EUROPEAN COMMISSION
DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION Customs Policy, Legislation, Tariff
Customs Legislation
TAXUD/A2/005/2015
TRANSIT MANUAL
1
Preface
The Action plan for transit in Europe1 called for a manual containing a detailed description of the common and the Community transit procedure and clarifying the role of both administrations and traders. The purpose of the manual is to provide a tool to promote a better understanding of how the transit procedure works and the roles of the various participants. It is also a tool to better ensure a harmonised application of the transit regulations and an equal treatment of all operators.
The present text is a consolidated version incorporating the various updates made since it was first published in May 2004.
The manual is presented in nine main parts as follows: General Introduction; Status of Goods; Guarantees; Standard Transit Procedure NCTS (new computerised transit system); Fallback procedure; Simplifications; Discharge and enquiry; Debt and Recovery; and the TIR procedure.
The manual will be updated whenever new developments in the common and Community transit systems make this necessary.
It must be stressed that the manual does not constitute a legally binding act and is of an explanatory nature. The manual gives, however, a common interpretation of the transit regulations by all the customs authorities applying common/Community transit. Legal provisions on transit as well as other customs legislation take precedence over the contents of the manual and should always be consulted. The authentic texts of the Conventions and the EC legal instruments are those published in the Official Journal of the European Union. As regards judgements of the Court of Justice of the European Communities the authentic texts are those given in the reports of cases before the Court of Justice and the Court of First Instance.
There may also exist national instructions or explanatory notes in addition to the manual. These may be incorporated in the paragraph 6 of each chapter of the manual as published in the respective country or they may be published separately. Please see your national customs administration for further details.
Brussels, 1 January 2015
The manual is made available in electronic form via the Internet (for the address see 'General information sources').
1 COM(97) 188 final, 30.4.1997.
2
General table of contents
Preface
General table of contents
Part I: General introduction
Part II:
Part III:
Part IV:
system)
Status of goods
Guarantees
Standard transit procedure NCTS (new computerised transit
Part V: Fallback procedure
Part VI: Part VII: Part VIII: Part IX: :
Simplifications
Discharge of the transit operation, the enquiry procedure Debt and Recovery
The TIR Procedure
List of commonly used abbreviations
List of definitions
General information sources
3
TRANSIT MANUAL..........................................................................................................1
PART I – GENERAL INTRODUCTION.........................................................................30
1.
Brief history of transit .............................................................................................31
2.
Status of goods ........................................................................................................34
3.
3.1.
3.2.
4.
4.1.
Common Transit......................................................................................................34
Legislation...........................................................................................................34
Description of the procedure...............................................................................35
Transit within the Community.................................................................................37
Community transit...............................................................................................37
4.1.1. Legislation...........................................................................................................37
4.1.2. Description of the procedure...............................................................................37
4.1.2.1 External Community transit ................................................................................39
4.1.2.2. Internal Community transit .................................................................................40
4.1.3. New Computerised Transit System (NCTS).......................................................40
4.1.3.1. Main items or messages used in an NCTS operation..........................................41
4.1.3.2. Office of departure ..............................................................................................42
4.1.3.3. Office of destination............................................................................................43
4.1.3.4. Office of transit ...................................................................................................44
4.1.3.5. Change of office of transit or destination............................................................44
4.1.3.6. Simplified procedures: authorised consignor and authorised consignee ............45
4.2.
Other transit systems within the European Community......................................46
4.2.1. Introduction .........................................................................................................46
4.2.2. TIR (Transport Internationaux Routiers) ............................................................47
4.2.2.1. Background and legislation.................................................................................47
4.2.2.2. Description of the TIR procedure .......................................................................48
4.2.3. ATA (Temporary Admission).............................................................................49
4.2.3.1. Background and legislation.................................................................................49
4.2.3.2. Description of the procedure...............................................................................50
4.2.4. Rhine manifest.....................................................................................................51
4.2.2.1. Background and legislation.................................................................................51
4.2.4.2. Description of the procedure...............................................................................51
4.2.5. NATO movements ..............................................................................................52
4.2.5.1. Background and legislation.................................................................................52
4.2.5.2. Description of the procedure...............................................................................52
4.2.6. Postal packages ...................................................................................................54
4.2.6.1. Background and legislation.................................................................................54
4.2.6.2. Description of the procedure...............................................................................55
5.
Exceptions (pro memoria) .......................................................................................56
6.
Specific national instructions (reserved) .................................................................56
7.
Restricted part for customs use only .......................................................................56
4
8.
8.1.
Annexes ...................................................................................................................56
Rules and principles governing the adoption of Community and common
transit legislation .................................................................................................57
PART II - STATUS OF GOODS......................................................................................78
1.
Introduction .............................................................................................................78
2.
General theory and legislation.................................................................................78
3.
3.1.
Proof of the Community status of goods.................................................................79
Regular service....................................................................................................80
3.1.1. Definition ............................................................................................................80
3.1.2. Procedure for authorising regular services..........................................................81
3.1.3. Part-charter arrangements ...................................................................................84
3.1.4. Regular service or non-regular service ...............................................................84
4.
4.1.
4.2.
4.3.
4.4.
4.5.
5.
Proof of the Community status of goods.................................................................87
Proof of Community status by an authorised consignor .....................................92
Proof of Community status and shipping manifest .............................................94
Proof of Community status in the case of transhipment .....................................95
Proof of Community status and the invoice or transport document....................96
T2L......................................................................................................................98
Proof of Community status for products of sea fishing and other products
taken from the sea by boats .....................................................................................99
6.
Specific national instructions (reserved)...............................................................103
7.
Restricted part for customs use only .....................................................................103
8.
8.1.
8.2.
8.3.
8.4.
8.5.
Annexes .................................................................................................................103
Example contract of 'affreightment' involving sub-contracting and part-
charter arrangements .........................................................................................104
Shipping manifest – TC12 procedure and authorisation...................................109
Proof of Community status of motorised road vehicles....................................120
Proof of community status of railroad wagons .................................................135
List of the competent authorities for the regular shipping service............... - 136 -
PART III – GUARANTEES ...........................................................................................142
1.
1.1.
1.2.
1.3.
1.4.
1.5.
2.
2.1.
Introduction ...........................................................................................................142
Purpose of guarantee .........................................................................................143
Forms of guarantee............................................................................................143
Guarantee waiver...............................................................................................144
Area of validity..................................................................................................145
Table of guarantee.............................................................................................146
General provisions.................................................................................................147
Necessity for a guarantee ..................................................................................147
5
2.1.1. Introduction .......................................................................................................147
2.1.2. Failures..............................................................................................................147
2.2.
Calculation of the amount of the guarantee ......................................................148
2.2.1. Introduction .......................................................................................................148
2.2.2. Calculation ........................................................................................................148
2.3.
Guarantor...........................................................................................................149
2.3.1. Introduction .......................................................................................................149
2.3.2. Establishment and approval ..............................................................................150
2.3.3. Liability .............................................................................................................151
2.3.4. Guarantee document in the case of revocation or cancellation.........................151
3.
3.1.
Individual guarantee ..............................................................................................151
Cash deposit ......................................................................................................151
3.1.1. Introduction .......................................................................................................151
3.1.2. Repayment.........................................................................................................152
3.2.
3.3.
Individual guarantee by guarantor ....................................................................152
Individual guarantee by means of vouchers (TC32) .........................................152
3.3.1. Liability and approval .......................................................................................152
3.3.2. Notification........................................................................................................152
3.3.3. Voucher .............................................................................................................153
4.
4.1.
Comprehensive guarantee and guarantee waiver ..................................................155
General provisions ............................................................................................155
4.1.1. Introduction .......................................................................................................155
4.1.2. General conditions ............................................................................................155
4.1.3. Calculation of the reference amount .................................................................155
4.1.4. Amount of the guarantee...................................................................................156
4.1.5. Guarantee certificate .........................................................................................156
4.1.6. Obligations of the principal...............................................................................157
4.1.7. Review of the reference amount........................................................................158
4.1.8. Revocation and cancellation of the authorisation .............................................159
4.2.
Reduction of the amount of guarantee and guarantee waiver ...........................159
4.2.1. Introduction .......................................................................................................159
4.2.2. Criteria of reduction ..........................................................................................159
4.2.3. Applications concerning both goods involving higher risk of fraud and
other goods ........................................................................................................161
5.
5.1.
5.2.
5.3.
5.4.
6.
Guarantee waiver by law.......................................................................................162
Carriage by air...................................................................................................162
Carriage on the Rhine waterways .....................................................................162
Carriage by rail or large container ....................................................................162
Public authorities and international organisations ............................................163
Specific national instructions (reserved) ...............................................................163
7.
Restricted part for customs use only .....................................................................163
8.
8.1.
8.2.
Annexes .................................................................................................................163
List of guarantors authorised to issue TC32 individual guarantee
vouchers ............................................................................................................164
List of waterways ..............................................................................................167
6
PART IV STANDARD
TRANSIT
PROCEDURE
NCTS
(NEW
COMPUTERISED TRANSIT SYSTEM) ..............................................................169
CHAPTER 1 – THE STANDARD TRANSIT DECLARATION ..................................170
1.
Introduction ...........................................................................................................170
2.
2.1.
2.2.
2.3.
3.
3.1.
3.2.
General theory and legislation...............................................................................170
Organisation of NCTS.......................................................................................171
Scope of NCTS..................................................................................................172
Access for operators to the NCTS.....................................................................172
The declaration procedure .....................................................................................173
Loading..............................................................................................................173
Transit declaration (IE015) ...............................................................................174
3.2.1. Form and completion of the transit declaration ................................................174
3.2.2. Mixed consignments .........................................................................................176
3.2.3. Lodging of the transit declaration .....................................................................177
3.2.4. Transit /Security declaration .............................................................................178
4.
Specific situations..................................................................................................180
5.
Exceptions (pro memoria) .....................................................................................180
6.
Specific national instructions (reserved)...............................................................180
7.
Restricted part for customs use only .....................................................................180
8.
Annexes .................................................................................................................180
CHAPTER 2 – FORMALITIES AT THE OFFICE OF DEPARTURE .........................181
1.
Introduction ...........................................................................................................181
2.
General theory and legislation...............................................................................181
3.
3.1.
3.2.
3.3.
3.4.
3.5.
3.6.
3.7.
3.8.
Description of the procedure at the office of departure.........................................181
Acceptance, registration and verification of the transit declaration..................182
Amendment of the transit declaration ...............................................................183
Cancellation of the transit declaration...............................................................183
Verification of the transit declaration and control of the goods........................184
Presentation of a guarantee ...............................................................................185
Itinerary and prescribed itinerary......................................................................186
Time limit..........................................................................................................187
Means of identification .....................................................................................188
3.8.1. Introduction .......................................................................................................188
3.8.2. Methods of sealing ............................................................................................190
3.8.3. Characteristics of seals......................................................................................190
3.8.4. Use of seals of a special type ............................................................................191
3.9.
Release of goods................................................................................................192
7
3.9.1. Documentation at release ..................................................................................192
4.
Specific situations..................................................................................................193
5.
Exceptions (pro memoria) .....................................................................................193
6.
Specific national instructions (reserved)...............................................................193
7.
Restricted part for customs use only .....................................................................193
8.
8.1.
Annexes .................................................................................................................193
Goods of higher risk of fraud ............................................................................194
CHAPTER 3 – FORMALITIES AND INCIDENTS DURING TRANSPORT.............195
1.
Introduction ...........................................................................................................195
2.
General theory and legislation...............................................................................195
3.
3.1.
3.2.
Formalities in the case of incidents during transport and at the office of
transit .....................................................................................................................195
Formalities in the case of incidents during transport ........................................196
Formalities at the office of transit .....................................................................197
3.2.1. The office of transit...........................................................................................198
3.2.2. Formalities at the office of transit .....................................................................199
3.2.3. Change of the office of transit...........................................................................200
3.2.4. Action in the event of major irregularities ........................................................201
4.
Specific situations (pro memoria) .........................................................................201
5.
Exceptions (pro memoria) .....................................................................................201
6.
Specific national instructions (reserved)...............................................................201
7.
Restricted part for customs use only .....................................................................201
8.
Annexes .................................................................................................................201
CHAPTER 4 - FORMALITIES AT THE OFFICE OF DESTINATION.......................202
1.
Introduction ...........................................................................................................202
2.
General theory and legislation...............................................................................202
3.
3.1.
3.2.
4.
4.1.
4.2.
The formalities at the office of destination............................................................203
The ending of the transit procedure ..................................................................203
Control of the end of the transit procedure .......................................................205
Specific situations..................................................................................................207
Issuing a receipt.................................................................................................207
Issuing alternative proof....................................................................................209
8
4.3.
4.4.
Presentation of the goods and the documents outside the appointed days
and hours and at a place other than the office of destination............................210
Irregularities ......................................................................................................210
4.4.1. Irregularities concerning seals...........................................................................210
4.4.2. Other irregularities ............................................................................................211
4.4.3. Enquiry into the irregularity..............................................................................211
4.5.
5.
Change of office of destination .........................................................................213
Presentation after expiry of time limit...................................................................216
6.
Specific national instructions (reserved)...............................................................216
7.
Restricted part for customs use only .....................................................................216
8.
8.1.
8.2.
Annexes .................................................................................................................216
Structured messages and data content for the IE (Information Exchange).......217
Country codes....................................................................................................221
8.2.1. Country Codes used for community transit.......................................................221
8.2.2. Country codes used for common transit............................................................221
8.3.
Package codes ...................................................................................................221
8.3.1. Packages Codes used for community transit.....................................................221
8.3.2. Package Codes used for common transit...........................................................221
CHAPTER 5 - ANDORRA, SAN MARINO AND NON-FISCAL
TERRITORIES .......................................................................................................222
1.
Introduction ...........................................................................................................222
2.
2.1.
2.2.
Andorra..................................................................................................................222
Background and legislation...............................................................................222
Formalities.........................................................................................................223
2.2.1. Goods falling within chapters 1 to 24 HS .........................................................223
2.2.2. Goods falling within chapters 25 to 97 HS .......................................................225
3.
3.1.
3.2.
4.
4.1.
4.2.
4.3.
5.
San Marino ............................................................................................................230
Background and legislation...............................................................................230
Formalities.........................................................................................................231
Non-fiscal territories..............................................................................................233
Background and legislation...............................................................................233
Internal Community transit procedure ..............................................................234
Customs status documents ................................................................................234
Exceptions (pro memoria) .....................................................................................235
6.
Specific national instructions (reserved)...............................................................235
7.
Restricted part for customs use only .....................................................................235
8.
Annexes (pro memoria).........................................................................................235
PART V
FALLBACK PROCEDURE ......................................................................236
9
CHAPTER 1 – INTRODUCTION..................................................................................236
1.
Transit declaration in case of fallback...................................................................236
2.
Fallback procedure stamp......................................................................................237
3.
Unavailability of the customs' system ...................................................................237
4.
Unavailability of a trader's system ........................................................................237
5.
5.1.
5.2.
5.3.
5.4.
6.
Procedures .............................................................................................................238
Departure - standard procedure.........................................................................238
Departure - authorised consignor ......................................................................239
Destination - standard procedure ......................................................................239
Destination - authorised consignee ...................................................................239
Specific national instructions (reserved)...............................................................240
7.
Restricted part for customs use only .....................................................................240
8.
8.1.
Annexes .................................................................................................................240
Fallback procedure stamp..................................................................................241
CHAPTER 2 – GENERAL INSTRUCTIONS RELATED TO THE SAD ....................245
CHAPTER 3 THE STANDARD TRANSIT DECLARATION .....................................246
1.
Introduction ...........................................................................................................246
2.
General theory and legislation...............................................................................247
3.
3.1.
3.2.
The declaration procedure .....................................................................................247
Loading..............................................................................................................248
Transit declaration.............................................................................................249
3.2.1. Form and completion of the transit declaration ................................................249
3.2.2. SAD-BIS forms .................................................................................................253
3.2.3. Loading lists, form and completion...................................................................254
3.2.4. Mixed consignments .........................................................................................257
3.2.5. Signing of the transit declaration ......................................................................259
4.
4.1.
4.2.
4.3.
4.4.
5.
Specific situations (pro memoria) .........................................................................260
Rules applicable to goods with packaging........................................................260
Goods in passenger-accompanied baggage.......................................................267
Transport of Community goods to, from, or via an EFTA country .................267
Duplicates..........................................................................................................273
Exceptions (pro memoria) .....................................................................................273
6.
Specific national instructions (reserved ................................................................273
7.
Restricted part for customs use only .....................................................................273
10
8.
8.1.
8.2.
8.3.
Annexes .................................................................................................................273
Explanatory note on completing the boxes of the SAD....................................274
Self-copying process of the transit declaration forms and the
supplementary forms .........................................................................................286
Self-copying process of the 4-copy transit declaration and the
supplementary forms .........................................................................................288
CHAPTER 4 FORMALITIES AT OFFICE OF DEPARTURE.....................................290
1.
Introduction ...........................................................................................................290
2.
General theory and legislation...............................................................................290
3.
3.1.
3.2.
3.3.
3.4.
3.5.
3.6.
3.7.
3.8.
Description of the procedure at office of departure...............................................291
Presentation of the SAD....................................................................................291
Presentation of a guarantee ...............................................................................292
Acceptance and registration of the transit declaration ......................................293
Amendment of the transit declaration ...............................................................294
Verification of the transit declaration ...............................................................295
Itinerary and prescribed itinerary......................................................................295
Time limit..........................................................................................................296
Means of identification .....................................................................................297
3.8.1. Introduction .......................................................................................................297
3.8.2. Methods of sealing ............................................................................................299
3.8.3. Characteristics of seals......................................................................................300
3.8.4. Use of seals of a special type ............................................................................300
3.9.
4.
Release of goods................................................................................................301
Specific situations (pro memoria) .........................................................................303
5.
Exceptions (pro memoria) .....................................................................................303
6.
Specific national instructions (reserved) ...............................................................303
7.
Restricted part for customs use only .....................................................................303
8.
8.1.
8.2.
Annexes .................................................................................................................303
Endorsement ‘waiver’ .......................................................................................304
Endorsement ‘satisfactory’................................................................................305
see chapter 6, annex 8.1 ..................................................................................................305
CHAPTER 5 – FORMALITIES AND INCIDENTS DURING TRANSPORT.............306
1.
Introduction ...........................................................................................................306
2.
General theory and legislation...............................................................................306
3.
3.1.
Formalities in the case of incidents during transport and at the office of
transit .....................................................................................................................307
Formalities in the case of incidents during transport ........................................307
11
3.2.
Formalities at the office of transit .....................................................................309
3.2.1. The office of transit...........................................................................................309
3.2.2. Formalities at the office of transit .....................................................................310
3.2.3. Action in the event of major irregularities ........................................................311
4.
Specific situations (pro memoria) .........................................................................311
5.
Exceptions (pro memoria) .....................................................................................311
6.
Specific national instructions (reserved)...............................................................311
7.
Restricted part for customs use only .....................................................................311
8.
Annexes .................................................................................................................311
CHAPTER 6 – FORMALITIES AT THE OFFICE OF DESTINATION......................312
1.
Introduction ...........................................................................................................312
2.
General theory and legislation...............................................................................312
3.
3.1.
3.2.
4.
4.1.
4.2.
4.3.
4.4.
The formalities at the office of destination............................................................313
The ending of the transit procedure ..................................................................313
Control of the end of the procedure ..................................................................315
Specific situations..................................................................................................316
Issuing a receipt.................................................................................................317
Issuing alternative proof....................................................................................318
Presentation of the goods and the documents outside the appointed days
and hours and at a place other than the office of destination............................319
Irregularities ......................................................................................................320
4.4.1. Irregularities concerning seals...........................................................................320
4.4.2. Other irregularities ............................................................................................320
4.5.
