Proposal for a Council Decision relating to the position to be taken in the Cooperation Committee established by the Agreement on Cooperation and Customs Union between the European Economic Community and the Republic of San Marino in order to adopt the "omnibus" decision
Date: 2009-07-16
Institutions: European Commission
Subjects: San Marino, United States, cooperation agreement, customs union, international agreement, international trade, ratification of an agreement

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COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 16.7.2009 
COM(2009) 367 final 

Proposal for a 

COUNCIL DECISION  

relating to the position to be taken in the Cooperation Committee established by the 
Agreement on Cooperation and Customs Union between the European Economic 
Community and the Republic of San Marino in order to adopt the "omnibus" decision 

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EXPLANATORY MEMORANDUM 

On  1 April 2002  the  Agreement  on  Cooperation  and  Customs  Union  between  the  European 
Economic Community and the Republic of San Marino1 entered into force.  

The EC-San Marino Cooperation Committee, established by Article 23 of the Agreement, met 
in Brussels on 12 July 2004. It decided to deal with several issues of various natures at a later 
stage  in  a  single  comprehensive,  or  "omnibus",  decision.  As  all  the  elements  are  now 
available,  such  a  decision  can  be  prepared.  In  order  to  avoid  convening  another  Committee 
meeting, a written exchange has been suggested.  

This decision should also provide the legal basis for some practices already being applied. It 
will also update certain provisions of the agreement.  

The elements referred to above are the following: 

•  As  part  of  the  implementation  of  the  interim  agreement,  twelve  decisions  and  one 
declaration were adopted. By virtue of its Article 19, the interim agreement of 1992 ceased 
to  apply  once  the  Agreement  on  Cooperation  and  Customs  Union  entered  into  force  in 
April  2002.  However,  all  the  decisions  refer  to  the  interim  agreement  and  there  is  no 
provision  or  declaration  which  stipulates  explicitly  that  they  apply  also  to  the  current 
Agreement. Therefore, for legal clarity, the omnibus decision should contain a reference to 
these decisions. Decision No 1/92 on the rules of procedure of the Cooperation Committee 
and  Decisions  Nos 1/95  and  2/2000  on  the  list  of  customs  offices  are  exempted  as  these 
subjects are dealt with in the omnibus decision.  

•  At  the  last  meeting  of  the  Cooperation  Committee  it  was  decided  to  adopt  the  rules  of 

procedure under the interim agreement. The rules reflect the general standard. 

•  San Marino is already connected to the NCTS (computer network). 

•  Following  Council  Decision  No 2000/597/EC,  Euratom  on  the  system  of  the  European 
Communities’ own resources, the figure of 10 % for collection costs was increased to 25 % 
from 1 January 2001. 

•  The list of Italian customs offices annexed to the decision has been approved by Italy and 

San Marino. 

•  The CITES item has been introduced at the request of San Marino.  

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OJ L 84, 28.3.2002, p. 43 

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Proposal for a 

COUNCIL DECISION  

relating to the position to be taken in the Cooperation Committee established by the 
Agreement on Cooperation and Customs Union between the European Economic 
Community and the Republic of San Marino in order to adopt the "omnibus" decision 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community, and in particular Article 
300(2), second subparagraph, thereof, 

Having regard to the Agreement on Cooperation and Customs Union between the European 
Economic Community and the Republic of San Marino,  

Having regard to the proposal from the Commission, 

HAS DECIDED AS FOLLOWS: 

Article 1 

The position of the European Community in the Cooperation Committee created under Article 
23  of  the  Agreement  on  Cooperation  and  Customs  Union  between  the  European  Economic 
Community  and  the  Republic  of  San  Marino  shall  be  based  on  the  draft  decision  of  the 
Cooperation Committee attached hereto. 

The decision of the Cooperation Committee shall be published in the Official Journal. 

Article 2 

For the Council 

The President 

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"OMNIBUS" DECISION No 1/2009 OF THE EC-SAN MARINO COOPERATION 
COMMITTEE 

Draft 

of 

establishing various implementing measures  
for the Agreement on Cooperation and Customs Union 

THE EC-SAN MARINO COOPERATION COMMITTEE, 

Having regard to the Agreement on Cooperation and Customs Union between the European 
Economic Community and the Republic of San Marino2, and in particular Articles 7(2), 8(3), 
13(2) and 23(3) thereof, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

The Agreement on Cooperation and Customs Union between the European Economic 
Community and the Republic of San Marino ("the Agreement") entered into force on 1 
April 2002. 

