Commission Regulation (EC) No 1192/2008 of 17 November 2008 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
Date: 2008-11-17
Institutions: European Commission
Subjects: carriage of goods, customs document, customs formalities, customs inspection, export (EU), import (EU)

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I

(Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory)

REGULATIONS

COMMISSION REGULATION (EC) No 1192/2008

of 17 November 2008

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

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

and transaction costs, and is a genuine simplification. It is
therefore appropriate to extend the provisions on single
authorisations to the use of the simplified declaration and
to the local clearance procedure.

Having regard to the Treaty establishing the European Commu-
nity,

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

Whereas:

(1) Commission Regulation (EEC) No 2454/93 (2) currently
lays down provisions on single authorisations involving
customs administrations in more than one Member State
for customs procedures with economic impact and end-use
only.

(2)

Taking into account the Lisbon strategy, which aims at
making the EU the most competitive economy in the world,
it is crucial to create a modern and simplified environment
with conditions for a real
internal market where trade
competitiveness will increase and distortion of competition
between companies in different Member States is avoided.
Single authorisations for simplified procedures, as well as
the integrated single authorisation, allow operators to
centralise and integrate accounting, logistics and distribu-
tion functions with consequent savings in administrative

(3) Accordingly,

it

is appropriate to merge the existing
definitions of
‘single authorisation’ relating to customs
procedures with economic impact and end-use with those
for
the simplified declaration and the local clearance
procedure, due to the fact that these procedures may be
combined when used.

(4) Commission Regulation (EC) No 1875/2006 (3) amending
Regulation (EEC) No 2454/93, has laid down the minimum
particulars to be declared under the simplified declaration
the local
procedure or entered in the records under
clearance procedure. Under
the
minimum particulars to be declared under the simplified
declaration procedure should be the maximum data that
can be made available to a customs office in another
Member State.

single authorisations,

(5) As AEO certificates, and notably those for customs
combined with single
simplifications, will often be
authorisations, it is appropriate to align the rules on the
granting, suspension and revocation of both types of
authorisation as much as possible, including the provisions
on records allowing the appropriate audit of the procedure.

(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 253, 11.10.1993, p. 1.

(3) OJ L 360, 19.12.2006, p. 64.

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(6) Carriers, freight forwarders and customs agents who are
holders of an AEO certificate have easier access to customs
simplifications, including for the use of simplified decla-
ration and of
It is therefore
local clearance procedure.
appropriate to provide that representatives can be granted
an authorisation for the simplified declaration or the local
clearance procedure, provided they fulfil certain conditions
and criteria.

It is necessary to improve the application and authorisation
procedure for single authorisations by reducing the time
taken to exchange information and by developing common
rules, to avoid delays in granting such authorisations. These
rules should allow the customs authorities to supervise and
monitor operations under single authorisations without
administrative arrangements disproportionate to the eco-
nomic needs involved.

when those formalities are carried out using an electronic
data-processing technique,
the summary declaration be
accepted on the basis of the ‘anticipated arrival record’
message.

(14)

In accordance with Regulation (EEC) No 2454/93, as
amended by Council Regulation (EC) No 837/2005 (4)
requiring transit declarations to be lodged using computer
methods as from 1 July 2005, all economic operators
should lodge their transit declarations in the customs
computerised transit system. In addition, it should be made
possible for travellers to lodge the transit declarations
drawn up in writing to the customs authorities, who should
ensure that the transit data is exchanged between customs
authorities using information technology and computer
networks.

The conditions and criteria for granting both national and
single authorisations for the simplified declaration and the
local clearance procedure should be identical in order to
achieve harmonisation within the single market.

(15) The Convention of 20 May 1987 on a common transit
procedure (5) has been amended in line with the obligation
to lodge the common transit declarations in standard
procedure by using an electronic data-processing technique
and the parallel provisions belonging to the Community
legislation should be adapted accordingly.

(7)

(8)

(9)

is necessary to establish common rules

It
the
amendment, suspension and revocation of authorisations
the simplified declaration and the local clearance
for
procedure, to ensure common practice throughout
the
customs territory of the Community.

for

(10)

In order
to achieve the objective of
improving the
it is necessary
application and authorisation procedures,
to introduce an electronic communication and database
system for single authorisations, to be used for information
and communication exchange between the
customs
authorities and to inform the Commission and economic
operators. This system should be an extension of
the
information and communication system provided for the
granting of AEO certificates.

(11) The use of the simplified declaration and the local clearance
procedure should, after a transitional period, only be
allowed for economic operators lodging electronic customs
declarations or notifications as required by a simple and
paperless environment.

(12)

It should be clarified that a customs declaration can, with
the approval of
the customs authority or authorities
involved in granting an authorisation, be lodged at a
customs office different from the one where the goods are
presented or will be presented or made available for
control.

(16)

In these circumstances, the implementing provisions of the
Community transit procedure based on the submission of
the transit declaration made in writing,
including those
provisions concerning documents which relate to the
declaration, should be adapted to the obligation to lodge
Community transit declarations in the standard procedure
by using an electronic data-processing technique.

(17) Except in the case of travellers, the use of declarations made
in writing and the associated documents
should be
circumscribed to the fallback procedure enabling the
operators to carry out the transit operations when the
customs
system, or when the
computerised system of the authorised consignor or of
the principal does not function, or when the network
between the latter and the customs authorities is not
functioning.

computerised transit

(18)

It is necessary to use data processing techniques for TIR
operations that take place within the customs territory of
the Community, in order to ensure an efficient exchange of
data and the same level of customs control as under the
Community/common transit procedure.

(19) TIR operations in the customs territory of the Community
should be integrated into the electronic environment
introduced by Regulation (EC) No 1875/2006 providing
for the lodging of pre-arrival and pre-departure declarations
by electronic means.

(13) As regards transit formalities, it is appropriate, until the
time when Regulation (EC) No 1875/2006 applies, that

(4) OJ L 139, 2.6.2005, p. 1.
(5) OJ L 226, 13.8.1987, p. 2.

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(20) The use of electronic data should eliminate the need to
return the appropriate part of TIR carnet voucher No 2
within the customs territory of the Community whenever
the computerised system is used and, as a consequence,
should reduce
the number of unnecessary enquiry
It should also improve the efficiency and
procedures.
security of TIR operations, as the computerised system
accelerates
tangible
benefits to both customs administrations and economic
operators.

supervision which provides

their

(21)

It is appropriate to provide that the holder of the TIR carnet
lodges the TIR carnet data at the office of departure or entry
using a data-processing technique. However, any legal
consequences arising from a discrepancy between the
electronic TIR carnet data lodged and the TIR carnet should
be based on the TIR carnet particulars, in conformity with
the TIR Convention. The formalities concerning parties
other than the customs authorities of
the Community
should continue to be fulfilled on the basis of the TIR
carnet, including the use of the TIR carnet as proof of an
international guarantee.

(22) A waiver from the obligation to lodge the TIR carnet data
by means of a data-processing technique should only be
permitted in exceptional
customs'
computerised transit system or the application for lodging
the declaration is not functioning, or where the network
between these two systems is not working.

cases, where

the

(23) For the sake of clarity, in Article 453(2) of Regulation (EEC)
No 2454/93 reference should be made to the rule allowing
the establishment of Community status of goods placed
under the TIR procedure.

(24) The particulars on the data to be provided in the
computerised system for the electronic TIR carnet data
should be integrated into the rules and codes for electronic
transit declarations specified in Annexes 37a and 37c.

(25)

In order to simplify and accelerate the publication of any
amendments to the list of coordinating offices designated
by the Member States for any action concerning infringe-
ments or
this
publication should be made via the official website of the
European Union on the Internet.

relating to ATA carnets,

irregularities

(27) Annex 67 of Regulation (EEC) No 2454/93 contains a
common application and authorisation form for customs
procedures with economic impact and for end-use. This
form is to be used whether one or more than one customs
administration is involved. It is appropriate to extend the
use of Annex 67 to cases where an application is made for
an authorisation to use the simplified declaration or the
local clearance procedure, both at national level and when
more than one customs administration is involved.

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

accordingly.

(29) Since the amendments laid down in Decision 1/2008 of the
EC-EFTA Joint Committee of Common Transit of 16 June
2008 amending the Convention of 20 May 1987 on a
common transit procedure apply from 1 July 2008 and
1 July 2009, the corresponding provisions laid down in this
Regulation should apply from the same dates.

(30) The measures provided for

accordance with the opinion of
Committee,

in this Regulation are in
the Customs Code

HAS ADOPTED THIS REGULATION:

Article 1

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

1.

In Article 1 the following points 13, 14 and 15 are added:

‘13.

Single authorisation means:

an authorisation involving customs administrations
in more than one Member State for one of the
following procedures:

— the simplified declaration procedure pursuant

to Article 76(1) of the Code, or

— the local clearance procedure pursuant

to

Article 76(1) of the Code, or

— customs procedures with economic impact

pursuant to Article 84(1)(b) of the Code, or

— end-use pursuant to Article 21(1) of the Code.

(26) The regular review of the list of goods which involve higher
risk of fraud in the course of a transit operation, as set out
in Annex 44c to Regulation (EEC) No 2454/93 conducted
under Article 340a of that Regulation on the basis of
information collected from Member States, has shown that
certain goods which appear in that list are no longer
considered to involve a higher risk of fraud. It is therefore
appropriate to adjust the list in Annex 44c accordingly.

14.

Integrated authorisation means:

an authorisation to use more than one of
the
procedures referred to in point 13; it may take the
form of an integrated single authorisation where
more than one customs administration is involved.

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15. Authorising customs authority means:

4.

In Article 201, the following paragraph 3 is added:

the customs authority who grants an authorisation.’

2.

In Article 183, paragraph 3 is replaced by the following:

‘3. The summary declaration for goods that have been
moved under a transit procedure for which the formalities
are carried out by electronic data-processing techniques
before being presented to customs shall take the form of
transit declaration transmitted to the office of
the
destination using the “anticipated arrival record”.

The summary declaration shall take the form of the copy of
the Transit Accompanying
the transit document or of
Document where Article 353(2) is applied.’

‘3. The customs authorities may allow the customs
declaration to be lodged at a customs office different from
the one where the goods are presented or will be presented
or made available for control, provided that one of the
following conditions is fulfilled:

(a)

the customs offices referred to in the introductory
phrase are in the same Member State;

(b)

the goods are to be placed under a customs procedure
by the holder of a single authorisation for
the
simplified declaration or the local clearance proce-
dure.’

5.

In Article 202, the following paragraph 3 is added:

3.

In Article 199, paragraphs 1 and 2 are replaced by the
following:

‘3. The transit declaration shall be lodged and goods shall
be presented at the office of departure during the days and
hours established by the customs authorities.

‘1. Without prejudice to the possible application of penal
provisions, the lodging of a declaration signed by the
declarant or his representative with a customs office or a
transit declaration lodged using electronic data-processing
techniques shall render the declarant or his representative
responsible under the provisions in force for:

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

6.

Article 203 is replaced by the following:

— the accuracy of
declaration,

the

information given in the

‘Article 203

— the authenticity of the documents presented, and

1. The date of acceptance of the declaration shall be noted
thereon.

— compliance with all the obligations relating to the
entry of the goods in question under the procedure
concerned.

