Proposal for a COUNCIL REGULATION on the waiver from the requirement to submit entry and exit summary declarations for Union goods that are moved across the Neum corridor
Date: 2013-01-11
Institutions: European Commission
Subjects: Bosnia and Herzegovina, Croatia, accession to the European Union, customs inspection, customs transit, derogation from EU law

EUROPEAN 
COMMISSION 

Brussels, 11.1.2013  
COM(2013) 1 final 

2013/0003 (NLE) 

Proposal for a 

COUNCIL REGULATION 

on the waiver from the requirement to submit entry and exit summary declarations for 
Union goods that are moved across the Neum corridor  

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EXPLANATORY MEMORANDUM 

1. 

LEGAL CONTEXT OF THE PROPOSAL 

Article 2 of the Act concerning the Conditions of Accession of the Republic of Croatia and 
the  Adjustments  to  the  Treaty  on  European  Union,  the  Treaty  on  the  Functioning  of  the 
European Union and the Treaty Establishing the European Atomic Energy Community (“the 
Act concerning the conditions of accession”) provides that, as from the date of accession, the 
provisions  of  the  original  Treaties  and  the  acts  adopted  by  the  institutions  before  accession 
shall be binding on Croatia under the conditions laid down in those Treaties and acts and the 
Act concerning the conditions of accession. 

Article 43 of the Act concerning the conditions of accession provides that the Council, acting 
by qualified majority on a proposal from the Commission, shall define the terms under which 
the  requirements  for  an  entry  or  exit  summary  declaration  may  be  waived  as  regards  goods 
that are being moved through the Neum Corridor.  

Regulation  (EC)  No  648/2005  of  the  European  Parliament  and  of  the  Council  of  13  April 
20051 amended Council Regulation (EEC) No 2913/92 of 12 October 19922 establishing the 
Community Customs Code ("the Code") in order to provide for an appropriate legal basis for 
risk analysis. 

According to Article 36a (1) of the Code, and subject to certain exemptions or derogations as 
laid  down  in  Article  181c  of  Commission  Regulation  (EEC)  No  2454/93  of  2  July  19933 
("CCIP")  laying  down  provisions  for  the  implementation  of  Council  Regulation  (EEC)  No 
2913/92 of 12 October 1992 establishing the Community Customs Code, goods brought into 
the customs territory of the Union shall be covered by a summary declaration ('entry summary 
declaration'). 

According  to  Article  182a  (1)  of  the  Code  and  subject  to  the  relevant  exemptions  or 
derogations as applicable under Article 842a (3) and (4) CCIP, in the case of goods that leave 
temporarily  the  customs  territory  of  the  EU  without  being  exported,  re-exported  or  placed 
under a transit procedure, an exit summary declaration shall be required. 

Articles  36b(2)  and  182d(2)  of  the  Code  require  the  use  of  electronic  data-processing 
techniques for lodging those summary declarations in order to allow the electronic exchange 
of data between customs authorities, with a view of basing customs controls on risk-analysis 
using automated systems, as required by Article 13 of the Code.  

2. 

THE NEUM CORRIDOR 

The Neum Corridor is a part of the territory of Bosnia and Herzegovina accessing the coast of 
the Adriatic Sea which divides the land territory of Croatia in two parts, thus separating the 
area  surrounding  the  city  of  Dubrovnik  from  the  rest  of  the  territory  of  the  country.  At 
present, the Adriatic Highway, a two-lane state road D8 passing through the Neum Corridor, 

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3 

OJ L 117, 4.5.2005, p. 13. 
OJ L, 302, 19.10.1992, p.1. 
OJ L 253, 11.10.1993, p.1. 

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is  the  only  land  transport  connection  between  the  area  of  Dubrovnik  and  the  rest  of  the 
territory  of  Croatia.  The  section  of  the  road  that  passes  through  the  territory  of  Bosnia  and 
Herzegovina at Neum is 9.25 km long. There are two border crossing points on the territory of 
Croatia, situated at both ends of the road mentioned in the Neum Corridor. These are Klek – 
Neum I, on the western part of the Neum Corridor, and Zaton Doli - Neum II, in the eastern 
part of the Neum Corridor. It takes about 10 to 15 minutes for a vehicle to travel the distance 
between these two points. 

The  local  economy  in  the  area  surrounding  the  city  of  Dubrovnik  is  primarily  focused  on 
tourism which is run mostly by small and medium sized enterprises dependent on supplies of 
goods  from  the  main  territory  of  Croatia  whose  value  is  usually  below  EUR  10  000  per 
consignment. 