As a result, the interim agreement on trade and customs union between the European 
Economic Community and the Republic of San Marino3 ceased to apply. 

The  EC-San  Marino  Cooperation  Committee  ("the  Committee")  is  required  by  the 
Agreement  to  take  a  number  of  decisions  for  the  proper  implementation  of  the 
Agreement.  

Article 7(2) of the Agreement provides that the Committee must determine in greater 
detail the Community provisions relating to the operation of the customs union. Given 
the  existence  of  a  Community  Customs  Code,  and  that,  for  the  moment,  customs 
clearance  is  carried  out  through  Community  customs  offices,  it  is  not  necessary  to 
establish a detailed list of the applicable provisions.  

The  Republic  of  San  Marino  is  a  party  to  the  Convention  on  International  Trade  in 
Endangered Species of Wild Flora and Fauna (CITES); the application of Community 
legislation in this area by the Republic of San Marino will aid the proper functioning 
of the customs union established by the Agreement.  

In order to comply with Article 6(4) and Article 7(1) of the Agreement, the Republic 
of  San  Marino  must  take  all  necessary  measures to apply  in  its  territory  Community 
legislation in the fields of food safety and veterinary and phytosanitary matters, to the 
extent  necessary  to  ensure  the  proper  functioning  of  the  Agreement.  Administrative 
cooperation should be established in order to assist the San Marino authorities in this 
regard. 

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OJ L 84, 28.2.2002, p. 43. 
OJ L 359, 9.12.1992, p. 14. 

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(7) 

(8) 

(9) 

Annex  II  to  the  Agreement  lists  the  customs  offices  which  may  carry  out  customs 
clearance formalities in the name and on behalf of the Republic of San Marino; since 
Italy  and  the  Republic  of  San  Marino  have  agreed  to  increase  the  number  of  offices 
with a view to promoting economic development by assisting commercial exchanges 
between the Republic of San Marino and third countries, this list should be updated. 

The  decisions  of  the  Cooperation  Committee  concerning  customs  cooperation  and 
adopted under the interim agreement remain valid. It is therefore appropriate for them 
to remain in force. 

The  Cooperation  Committee  must  decide,  in  accordance  with  Article  8(3)(b)  of  the 
Agreement, on the arrangements for making available to the Republic of San Marino 
the  import  duties  collected  for  its  account;  it  is  necessary  to  align  the  percentage 
deducted for administration costs on the percentage provided for in Article 2(3) of the 
Council Decision of 29 September 2000 on the system of the European Communities' 
own resources (2000/597/EC, Euratom)4,  

HAS DECIDED AS FOLLOWS: 

The rules of procedure of the Cooperation Committee set out in Annex I are hereby adopted. 

Article 1 

Article 2 

A  Customs  Cooperation  Committee,  tasked  in  particular  with  ensuring  the  correct  and 
uniform application of the Agreement's customs provisions and operating under the authority 
of the Cooperation Committee, is hereby set up. 

The  Customs  Cooperation  Committee  shall  be  composed  of  customs  experts  from  the 
Community  and  from  the  Republic  of  San  Marino.  The  Committee  shall  meet  alternately 
under the chairmanship of a Commission representative and a representative of the Republic 
of  San  Marino.  The  rules  of  procedure  of  the  Cooperation  Committee  shall  apply,  mutatis 
mutandis, to the Customs Cooperation Committee. 

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OJ L 253, 7.10.2000, p. 42. 

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The  Customs  Cooperation  Committee  shall  report  regularly  on  its  work  to  the  Cooperation 
Committee.  The  flow  of  information  shall  take  place  through  the  secretariat  of  the 
Cooperation Committee. The Customs Cooperation Committee shall refer to the Cooperation 
Committee  any  instances  raising  a  question  of  principle  or  the  interpretation  of  the 
Agreement. 

Article 3 

The Republic of San Marino shall apply Community customs legislation as it applies in the 
Community,  and  in  particular  the  Community  Customs  Code5  and  its  implementing 
provisions.  The  Republic  of  San  Marino  shall  apply  Community  legislation  relating  to 
international trade in endangered species of wild flora and fauna. 

In  order  to  apply  particular  customs  regimes,  and  to  apply  the  legislation  relating  to 
international trade in endangered species of wild flora and fauna, the customs territory of the 
Community  and  the  territory  of  the  Republic  of  San  Marino  shall  be  considered  a  single 
customs territory. 