2. The Community transit declaration shall be accepted
and registered by the office of departure during the days
and hours established by the customs authorities.’

2. Where the declarant uses data-processing systems to
produce his customs declarations, including transit declara-
the
tions made in accordance with Article 353(2)(b),
the handwritten
customs authorities may provide that
signature may be replaced by another
identification
technique which may be based on the use of codes. This
facility shall be granted only if
technical and
laid down by the customs
administrative conditions
authorities are complied with.

the

7.

In Article 205(3), the fifth indent and the sixth indent are
replaced by the following:

‘— use, by persons concerned, of loading lists for the
completion of Community transit formalities in the
case of consignments composed of more than one
kind of goods, where Article 353(2) and Article 441
are applied,

The customs authorities may also provide that declarations,
including transit declarations made in accordance with
Article 353(2)(b) produced using customs data-processing
systems, may be directly authenticated by those systems, in
place of
the
customs office stamp and the signature of the competent
official.’

the manual or mechanical application of

— printing declarations for export, import and for transit
where Article 353(2)
is applied and documents
certifying the Community status of goods not being
moved under the internal Community transit proced-
ure by means of official or private-sector data-
processing systems, if necessary on plain paper, on
conditions laid down by the Member States.’

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8.

In Article 208, paragraph 2 is replaced by the following:

13.

In Part I, Title IX, Chapter 1, the following heading is
inserted before Article 253:

‘2. Where the Community transit procedure or
the
common transit procedure is preceded or followed by
another customs procedure, a subset containing the
number of copies required for the completion of formalities
relating to the transit procedure where Article 353(2) is
applied and the preceding or following procedure may be
presented.’

9.

In Article 215(1), the second and third subparagraphs are
replaced by the following:

‘The paper shall be white for all copies. However, on the
copies used for Community transit in accordance with
Article 353(2), boxes 1 (first and third subdivisions), 2, 3, 4,
5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first
subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55
and 56 shall have a green background.

The forms shall be printed in green ink.’

10.

In Article 219, paragraph 1 is replaced by the following:

‘1. The goods
the transit
declaration shall be presented together with the transport
document.

that are the subject of

The office of departure may waive the requirement to
produce this document when the customs formalities are
completed, on condition that the document is kept at its
disposal.

However, the transport document shall be presented at the
request of the customs authorities or any other competent
authority in the course of transport.’

‘S e c t i o n 1

G e n e r a l’

14.

In Article 253, the following paragraphs 4 to 8 are added:

‘4. Any person may apply for an authorisation for the
simplified declaration or the local clearance procedure, to
be granted to himself for his own use or for use as a
representative, provided satisfactory records and procedures
are in place allowing the authorising customs authority to
identify the persons represented and to perform appro-
priate customs controls.

Such application may also concern an integrated authorisa-
tion without prejudice to Article 64 of the Code.

5. The use of
the simplified declaration or the local
clearance procedure is conditional on the provision of a
guarantee for import duties and other charges.

6. The holder of the authorisation shall comply with the
conditions and criteria laid down in this Chapter and the
obligations
resulting from the authorisation, without
prejudice to the obligations of the declarant, and the rules
governing the incurrence of a customs debt.

the authorisation shall

7. The holder of
inform the
authorising customs authority of all factors arising after the
authorisation is granted which may influence its continua-
tion or content.

8. A reassessment of an authorisation for the simplified
declaration or the local clearance procedure shall be carried
out by the authorising customs authority in the following
cases:

11.

In Article 247, the following paragraph 5 is added:

(a) major changes to the relevant Community legislation;

‘5.
For the implementation of the Community transit
procedure, the office of departure shall record the results of
the verification by entering corresponding data in the
transit declaration.’

12.

In Article 249, the following paragraph 3 is added:

(b)

reasonable indication that the relevant conditions are
no longer met by the authorisation holder.

In the case of an authorisation for the simplified declaration
or the local clearance procedure issued to an applicant
established for less than three years, close monitoring shall
take place during the first year after issue.’

‘3.
For the implementation of the Community transit
procedure, and if the results of the verification of the
declaration allow it, the office of departure shall authorise
the release of the goods and record the date of the release in
the computerised system.’

15.

In Article 253a, the following paragraph is added:

‘The use of the simplified declaration or the local clearance
procedure shall be conditional on the lodging of electronic
customs declarations and notifications.’

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16.

In Part I, Title IX, Chapter 1, the following Section 2 is
inserted after Article 253a:

criteria referred to in paragraph 1 of this Article are deemed
to be fulfilled.

‘S e c t i o n 2

Article 253d

G r a n t i n g , s u s p e n s i o n , r e v o c a t i o n o f a u -
t h o r i s a t i o n s
d e c l a -
t h e
r a t i o n o r t h e l o c a l c l e a r a n c e p r o c e d u r e

s i m p l i f i e d

f o r

Article 253b

for

authorisation of

1. Applications
simplified
declaration or the local clearance procedure shall be made
using the model application form set out in Annex 67 or
the corresponding electronic format.

the

2. Where the authorising customs authority establishes
that the application does not contain all the particulars
required, it shall, within 30 calendar days of receipt of the
application, ask the applicant
to supply the relevant
information, stating the grounds for its request.

3. The application shall not be accepted if:

(a)

it does not comply with paragraph 1;

(b)

(c)

it has not been submitted to the competent customs
authorities;

the applicant has been convicted of a serious criminal
offence linked to the economic activity of
the
applicant;

(d)

the applicant is subject to bankruptcy proceedings at
the time of the submission of the application.

4. Before granting an authorisation for the simplified
declaration or the local clearance procedure the customs
authorities shall audit the applicant's records, unless the
results of a previous audit can be used.

Article 253c

1. Authorisation for the simplified declaration procedure
shall be granted provided that the conditions and criteria
laid down in Article 14h, with the exception of para-
graph 1(c), in points (d), (e) and (g) of Article 14i and in
Article 14j are fulfilled.

Authorisation for the local clearance procedure shall be
granted provided that the conditions and criteria laid down
in Article 14h, with the exception of paragraph 1(c), in
Article 14i and in Article 14j are fulfilled.

For the granting of the authorisations referred to in the first
and second subparagraphs, the customs authorities shall
apply Article 14a(2) and use the authorisation form set out
in Annex 67.

2. Where the applicant holds an AEO certificate referred
to in point (a) or (c) of Article 14a(1), the conditions and

1. An authorisation for the simplified declaration or the
local clearance procedure shall be suspended by the
authorising customs authority where:

(a)

non-compliance with the conditions and criteria
referred to in Article 253c(1) has been detected;

(b)

the customs authorities have sufficient reason to
believe that an act, which gives rise to criminal court
proceedings and is linked to an infringement of the
customs rules, has been perpetrated by the holder of
the authorisation or another person referred to in
points (a), (b) or (d) of Article 14h(1).

this Article,

However, in the case referred to in point (b) of the first
subparagraph of
the authorising customs
authority may decide not to suspend an authorisation for
the simplified declaration or the local clearance procedure if
it considers an infringement to be of negligible importance
in relation to the number or size of the customs related
operations and not to create doubts concerning the good
faith of the holder of the authorisation.

Before taking a decision, the authorising customs authority
shall communicate its findings to the holder of
the
authorisation. The holder of the authorisation shall be
entitled to regularise the situation and/or express his point
of view within 30 calendar days starting from the date of
communication.

the

(a) of

If the holder of the authorisation does not regularise
2.
the
first
situation referred to in point
subparagraph of paragraph 1 within the period of 30
calendar days the authorising customs authority shall notify
the holder of the authorisation that the authorisation for
the simplified declaration or local clearance procedure is
suspended for a period of 30 calendar days to enable the
holder of the authorisation to take the required measures to
regularise the situation.

In the cases referred to in point

the first
(b) of
3.
subparagraph of paragraph 1,
the authorising customs
authority shall suspend the authorisation until the end of
the court proceedings. It shall notify the holder of the
authorisation to that effect.

4. Where the holder of the authorisation has been unable
to regularise the situation within 30 calendar days but can
provide evidence that the conditions can be met if the
suspension period is extended, the authorising customs
authority shall suspend the authorisation for the simplified
declaration or the local clearance procedure for a further 30
calendar days.

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5. The suspension of an authorisation shall not affect any
customs procedure that has already begun before the date
of suspension but has not yet been completed.

Article 253e

1. When the holder of
the authorisation has, to the
satisfaction of the authorising customs authority, taken the
necessary measures to comply with the conditions and
criteria that have to be met in the authorisation for the
simplified declaration or the local clearance procedure, the
authorising customs authority shall withdraw the suspen-
sion and inform the holder of
the authorisation. The
suspension may be withdrawn before the expiry of the time
limit laid down in Article 253d(2) or (4).

However, in the case referred to in point (b) of the first
subparagraph,
the authorising customs authority may
decide not to revoke the authorisation for the simplified
declaration or the local clearance procedure if it considers
the infringements to be of negligible importance in relation
to the number or size of the customs related operations and
not to create doubts concerning the good faith of the
holder of the authorisation.’

17.

In Part I, Title IX, the following Chapter 1A is inserted:

‘CHAPTER 1A

Single authorisation for the simplified declaration or the
local clearance procedure

If the holder of the authorisation fails to take the
2.
necessary measures within the suspension period provided
for in Article 253d(2) or (4), Article 253g shall apply.

S e c t i o n 1

Article 253f

1. Where a holder of an authorisation is temporarily
unable to meet any of the conditions and criteria laid down
for an authorisation for the simplified declaration or the
local clearance procedure, he may request a suspension of
the authorisation.
the holder of an
In such cases,
authorisation shall notify the authorising customs author-
ity, specifying the date when he will be able to meet the
conditions and criteria again. He shall also notify the
authorising customs authority of any planned measures and
their timescale.

2.
If the holder of the authorisation fails to regularise the
situation within the period set out in his notification, the
authorising customs authority may grant a reasonable
extension, provided that the holder of the authorisation has
acted in good faith.

Article 253g

Without prejudice to Article 9 of the Code and Article 4 of
this Regulation,
simplified
an authorisation for
declaration or local clearance procedure shall be revoked
by the authorising customs authority in the following cases:

the

A p p l i c a t i o n p r o c e d u r e

Article 253h

1. The application for a single authorisation for the
simplified declaration or the local clearance procedure shall
be submitted to one of the customs authorities referred to
in Article 14d(1) and (2).

the simplified
However, where the authorisation for
declaration or the local clearance procedure is requested
in the context of, or following, an application for a single
authorisation for end-use or for a customs procedure with
economic impact, Article 292(5) and (6) or Articles 500
and 501 shall apply.

2.
If a part of the relevant records and documentation is
kept in a Member State other than the Member State of
application, the applicant shall duly complete boxes 5a, 5b
and 7 of the application form of which the model is set out
in Annex 67.

3. The applicant shall provide a readily accessible central
point or nominate a contact person within the administra-
tion of the applicant in the Member State of application, in
order to make available to the customs authorities all of the
information necessary for proving compliance with the
requirements for granting the single authorisation.

