated by the competent authorities for tax, statistical or other purposes.

Box 31: Packages and description of goods, marks and numbers, container No(s), number and kind

Enter the marks, numbers, number and kind of packages or, in the case of unpackaged goods, enter the number of
such goods covered by the document or the following:

— Bulk — 99212

The normal trade description must be entered in all cases. This description must include all the details needed to
allow identification of the goods. Where box 33 (Commodity Code) has to be completed, the description must be
expressed in sufficiently precise terms to allow classification of the goods. This box must also show the particulars
required under any specific rules (e.g. on excise duties). If containers are used, the identifying marks of the container
should also be entered in this box.

Box 32: Item number

Give the number of the item shown in the list in Box 5 of the accompanying T2L document, continuation sheets or
loading lists.

Where a T2L document covers only one item, the Contracting Parties need not require this box to be completed as
the figure “1” should already have been entered in box 5.

Box 33: Commodity code

In T2L documents made out in an EFTA country, this box has to be completed only where the transit declaration or
previous document includes a commodity code.

Box 35: Gross mass

Enter the gross mass, in kilograms, of the goods described in the corresponding box 31. The gross mass is the
aggregate mass of the goods including all packing but excluding containers and other transport equipment.

Where a T2L document covers several types of goods, it is sufficient to enter the total gross mass in the first box 35
and leave the remaining boxes 35 blank.

Box 38: Net mass

In EFTA countries this box has to be completed only where the transit declaration or previous document includes
an entry for net mass. Enter the net mass, in kilograms, of the goods described in the corresponding box 31. The
net mass is the mass of the goods themselves excluding all packaging.

Box 40: Summary declaration/previous document

Enter the type, number, date and issuing office of the declaration or previous document used as a basis for drawing
up the T2L document.

Box 44: Additional information, documents produced, certificates and authorisations

In EFTA countries this box has to be completed only where an entry has been made in the equivalent box in the
transit declaration or preceding document. Any such entries must be repeated on the T2L document.

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Box 54: Place and date, signature and name of the declarant or his representative

Subject to any specific provisions on the use of computerised systems, the signature of the person concerned,
followed by his name and forename, must appear on the T2L document. When the person concerned is a legal
person, the signatory should add after his signature and name the capacity in which he is signing.

See Annex B6, Title III

C. Codes of linguistic references

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CODES TO BE USED WHEN COMPLETING FORMS TO BE USED FOR ESTABLISHING THE COMMUNITY
STATUS OF GOODS

ANNEX B3

A. Particulars to be entered in the different boxes

Box 33: Commodity code

First sub-division

Give the commodity code made up of at least the six digits of the Harmonised Commodity Description and Coding
System. However, in the Community give the eight digits of the Combined Nomenclature where a Community
provision so requires.

Other sub-divisions

To be completed using any other specific codes of the Contracting Parties (such codes should be entered starting
immediately after the first sub-division).

See Annex B6, Title III

B. Codes of linguistic references

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ANNEX B4

LOADING LIST

No

Marks, numbers, number and kind of packages; description of
goods

Country of dispatch/export

Gross mass

Reserved for
official use

(signature)

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ANNEX B5

EXPLANATORY NOTE ON THE LOADING LIST

TITLE I

GENERAL

1.

Definition

The loading list referred to in Article 7 of Appendix III 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 “Loading List”;

(b)

a 70 by 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:

— serial number,

— marks, numbers, number and kind of packages, description of goods,

— country of dispatch/export,

— gross mass in kilogrammes,

— reserved for the administration.

Users may adjust the width of the columns to their needs. However, the column headed “reserved for the
administration” 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 “T1”, “T2” or “T2F” in the upper part
of the box.

Where a loading list accompanies a T2L document, the person concerned must enter “T2L” or “T2LF” in the upper
part of the box.

1.2. Lower part

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

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2.

Columns

2.1. Serial number

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

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

Where a loading list accompanies a transit declaration, the particulars must be entered in accordance with Annexes B1
and B6 to this Appendix. The list must include the information entered in boxes 31 (Packages and description de
goods), 44 (Additional information, documents produced, certificates and authorisations) and, where appropriate, 33
(Commodity code) and 38 (Net mass) of the transit declaration.

Where a loading list accompanies a T2L document, the particulars must be entered in accordance with Annexes B2
and B3 to this Appendix.

2.3. Country of dispatch/export

Enter the name of the country 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 Annexes B2 and B6 to this Appendix).

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
description of goods) may not be used to enter the marks, numbers, number and kind of packages or description of
goods. A reference to the serial number and the symbol of the different loading lists shall be entered in box 31
(Packages and description of goods) 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.

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 a T1 or T2 procedure, 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 document.