5.
Change of office of destination .........................................................................321
Presentation after expiry of time limit...................................................................324
6.
Specific national instructions (reserved)...............................................................324
7.
Restricted part for customs use only .....................................................................324
8.
8.1.
8.2.
8.3.
8.4.
8.5.
8.6.
8.7.
8.8.
8.9.
Annexes .................................................................................................................324
Standard endorsement 'satisfactory' ..................................................................325
Phrase 'copy T5 presented' ................................................................................326
Phrase 'alternative proof' ...................................................................................327
List of central offices for the return of copies No 5..........................................328
Phrase 'difference'..............................................................................................336
Phrase 'discrepancy'...........................................................................................339
Phrase 'enquiries being made'............................................................................340
Phrase 'charges collected' ..................................................................................341
Phrase 'differences: office where goods were presented ….. (name and
country)'.............................................................................................................342
12
8.10. Phrase 'exit from …. subject to restrictions or charges under regulation/
directive/ decision no……'................................................................................343
PART VI SIMPLIFICATIONS ..................................................................................345
1.
Introduction ...........................................................................................................345
2.
2.1.
2.2.
2.3.
3.
3.1.
3.2.
3.3.
3.4.
3.5.
General theory and legislation...............................................................................345
General conditions for simplifications ..............................................................346
Authorisation procedure....................................................................................347
Revocation and amendment of the authorisation ..............................................350
Description of simplifications ...............................................................................351
Comprehensive guarantee and guarantee waiver..............................................353
Use of special loading lists................................................................................353
Use of seals of a special type ............................................................................354
Exemption regarding prescribed itinerary.........................................................355
Authorised consignor ........................................................................................356
3.5.1. Introduction .......................................................................................................356
3.5.2. Authorisation.....................................................................................................356
3.5.3. Procedures .........................................................................................................358
3.5.3.1. NCTS.................................................................................................................358
3.5.3.2. Fallback procedure - Authentication of the transit declaration (SAD) .............358
3.6.
Authorised consignee ........................................................................................364
3.6.1. Introduction .......................................................................................................364
3.6.2. Authorisation.....................................................................................................364
3.6.3. Procedures .........................................................................................................365
3.6.3.1. NCTS.................................................................................................................365
3.6.3.2. Fallback procedure ............................................................................................366
3.7.
3.8.
Goods carried by rail or by large container.......................................................369
Goods carried by air ..........................................................................................369
3.8.1. Introduction .......................................................................................................369
3.8.2. Level 1 simplified procedure.............................................................................370
3.8.2.1. Authorisation level 1 simplified procedure.......................................................371
3.8.2.2. Use of level 1 simplified procedure ..................................................................372
3.8.2.3. Level 1 – particular cases..................................................................................375
3.8.3. Level 2 simplified procedure.............................................................................377
3.8.3.1. Authorisation level 2 simplified procedure.......................................................377
3.8.3.2. Use of the level 2 simplified procedure ............................................................380
3.8.3.3 Level 2 specific situation (use of code C)...........................................................385
3.8.4. Particular cases (level 1 / level 2) .....................................................................387
3.8.4.2. Transport by express carriers ............................................................................393
3.9.
Goods carried by ship........................................................................................395
3.9.1. Introduction .......................................................................................................395
3.9.2. Level 1 simplified procedure.............................................................................396
3.9.2.1. Authorisation level 1 simplified procedure.......................................................396
3.9.2.2. Use of the level 1 simplified procedure ............................................................397
3.9.2.3. Examples ...........................................................................................................402
3.9.3. Level 2 simplified procedure.............................................................................403
3.9.3.1. Authorisation level 2 simplified procedure.......................................................403
3.9.3.2. Use of the level 2 simplified procedure ............................................................406
13
3.9.3.3. Examples ...........................................................................................................411
3.9.4. Particular cases (level 1 / level 2) .....................................................................413
3.9.4.1. Groupage ...........................................................................................................413
3.9.4.2. Movement of goods by sea on vessels providing services other than a
regular shipping service ....................................................................................418
3.10. Transport by pipeline (pro memoria)................................................................420
3.11. Simplified procedures based on article 6 Convention/ article 97(2) CCC........420
4.
Specific situations (pro memoria) .........................................................................421
5.
Exceptions (pro memoria) .....................................................................................421
6.
Specific national instructions (reserved)...............................................................421
7.
Restricted part for customs use only .....................................................................421
8.
8.1.
8.2.
8.3.
8.4.
8.5.
8.6.
8.7.
8.8.
8.9.
Annexes .................................................................................................................421
Additional criteria - special loading list............................................................422
Specimen (application for) authorisation as authorised consignee...................423
Special metal stamp...........................................................................................428
Derogations - special stamp (FR, IT)................................................................429
List of airports and controlling customs offices................................................430
Specimen authorisation air – level 2 .................................................................473
Air groupage flowchart .....................................................................................476
Specimen authorisation sea – levels 1 and 2.....................................................477
Sea groupage flowchart.....................................................................................484
8.10. Communication simplified procedures .............................................................485
PART VII DISCHARGE OF THE TRANSIT OPERATION, THE ENQUIRY
PROCEDURE .........................................................................................................486
1.
1.1.
1.2.
Introduction, legislation, and general theory.........................................................487
Introduction .......................................................................................................487
Legislation and general theory..........................................................................487
1.2.1. Legal sources.....................................................................................................487
1.2.2. General theory...................................................................................................488
1.2.2.1. Ending and discharge of the transit operation...................................................488
1.2.2.2. Enquiry procedure for checking the end of the procedure................................489
1.2.2.3. Information exchange........................................................................................490
2.
2.1.
2.2.
2.3.
2.4.
2.5.
3.
3.1.
3.2.
Discharge of the transit operation and status request............................................491
Introduction .......................................................................................................491
Discharge conditions.........................................................................................491
Effects of discharge...........................................................................................492
Form of discharge..............................................................................................492
Status request and response...............................................................................493
Enquiry procedure .................................................................................................494
Introduction .......................................................................................................494
Enquiry starting with the principal....................................................................495
3.2.1. Objectives of the request for information .........................................................495
14
3.2.2. General procedure for the information request to the principal........................495
3.2.3. Procedure for the request of information in the case of simplified
procedures specific to certain modes of transport.............................................497
3.3.
Alternative proof of the end of the procedure...................................................499
3.3.1. Alternative proof that the goods have been presented to an office of
destination or an authorised consignee .............................................................500
3.3.2. Alternative proof that the goods in question were entered for a customs-
approved treatment or use in a third country ....................................................502
3.4.
Enquiry with the office of destination...............................................................503
3.4.1. Competent authority and time frame for launching the enquiry request ..........504
3.4.2. Sending an 'Enquiry Request' (IE142) message................................................504
3.4.2.1. The use of the information exchange messages.................................................505
3.4.3. Cancellation of the 'Enquiry Request' (IE142) message ...................................506
3.4.4. Reaction of the country of destination ..............................................................506
3.4.4.1. Search of records...............................................................................................506
3.4.4.2. Result of the search of records ..........................................................................507
3.4.4.3. Time limit for responding in case the enquiry procedure has initially
started with the office of destination.................................................................509
3.4.4.4. Response codes to the enquiry request..............................................................510
3.4.5. Request to the principal after starting enquiry with the office of
destination .........................................................................................................511
3.4.6. Consequences of the enquiry procedure’s results .............................................511
4.
4.1.
Fallback procedure ................................................................................................513
Enquiry notice in case of fallback or simplified procedure specific to
certain modes of transport.................................................................................514
4.1.1. Introduction .......................................................................................................514
4.1.2. Enquiry starting with the principal....................................................................516
4.1.3. Competent authority and time frame for launching the enquiry notice ............516
4.1.4. Enquiry notice TC20 .........................................................................................517
4.1.5. Reaction of the country of destination to the enquiry notice ............................518
4.1.6. Reaction of the office of transit to the enquiry notice.......................................521
4.1.7. Consequences of the enquiry procedure ...........................................................523
5.
5.1.
5.2.
Post-clearance verification procedure ...................................................................524
Objectives and methods of a post-clearance verification..................................524
Documents subject to verification.....................................................................525
5.2.1. Transit declarations (fallback procedure)..........................................................525
5.2.2. Manifest as a transit declaration........................................................................526
5.2.3. Alternative proof ...............................................................................................527
5.2.4. T2L documents..................................................................................................527
5.2.5. Commercial documents equivalent to a T2L document....................................527
5.3.
6.
Consequences of the verification ......................................................................528
Exceptions (pro memoria) .....................................................................................528
7.
Specific national instructions (reserved) ...............................................................528
8.
8.1.
8.2.
8.3.
Annexes .................................................................................................................528
List of competent authorities.............................................................................529
Model of a letter of information to the principal...............................................555
Specimen of enquiry notice TC20 and explanatory notes ................................557
15
8.4.
8.5.
8.6.
8.7.
Specimen of sending of information TC20A ....................................................560
Specimen of post-clearance request TC21........................................................561
Specimen of post-clearance request TC21A .....................................................562
Examples of situations in the enquiry procedure ..............................................563
PART VIII – DEBT AND RECOVERY ........................................................................565
1.
1.1.
1.2.
2.
2.1.
Scope of the provisions .........................................................................................565
Definitions.........................................................................................................565
Distinction between financial and penal provisions..........................................566
Incurrence / non-incurrence of a debt, failures, and identification of the
debtors and guarantors...........................................................................................566
Incurrence / non-incurrence of the debt ............................................................566
2.1.1. When is a debt incurred.....................................................................................566
2.1.1.1. Unlawful removal of the goods from the procedure .........................................566
2.1.1.2. Non-fulfilment of an obligation ........................................................................567
2.1.2. Non-incurrence of the debt................................................................................568
2.2.
Failures of the procedure...................................................................................568
2.2.1. Situations of unlawful removal .........................................................................568
2.2.2. Situations which do not represent unlawful removal........................................569
2.3.
Other failures to comply with the procedure.....................................................569
2.3.1. Situations of non-compliance that may give rise to a debt ...............................569
2.3.1.1. Failure to fulfil one of the obligations governing the use of the procedure......570
2.3.1.2. Failure to fulfil one of the obligations governing the placing of the goods
under the procedure...........................................................................................571
2.3.2. Failures to comply that do not give rise to a debt .............................................572
2.3.2.1. General conditions governing derogation in situations giving rise to a
debt....................................................................................................................572
2.3.2.2. Identification by the Contracting Parties of situations where the
derogation applies .............................................................................................573
2.3.3. Debt incurred in a connection with the transit procedure .................................573
2.4.
Identification of the debtors and guarantors......................................................574
2.4.1. Who are the debtors...........................................................................................574
2.4.2. Claims against debtors ......................................................................................576
2.4.3. Different debtors and their joint and several liability .......................................576
2.4.4. Notifying the debtor ..........................................................................................577
2.4.5. Claims against the guarantor.............................................................................577
2.4.5.1. Guarantor's liability and release........................................................................577
2.4.5.2. Limitation of liability by the guarantor.............................................................578
2.4.5.3. Notifying the guarantor .....................................................................................579
2.4.6. Calculation of the amount of the debt ...............................................................581
3.
3.1.
3.2.
Recovery of the debt..............................................................................................584
General analysis ................................................................................................584
Identifying the authority responsible for recovery............................................584
3.2.1. Authority responsible for recovery ...................................................................584
3.2.2. Place where the debt arises ...............................................................................585
3.2.2.1. Place where the events giving rise to the debt occur ........................................585
3.2.2.2. Place where the competent authorities conclude that the goods were in a
situation giving rise to the debt .........................................................................586
16
3.2.2.3. Place determined by default ..............................................................................586
3.3.
Recovery procedure...........................................................................................589
3.3.1. Information exchange messages........................................................................589
3.3.2. Exchange of information and co-operation with a view to recovery ................590
3.3.3. Recovery request from the competent authority of departure...........................591
3.3.4. Recovery request from another competent authority ........................................592
3.3.5. Recovery acceptance by the requested authority ..............................................593
3.3.6. Communicating the start of the recovery procedure .........................................595
3.4.
Subsequent identification of the place where a debt arose ...............................596
3.4.1. New evidence after the initiation of recovery proceedings...............................596
3.4.2. New competent authority and new recovery measures.....................................597
3.4.3. Consequences for the original recovery............................................................598
3.4.4. Consequences for the recovery .........................................................................598
3.4.4.1. Notifying the offices of departure and guarantee of recovery or discharge......598
3.4.4.2. Notifying the guarantor of recovery or discharge .............................................599
4.
Specific situations (pro memoria) .........................................................................599
5.
Exceptions (pro memoria) .....................................................................................599
6.
Specific national instructions (reserved) ...............................................................599
7.
Restricted part for customs use only .....................................................................599
8.
8.1.
8.2.
8.3.
Annexes .................................................................................................................599
List of authorities responsible for recovery in the fallback procedure .............600
TC24 information notice and TC 25 recovery notice .......................................607
TC30 request for address(es) ............................................................................611
PART IX – THE TIR PROCEDURE..............................................................................612
1.
1.1.
1.2.
2.
2.1.
TIR (Transport Internationaux Routiers) ..............................................................613
Background and legislation...............................................................................613
The principles of the TIR system ......................................................................613
Authorisations........................................................................................................615
Authorisation of guaranteeing associations ......................................................615
2.1.1. The authorisation process..................................................................................615
2.1.2. The criteria for authorisation.............................................................................615
2.1.3. Written agreement.............................................................................................616
2.1.4. Monitoring of the authorisation ........................................................................616
2.2.
Authorisation of Holders...................................................................................616
2.2.1. The authorisation process..................................................................................617
2.2.2. Sharing the authorisation process......................................................................617
2.2.2.1. Customs authorities' checks ..............................................................................617
2.2.2.2. Monitoring of the authorisation ........................................................................618
2.2.3. Withdrawal of the authorisation........................................................................619
2.2.3.1. Use of Article 38 versus Article 6.4..................................................................619
2.2.3.2. Application of Article 38 of the TIR Convention .............................................620
2.2.3.3. Application of Article 6.4. of the TIR Convention ...........................................620
2.2.3.4. Notification to the European Commission and Member States ........................621
17
2.2.4. Notification of decisions to reinstate access to the TIR system........................622
3.
3.1.
3.2.
Guarantees .............................................................................................................622
Introduction .......................................................................................................622
Amount of guarantee.........................................................................................622
3.2.1. Maximum amount of guarantee ........................................................................622
3.2.2. Rules concerning the exchange rate..................................................................623
3.3.
3.4.
4.
4.1.
4.2.
4.3.
4.4.
Scope of guarantee cover ..................................................................................623
Liability of the Community's guaranteeing associations ..................................624
The formalities at the office of departure or entry (en route)................................624
Introduction .......................................................................................................625
Acceptance of the TIR carnet data ....................................................................626
Security of vehicle / container...........................................................................628
Action at the customs office of departure or entry (en route) ...........................628
4.4.1. Proper use of the TIR carnet .............................................................................629
4.4.2. Recommendation to the use of HS code ...........................................................630
4.4.3. Proof of the Community status of goods...........................................................630
4.4.4. Presentation of a guarantee ...............................................................................631
4.4.5. Sealing of vehicles/ containers..........................................................................631
4.4.6. Goods presenting increased risk........................................................................632
4.4.7. Release of a TIR operation................................................................................632
4.5.
Intermediate loading..........................................................................................633
4.5.1. Temporary suspension of the TIR transport......................................................633
4.6.
Discrepancies ....................................................................................................634
4.6.1. Treatment of discrepancies................................................................................634
4.6.2. Discrepancies detected by the customs office of departure ..............................634
4.6.3. Discrepancies detected by the customs office of entry (en route) ....................635
5.
5.1.
5.2.
5.3.
5.4.
5.5.
5.6.
The formalities at the customs office of destination or exit (en route) .................636
Introduction .......................................................................................................637
Discharge of the TIR operation by the customs office of departure or
entry (en route)..................................................................................................637
Action at the customs office of destination or exit (en route)...........................637
Change of customs office of destination or exit (en route)...............................639
Incidents en route and the use of the certified report........................................640
Irregularities detected at the customs office of destination or exit (en
route) .................................................................................................................641
5.6.1. Irregularities concerning goods.........................................................................641
5.6.2. Irregularities concerning seals...........................................................................642
5.6.3. Other irregularities ............................................................................................643
5.7.
5.8.
5.9.
6.
6.1.
6.2.
6.3.
6.4.
Control system for TIR carnets .........................................................................643
Intermediate unloading......................................................................................644
Treatment of returned TIR transports ...............................................................644
Enquiry procedure .................................................................................................646
Pre-enquiry action .............................................................................................646
Enquiry procedure.............................................................................................646
Alternative proof of termination .......................................................................648
Debt and recovery .............................................................................................649
6.4.1. Identification of person(s) directly liable..........................................................649
6.4.2. Recovery of the debt and/or other charges........................................................650
18
6.5.
6.6.
Claim against guaranteeing association ............................................................651
Application of Article 457 IPC .........................................................................652
6.6.1. Practical application of Article 457(3) IPC.......................................................652
6.6.2. Transfer of responsibility to recover the debt ...................................................653
7.
7.1.
7.2.
7.3.
7.4.
7.5.
8.
8.1.
8.2.
8.3.
8.4.
8.5.
8.6.
8.7.
Authorised consignee ............................................................................................653
Introduction .......................................................................................................654
Authority to break and remove customs seals...................................................654
Arrival of the goods...........................................................................................655
Presentation of the TIR carnet...........................................................................656
Endorsement and return of the TIR carnet to the TIR carnet Holder................656
Annexes to Part IX ................................................................................................656
Focal points in the Community .........................................................................657
The correlation table .........................................................................................662
The filling-in of the TIR carnet.........................................................................663
The fallback procedure......................................................................................674
Model EU Agreement/Undertaking ..................................................................680
Specimen stamp for the fallback procedure ......................................................682
Examples of situations lodging the electronic TIR carnet data.........................683
19
List of commonly used abbreviations
e-AD
AT
ATA
BE
BG
CAP
CCC
CCT
CH
CIM
CMR
Convention CS
CY
CZ
DA
DE
DK
EAD
EDI
EE
EFTA
EL
EN
ES
FI
FR
GB
GR
HS
HR
HU
IE
IPC
Electronic Administrative Document
Austria
Carnet ATA (temporary admission)
Belgium
Bulgaria / Bulgarian
Common Agricultural Policy
Community Customs Code
(Regulation 2913/92 of 12 October 1992, OJ L 302, 19.10.92, as amended)
Common Customs Tariff (EC)
Switzerland
Contrat de transport International ferroviaire des Marchandises (International waybill for transport of goods by rail)
Contrat de transport international de Marchandises par Route (International waybill for transport of goods by road) Convention on a common transit procedure of 20 May 1987 Czech
Cyprus
Czech Republic
Danish
Germany / German
Denmark
Export Accompanying Document
Electronic Data Interchange
Estonia / Estonian
European Free Trade Association
Greek
English
Spain / Spanish
Finland /Finnish
France / French
Great Britain
Greece
Harmonised System of the description and classification of goods
Croatia/Croatian
Hungary / Hungarian
Ireland
Implementing Provisions of the Community Customs Code (Regulation 2454/93 of 2 July 1993, OJ L 293, 11.10.93, as amended)
20
IRU
IS
IT
LT
LoI
LU
LV
MT
NCTS
NL
NO
OJ
PL
PT
RO
SAD
SAD Convention
SE
SI
SK
SL
SV
TR
TAD
TIR
TSAD
TSLoi
UK
International Road Union
Iceland / Icelandic
Italy / Italian
Lithuania / Lithuanian
List of Items
Luxembourg
Latvia / Latvian
Malta / Maltese
New Computerised Transit System
Netherlands / Dutch
Norway / Norwegian
Official Journal
Poland / Polish
Portugal / Portuguese
Romania / Romanian
Single Administrative Document
Convention on the simplification of formalities in trade in goods of 20 May 1987
Sweden
Slovenia
Slovak Republic / Slovakian
Slovenian
Swedish
Turkey/Turkish
Transit Accompanying Document
Carnet TIR (Transport Internationaux Routiers) (International Road Transport)
Transit/Security Accompanying Document
Transit/Security List of Items
United Kingdom
21
List of definitions
Electronic Administrative Document (e-AD)
Control document used to cover the movement of free circulation excisable goods between two points in the Community.
