1 DOCUMENT MUST BE PRODUCED AT EACH OFFICE OF TRANSIT AND ARTICLE 22 THAT THE CARRIER MUST GIVE EACH OFFICE OF TRANSIT A ' ' TRANSIT ADVICE NOTE ' ' CONFORMING TO THE MODEL SHOWN IN ANNEX E . IT SHOULD BE NOTED THAT THE T 1 DOCUMENT IS ALSO USED AS A TRANSIT DOCUMENT WITHIN THE BENELUX ECONOMIC UNION .
14 THE PROVISIONS OF ARTICLE 36 , CONCERNING THE ESTABLISHMENT OF OFFENCES OR IRREGULARITIES AND THE RECOVERY OF DUTIES OR OTHER CHARGES WHICH MAY BE CHARGEABLE IF IRREGULARITIES HAVE OCCURRED DURING TRANSIT , APPLY IN THE CONTEXT OF THAT PROCEDURE . THE ARTICLE CONTAINS A NUMBER OF ALTERNATIVE PROVISIONS DEPENDING ON WHETHER IT IS POSSIBLE TO DETERMINE THE PLACE WHERE THE OFFENCE OR IRREGULARITY WAS COMMITTED . IT IS CLEAR FROM THOSE PROVISIONS , AND IN PARTICULAR THOSE DEALING WITH THE CASE IN WHICH IT IS NOT POSSIBLE TO DETERMINE THE PLACE WHERE THE OFFENCE OR IRREGULARITY WAS COMMITTED , THAT THE DIVISION OF POWERS BETWEEN THE MEMBER STATES IS CLOSELY LINKED TO THE CUSTOMS CONTROLS CARRIED OUT AT THE FRONTIERS OF THOSE STATES AND TO THE COMPLETION OF TRANSIT ADVICE NOTES AT THOSE FRONTIERS .
15 IF THAT PROCEDURE IS EXAMINED , IT IS CLEAR THAT THE SCHEME OF ARTICLE 36 CANNOT FUNCTION IN THAT FORM WITHIN THE BENELUX ECONOMIC UNION , SINCE AS A RESULT OF THE PROVISIONS ADOPTED WITHIN THAT UNION CONTROLS AT THE FRONTIERS BETWEEN BELGIUM , LUXEMBOURG AND THE NETHERLANDS HAVE TO A LARGE EXTENT BEEN ABOLISHED . THEREFORE , THE CHECKS WHICH NEED TO BE MADE IN ORDER FOR THE TRANSIT ARRANGEMENTS LAID DOWN IN THE REGULATION TO OPERATE ARE NO LONGER POSSIBLE WITHIN THE TERRITORY OF THE BENELUX UNION .
16 IN VIEW OF THAT CIRCUMSTANCE ARTICLE ( 3 ) OF REGULATION NO 542/69 PROVIDES THAT THE TERRITORY OF THE BENELUX ECONOMIC UNION IS TO BE CONSIDERED THE TERRITORY OF ONE MEMBER STATE AND ARTICLE 59 ALLOWS THE AGREEMENTS CONCLUDED WITHIN THAT UNION WITH A VIEW TO REDUCING OR ABOLISHING FRONTIER FORMALITIES AT THE BELGO-LUXEMBOURG AND BELGO-NETHERLANDS FRONTIERS TO BE APPLIED TO COMMUNITY TRANSIT DOCUMENTS .
17 ARTICLE 59 OF REGULATION NO 542/69 MUST THEREFORE BE INTERPRETED AS ALLOWING THE RULES OF THE BENELUX UNION TO DEROGATE FROM ARTICLE 36 OF THAT REGULATION AS REGARDS THE DIVISION OF POWERS AND OTHER PROVISIONS CONCERNING THE RECOVERY OF DUTIES AND CHARGES DUE .
18 THE ANSWER TO THE QUESTION SUBMITTED BY THE COLLEGE VAN BEROEP MUST THEREFORE BE THAT ARTICLE 59 OF REGULATION NO 542/69 ON COMMUNITY TRANSIT , AS WORDED AND IN FORCE BEFORE 1 JULY 1977 , MUST BE INTERPRETED AS MEANING THAT THE NETHERLANDS MAY APPLY TO A COMMUNITY TRANSIT DOCUMENT A BENELUX AGREEMENT WHICH PROVIDES , IN DEROGATION FROM ARTICLE 36 ( 1 ) OF THAT REGULATION , THAT ACTION TO RECOVER CHARGES MUST BE TAKEN BY THE BENELUX COUNTRY IN WHICH THE DOCUMENT WAS ISSUED , EVEN IF IT IS FOUND THAT AN IRREGULARITY WAS COMMITTED IN THE COURSE