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ANNEX B6

EXPLANATORY NOTE ON COMPLETING TRANSIT DECLARATION FORMS

TITLE I

GENERAL

General description

Where Article 22 of Appendix I is applicable, the form referred to in the SAD Convention Annex I, Appendix 1 is to be used
for placing goods under the transit procedure in conformance with the SAD Convention, Annex II, Appendix 3, Title 1.

Where the rules (in particular those of Article 12(1) of this Convention and Article 37(4) to Appendix I) require additional
copies of the transit declaration to be provided, the principal may use continuation sheets or photocopies, as necessary.

These must then be signed by the principal and presented to the competent authorities, who must endorse them in the same
way as they endorse the Single Administrative Document. Save where the rules provide otherwise, these documents must be
marked “copy” and the competent authorities must accept them on the same terms as the originals, provided the said
authorities consider the documents genuine and legible.

TITLE II

PARTICULARS TO BE ENTERED IN THE DIFFERENT BOXES

I.

Formalities in the country of departure

Box 1:

Declaration

The following must be entered in the third subdivision:

(1) where goods are required to move under the T2 procedure: T2 or T2F;

(2) where goods are required to move under the T1 procedure: T1;

(3)

for the consignments referred to in Article 23 of Appendix I: T.

In this case the space following the letter T must be struck through.

Box 2:

Consignor/Exporter

This box is optional for the Contracting Parties.

Enter the full name and address of the consignor/exporter concerned. The Contracting Parties may add to the
explanatory note the requirement to include a reference to the identification number allocated by the competent
authorities for tax, statistical or other purposes.

Where consignments are grouped, the Contracting Parties may provide that the following entry be made in this
box and that the list of consignors be attached to the declaration:

— Various — 99211

Box 3:

Forms

Enter the serial number of the set and the total number of sets of forms and continuation sheets used. For
example, if there is one form and two continuation sheets, enter 1/3 on the form, 2/3 on the first continuation
sheet and 3/3 on the second continuation sheet.

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When the declaration covers only one item (i.e. when only one “goods description” box has to be completed) do
not enter anything in box 3; enter the figure “1” in box 5 instead.

When two sets of 4 copies are used instead of one set of 8 copies, the two sets are to be treated as one.

Box 4:

Number of loading lists

Enter in figures the number of loading lists attached, if any, or the number of descriptive commercial lists, if any,
authorised by the competent authorities.

Box 5:

Items

Enter the total number of items listed in the transit declaration.

Box 6:

Total packages

This box is optional for the Contracting Parties. Enter the total number of packages making up the consignment
in question.

Box 8:

Consignee

Enter the full name and address of the person(s) or company(ies) to whom the goods are to be delivered. Where
consignments are grouped, the Contracting Parties may provide that one of the entries referred to under box 2 be
made in this box and that the list of consignees be attached to the transit declaration.

The Contracting Parties may allow this box not to be completed if the consignee is established outside the
territory of the Contracting Parties.

The identification number need not be shown at this stage.

Box 15:

Country of dispatch/export

Box 15a

Enter the name of the country from which the goods are to be dispatched/exported.

Box 17:

Country of destination

Box 17a

Enter the name of the country.

Box 18:

Identity and nationality of means of transport at departure

Enter the means of identification, e.g. the registration number(s) or name, of the means of transport (lorry, ship,
railway wagon, aircraft) on which the goods are directly loaded on presentation at the office of departure,
followed by the nationality of the means of transport (or that of the means of transport providing propulsion for
the whole if it is made up of several means of transport), using the codes laid down for the purpose. For example,
where a tractor and a trailer with different vehicle registration numbers are used, enter the registration numbers
of both tractor and trailer, and the nationality of the tractor.

However where goods are carried in containers that are to be transported by road vehicles, the competent
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 they can ensure that the proper information concerning the
means of transport shall be subsequently entered in box 55.

Where goods are moved by fixed transport installations, do not enter anything for registration number or
nationality in this box. Where goods are carried by rail, do not enter anything for nationality.

In other cases, declaration of the nationality is optional for the Contracting Parties.

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Box 19:

Container (Ctr)

This box is optional for the Contracting Parties.

Use the codes provided for the purpose to enter particulars of the presumed situation at the border of the
Contracting Party in whose territory the office of departure is located, as known at the time the goods were
placed under the common transit procedure.

Box 21:

Identity and nationality of the active means of transport crossing the border

The requirement to enter the means of identification in this box is optional for the Contracting Parties.

The requirement to enter the nationality is obligatory.

However, where goods are carried by rail or moved by fixed installation, do not enter anything for registration
number or nationality.

Using the appropriate code, enter the type (lorry, ship, railway wagon, aircraft, etc.) and the means of
identification (e.g. registration number or name) of the active means of transport (i.e. the means of transport
providing propulsion) which it is presumed will be used at the frontier crossing point on exit from the
Contracting Party where the office of departure is located, followed by the code for the nationality of the means
of transport, as known at the time the goods were placed under the common transit procedure.