ATA Carnet
Customs document used for the temporary exportation, transit and temporary admission of goods for specific purposes, e.g. for displays, exhibitions and fairs as professional equipment and as commercial samples.
Authorised consignor
Person authorised to carry out transit operations without presenting the goods and the transit declaration at the office of departure.
Authorised consignee
Person authorised to receive at his premises or at any other specified place goods under a transit procedure without presenting them and the transit declaration at the office of destination.
Common transit
Customs procedure for the carriage of goods between the Community, the EFTA countries, and between the EFTA countries themselves (see definition below).
Community goods
Goods which are :
−wholly obtained in the customs territory of the Community under the conditions referred to in Article 23 of the Code and not incorporating goods imported from countries or territories not forming part of the customs territory of the Community. Goods obtained from goods placed under a suspensive arrangement shall not be deemed to have Community status in cases of special economic importance determined in accordance with the committee procedure,
− are imported from countries or territories not forming part of the customs territory of the Community which have been released for free circulation,
− obtained or produced in the customs territory of the Community, either from goods referred to in the second indent alone or from goods referred to in the first and second indents.
Community transit
Customs procedure that allows goods to be moved from one point in the Community to another.
Competent authority
The customs authority or any other authority responsible for applying the customs rules.
Contracting Party
A Party to the Convention on a common transit procedure of
22
20 May 1987 and the Convention on the simplification of formalities in trade in goods of 20 May 1987. There are five Contracting Parties: European Community, Iceland, Norway, Switzerland and Turkey.
Control copy T5
Declaration and undertaking used to cover goods imported into, exported from or moving within the customs territory of the Community that are subject to proof of compliance with the conditions provided for or prescribed by a Community rule for their use and/or destination.
Customs status
Customs status means the status of goods as Community goods or non-Community goods.
Customs territory of the Community
The customs territory of the Community comprises thefollowing territories, including their territorial waters, internal waters and airspace:
the territory of the Kingdom of Belgium, the territory of the Republic of Bulgaria, the territory of the Czech Republic,
the territory of the Kingdom of Denmark, except the Faroe Islands and Greenland,
the territory of the Federal Republic of Germany, except the Island of Heligoland and the territory of Buesingen (Treaty of 23 November 1964 between the Federal Republic of Germany and the Swiss Confederation),
the territory of the Republic of Estonia, the territory of Ireland,
the territory of the Hellenic Republic,
the territory of the Kingdom of Spain, except Ceuta and Melilla,
the territory of the French Republic, except the overseas territories and Saint-Pierre and Miquelon,
the territory of the Italian Republic, except the municipalities of Livigno and Campione d’Italia and the national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio,
the territory of the Republic of Cyprus, in accordance
23
with the provisions of the 2003 Act of Accession, the territory of the Republic of Latvia,
the territory of the Republic of Lithuania,
the territory of the Grand Duchy of Luxembourg, the territory of Hungary,
the territory of Malta,
the territory of the Kingdom of the Netherlands in Europe,
the territory of the Republic of Austria,
the territory of the Republic of Poland,
the territory of the Portuguese Republic,
the territory of Romania,
the territory of the Republic of Slovenia, the territory of the Slovak Republic,
the territory of the Republic of Finland, the territory of the Kingdom of Sweden,
the territory of the United Kingdom of Great Britain and Northern Ireland and of the Channel Islands and the Isle of Man.
the territory of the Republic of Croatia.
The following territories, including their territorial waters, internal waters and airspace, situated outside the territory of the Member States shall, taking into account the conventions and treaties applicable to them, be considered to be part of the customs territory of the Community:
(a) FRANCE
The territory of Monaco as defined in the Customs Convention signed in Paris on 18 May 1963 (Journal officiel de la République française (Official Journal of the French Republic) of 27 September 1963, p. 8679);
(b) CYPRUS
The territory of the United Kingdom Sovereign Base Areas of
24
Akrotiri and Dhekelia as defined in the Treaty concerning the Establishment of the Republic of Cyprus, signed in Nicosia on 16 August 1960 (United Kingdom Treaty Series No 4 (1961) Cmnd. 1252).
Export accompanying document (EAD)
For Community transit only - the EAD accompanies the goods where an export declaration is processed at an office of export by the ECS. The EAD corresponds to the specimen and notes in Annex 45g and 45h IPC.
European Community (EC) / European Union (EU)2
Member States are Austria, Belgium, Denmark, Finland, France, Germany, Greece, Republic of Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden, the United Kingdom, the Czech Republic, Cyprus, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, the Slovak Republic, Slovenia, Bulgaria, Romania and Croatia.
European Free Trade Association (EFTA)
This is a group of countries, comprising Iceland, Norway, Switzerland and Liechtenstein.
EFTA country
For the purpose of transit, the following are classified as EFTA countries: Iceland, Liechtenstein, Norway, Switzerland and Turkey.
Guarantee
Financial cover to ensure the collection of duties and other charges, furnished by a principal.
Loading list
An administrative or commercial document that may be used in place of a SAD-BIS when more than one item is being carried under transit.
List of Items (LoI)
The LoI accompanies the TAD and the goods where a transit declaration is processed at an office of departure by the NCTS and the declaration contains more than one item of goods. The LoI corresponds to the specimen and notes in Appendix III, Annexes A5 and A6 Convention/Annex 45b IPC.
Manifest
For maritime and air transport, the document listing the cargo on board the means of transport. The document may be used for customs purposes, subject to prior authorisation, when it
2 The European Communities originally referred to the European Economic Community (EEC) and the European Atomic Energy Community (Euratom), both established in 1958, and the European Coal and Steel Community (ECSC), established in 1952.
The European Union was created by the Treaty of Maastricht in 1993. It consisted of three pillars: the community dimension (EEC/EC, ECSC, Euratom), the common foreign and security policy, and cooperation in the field of justice and home affairs. The European Economic Community was renamed the European Community. It covered certain policy areas of the European Union, such as Union citizenship, Community policies and Economic and Monetary Union (EMU). In 2009, the Treaty of Lisbon abolished the three-pillar structure and the European Community was absorbed by the European Union.
The term "Community" is used in this manual, because it is still used in the CCC and IPC.
25
contains the necessary particulars, in particular with regard to the customs status of the goods and their identification.
Non-Community goods
Goods other than Community goods.
Office of departure
The customs office where declarations placing goods under the transit procedure are accepted.
Office of destination
The customs office where the goods placed under the transit procedure must be presented in order to end the procedure.
Office of guarantee
The office where the competent authorities of each country decide that guarantors shall lodge their guarantees.
Office of transit
The customs office situated at the:
Common transit Community transit
Point of entry − into a Contracting Party
−into the customs territory of the Community when the goods have crossed the territory of a third country in the course of a transit operation,
Point of exit − from a Contracting Party when the consignment is leaving the customs territory of that Contracting Party in the course of a transit operation via a frontier between that Contracting Party and a third country. −from the customs territory of the Community when a consignment is leaving that territory in the course of a transit operation via a frontier between a Member State and a third country other than an EFTA country.
Person established in a
· in the case of a natural person, any person who is
Contracting
Community
Party/the
normally resident there ;
· in the case of a legal person or an association of persons, any person that has its registered office, central headquarters or a permanent business establishment there.
Principal
The person who places goods under the transit procedure, even where this is done by an authorised representative.
Representation
Any person may appoint a representative in his dealings with the customs authorities to perform the acts and formalities
26
laid down by customs rules (see Article 5 CCC)3.
Single Administrative Document (SAD)
This is a multi-copy form which is used throughout the Community and EFTA countries for the control of imports, exports and goods in transit.
It is an eight part document consisting of the following copies:
Copy 1 which is retained by the authorities of the country in which export (dispatch) or transit formalities are completed;
Copy 2 which is to be used for statistical purposes by the countries of export (in certain cases it can equally be used by the country of dispatch);
Copy 3 which is returned to the exporter after being stamped by the Customs authority;
Copy 4 which is to be kept by the office of destination upon completion of the transit operation or serving as the T2L or T2LF document providing evidence of Community status of the goods;
Copy 5 which is the return copy for the transit procedure;
Copy 6 which is to be retained by the authorities of the countries in which arrival formalities are completed;
Copy 7 which is to be used for statistical purposes by the countries of destination (for arrival formalities);
Copy 8 which is returned to the consignee after being stamped by the Customs authority.
National Customs authorities may provide various combinations of the eight copy set appropriate for the purpose for which they are intended.
See also : transit accompanying document
SAD BIS
Form used to supplement the copies of the SAD when more than one item is being declared.
Transit accompanying document (TAD)
The TAD accompanies the goods where a transit declaration is processed at an office of departure by the NCTS.. The TAD
3 Where the manual refers to the condition that the applicant is established in the Community, this condition may be met in accordance with the rules on representation.
27
corresponds to the specimen and notes in Appendix III, Annexes A3 and A4 Convention/Annex 45a IPC.
See also : SAD
Transit/Security accompanying document (TSAD)
For Community transit only - the TSAD accompanies the goods where a transit declaration is processed at an office of departure by the NCTS and contains both transit data and security and safety data. The TSAD corresponds to the specimen and notes in Annex 45e IPC.
Transit/Security List of Items (TSLoI)
For Community transit only - the TSLoI accompanies the TSAD and the goods where a transit declaration is processed at an office of departure by the NCTS, the declaration contains more than one item of goods and the declaration contains transit data and security and safety data. The TSLoI corresponds to the specimen and notes in Annex 45f IPC.
Territories where the VAT directive is not applicable (also known as the 'non-fiscal' or 'special' territories)
Territories that are part of the customs territory of the Community but where the provisions of the (VAT) Directive 2006/112/EC do not apply. These are: the Åland Islands; the Canary Islands; the Channel Islands; Mount Athos and the French territories referred to in Articles 349 and Article 355(1) of the Treaty on the Functioning of the European Union (Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Barthélémy and Saint-Martin)..
Transit declaration
The act whereby a person indicates in the prescribed form and manner a wish to place goods under the transit procedure.
28
General information sources
European Union
http://eur-lex.europa.eu/homepage.html
− Customs legislation http://ec.europa.eu/taxation_customs/customs/procedural_aspects/transit/index_en.htm
−
−
−
−
−
−
Transit Manual
Transit Customs Offices list
Transit Network address book
New Customs Transit Systems for Europe (brochure) Legislation
Trade consultation
− National Customs Websites:
http://ec.europa.eu/taxation_customs/common/links/customs/index_en.htm
Other:
World Customs Organisation: UN – TIR convention:
World Customs Organization http://www.unece.org/trans/bcf/welcome.html
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PART I – GENERAL INTRODUCTION
Part I gives the historical background and an overview of the transit systems.
Paragraph 1 explains the character and purpose of transit and contains a brief history.
Paragraph 2 refers to the status of goods for customs purposes.
Paragraph 3 provides a summary of the common transit procedure.
Paragraph 4 provides a summary of the Community transit procedure and of other transit procedures that apply within the European Community.
Exceptions are covered in paragraph 5.
Paragraph 6 is reserved for specific national instructions.
Paragraph 7 is reserved for the use of customs administrations.
Paragraph 8 contains the annexes to Part I.
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1.
Brief history of transit
Movement of goods
Main functions of transit
Development of a transit system
When goods enter a country/territory, customs will demand payment of import duties and other charges and, where appropriate, apply commercial policy measures (for example anti-dumping duties). This is the case even where the goods are only meant to pass through (to transit) that country/territory on their way to another. Under certain conditions the taxes and charges paid may be reimbursed when the goods leave that country/territory. In the next country/territory this procedure may have to be repeated. The goods may have to undergo a series of administrative procedures at border crossings before reaching their final destination.
Transit is a customs facility available to operators who move goods across borders or territories without paying the charges due in principle when the goods enter (or leave) the territory thus requiring only one (final) customs formality. Compared to the situation described in the first paragraph, it offers an administratively simple and cost advantageous procedure to carry goods across customs territories. Transit is particularly relevant to the Community where a single customs territory is combined with a multiplicity of fiscal territories: goods can move under transit from their point of entry into the Community to the point of their clearance where, after transit has ended, the customs and the local fiscal obligations are taken care of and the goods enter into free circulation or another suspensive procedure is started. Also a suspensive procedure can be ended by placing non-Community goods under transit, for example for re-exportation from the Community customs territory.
After the end of the second world war, there was a rapid growth in trade in goods in Europe. It soon became clear that lengthy and cumbersome customs procedures each time goods crossed a border put a severe strain and burden on trade. Against a background of a growing spirit of co-operation between nations, negotiations started
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TIR Agreement
EC
under the auspices of the United Nations Economic Commission for Europe, with the objective of drawing up an international Agreement which would facilitate the movement of goods in Europe.
In 1949 the first TIR Agreement was drawn up. As a result of this Agreement a guarantee system was introduced in a number of European countries which would cover the duties and other charges at risk on goods moving in Europe, in the course of international trade. The success of the 1949 TIR Agreement led to the creation in 1959 of the TIR Convention. The Convention was revised in 19754 and currently has 68 Contracting Parties (May 2009).
In parallel to the global development of international trade, it was found that the emerging and expanding European Community required a specific transit system to facilitate the movement of goods and customs formalities within and between its Member states.
The Community transit system
The need for a specific transit system for the European Community became more apparent in 1968 when the Common Customs Tariff was introduced.
4 Customs Convention on the International Transport of Goods under cover of TIR carnets (TIR Convention, 1975), TIR Handbook, ECE/TRANS/TIR/5, United Nations Publications.
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The Community transit system was introduced in 1968. It facilitated the movement of both Community and non-Community goods within the European Community. For the first time use was made of the symbols T1 for non-Community goods and T2 for Community goods.
Intra-Community movement of goods via EFTA countries
Due to increased levels of trade and to facilitate the movement of goods in Europe, the Community transit system was extended in 1972 by two Agreements to cover trade with Austria and Switzerland. These two countries, with important geographical locations in Europe, were members of the European Free Trade Association (EFTA).
Common Transit
The Agreements of 1972 with the EFTA countries Switzerland and (at the time) Austria were replaced in 1987 by two Conventions drawn up between the European Community and all EFTA countries. These Conventions would facilitate the importation, exportation and movement of goods to, from and between the European Community and the EFTA countries but also between individual EFTA countries. One Convention established a common transit procedure5, while the other provided for the simplification of import, export and transit formalities by introducing the Single
5 EC/EFTA Convention on a common transit procedure of 20 May 1987, O.J. L 226, 18.8.1987 + amendments.
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Administrative Document (SAD)6. The Conventions are known as
the “Convention” and the “SAD Convention” respectively. Visegrad-countries The Conventions were extended on 1 July 1996 to include the four
Visegrad countries (the Czech Republic, Hungary, Poland and the Slovak Republic) until their accession to the Community.
The Convention was extended as well to other than Visegrad countries, i.e. to Croatia on 1 July 2012 (until its accession to the Union) and to Turkey on 1 December 2012..
Applicant
countries
All future Contracting Parties are considered as ‘EFTA countries’ within the meaning of these Conventions.
Many other countries have expressed a desire to join the common transit system.
Reform of transit
The creation of the single market in 1993 together with a changed political environment in central and eastern Europe presented new challenges which made it necessary to review the transit systems.
2.
Status of goods
Since the introduction of Community transit in 1968 the customs status of goods essentially is the factor that determines whether goods in transit move under a T1 or a T2 transit declaration.
In certain circumstances proof of the status of the goods will have to be produced.
Further details concerning the status of goods are in Part II.
6 EC/EFTA Convention on the simplification of formalities in trade in goods (including a Single Administrative Document for use in such trade), O.J. L 134, 22.5.1987 + amendments.
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3.
Common Transit
3.1. Legislation
The legal basis for the common transit procedure is the Common Transit Convention of 20 May 1987 (see footnote 3). The European Union, the three EFTA countries (Switzerland, Norway and Iceland) and Turkey are Contracting Parties to the Convention. The Convention also applies to the Principality of Liechtenstein because it has a customs union with Switzerland. The convention was extended to Turkey on 1 December 2012.
The legal basis for the simplification of formalities in trade in goods between the Community and EFTA countries and also between the EFTA countries themselves is the SAD Convention of May 1987 (see footnote 4).
An explanation of the rules and procedures governing the adoption of common transit legislation is given in Annex 8.1 of Part I.
3.2. Description of the procedure
The common transit procedure provides for customs and excise duties, VAT and other charges on goods to be suspended during their movement from the office of departure to the office of destination. It may be used by economic operators to facilitate the movement of goods from one Contracting Party to another. However there is no obligation to use it.
The common transit procedure is managed by the customs administrations of the various Contracting Parties via a network of customs offices, known as offices of departure, offices of transit, offices of destination and offices of guarantee.
The common transit procedure starts at the office of departure and ends when the goods and transit declaration are presented at the office of destination, in accordance with the transit provisions. An officially receipted copy of the transit declaration is returned by
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customs to the office of departure (or a central office in the country of departure).
On receipt of that copy, customs in the country of departure will discharge the transit procedure and the principal’s liability, unless an irregularity has been noted.
Principal in common transit
In making a transit declaration at the office of departure the principal requests the placing of the goods under the transit procedure. As holder of the transit procedure the principal is, after the goods have been released for transit, responsible for the presentation of the goods intact (with seals intact where appropriate) together with the transit declaration at the office of destination within a prescribed time limit. There are also further persons responsible for the presentation of the goods at the office of destination. He is also responsible for the payment of any duties and other charges which may become due in the event of an irregularity occurring. The principal is responsible for the provision of a guarantee to cover the amount of duties and other charges suspended during the movement of the goods (when he has not been exempted by law or by authorisation). The guarantee can be a cash deposit or an undertaking furnished by a financial institution acting as guarantor (see Part III for further details concerning guarantees and guarantors).
Article 2 Convention
There are two categories of common transit procedure, T1 and T2, which reflect the different status of the goods being moved.
T1
The T1 procedure covers the movement of non-Community goods, suspending the measures normally applicable to them on import.
T2
The T2 procedure covers the movement of Community goods, suspending the measures normally applicable to them on import to an EFTA country.
Simplified
procedure
Under certain circumstances and subject to an authorisation being granted by the relevant customs authority, the common transit
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procedure may be simplified (see Part VI for information on simplified transit procedures).
(Further information on the common transit procedure is in Parts IV, V and VI.)
4.
Transit within the Community
This paragraph is subdivided as follows:
· information on Community Transit (paragraph 4.1.);
· information on other transit systems which apply within the European Community (paragraph 4.2.).
4.1. Community transit
4.1.1. Legislation
Community transit has its legal basis in the Community Customs Code (Council Regulation (EEC) No 2913/92) and its Implementing Provisions (Commission Regulation (EEC) No 2454/93). The Community transit arrangements were extended to include trade in certain goods with Andorra under the Community-Andorra customs union. A similar extension exists for trade between the Community and San Marino under the arrangements for the customs union with San Marino. (see Part IV, chapter 5 for further details concerning Andorra and San Marino).
An explanation of the rules and procedures governing the adoption of Community transit legislation is given in Annex 8.1 of Part I.
