I ), P . 285 ).
2 IN ORDER TO FACILITATE THE TRANSPORT OF GOODS WITHIN THE COMMUNITY AND , IN PARTICULAR , TO SIMPLIFY THE FORMALITIES TO BE CARRIED OUT WHEN INTERNAL FRONTIERS ARE CROSSED , REGULATION NO 542/69 OF THE COUNCIL WHICH , AS SUPPLEMENTED , APPLIES TO THE FACTS OF THE CASE BEFORE THE TRIBUNALE , MILAN , PROVIDES A COMMUNITY TRANSIT PROCEDURE WHICH , FOR GOODS WHICH DO NOT SATISFY THE CONDITIONS LAID DOWN IN ARTICLES 9 AND 10 OF THE EEC TREATY , IS THAT FOR EXTERNAL COMMUNITY TRANSIT , GOVERNED BY ARTICLES 12 TO 38 INCLUSIVE OF THE REGULATION .
3 ACCORDING TO ARTICLE 12 ( 1 ) AND ( 3 ) OF THE REGULATION , ANY GOODS THAT ARE TO BE CARRIED UNDER THE PROCEDURE FOR EXTERNAL COMMUNITY TRANSIT MUST BE COVERED BY A DECLARATION ON FORM T 1 IN ACCORDANCE WITH ANNEX A TO THE REGULATION SIGNED BY THE PERSON WHO REQUESTS PERMISSION TO EFFECT THE TRANSIT OPERATION , THAT IS TO SAY , THE ' ' PRINCIPAL ' ' WHO , ACCORDING TO THE DEFINITION PROVIDED IN ARTICLE 11 ( A ) OF THE SAME REGULATION , ' ' MAKES HIMSELF RESPONSIBLE TO THE COMPETENT AUTHORITIES FOR THE EXECUTION OF THE OPERATION IN ACCORDANCE WITH THE RULES . ' '
4 THE EXTERNAL COMMUNITY TRANSIT OPERATION COMMENCES , ACCORDING TO ARTICLE 17 OF THE REGULATION , WITH THE REGISTRATION OF THE T 1 DECLARATION AT THE OFFICE OF DEPARTURE AND ENDS WHEN THE OFFICE OF DESTINATION SENDS A COPY OF THAT DECLARATION TO THE OFFICE OF DEPARTURE IN ACCORDANCE WITH ARTICLE 26 .
5 ON THE OTHER HAND , ARTICLE 27 ( 1 ) OF THE REGULATION PROVIDES : ' ' IN ORDER TO ENSURE COLLECTION OF THE DUTIES AND OTHER TAXES WHICH ONE OF THE MEMBER STATES IS AUTHORIZED TO CHARGE IN RESPECT OF GOODS PASSING THROUGH ITS TERRITORY IN THE COURSE OF COMMUNITY TRANSIT , THE PRINCIPAL SHALL FURNISH A GUARANTEE , EXCEPT AS OTHERWISE PROVIDED IN THIS REGULATION ' ' . ARTICLE 27 ( 2 ) STATES : ' ' THE GUARANTEE MAY BE COMPREHENSIVE , COVERING A NUMBER OF COMMUNITY TRANSIT OPERATIONS , OR INDIVIDUAL , COVERING A SINGLE COMMUNITY TRANSIT OPERATION ' ' . IN ADDITION , ARTICLE 27 ( 3 ) PROVIDES : ' ' SUBJECT TO THE PROVISIONS OF ARTICLE 33 ( 2 ), THE GUARANTEE SHALL CONSIST OF THE JOINT AND SEVERAL GUARANTEE OF A NATURAL OR LEGAL THIRD PERSON ESTABLISHED IN THE MEMBER STATE IN WHICH THE GUARANTEE IS PROVIDED WHO IS APPROVED AS A GUARANTOR BY THAT MEMBER STATE ' ' .
6 THE FIRST PARAGRAPH OF ARTICLE 35 OF THE REGULATION PROVIDES : ' ' THE GUARANTOR SHALL BE RELEASED FORM HIS OBLIGATIONS TOWARDS THE MEMBER STATES THROUGH WHICH GOODS WERE CARRIED IN THE COURSE OF A COMMUNITY TRANSIT OPERATION WHEN THE T 1 DOCUMENT HAS BEEN DISCHARGED AT THE OFFICE OF DEPARTURE ' ' . TO THIS PROVISION ,