Where combined transport or several means of transport are used, the active means of transport is the unit
which provides propulsion for the whole combination. For example, when a lorry is on a sea-going vessel, the
active means of transport is the ship and where a combination of a tractor and a trailer is used, the active means
of transport is the tractor.

Box 25: Mode of transport at the border

This box is optional for the Contracting Parties.

Use the codes provided for the purpose to enter the mode of transport which it is presumed will provide the
active means of transport on which the goods will leave the territory of the Contracting Party in which the office
of departure is located.

Box 27:

Place of loading

This box is optional for the Contracting Parties.

Where a code is provided, use it to enter the place where the goods are to be loaded onto the active means of
transport on which they are to cross the border of the Contracting Party in whose territory the office of
departure is located, as known at the time the goods are placed under the common transit procedure.

Box 31:

Packages and description of goods, marks and numbers, container No(s), number and kind

Enter the marks, numbers, number and kind of packages or, in the case of unpackaged goods, enter the number
of such goods covered by the declaration, or one of the following:

— Bulk — 99212

The normal trade description must be entered in all cases. This description must include all the details needed to
allow identification of the goods. Where box 33 (Commodity Code) has to be completed, the description must be
expressed in sufficiently precise terms to allow classification of the goods. This box must also show the
particulars required under any specific rules (e.g. on excise duties). If containers are used, the identifying marks of
the container should also be entered in this box.

Box 32:

Item number

Give the number of the item shown in the list of items declared in box 5.

Where a declaration covers only one item, the Contracting Parties need not require this box to be completed as
the figure “1” should already have been entered in box 5.

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Official Journal of the European Union

L 274/95

Box 33:

Commodity code

This box must be completed where:

— the same person makes a transit declaration at the same time as, or following, a customs declaration which

includes a commodity code, or

— a transit declaration covers goods referred to in the list published in accordance with Article 1(3) to

Appendix I.

Enter the code for the goods.

In T2 and T2F transit declarations made in an EFTA country this box need not be completed unless the preceding
transit declaration includes a commodity code.

If it does, give the code entered in the corresponding declaration.

In all other cases use of this box is optional.

Box 35: Gross mass

Enter the gross mass, in kilograms, of the goods described in the corresponding box 31. The gross mass is the
aggregate mass of the goods including all packing but excluding containers and other transport equipment.

Where a declaration covers several types of goods, it is sufficient to enter the total gross mass in the first box 35
and leave the remaining boxes 35 blank.

Box 38: Net mass

This box is optional for the Contracting Parties. Enter the net mass, in kilograms, of the goods described in the
corresponding box 31.

The net mass is the mass of the goods themselves excluding all packaging.

Box 40:

Summary declaration/previous document

Enter the reference for the preceding customs-approved treatment or use or for any corresponding customs
documents. Where more than one reference has to be given, the Contracting Parties may provide that the
following be entered in this box and that a list of the references concerned accompany the transit declaration:

— Various — 99211

Box 44: Additional information, documents produced, certificates and authorisations

Enter the details required under any specific rules applicable in the country of dispatch/export together with the
reference numbers of the documents produced in support of the declaration (e.g. the serial number of the T5
control copy, the export licence or permit number, the data required under veterinary and phytosanitary
regulations, the bill of lading number). Do not complete the sub-division “Additional Information code (AI)”.

Box 50:

Principal and authorised representative, place, date and signature

Enter the full name (person or company) and address of the principal and the identification number, if any,
allocated by the competent authorities. If appropriate, enter the full name (person or company) of the authorised
representative signing on behalf of the principal.

Subject to any specific provisions on the use of computerised systems, the original of the handwritten signature
of the person concerned must appear on the copy which is to be kept at the office of departure. Where the
person concerned is a legal person, the signatory should add after his signature his full name and the capacity in
which he is signing.

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Box 51:

Intended offices of transit (and countries)

Enter the intended office of entry into each Contracting Party whose territory is to be transited in the course of
carriage or, where the operation involves transiting territory other than that of the Contracting Parties, the office
of exit by which the means of transport will leave the territory of the Contracting Parties. The transit offices are
shown in the list of offices competent for common transit operations. After the name of the office, enter the
code for the country concerned.

Box 52: Guarantee

Use the 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, a guarantee waiver or individual guarantee furnished by a guarantor is not
valid for all the Contracting Parties, add “not valid for” followed by the codes for the Contracting Party or Parties
concerned.

Box 53: Office of destination (and country)

Enter the name of the office where the goods are to be presented in order to complete the transit operation. The
offices of destination are listed on the competent offices list (COL on EUROPA) for common transit operations.

After the name of the office, enter the code for the country concerned.

II.