4.1.2. Description of the procedure
Use of the Community transit
This paragraph describes the Community transit procedures as follows:
· External Community transit (paragraph 4.1.2.1.);
· Internal Community transit (paragraph 4.1.2.2.).
The Community transit system is applicable to the movement of
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procedure
non-Community goods and in certain cases of Community goods between two points in the Community (see also 4.2 for other transit procedures in the Community).
The Community transit procedure is managed by the customs administrations of the various Member States via a network of customs offices, known as offices of departure, offices of transit, offices of destination and offices of guarantee.
The Community transit procedure starts at the office of departure and ends when the goods and transit declaration are presented at the office of destination. An officially receipted copy of the transit declaration is returned by customs to the office of departure (or a central office in the Member State of departure). On receipt of that copy, customs in the Member State of departure will discharge the transit declaration and the principal’s liability, unless an irregularity has been noted.
Principal in Community transit
In making a transit declaration at the office of departure the principal requests the placing of the goods under the transit procedure. As holder of the transit procedure the principal is, after the goods have been released for transit, responsible for the presentation of the goods intact (with seals intact where appropriate) together with the transit declaration at the office of destination within a prescribed time limit. There are also further persons responsible for the presentation of the goods at the office of destination. He is also responsible for the payment of any duties and other charges which may become due in the event of an irregularity occurring. The principal is responsible for the provision of a guarantee to cover the amount of duties and other charges suspended during the movement of the goods (when he has not been exempted by law or by authorisation). The guarantee can be a cash deposit an undertaking furnished by a financial institution acting as guarantor (see Part III for further details concerning guarantees and guarantors).
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External and internal transit
Articles 91 and 163 CCC
There are two categories of the Community transit procedure: T1 (external transit) and T2 (internal transit), which generally reflect the status of the goods being moved.
Simplified
procedure
Under certain circumstances, and subject to an authorisation being granted by the relevant customs office, the Community transit procedure may be simplified (see Part VI for information on simplified transit procedures.)
(Further information on the Community transit procedure is in Parts IV, V and VI.)
4.1.2.1
External Community transit
T1
The external Community transit (T1) procedure, applies mainly to the movement of non-Community goods. It suspends the duties and other charges applicable until the goods reach their destination in the Community.
Article 340c(3) IPC
However, the external Community transit procedure (T1) is also mandatory for the movement of Community goods that would normally be carried under a T2 transit procedure where the goods are exported to, or pass through, one or more EFTA countries and the common transit procedure is being used and the goods:
· have undergone customs export formalities with a view to refunds being granted on export to third countries under the Common Agricultural Policy (CAP); or,
· have come from intervention stocks, are subject to measures of control as to use and/or destination, and have undergone customs formalities on export to third countries under the Common Agricultural Policy (CAP); or,
· are eligible for the repayment or remission of import duties on condition that they are exported from the customs territory of
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the Community; or,
• are in the form of compensating products or goods in the unaltered state and have undergone customs formalities on export to third countries in order to discharge the inward processing procedure, drawback system, with a view to obtaining repayment or remission of customs duty.
4.1.2.2.
Internal Community transit
T2
The internal Community transit (T2) procedure applies to Community goods where they are consigned from one point in the customs territory of the Community to another through the territory of one or more EFTA countries. This procedure does not apply when the goods are carried entirely by sea or by air.
T2F
The internal Community transit procedure T2F applies to the movement of Community goods, which are consigned to, from or between the non-fiscal areas of the customs territory of the Community. The non-fiscal areas of the customs territory of the Community are those areas where the provisions of Directive 2006/112/EC do not apply (the VAT Directive).
These are the Åland Islands, the Canary Islands, the Channel Islands, Mount Athos and Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Barthélémy and Saint-Martin.
4.1.3. New Computerised Transit System (NCTS)
In today's world, customs administrations have to adapt to the needs of trade with speed and flexibility and keep abreast of the continual changes in the business environment. The NCTS will serve as a tool to manage and control the transit system. Based on the use of advanced computer systems and the electronic processing of data, it will guarantee a more modern and efficient
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management than the paper-based system, with its proven flaws.
The main objectives of the NCTS are:
to increase the efficiency and effectiveness of transit procedures;
to improve both the prevention and detection of fraud;
to accelerate transactions carried out under a transit procedure and to offer security for them.
As a general rule the NCTS will be used for both external and internal Community transit and common transit, in situations where they are currently carried out using the single administrative document (SAD) made out as either a `T1' or `T2'.
Therefore the computerised system will not, at first, cover simplified procedures under which the goods are transported by rail, air, sea or by pipelines and where, essentially, the haulier's own documentation is used.
4.1.3.1.
Main items or messages used in an NCTS operation
Before going into the details it is useful to mention the main items and messages in a NCTS operation.
The transit declaration, which is presented in a paper or electronic form.
The movement reference number (MRN), which is a unique registration number, given by the system to the declaration to identify the movement.
The transit accompanying document (TAD), which accompanies the goods from departure to destination.
The “anticipated arrival record” (AAR) message, which is sent by the office of departure to the declared office of destination mentioned in the declaration.
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The “anticipated transit record” (ATR) message, which is sent by the office of departure to the declared office(s) of transit to notify the anticipated border passage of a consignment.
The “notification of crossing frontier” (NCF) message, which is sent by the actual office of transit used after having checked the consignment.
The “arrival advice” message, which is sent by the actual office of destination to the office of departure when the goods arrive.
• The “control results” message, which is sent by the actual
office of destination to the office of departure (after the goods have been checked, where necessary).
Furthermore it is important to understand that the system covers all the possible combinations of normal and simplified procedures, at departure (authorised consignor) as well as at destination (authorised consignee).
4.1.3.2.
Office of departure
The transit declaration is presented at the office of departure, either in paper form or in a computerised form. Electronic declarations can be made at the customs office of departure or from a trader's own premises.
Whatever the form of the presentation, the declaration must contain all the data required and comply with the system specifications, since the system codifies and validates the data automatically. If there is an inconsistency in the data the system will indicate this. The trader will be informed, so that he can make the necessary corrections before the declaration is finally accepted.
Once the corrections have been entered and the declaration is accepted, the system will provide the declaration with a unique registration number, the movement reference number.
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Then, once any inspections have been carried out, either at the office of departure itself or at the authorised consignor's premises, and the guarantees are accepted, the goods will be released for transit. The system will print the transit accompanying document and, where appropriate, the list of items, either at the office of departure or at the authorised consignor's premises. The accompanying document and the list of items must travel with the goods and be presented at any office of transit and at the office of destination.
When printing the transit accompanying document and the list of items, the office of departure will simultaneously send an anticipated arrival record to the declared office of destination. This message will mainly contain the information taken from the declaration, enabling the office of destination to control the consignment when it arrives. The office of destination needs to have access to the best possible information about the transit operation to make a correct and reliable decision about what actions to take when the goods arrive.
Should the movement have to pass an office of transit, the office of departure will also send an anticipated transit record, so that any office of transit has prior notification of the consignment concerned and can check the passage of the movement.
4.1.3.3.
Office of destination
Upon arrival, the goods must be presented at the office of destination or to the authorised consignee together with the transit accompanying document and the list of items, if appropriate. Customs, having already received the anticipated arrival record will have full details about the operation and therefore will have had the opportunity to decide beforehand what controls are necessary.
When they enter the movement reference number (MRN) into the
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system, it will automatically locate the corresponding anticipated arrival record, which will be used as a basis for any action or control, and send an arrival advice message to the office of departure.
After the relevant controls have been carried out, the office of destination will notify the office of departure of the control results by using a control results message, stating which, if any, irregularities have been detected.
The control results message is necessary to discharge the transit operation at the office of departure and free the guarantees that were used for it.
4.1.3.4.
Office of transit
When the goods pass by an office of transit, the goods, the transit accompanying document and, where appropriate, the list of items have to be presented to customs. The anticipated transit record, already available in the system, will automatically be located when the movement reference number is entered and subsequently the movement may be approved for passage. A notification of crossing frontier is sent to the office of departure.
4.1.3.5.
Change of office of transit or destination
If the goods go via an office of transit other than the declared one, the message that had initially been sent to the declared office of transit is of no use. In this case the actual office of transit will send a message to the office of departure, requesting the anticipated transit record, so that it can access the relevant information. Having checked the movement it will send the notification of crossing frontier to the office of departure.
Likewise, the goods can be presented at an office of destination, other than the declared one. The actual office of destination will
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request the office of departure to send the anticipated arrival record so that the new office of destination may obtain the necessary information on the consignment.
If there is a change in office of transit or destination, the messages which have been sent to the declared offices are of no use and will remain open. To this end, the system will automatically send a message to the declared offices, notifying them where and when the goods have been presented, so that they can close the messages.
4.1.3.6.
Simplified procedures: authorised consignor and authorised consignee
The use of both simplified procedures represents the optimal use of resources within the framework of the NCTS. The possibility of carrying out all the procedures at one's own premises and exchanging information with customs electronically is clearly the most rapid, comfortable, secure and economic way of doing business.
Obviously in addition to satisfying the criteria to become an authorised consignor or authorised consignee in the transit procedure with the SAD, they will have to possess an adequate electronic data processing system for information interchange with their relevant customs offices. Of course this can only work if these offices are connected to the NCTS.
Once these criteria have been fulfilled the NCTS allows authorised consignors to:
create the transit declaration in their own computer system;
send the corresponding declaration message electronically to the office of departure without the goods having to be presented there;
send and receive by electronic means subsequent messages, including requests for correction of the declaration, notification of its acceptance and notification of the release of
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the goods.
As far as authorised consignees are concerned the NCTS allows them to:
receive the goods and the accompanying document directly at their own premises;
send the arrival notification message to the relevant office of destination electronically;
receive and send subsequent messages concerning permission to unload goods and the notification of the results of the unloading to customs electronically.
4.2. Other transit systems within the European Community
4.2.1. Introduction
Articles 91(2) and 163(2) CCC
Apart from the common transit and the internal/external Community transit procedures use is also made of the transit procedures described below. In contrast to the common and Community transit procedures, the TIR procedure is structured on an international guarantee system based on a chain of national guaranteeing associations (see paragraph 4.2.2 for information on TIR).
The ATA-carnet procedure is similar to TIR but it is limited to certain types of goods (see paragraph 4.2.3 for information on ATA carnets).
The Rhine manifest procedure applies to water transport of non-Community goods on the Rhine and its associated tributaries (see paragraph 4.2.4 for information on the Rhine manifest).
The NATO movement procedure applies to goods transported to NATO forces (see paragraph 4.2.5 for information on the NATO movement procedure).
The postal package procedure applies to goods sent by post (see
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paragraph 4.2.6 for information on the postal package procedure).
4.2.2. TIR (Transport Internationaux Routiers)
4.2.2.1.
Background and legislation
Article 91 and 163 of the CCC
The principal legislation governing the TIR procedure is the TIR Convention 1975, prepared under the auspices of the United Nations Economic Commission for Europe (UN/ECE)7. It was adopted on behalf of the Member States by the European Community under EC Reg. No 2112/78 of 25 July 19788. The movement of goods within the Community under cover of a TIR carnet is provided for in Articles 451-457b of the IPC. The TIR Convention has been regularly amended.
As at 1st January 2014, the TIR Convention had 68 contracting Parties including the European Community and its 28 Member States. However a TIR operation is possible only in the countries which have authorised guaranteeing associations (58 countries as at 1 January 2014). Under Community legislation, the TIR procedure can be used in the Community only for a transit movement which begins or ends outside the Community, or is effected between two points in the Community through the territory of a third country.
There are a number of parties involved in the administration of the TIR Convention. An Administrative Committee composed of all Contracting Parties to the Convention administers its operation. Much of the work of the Administrative Committee is supported and prepared by the UN/ECE Working Party on Customs Questions Affecting Transport (WP30). The Committee and Working Party meet regularly in Geneva.
7 See above at footnote 2.
8 OJ L 252 of 14.9.1978, p. 1.
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4.2.2.2.
Description of the TIR procedure
The TIR system is built on five main pillars:
goods movement in approved vehicles or containers under customs seal;
throughout the TIR transport, duties and taxes due on the goods are suspended and secured by a chain of internationally valid guarantees. The national guaranteeing association of each Contracting Party guarantees payment of the secured amount of the customs debt and other charges which may become due in the event of an irregularity occurring in that country in the course of the TIR operation. Each Contracting Party sets its guarantee limit but the recommended maximum amount to be claimed from each national association in the event of an irregularity is US$50 000 (for the Community: € 60,000 or the equivalent thereof in national currency);
A TIR carnet is a customs declaration for transport of goods. It provides proof of the existence of the guarantee. TIR carnets are distributed by the International Organization authorised by the TIR Administrative Committee (currently the International Road Transport Union (IRU)) to national guaranteeing associations. The TIR carnet is valid for one TIR transport only. It is taken into use in the country of departure and enables the customs control document in the Contracting Parties of departure, transit and destination;
customs control measures taken in the country of departure are accepted by the countries of transit and destination. As a consequence, goods carried under the TIR procedure in sealed vehicles or containers will not as a general rule be examined at customs offices in transit;
as a means of controlling access to the TIR procedure, national associations wishing to issue TIR carnets and persons wishing to utilise TIR carnets must comply with
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minimum conditions and requirements and must be authorised by the competent authorities (usually Customs) of the country
where they are established.
A TIR transport comprises a sequence of TIR operations. In each Contracting Party, a TIR operation starts at the customs office of departure/entry and is terminated at the customs office of destination or exit.
For the purposes of this procedure, the customs territory of the Community is considered as forming a single territory.
It is a condition that some part of the TIR transport be made by road and that the vehicle or container displays the TIR plates during the TIR transport.
4.2.3. ATA (Temporary Admission)
4.2.3.1.
Background and legislation
The legal bases for this procedure are the ATA Convention and the Convention on Temporary Admission, also known as the Istanbul Convention.
The ATA Convention concluded in 1961 remains in force and currently has 61 Contracting Parties.
The Istanbul Convention which was originally intended to replace the ATA Convention was concluded on 26 June 1990 in Istanbul under the auspices of the Customs Co-operation Council – now called the World Customs Organisation (WCO). It is managed by an Administrative Committee and currently has 34 Contracting Parties.
ATA carnet as
transit document
Provisions regarding the use of an ATA carnet as a transit document within the Community are contained in Articles 451 to 453 and 457c to 461 of IPC.
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4.2.3.2.
Description of the procedure
Article 451 IPC
For the purposes of the ATA carnet and in accordance with the provisions of Article 451, the Community is considered as forming a single territory.
A. At the office of departure
The office of departure or the office of entry into the Community shall detach transit Voucher no. 1, complete box "H" (items A-D) and to assist in the return of transit Voucher no. 2 enter the full name and address of the office to which voucher no. 2 must be returned in box "H" item (E).
As far as possible this address must be inserted by means of a stamp.
This office shall also complete and certify the clearance for transit (items 1-7) of the corresponding transit counterfoil before returning the carnet to the holder.
B. At the office of destination
The office of destination or exit from the Community whichever is appropriate, shall detach transit Voucher no. 2, certify box "H" (item F), enter any remarks in item G and send it without delay to the office mentioned in Box H (item E) of this voucher. This office shall also complete and certify the certificate of discharge (items 1-
6) of the transit counterfoil before returning the carnet to the
holder.
C. Inquiry procedure
All inquiries concerning ATA Carnets shall be pursued by reference to the list of central offices of Member States which the Commission shall communicate to the other Member States via the official website of the European Union on the Internet.
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The schematic diagram below illustrates the use of the ATA carnet as a transit document for the movement of goods through or within the Community customs territory within the framework of the temporary admission procedure.
external border----------------------------------------------------------------------------------------------
OFFICE OF ENTRY
Transit to office of destination acting as office of temporary importation.
OFFICE OF EXIT White re-export voucher
OFFICE OF EXIT Finalizes transit
OFFICE OF DESTINATION acting as OFFICE OF TEMPORARY IMPORTATION - finalizes transit
- white import voucher
- enters final date for re-exportation
- enters office of re-exportation
voucher
4.2.4. Rhine manifest
OFFICE OF RE-EXPORTATION
White re-export voucher
Transit to office of exit
4.2.2.1.
Background and legislation
Rhine manifest as transit document
The legal bases for this procedure are the Mannheim Convention of 17 October 1868 and the Protocol adopted by the Central Rhine Navigation Commission on 22 November 1963. The Community legislation which provides for the Rhine manifest to be used as a Community transit document is Articles 91(2) and 163(2) CCC.
4.2.4.2.
Description of the procedure
The Rhine manifest procedure allows traffic on the Rhine and its tributaries to cross national frontiers on production of a Rhine manifest.
The Mannheim Convention concerns the following countries bordering the Rhine: the Netherlands, Belgium, Germany, France
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and Switzerland which for the purposes of the Convention are considered as forming a single territory. Article 9 of the Convention states that where a ship travels on the Rhine without loading or unloading in the territory of these countries, it may proceed without customs control. The Rhine manifest procedure was established to facilitate the movement of goods on the Rhine and its associated tributaries. It can be used as a Community transit document where appropriate
4.2.5. NATO movements
4.2.5.1.
Background and legislation
The rules concerning the import, export and transit of goods for NATO forces are contained in the Agreement between the Parties to the North Atlantic Treaty Organisation regarding status of their forces, signed in London on 19 June 1951. The document used for the movement of such goods is NATO Form 302. The Community legislation providing for NATO Form 302 to be used as a Community transit document is Article 91 of the CCC.
4.2.5.2.
Description of the procedure
There are 28 members of the North Atlantic Treaty Organisation (NATO), namely Belgium, Bulgaria, Denmark, Estonia, Germany, Greece, Spain, France, Italy, Latvia, Lithuania, Luxembourg, Netherlands, Portugal, Romania, Slovakia, Slovenia, the United Kingdom, Canada, Czech Republic, Hungary, Iceland, Norway, Poland, Turkey, Albania, Croatia and the United States of America.
The customs authority in each of the above-mentioned countries, in agreement with each NATO unit stationed on its territory, designates a customs office (or a central office) to be responsible for customs formalities and controls concerning the movement of
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goods carried out by or on behalf of each NATO unit.
NATO Form 302 as transit document
Each designated customs office in the Member State of departure shall deliver to the NATO unit under its control Forms 302:
pre-authenticated with the stamp and the signature of an official of the said office;
serially numbered; and
• bearing the full address of the office (for the return copy of the Form 302)
The customs office shall keep a record of the number and the serial numbers of pre-authenticated Forms 302 which it issues to the NATO unit under its control.
Each consignment shall be sent under the cover of a pre-authenticated Form 302.
Not later than at the time of consignment, the competent NATO authority shall complete the Form 302 with a signed and authenticated statement including the date of dispatch, certifying that they have been taken into charge for dispatch.
A copy of a completed and signed Form 302 shall be given without delay to the customs office responsible for the NATO unit who consigned or on whose behalf the goods were consigned; the other copies shall accompany the consignment.
When the consignment arrives at the NATO unit of destination, the copy Forms 302 which accompany the consignment shall be stamped and signed on receipt by the competent NATO authorities.
Two copies of the stamped and signed Form 302 shall be given to the customs office which controls the NATO unit of destination or to an office designated by the competent authorities (central office); the customs office shall retain a copy and stamp and return the second copy to the customs office concerned, in the Member
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State of departure (to the address shown on the Form 302).
However, it should be noted that when goods circulating under cover of Form 302 are transported for all or part of their journey using the simplified procedure applicable to goods transported by rail or by means of large containers, the operation carried out under cover of Form 302 is suspended during that part of the journey for which the simplified procedure is used.
4.2.6. Postal packages
4.2.6.1.
Background and legislation
The legal basis for this procedure is Article 91(2) of the CCC and Article 462a of the IPC.