Article 4 

The practical arrangements for applying Community legislation on food safety and veterinary 
and phytosanitary matters shall be agreed by the Commission departments and the authorities 
of the Republic of San Marino. 

Article 5 

In cases where a Community provision which the Republic of San Marino is required to apply 
by  virtue  of  Article 7(1)  of  the  Agreement  in  the  areas  of  customs,  common  commercial 
policy, international trade in endangered species of wild flora and fauna, agriculture, or food 
safety  or  veterinary  or  phytosanitary  matters  provides  that  a  decision  must  be  taken  by  the 
Commission  of  the  European  Communities  to  resolve  certain  issues,  such  decision  shall  be 
taken  by  the  authorities  of  the  Republic  of  San  Marino  following  agreement  by  the 
Commission.  Where  such  a  provision  provides  that  a  decision  must  be  taken  or  a 
communication  must  be  made  by  a  Member  State,  such  decision  shall  be  taken  or  such 
communication  shall  be  made  by  the  authorities  of  the  Republic  of  San  Marino.  Those 
authorities shall take into account the opinions of the Community's scientific committees and 
use as a basis for its decisions the case law of the Court of Justice and the practices followed 
by the Commission. 

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Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, 
which has been amended several times. Regulation (EEC) No 2913/92 has been replaced by Regulation 
(EC)  No  450/2008  of  the  European  Parliament  and  of  the  Council  of  23  April  2008  laying  down  the 
Community Customs Code (Modernised Customs Code), in the manner provided for in Article 188 of 
Regulation (EC) No 450/2008. 

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Article 6 

1. 
The  list  of  Community  customs  offices  authorised  to  carry  out  customs  clearance  of 
goods destined for the Republic of San Marino annexed to the Agreement shall be replaced by 
the list in Annex II. 

Customs  clearance  operations  relating  to  exports  may  be  carried  out  at  all  Italian 

2. 
customs offices, with the exception of formalities: 

–  which are carried out in customs procedures with economic impact; 

–  which concern the export of arms, works of art, precursors and dual-use products, 

which must be carried out at the offices and sub-offices listed in Annex II. 

The procedures for making available to the San Marino Exchequer import duties collected by 
the Community on behalf of the Republic of San Marino are laid down in Annex III. 

Article 7 

Article 8 

Decision  No 3/92  of  the  EC-San  Marino  Cooperation  Committee  of  22  December 
1. 
1992 on the arrangements for the provision of mutual assistance pursuant to Article 13 of the 
interim agreement between the Community and San Marino6 shall remain in force and shall 
constitute implementation of Article 23(8) of the Agreement. 

2. 
Decision  No 4/92  of  the  EC-San  Marino  Cooperation  Committee  of  22  December 
1992  on  methods  of  administrative  cooperation  for  the  implementation  of  the  interim 
agreement  and  the  procedure  for  forwarding  goods  to  the  Republic  of  San  Marino7,  as 
amended by Decision No 1/2002 of the EC-San Marino Cooperation Committee of 22 March 
20028,  shall  remain  in  force  and  shall  constitute  implementation  of  Articles 8(3)(a)  and (c) 
and Article 23(8) of the Agreement. 

This Decision shall enter into force on …………. 

Done at ………………, ……………….. 

For the Cooperation Committee 

The Chairman 

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OJ L 42, 19.2.1993, p. 29. 
OJ L 42, 19.2.1993, p. 34. 
OJ L 9, 16.4.2002, p. 23. 

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ANNEX I  

Rules of procedure of the EC-San Marino Cooperation Committee  

Article 1 

The chairmanship of the Cooperation Committee shall be held alternately for a period of six 
months as follows: 

–  from 1 January to 30 June by a representative of the Commission; 

–  from 1 July to 31 December by a representative of the Republic of San Marino. 

Article 2 

The Chairman of the Cooperation Committee shall determine, following the agreement of the 
two  delegations,  the  date  and  place  of  meetings.  These  shall  take  be  held  alternately  in 
Brussels and in San Marino. 

Article 3 

Before  each  meeting  the  Chairman  shall  be  informed  of  the  expected  composition  of  each 
delegation. 

Article 4 

The Chairman shall draw up a provisional agenda for each meeting. This shall be sent to the 
two delegations no later than fifteen days before the start of the meeting. 