Formalities en route

Between the time when the goods leave the office of departure and the time they arrive at the office of
destination certain details may have to be added on Copies No 4 and 5 of the transit declaration accompanying
the goods. The details relate to the transport operation and must be entered by the carrier responsible for the
means of transport on which the goods are loaded as and when the corresponding activities are carried out. The
particulars may be added legibly by hand, in which case the entries should be made in ink and in block letters.

The boxes and activities involved are:

— Transhipment: use box 55.

Box 55:

Transhipment

The carrier must complete the first three lines of this box when goods are transhipped from one means of
transport to another or from one container to another in the course of the operation in question.

Carriers are reminded that goods can be transhipped only under an authorisation of the competent authorities of
the country in whose territory the transhipment is to be made.

Where those authorities consider that the common transit operation concerned 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.

— Other incidents: use box 56.

Box 56: Other incidents during carriage

Box to be completed in accordance with current obligations regarding transit.

In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey
(without the goods being handled or transhipped), enter in this box the registration number and nationality of
the new tractor. Here, endorsement by the competent authorities is not necessary.

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Official Journal of the European Union

L 274/97

TITLE III

TABLE OF LINGUISTIC REFERENCES AND OF THEIR CODES

Codes

Limited validity — 99200

Waiver — 99201

Linguistic references

— BG Ограничена валидност

— CS Omezená platnost

— DA Begrænset gyldighed

— DE

Beschränkte Geltung

— EE

Piiratud kehtivus

— EL

Περιορισμένη ισχύς

— ES

Validez limitada

— FR

Validité limitée

— IT

Validità limitata

— LV

Ierobežots derīgums

— LT

Galiojimas apribotas

— HU Korlátozott érvényű

— MT Validità limitata

— NL

Beperkte geldigheid

— PL

Ograniczona ważność

— PT

Validade limitada

— RO Validitate limitată

— SL

Omejena veljavnost

— SK Obmedzená platnosť

— FI

Voimassa rajoitetusti

— SV

Begränsad giltighet

— EN Limited validity

— IS

Takmarkað gildissvið

— NO Begrenset gyldighet

— BG Освободено

— CS Osvobození

— DA Fritaget

— DE

Befreiung

— EE

Loobumine

— EL

Απαλλαγή

— ES

Dispensa

— FR

Dispense

— IT

Dispensa

— LV

Derīgs bez zīmoga

— LT

Leista neplombuoti

— HU Mentesség

— MT

Tneħħija

— NL

Vrijstelling

— PL

Zwolnienie

— PT

Dispensa

— RO Dispensă

— SL

Opustitev

— SK Oslobodenie

— FI

Vapautettu

— SV

Befrielse

— EN Waiver

— IS

Undanþegið

— NO Fritak

L 274/98

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Official Journal of the European Union

15.10.2008

— BG Алтернативно доказателство

Linguistic references

Codes

Alternative proof — 99202

— CS

Alternativní důkaz

— DA Alternativt bevis

— DE Alternativnachweis

— EE

Alternatiivsed tõendid

— EL

Εναλλακτική απόδειξη

— ES

Prueba alternativa

— FR

Preuve alternative

— IT

Prova alternativa

— LV

Alternatīvs pierādījums

— LT

Alternatyvusis įrodymas

— HU Alternatív igazolás

— MT

Prova alternattiva

— NL

Alternatief bewijs

— PL

Alternatywny dowód

— PT

Prova alternativa

— RO Probă alternativă

— SL

Alternativno dokazilo

— SK

Alternatívny dôkaz

— FI

Vaihtoehtoinen todiste

— SV

Alternativt bevis

— EN Alternative proof

— IS

Önnur sönnun

— NO Alternativt bevis

Differences: office where goods
were presented …… (name and
country) — 99203

— BG Различия: митническо учреждение, където стоките са представени

(наименование и страна)

— CS

Nesrovnalosti: úřad, kterému bylo zboží předloženo …..(název a země)

— DA Forskelle: det sted, hvor varerne blev frembudt …… (navn og land)

— DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte …… (Name und

Land)

— EE

Erinevused: asutus, kuhu kaup esitati………….(nimi ja riik)

— EL

Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο …… (Όνομα και
χώρα)

— ES

Diferencias: mercancías presentadas en la oficina …… (nombre y país)

— FR

Différences: marchandises présentées au bureau …… (nom et pays)

— IT

— LV

Differenze: ufficio al quale sono state presentate le merci …… (nome e
paese)

Atšķirības: muitas iestāde, kurā preces tika uzrādītas (nosaukums un
valsts)

— LT

Skirtumai: įstaiga, kuriai pateiktos prekės (pavadinimas ir valstybė)

— HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént …… (név és

ország)

— MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati (isem u pajjiż)

— NL

Verschillen: kantoor waar de goederen zijn aangebracht …… (naam en
land)

— PL

Niezgodności: urząd w którym przedstawiono towar …… (nazwa i kraj)

— PT

Diferenças: mercadorias apresentadas na estãncia …… (nome e país)

— RO Diferenţe: mărfuri prezentate la biroul vamal …..(nume şi ţara)ò

— SL

Razlike: urad, pri katerem je bilo blago predloženo … (naziv in država)

— SK

Nezrovnalosti: úrad, ktorému bol tovar dodaný …… (názov a krajina).