Currently,  89%  of  the  goods  transported  through  the  Neum  Corridor  are  goods  that  have 
obtained  the  status  of  goods  in  free  circulation  in  Croatia.  They  pass  through  the  corridor 
accompanied  by  paper-based  documents  equivalent  to  the  T2L  document  as  referred  to  in 
Article 317 (2) of Regulation (EEC) N° 2454/92.  

The customs authorities of Croatia establish the identity of vehicles and goods, checking the 
accompanying commercial documents before they leave temporarily the customs territory of 
Croatia. Customs checks and controls are also to be performed, as appropriate, upon the re-
entry of the goods after crossing the Neum Corridor. The capacity for customs controls is to 
be enhanced at the time of accession of Croatia to the EU.  

The application of the customs legislation of the EU as of the date of accession of Croatia will 
entail the application of the customs formalities, risk analysis and controls for the purposes of 
safety and security as well as the electronic submission and exchange of information for that 
purpose.  This  requires  significant  investments  and  efforts  to  ensure  an  appropriate  IT 
framework.  Given  the  specific  circumstances  of  the  Neum  Corridor  the  application  of  these 
measures seems excessively burdensome and disproportionate. 

3. 

LEGAL ELEMENTS OF THE PROPOSAL 

By virtue of Article 43 of the Act concerning the conditions of accession, a special act of the 
Council has to be adopted in order to lay down the conditions for derogation from entry/exit 
summary declarations as regards goods that are being transported through the Neum Corridor.  

In  accordance  with  the  European  Union  common  position  on  that  matter1,  the  derogations 
from the submission of entry and exit summary declarations shall apply under the following 
conditions: 

– 

– 

the goods have Community status,  

the  goods  are  accompanied  by  commercial  (invoice  or  transport)  documents, 
which should contain at least the set of data required in Article 317(2) CCIP as 
well as the total value of the goods, 

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Document 12133/11 of the Council of 28 June 2011. 

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– 

– 

– 

– 

the total value of the goods transported by a vehicle shall not exceed EUR 10 
000, 

the  document  in  question  shall  be  endorsed  by  the  customs  authorities  of 
Croatia  upon  exit  of  the  goods  with  official  markings  (signature,  stamps  and 
date and time of exit), 

when deemed necessary, proper sealing of consignments or means of transport 
is performed at exit from Croatia, 

upon re-entry into the territory of Croatia, the customs authorities shall check 
the documents, the time spent for crossing the corridor, the seals (if any) and 
the goods (where appropriate). 

The  application  of  these  derogations  shall  not  prejudice  the  requirement  to  carry  out  risk 
analysis  and  controls  for  safety  and  security  purposes,  exchange  of  risk  information  in 
accordance  with  Article  4g  (2)  CCIP  and  appropriate  measures  in  case  of  irregularities. 
Croatia should provide the Commission with sufficient proof that the arrangements applied by 
the  customs  authorities  are  equivalent  to  the  standards  of  risk  analysis  laid  down  in  the  EU 
customs legislation. 

In  addition  to  the  exchange  of  risk  information  referred  to  above,  Croatia  shall  regularly 
inform  the  Commission  under  the  agreed  procedures  of  the  Common  Risk  Management 
Framework of irregularities that have been found and, where applicable, of the measures that 
have been subsequently adopted. 

A review, aimed to verify the proper application of this regime, shall be held two years after 
the date of accession.  

Where appropriate, acting on the basis of a proposal from the Commission, the Council shall 
amend or terminate this regime. 

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2013/0003 (NLE) 

Proposal for a 

COUNCIL REGULATION 

on the waiver from the requirement to submit entry and exit summary declarations for 
Union goods that are moved across the Neum corridor  

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Accession Treaty of Croatia, and in particular Article 3(4) thereof, 

Having regard to the Act concerning the Conditions of Accession of Croatia, and in particular 
Article 43 thereof, 

Having regard to the proposal from the European Commission, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

On 9 December 2011, the Member States of the Union and Croatia signed the Treaty 
concerning  the  accession  of  the  Republic  of  Croatia  to  the  European  Union 
(“Accession Treaty”). By virtue of Article 3(3) of the Accession Treaty it is to enter 
into  force  on  1  July  2013  provided  that  all  the  instruments  of  ratification  have  been 
deposited before that date.  