The provisional agenda shall include items for which documentation has been sent to the two 
delegations no later than the date on which the provisional agenda is sent. 

The  Chairman  may,  with  the  agreement  of  both  delegations,  shorten the  deadlines  provided 
for in the previous paragraphs to take account of particular circumstances. 

The agenda shall be adopted by the Cooperation Committee at the beginning of each meeting. 
The  inclusion  in  the  agenda  of  any  item  other  than  those  in  the  provisional  agenda  shall  be 
done with the agreement of the Community and the Republic of San Marino. 

Article 5 

Unless otherwise decided, the meetings of the Cooperation Committee shall not be public. 

Without  prejudice  to  other  applicable  provisions,  the  deliberations  of  the  Cooperation 
Committee shall be covered by the obligation of professional secrecy, except in so far as the 
Committee decides otherwise. 

The deliberations of the Cooperation Committee may take place by written procedure if the 
Community and the Republic of San Marino so agree. 

Article 6 

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Acts adopted by the Cooperation Committee shall be signed by the Chairman. 

Article 7 

Article 8 

Recommendations  and  decisions  of  the  Cooperation  Committee  under  Article 23  of  the 
Agreement  shall  be  entitled  "Recommendation"  or  "Decision"  followed  by  a  serial  number 
and a reference to their subject matter. 

Recommendations  and  decisions  of  the  Cooperation  Committee  shall  be  forwarded  to  the 
addressees referred to in Article 10 below. 

Article 9 

A  record  of  the  conclusions  adopted  by  the  Cooperation  Committee  shall  be  established  by 
mutual agreement. 

Secretariat  services  shall  be  provided  jointly  by  a  representative  of  the  Commission  and  a 
representative of the Republic of San Marino. 

Article 10 

All communications from the Chairman that are provided for in these rules of procedure shall 
be forwarded to the Commission and to the Republic of San Marino. 

Article 11 

The  Contracting  Parties  shall  each  defray  the  expenses  they  incur  by  reason  of  their 
participation in the meetings of the Cooperation Committee, both with regard to staff, travel 
and subsistence expenditure and to postal and telecommunications expenditure. 

Expenses related to the practical organisation of meetings (premises, requisites, etc.) shall be 
borne  either  by  the  Community  or  by  the  Republic  of  San  Marino  depending  on  where  the 
meeting is held. 

The  official  languages  of  the  Cooperation  Committee  shall  be  the  official  languages  of  the 
European Community. 

Article 12 

Article 13 

Correspondence intended for the Cooperation Committee shall be addressed to its Chairman 
at the Secretariat of the Cooperation Committee, using the address of the Commission of the 
European Communities. 

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ANNEX II  

List of Community customs offices  
authorised to carry out the customs clearance of goods 

- ANCONA  Circoscrizione  Doganale  di  Ancona,  Ufficio  Stazione  Marittima,  Sezione 
Aeroporto di Falconara, 

- BOLOGNA  Dogana  aeroporto  Guglielmo  Marconi,  Borgo  Panigale,  e  sezione  pacchi 
postali 

- FORLI 

Centrale, sezione aeroporto Ridolfi e sezione di Cesena, 

- GENOVA  Centrale,  sezione  arrivi  mare  e  arrivi  terra,  sezione  molo  vecchio  porto  di 
Voltri, sezione porto Passo Nuovo, sezione magazzini generali Rivarolo e Genova aeroporto, 

- GIOIA TAURO 

Ufficio delle Dogane di Gioia Tauro, 

- LA SPEZIA  Ufficio delle Dogane di La Spezia, 

- LIVORNO  Centrale e sezione porto industriale, 

- MILANO II  Dogana principale Somma Lombardo, Aeroporto Malpensa, 

- ORIO AL SERIO  Aeroporto, 

- RAVENNA  Centrale, sezione San Vitale e sezione Setramar, 

- RIMINI 

Centrale e sezione aeroporto Miramare, 

- ROMA II  Centrale, sezione pacchi postali, sezione aerostazione merci Alitalia e sezione 
aeroporti di Roma, 

- TARANTO  Ufficio delle Dogane di Taranto, 

- TRIESTE  Centrale,  sezioni  di  Punto  Franco  Nuovo,  sezione  Punto  Franco  Vecchio, 
sezione porto industriale e sezione pacchi postali, 

- VENEZIA  Circoscrizione doganale di Venezia, Sezione Interporto di Venezia, Sezione di 
Portogruaro. 