— FI

Muutos: toimipaikka, jossa tavarat esitetty …… (nimi ja maa)

— SV

Avvikelse: tullkontor där varorna anmäldes …… (namn och land)

— EN Differences: office where goods were presented …… (name and country)

— IS

Breying: tollstjóraskrifstofa þar sem vörum var framvísað …… (nafn og
land)

— NO Forskjell: det tollsted hvor varene ble fremlagt …… (navn og land)

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Official Journal of the European Union

L 274/99

Linguistic references

Codes

— BG Излизането от ............... подлежи на ограничения или такси съгласно

Регламент/Директива/Решение № …,

— CS

Výstup ze …………… podléhá omezením nebo dávkám podle nařízení/
směrnice/rozhodnutí č …

Exit from …………… subject to
restrictions or charges under Reg-
ulation/Directive/Decision No ... —
99204

— DA Udpassage fra …………….. undergivet restriktioner eller afgifter i

henhold til forordning/direktiv/afgørelse nr. ...

— DE Ausgang aus ……………..- gemäß Verordnung/Richtlinie/Beschluss Nr.

... Beschränkungen oder Abgaben unterworfen.

— EE

Väljumine .................. on aluseks piirangutele ja/või maksudele vastavalt
määrusele/direktiivile/otsusele nr..

— EL

Η έξοδος από ……………. υποβάλλεται σε περιοριορισμούς ή σε
επιβαρύνσεις από τον Κανονισμό/την Οδηγία/την Απόφαση αριθ. …

— ES

Salida de…………….. sometida a restricciones o imposiciones en virtud
del (de la) Reglamento/Directiva/Decisión no ...

— FR

Sortie de ……………….. soumise à des restrictions ou à des impositions
par le règlement ou la directive/décision no ...

— IT

Uscita dalla ………………… soggetta a restrizioni o ad imposizioni a
norma del(la) regolamento/direttiva/decisione n. ...

— LV

Izvešana no ……………., piemērojot ierobežojumus vai maksājumus
saskaņā ar Regulu/Direktīvu/Lēmumu No…,

— LT

Išvežimui iš ................. taikomi apribojimai arba mokesčiai, nustatytiR-
eglamentu/Direktyva/Sprendimu Nr.…,

— HU A kilépés………. területéről a ...rendelet/irányelv/határozat szerinti

korlátozás vagy teher megfizetésének kötelezettsége alá esik

— MT Ħruġ mill-................... suġġett għall-restrizzjonijiet jew ħlasijiet taħt

Regola/Direttiva/Deċiżjoni Nru…

— NL

Bij uitgang uit de ………………zijn de beperkingen of heffingen van
Verordening/Richtlijn/Besluit nr. ... van toepassing.

— PL Wyprowadzenie z…………………. podlega ograniczeniom lub opła-
tom zgodnie z rozporządzeniem/dyrektywą/decyzją nr …

— PT

Saída da ……………….. sujeita a restrições ou a imposições pelo(a)
Regulamento/Directiva/Decisão n.o ...

— RO Ieşire din....... supusă restricţiilor sau impunerilor în temeiul Regula-

mentului/Directivei/Deciziei nr …

— SL

Iznos iz ……………….. zavezan omejitvam ali obveznim dajatvam na
podlagi uredbe/direktive/odločbe št …

— SK

Výstup z........................... podlieha obmedzeniam alebo platbám podľa
nariadenia/smernice/rozhodnutia č ….

— FI …………….. vientiin sovelletaan asetuksen/direktiivin ./päätöksen N:o

... mukaisia rajoituksia tai maksuja

— SV

Utförsel från ………………… underkastad restriktioner eller avgifter i
enlighet med förordning/direktiv/beslut nr ...

— EN Exit from ………………… subject to restrictions or charges under

Regulation/Directive/Decision No ...

— IS

Útflutningur frá …………………háð takmörkunum eða gjöldum
samkvæmt reglugerð/fyrirmælum/ákvörðun nr. …….

— NO Utførsel fra …………. underlagt restriksjoner eller avgifter i henhold til

forordning/direktiv/vedtak nr. ….