(a) where the holder of

to
regularise the situation referred to in Articles 253d
(2) and 253f(1);

the authorisation fails

4. Applicants
submit
necessary data to the customs authorities by electronic
means.

to the extent possible,

shall,

(b) where serious or repeated infringements related to the
customs rules have been committed by the holder of
the authorisation or other persons referred to in
points (a), (b) or (d) of Article 14h(1) and there is no
further right of appeal;

(c)

upon request of the holder of the authorisation.

the purposes of

5. Until the introduction of an electronic data exchange
system between the Member States involved, which is
necessary for
the relevant customs
procedure, the authorising customs authority may reject
applications made under paragraph 1 if
the single
authorisation would create a disproportionate adminis-
trative charge.

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Article 253i

1. Member States shall communicate to the Commission
a list of customs authorities referred to in Article 253h(1),
to which applications have to be made and any subsequent
such
changes
information available on the Internet. These authorities
shall act as the authorising customs authorities of single
authorisations for the simplified declaration and the local
clearance procedure.

thereto. The Commission shall make

shall nominate

2. Member States
central office
responsible for the information exchange between Member
States and between Member States and the Commission,
and shall communicate that office to the Commission.

a

S e c t i o n 2

I s s u i n g p r o c e d u r e

Article 253j

the simplified
1. Where a single authorisation for
declaration or the local clearance procedure is applied for,
the authorising customs authority shall make available the
following information to the other customs authorities
concerned:

(a)

the application;

(b)

the draft authorisation;

(c)

all necessary information for granting the authorisa-
tion.

It shall be made available using the communication system
referred to in Article 253m once this system is available.

2. The information referred to in points (a), (b) and (c) of
paragraph 1 shall be made available by the authorising
customs authority within the following time limits:

(a)

30 calendar days, if the applicant has been previously
granted the
local
clearance procedure or an AEO certificate referred to
in point (a) or (c) of Article 14a(1);

simplified declaration or

the

(b) 90 calendar days in all other cases.

Where the authorising customs authority is unable to meet
those time limits, it may extend them by 30 calendar days.
In such cases, the authorising customs authority shall,
before the expiry of those time limits, inform the applicant
of the reasons for the extension.

The time limit shall run from the date on which the
authorising customs authority receives all the necessary
information referred to in points (a),
(b) and (c) of
paragraph 1. The authorising customs authority shall
inform the applicant that the application has been accepted
and the date from which the time limit will run.

3. Until 31 December 2009, the maximum periods of 30
or 90 calendar days provided for in the first subparagraph
of paragraph 2 shall be replaced by 90 or 210 calendar
days.

Article 253k

1. The authorising customs authority of the Member State
where the application has been made and the customs
authorities of the other Member States involved in the
single authorisation applied for shall cooperate in the
setting up of the operational and reporting requirements,
including a control plan for the supervision of the customs
procedure operated under the single authorisation. How-
ever, the data to be exchanged for the purposes of the
customs procedure(s) between the customs authorities
concerned shall not exceed that laid down in Annex 30A.

2. The customs authorities of the other Member States
concerned by the single authorisation applied for shall
notify the authorising customs authority of any objections
within 30 calendar days of the date on which the draft
authorisation was received. If additional time is needed for
this notification, the authorising customs authority shall be
informed as soon as possible and in any event within this
time limit. This additional time limit may be extended by
no more than 30 calendar days. Where an extension is
agreed, the authorising customs authority shall commu-
nicate the extension of the time limit to the applicant.

Where objections are notified and no agreement between
the customs authorities is reached within that period, the
application shall be rejected to the extent
to which
objections were raised.

If the customs authority consulted fails to respond within
the time limit(s) laid down in the first subparagraph, the
that no
authorising customs authority may assume
objections exist with regard to issuing such authorisation,
while the responsibility remains with the customs authority
consulted.

complete

the partial or

3. Before
rejection of an
application, the authorising customs authority shall com-
municate the reasons on which they intend to base their
decision to the applicant, who shall be given the
opportunity to express his point of view within 30 calendar
days from the date on which the communication was made.

Article 253l

1. Where a single authorisation is applied for by an
applicant who holds an AEO certificate referred to in
point (a) or (c) of Article 14a(1), the authorisation shall be
granted when the necessary exchange of information has
been arranged between:

(a)

the applicant and the authorising customs authority;

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(b)

the authorising authority and the other customs
authorities concerned by the single authorisation
applied for.

applicable, their amendment, suspension and revoca-
tion;

In cases where the applicant does not hold an AEO
certificate referred to in point (a) or (c) of Article 14a(1), the
authorisation shall be granted where the authorising
customs authority is satisfied that the applicant will be
able to meet the conditions and criteria for the authorisa-
tion laid down or referred to in Articles 253, 253a and
253c, and when the necessary exchange of information
referred to in the first subparagraph of this paragraph has
been arranged.

2. The authorising customs authority shall, after receiving
consent or no reasoned objections from the other customs
authorities concerned, issue the authorisation in accordance
with the authorisation form laid down in Annex 67, within
30 calendar days following the expiry of the periods laid
down in Article 253k(2) or (3).

The authorising customs authority shall make the author-
isation available
in the
participating Member States, using the information and
communication system referred to in Article 253m once it
is available.

customs authorities

to the

3.
Single authorisations for the simplified declaration and
the local clearance procedure shall be recognised in all
Member States detailed in box 10 or box 11, or in both of
them, of the authorisation as applicable.

S e c t i o n 3

I n f o r m a t i o n e x c h a n g e

Article 253m

1. An electronic information and communication system,
defined by the Commission and the customs authorities in
agreement with each other, shall be used, once it
is
available, for the information and communication process
between the customs authorities and to inform the
Commission and economic operators. The information
provided to economic operators shall be limited to the non-
confidential data defined in Title II, point 16, of
the
Explanatory Notes to the application form for simplified
procedures set out in Annex 67.

2. The Commission and the customs authorities shall,
using the system referred to in paragraph 1, exchange,
store, and have access to the following information:

(a)

the data of the applications;

(d)

the results of a reassessment
Article 253(8).

in accordance with

3. The Commission and the Member States may disclose
to the public, via the Internet, the list of single authorisa-
tions, as well as the non-confidential data defined in Title II,
point 16, of the Explanatory Notes to the application form
for simplified procedures set out in Annex 67 with prior
agreement of the authorisation holder. The list shall be
updated.’

18.

In Article 260(1), the words ‘The declarant’ are replaced by
‘An applicant’.

19. Article 261 is replaced by the following:

‘Article 261

1. Authorisation to use the simplified declaration proce-
dure shall be granted to the applicant if the conditions and
criteria referred to in Articles 253, 253a, and 253c are
fulfilled.

2. Where the applicant holds an AEO certificate referred
to in point (a) or (c) of Article 14a(1), the authorising
customs authority shall grant the authorisation when the
necessary exchange of
information has been arranged
between the applicant and the authorising customs
authority. All the conditions and criteria referred to in
paragraph 1 of this Article shall be deemed to be met.’

20. Article 264 is replaced by the following:

‘Article 264

1. Authorisation to use the local clearance procedure shall
be granted to the applicant if the conditions and criteria
referred to in Articles 253, 253a and 253c are fulfilled.

2. Where the applicant holds an AEO certificate referred
to in point (a) or (c) of Article 14a(1), the authorising
customs authority shall grant the authorisation when the
necessary exchange of
information has been arranged
between the applicant and the authorising customs
authority. All the conditions and criteria referred to in
paragraph 1 of this Article shall be deemed to be met.’

21. Article 265 is deleted.

22.

In Article 269, paragraph 1 is replaced by the following:

(b)

the information required for the issuing process;

(c)

the single authorisations issued for the procedures
referred to in Article 1(13) and (14) and, where

‘1. Authorisation to use
simplified declaration
procedure shall be granted to the applicant in accordance
with the conditions and criteria and in the manner laid
down in Articles 253, 253a and 253c and 270.’

the

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23. Article 270 is amended as follows:

(a)

paragraphs 2, 3 and 4 are deleted;

(b)

paragraph 5 is replaced by the following:

‘5. Where the applicant holds an AEO certificate
referred to in point (a) or (c) of Article 14a(1), the
authorising customs authority shall grant the author-
isation when the necessary exchange of information
has been arranged between the applicant and the
authorising customs authority. All conditions and
criteria referred to in paragraph 1 of this Article shall
be deemed to be met.’

24.

In Article 282, paragraph 1 is replaced by the following:

territory of the Community where those provisions do
not apply either.’

29.

In Article 342, the following paragraph 4 is added:

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

(a)

(b)

a “guarantee reference number” is allocated to the
principal for the use of the guarantee and to identify
each undertaking of the guarantor;

code

an access
“guarantee
reference number” is allocated and is communicated
to the principal.’

associated with the

‘1. Authorisation to use
simplified declaration
procedure shall be granted to the applicant if the conditions
and criteria referred to in Articles 261 and 262 applied
mutatis mutandis are fulfilled.’

the

30. Article 343 is replaced by the following:

‘Article 343

25. Article 288 is deleted.

26.

In Article 291(2), point (a) is deleted.

27.

In Article 340b, the following points are added:

‘6.
“Transit accompanying document”: means the docu-
ment printed by the computerised system to accompany
the goods and based on the data of the transit declaration.

7.
“Fallback procedure”: means the procedure based on
the use of paper documents established to allow the
lodging, the control of
the transit declaration and the
following of the transit operation when it is not possible to
implement the standard procedure by electronic means.’

28.

In Article 340c, paragraph 1 is replaced by the following:

‘1. Community goods shall be placed under the internal
Community transit procedure if they are consigned:

(a)

(b)

(c)

the

from a part of
the
Community where the provisions of Directive 2006/
112/EC apply, to a part of the customs territory of the
Community where those provisions do not apply; or

territory of

customs

the

customs

from a part of
the
Community where the provisions of Directive 2006/
112/EC do not apply,
the customs
territory of the Community where those provisions do
apply; or

to a part of

territory of

from a part of
the
Community where the provisions of Directive 2006/
the customs
112/EC do not apply,

to a part of

territory of

customs

the

Each Member State shall enter into the computerised
system the list of customs offices competent to handle
Community transit operations, indicating their respective
identification numbers and duties and stating the days and
hours when they are open. Any changes to this information
shall also be entered into the computerised system.

The Commission shall use the computerised system to
communicate this information to the other Member States.’

31. The following Article 343a is inserted:

‘Article 343a

Each Member State 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 Community transit
procedure
and transmission of
documents, indicating the types of documents involved.

and in the

receipt

The Commission shall forward this information to the
other Member States.’

32.

In Part II, Title II, Chapter 4, Section 1, the following
Article 344a is inserted:

‘Article 344a

1.
In the framework of the Community transit procedure,
formalities shall be carried out by an electronic data-
processing technique.

2. The messages to be used between administrations shall
conform to the structure and particulars defined by the
customs authorities in agreement with each other.’

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33.

In Article 345, the following paragraph 4 is added:

number of each voucher to the office of guarantee indicated
on the voucher.’

‘4. Where the individual guarantee is furnished by a
guarantor, the access code associated with the “guarantee
reference number” cannot be modified by the principal
except when Annex 47a, point 3, is applicable.’

34.

In Article 346, paragraph 1 is replaced by the following:

‘1. An individual guarantee furnished by a guarantor shall
correspond to the specimen in Annex 49.

The guarantee instrument shall be retained at the office of
guarantee.’

36.