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ANNEX III  

Procedures for making available to the San Marino Exchequer import duties collected 
by the Community on behalf of the Republic of San Marino 

Article 1 

With regard to the establishment, monitoring and making available of import duties collected 
on  goods  destined  for  San  Marino,  Article 3,  Article 6(1),  (3)(a)  and (b)  and (4), first 
subparagraph,  Article 10(1)  and  Article 17(2)  of  Regulation  (EC,  Euratom)  No 1150/20009 
shall apply mutatis mutandis. In particular, the following provisions shall apply: 

(a) the Member States and the Community shall maintain separate accounts for import duties 
collected  on  goods  destined  for  San  Marino,  identical  to  those  provided  for  as  regards  the 
Community's own resources in Article 6(1) and 6(3)(a) and (b) of the Regulation; 

(b)  the  import  duties  relating  to  T2  SM  or  T2L  SM  documents  shall  be  established  by  the 
customs offices referred to in Annex III to this Decision at the moment they are entered in the 
accounts and shall be entered in the accounts referred to in point (a). 

Where  copy  No  5  of  the  T2  SM  document  or  the  copy  of  the  T2L  SM  document,  duly 
stamped by the customs authorities of the Republic of San Marino and proving that the goods 
have  arrived  in  San  Marino,  is  not  presented  within  three  months  to  the  customs  office  of 
issue, a correction shall be made to the initial entry in the accounts. 

In this case, the import duties shall be established as Community own resources and entered 
in the accounts pursuant to Article 6(3)(a) of Regulation (EC, Euratom) No 1150/2000 or, as 
appropriate, in the separate accounts pursuant to point (b) of that paragraph. 

The procedure  referred  to  above shall apply mutatis mutandis  for compensating products or 
for  goods  in  their  unaltered  state  sold  within  the  territory  of  San  Marino  under  inward 
processing arrangements or for goods under temporary importation arrangements for which a 
customs debt has arisen; 

(c)  the  Member  States  affected  shall,  pursuant  to  the  first  subparagraph  of  Article  6(4)  of 
Regulation (EC, Euratom) No 1150/2000, submit to the Commission records of their accounts 
jointly with those relating to own resources. The records, established in the same way as for 
own resources, shall also indicate the total amount of import duties collected at each customs 
office; 

(d)  the  supporting  documents  shall  be  kept  in  accordance  with  the  first  and  second 
subparagraphs of Article 3 of Regulation (EC, Euratom) No 1150/2000. These documents and 
the documents relating to own resources shall be filed separately; 

(e) corrections to established entitlements or to the accounts made after 31 December of the 
third year following the year of the initial establishment shall not be entered in the accounts, 
except on points notified later than this date either by the Commission or by a Member State 
or by the Republic of San Marino; 

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Council  Regulation  (EC,  Euratom)  No  1150/2000  of  22  May  2000  implementing  Decision 
2000/597/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1). 

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(f)  Article 18  of  Regulation (EC,  Euratom)  No 1150/2000  shall  apply.  The  inspection 
measures in question shall also apply to the documents referred to in point (b) of this Article 
proving  that  the  goods  have  arrived  in  San  Marino.  Officials  authorised  by  the  Republic  of 
San Marino may participate in these inspection measures; 

(g)  the  Member  States  in  question  shall  credit  to  the  Commission's  account  provided  for  in 
Article  9  of  Regulation  (EC,  Euratom)  No  1150/2000,  within  the  time  limits  indicated  in 
Article 10(1) and after deduction of collection costs, the entitlements entered in the accounts 
provided for in Article 6(3)(a) and (b). 

The percentage which the Community may deduct, as collection costs, from the import duties 
collected by the Community on behalf of the Republic of San Marino is set at 25 %; 

(h)  Member  States  shall  be  released  from  the  obligation  to  place  at  the  disposal  of  the 
Commission the amounts corresponding to the duties recorded for San Marino only once the 
conditions set down in Article 17(2) of Regulation (EC, Euratom) No 1152/2000  have been 
fulfilled. 

Article 2 

The Commission shall transfer the amounts credited to an account opened by the Republic of 
San  Marino  with  thirty  days  of  notification  by  the  Member  States  that  an  amount  has  been 
credited.  The  Republic  of  San  Marino  shall  inform  the  Commission  of  the  details  of  the 
account to be credited and shall bear any charges on this account. 

