CELEX: 51990PC0203
Language: en
Date: 1990-05-16
Title: PROPOSAL FOR A COUNCIL REGULATION ( EEC ) ON THE USE IN THE COMMUNITY OF TIR CARNETS AND, AS TRANSIT DOCUMENTS, OF ATA CARNETS

No C 142/6                           Official Journal of the European Communities                                 12. 6. 90
             Proposal for a Council Regulation (EEC) on the use in the Community of TIR carnets and, as
                                            transit documents, of ATA carnets
                                              COM(90) 203 final — SYN 271
                                     (Submitted by the Commission on 23 May 1990)
                                                       (90/C 142/05)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                         HAS ADOPTED THIS REGULATION:
                                                                                        CHAPTER I
Having regard to the Treaty establishing the European                                 TIR Convention
Economic Community, and in particular Article 100a
                                                                                           Article 1
thereof,
                                                                 Where, in accordance with the provisions in force, goods
                                                                 are transported from one point in the Community to
Having regard to the proposal from the Commission,               another under the procedure for the international
                                                                 transport of goods under cover of TIR carnets (TIR
                                                                 Convention), the Community shall, for the purposes of
In cooperation with the European Parliament,                     the rules governing the use of the TIR carnet for such
                                                                 transport, be considered to form a single territory, as
                                                                 defined by Council Regulation (EEC) No 2151/84 of 23
                                                                 July 1984 on the customs territory of the Community (').
Having regard to the opinion of the Economic and
Social Committee,                                                                          Article 2
                                                                 For the purposes of applying Article 1 (h) of the TIR
Whereas, pursuant to the rules on Community transit,             Convention, 'customs office en route' shall mean any
goods may be carried within the Community under cover            customs office through which a road vehicle, combi-
                                                                 nation of road vehicles or container is imported into the
of TIR carnets (TIR Convention) or under cover of
                                                                 customs territory of the Community or exported from
ATA carnets (Customs Convention on the ATA carnet
                                                                 the customs territory of the Community in the course of
for the temporary admission of goods) within the limits
                                                                 a TIR operation.
laid down by those rules;
                                                                                           Article 3
Whereas, pursuant to Article 48 of the TIR Convention,           Within the customs territory of the Community, no
Contracting Parties which form a customs or economic             checks or formalities shall be carried out when frontiers
union may enact special provisions in respect of transport       common to Member States are crossed.
operations commencing or terminating in, or passing
through, their territories, provided that such provisions                                  Article 4
do not attenuate the facilities provided for by that             Where, in the course of transport from one point in the
Convention; whereas, pursuant to Article 14 of the ATA           Community to another, goods pass through the territory
Convention, the territories of Contracting Parties which         of a third country, the checks and formalities associated
form a customs or economic union may be taken to be a            with the TIR procedure shall be carried out at the points
single territory;                                                where the goods leave the customs territory of the
                                                                 Community temporarily and where they re-enter that
                                                                 territory.
Whereas the elimination of the Community's internal
frontiers and the abolition of all checks and formalities                                  Article 5
linked to the crossing of such frontiers will entail the         For the purposes of applying Article 8 (4) of the TIR
enactment of provisions designating the Community as a           Convention, where a consignment enters the customs
single territory for the purposes of applying the rules          territory of the Community or transport thereof
governing the movement of goods under cover of TIR               commences at a customs office of departure situated in
carnets or ATA carnets;                                          the customs territory of the Community, the goods shall
                                                                 be considered to have been imported into each Member
                                                                 State in succession which the TIR consignment enters up
Whereas the incorporation of this reform in the                  to the point at which it leaves the customs territory of
operation of the TIR and ATA procedures will make it             the Community or up to the customs office of desti-
necessary to adopt implementing provisions; whereas              nation in that territory.
close cooperation to that end between the Member
States and the Commission will have to be established
within a committee,                                              O OJ No L 197, 27. 7. 1984, p. 1.
 ---pagebreak--- 12. 6. 90                            Official Journal of the European Communities                              No C 142/7
                         Article 6                             cover of a TIR carnet or a transit operation carried out
                                                               under cover of an ATA carnet, an offence or irregularity
1.    All goods moving within the customs territory of         has been committed in a particular Member State, the
the Community under cover of TIR carnets shall be              recovery of duties and other charges which may be
deemed to enjoy the status of non-Community goods              payable shall be effected by that Member State in
unless the Community status of such goods is duly              accordance with its laws, regulations and administrative
substantiated.                                                 provisions, without prejudice to the institution of
2.    The Commission shall determine, in accordance            criminal proceedings.
with the procedure laid down in Article 14, the rules for
establishing the Community status of such goods.               2.     Where it is not possible to determine in which
                                                               territory the offence or irregularity was committed, such
                       CHAPTER II                              offence or irregularity shall be deemed to have been
                                                                committed in the Member State where it was detected
                     ATA Convention
                                                                unless, within a period to be determined, proof is
                         Article 7                              furnished, to the satisfaction of the competent auth-
                                                                orities, of the regularity of the operation or of the place
Where, in accordance with the provisions in force, the         where the offence or irregularity has actually been
transit of goods is carried out under cover of an ATA           committed.