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15.10.2008

Linguistic references

Codes

— BG Освободено от задължителен маршрут

— CS Osvobození od stanovené trasy

— DA fritaget for bindende transportrute

— DE

Befreiung von der verbindlichen Beförderungsroute

— EE

Ettenähtud marsruudist loobutud

— EL

Απαλλαγή από την υποχρέωση τήρησης συγκεκριμένης διαδρομής

Prescribed itinerary waived —
99205

— ES

Dispensa de itinerario obligatorio

— FR

Dispense d'itinéraire contraignant

— IT

Dispensa dall'itinerario vincolante

— LV

Atļauts novirzīties no noteiktā maršruta

— LT

Leista nenustatyti maršruto

— HU Előírt útvonal alól mentesítve

— MT

Tneħħija ta` l-itinerarju preskitt

— NL

Geen verplichte route

— PL

Zwolniony z wiążącej trasy przewozu

— PT

Dispensa de itinerário vinculativo

— RO Dispensă de la itinerarul obligatoriu

— SL

Opustitev predpisane poti

— SK Oslobodenie od predpísanej trasy

— FI

Vapautettu sitovan kuljetusreitin noudattamisesta

— SV

Befrielse från bindande färdväg

— EN Prescribed itinerary waived

— IS

Undanþága frá bindandi flutningsleið

— NO Fritak for bindende reiserute

— BG Одобрен изпращач

— CS

Schválený odesílatel

— DA Godkendt afsender

— DE

Zugelassener Versender

— EE

Volitatud kaubasaatja

— EL

Εγκεκριμένος αποστολέας

— ES

Expedidor autorizado

— FR

Expéditeur agréé

— IT

Speditore autorizzato

— LV

Atzītais nosūtītājs

— LT

Įgaliotas siuntėjas

— HU Engedélyezett feladó

— MT Awtorizzat li jibgħat

— NL

Toegelaten afzender

— PL

Upoważniony nadawca

— PT

Expedidor autorizado

— RO Expeditor agreat

— SL

Pooblaščeni pošiljatelj

— SK

Schválený odosielateľ

— FI

Valtuutettu lähettäjä

— SV

Godkänd avsändare

— EN Authorised consignor

— IS

Viðurkenndur sendandi

— NO Autorisert avsender

Authorised consignor — 99206

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Official Journal of the European Union

L 274/101

Linguistic references

Codes

Signature waived — 99207

COMPREHENSIVE GUARANTEE
PROHIBITED — 99208

— BG Освободен от подпис

— CS

Podpis se nevyžaduje

— DA Fritaget for underskrift

— DE

Freistellung von der Unterschriftsleistung

— EE

Allkirjanõudest loobutud

— EL

Δεν απαιτείται υπογραφή

— ES

Dispensa de firma

— FR

Dispense de signature

— IT

Dispensa dalla firma

— LV

Derīgs bez paraksta

— LT

Leista nepasirašyti

— HU Aláírás alól mentesítve

— MT

Firma mhux meħtieġa

— NL

Van ondertekening vrijgesteld

— PL

Zwolniony ze składania podpisu

— PT

Dispensada a assinatura

— RO Dispensă de semnătură

— SL

Opustitev podpisa

— SK Oslobodenie od podpisu

— FI

Vapautettu allekirjoituksesta

— SV

Befrielse från underskrift

— EN Signature waived

— IS

Undanþegið undirskrift

— NO Fritatt for underskrift

— BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ

— CS

ZÁKAZ GLOBÁLNÍ ZÁRUKY

— DA FORBUD MOD SAMLET KAUTION

— DE GESAMTBÜRGSCHAFT UNTERSAGT

— EE

ÜLDTAGATISE KASUTAMINE KEELATUD

— EL

ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ

— ES

GARANTÍA GLOBAL PROHIBIDA

— FR

GARANTIE GLOBALE INTERDITE

— IT

GARANZIA GLOBALE VIETATA

— LV

VISPĀRĒJS GALVOJUMS AIZLIEGTS

— LT

NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA

— HU ÖSSZKEZESSÉG TILALMA

— MT MHUX PERMESSA GARANZIJA KOMPRENSIVA

— NL DOORLOPENDE ZEKERHEID VERBODEN

— PL

ZAKAZ KORZYSTANIA Z GWARANCJI GENERALNEJ

— PT

GARANTIA GLOBAL PROIBIDA

— RO GARANŢIA GLOBALĂ INTERZISĂ

— SL

PREPOVEDANO SKUPNO ZAVAROVANJE

— SK

ZÁKAZ CELKOVEJ ZÁRUKY

— FI

YLEISVAKUUDEN KÄYTTÖ KIELLETTY

— SV

SAMLAD SÄKERHET FÖRBJUDEN

— EN COMPREHENSIVE GUARANTEE PROHIBITED

— IS

ALLSHERJARTRYGGING BÖNNUÐ

— NO FORBUD MOT BRUK AV UNIVERSALGARANTI.