Article 3 

In the implementation of points (a) and (b) of Article 1, the provisions in the Appendix shall 
apply. 

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APPENDIX 

Administrative procedure applicable in the implementation of points (a) and (b) of Article 1  

1. Completion of formalities at authorised customs offices to release goods for free circulation 

When  goods  bound  for  San  Marino  are  released  for  free  circulation,  a  T2  SM  or  T2L  SM 
document  shall  be  issued  as  appropriate.  The  import  duties  shall  be  entered  in  the  accounts 
within the time limits laid down by the relevant Community legislation. 

For  control  purposes,  duties  entered  in  the  accounts  shall  also  be  recorded  in  a  register, 
specifically  kept  for  this  purpose  by  the  customs  office  concerned,  containing  details  of  all 
imports  bound  for  San  Marino,  including  reference  to  the  goods  imported,  the  date  of 
acceptance of the import declaration, the items of charge, the amount of duty involved and the 
document issued (T2 SM or T2L SM). 

The  customs  office  shall  indicate  on  document  T2  SM  or  T2L  SM  the  deadline  of  three 
months from the date of issue of the said document for the return of copy No 5 of document 
T2 SM or the copy of document T2L SM, duly stamped by the San Marino authorities, to the 
customs office of issue. 

2. Completion of accounting formalities at authorised customs offices 

The import duties shall be entered in the "San Marino" accounts (procedure analogous to that 
detailed in Article 6(3)(a) of Regulation (EC, Euratom) No 1150/2000) in accordance with the 
provisions of that Article. 

However,  the  Italian  authorities  may  decide  not  to  make  an  entry  in  the  "San  Marino" 
accounts if the established duties for which security has been provided have been challenged 
and  might  upon  settlement  of  the  disputes  which  have  arisen  be  subject  to  change.  In  this 
case, pending the outcome of the ensuing national administrative and/or legal procedures by 
the  competent  authorities,  the  amount  of  import  duties  shall  be  recorded  in  separate  "San 
Marino" accounts. 

For  the  purposes  of  this  paragraph,  the  following  shall  be  considered  to  be  "competent 
authorities": 

-  for  any  question  relating  to  implementation  of  the  laws,  regulations  or  administrative 
provisions  applicable  to  customs  matters,  the  administrative  or  judicial  authorities  of  the 
Member  State  which  carried  out  the  customs  clearance  or,  where  appropriate,  those  of  the 
European Communities; 

-  for  any  question  relating  to  procedural  provisions  (notifications,  deadlines,  etc.),  the 
administrative  or  judicial  authorities  of  the  Member  State  which  carried  out  the  customs 
clearance; 

-  for  any  question  relating  to  implementation  of  an  implementing  measure  concerning  the 
forced  recovery  of  debts  in  the  territory  of  San  Marino,  the  judicial  authorities  of  that 
Republic. 

3. Return of supporting documents 

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The transit operation may be discharged when the supporting documents, duly stamped by the 
San Marino authorities, are returned within the three-month time limit referred to in the third 
subparagraph of paragraph 1 to the customs office of issue. 

Where copy No 5 of document T2 SM or the copy of document T2L SM is not returned to the 
office of issue within the designated time limit, an entry shall be made in the register referred 
to  above  and  a  correction  made  to  the  initial  entry  in  the  accounts.  In  this  case,  the  import 
duties shall be established as Community own resources and entered in the accounts detailed 
in  Article  6(3)(a)  of  Regulation  (EC,  Euratom)  No  1150/2000  or,  where  appropriate,  in  the 
separate accounts referred to in Article 6(3)(b) of that Regulation. 

This entry shall be without prejudice to any corrections which might prove necessary in the 
light of investigation conducted in the context of the Community transit arrangements or as a 
result  of  action  undertaken  in  the  context  of  mutual  assistance  as  laid  down  in  Decision 
No 3/92 of the EC-San Marino Cooperation Committee. 

4.  Application  of  the  specific  procedure  in  the  context  of  inward  processing  and  temporary 
importation arrangements 

The procedure  referred  to  above shall apply mutatis mutandis  for compensating products or 
for  goods  in  their  unaltered  state  sold  within  the  territory  of  San  Marino  under  inward 
processing arrangements or for goods under temporary importation arrangements for which a 
customs debt has arisen. 

EN 

14 

   EN