The principle of freedom of transit is enshrined in Article 1 of the UPU Constitution (1964) and Article 4 of the UPU Convention (2008).
Freedom of transit carries with it the obligation for each postal operator to forward by the quickest routes and the most secure means items which are passed to it by another postal operator. This means that national postal monopolies are preserved but that the national postal operator must convey the items which are passed to it by another postal service of a UPU country.
The transit procedure under the postal system is open to UPU right holders ('designated operator' hereafter referred to as "postal operator"9). National postal legislation will lay down who the postal operator is.
When post in transit is not handed over to the postal operator of the
9 "Postal operator" means a designated operator established in and authorised by a Member State to provide the international services governed by the Universal Postal Union Convention currently in force.
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country that is transited but is transported across that country by a private operator the normal customs procedures will apply.
The customs territory of the Community is considered to form a single territory for the purpose of transit by post. The postal operator of one Member State can therefore carry goods across the whole customs territory of the Community while making use of the transit procedure for post. This means that a postal operator of a Member State may, but is not required to, hand over the consignment to the postal operator of the Member State of transit.
A postal operator of a Member State may arrange the means of transport to carry the goods across internal borders. Sub-contractors should further be able to provide transport services for a postal operator of a Member State, provided the postal operator is properly identified, for example, in the transport document.
4.2.6.2.
Description of the procedure
Where non-Community goods are carried by post (including parcel post) from one point to another in the customs territory of the Community, the package and any accompanying documents shall bear a yellow label (Annex 42 IPC).
Where a package, a mail bag or container, contains multiple items only one yellow label needs to be affixed to the outermost packaging.
In the absence of a yellow label or other evidence of non-Community status the goods will be treated as Community goods.
If the package contains both Community goods and non-Community goods, the Community goods should be covered by a Community status document (T2L). A status document may either be sent separately to the addressee for production to the customs authority or it may be enclosed in the package. In the latter case,
56
the exterior of the package should be clearly marked to show that the status document is enclosed. A T2L document can be issued retrospectively.
Article 462a IPC Yellow labels must be affixed to the outside of the package and to the consignment note. Additionally the yellow label must be
affixed to the customs declaration for postal packages CN22/CN23.
Where Community goods are carried by post (including parcel post) to or from the non-fiscal areas of the Community, the package and any accompanying documents shall bear a yellow label of the type shown in Annex 42b IPC.
The arrangements described above apply only to goods sent by post between two points in the customs territory of the Community and not to goods sent by post to a final destination in an EFTA country.
Community goods sent to these countries for onward transmission to the European Union should be covered by a Community status declaration for presentation in the Member State of destination. As an alternative, the application of the common/Community transit procedure is highly recommended for such goods in order to avoid any delays when crossing the borders.
5.
Exceptions (pro memoria)
6.
Specific national instructions (reserved)
7.
Restricted part for customs use only
8.
Annexes
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8.1. Rules and principles governing the adoption of Community and common
transit legislation
1. Community transit
The rules of the Community Customs Code (CCC), where the basic rules on Community transit are found, are subject to the co-decision procedure (Article 251 of the EC Treaty). It gives Parliament the power to adopt instruments jointly with the Council. Under the co-decision procedure, the Council acts by a qualified majority, unless it adopts amendments on which the Commission has delivered a negative opinion, in which case it must act unanimously. The Parliament acts by (absolute) majority.
Under the EC Treaty, it is for the Commission to implement legislation at Community level (Article 202 of the EC Treaty). In practice, each legislative instrument specifies the scope of the implementing powers granted to the Commission and how the Commission is to use them. Frequently, the instrument will also make provision for the Commission to be assisted by a committee in accordance with a procedure known as ‘comitology’ which is governed by Council decision 1999/468 of 28 June 1999.10
The ‘comitology’ decision also ensures that Parliament can keep an eye on the implementation of legislative instruments adopted under the co-decision procedure (‘droit de regard’). It may adopt a Resolution indicating that measures proposed by the Commission, or where appropriate, the Council, go beyond the implementing powers provided for in legislation that comes under the co-decision procedure (for example the CCC). In that case, the Commission will re-examine the draft measures and decide to either submit new draft measures to the relevant committee, continue with the procedure or submit a proposal to the Parliament and the Council on the basis of the Treaty.
In accordance with Article 247 and 247a CCC, a regulatory committee procedure is followed for the adoption of measures necessary for the implementation of the Code. These implementing provisions (IPC) are laid down in Commission regulation 2454/93 of 2 July 1993, as amended. The Customs Code Committee is the regulatory committee competent for customs matters, and is sub-divided into sections. The Customs Status and Transit Section of the Customs Code Committee is commonly referred to as ‘Transit Committee’.
Under the regulatory committee procedure, the Commission can adopt implementing measures only if it obtains the approval by a qualified majority of the member states meeting within the committee. In the absence of such support, or if no opinion is delivered, the proposed measure is referred back to the Council which may act by qualified majority on the proposal, within three months from the date of referral to the Council. If the Council indicates that it opposes the proposal, the Commission shall re-examine it. However, if the Council neither adopts the proposed implementing act nor indicates its opposition to the proposal, the Commission will adopt the implementing measure.
10 Council Decision of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission, OJ L 184 of 17.7.1999.
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The Transit Committee can also be asked to examine any question concerning transit legislation, in cases where this does not lead to the adoption of implementing measures (Article 249 CCC).
Finally, the Transit Committee acts as the forum for coordination of the standpoint the Community will take in the EC-EFTA working group on common transit.
2.
Common transit
The common transit Convention of 20 May 1987 is administered by a Joint Committee comprising of representatives of the Contracting Parties (Directors-General of the customs administrations), who take decisions by consensus. The Joint Committee is assisted by an EC/EFTA Working Party chaired by a representative of the European Commission. The Joint Committee makes recommendations to the Contracting Parties, who act by unanimity, notably for amendments to the Convention or for the adoption of implementing measures11. It is also given direct decision-making powers for the adoption of certain measures which do not immediately affect the body of the Convention (in particular amendments to the Annexes or adjustments to the Convention necessitated by such amendments, the adoption of transitional measures in the event of the accession of new Member States to the Community or invitations to third countries to accede to the Convention)12. Contracting Parties must first complete their internal decision-making processes before they can formally act in the framework of the Convention.
3.
Rules of procedure
The Rules of Procedure of the Customs Code Committee and the Joint Committee/working group are reproduced below.
3.1. Customs Code Committee
11 Article 15(2) of the Convention. 12 Article 15(3) of the Convention.
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RULES OF PROCEDURE FOR THE CUSTOMS CODE COMMITTEE
established by Articles 247a and 248a of the Community Customs Code13 and
Article 285(1) of the Union Customs Code14
THE CUSTOMS CODE COMMITTEE,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (hereafter referred to as 'the Community Customs Code'), and in particular Article 247a(1) and Article 248a(1) thereof.
Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013. laying down the Union Customs Code (recast) (hereafter referred to as ‘the Union Customs Code’), and in particular Article 285(1) thereof,
Having regard to the rules of procedure for the Customs Code Committee, adopted by its Section for General Customs Legislation on 19 April 2012 (document TAXUD/A2/2011/011 final),
Having regard to Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission's exercise of implementing powers15, and in particular Article 9(1) thereof,
Having regard to the standard rules of procedure published by the Commission16, HAS ADOPTED THE FOLLOWING RULES OF PROCEDURE:
13 Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1).
14 Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) (OJ L 269 of 10.10.2013, page 1).
15 Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission's exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).
16 Standard rules of procedure for Committees (OJ C 206, 12.7.2011, p. 11).
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Article 1
1.
Structure
The Customs Code Committee (hereinafter “the committee”) shall comprise the following sections :
- General Customs Legislation;
- Tariff and Statistical Nomenclature;
- Tariff Measures;
- Duty Relief;
- Origin;
- Customs Value;
- Customs Debt and Guarantees;
- Import and Export Formalities17;
- Data Integration and Harmonisation;
- Customs Status and Transit;
- Special Procedures18;
- Customs Controls and Risk Management;
2.
- Enforcement of Intellectual Property Rights.
For the purposes of these rules and except where otherwise provided for, references to "the committee" shall mean the section concerned.
17 (entry and exit of goods; general rules on customs procedures and declarations; release for free circulation and export)
18 (other than transit)
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Article 2
Convening a meeting
1. A meeting of the committee shall be convened by the chair, either on his/her own
initiative, or at the request of a simple majority of members of the committee.
2. In the case referred to in the second subparagraph of Article 3(5) of Regulation
(EU) No 182/2011, where the written procedure is terminated without result, the chair shall convene a committee meeting within a reasonable time.
3. Joint meetings of sections of the committee or of the committee with other
committees may be convened by the chair, either on his/her own initiative, or at the request of a member of the committee, to discuss issues coming within their respective areas of responsibility.
Article 3
Agenda
1. The chair shall draw up the agenda and submit it to the committee.
2. The agenda shall make a distinction between:
(a) draft implementing acts to be adopted by the Commission on which the committee
is asked to give an opinion, in accordance with the advisory procedure provided for in:
– Article 7f(5) of Council Regulation (EC) No 153/200219 and similar provisions
contained in other Regulations defining procedures for applying the provisions of preferential trade arrangements or agreements concerning the temporary suspension of preferences in the event of fraud or failure to provide administrative cooperation as required for the verification of evidence of origin;
– Article 34(2) of Regulation (EU) No 608/2013 of the European Parliament and of
the Council20;
– Article 285(2) of the Union Customs Code;
19 Council Regulation (EC) No 153/2002 of 21 January 2002 on certain procedures for applying the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Former Yugoslav Republic of Macedonia, of the other part, and for applying the Interim Agreement between the European Community and the Former Yugoslav Republic of Macedonia (OJ L25, 29.1.2002, p.16.)
20 Regulation (EU) No 608/2013 of the European Parliament and of the Council of 12 June 2013 concerning customs enforcement of intellectual property rights and repealing Council Regulation (EC)
No 1383/2003 (OJ L 181, 29.06.2013, p 15)
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(b) draft implementing acts to be adopted by the Commission on which the committee
is asked to give an opinion, in accordance with the examination procedure provided for in:
– Articles 247a and 248a of the Community Customs Code; – Article 285(4) of the Union Customs Code;
– Article 10 of Council Regulation (EEC) No 2658/8721;
– Article 3 of Council Regulation (EC) No 3050/9522;
– Article 10 of Council Regulation (EC) No 32/200023;
– Article 6(2) of Council Regulation (EC) No 747/200124 and similar provisions
contained in other Regulations providing for the management of preferential tariff measures;
– Article 5 of Regulation (EC) No 153/2002 and similar provisions contained in
other Regulations defining procedures for applying the provisions of preferential trade arrangements or agreements concerning the temporary suspension of preferences in the event of fraud or failure to provide administrative cooperation as required for the verification of evidence of origin;
– Article 4(3) and Article 36(4) of Annex II of Council Regulation (EC) No
1528/200725;
– Articles 47, 53(1)(b), 69, 122(2), and the second sub-paragraph of Article 128(2)
of Council Regulation (EC) No 1186/200926;
– Article 34(3) of Regulation (EU) No 608/2013 of the European Parliament and of
the Council;
21 Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
22 Council Regulation (EC) No 3050/95 of 22 December 1995 temporarily suspending the autonomous Common Customs Tariff duties on a number of products intended for the construction, maintenance and
repair of aircraft (OJ L 320, 30.12.1995, p.1).
23 Council Regulation (EC) No 32/2000 of 17 December 1999 opening and providing for the administration of Community tariff quotas bound in GATT and certain other Community tariff quotas and establishing detailed rules for adjusting the quotas, and repealing Council Regulation (EC) No 1808/95
(OJ L 5, 08.01.2000, p. 1).
24 Council Regulation (EC) No 747/2001 of 9 April 2001 providing for the management of Community tariff quotas and of reference quantities for products eligible for preferences by virtue of agreements with
certain Mediterranean countries and repealing Regulations (EC) No 1981/94 and (EC) No 934/95 (OJ L
109, 19.04.2001, p. 2).
25 Council Regulation (EC) No 1528/2007 of 20 December 2007 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements (OJ L 348, 31.12.2007, p. 1).
26 Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23).
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– Article 64(2) of Annex VI of Council Decision 2013/755/EU27
(c) other issues put to the committee for information or a simple exchange of views, either on the chair's initiative, or at the written request of a member of the committee, or in accordance with:
– Article 249 of the Community Customs Code; – Article 8 of Regulation (EEC) No 2658/87.
3. The agenda shall indicate whether a vote is scheduled for the meeting.
Article 4
Documentation to be submitted to members of the committee
1. For the purpose of the second subparagraph of Article 3(3) of Regulation (EU)
No 182/2011, the chair shall submit the invitation, the draft agenda and the draft implementing act on which the committee is asked to give an opinion to the members of the committee well in advance of the meeting, taking into account the urgency and the complexity of the matter, and no later than 14 calendar days before the date of the meeting. Other documents related to the meeting, in particular documents accompanying the draft implementing act, shall, as far as possible, be submitted within the same time limit.
All documents shall be submitted in accordance with Article 13(2).
2. In duly justified cases, the chair may, on his/her own initiative or at the request of
a member of the committee shorten the time limit for submission of documents referred to in paragraph 1. Except in cases of extreme urgency, the time limit shall not be shorter than 5 calendar days.
3. The submission to the members of the committee of the following draft
implementing acts, on which the committee is asked to give an opinion, shall be considered as constituting a duly justified case in the sense of the first sentence of paragraph 2:
−
−
−
draft measures to be adopted by the Commission in accordance with the second sub-paragraph of Article 13(2) of the Community Customs Code;
draft measures regarding the granting or the refusal of derogations from preferential rules of origin;
draft decisions on whether repayment or remission is justified;
27 Council Decision 2013/755/EU of 25 November 2013 on the association of the overseas countries and
territories with the European Union (‘Overseas Association Decision’) (OJ L 344, 19.12.2013, p. 1)
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−
−
draft measures to be adopted by the Commission in accordance with Article 9(1)(a) of Regulation (EEC) No 2658/87;
draft measures referred to in Articles 50(1), 58(2), 68 and 100(2) of the Union Customs Code.
Article 5
Opinion of the committee
1. The committee shall deliver its opinion on a draft implementing act within the
time limit laid down by the chair in accordance with the second subparagraph of Article 3(3) of Regulation (EU) No 182/2011.
2. Where the advisory procedure leads to a vote, the outcome of the vote shall be
decided by a simple majority of the component members of the committee, in accordance with Article 4(1) of Regulation (EU) No 182/2011.
Where the committee's opinion is required under the examination procedure, the outcome of the vote shall be decided by a qualified majority, in accordance with Article 5(1) of Regulation (EU) No 182/2011.
3. Unless a member of the committee objects, the chair may, without proceeding to
a formal vote, establish that the committee has delivered a positive opinion, by consensus, on the draft implementing act.
4. The chair, in consultation with the members of the committee, may, on his/her
own initiative or at the request of a member of the committee, postpone a vote until the end of the meeting or to a later meeting.
However, with regard to the opinion to be given by the committee on the draft implementing acts referred to in Article 4(3), the vote shall not be postponed to a later meeting, where it would lead to prevent the measures at stake to be adopted in time.
5. In accordance with the second subparagraph of Article 3(4) of Regulation (EU)
No 182/2011, the chair shall endeavour to find solutions which command the widest possible support within the committee. Before the vote, the chair shall inform the committee of the manner in which the discussions and suggestions for amendments have been taken into account, in particular as regards those suggestions which have been largely supported by the committee.
6. The Commission shall inform the members of the committee about draft
implementing acts, on which it intends asking the committee to give an opinion in accordance with:
(a)
(b)
Articles 247a or 248a of the Community Customs Code; Article 285(2) or (4) of the Union Customs Code.
7. In order to maintain the overall structure and ensure the legal coherence of the
implementing provisions of the Community Customs Code/the Union Customs Code,
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voting in the respective sections of the committee on the draft implementing act as referred to in paragraph 6 may take place only after prior consultation of the General Customs Legislation section on the results of the discussions in the respective sections concerned. These sections shall take into account the results of that prior consultation.
8. The opinion of the committee on those draft implementing acts falling under the
scope of two or more sections of the committee shall be given in the General Customs Legislation section. In that case, voting in the General Customs Legislation section may take place only after completion of the discussions in the respective sections concerned and shall take into account the results of those discussions provided they maintain the overall structure and ensure the legal coherence of the implementing provisions of the Community Customs Code/the Union Customs Code.
The General Customs Legislation section may however decide, in duly justified cases and on the chair's proposal, to apply another procedure than the one laid down in the first subparagraph. Such decision shall be taken by consensus or by a simple majority of the component members of the committee.
Article 6
Representation
1. Each Member State shall be considered to be one member of the committee. Each
member of the committee shall decide on the composition of its delegation and inform the chair. With the chair's permission, the delegations may be accompanied by experts who are not part of the delegation.
2. Within a reasonable time and no later than 5 calendar days before the date of a
committee meeting, the following information shall be communicated to the chair:
(a)
(b)
(c)
the composition of each delegation, except where such composition is already known to the chair;
the names and functions of any experts accompanying the delegations and the reasons for which their presence is required;
the absence of a delegation to a meeting.
If the chair does not object to the participation of an expert in advance of the committee meeting, the permission referred to in paragraph 1 is considered to be granted.
Where Article 4(2) applies to the submission of the invitation, the information referred to in the first subparagraph shall be communicated no later than the date mentioned in the invitation
3. The reimbursement of travel expenses by the Commission shall be paid in
accordance with the applicable rules, subject to budgetary funds provided for this purpose.
4. A Member State delegation may represent a maximum of one other Member
State. The Member State that is being represented shall inform the chair of this in writing
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before the meeting, or, at the latest, before the vote, or in the case of a standing mandate, before the first meeting, in which that mandate is valid.
A mandate to represent another Member State may have the following content:
a) a Member State may give a standing mandate, until further notice, to another Member State to represent it in discussions covering all meetings and concerning all items on the agenda of those meetings;
b) a Member State may give a single mandate to another Member State to represent it in a specific meeting concerning all items on the agenda of that meeting; or
c) a Member State may give a single mandate to another Member State for one
specific item/several specific items on the agenda of a specific meeting.
Article 7
Working groups
1. The committee may create working groups to examine particular issues. The
working groups shall be chaired by a representative of the Commission or of a Member State.
2. The working groups shall report back to the committee under the responsibility of
their chair.
Article 8
Third parties and experts
1. The representatives of:
- Turkey shall be invited to attend the meetings of the relevant sections of the committee, in accordance with Article 60 and Annex 9 of Decision No 1/95 of the EC-Turkey Association Council of 22 December 1995 on implementing the final phase of the Customs Union28;
- Andorra shall be invited to attend the meetings of the relevant sections of the committee, in accordance with Article 65 of Decision No 1/2003 of the EC-Andorra Joint Committee of 3 September 2003, on the laws, regulations and administrative provisions necessary for the proper functioning of the Customs Union29;
- Switzerland shall be invited to attend the meetings of the relevant sections of the committee, in accordance with Article 23 of the Agreement between the European Community and the Swiss Confederation on the simplification of inspections and
28 OJ L 035, 13.2.1996,p. 1. 29 OJ L 253, 7.10.2003, p. 3.
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formalities in respect of the carriage of goods and on customs security measures, signed in Brussels on 25 June 200930;
- Norway shall be invited to attend the meetings of the relevant sections of the committee, in accordance with Article 9h(4) of Protocol 10 and point 29 of Protocol 37 to the EEA Agreement on simplification of inspections and formalities in respect of carriage of goods, as amended by Decision 76/2009 of the EEA Joint Committee31.