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— BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ

UNRESTRICTED USE — 99209

Linguistic references

Codes

— CS

NEOMEZENÉ POUŽITÍ

— DA UBEGRÆNSET ANVENDELSE

— DE UNBESCHRÄNKTE VERWENDUNG

— EE

PIIRAMATU KASUTAMINE

— ΕL

ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ

— ES

UTILIZACIÓN NO LIMITADA

— FR

UTILISATION NON LIMITEE

— IT

UTILIZZAZIONE NON LIMITATA

— LV

NEIEROBEŽOTS IZMANTOJUMS

— LT

NEAPRIBOTAS NAUDOJIMAS

— HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT

— MT UŻU MHUX RISTRETT

— NL

GEBRUIK ONBEPERKT

— PL

NIEOGRANICZONE KORZYSTANIE

— PT

UTILIZAÇÃO ILIMITADA

— RO UTILIZARE NELIMITATĂ

— SL

NEOMEJENA UPORABA

— SK

NEOBMEDZENÉ POUŽITIE

— FI

KÄYTTÖÄ EI RAJOITETTU

— SV OBEGRÄNSAD ANVÄNDNING

— EN UNRESTRICTED USE

— IS

ÓTAKMÖRKUÐ NOTKUN

— NO UBEGRENSET BRUK

— BG Издаден впоследствие

— CS

Vystaveno dodatečně

— DA Udstedt efterfølgende

— DE Nachträglich ausgestellt

— EE

Välja antud tagasiulatuvalt

— EL

Εκδοθέν εκ των υστέρων

— ES

Expedido a posteriori

— FR

Délivré a posteriori

— IT

Rilasciato a posteriori

— LV

Izsniegts retrospektīvi

— LT

Retrospektyvusis išdavimas

— HU Kiadva visszamenőleges hatállyal

— MT Maħruġ b'mod retrospettiv

— NL

Achteraf afgegeven

— PL Wystawione retrospektywnie

— PT

Emitido a posteriori

— RO Eliberat ulterior

— SL

Izdano naknadno

— SK

Vyhotovené dodatočne

— FI

Annettu jälkikäteen

— SV

Utfärdat i efterhand

— EN Issued retroactively

— IS

Útgefið eftir á

— NO Utstedt i etterhånd

Issued retroactively — 99210

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Official Journal of the European Union

L 274/103

Linguistic references

Codes

Various — 99211

Bulk — 99212

— BG Разни

— CS

Různí

— DA Diverse

— DE

Verschiedene

— EE

Erinevad

— EL

διάφορα

— ES

Varios

— FR

Divers

— IT

Vari

— LV

Dažādi

— LT

Įvairūs

— HU Többféle

— MT Diversi

— NL Diverse

— PL

Różne

— PT

Diversos

— RO Diverse

— SL

Razno

— SK

Rôzni

— FI

Useita

— SV

Flera

— EN Various

— IS

Ýmis

— NO Diverse

— BG Насипно

— CS

Volně loženo

— DA Bulk

— DE

Lose

— EE

Pakendamata

— EL

χύμα

— ES

A granel

— FR

Vrac

— IT

Alla rinfusa

— LV

Berams

— LT

Nesupakuota

— HU Ömlesztett

— MT

Bil-kwantitá

— NL

Los gestort

— PL

Luzem

— PT

A granel

— RO Vrac

— SL

Razsuto

— SK

Voľne

— FI

Irtotavaraa

— SV

Bulk

— EN Bulk

— IS

Vara í lausu

— NO Bulk

L 274/104

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Official Journal of the European Union

15.10.2008

Linguistic references

Codes

Consignor — 99213

— BG Изпращач
— CS Odesílatel
— DA Afsender
Versender
— DE
Saatja
— EE
αποστολέας
— EL
Expedidor
— ES
Expéditeur
— FR
Speditore
— IT
Nosūtītājs
— LV
— LT
Siuntėjas
— HU Feladó
— MT Min jikkonsenja
Afzender
— NL
Nadawca
— PL
Expedidor
— PT
— RO Expeditor
— SL
Pošiljatelj
— SK Odosielateľ
Lähettäjä
— FI
— SV
Avsändare
— EN Consignor
— IS
Sendandi
— NO Avsender

TITLE IV

INSTRUCTIONS ON THE CONTINUATION SHEETS

A.

Continuation sheets may be used only if a declaration covers more than one item (see box 5). They must be presented
together with a form corresponding to the SAD Convention, Annex I, Appendix 1.

B.

The instructions in Titles I and II above apply equally to continuation sheets.

However:

— enter “T1bis”, “T2bis” or “T2Fbis” in the third subdivision of box 1 in accordance with the common transit

procedure applicable to the goods concerned,

— use of box 2 and box 8 of the continuation sheet in the SAD Convention, Annex I, Appendix 3 is optional for
the Contracting Parties and should show only the name and identification number, if any, of the person
concerned.