In Article 348, paragraph 3 is replaced by the following:

customs

authorities of

the Member State
‘3. The
responsible for
the relevant office of guarantee shall
introduce into the computerised system the information
of any such revocation or cancellation and the date when
either becomes effective.’

37. Article 350 is deleted.

38. Article 351 is replaced by the following:

35. Article 347 is replaced by the following:

‘Article 351

‘Article 347

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

Article 346(2) shall apply mutatis mutandis.

2. The guarantor shall provide the office of guarantee
with any required details about the individual guarantee
vouchers that he has issued, in the manner decided by the
customs authorities.

The last date on which the voucher may be used cannot be
later than one year from the date of issue.

3. A “guarantee reference number” shall be commu-
nicated 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.

For the purposes of implementing Article 353(2)(b),
4.
the guarantor shall
issue the principal with individual
guarantee vouchers drawn up on a paper form correspond-
ing to the specimen in Annex 54, including the identifica-
tion number.

5. The guarantor may issue individual guarantee vouchers
which are not valid for a Community transit operation
involving goods of the list published in Annex 44c. 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, at the office of departure, the
number of individual guarantee vouchers corresponding to
the multiple of EUR 7 000 required to cover the total
amount referred to in Article 345(1). For the implementa-
tion of Article 353(2)(b), the individual vouchers in paper
form shall be delivered and retained by the office of
departure which shall communicate the identification

In the case of consignments comprising both goods which
must be placed under the external Community transit
procedure and goods which must be placed under the
internal Community transit procedure, the transit decla-
ration bearing the “T” symbol shall be supplemented by the
attribute “T1”, “T2” or “T2F” for each item of goods.’

39. Article 352 is deleted.

40. Article 353 is replaced by the following:

‘Article 353

1. Transit declarations shall comply with the structure
and particulars set out in Annex 37a.

2. The customs authorities shall accept a transit decla-
ration made in writing on a form corresponding to the
specimen set out in Annex 31 in accordance with the
procedure defined by the customs authorities in agreement
with each other in the following cases:

(a) where goods are transported by travellers who have
no direct access to the customs’ computerised system,
in accordance with the methods described in
Article 353a;

(b) where the fallback procedure is implemented, under
the conditions and according to the methods defined
in Annex 37d.

3. The use of a written transit declaration under
paragraph 2(b) when the principal’s computer system
and/or network is/are unavailable shall be subject to the
approval of the customs authorities.

4. The transit declaration may be supplemented by one or
more continuation sheets corresponding to the specimen
set out in Annex 33. The forms shall be an integral part of
the declaration.

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Loading lists complying with Annex 44a and drawn up
5.
in accordance with the specimen in Annex 45 may be used
instead of continuation sheets as the descriptive part of a
written transit declaration, of which they shall be an
integral part.’

41.

In Part II, Title II, Chapter 4, Section 2, Subsection 2, the
following Article 353a is inserted:

‘Article 353a

1.
For the application of Article 353(2)(a), the traveller
shall draw up the transit declaration in accordance with
Article 208 and Annex 37.

2. The competent authorities shall ensure that the transit
data is exchanged between the competent authorities using
information technology and computer networks.’

specimen and particulars in Annex 45a. The document
shall be made available to the operator in one of the
following ways:

(a)

(b)

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

it is printed by the authorised consignor's computer
system after receipt of
the message allowing the
release of goods sent by the office of departure.

3. Where appropriate, the transit accompanying docu-
ment shall be supplemented by a list of items correspond-
ing to the specimen and notes in Annex 45b. That list shall
form an integral part of
the transit accompanying
document.

42.

In Article 356, paragraph 3 is deleted.

Article 359

43. Article 357 is amended as follows:

(a)

paragraph 1 is replaced by the following:

‘1. Without prejudice to paragraph 4, goods to be
placed under the Community transit procedure shall
not be released unless they are sealed. The office of
departure shall
take the identification measures it
considers necessary and shall enter the relevant details
in the transit declaration.’

(b)

paragraph 4 is replaced by the following:

‘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 data
of the transit declaration or in the supplementary
documents makes them readily identifiable.

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

44. Articles 358 and 359 are replaced by the following:

‘Article 358

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

2.
Following the release of goods, the transit accompany-
ing document shall accompany the goods placed under the
Community transit procedure. It shall correspond to the

1. The
document shall be presented at each office of transit.

consignment and the

transit accompanying

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 in particular the “anticipated
transit record” message as a basis for such inspection.

4. Where goods are carried via an office of transit other
than that declared and mentioned in a transit accompany-
ing 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.’

45. Article 360 is amended as follows:

(a)

in paragraph 1, the introductory sentence is replaced
by the following:

‘The carrier shall be required to make the necessary
entries in the transit accompanying document and
present
to the customs
authorities of the Member State in whose territory the
means of transport is located:’

it with the consignment

(b)

paragraph 2 is replaced by the following:

‘2. Where the customs authorities consider that the
Community transit operation concerned may con-
tinue in the normal way, they shall take any steps that
may be necessary and then endorse the transit
accompanying document.

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Relevant information concerning the transfer or other
incident shall be lodged in the computerised system
by the customs authorities as the case may be at the
office of transit or office of destination.’

46. Articles 361, 362 and 363 are replaced by the following:

‘Article 361

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 goods
shall be made, in particular, on the basis of the “anticipated
arrival
record” message received from the office of
departure.

4. At the request of the principal, and to provide evidence
of
the procedure having ended in accordance with
Article 366(1), the office of destination shall endorse a
copy of
the transit accompanying document with the
following phrase:

— Alternative proof — 99202.

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 366(1).

Article 363

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

2. Where the transit operation is ended in another office
than that declared initially in the transit declaration, the
new office of destination shall notify the arrival to the office
of departure by the “arrival advice” message.

The office of departure shall notify the arrival to the
originally declared office of destination with the “forwarded
arrival advice” message.

3. The “arrival advice” message referred to in paragraphs 1
and 2 may not be used as proof of the procedure having
ended for the purposes of Article 366(1).

4.
Except where justified, the office of destination shall
forward the “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 408 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.’

47. Article 364 is deleted.

48.

In Part II, Title II, Chapter 4, Section 2, the heading of
Subsection 6 is replaced by the following:

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.

‘E n q u i r y p r o c e d u r e’

Where the new office of destination comes under the
jurisdiction of a Member State other than the one having
jurisdiction over the office originally designated, the new
office of destination shall request an “anticipated arrival
record” message from the office of departure.

Article 362

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

49. Article 365 is replaced by the following:

‘Article 365

1. When the customs authorities of the Member State 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
launching the enquiry procedure in order to obtain the
information needed to discharge the procedure or, where
this is not possible:

2. The receipt
Annex 47.

shall conform to the particulars

in

— to establish whether a customs debt has been

incurred,

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— to identify the debtor, and

— to determine the customs authorities responsible for

recovery.

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

that

3.
If the customs authorities of the Member State of
departure have only received the “arrival advice” message,
they shall initiate the enquiry procedure by requesting from
the office of destination, which has sent the “arrival advice”
message, for the “control results” message.

4.
If the customs authorities of the Member State of
departure have not 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 28 days after
the start of
the enquiry procedure with the office of
destination when the transit operation cannot be dis-
charged.

5. The office of destination and the principal shall reply
to the request, referred to in paragraph 4, within 28 days. If
the principal provides sufficient information within this
period, the customs authorities of the Member State of
departure shall take into account such information or shall
discharge the procedure if the information provided so
permits.

6.
If the information received from the principal is not
sufficient to discharge the procedure, but is sufficient for
the enquiry procedure to continue according to the
customs authorities of the Member State 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 customs authorities of the Member
State of departure shall discharge the procedure and shall
immediately inform the principal and, where appropriate,
any customs authorities that may have initiated a recovery
procedure in accordance with Articles 217 to 232 of the
Code.’

50. The following Article 365a is inserted:

‘Article 365a

1. When the customs authorities of the Member State of
“requesting
departure, hereinafter

referred to as

the

authorities”, during the enquiry procedure and before the
time limit referred to in the first indent of Article 450a
expires, obtain evidence by whatever means regarding the
place where the events occur from which the customs debt
arises, and this place is in another Member State, the
customs authorities shall immediately send all the infor-
mation available to the authorities responsible for that
place, hereinafter referred to as the “authorities addressed”.

communication and indicate whether

2. The authorities addressed shall acknowledge receipt of
the
they are
responsible for recovery. If no response is received within
28 days,
immediately
proceed with the enquiry procedure.’

the requesting authorities

shall

51. Articles 366 and 367 are replaced by the following:

‘Article 366

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 customs authorities
in the form of a document certified by the customs
authorities of the Member State of destination identifying
the goods and establishing that they have been presented at
the office of destination or, where Article 406 applies, to an
authorised consignee.

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

(a)

(b)

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

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

3. The documents mentioned in paragraph 2 can be
replaced by copies or photocopies, certified as true copies
by the body which certified the original documents, by the
authorities of the third countries concerned or by the
authorities of one of the Member States.

Article 367

The provisions concerning the exchanges of messages
between the customs authorities using information tech-
nology and computer networks shall not apply to the
simplified procedures specific to certain modes of transport
and to the other simplified procedures based on Arti-
the Code, referred to in Article 372(1)(f)
cle 97(2) of
and (g).’

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52. Articles 368a, 369, 369a, 370 and 371 are deleted.

been entered for the Community transit procedure;
and’.

53. Article 372 is replaced by the following:

‘Article 372

55.

In Article 374, paragraph 1 is replaced by the following:

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

(a)

use of a comprehensive guarantee or guarantee
waiver;

‘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 application shall be made in writing or lodged
using an electronic data-processing technique.’

(b)

use of seals of a special type;

56.

In Article 376, paragraph 3 is replaced by the following:

(c)

exemption from the requirement to use a prescribed
itinerary;

(d)

authorised consignor status;

(e)

authorised consignee status;

In the case of

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

the simplifications referred to in
shall be

(c) and (f), authorisations

57. Article 379 is replaced by the following:

(f)

application of simplified procedures specific to goods:

‘Article 379

(i)

carried by rail or large container;

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

(ii)

carried by air;

(iii)

carried by sea;

(iv) moved by pipeline;

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

(g)

use of other simplified procedures based on Arti-
cle 97(2) of the Code.

The office of guarantee shall establish the amount
in
collaboration with the party concerned on the following
basis:

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

(c) and (d)

is granted,

(b),

(e)

54.

In Article 373(1), point (b) is replaced by the following:

(a)

(b)

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

the highest

in establishing the reference amount, account shall be
taken of
rates of duty and charges
applicable to the goods in the Member State of the
office of guarantee. Community goods carried or to be
carried in accordance with the Convention on a
common transit procedure shall be treated as non-
Community goods.

‘(b)

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

the arrangements or,

A calculation shall be made of the amount of the customs
debt which may be incurred for each transit operation.
When the necessary data is not available the amount is
presumed to be EUR 7 000 unless other information
known to the customs authorities leads to a different figure.

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3. The guarantee office shall review the reference amount
in particular on the basis of a request from 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.’