2. Representatives of acceding countries shall be invited to attend the meetings of
the committee as from the date of signature of the Treaty of Accession.
3. The chair may decide to invite representatives of other third parties or other
experts to talk on particular matters, on his/her own initiative or at the request of a member of the committee. The chair shall inform the members of the committee in the invitation to the meeting. However, a simple majority of the component members of the committee may oppose that participation before the meeting and no later than the date mentioned in the invitation.
4. Representatives of third parties and experts referred to in paragraphs 1, 2 and 3
shall not be present at and shall not participate in voting of the committee.
Article 9
Written procedure
1. The chair may obtain the committee's opinion by written procedure in accordance
with Article 3(5) of Regulation (EU) No 182/2011. In particular, the chair may use the written procedure to obtain the committee's opinion in cases where the draft implementing act has already been discussed during a committee meeting and, where necessary, on the draft implementing acts referred to in Article 4(3).
2. The chair shall inform the members of the committee of the outcome of a written
procedure without delay, and no later than 14 calendar days after the expiry of the time limit.
Article 10
Secretarial support
The Commission shall provide secretarial support for the committee and, if necessary, the working groups created pursuant to Article 7(1).
Article 11
30 OJ L 199, 31.7.2009, p. 24. 31 OJ L 232, 3.9.2009, p. 40.
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Minutes and summary record of meetings
1. For the purpose of Article 3(6) of Regulation (EU) No 182/2011, the minutes of
each meeting shall be drawn up under the responsibility of the chair. Committee members shall have the right to ask for their position to be recorded in the minutes. The chair shall send the minutes to the members of the committee without delay and no later than one month after the meeting.
The members of the committee shall send or make available any comments they may have on the draft minutes to the chair in writing. If there is any disagreement, the matter shall be discussed by the committee. If the disagreement persists, the relevant comments shall be annexed to the final minutes.
2. For the purpose of Article 10 of Regulation (EU) No 182/2011, the chair shall be
responsible for drawing up a summary record briefly describing each item on the agenda and the results of the vote on any draft implementing act submitted to the committee. The summary record shall not mention the individual position of the members in the committee's discussions.
Article 12
Attendance list and conflicts of interest
1. At each meeting, the chair shall draw up an attendance list specifying the
authorities and organisations to which the persons designated by the Member States to represent them belong.
2. At the beginning of each meeting, any person designated by the Member States,
as well as experts who have been authorised by the chair to participate in the meeting in accordance with Article 6(1) and Article 8(3), and representatives of third parties who have been invited to attend the meeting in accordance with Article 8, shall inform the chair of any conflict of interest32 with regard to a particular item on the agenda.
3. In the event of a conflict of interest, the person concerned shall, at the request of
the chair, withdraw from the meeting whilst the relevant items of the agenda are being dealt with.
32 As an example, Article 52(2) of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.09.2002, p. 1) contains a specific definition of a conflict of interest.
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Article 13
Correspondence
1. Correspondence relating to the committee shall be submitted to the Commission,
for the attention of the chair of the committee.
2. Correspondence for members of the committee shall be submitted to the
Permanent Representations of the Member States preferably by electronic means. Where a Permanent Representation indicates to the Commission a specific central electronic address for correspondence related to work of the committees, that address shall be used for correspondence. In addition, correspondence shall be submitted directly to the persons designated by the Member States to represent them in the committee.
Article 14
Access to documents and confidentiality
1. Requests for access to committee documents shall be handled in accordance with
Regulation (EC) No 1049/2001 of the European Parliament and of the Council of 30 May 200133. It is for the Commission to take a decision on requests for access to those documents pursuant to its Rules of Procedure as amended by Decision 2001/937/EC, ECSC, Euratom34. If the request is addressed to a Member State, that Member State shall apply Article 5 of Regulation (EC) No 1049/2001.
2. The committee's discussions shall be confidential.
3. Documents submitted to members of the committee, experts and representatives
of third parties shall be confidential35, unless access is granted to those documents pursuant to paragraph 1 or they are otherwise made public by the Commission.
4. The members of the committee, as well as experts and representatives of third
parties, shall be required to respect the confidentiality obligations set out in this Article. The chair shall ensure that experts and representatives of third parties are made aware of the confidentiality requirements imposed upon them.
33 OJ L 145, 31.05.2001, p. 43. 34 OJ L 345, 29.12.2001, p. 94.
35 In accordance with Article 339 TFEU,"[t]he members of the institutions of the Union, the members of committees, and the officials and other servants of the Union shall be required, even after their duties have ceased, not to disclose information of the kind covered by the obligation of professional secrecy, in particular information about undertakings, their business relations or their cost components".
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Article 15
Protection of personal data
The processing of personal data by the committee and its working groups shall be in conformity with Regulation (EC) No 45/2001 of the European Parliament and of the Council36, under the responsibility of the chair acting as the controller, within the meaning of Article 2(d) of that Regulation.
Article 16
Application
These rules of procedure shall apply from 12 October 2014.
The rules of procedure for the Customs Code Committee, adopted by its Section for General Customs Legislation on 19 April 2012 (document TAXUD/A2/2011/011 final) are hereby repealed.
36 OJ L 8, 12.1.2001, p. 1.
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3.2
EC-EFTA Joint Committees and working groups on common transit and on the simplification of formalities in trade in goods
Provisions of the EC-EFTA Joint Committees (on common transit and on simplification of formalities in trade in goods) establishing their respective rules of procedure and setting up a working party
THE JOINT COMMITTEE ON common transit;
having regard to the Convention on a common transit procedure of 20 May 1987 and in particular Article 14 (4) and (5) thereof,
and
THE JOINT COMMITTEE ON simplification of formalities in trade in goods;
having regard to the Convention of 20 May 1987 on simplification of formalities in trade in goods and in particular Article 10 (4) and (5) thereof,
HAVE ADOPTED THE FOLLOWING PROVISIONS:
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Chapter I
Joint Committee
Article 1
The Joint Committee shall be chaired in turn for one calendar year by a representative of the European Commission and a representative of one of the EFTA countries.
Article 2
The tasks of the Secretariat of the Joint Committee shall be carried out in turn by a representative of the European Commission and a representative of the EFTA country chairing the Joint Committee. The EFTA countries can be assisted by the EFTA secretariat.
Article 3
Once he has obtained the agreement of the Parties, the Chairman of the Joint Committee shall fix the date and place of meetings.
Article 4
Before each meeting the Chairman shall be informed of the composition of each delegation.
Article 5
Unless there is a decision to the contrary, the meetings of the Joint Committee shall not be public. The Joint Committee may, depending on the subjects dealt with, invite any persons or organisations concerned by these subjects.
Article 5 a
1.
When the Joint Committee has decided that a third country will be invited to accede to the Convention, this third country may be represented on the Joint Committee, sub-committees and working parties by observers in accordance with Article 15 paragraph 6 of the Convention.
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2.
The Joint Committee may invite other third countries to be represented on the Joint Committee, sub-committees and/or working parties by informal observers before the date referred to in Article 15 paragraph 6 of the Convention. This invitation is made in writing by the chairman and can be limited in time or limited to certain groups or agenda items. It can be withdrawn at any point in time.
Article 6
The Joint Committee's decisions and recommendations in respect of urgent matters may be taken by written procedure.
Article 7
All communications from the Chairman and the Contracting Parties in accordance with these rules of procedure shall be addressed to the Parties and to the Secretariat of the Joint Committee, as well as to the EFTA secretariat.
Article 8
1.
The Chairman shall draw up the provisional agenda for each meeting. It shall be forwarded to the Parties not later than fifteen days before the beginning of the meeting.
2.
The provisional agenda shall include the items in respect of which the Chairman has received a request for inclusion in the agenda not later than twenty-one days before the beginning of the meeting, if the documentation is sent at the latest on the date of dispatch of that agenda.
3.
The agenda shall be adopted by the Joint Committee at the beginning of each meeting. An item other than those appearing on the provisional agenda may be placed on the agenda.
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4.
The Chairman may, in agreement with the Parties, shorten the periods specified in paragraph 1 and 2 in order to take account of requirements.
Article 9
The Joint Committee established by the Convention on a common transit procedure and the Joint Committee established by the Convention on the simplification of formalities in trade in goods may hold combined meetings.
Article 10
1.
The Secretariat of the Joint Committee shall draw up a summary record of each meeting which shall include, in particular, the conclusions arrived at by the Joint Committee.
2.
Upon approval by the Joint Committee, the summary record shall be signed by the Chairman and by the Secretariat of the Joint Committee and shall be filed in the records of the European Commission.
3.
A copy of the summary record shall be forwarded to the Parties.
Article 11
Acts of the Joint Committee shall be signed by the Chairman.
Article 12
Recommendations and decisions of the Joint Committee within the meaning of Article 15 of the Convention on a common transit procedure/Article 11 of the Convention on the simplification of formalities in trade in goods shall be entitled "Recommendation" or "Decision" followed by a serial number and a reference to their subject matter.
Article 13
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1.
Recommendations and decisions of the Joint Committee within the meaning of Article 15 of the Convention on a common transit procedure/Article 11 of the Convention on the simplification of formalities in trade in goods shall be divided into articles. As a general rule, decisions shall include a provision fixing the date on which they enter into force.
2.
The recommendations and decisions referred to in the first
paragraph shall end with the words "Done at ..................
(date)", the date being that on which they were adopted by the respective Joint Committee.
3.
Recommendations and decisions referred to in the first paragraph shall be forwarded to the addressees referred to in Article 7 above.
Article 14
Each of the Parties shall defray the expenses it incurs as a result of its participation in meetings of the Joint Committee, both in respect of staff, travelling and subsistence expenses and in respect of postal and telecommunications costs.
Article 15
1.
The expenses for interpretation at meetings and for the translation of documents shall be borne by the European Community in so far as the interpretation or translation relates to the official languages of the European Community.
2.
If an EFTA country uses a language which is not an official language of the European Community that country shall bear the expenses of interpretation or translation into an official language of the European Community.
3.
The expenses for the material organization of meetings shall be borne by the Contracting Party who holds the Chair in accordance with Article 1
Article 16
Without prejudice to other provisions applicable in this matter, the business of the Joint Committee shall be confidential.
Chapter II
Working Group
Article 17
A Working Party shall be set up to assist the Joint Committee in carrying out its tasks and in which all the Contracting Parties to the Convention shall be represented.
Article 18
The Chair and the secretariat of the Working Party shall be assumed by the European Commission.
Article 19
Articles 3 to 5, 7 to 10 and 14 to 16 shall apply mutatis mutandis to the Working Party. 3.3 Statements recorded in the minutes of the Joint Committee
1. 1st meeting of the EEC-EFTA Joint Committee, 21.1.1988
With regard to the tasks of the Secretariat of the Joint Committee, the EFTA countries stated that they would be assisted by the EFTA Secretariat. The Joint Committee took note.
In application of Article 5 of the rules of procedure37, the Joint Committee agrees to invite the EFTA Secretariat to its meetings.
Without prejudice to the provisions of Articles 7 and 10(3) of the rules of procedure, at the request of the EFTA countries communications from the Chairman and the contracting parties will be sent to the EFTA Secretariat.
As regards Article 15(3) of the rules of procedure, expenses for meetings organised by EFTA countries shall be borne by those countries.
37 Document XXI/1303/87
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PART II - STATUS OF GOODS
1.
Introduction
Part II deals with the concept of the status of goods, how and when it is necessary to prove Community status, and the impact of status on the transit systems.
Paragraph 2 contains the general theory and legislation regarding the status of goods.
Paragraph 3 deals with the proof of the Community status of goods.
Paragraph 4 describes the means by which Community status can be proved.
Paragraph 5 gives details of proving the Community status of sea fishing products.
Paragraph 6 is reserved for specific national instructions.
Paragraph 7 is reserved for the use of customs administrations.
Paragraph 8 contains the Annexes to Part II.
2.
General theory and legislation
Article 4 (6) CCC Community goods
Community goods are goods
Article 2 Convention
wholly obtained in the customs territory of the Community; or
Article 4, point 7 CCC
imported from a country or territory not forming part of the customs territory of the Community and which have been
78
released for free circulation; or
obtained or produced in the customs territory of the Community from goods imported from a country or territory not forming part of the customs territory of the Community which have been released for free circulation or from a combination of such goods and goods wholly obtained in the customs territory of the Community.
Non-Community goods
Non-Community goods are goods which:
Article 4, point 8 CCC
are not wholly obtained in the customs territory of the Community; or
have been imported from a country or territory not forming part of the customs territory of the Community and which have not been released for free circulation.
Which transit procedure?
The above distinction in the status of goods determines, if the goods are declared to transit whether they will be placed under a T1, T2 or T2F procedure.
3.
Proof of the Community status of goods
Article 313 (1) IPC
In general all goods within the customs territory of the Community are deemed to be Community goods unless it is established that they do not have Community status.
However, there are circumstances when in spite of this general rule the Community status of Community goods will have to be proved.
Article 313 (2) IPC
These are:
where Community goods which have left the customs territory of the Community are re-introduced to the customs territory of the Community.
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However: proof of Community status is not required where:
(1) Community goods are carried by air, and the goods have been
loaded or transhipped at an airport in the customs territory of the Community for consignment to another airport in the customs territory of the Community and carried under cover of a single transport document drawn up in a Member State; or,
(2) Community goods are carried between ports in the customs
territory of the Community on an authorised regular shipping service (see also paragraph 3.1).
where Community goods are in temporary storage or in a free zone of control type I or in a free warehouse
Article 2(2) Appendix II
Convention
• where Community goods are placed under a suspensive
procedure or in a free zone of control type II.
Note: Community goods whose Community status cannot be proved, where required, will be considered to be non-Community goods.
Article 314(3) IPC
Note: Status documents or rules cannot be used in respect of goods for which the export formalities have been completed or which have been placed under the inward processing procedure (drawback system).
3.1. Regular service
3.1.1. Definition
Article 313a IPC
A regular shipping service is a service which carries goods in vessels that ply only between ports situated in the customs territory of the Community and may not come from, go to or call at points outside this territory or in a free zone of control type I (i.e. controls principally based on the existence of a fence) of a port in this territory.
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This concept of regular service shall not be confused with the term "regular service" as used by maritime transport operators.
3.1.2. Procedure for authorising regular services
Article 313b IPC
Authorisation is granted only to shipping companies which:
are established in the Community customs territory or have a regional office there and whose records will be available to the competent customs authorities;
fulfil the conditions laid down in Article 14h IPC;
undertake that on the routes for which authorisation is requested, no calls will be made at any port in a third country or at any free zone of control type I in a port in Community customs territory, and that no transhipments will be made on the high seas;
undertake to register the names of the vessels assigned to the RSS and the ports of call with the authorising customs authorities once the authorisation is issued;
The application for a regular service shall be made to the customs authorities of the Member State in whose territory the company is established or in whose territory it has a regional office.
Article 313b (3)
After examining the request, the customs authorities (authorising customs authorities) of the Member State in which the shipping company is established, shall notify the customs authorities (the corresponding customs authorities) of the other Member States
81
actually or potentially concerned by the shipping service requesting their agreement, through the electronic RSS information and communication system. The other administrations shall indicate their agreement or refusal within fifteen days of receipt(1) of such notification. Where the consulted Member State signifies its refusal, it shall communicate the grounds and the corresponding legal provisions on the offence committed through the electronic RSS information and communication system. The authorities of the Member State where the application was made shall not issue the authorisation and shall notify the applicant stating the reasons for the refusal.
Article 313b(4)
If no reply or refusal is received within fifteen days of receipt of the notification, the authorising customs authorities shall issue an authorisation to the shipping company concerned.
Article 14a (1) (a) and (c) Where the shipping company holds an AEO certificate (AEOC or
AEOF), the requirements of points a and b of paragraph 2 of Article 313b are deemed to be fulfilled and no consultation is needed.
The authorisation shall be stored in the electronic RSS information and communication system. It shall be notified to the other Member States concerned by the shipping service through the electronic RSS information and communication system.
The authorisation shall be accepted by the other Member States actually or potentially concerned by the shipping service.
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TRADE Article 313d (1)
After being authorised to establish regular shipping services the shipping company shall communicate to the authorising customs authority the following:
a) the names of the vessels assigned to the RSS
b) the first port where the vessel starts its operation as a RSS
c) the ports of call
d) any amendments to the information in a), b) and c)
e) the date and time when the amendments take effect
and, where appropriate,
f) the names of the part charterers.
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1 The request is deemed to have been received after the publication of the application by the authorising customs authorities in the electronic RSS information and communication system.
3.1.3. Part-charter arrangements
In the case of part-charter arrangements, an application for authorisation of a regular service is submitted by the person (lessor or charterer), or his representative, defining the regular service. The authorising customs authorities may request any information required to process the application.
Examples of a contract of affreightment involving sub-chartering and part-charter arrangements are given in annex 8.1.
3.1.4. Regular service or non-regular service
When the shipping company operates a regular service it will not be necessary to demonstrate the Community status of goods carried on board the authorised vessel.
NOTE: non-Community goods, and in certain cases also Community goods, carried on board the authorised vessel must be placed under the (standard or simplified) transit procedure T1 or T2F (TF). See parts IV, V and VI for details.
When the shipping company does not operate a regular service
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the Community status of goods must always be demonstrated.
Example 1
New York/Le Havre on a non-regular service
The goods are all deemed to be non-Community goods on arrival at Le Havre.
For Community goods (other than goods subject to excise duties) loaded in Le Havre: either a T2L document or, at the request of the shipping company, a manifest bearing the code "C" shall be used
For Community goods subject to excise duties loaded at Le Havre: the data of the e-AD (as provided for by Council Directive 2008/118/EC and Reg. 684/2009) shall be used.
Example 2
Le Havre/Pointe à Pitre on a non-regular service
The goods are all deemed to be non-Community goods on arrival at Pointe à Pitre.
For Community goods: a T2LF document or,at the request of the shipping company a manifest bearing the code "F" shall be used.
Example 3
Genoa/Marseilles on a non-regular service
The goods are all deemed to be non-Community goods on arrival at Marseilles.
For Community goods (other than goods subject to excise duties) loaded in Genoa: a T2L document or, at the request
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of the shipping company, a manifest bearing the code "C" shall be used.
For Community goods subject to excise loaded at Genoa: an e-AD (as provided for by Council Directive 2008/118/EC and Regulation No. 684/2009) shall be used.
Example 4
New York/Le Havre/Antwerp on a non-regular service
On the vessel's arrival in Le Havre all goods shall be considered to be non-Community goods.
Some are unloaded at Le Havre while the rest remain on board.
There are two possibilities:
the goods are carried by road to Antwerp: a T1 transit declaration for the carriage by road shall be used and a guarantee shall be furnished;
the goods not unloaded are transported by sea to Antwerp: Community transit procedure is not required. On arrival in Antwerp all goods shall be deemed to be non-Community goods unless evidence of Community status is presented.
Example 5
Export of agricultural products where a refund is applied for
Le Havre/Antwerp/New York on a non-regular service
Export formalities are completed at Le Havre, where the goods are placed on a vessel under a single contract of carriage to a third country, and carried to Antwerp where they are loaded onto another vessel bound for a non-EU country.
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As these goods are transported on an occasional service, they are deemed to be non-Community goods.
Export refunds:
* The T5 document used to prove that the goods have left the Community (as required by Article 4 of Regulation 3665/87) shall be endorsed at Le Havre
4.