carnet (ATA Convention), the territories of the Member
States of the Community shall, for the purposes of such         If, in the absence of such proof, the said offence or
transit, be considered to form a single territory, within       irregularity remains deemed to have been committed in
the meaning of Article 1.                                       the Member State in which it was detected, the duties
                                                                and other charges relating to the goods in question shall
                         Article 8                              be levied by that Member State in accordance with its
For the purposes of using ATA carnets as transit                laws, regulations and administrative provisions.
documents, 'transit' shall mean the transport of goods
from a customs office situated in the customs territory of      If before expiry of a period of three years from the date
the Community to another customs office situated within         of acceptance of the TIR or ATA carnet, the Member
                                                                State where the said offence or irregularity was actually
the same territory.
                                                                committed is determined, that Member State shall
                         Article 9                              proceed, in accordance with its laws, regulations and
                                                                administrative provisions, to effect recovery of the duties
Within the territory of the Community, no checks or             and other charges (apart from those levied, pursuant to
formalities shall be carried out when frontiers common          the second subparagraph, as own resources of the
to Member States are crossed.                                   Community) relating to the goods in question. In this
                                                                case, once the proof of such recovery is provided, the
                         Article 10                             duties and other charges initially levied (apart from those
                                                                levied as own resources of the Community) shall be
Where, in the course of transport from one point in the
                                                                refunded.
Community to another, goods pass through the territory
of a third country, the checks and formalities associated
with the ATA procedure shall be carried out at the              The TIR or ATA carnet covering the operation shall be
points where the goods leave the customs territory of the       released only at the end of the aforementioned
 Community temporarily and where they re-enter that             three-year period or, where appropriate, after payment
territory.                                                      of the duties and other charges applicable in the Member
                                                                State where the said offence or irregularity was actually
                         Article 11                             committed.
 1.    All goods moving within the customs territory of
                                                                Member States shall take the necessary measures to deal
 the Community under cover of ATA carnets shall be
                                                                with any offence or irregularity and to impose effective
 deemed to enjoy the status of non-Community goods
                                                                penalties.
 unless the Community status of such goods is duly
 substantiated.
 2.    The Commission shall determine, in accordance                                      Article 13
with the procedure laid down in Article 14, the rules for        1.   Findings of the competent authorities of a Member
 establishing the Community status of such goods.               State made in applying this Regulation shall have the
                                                                same force in other Member States as findings of the
                      CHAPTER III                               competent authorities of each of those Member States.
                    Common provisions
                                                                2.    Where necessary, the competent authorities of the
                         Article 12                             Member States shall communicate to one another all
                                                                findings, documents, reports, records of proceedings and
 1.    Where it is found that, in the course of or in           information relating to TIR or ATA consignments and
connection with a transport operation carried out under         to any irregularities detected.
 ---pagebreak---  No C 142/8                           Official Journal of the European Communities                              12. 6. 90
                          Article 14                            The Commission shall take the utmost account of the
                                                                opinion delivered by the Committee. It shall inform the
  1.   The Committee on the Movement of Goods                   Committee of the manner in which its opinion has been
 provided for in Article 55 of Council Regulation (EEC)         taken into account.
 No 222/77 ('), may examine any matter concerning the
 application of this Regulation raised by its chairman
 either on his own initiative or at the request of the                                 CHAPTER IV
 representative of a Member State.
                                                                                      Final provisions
 2.    The provisions necessary for the implementation of
 this Regulation shall be adopted by the Commission after                                Article 15
 consulting the Committee. The representative of the
 Commission shall submit to the Committee a draft of the        This Regulation shall enter into force on the third day
 measures to be taken. The Committee shall deliver its          following its publication in the Official Journal of the
 opinion on the draft within a time limit which the             European Communities.
 chairman may lay down according to the urgency of the
 matter, if necessary by taking a vote.                         It shall apply from 1 January 1993.
 The opinion shall be recorded in the minutes; in
 addition, each Member State shall have the right to ask        This Regulation shall be binding in its entirety and
 to have its position recorded in the minutes.                  directly applicable in all Member States.
(*) OJ No L 38, 9. 2. 1977, p. 1.