According  to  Article  2  of  the  Act  concerning  the  conditions  of  accession  of  the 
Republic of Croatia and the adjustments to the Treaty on European Union, the Treaty 
on the Functioning of the European Union and the Treaty Establishing the European 
Atomic  Energy  Community  (“the  Act  concerning  the  conditions  of  accession”),  as 
from the date of accession, the provisions of the original Treaties and the acts adopted 
by  the  institutions  before  accession  shall  be  binding  on  Croatia  under  the  conditions 
laid down in those Treaties and in the Act concerning the conditions of accession.  

The territory of Neum ("Neum Corridor") is a place where the territory of Bosnia and 
Herzegovina  reaches  the  Adriatic  coast,  thus  separating  the  area  of  Dubrovnik  from 
the rest of the territory of Croatia. Tourism  is  of significant importance for the local 
economy,  which  is  driven  by  small  and  medium  sized  enterprises  dependent  on 
supplies  from  the  rest  of  the  territory  of  Croatia.  The  value  of  such  supplies  usually 
does not exceed EUR 10 000 per consignment and 89 % of these goods have the status 
of goods in free circulation on the territory of Croatia.  

Article 43 of the Act concerning the conditions of accession provides that the Council, 
acting by qualified majority on a proposal from the Commission is to define the terms 
under which the requirement for an entry or exit summary declaration may be waived 
as regards Union goods that are moved across the Neum Corridor. 

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(5) 

(6) 

(7) 

(8) 

According to Articles 36a (1) and 182a (1) of Council Regulation (EEC) No 2913/92 
of  12  October  1992  establishing  the  Community  Customs  Code1  ("the  Community 
Customs Code"), goods entering or leaving the customs territory of the Union must be 
accompanied,  in  advance,  by  a  summary  declaration  submitted  electronically  which 
contains the data necessary for the performance of risk analysis. 

Given the specific characteristics of the local economy it is appropriate to provide for 
waivers  from  the  obligation  to  lodge  entry  and  exit  summary  declarations  for  Union 
goods moved across the Neum Corridor. 

Customs  authorities  should  perform  effective  risk  analysis  and  customs  security 
checks  on  the  basis  of  the  data  present  on  the  invoice  and  transport  documents, 
accompanying the goods. 

The  current  arrangements  derogate  from  the  principle  of  electronic  pre-arrival 
submission of safety and security data set up under the Community Customs Code. In 
order  to  ensure  effective  and  efficient  risk  analysis  and  controls  for  the  purposes  of 
safety and security, Croatia should ensure that the border crossing points at the Neum 
Corridor dispose of the necessary human resources, equipment and control. 

(9)  Where  a  consignment  is  found  not  to  fulfil  the  requirements  of  this  Regulation,  the 
consignment  in  question  should  not  be  allowed  to  re-enter  the  territory  of  Croatia 
unless  an  assessment  of  the  risk  involved  has  been  carried  out  and  effective  and 
targeted measures based upon a risk analysis have been adopted.  

(10) 

In addition to the exchange of information for the purposes of safety and security as 
provided  under  Article  4g  (2)  of  Regulation  (EEC)  N°  2454/92,  Croatia  should 
regularly  inform  the  Commission  under  the  procedures  of  the  Common  Risk 
Management  Framework  for  any  irregularities  found  and,  where  applicable,  of  the 
measures  subsequently  adopted  with  regard  to  the  movement  of  goods  across  the 
Neum Corridor. 

(11)  An assessment for the purposes of verifying the proper application of this Regulation 

should be carried out two years after the date of accession, 

HAS ADOPTED THIS REGULATION: 

Article 1 

Subject matter and scope 

This Regulation lays down the rules under which:  

(a)  the  requirement  for  an  exit  summary  declaration  is  waived  for  Union  goods  leaving  the 
territory of Croatia to be moved across the Neum corridor;  

(b) the requirement for an entry summary declaration is waived for Union goods when they 
re-enter the territory of Croatia after having moved across the Neum corridor.  

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OJ L 302, 19.10.1992, p.1. 