58. The following Article 380a is inserted:

‘Article 380a

For each comprehensive guarantee and/or each guarantee
waiver:

(a)

(b)

a “guarantee reference number”
linked with one
reference amount shall be allocated to the principal
for the use of the guarantee;

an initial access code associated with the “guarantee
reference number” shall be allocated and commu-
nicated to the principal by the office of guarantee.

customs authorities, and the effective date of revoca-
tion by the office of guarantee of its acceptance of a
guarantor's undertaking, or
the effective date of
cancellation of an undertaking by a guarantor shall
be entered in the computerised system by the office of
guarantee.’

(b)

paragraph 3 is replaced by the following:

‘3.
From the effective date of revocation or cancella-
tion any certificates issued for the application of
Article 353(2)(b) may not be used to place goods
under the Community transit procedure and shall be
returned by the principal to the office of guarantee
without delay.

Each Member State shall forward to the Commission
the means by which certificates that remain valid and
have not yet been returned or that have been declared
as stolen,
lost or falsified may be identified. The
Commission shall inform the other Member States.’

(c)

paragraph 4 is deleted.

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

62. Article 385 is deleted.

59. Article 382 is replaced by the following:

63.

In Article 386, paragraph 2 is replaced by the following:

‘Article 382

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

2. The guarantee document shall conform to the speci-
men in Annex 48. The guarantee instrument shall be
retained at the office of guarantee.

3. Article 346(2) shall apply mutatis mutandis.’

60. Article 383 is amended as follows:

(a)

paragraph 2 is replaced by the following:

Principals shall enter the type, number and marks of

‘2.
the seals used in the transit declaration data.

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

64.

In Article 387, paragraph 2 is deleted.

65.

In Article 398,
following:

the first paragraph is replaced by the

‘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.’

‘Persons wishing to carry out Community transit operations
without presenting the goods and the corresponding transit
declaration at
the office of departure or any other
authorised place may be granted the status of authorised
consignor.’

(b)

paragraph 3 is deleted.

61. Article 384 is amended as follows:

66.

In Article 399, point (b) is replaced by the following:

(a)

paragraph 2 is replaced by the following:

‘2. The revocation of an authorisation to use a
comprehensive guarantee or guarantee waiver by the

‘(b)

the time limit available to the customs authorities after
the lodging of the transit declaration by the authorised
consignor in order, if necessary, that the office may
carry out any necessary controls before the departure
of the goods;’.

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67. Article 400 is replaced by the following:

‘Article 400

of the “anticipated arrival record” message from the
office of destination for the purpose of applying
Article 361(3) mutatis mutandis;

The authorised consignor shall lodge a transit declaration at
the office of departure. The release of goods may not take
place before the end of the time limit provided for in
Article 399(b).’

(c)

the excluded categories or movements of goods.’

73. Article 408 is replaced by the following:

68. Article 401 is deleted.

‘Article 408

69. Article 402 is replaced by the following:

‘Article 402

The authorised consignor shall enter into the computerised
system, where appropriate,
the itinerary prescribed in
accordance with Article 355(2), the period prescribed in
accordance with Article 356 within which the goods must
be presented at the office of destination, as well as the
number, the type and the mark of the seals.’

70. Articles 403 and 404 are deleted.

71. Article 406 is replaced by the following:

‘Article 406

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

2. The principal shall have fulfilled his obligations under
Article 96(1)(a) of the Code, and the Community transit
procedure shall be deemed to have ended, when 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,
the identification measures having been duly observed.

3. At the carrier's request the authorised consignee shall
issue the receipt provided for in Article 362, which shall
apply mutatis mutandis,
in respect of each consignment
delivered in accordance with paragraph 2.’

72.

In Article 407, paragraph 1 is replaced by the following:

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 respon-
the goods by the “arrival
sible of
the arrival of
notification” message including all
incidents during
transport;

(b) wait for the “unloading permission” message before

starting the unloading;

(c)

after having received the “unloading permission”
message, send at the latest by the third day following
the arrival of the goods, the “unloading remarks”
message including all differences to the office of
in accordance with the procedure laid
destination,
down in the authorisation;

(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.

introduce the data
2. The office of destination shall
constituting the “control results” message in the compu-
terised system.’

74. Article 408a is deleted.

75.

In Article 441(1), the first subparagraph is replaced by the
following:

‘1. Articles 353(5) and point 23 of Annex 37d shall apply
to any loading lists which accompany the consignment
note CIM or the TR transfer note.’

‘1. The authorisation shall specify in particular:

76.

In Article 442, paragraph 1 is replaced by the following:

(a)

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

(b) when the authorised consignee receives, via the
“Unloading permission” message, the relevant data

‘1. Where the Community transit procedure is applicable,
Articles 412 to 441 shall not preclude the use of the
procedures laid down in Articles 344 to 362, 367 and
point 22 of Annex 37d, and Articles 415 and 417 or 429
and 432 shall nevertheless apply.’

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77. Article 450a is replaced by the following:

‘Article 450a

The time limit referred to in the third indent of Arti-
cle 215(1) of the Code shall be:

— seven months from the latest date on which the goods
should have been presented at the office of destina-
tion, unless a request for recovery within the meaning
of Article 365a has been sent,
in which case this
period is extended by a maximum of one month, or

— one month from the expiry of the time limit referred
to in Article 365(5), where the principal has provided
insufficient or no information.’

78.

In Article 450c, paragraph 1 is replaced by the following:

‘1. Where the procedure has not been discharged, the
customs authorities of the Member State of departure shall,
for
within nine months of
presentation of the goods at the office of destination, notify
the guarantor that the procedure has not been discharged.’

the prescribed time limit

79.

In Article 450d, the second paragraph is replaced by the
following:

customs office of destination or exit using the “anticipated
arrival record” message.

5. The TIR carnet particulars shall be used to determine
any legal consequences arising from a discrepancy between
the electronic TIR carnet data and the particulars in the TIR
carnet.

6. The obligation to lodge the TIR carnet data by means
of a data-processing technique may only be waived in the
following exceptional cases:

(a)

(b)

(c)

the customs authorities’ computerised transit system
is not functioning;

the application for lodging the TIR carnet data by
means of a data-processing technique is not function-
ing;

the network between the application for lodging the
TIR carnet data by means of a data-processing
technique and the customs authorities is not function-
ing.

7. The waiver provided for in point
(b) and (c) of
paragraph 6 shall be subject to the approval of the customs
authorities.’

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

82.

In Article 454a(2), the following point (d) is inserted:

‘(d) use a data-processing technique to communicate with

the customs office of destination.’

83. Article 454b is replaced by the following:

80.

In Article 453(2) ‘Article 314b’ is replaced by ‘Article 314’.

‘Article 454b

81. Article 454 is replaced by the following:

‘Article 454

1. This section shall apply to the transport of goods under
cover of TIR carnets within the customs territory of the
Community.

2. The messages referred to in this section shall conform
to the structure and particulars defined by the customs
authorities in agreement with each other.

3. The TIR carnet holder shall lodge the TIR carnet data
by means of a data-processing technique in accordance with
the structure and corresponding particulars set out
in
Annexes 37a and 37c at the customs office of departure or
entry.

4. On release of the goods for the TIR operation, the
customs office of departure or entry shall print a transit
accompanying document to be kept with Voucher No 2
the electronic data to the declared
and shall

transmit

specified in the

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

(a)

(b)

(c)

(d)

he shall
immediately inform the customs office of
destination of the arrival of the goods by the “arrival
notification” message, including information concern-
ing any irregularities or incidents that occurred during
transport;

he shall wait for the “unloading permission” message
before unloading;

he shall without delay, enter
unloading into his records;

the results of

the

he shall send at the latest on the third day following
the arrival of
the goods the “unloading remarks”
message including information concerning any irre-
to the customs office of
gularities or
destination.

incidents

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2. The authorised consignee shall ensure that the TIR
carnet and the
transit accompanying document are
presented, without delay, to the customs authorities at the
customs office of destination. Those authorities
shall
complete counterfoil No 2 of the TIR carnet and shall
ensure that the TIR carnet is returned to the TIR carnet
holder or to the person acting on his behalf. Voucher No 2
shall be retained by the customs office of destination or
exit.

3. The date of termination of the TIR operation shall be
the date of
the entry into the records referred to in
paragraph 1(c).

However, in cases where any irregularity or incident has
occurred during transport, the date of termination of the
TIR operation shall be the date of the “control results”
message referred to in Article 455(4).

4. At the request of the TIR carnet holder, the authorised
consignee shall issue a receipt, certifying the arrival of the
goods at the premises of the authorised consignee and
transit accompanying
to the
containing a reference
document and the TIR carnet. The receipt shall not be
used as proof of termination of the TIR operation within
the meaning of Article 1(d) of the TIR Convention or of
Article 455b.

5. The customs office of destination shall introduce the
“control results” message in the computerised system.

shall notify the arrival to the customs office of departure or
entry by the “arrival advice” message.

The customs office of departure or entry shall notify the
to the originally declared customs office of
arrival
destination or exit with 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
been terminated within the meaning of Article 455b.

Except where justified, the customs office of destina-
4.
tion or exit shall forward the “control results” message to
the office of departure or entry at the latest on the third day
following the day the goods are presented at the customs
office of destination or exit. However, where Article 454b
applies, the customs office of destination shall forward the
“control results” message to the customs office of departure
or entry at the latest on the sixth day following the arrival
of the goods to the premises of the authorised consignee.

The customs authorities shall also send the data foreseen in
Annex 10 of the TIR Convention.

5. Where Article 454(6) applies, the customs authorities
of the Member State of destination or exit shall return the
appropriate part of Voucher No 2 of the TIR carnet to the
customs authorities of the Member State of departure or
entry without delay and at the latest within eight days from
the date when the TIR operation was terminated.’

The customs authorities shall also send the data foreseen in
Annex 10 of the TIR Convention.

86. Article 455a is replaced by the following:

6. Where the authorised consignee's data processing
application is not functioning, the competent authorities
may permit other methods to communicate with the
customs authorities at the customs office of destination.’

84.

In Article 454c, paragraph 2 is replaced by the following:

the TIR operation, within the
‘2. The termination of
meaning of Article 1(d) of the TIR Convention, shall have
occurred when the requirements of Article 454b(1) and (2)
first sentence have been met.’

85. Article 455 is replaced by the following:

‘Article 455a

1. When the customs authorities of the Member State of
departure or entry have not received the “arrival advice”
message by the time limit within which the goods must be
presented at the customs office of destination or exit, or
have not received the “control results” message within six
days after the “arrival advice” message has been received,
those authorities shall consider
initiating the enquiry
to obtain information needed to
procedure in order
discharge the TIR operation or, where this is not possible:

— to establish whether a customs debt has been

incurred,

‘Article 455

— to identify the debtor, and

1. The customs office of destination or exit shall complete
counterfoil No 2, retain Voucher No 2 and the transit
accompanying document and shall use the “arrival advice”
message to notify the customs office of departure or entry
of the arrival of the goods on the day they are presented at
the customs office of destination or exit.

2. Where the TIR operation is terminated at another
customs office than that declared initially in the transit
declaration, the new customs office of destination or exit

— to determine the customs authorities responsible for

entry in the accounts.