C.

If continuation sheets are used,

— any boxes for “description of goods” which have not been used must be struck out to prevent later use,

— 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 used must be struck
through and box 31 (Packages and description of goods) may not be used to enter the marks, numbers, number
and kind of packages or description of goods. A reference to the serial number and the symbol of the different
continuation sheets shall be entered in box 31 (Packages and description of goods) of the transit declaration
used.

15.10.2008

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Official Journal of the European Union

L 274/105

ANNEX B7

STAMP FOR THE FALLBACK PROCEDURE

NCTS FALLBACK PROCEDURE

NO DATA AVAILABLE IN THE SYSTEM

INITIATED ON . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Date/Hour)

(dimensions: 26 × 59 mm, red ink)

ANNEX B8

TC 10 TRANSIT ADVICE NOTE

L 274/106

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Official Journal of the European Union

15.10.2008

ANNEX B9

SPECIAL STAMP FOR AUTHORISED

CONSIGNOR

1. Coat of arms or any other signs or letters characterising the country

2. Office of departure

3. Declaration number

4. Date

5. Authorised consignor

6. Authorisation

ANNEX B10

TC 11 — RECEIPT

15.10.2008

EN

Official Journal of the European Union

L 274/107

ANNEX B11

LABEL

(rail transit)

Colours: black on green

L 274/108

EN

Official Journal of the European Union

15.10.2008

ANNEX C1

COMMON/COMMUNITY TRANSIT PROCEDURE

GUARANTEE DOCUMENT

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 Republic of Bulgaria, the Czech
Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic
Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the
Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the
Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland,
the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the
Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland, and of the Republic of Iceland,
the Kingdom of Norway, the Swiss Confederation, 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 operation has ended.

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.

Surname and forenames, or name of firm.
Full address.

(1)
(2)
(3) 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.

(4)

15.10.2008

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Official Journal of the European Union

L 274/109

4.

For the purpose of this undertaking the undersigned gives his or her address for service (5) 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) (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)

(5)

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.

(6) The person signing the document must enter the following by hand before his or her signature: “Guarantee for the amount of …”, the

amount being written out in letters.

(7) To be completed by the office of departure.

L 274/110

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Official Journal of the European Union

15.10.2008

ANNEX C2

COMMON/COMMUNITY TRANSIT PROCEDURE

GUARANTEE DOCUMENT

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 Republic of Bulgaria, the Czech
Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic
Republic, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the
Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Republic of Hungary, the
Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland,
the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the
Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland, and of the Republic of Iceland,
the Kingdom of Norway, the Swiss Confederation, 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 above mentioned States for debt in the form of duty and other charges
applicable to the goods 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 operation has ended.

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.

Surname and forenames, or name of firm.
Full address.

(1)
(2)
(3) Only for Community transit operations.

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L 274/111

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)

(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.
(5) The signature must be preceded by the following in the signatory's own handwriting: “Guarantee”.

L 274/112

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Official Journal of the European Union

15.10.2008

ANNEX C3

15.10.2008

EN

Official Journal of the European Union

L 274/113

ANNEX C4

COMMON/COMMUNITY TRANSIT PROCEDURE

GUARANTEE DOCUMENT

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 Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of
Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, Ireland,
the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy
of Luxembourg, the Republic of Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic
of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak
Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern
Ireland, and of the Republic of Iceland, the Kingdom of Norway, the Swiss Confederation, 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 operation has ended.

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 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.

Surname and forenames, or name of firm.
Full address.

(1)
(2)
(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.
Surname and forename, or name of firm and full address of the principal.

(5)

L 274/114

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4.

For the purpose of this undertaking the undersigned gives his or her address for service (6) 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) (7)

II.

Acceptance by the office of guarantee

Office of guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Guarantor's undertaking accepted on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

………………………………………………….

(Stamp and signature)

(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 signature must be preceded by the following in the signatory's own handwriting: ‘Guarantee for the amount of ...’ with the amount

written out in full.

15.10.2008

EN

Official Journal of the European Union

L 274/115

ANNEX C5

L 274/116

EN

Official Journal of the European Union

15.10.2008

ANNEX C6

15.10.2008

EN

Official Journal of the European Union

L 274/117

EXPLANATORY NOTE ON COMPREHENSIVE GUARANTEE CERTIFICATES AND GUARANTEE WAIVER
CERTIFICATES

ANNEX C7

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 and boxes 1 to 7 of the guarantee waiver certificate.

1.1.

Currency code

Countries shall enter in box 6 of the comprehensive guarantee certificate and Box 5 of the guarantee waiver
certificate the ISO ALPHA3 (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 referred to in the list of Annex I to

Appendix I one of the following must be entered in box 8 of the certificate:

— Limited validity — 99200

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.

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 IV to Appendix I.’