OF THE COMMUNITY FROM A NON-MEMBER COUNTRY , IS THE SYSTEM OF EXTERNAL COMMUNITY TRANSIT GOVERNED BY ARTICLES 12 TO 38 OF THE REGULATION .
3 ACCORDING TO ARTICLE 12 ( 1 ) AND ( 3 ) OF THAT REGULATION ANY GOODS THAT ARE TO BE CARRIED UNDER THE PROCEDURE FOR EXTERNAL COMMUNITY TRANSIT ARE TO BE COVERED BY A DECLARATION ON A T 1 FORM COMPLYING WITH ANNEX A TO THE REGULATION AND SIGNED BY THE PERSON WHO REQUESTS PERMISSION TO EFFECT THE TRANSIT OPERATION , NAMELY THE ' ' PRINCIPAL ' ' WHO , ACCORDING TO THE DEFINITION CONTAINED IN ARTICLE 11 ( A ) OF THE REGULATION , ' ' MAKES HIMSELF RESPONSIBLE TO THE COMPETENT AUTHORITIES FOR THE EXECUTION OF THE OPERATION IN ACCORDANCE WITH THE RULES ' ' .
4 ACCORDING TO ARTICLE 17 OF THE REGULATION AN EXTERNAL COMMUNITY TRANSIT OPERATION BEGINS WITH THE REGISTRATION OF THE T 1 DECLARATION AT THE OFFICE OF DEPARTURE AND , ACCORDING TO ARTICLE 26 , ENDS WITH THE OFFICE OF DESTINATION SENDING A COPY OF THAT DECLARATION TO THE OFFICE OF DEPARTURE .
5 ARTICLE 27 ( 1 ) OF THE REGULATION PROVIDES ON THE OTHER HAND THAT ' ' 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 ' ' . PARAGRAPH 2 OF THAT ARTICLE STATES THAT ' ' THE GUARANTEE MAY BE COMPREHENSIVE , COVERING A NUMBER OF COMMUNITY TRANSIT OPERATIONS , OR INDIVIDUAL , COVERING A SINGLE COMMUNITY TRANSIT OPERATION ' ' . PARAGRAPH 3 FURTHER PROVIDES THAT ' ' 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 GUARANTOR BY THAT MEMBER STATE ' ' .
6 ACCORDING TO THE NETHERLANDS VERSION OF THE FIRST PARAGRAPH OF ARTICLE 35 OF THE REGULATION , THE PERSON WHO FURNISHED A GUARANTEE ( ' ' DEGENE DIE ZEKERHEID HEEFT GESTELD ' ' ) ' ' SHALL BE RELEASED FROM 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 ' ' .
7 ACCORDING TO THE JUDGMENT MAKING THE REFERENCE FOR A PRELIMINARY RULING , ON 29 OCTOBER 1976 THE APPELLANT IN THE MAIN ACTION MADE A DECLARATION , WITHIN THE MEANING OF ARTICLE 12 ( 3 ) OF REGULATION NO 542/69 , TO THE COLLECTOR OF CUSTOMS AND EXCISE , ROTTERDAM , FOR THE EXTERNAL COMMUNITY TRANSIT OF CERTAIN QUANTITIES OF MILK POWDER COMING FROM AUSTRALIA AND INTENDED FOR RELEASE INTO FREE CIRCULATION IN ITALY . FOR THE