2. The enquiry procedure is initiated at the latest seven
days after the expiry of one of the time limits referred to in
paragraph 1, except in exceptional cases defined by the
Member States in agreement with each other. If the customs
authorities
the TIR
operation has not been terminated, or suspect that to be
the case, they shall initiate the enquiry procedure forthwith.

information earlier

receive

that

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If the customs authorities of the Member State of
3.
departure or entry have only received the “arrival advice”
message,
initiate the enquiry procedure by
requesting the customs office of destination or exit which
has sent
the
“control results” message.

the “arrival advice” message,

to transmit

they shall

4.
If the customs authorities at the customs office of
departure or entry have not received the “arrival advice”
initiate the enquiry procedure by
message they shall
requesting the information needed to discharge the TIR
operation from the customs office of destination or exit.
This office shall reply to the request within 28 days.

5. The holder of the TIR carnet shall be requested to
provide the information needed to discharge the procedure
at the latest 28 days after the start of the enquiry procedure
with the customs office of destination or exit when the TIR
operation cannot be discharged. The holder of the TIR
carnet shall reply to the request within twenty-eight days.
At the request of the holder of the TIR carnet this period
can be extended for a further 28 days.

The customs authorities of the Member State of departure
or entry shall also inform the guaranteeing association
concerned, without prejudice to the notification to be made
in accordance with Article 11(1) of the TIR Convention,
and invite it to furnish proof that the TIR operation has
terminated.

6. Where Article 454(6) applies, the customs authorities
of the Member State of departure or entry shall initiate the
enquiry procedure referred to in paragraph 1 whenever
they have not received proof that the TIR operation has
been terminated within two months of the date of the
acceptance of the TIR carnet. To that end, these authorities
shall send the customs authorities of the Member State of
destination or exit a request together with all necessary
information. If the authorities receive information earlier
that the TIR operation has not been terminated, or suspect
that to be the case, they shall initiate the enquiry procedure
forthwith. The enquiry procedure shall also be initiated if it
transpires subsequently that proof of the termination of the
TIR operation was falsified and the enquiry procedure is
necessary to achieve the objectives of paragraph 1.

The procedure laid down in paragraph 5 shall apply mutatis
mutandis.

The customs authorities of the Member State of destination
or exit shall respond within 28 days.

7. Where an enquiry procedure establishes that the TIR
operation was terminated correctly, the customs authorities
of the Member State of departure or entry shall discharge
the procedure and shall immediately inform the guarantee-
ing association and the holder of the TIR carnet and, where
appropriate, any customs authorities that may have initiated
a recovery procedure in accordance with Articles 217 to
232 of the Code.’

87. The following Article 455b is inserted:

‘Article 455b

1. The proof that the TIR operation has terminated within
the time limit prescribed in the TIR carnet may be furnished
to the satisfaction of the customs authorities in the form of
a document certified by the customs authorities of the
Member State of destination or exit identifying the goods
the
and establishing that
customs office of destination or exit, or where Article 454a
applies, to an authorised consignee.

they have been presented at

2. The TIR operation shall also be considered as having
been terminated where the TIR carnet holder or
the
guaranteeing association present, to the satisfaction of the
customs authorities, one of
the following documents
identifying the goods:

(a)

(b)

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

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

3. The documents mentioned in point (a) and (b) may be
replaced by copies or photocopies, certified as true copies
by the body which certified the original documents, by the
authorities of the third countries concerned or by the
authorities of one of the Member States.’

88. Article 456 is amended as follows:

(a)

in paragraph 1 the following subparagraph is added:

‘The time limit referred to in the third indent of
Article 215(1) of the Customs Code shall be seven
months from the latest date on which the goods
should have been presented at the customs office of
destination or exit.’;

(b)

paragraph 2 is replaced by the following:

‘2. Articles 450b and 450d shall apply mutatis
mutandis to the recovery procedure relating to the TIR
procedure.’

89. Article 457b is replaced by the following:

‘Article 457b

1. Where a TIR operation concerns the same goods as
those specified in Article 340a or where the customs
authorities consider it necessary, the customs office of
departure or entry may prescribe an itinerary for the
consignment.

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2. The customs authorities of the Member State in which
the consignment is located shall record the relevant details
on the transit accompanying document and the TIR carnet
counterfoil No 1 in cases where:

the itinerary is changed on application by the TIR
carnet holder;

(a)

(b)

Number: 9

The data group shall be used if the transit declaration
concerns goods referred to in the list in Annex 44c.

Sensitive goods code

(box 31)

the carrier has diverged from the prescribed itinerary
in the case of force majeure.

Type/Length: n ..2

The customs office of destination or exit shall enter the
relevant information into the computerised system.

3.
In the cases referred in paragraph 2(b), the consign-
ment, the transit accompanying document and the TIR
carnet shall be presented without delay to the nearest
customs authorities.’

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

Sensitive quantity

(box 31)

Type/Length: n ..11,3

90.

In Article 458(1)
subparagraph is replaced by the following:

sentence of

last

the

the second

‘The Commission shall communicate this information to
the other Member States via the official website of the
European Union on the Internet.’

91.

In Article 496, point (c) is deleted.

92.

In Article 843 paragraph 2 is deleted.

attribute

shall be used when the

The
transit
declaration concerns goods referred to in the list in
Annex 44c.’

(c)

In Data Group ‘GOODS ITEM — PACKAGES’ (box
31), the text of the attributes ‘Marks and number of
packages’,
and ‘Number of
packages’ are replaced by the following:

‘Kind of packages’

‘Marks and numbers of packages

(box 31)

93.

In Annex 30A, Point 1. Introductory Notes to the tables,
Note 5 Simplified procedures, point 5.1, the figure ‘288’ is
deleted.

Type/Length: an ..42

94.

In Annex 37, Title I, Point A, (c) the first phrase is replaced
by the following:

‘(c) where Community rules specifically provide for their
use,
the
in particular within the framework of
Community transit procedure for the transit declar-
ation for travellers and for the fallback procedure.’

contains other

The attribute shall be used if the attribute “Kind of
packages”
codes presented in
Annex 37c 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.

Kind of packages

(box 31)

95. Annex 37a, Title II, Point B ‘Particulars on the data of the

transit declaration’, is amended as follows:

Type/Length: a2

(a)

In Data Group ‘TRANSIT OPERATION’,
in the
particular ‘Identity crossing border’ (box 21), the text
is replaced by the following:

The packaging codes listed under Box 31 of Annex 38
shall be used.

‘Type/Length: an ..27

Number of packages

(box 31)

The use of this attribute is optional for Member States
in accordance with Annex 37.’

Type/Length: n ..5

(b)

In Data Group ‘GOODS ITEM — SGI Codes’ (box 31),
the text is replaced by the following:

‘SGI Codes

(box 31)

contains other

The attribute shall be used if the attribute “Kind of
packages”
codes presented in
Annex 37c than those for bulk (VQ, VG, VL, VY, VR
or VO) or for “unpacked” (NE, NF, NG). It may not be
used if the attribute “Kind of packages” contains one
of the previously mentioned codes.’

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(d)

In Data Group ‘GOODS ITEM-PRODUCED DOCU-
MENTS/CERTIFICATES’
the text under
‘Number: 99’ is replaced by the following:

(box 44),

103. Annex 45b is amended as set out in Annex V to this

Regulation.

‘The data group shall be used for TIR messages. In
other cases, it shall be used according to Annex 37. If
the data group is used, at least one of the following
attributes shall be used.’

104. In Annex 46b, the second column of the table is amended

as follows:

(a)

the observation for criterion 1 ‘Sufficient experience’
is replaced by the following:

96.

In Annex 37c, the following points 9 and 10 are added:

For the attribute “Declaration type” (box 1): for TIR

‘9.
declarations, use the code “TIR”.

For the attribute “Guarantee type” (box 52): for TIR

10.
messages use the code “B”.’

97. Annex 37d, set out in Annex I to this Regulation,

is

inserted.

98. Annex 38 is amended as set out in Annex II to this

Regulation.

99.

In Annex 44a, Title I, point 1 is replaced by the following:

‘1. Definition

1.1. The loading list means a document having the

characteristics described in this Annex.

1.2.

It can be used with the transit declaration within the
framework of the application of Article 353(2).’

100. Annex 44b is amended as follows:

(a)

point 3.1 is replaced by the following:

‘Proof of sufficient experience is provided by the
regular and correct use of the Community transit
procedure, in the capacity of principal, over one of the
following periods, prior to requesting a reduction:

— six months

for
cle 380(2)(a) and Article 381(1),

the

application of Arti-

— one year for the application of Article 380(2)(b)

and Article 381(2)(a),

— two years for the application of Article 380(3)

and Article 381(2)(b).’;

(b)

the observation for criterion 2 ‘High level of
cooperation with the customs authorities’ is replaced
by the following:

‘A principal achieves a high level of cooperation with
the customs authorities by incorporating in the
management of his operations specific measures
which thereby make it easier for the authorities to
carry out checks and protect the interests involved.

Providing they satisfy the customs authorities, such
measures may relate to, inter alia:

‘3.1. The forms shall be printed on paper sufficiently
strong to prevent easy tearing or creasing in
normal use. The paper shall be white.’;

— particular methods
declarations, or

of

completing

transit

(b)

point 4.3. is replaced by the following:

‘4.3. The forms shall show the name and address of
the printer, or a mark by which it may be
identified, and an identification number.’

101. Annex 44c is replaced by the text set out in Annex III to

this Regulation.

— the content of

principal providing
additional
where this is not mandatory, or

such declarations, with the
information,

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

102. Annex 45a is amended as follows:

105. Annex 47a is amended as follows:

(a)

in Chapter I, copy B of the specimen of the ‘Transit
accompanying document’ is deleted.

(a)

point 1 is replaced by the following:

(b) Chapter II is replaced by the text set out in Annex IV

to this Regulation.

‘1.
Situations where use of the comprehensive guarantee
for a reduced amount or the comprehensive guarantee may
be prohibited temporarily

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1.1. Temporary prohibition of

the
comprehensive guarantee for a reduced amount

the use of

“special

circumstances”

referred to in
The
Article 94(6) of the Code mean a situation in
which it has been established, in a significant
involving more than one
number of cases
smooth
risk the
principal and putting at
functioning of the procedure that,
in spite of
the application of Article 384 and Article 9 of
the Code, the comprehensive guarantee for a
reduced amount referred to in Article 94(4) of
to ensure
the Code is no longer sufficient
payment, within the prescribed time limit, of
the customs debt arising when any of the goods
referred to in the list in Annex 44c, are removed
from the Community transit procedure.