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Article 2 

Definitions 

For the purposes of this Regulation the following definitions shall apply: 

"Union  goods"  means  the  goods  defined  in  Article  4(7)  of  the  Community 

(1) 
Customs Code; 

“Area  of  Dubrovnik”  means  the  administrative  region  of  Dubrovnik  as 

(2) 
established in accordance with the national law of Croatia; 

“Mainland  territory  of  Croatia”  means  the  territory  of  Croatia  except  for  the 

(3) 
area of Dubrovnik; 

(4) 
"Neum Corridor" means the area which is a part of the territory of Bosnia and 
Herzegovina  that  separates  the  area  of  Dubrovnik  from  the  mainland  territory  of 
Croatia;  

"Customs authorities" means the customs authorities of Croatia at the exit and 

(5) 
re-entry border crossing points at the Neum Corridor; 

(6) 
"Exit"  means  the  exit  of  goods,  either  from  the  area  of  Dubrovnik  into  the 
mainland  territory  of  Croatia  through  the  Neum  Corridor,  or  from  the  mainland 
territory of Croatia into the area of Dubrovnik through the Neum Corridor; 

(7) 
"Re-entry"  means  the  entry  of  goods  into  the  area  of  Dubrovnik  from  the 
mainland  territory  of  Croatia  through  the  Neum  Corridor,  or  into  the  mainland 
territory of Croatia from the area of Dubrovnik through the Neum Corridor. 

Article 3 

Waiver from the requirement to submit an exit or an entry summary declaration 

No exit summary declaration shall be required for Union goods upon their exit. 

No entry summary declaration shall be required for Union goods upon their re-entry. 

1. 

2. 

Article 4 

Conditions for the application of the waiver  

Article 3 shall apply where the following conditions are met: 

The total value of each consignment of Union goods moved across the Neum Corridor 

(a) 
does not exceed EUR 10 000 or its equivalency in local currency; 

The goods referred to under point (a) of this Article are accompanied by invoices or 

(b) 
transport documents which: 

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i) 

include  at  least  the  particulars  referred  to  in  the  first  subparagraph  of  Article 
317(2) of Commission Regulation (EEC) No 2454/931 as well as the total value 
of the goods;  

ii) 

are endorsed with official markings by the customs authorities upon exit; 

iii) 

are presented for verification to the customs authorities upon re-entry. 

Article 5 

Customs Controls 

The  risk  analysis  associated  to  the  customs  controls  applied  to  Union  goods  moved 
1. 
across the Neum Corridor may be performed by the customs authorities through means other 
than automated data-processing techniques. 

2. 
Croatia  shall  ensure  that  the  border  crossing  points  at  exit from  and  re-entry  into  its 
territory  of  goods  moved  through  the  Neum  Corridor  dispose  of  all  necessary  resources, 
equipment, control facilities and capabilities to ensure the application of this Regulation at the 
date of its accession. 

3. 

Upon exit, the customs authorities shall: 

(a)  determine  a  time  limit  for  the  movement  of  Union  goods  across  the  Neum 
Corridor; 

(b)  indicate  that  time  limit  together  with  the  date  of  endorsement  of  the  invoice  or 
transport document as referred to in Article 4(b) ii); 

(c)  where  they  deem  it  necessary,  seal  the  space  containing  the  goods  or  each 
individual package of goods that are to be moved accross the Neum corridor. 

4. 

Upon re-entry, the customs authorities shall: 

(a) carry out risk analysis primarily for security and safety purpose; 

(b) verify the invoices or transport documents accompanying the goods; 

(c) check compliance with the time limit referred to in Article 5 (3)(a); 

(d) check the integrity of seals, when affixed in accordance with Article 5 (3)(c); 

(e) where appropriate, physically examine the goods; 

(f) remove seals as appropriate. 

Where  customs  authorities  establish  that  a  requirement  laid  down  in  this  Regulation 

5. 
has not been complied with, they shall allow the re-entry of such a consignment where: 

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OJ L 253, 11.10.1993, p. 1. 

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(a) an effective risk analysis has been carried out;  

(b) on the basis of the analysis referred to in point (a), the customs authorities have 
adopted effective measures specifically targeted to prevent risks related to safety and 
security.  

Article 6 

Information 

Croatia shall inform the Commission about any irregularities found as regards the application 
of this Regulation as well as concrete measures that have been taken in order to remedy those 
irregularities no later than two months after the entry into force of this Regulation and at the 
latest on 1 March 2014. 

Article 7 

Report 

The  Commission  shall  submit  a  report  to  the  Council  providing  an  assessment  of  the 
application  of  the  rules  laid  down  under  this  Regulation  no  later  than  two  years  after  the 
accession of Croatia.  

Article 8 

Entry into force 

This  Regulation  shall  enter  into  force  on  1  July  2013,  subject  to  the  entry  into  force  of  the 
Accession Treaty. 

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

Done at Brussels,  

For the Council 
The President 

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