Proof of the Community status of goods
Where it is necessary to provide evidence of the Community status of goods, one of the following documents or rules, as appropriate, should be used on condition that the goods have been:
(i) moved from one point to another within the customs territory
of the Community and temporarily leave that territory without crossing the territory of a third country; or
(ii) moved from one point within the customs territory of the
Community through the territory of a third country to another point within the customs territory of the Community, and carried under cover of a single transport document issued in a Member State; or
(iii) moved from one point within the customs territory of the
Community through the territory of a third country, where they were transhipped into a means of transport other than that onto which they were initially loaded, to another point within the customs territory of the Community, and a new transport document covering carriage from the third country has been issued and is presented accompanied by a copy of the original document covering carriage from the one point to the other within the customs territory of the Community.
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Proof of Community status
Articles 5, 9,10,11, 12, Appendix II, Convention
Article 314c (1) IPC
Article 319 IPC
a T2L (copy 4 of the Single Administrative Document, for further details see Part V, Chapter 3, paragraph 3.2.1.);
T2LF (copy 4 of the SAD, for goods transported to, from or between the non-fiscal areas, for further details see Part IV, Chapter 5, paragraph 4);
a properly completed invoice or transport document, which may contain Community goods only, indicating the code “T2L” “T2LF” respectively;
on a non-regular shipping service: a shipping company’s manifest, showing all the symbols for the goods (for details see paragraph 4.2)
the shipping company’s or airline’s manifest, in the case of use of the simplified transit procedures (level 2) indicating the code “C” for Community goods;
a voucher of a TIR or an ATA carnet showing the symbol “T2L” “T2LF” respectively and authenticated by the office of departure;
registration plates and registration documents for motor vehicles registered in a Member State (for further details see annex 8.3);
code number and ownership mark (distinguishing letters) displayed on goods wagons belonging to a railway company of a member state (for further details see annex 8.4);
declaration of Community status for packaging, receptacles, packing, pallets and other similar equipment, but not containers, returned empty from other Member States, unless there is doubt;
declaration of Community status for passengers accompanied baggage (goods not intended for commercial use) will suffice unless there is doubt;
the electronic administrative document (e-AD), as provided for by Council Directive 2008/118/EC and Regulation No.
88
684/2009, used to accompany the movement of excise goods released for free circulation but under excise duty suspension, between two points in the Union.;
a T2M document for products of sea fishing and the goods obtained from such products caught by Community vessels in waters other than the territorial waters of a country or territory outside the customs territory of the Community;
presumption of Community status of postal packages, (including parcel post) carried between two points within the territory of the Community. However, where such packages are carried to/from the non-fiscal areas, a special label must be affixed to the packages and accompanying documents;
a document certifying the Community status of the Community goods which are in a free zone of control type I or warehouse;
a control copy T5 (used where export from the Community is prohibited or subject to restriction, export duty or other charge)
Attention: a control copy T5 used in connection with the exportation of goods benefiting from a refund will not be accepted as a proof of Community status.
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Note 1. Packaging not having Community status
For Community goods in packaging not having Community status, the document certifying the Community status of the goods shall bear one of the following endorsements:
BG опаковка N
CS bal N
DA N-emballager
DE N-Umschließungen EE N-pakendamine
EL Συσκευασία N
ES envases N
FR emballages N
IT imballaggi N
LV N iepakojums
LT N pakuoté
HU N csomagolás MT ippakkjar N
NL N-verpakkingen
PL opakowania N PT embalagens N RO ambalaj N
SI N embalaža
SK N - obal
FI N-pakkaus
Article 314c(3) IPC
SV N förpackning EN N packaging HR N pakiranje
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Note 2. Retroactive issue
Where the conditions for issuing the documents proving Community status are met, these documents may be issued retroactively. Where this is the case, they shall bear one of the following phrases in red:
BG Издаден впоследствие CS Vystaveno dodatečně
DA Udstedt efterfølgende
DE Nachträglich ausgestellt EE Välja antud tagasiulatuvalt EL Εκδοθέν εκ των υστέρων ES Expedido a posteriori
FR Délivré a posteriori
IT Rilasciato a posteriori
LV Izsniegts retrospektīvi
LT Retrospektyvusis išdavimas
HU Kiadva visszamenőleges hatállyal MT Maħruġ b’mod retrospettiv
NL Achteraf afgegeven
PL Wystawione retrospektywnie
PT Emitido a posteriori
RO Eliberat ulterior
SI Izdano naknadno
SK Vyhotovené dodatočne
FI Annettu jälkikäteen
SV Utfärdat i efterhand
EN Issued retroactively
IS Útgefið eftir á
NO Utstedt i etterhånd
HR Izdano naknadno
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4.1. Proof of Community status by an authorised consignor
Article 324d IPC
The customs authorities may authorise a person, who will be known as the "authorised consignor" to use T2L, T2LF documents, commercial documents and shipping manifests as status documents without having to present them for endorsement to the competent office. In the authorisation customs determines whether the SAD can be authenticated by either pre-authentication by customs or authentication by the authorised consignor.
In case of pre-authentication by customs, the signature of the official of the office responsible for prior authentication need not be hand-written and the stamp of that office may be pre-printed if prior authentication is administered centrally by a single customs authority.
In case of self-authentication the authorised consignor uses a special stamp and places a print of this stamp in box C of the SAD. Paragraph 3.5.3.1 provides more information regarding this issue. For the application of Article 324c (1)(b) IPC, pre-printing of the special stamp is approved by the competent authorities of the country where the authorised consignor is established and not by the authorities of the country where the printer is established. Where the documents are made out by an integrated electronic or automatic data-processing system, the authorised consignor may be authorised not to sign them.
The T2L, T2LF documents or commercial documents shall contain in place of the authorised consignor’s signature one of the following endorsements:
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BG Освободен от подпис
CS Podpis se nevyžaduje
DA Fritaget for underskrift
DE Freistellung von der Unterschriftsleistung EE Allkirjanõudest loobutud
EL Δεν απαιτείται υπογραφή
ES Dispensa de firma
FR Dispense de signature
IT Dispensa dalla firma
LV Derīgs bez paraksta
LT Leista nepasirašyti
HU Aláírás alól mentesítve
MT Firma mhux meħtieġa
NL Van ondertekening vrijgesteld
PL Zwolniony ze składania podpisu
PT Dispensada a assinatura
RO Dispensă de semnătură
SI Opustitev podpisa
SK Oslobodenie od podpisu
FI Vapautettu allekirjoituksesta
SV Befrielse från underskrift
EN Signature waived
IS Undanþegið undirskrift
NO Fritatt for underskrift
HR Oslobodeno potpisa
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4.2. Proof of Community status and shipping manifest
The shipping company’s manifest (on a non–regular shipping service) shall include the following information:
the name and full address of the shipping company ; the name of the vessel ;
the place and date of loading ;
the place of unloading ;
For each consignment:
−
−
−
−
−
−
a reference to the bill of lading or other commercial document ;
the number, description, marks, and reference numbers of the packages ;
the normal trade description of the goods including sufficient detail to permit their identification ;
the gross mass in kilograms ;
the container identification number, if appropriate;
the following entries for the status of the goods, as appropriate:
∗the letter ‘C’ (equivalent to T2L) for Community status
goods,
∗the letter ‘F’ (equivalent to T2LF) for Community status
goods, consigned to or from a part of the Community Customs territory, where the provisions of Directive 2006/112/EC do not apply, i.e. the non fiscal areas;
∗the letter ‘N’ for all other goods,
At the request of the shipping company the duly completed and signed manifest shall be endorsed by the competent office. The endorsement of the shipping company’s manifest by the competent office will include the following:
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the name and stamp of the competent office; the signature of an official of that office;
• the date of endorsement
Where shipping company’s manifests are used to prove the Community status of goods, the customs authorities may authorise the shipping company to draw up such manifests at the latest on the day after the departure of the vessel but before its arrival at the port of destination. Authorisation is subject to certain conditions (see Annex 8.2).
4.3. Proof of Community status in the case of transhipment
Community goods :
When Community goods are transported by a shipping company which is authorised under Article 448 IPC they are coded "C" on the manifest.
However, if the goods are subsequently transhipped in a Community port on to a vessel that is not a regular shipping service, the status can be lost. This presents a problem in the final Community port of destination (discharge). The problem is illustrated diagrammatically as follows:
SOUTHAMPTON
Community goods loaded: Code "C"
→
Vessel A (regular service)
→
MARSEILLE
transhipment
→
Vessel B (non-regular service)
→
TARANTO
proof of status required
In such cases the required proof of status at the final Community port of destination (discharge) e.g. Taranto shall be a T2L, issued
95
and authenticated by the competent authorities at the latest, at the port of transhipment, e.g. Marseilles.
It is recommended that in these cases the proof of status accompanies the goods from the start of the transport operation (vessel A).
Alternatively, the required proof may be demonstrated by the shipping manifest (see paragraph 4.2.).
4.4. Proof of Community status and the invoice or transport document
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Proof of Community status and the use of a TIR or an ATA carnet:
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4.5. T2L
Replacement
Extra copies
Retrospective issue of T2L
T1 declaration drawn up in error
Pre-printed signatures
There is no time limit for the production of a T2L document.
A T2L document may be replaced by one or more new documents where circumstances so require.
If three copies are necessary, these may be supplied in the form of an original and two photocopies, provided that the latter are marked "copy".
A T2L document can be issued retroactively unless the issue of such a document is specifically ruled out by the legislation and as long as this retroactive issue is done with discernment and after careful examination to ensure that all the conditions for granting this document are met.
However, T2L documents issued retroactively shall be accepted by the customs authorities without prejudice to the application of retroactive control procedures or other procedures of administrative assistance, in particular in the event of suspicion of fraud or irregularities, in accordance with the provisions of Article 314a of the IPC (Article 21 of Appendix II of the Convention).
T2L documents issued retroactively shall bear the appropriate phrase as provided in Note 2 to Paragraph 4 "Proof of Community status of goods" of Part II.
A T2L document may be issued retroactively in respect of goods for which a T1 declaration had been drawn up in error.
In such a case the T2L document must contain a reference to that T1 declaration.
The signature of the official of the office responsible for prior authentication need not be hand-written and the stamp of that office may be pre-printed if prior authentication is administered centrally
98
by a single customs authority
With respect to the requirements with respect to the form of T2L documents, the provisions of Part IV chapter 1 paragraph 3.2.1 "Form and completion of the transit declaration" apply
Where Community goods, which entered EFTA and which are to be re-exported under a transit procedure other than common transit, T2L need not be renewed provided the goods have not been warehoused prior to re-consignment. In order to show that the goods have remained under the permanent supervision of the customs authorities, the competent customs office of the EFTA country stamps the upper front part of the document, adding the date of re-exportation. Where Community goods, which entered EFTA and which are to be re-exported under a transit procedure other than common transit, T2L need not be renewed provided the goods have not been warehoused prior to re-consignment. In order to show that the goods have remained under the permanent supervision of the customs authorities, the competent customs office of the EFTA country stamps the upper front part of the document, adding the date of re-exportation.
5.
Proof of Community status for products of sea fishing and other products taken from the sea by boats
Article 325, par.2 IPC
A T2M form has to be produced to prove the Community status:
of the products of sea fishing caught by a Community fishing vessel38, in waters other than the territorial waters of a
22 ‘Community fishing vessel’ means a vessel which is listed and registered in a part of a Member State’s territory forming part of the customs territory of the Community, flies the flag of a Member State, catches products of sea-fishing and, as the case may be, processes them on board. "Registered" means inclusion in the Community register of fishing vessels set up by Regulation (EC) No 26/2004.
23 ‘Community factory ship’ means a vessel which is listed or registered in a part of a Member State’s territory forming part of the customs territory of the Community, flies the flag of a Member
99
Article 325, par. 3, IPC
country or territory outside the customs territory of the Community; and,
of the goods obtained from such products on board Community fishing vessels or factory ships, in the production of which other products having Community status may have
been used.
Note: Proof of the Community status is provided by the logbook or by any other means which establishes the status in the case of:
Community vessels which are not fishing vessels or factory ships for sea-fishing products and other products taken or caught in waters other than the territorial waters of a country or territory outside the customs territory of the Community, or,
Vessels of a country not a member of the Community for sea-fishing products and other products taken or caught in territorial waters within the customs territory of the
Community.
Presentation of the T2M document
Article 326(1) IPC
T2M form must be presented by:
1. the Community fishing vessel which caught the products and, where applicable, processed them; or,
2. another Community fishing vessel, or the Community factory ship which processed the products following their transhipment from the vessel referred to in point 1; or,
3. any other vessel onto which the said products and goods were transhipped from the vessel referred to in points 1 and 2, without any further changes being made; or,
4. a means of transport covered by a single transport document
State and does not catch products of sea-fishing but does process such products on board. "Registered" means inclusion in the Community register of fishing vessels set up by Regulation (EC) No 26/2004.
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made out in the country or territory not forming part of the customs territory of the Community where the products or goods were landed from the vessel referred to in points 1, 2 or
3.
Information on booklet T2M
Booklet
Articles 327, 328, IPC
The T2M form is printed in an official Community language specified by the competent authorities of the Member state to which the vessel belongs.
The T2M forms are bound in booklets of ten, with one detachable original, and one non-detachable copy of each form.
Each T2M document shall have a unique serial number printed on both the original and copy.
The T2M booklet is issued at the request of the person concerned by the Community customs office responsible for supervising the base port of the Community fishing vessel for which the booklet is intended.
Before being issued with the booklet, the person concerned shall make the necessary entries in boxes 1 and 2 and shall complete and sign box 3 of all the originals and copies of the forms in the booklet. The relevant customs office shall complete box B of all originals and copies of the forms in the booklet.
All the forms and copies shall be stamped in Box A by the authority responsible for registering the Community fishing vessel for which the booklet is issued.
Each booklet is valid for two years from the date of issue.
When all forms in the booklet have been used or its period of validity has expired, or when the vessel for which the booklet has been issued ceases to satisfy the conditions laid down, the booklet
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must be returned immediately to the customs office of issue.
CUSTOMS
102
6.
Specific national instructions (reserved)
7.
Restricted part for customs use only
8.
Annexes
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8.1. Example contract of 'affreightment' involving sub-contracting and part-
charter arrangements Part charter
The paragraph explains the commercial aspects of Part-Charter with particular emphasis on the transport of containers and the consequences for Community transit.
1. Introduction
In container traffic Part-Charter is usually known as "SLOT CHARTER". A "slot" is a precise part of a vessel's cargo space corresponding to one container or container unit. There are two types of container:
a) TEU = Twenty Foot Equivalent
and
b) FEU = Forty Foot Equivalent
2. Types of Slot Charter
There are two main forms:
a)
b)
Ordinary Slot-Charter
and
Vessel Sharing Agreement
3. Ordinary Slot Charter
Under the ordinary Slot-Charter, a charterer (a shipping line) charters from a ship-owner (another shipping line with excess capacity on a vessel) a number of "Slots". The charterer will (normally) pay a sum for the total number of Slots he has chartered, whether he is able to utilize the total numbers of Slots chartered or not. Ordinary Slot-Charter will (normally) be concluded on a voyage-by-voyage basis.
4. Vessel sharing agreement
Under the Vessel Sharing Agreement two (or more) shipping lines agree to place a fixed number of Slots at each other's disposal on designated vessels or routes. These agreements are normally on a reciprocal level and the lines in question do not pay each other for the Slots.
5. Commercial consequences
(a)
(b)
Apart from the fact that ordinary Slot-Charter involves payment and Vessel Sharing Agreements do not involve payment, the legal implementation of the two types of charter are the same.
The system operates as ordinary charter, i.e. the cargo travelling under Slot-Charter/Vessel Sharing Agreements travels in the name of the charterer, on his Bill of Lading and manifests. The owner of the vessel will issue one Ocean Bill of Lading covering the total number of Slots utilized - not one
104
(c)
(d)
(e)
Bill of Lading per container/consignment. The owner of the vessel has no underlying documentation (apart from dangerous cargo declarations and the like) of the individual consignments: shipper, consignee, contents, etc.
Cargo travelling under Slot-Charter/Vessel Sharing Agreements are de facto travelling as if on board one of the Charterer's own vessels.
The shipper/consignee may not have to know - or have to be told - that part of the transportation is carried out on board a Slot-Charter/Vessel Sharing Agreement vessel.
The shipper/consignee will receive a Bill of Lading issued by the shipping line with which he has contracted the transportation.
6. Consequences for Community transit
Where commercial part-charter arrangements operate, each shipping company may act as a principal provided that all manifests conform to the requirements of Articles 447 and 448 of the IPC in its entirety.
Moreover, the Ocean Bill of Lading item on the manifest of the vessel carrying the cargo shall indicate, to the competent authorities at the port of destination, that transit controls shall be based on the charterer's manifests and bills of lading.
7. Consequences for the approval of regular services
a) In the case of part-charter arrangements, an application for authorisation of a
regular service shall be submitted by the person (lessor or charterer) defining the regular service, i.e. determining the vessel(s) to be used for the regular service and specifying the ports of call, or by his representative.
Customs authorities may request any information they require to assess the applicant and in particular the charter-party.
b) Examples:
Example 1:
−
−
vessel Goodwill belongs to ship owner A, who concludes a time charter with shipping company B. Under the charter, A makes his vessel available to B.
B is responsible for the commercial management of the vessel he has leased. He specifies the ports to be served by his vessel (regular service). B concludes a vessel-sharing agreement (part-charter) with C to ensure that the vessel is filled. This means that part-charter arrangements have been entered into. B concedes commercial exploitation of part of vessel Goodwill to C but retains operational use of the rest of the vessel. Authorisation to operate a regular service using Goodwill shall be applied for by B.
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Example 2:
Services
(1) Vessels
(2) Persons responsible for defining the service
(3) Part-charterers (4)
Rotterdam - Felixstowe-Southampton - Antwerp -Le Havre - Lisbon - Leixoes - Vigo Corvette
and
Caravel A B: on the Corvette: Southampton - Antwerp - Le Havre - Lisbon; on the Caravel: Southampton -Antwerp - Le Havre - Lisbon - Vigo
C: on the Corvette: Rotterdam - Southampton -Antwerp - Le Havre - Lisbon; on the Caravel: Southampton - Antwerp - Le Havre - Lisbon -Vigo
D: on the Corvette: Rotterdam - Southampton -Antwerp - Le Havre - Lisbon
Rotterdam - Felixstowe-Southampton - Antwerp -Le Havre - Bilbao - Lisbon - Leixoes - Vigo Douro B A: Rotterdam - Felixstowe- Southampton -Antwerp - Le Havre - Bilbao
C: Southampton - Antwerp - Le Havre - Bilbao -Lisbon - Leixoes
D: Antwerp - Le Havre - Bilbao - Lisbon -Leixoes - Vigo
Rotterdam - Felixstowe-Southampton - Antwerp -Le Havre - Lisbon - Leixoes - Vigo Angela J C A: Rotterdam - Felixstowe- Southampton -Antwerp - Le Havre - Lisbon
B: Rotterdam - Southampton - Antwerp - Le Havre - Lisbon
D: Antwerp - Le Havre - Lisbon - Leixoes -Vigo
Rotterdam - Felixstowe-Southampton - Antwerp -Le Havre - Bilbao - Lisbon - Leixoes - Vigo Goodwill D A: Rotterdam - Felixstowe- Southampton -Antwerp - Le Havre - Lisbon
B: Rotterdam - Southampton - Antwerp - Le Havre - Lisbon
C: Antwerp - Le Havre - Lisbon - Leixoes -Vigo
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Æ Column 1 lists services, with the ports to be used by the vessel(s) concerned. It
is for these services that “regular service” authorisation is applied for.
Æ Column 2 names the vessel(s) assigned to the various services. To be covered
by a single application, vessels must call at the ports that are mentioned in it.
Æ Column 3 contains the name of the person responsible for defining the service
(ports of call, etc.). This is the person who applies for authorisation and must inform the part-charterers (see Column 4) of the service’s “regular” status. This person may naturally also transport goods using this service.