1.2. Temporary prohibition of the use of a compre-

hensive guarantee

a

it

the Code,

situation where

The “large-scale fraud”
referred to in Arti-
is
cle 94(7) means
established that, in spite of the application of
Article 384, Article 9 of the Code and, where
appropriate, Article 94(6) of
the
comprehensive guarantee referred to in Arti-
cle 94(2)(b) of the Code is no longer sufficient to
ensure payment, within the time limit pre-
scribed, of the customs debt arising when any of
the goods referred to in the list in Annex 44c,
removed from the Community transit
are
procedure. In this connection account should
be taken of the volume of goods removed and
the circumstances of their removal, particularly
if
from internationally organised
these result
criminal activities.’;

(b)

in point 2, point 2.2 is deleted;

(c)

in point 3, the second indent is deleted;

(d)

in point 4, point 4.3. is replaced by the following:

106. In Annex 51b, point 1.2.1. is replaced by the following:

‘1.2.1. Where a comprehensive guarantee may not be used
because the goods are included in the list
in
Annex 44c, the following must be entered in box
8 of the certificate:

— Limited validity — 99200’

107. Annex 67 — Application and Authorisation Forms — is

amended as follows:

(a)

(b)

in the second line of the heading, between the word
‘Articles’ and ‘292’, the numbers ‘253b’, ‘253c’, ‘253h’
and ‘253l’ are inserted;

after
the General Remarks and before the form
‘Application for Authorisation to use a customs
procedure with economic impact/end-use’, the forms
and the Explanatory Notes set out in Annex VI to this
Regulation are inserted;

(c)

after the form ‘Authorisation to use outward proces-
sing, Continuation form’, the heading ‘EXPLANATORY
NOTES’ is replaced by the following:

‘EXPLANATORY NOTES TO THE FORM FOR
CUSTOMS
PROCEDURES WITH ECONOMIC
IMPACT AND END-USE’

Article 2

By 1 January 2012, customs authorities shall carry out a
reassessment in accordance with Article 253(8) of Regulation
simplified
(EEC) No 2454/93 of
declaration or the local clearance procedure granted before the
date referred to in Article 3(3) of this Regulation and issue new
authorisations in accordance with Regulation (EEC) No 2454/93
as amended by this Regulation.

authorisations

the

for

Article 3

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

2.
Points (2), (3), (5) to (12), (27) to (48), (51) to (76), (92),
(94), (95)(a)(b) and (c), (97) to (100) and (102) to (106) of
Article 1 shall apply from 1 July 2008.

‘4.3. When the competent authorities grant a deroga-
tion they shall endorse box 8 of the compre-
hensive guarantee certificate, with the following
phrase:

Points (1), (4), (13), (14), (16) to (24), (26), (80) to (85), (87),
3.
(89), (90), (91), (95)(d), (96), (101) and (107) of Article 1 shall
apply from 1 January 2009.

— UNRESTRICTED USE — 99209’.

Points (49), (50), (77), (78), (79), (86) and (88) of Article 1

4.
shall apply from 1 July 2009.

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5.

Points (15), (25), and (93) of Article 1 shall apply from 1 January 2011.

6. Article 1(2) shall apply until 30 June 2009.

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

Done at Brussels, 17 November 2008.

For the Commission

László KOVÁCS

Member of the Commission

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ANNEX I

‘ANNEX 37d

(referred to in Article 353(2)(b))

PART I

FALLBACK PROCEDURE

CHAPTER I

General provisions

1.

This Annex lays down specific provisions for use of the fallback procedure, under Article 353(2), in the following
cases:

(a)

for travellers:

— where the customs authorities’ computerised system is not functioning;

(b)

for principals, including authorised consignors:

— where the customs authorities’ computerised system is not functioning, or

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

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

Part I, Titles VII, VIII and Part II, Title II, Chapter 4, Sections 1, 2 and 3, subsections 1 to 7 shall apply to the fallback
procedure unless otherwise provided in points 3 to 31 of this Annex.

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
used documentation is limited to the following:

— use of a Single Administrative Document (SAD),

— use of a SAD printed out on plain paper by the trader system as foreseen in Annex 37, or

— the SAD may be replaced by the layout of the Transit Accompanying Document (TAD) with the agreement of
the customs authorities where the trader’s needs are considered justified by the customs authorities.

For the implementation of point 3.1, third indent, of this Annex the TAD shall be completed in accordance with
Annexes 37 and 45a.

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

2.

3.

3.1.

3.2.

3.3.

CHAPTER II

Implementing rules

4.

Unavailability of the customs authorities’ computerised system.

4.1.

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

— the transit declaration shall be completed and produced to the office of departure in three copies in
accordance with Annex 37 for the SAD and established in conformance with Annexes 37 and 45a for the
TAD,

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

computerised system,

— the fallback procedure shall be indicated on the copies of the transit declaration with the stamp, conforming
to the specimen in Part II of this Annex, in box A of the single administrative document (SAD) or in the place
of the MRN and the barcode on the TAD,

— where a simplified procedure is used the economic operator shall fulfil all the obligations and conditions
regarding the entries to be made in the declaration and the use of the special stamp referred to in points 26 to
29, using respectively boxes D and C,

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

authorised consignor where a simplified procedure is used,

— where the TAD layout is used, no barcode nor 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 owing to the failure of the system, shall be
cancelled. The economic operator is required to provide information to the customs authorities each time a
declaration is submitted to the system but subsequently the fallback procedure shall be used for that declaration.

4.3.

The customs authority shall monitor the use of the fallback procedure in order to avoid its misuse.

5.

Unavailability of the principal’s computer system and/or network.

— The provisions set out in point 4 shall apply excluding the provisions of the simplified procedure.

— The principal shall inform the customs 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 must be applied,

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

available again,

— in these circumstances or in the event of network deficiencies when 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 assess whether its conditions are still met.

7.

Data-capture by national authorities.

However, in the cases referred to in points 5 and 6, national customs authorities may allow economic operators to
present the transit declaration in one copy (making use of the SAD or, where relevant, of the layout of the TAD) to
the office of departure in order to have it processed by the customs computerised system.

CHAPTER III

Operation of the procedure

8.

9.

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

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.

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10.

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 “T1”, “T2” or “T2F” symbol, as appropriate.

11.

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 the provisions of point 10 have not been complied with, the goods shall be
deemed to be moving under the T1 procedure.

12.

Signing of the transit declaration and principal’s undertaking.

By signing the transit declaration the principal assumes responsibility for complying with the provisions of
Article 199(1).

13.

Identification measures.

Where Article 357(4) 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.

14.

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.

15.

Office of transit.

15.1.

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

15.2. 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 defined by the customs authorities

in agreement with each other.

16.

Presentation at the office of destination.

16.1.

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.

16.2.

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.

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

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

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16.3. Where point 16.2, second paragraph, 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 Member
State having jurisdiction over the office of departure, unless specifically authorised by the latter:

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

99204.

17.

Receipt.

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

18.

Return of Copy No 5.

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

19.

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 customs authorities of the Member State of departure
within one month of the time limit for presentation of the goods at the office of destination, those authorities shall
inform the principal and ask him to furnish proof that the procedure has ended.

20.

Enquiry procedure.

20.1. Where the customs authorities of the Member State of departure have not received proof within two months of
time limit for presentation of the goods 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 customs authorities responsible for recovery.

20.2.

If the customs 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.

20.3.

The enquiry procedure shall likewise be initiated when it is discovered ex post that proof of the end of the transit
procedure has been forged and that the enquiry procedure is necessary to meet the objectives of point 20.1.

21.

Guarantee — Reference amount.

21.1.

For the application of Article 379(1) 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 is not yet ended.

21.2.

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

22.

Comprehensive guarantee certificates and guarantee waiver certificates.

On the basis of the authorisation in accordance with Article 372(1)(a) comprehensive guarantee certificates and
guarantee waiver certificates issued by the customs authorities shall be presented at the office of departure.
Particulars of the certificates shall be entered on transit declarations.

23.

Special loading lists.

23.1.

The customs authorities may authorise principals fulfilling the general conditions listed in Article 373 to use
loading lists which do not comply with all the requirements set out in Annexes 44a, 44b, and 45.

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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 customs

authorities,

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

23.2. Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be authorised for
use as loading lists under point 23.1, even where such lists are produced by firms not using an integrated electronic
or automatic data-processing system to keep their records.

23.3.

Firms which use an integrated electronic or automatic data-processing system to keep their records and are already
authorised under points 23.1 and 23.2 to use loading lists of a special type, may also be authorised to use such lists
for Community transit operations involving only one type of goods if this facility is made necessary by the
computer programmes of the firms concerned.

24.

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.

25.

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.

26.

Authorised consignor — Pre-authentication and formalities at departure.

26.1.

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 62. The stamp may be pre-printed on the forms where the
printing is entrusted to a printer approved for that purpose.

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

26.2.

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

27.

Authorised consignor — Security measures for the stamp.

27.1.

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 customs authorities of the security measures he is taking to apply the previous subparagraph.

27.2.

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 customs authorities by whom he was authorised that he took the measures
required of him under point 27.1.

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28.

Authorised consignor — Information to be entered on declarations.

28.1. Not later than on consignment of the goods, the authorised consignor shall complete the transit declaration and,
where necessary, enter in box 44 the itinerary prescribed in accordance with Article 355(2) and, in box “D. Control
by office of departure”, the period prescribed in accordance with Article 356 within which the goods must be
presented at the office of destination, the identification measures applied and the following endorsement:

— Authorised consignor — 99206

28.2. Where the competent authorities of the Member State of departure check a consignment before its departure, they

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

28.3.

Following consignment, Copy No 1 of the transit declaration shall be sent without delay to the office of departure.
The customs authorities may provide in the authorisation that Copy No 1 be sent to the customs authorities of the
Member State of departure as soon as the transit declaration is completed. The other copies shall accompany the
goods in accordance with point 8 of this Annex.

29.

Authorised consignor — Waiver of signature.

29.1.

The authorised consignor may be authorised not to sign transit declarations bearing the special stamp referred to in
Annex 62 which are made out by an integrated electronic or automatic data-processing system. This waiver shall be
subject to the condition that the authorised consignor has previously given the customs 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.

29.2.

Transit declarations made out in accordance with point 29.1 shall contain, in the box reserved for the principal’s
signature, the following phrase:

— Signature waived — 99207.

30.

Authorised consignee — Obligations.

30.1. 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 irregularity.

30.2.

The office of destination shall make the entries provided for in point 16 of this Annex on Copies No 4 and No 5 of
the transit declaration.

31.

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

The detailed rules for the application of Article 381(4) as referred to in Annex 47a are supplemented by the
following provisions:

31.1.

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 x 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 18, the office of destination shall return Copy No 5 of any transit
declaration endorsed with this phrase no later than on the working day following that on which the
consignment and the requisite copies of the declaration were presented at that office. Where such a
consignment is presented to an authorised consignee within the meaning of Article 406, he shall send Copy
No 5 to his local office of destination no later than on the working day following that on which he took
receipt of the consignment.

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

When the use of the comprehensive guarantee has been prohibited temporarily for goods referred to in the list in
Annex 44c, holders of comprehensive guarantees may, upon request, use an individual guarantee. However, the
following special condition shall apply:

— this individual guarantee can be used, within the framework of the fallback procedure, only within the office

of departure identified in the guarantee instrument.

PART II

SPECIMEN OF STAMP

NCTS FALLBACK PROCEDURE

NO DATA AVAILABLE IN THE SYSTEM

INITIATED ON____________________

(Date/hour)

(dimensions: 26 × 59 mm, red ink)’

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ANNEX II

In Annex 38 of Regulation (EEC) No 2454/93, the following Title III is added:

‘TITLE III

TABLE OF LINGUISTIC REFERENCES AND OF THEIR CODES

Linguistic references

Codes

Limited validity — 99200

Waiver — 99201

— 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 derîgums

— LT Galiojimas apribotas

— HU Korlátozott érvényû

— MT Validità limitata

— NL Beperkte geldigheid

— PL Ograniczona ważność

— PT Validade limitada

— RO Validitate limitată

— SL Omejena veljavnost

— SK Obmedzená platnost'

— FI Voimassa rajoitetusti

— SV Begränsad giltighet

— EN Limited validity

— BG Освободено

— CS Osvobození

— DA Fritaget

— DE Befreiung

— EE Loobutud

— EL Απαλλαγή

— ES Dispensa

— FR Dispense

— IT Dispensa

— LV Derīgs bez zīmoga

— LT Leista neplombuoti

— HU Mentesség

— MT Tneħħija

— NL Vrijstelling

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Linguistic references

Codes

— PL Zwolnienie

— PT Dispensa

— RO Dispensă

— SL Opustitev

— SK Oslobodenie

— FI Vapautettu

— SV Befrielse.

