Commission Regulation (EEC) No 3689/92 of 21 December 1992 laying down detailed rules for the application of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents and of Council Regulation (EEC) No 3599/82 on temporary importation arrangements

COMMISSION REGULATION (EEC) No 3689/92  of 21 December 1992  laying down detailed rules for the application of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents and of Council  Regulation (EEC) No 3599/82 on temporary importation arrangements
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 719/91 of 21 March 1991 on the use in the Community of TIR carnets and ATA carnets as transit documents (1), and in particular Article 12 thereof,
Having regard to Council Regulation (EEC) No 3599/82 of 21 December 1982 on temporary importation arrangements (2), as amended by Regulation (EEC) No 1620/85 (3), and in particular Article 33 thereof,
Whereas it is necessary to lay down the conditions for the operation of the system for guaranteeing payment of duties and taxes envisaged in the Customs Convention on the ATA Carnet for the Temporary Admission of Goods, hereinafter referred to as the  'ATA Convention';
Whereas with the removal of the internal frontiers of the Community and the abolition of formalities attending the crossing of those frontiers specific procedures have been laid down to determine which Member State has jurisdiction, in the event of an  offence or irregularity, for the recovery of duties and other charges; whereas those procedures are laid down in Article 10 of Regulation (EEC) No 719/91 and Article 13 of Commission Regulation (EEC) No 2365/91 of 31 July 1991 laying down the conditions  for use of the ATA carnet for the temporary importation of goods into the customs territory of the Community or their temporary exportation from that territory (4);
Whereas, however, the removal of internal frontiers leaves in existence the 12 guaranteeing associations in the Community, with each one still linked with the customs administration of the country in which it has its headquarters; whereas, consequently,  the measures aimed at determining the place where an offence or irregularity occurred lead to the risk of multiple guarantee claims being made in respect of a consignment of goods covered by a single carnet; whereas it is necessary, accordingly, to make  uniform arrangements for the provision of information and the transfer of proceedings between Member States;
Whereas to that end it is expedient to make provision for the establishment in each Member State of a coordinating office for proceedings on claims relating to ATA carnets;
Whereas the uniform and coordinated operation of all the time limits laid down in the ATA Convention requires that action for recovery should be commenced no sooner than three months after the date of expiry of an ATA carnet;
Whereas the risk of multiple claims in respect of the same goods covered by the same carnet can be diminished by the coordinating office which makes the claim sending an information memo to the coordinating office of the Member State of temporary  admission, or whenever such information is necessary; whereas it is necessary to provide a model of this information memo;
Whereas it is also necessary, for the purposes of harmonizing procedures, to make provision for the introduction of a single taxation form for collecting the amount of duties and taxes due;
Whereas a procedure for transferring proceedings between Member States must be instituted for cases where the offence or irregularity is eventually found to have been committed in a Member State other than the one in which the recovery proceedings were  originally initiated; whereas it is necessary to lay down the detailed rules applying according to the point in time at which the proceedings are transferred;
Whereas the measures provided for in this Regulation are in accordance with the opinions of the Committee for Customs Procedures with Economic Impact and the Committee on Community Transit,