— EN Waiver

— BG Алтернативно доказателство

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

— BG Различия: митническо учреждение, където стоките са представени

…… (наименование и страна)

Differences: office where goods were pre-
sented …… (name and country) — 99203

— 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 Differenze: ufficio al quale sono state presentate le merci ……

(nome e paese)

— LV Atšķirības: muitas

iestāde, kurā preces

tika uzrādītas ……

(nosaukums un valsts)

— LT Skirtumai:

įstaiga, kuriai pateiktos prekės …… (pavadinimas ir

valstybė)

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Linguistic references

Codes

— 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)

— 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)

— BG Излизането от …………… подлежи на ограничения или такси

съгласно Регламент/Директива/Решение № …,

— CS Výstup ze …………… podléhá omezením nebo dávkám podle

nařízení/směrnice/rozhodnutí č …

— 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 … territooriumilt väljumine on aluseks piirangutele ja 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 …

Exit from …………… subject to restric-
tions or charges under Regulation/Directive/
Decision No ... — 99204

— 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 Nr. …,

— LT Išvežimui

iš …………… taikomi apribojimai arba mokesčiai,

nustatytiReglamentu/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

opłatom 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 impozitelor prin

Regulamentul/Directiva/Decizia 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

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Linguistic references

Codes

— 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 …

— BG Освободено от задължителен маршрут

Prescribed itinerary waived — 99205

— 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

— 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

— 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

Authorised consignor — 99206

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Linguistic references

Codes

Signature waived — 99207

COMPREHENSIVE GUARANTEE PROHIB-
ITED — 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

— BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ

— CS ZÁKAZ SOUBORNÉ JISTOTY

— 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 TILOS

— 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

— BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ

UNRESTRICTED USE — 99209

— CS NEOMEZENÉ POUŽITÍ

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Linguistic references

Codes

— DA UBEGRÆNSET ANVENDELSE

— DE UNBESCHRÄNKTE VERWENDUNG

— EE PIIRAMATU KASUTAMINE

— ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ

— ES UTILIZACIÓN NO LIMITADA

— FR UTILISATION NON LIMITÉE

— 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

— 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 Diverşi

— SL Razno

— SK Rôzne

— FI Useita

— SV Flera

— EN Various

— BG Насипно

— CS Volně loženo

— DA Bulk

— DE Lose

— EE Pakendamata

— EL Χύμα

Various — 99211

Bulk — 99212

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Linguistic references

Codes

— 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

— BG Изпращач

— CS Odesílatel

— DA Afsender

— DE Versender

— EE Saatja

— EL Αποστολέας

— ES Expedidor

— FR Expéditeur

— IT Speditore

— LV Nosūtītājs

— LT Siuntėjas

— HU Feladó

— MT Min jikkonsenja

— NL Afzender

— PL Nadawca

— PT Expedidor

— RO Expeditor

— SL Pošiljatelj

— SK Odosielateľ

— FI

Lähettäjä

— SV Avsändare

— EN Consignor’

Consignor — 99213

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ANNEX III

‘ANNEX 44c

GOODS INVOLVING HIGHER RISK OF FRAUD

(referred to in Article 340a)

1

2

3

4

5

HS code

Description of the goods

Minimum
quantities

Sensitive goods
code (1)

Minimum rate of
individual
guarantee

Meat and edible offal, of the poultry of
heading 0105, of fowls of the species Gallus
Domesticus, frozen

3 000 kg

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

7 000 kg

—

—

—
—
—

Spirits, liquors and other spirituous bev-
erages

5 hl

2 500 EUR/hl
pure alcohol

0207 12

0207 14

1701 11

1701 12
1701 91
1701 99

2208 20

2208 30
2208 40
2208 50
2208 60
2208 70
ex 2208 90

2402 20

Cigarettes containing tobacco

35 000 pieces

2403 10

Smoking tobacco, whether or not contain-
ing tobacco substitutes in any proportion

35 kg

1

120 EUR/1 000
pieces

—

(1) Where the transit data are exchanged using electronic data-processing techniques 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 IV

‘CHAPTER II

Explanatory notes and particulars (data) for the Transit Accompanying Document

The paper to be used for the Transit Accompanying Document can be of green colour.

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

1.

MRN (movement reference number)

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

Field

Content

Field type

Examples

1

2

3

4

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

Numeric 2

Identifier of the country from which move-
ment originates (ISO alpha 2 country code)

Alphabetic 2

97

IT

Unique identifier for transit movement per
year and country

Alphanumeric 13

9876AB8890123

Check digit

Alphanumeric 1

5

Field 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 customs authorities included in the
MRN, could use up to the first 6 characters to insert the national number of the office.

Field 4 has to be filled with a value that is a check digit for the whole MRN. This field allows for the detection of an
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 (incl. list of items),

— shall not be used when there is 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 where the fallback procedure is used.

4.

Box C:

— the name of the office of departure,

— reference number of the office of departure,

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— acceptance date of the transit declaration,

— the name and the authorisation number of the authorised consignor (if any).

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 Regulation.

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 customs authorities of the
country in whose territory the transhipment is to be made.

Where those authorities consider that the Community 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 customs authorities at the office of transit or office of destination, as the case may be, have the obligation to
incorporate into the system the added data on the transit accompanying document. The data can also be incorporated
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, customs authorities may
authorise the principal to leave box 18 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.

— 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 V

In Annex 45b of Regulation (EEC) No 2454/93, Chapter II is replaced by the following:

‘CHAPTER II

Explanatory notes and the particulars (data) for the list of items

When a movement consists of more than one item, then the sheet A of the list of items shall always be printed by the
computer system and shall be attached to the 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 — acceptance date of the transit declaration.

MRN — movement reference number as defined in Annex 45a

The particulars of the different boxes at item level have 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 VI

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‘EXPLANATORY NOTES TO THE APPLICATION FORMS FOR SIMPLIFIED PROCEDURES

TITLE 1

Particulars to be entered in the various boxes of the application form

General remark:

If necessary, the requested information can be presented in a separate annex to the application form, referring to the box of
the form concerned.

Member States may require additional information.

1.

1.a

1.b

1.c

1.d

2.

Enter full name and address of the applicant. The applicant is the person to whom the authorisation will be
issued.

Enter the trader identification number.

Enter, if applicable, any internal reference number, to refer to this application in the authorisation.

Enter the relevant contact information (contact person, contact address, phone number, fax number, e-mail
address)

Indicate the type of representation for lodgement of a declaration by inserting an “X” in the appropriate box.

Indicate which type of simplified procedure (local clearance and/or simplified declaration) and which customs
procedure (for import and/or export) is applied for by inserting an “X” in the appropriate box.

2.a and b Regarding inward processing procedure, enter the code 1 for the suspension system and code 2 for the

drawback system.

Regarding re-exportation, simplified procedures will be applied for where a customs declaration is required.

3.

Enter the relevant code:

1.

2.

3.

first application for an authorisation other than a single authorisation

application for modified or renewed authorisation (also indicate the appropriate authorisation number)

first application for a single authorisation.

4.a

4.b

Indicate if the status of authorised economic operator is certified; if “YES”, enter the corresponding number.

Enter the type, reference and — if applicable — the expiry date of the relevant authorisation(s) for which the
applied simplified procedure(s) will be used; in case authorisation(s) is/are just applied for, enter the type of
applied authorisation(s) and the date of application

For the type of authorisation enter one of the following codes

Code

authorised procedure

1
2
3
4
5
6

Customs Warehouse Procedure
Inward Processing Relief
Temporary Admission
End Use
Processing under Customs Control
Outward Processing Relief

5.

Information on main accounts.

— commercial, fiscal or other accounting material.

5.a

Enter the full address of the location where the main accounts are held.

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5.b

6.

7.

7.a

7.b

7.c

8.

8.a

Enter the type of accounts (electronic or paper-based, and type of system and software in use).

Enter the number of continuation forms attached to this application.

TITLE II

Particulars to be entered in the various boxes of the continuation form for

Import and export

Information on records (customs related accounts).

Enter full address of the location where the records are held.

Enter the type of records (electronic or paper-based, and type of system and software in use).

Enter, if applicable, other relevant information regarding the records.

Information about type of goods and transactions.

Enter, if applicable, the relevant CN code; otherwise enter at least the chapters of CN and the description of the
goods.

8.b-e

Enter the relevant information on a monthly basis.

8.f

9.

At import, the applicant has the possibility to indicate that he wants to use the exchange rate valid on the first
day of the declaration period, in accordance with Article 172.

Insert an “X” in the appropriate box, if this is requested.

Enter the relevant codes for the customs procedure as set out in Annex 38 (e.g. code 40 for release for free
circulation and home use).

10.

Information on authorised locations of goods and responsible customs office.

10.a

For the local clearance procedure enter the participating Member State, using the country code (ISO alpha 2), in
which the location of the goods mentioned in box 10.b are situated.

10.b

For the local clearance procedure enter the full address of the location of the goods.

10.c

11.

12.

Enter the full name, address and contact information of the local customs office responsible for the location of
goods mentioned in box 10.b.

Enter the full name, address and contact information of the relevant customs offices where the simplified
declaration is to be lodged.

Enter, if applicable, the relevant information on the companies included in the single authorisation who act on
behalf of the holder of the single authorisation.

12.a

Enter the participating Member State, using the country code (ISO alpha 2).

12.b

Enter full name and address of the company who act on behalf of the holder of the single authorisation in the
Member State mentioned in box 12.a.

13.

14.

15.

Enter, if applicable, the full name, address and contact information of the supervising office.

Indicate, by inserting an “X” in the appropriate box, the type of simplified declaration; in case of using
commercial or other administrative documents, the type of documents in use must be specified.

Enter, if applicable, additional information or conditions which may be relevant for the simplified procedure
concerned, such as the procedure and the time limit for lodging the supplementary declaration.

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16.

At the time of application for the single authorisation, the applicant:

shall consent to the exchange of any information with the customs authorities of any other Member State and
the Commission;

may consent to publication of the non-confidential data to the public via the Internet by inserting an “X” in the
appropriate box.

Non-confidential data accessible to the wider public:

The access to the wider public shall provide the following data (with reference to the box number in the application form):

— name and address of the holder of the single authorisation for simplified procedures (box 1),

— authorisation number (allocated by the customs authority),

— the procedure(s) code as set out in Annex 38 (box 9),

— indication whether the simplified procedure have been granted for import or export (box 2.a or 2.b),

— the ISO alpha-2 country code of the Member States involved as referred to in Annex 38 (box 10a),

— name and address of companies included in the single authorisation who act on behalf of the holder of the single

authorisation (box 12.b).’