Æ Column 4 names the various part-charterers who have leased space on a lessor’s
vessel. These persons are not required to apply for authorisation but they must respect, or ensure that their clients respect, the customs procedures applicable (depending on the customs status of the goods being transported) to “regular” services.
c) Content of the regular service application and authorisation
The authorisation for the regular shipping service is completed in accordance with the following instructions:
General:
The Commission and the customs authorities of the Member States shall store and have access to the authorisation, including any amendments to it, using the electronic RSS information and communication system.
Boxes:
Box 1: Insert the name of the shipping company, or its representative, and full
address.
In case the commercial management of a vessel is shared between several companies, which together specify the ports to be served, insert the name of each shipping company concerned, or its representative, and full address.
In that case, each shipping company concerned must be named as the applicant on the single application for a regular shipping service.
Box 2: Insert all the ports of call in order of calling for a particular route. The
name of each port is followed by the appropriate ISO-country code (for example: Rotterdam (NL), Felixstowe (UK), Le Havre (FR)).
Where the authorisation is issued for more than one route, each route must be distinguished by a number (for example: 1. Rotterdam (NL) -Dover (UK) - Le Havre (FR), 2. Lisbon (PT) – Vigo (ES) – Bilbao (ES), etc.).
Box 3: Insert the name(s) of the vessel(s) assigned to the route specified in
box 2. In case there is more than one route listed in box 2 the vessels must be distinguished by the number of the route they serve (for example: 1. Neptune, Goodwill, 2. Corvette, 3. Douro, etc.).
107
Box 4: Insert the name(s) of the part charterer(s) (and not the names of
vessels). The person who requests the authorisation must give the customs authorities the name(s) of the part charterer(s). Note that part charterer(s) are not the holders of the certificate and are not listed in box 1.
Box 5: This box must be dated and signed by the shipping company(y)(ies) or
representative(s) mentioned in box 1.
Box A: The name of the Member State is followed in brackets by its ISO-
country code: (BE), (BG), (CY), (DE), (DK), (EE), (ES), (FI), (FR), (GR), (HR), (IE), (IT), (LT), (LV), (MT), (NL), (PL), (PT), (RO), (SE), (SI) or (UK).
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8.2. Shipping manifest – TC12 procedure and authorisation Explanatory notes for the use of form TC12
A. Introduction
1. The opening sentence of Article 313(2) of the IPC requires proof of the Community status of goods carried by sea by a non-regular shipping service.
2. Article 317a of the IPC (Article 10 of Appendix II to the Convention) allows the shipping company’s manifest to be used as proof of the Community status of goods.
3. Such a manifest must be authenticated by customs or the shipping company (if it is an authorised consignor) before the vessel leaves the port of departure.
4. For logistical reasons, however, the manifest is sometimes unavailable for authentication at the time of sailing. In such cases, a shipping company may transmit the contents of the manifest electronically from the port of departure after the vessel has sailed so that they are available at the port of destination before the vessel arrives.
5. Article 324e of the IPC (Article 18 of Appendix II to the Convention) allows such a manifest to be issued retroactively as proof of status and, subject to certain conditions, to be transmitted to the port of destination by means of an electronic data interchange system.
B.
Consultation procedure
1. An international shipping company established or having a regional office in a given country should apply to that country's competent authorities for authorisation to use, as an authorised consignor, the simplification provided for in Article 324e of the IPC (Article 18 of Appendix II to the Convention). The shipping company's application should list all the countries and all the ports of departure and destination concerned.
2. The shipping company should also indicate in its application the name(s) of its representative(s) in those ports.
3. The competent authorities of this country will check that the application meets the conditions of Article 324e(2) of the IPC (Article 18(2) of Appendix II to the Convention). If it does, the application will then be sent for approval to the competent authorities (listed in annex B) of the countries in which the intended ports of departure and destination are located.
4. Meanwhile the shipping company will instruct its offices at each port of departure and destination to inform the customs authorities at these ports of its intention to use the simplified procedure and an electronic data interchange system.
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5. On receiving the notification provided for in paragraph 2 above, the competent authorities of the countries of the intended ports of departure and destination will advise their customs authorities at the ports to expect the message referred to in paragraph 3.
6. The customs authorities at the ports of departure and destination will then examine with the local offices of the shipping company whether the conditions for using the simplified procedure are met, and in particular the requirement that there should be a significant number of voyages between the countries along recognised routes.
7. On completion of this consultation procedure, the customs authorities at the ports of departure and destination will advise their competent authorities as to whether these ports are equipped to use an electronic data interchange system and whether the shipping company fulfils the criteria of Article 324e(2) of the IPC (Article 18(2) of Appendix II).
8. Within sixty days of the date of notification the competent authorities of the countries of the ports of departure and destination will inform the competent authorities responsible for granting the authorisation of their approval or refusal.
9. Reasons must be given in the case of refusal.
10. In the event of approval or failure to reply within sixty days of the date of notification, the authorisation will be issued by the competent authorities responsible.
11. The competent authorities, which issued the authorisation, will then send a copy to the competent authorities (listed in annex B) of the countries of the planned ports of departure and destination.
C. The authorisation
On completion of the procedure provided for in Section B, the authorities competent for the authorisation will issue the shipping company with approval according to the model in Annex A.
The authorisation may be revoked or amended according to the legal provisions in force (Article 9 of the Code, Article 54 of Appendix I to the Convention on a common transit procedure).
1.
Scope
The simplification covers the carriage of all goods which the shipping company transports by sea between the ports of the Member States of the Community and the EFTA countries listed in the authorisation.
2.
Documentation required for consignments
When used as proof of the Community status of goods, the shipping company’s manifest must include at least the information indicated in Article 317a of the
110
IPC (Article 10 of Appendix II of the Convention). This includes the following particulars:
−
−
−
−
the name and full address of the shipping company; the name of the vessel;
the place and date of loading;
the place of unloading;
and for each consignment:
−
−
−
−
−
the reference for the bill of lading or other commercial document;
the number, description, marks and reference numbers of the packages;
the normal trade description of the goods including sufficient detail to permit their identification;
the gross mass in kilograms;
where applicable, the container identification numbers;
the following entries for the status of the goods:
−
the letter "C" (equivalent to "T2L") or "F" (equivalent to "T2LF"), as appropriate, for goods whose Community status can be demonstrated;
3.
− the letter "N" for all other goods."
Procedure at the port of departure
4.
The shipping company must draw up the manifest proving the Community status of goods no later than the day after the departure of the vessel and, in any case, before its arrival at the port of destination.
The shipping company will then transmit the manifest by electronic data interchange to the port of destination.
Upon request, the shipping company will transmit the manifest to the customs authorities at the port of departure either by electronic data interchange system, or, if the customs authorities are not equipped to receive data by electronic mail, on paper.
The competent authorities at the port of departure will carry out inspections on the basis of risk analysis.
Procedure at the port of destination
The shipping company will present a copy of the manifest to the customs authorities at the port of destination either by electronic data interchange system, or, if the customs authorities are not equipped to receive data by electronic means, on paper.
The competent authorities at the port of destination will check the declared Community status, carrying out inspections on the basis of risk analysis and if necessary cross-checking with the competent authorities at the port of departure.
111
5.
Irregularities/offences
The shipping company must report any irregularities or offences discovered to the competent authorities at the ports of departure and destination. It is also obliged to help clear up any irregularities or offences detected by the competent authorities at the ports of departure and destination.
If it is not possible to clear up irregularities and offences at the port of destination, the competent authorities at the port of destination will notify the competent authorities at the port of departure and the authority which issued the authorisation, which will then take the necessary action.
6.
Responsibilities of the shipping company The shipping company must:
−
−
−
keep suitable records enabling the competent authorities to check operations at departure and destination;
make all relevant records available to the competent authorities;
undertake to accept full liability to the competent authorities for the performance of its obligations and for reporting and helping clear up any offences and irregularities.
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ANNEX A
Specimen authorisation TC 12
1. Holder of authorisation (Authorisation number) ……………………………….
Authorisation to use the simplification provided for in Article 324e of the IPC (Article 18 of Appendix II of the Convention)
2. Countries and ports of departure to which this authorisation refers and the name(s)
of the shipping company’s representative(s).
3. Countries and ports of destination to which this authorisation refers, and the
name(s) of the shipping company’s representative(s).
4. Other information
5. Issuing Authority
Stamp
Name: Date: Address:
Country : (Signature)
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ANNEX B
LIST OF THE COMPETENT AUTHORITIES FOR CONSULTATION
Country Name of the authority Address of the authority Contact Point
(A) (B) (C) (D)
BELGIUM Administration Centrale des douanes et accises
Service Procédures douanières, direction 10 North Galaxy, Tour A (NGA 13) Boulevard du Roi Albert II 33, boîte 37
B-1030 Bruxelles National Transit Coordinator
DENMARK In Denmark the respective customs districts offices will be responsible for granting this authorisation. The names of the persons responsible and the names and adresses of their
locations are equivalent to the list of Local Transit Coordinators as
published in the Transit Network guide.
FINLAND Turun Tulli/meriliikenneluvat PL 386 20101 Turku Mr Heimo Pönkä
Tel: +358-20-4924245 Mobile : +358-40-3324245 Fax: +358-20-4924017 E-mail: Heimo.Ponka@tulli.fi
114
FRANCE Direction générale des Douanes et Droits Indirects Bureau E3 - Politique du dédouanement 11 rue des Deux Communes 93558 Montreuil FRANCE Maud Chasseriau
Tel : +33 (0)1 57 53 46 21 +33 (0)1 57 53 49 33
E-mail :
maud.chasseriau@douane.finances.gouv.fr dg-e3@douane.finances.gouv.fr
GERMANY Hauptzollamt Kiel Kronshagener Weg 105
DE-24116 Kiel Konsultationsstelle Seeverkehr
Tel : 49-431-200830
Fax : + 49-341 20083-1150
E-mail: Konsultationsstelle-Seeverkehr.hza-kiel@zoll.bund.de
GREECE Ministry of Finance
Directorate General
Of Customs and Excise
19th Division-2nd t Department K. Servias 10
101 84 Athens Greece Tel :0030210/6987465 Fax :0030210/6987450
e-mail: d19-b@2001.syzefxis.gov.gr
ICELAND Directorate of Customs Tryggvagötu 19 101 REYKJAVÍK Iceland Hörður Davíð Harðarson Ágúst Magnússon
Elín Sigurjónsdóttir Jóhanna Gunnarsdóttir Ástrós Guðlaugsdóttir
IRELAND Revenue
Central Transit Office, Corporate Affairs and Customs Division,
St. Conlon’s Road,
Nenagh,
Co. Tipperary. Mr. John Sherlock, Tel : 353 67 63440 Fax : 353 67 44126 e-mail : jsherloc@revenue.ie
115
ITALY AGENZIA DELLE DOGANE Direzione Centrale Legislazione e Procedure Doganali.
Ufficio regimi doganali e traffici
di confine Via Mario Carucci, 71 00143 Roma Ernesto Carbone
Phone: 0039 06 50246045
Fax: 0039 06 50245222
e mail: dogane.legislazionedogane.regimi@agenziadogane.it Mr. Marco Ciampi
Phone: 0039 06 50245073
NETHERLANDS Belastingdienst Douane Rotterdam Haven Douane Rotterdam Haven KM Postbus 3070
6401 DN Heerlen e-mail:
Douane DRH bcp_Postbus
NORWAY Toll- og avgiftsdirektoratet Avdeling for toll, merverdiavgift og vareførsel/VFS Postboks 8122 Dep. 0032 OSLO
POLAND Izba Celna w Gdyni ul. Polnocna 9 A
81-029 Gdynia tel. +48 58 666 93 93
fax. +48 58 621 05 54
e-mail: ic.gdynia@gdy.mofnet.gov.pl
// Izba Celna w Szczecinie ul. Energetykow 55 70-952 Szczecin tel. +48 91 480 55 00
fax +48 91 480 55 01
e-mail: ic.szczecin@szc.mofnet.gov.pl
PORTUGAL Autoridade Tributária e Aduaneira Rua da Alfândega, nº 5 -r/c 1149-006 LISBOA Telefone: + 351 218813890 Fax: + 351 218813941 E-mail:
dsra@at.gov.pt
116
SPAIN Agencia Estatal de Administración Tributaria Departamento de Gestión Aduanera e II. EE. Avenida del Llano Castellano, 17
28034 - MADRID Miss Nuria Esther Fernández Álvarez Mr. Nicolás Campo Hernández
Tel: +34 91 728 98 58
Fax: +34 91 358 47 21
E-mail:
helpdeskspain@aeat.es
SWEDEN Tullverket P.O.Box 12854 S-112 98 Stockholm
UNITED KINGDOM HM Revenue & Customs CCTO
National Simplifications Team Custom House
Main Road
Harwich
Essex - CO12 3BE
Phone 00 44 1255 244700 Fax 00 441255 554508 national-simplifications.ccto@hmrc.gsi.gov.uk
SLOVENIA FINANČNA UPRAVA REPUBLIKE SLOVENIJE, GENERALNI FINANČNI URAD ŠMARTINSKA 55
SI - 1000 LJUBLJANA SLOVENIJA Tajnistvo.GFU-FU@gov.si
SLOVAK REPUBLIC not applicable
CZECH REPUBLIC not applicable
MALTA Ministry of Finance Customs Division Transit Branch Custom House Valletta CMR 02 MALTA Mr. Anthony Busuttil Phone: 00356 2225 1422 Fax: 00356 2165 1250 e-mail: anthony.b.busuttil@gov.mt
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CYPRUS Customs Headquarters, Ministry of Finance Corner
M.Karaoli and Gr. Afxentiou, 1096, Nicosia Tel:+357 22 601651
Fax:+357 22 302031
E-mail: headquarters@customs.mof.gov.cy
LATVIA VID
Muitas pārvalde Talejas iela 1, Rīga, LV-1978 Sandra Česka
Phone: +371 67120870 e-mail: sandra.ceska@vid.gov.lv
ESTONIA Tax and Customs Board Lõõtsa 8a 15176 Tallinn ESTONIA Marina Nikitina
E-mail: marina.nikitina@emta.ee
LITHUANIA Muitinės departamentas Muitinės procedūrų skyrius A. Jakšto g. 1
LT-01105 Vilnius Mr Laimis Žlabys
Tel: +370 5 266 60 88 Fax: +370 5 266 60 14 E-mail: laimis.zlabys@cust.lt
HUNGARY not applicable
BULGARIA National Customs Agency Transit of goods Department 47, G.S.Rakovski str. 1040 Sofia
Republic of Bulgaria Mrs. Latinka Iankova Tel:+359 2 9859 4593 E-mail: Latinka.Iankova@customs.bg
ROMANIA Autoritatea Natională a Vamilor Str. Matei Millo, nr.13, sector 1, Bucuresti Octavian Relu Botea – deputy director Phone/fax: +4021/ 3125875;
E-mail:
tavi@customs.ro
118
CROATIA Carinska uprava Republike Hrvatske Središnji ured Sektor za carinski sustav i procedure A. von Humboldta 4a, 10
000 Zagreb, HRVATSKA Mr. Ivan Duic
National transit coordinator Tel +385 1 6211 273
Fax +385 1 6211 005 e-mail: ivan.duic@carina.hr
Mr. Željko Franjić
Tel. +385 1 6211 375 E-mail: zeljko.franjic@carina.hr
TURKEY Gümrük ve Ticaret Bakanlığı
Gümrükler Genel Müdürlüğü, Transit Dairesi Hükümet Meydanı No:2 06100 Ulus ANKARA Contact point
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8.3. Proof of Community status of motorised road vehicles
To determine the customs status of motorized road vehicles within the customs territory of the Community, it is necessary to respect the following rules:
1.
The rules concerning the movement of goods from one point to another point in the customs territory of the Community are equally applicable to the movement of motorized road transport, pleasure craft and private aircraft.
2.
The term movement, covers not only the use of the vehicle when moving in the customs territory of the Community but also, like all other Community goods, transfer of ownership (delivery / acquisition) and change of residence involving relocation of the vehicle without change of ownership.
3.
Article 313 (1) of the IPC says 'Subject to the exceptions listed in paragraph 2, all goods transported between two points in the customs territory of the Community shall be deemed to be Community goods unless it is established that they do not have Community status. This presumption applies also to the circulation of vehicles.
4.
Therefore, when vehicles are imported from a third country and entered to free circulation without registration in a Member State they can be dispatched to another Member State as Community goods because basic presumption of Article 313 (1) has been fulfilled. For registration purposes, such vehicles must be treated in exactly the same way as Community manufactured vehicles.
5.
In such circumstances, the registration of new vehicles must not be dependent on proof of Community status of the vehicle.
6.
In cases of genuine doubt, the competent authorities may request information under mutual assistance. However, such requests are not to be made on a routine basis.
7.
Consequently, Community vehicles must be able to move within the customs territory of the Community under the same conditions as other Community goods. No intervention by a customs office is provided for.
8.
These rules do not affect the provisions applicable to fiscal matters notably in connection with the requirement for registration of the owner in his country of residence.
9.
Without prejudice to the above rules any motorized road vehicle registered in a Member State is considered to have Community status provided that:
(a) the registration document relating to it is produced to the competent authorities of the
Member State into which the vehicle is introduced;
(b) the vehicle's registration as shown by the document and also by the registration plate
corresponds exactly with the provisions below, depending on the country of registration.
Failing that proof of Community status should be established in accordance with the provisions of Article 320(b) IPC.
10. Proof of Community status of motor road vehicles by reference to the registration number (Article 320(a) IPC):
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Belgium:
Motorized road vehicles registered in Belgium are considered to have Community status unless:
1.
the registration certificate carries in red, on the title page, the stamp shown below:
(this stamp was used until 1 October 1993 )
[RED STAMP]
2.
the registration certificate bears, on the reverse of Page 1, the abbreviation T1on the left hand side in that part relating to temporary admission. A specimen of the registration certificate is shown below.
121
3.
4.
the registration certificate bears, instead of the details of the vehicle, the words "plaque
marchand" or "handelaarsplaat" or "Händlerplatte". The registration plates concerned bear a group of letters and a group of digits in the following combinations:
− "dealer plates" for cars: letter Z + 2 other letters + 3 digits
− "dealer plates" for motorcycles: letters ZM + 1 other letter + 3 digits (dimensions differ from other plates; letters above, digits underneath).
− "dealer plates" for trailers: letters ZU + 1 other letter + 3 digits.
The digits and letters are green against a white background. A self-adhesive sticker indicating the year must also be affixed to a specifically designated place.
the registration certificate bears, instead of the details of the vehicle, the words "plaque
d'essai" or "proefrittenplaat" or "Prüfungsplatte". The registration plates concerned bear a group of letters and a group of digits in the following combinations:
−
−
−
for cars: letters ZZ + 1 other letter + 3 digits
for motorcycles: letters ZZM + 1 other letter + 3 digits (dimensions differ from other plates; letters above, digits underneath)
for trailers: letters ZZU + 3 digits.
The digits and letters are green against a white background. A self-adhesive sticker indicating the year must also be affixed to a specifically designated place.
Bulgaria
Motorized road vehicles registered in the Republic of Bulgaria are considered to have Community status where they carry rectangular plate with a registration consisting combination of letters and digits in black on a reflective white background with a blue band on the left hand side of the registration plate.
The blue band of the registration plate bears the flag of Bulgaria and white letters BG. The registration is consists of a combination three groups (e.g. C 5027 АB), as:
· The first group is consists of letters and corresponds to the territorial department.
· The second group is consists of four Arabic numerals.
· The third group is series (one or two letters).
Motorized road vehicles registered in the Republic of Bulgaria are not considered to have Community status if:
· they have a rectangular plate with a registration consisting combination of six digits separated in middle by letter “B” in black on white background and The validity year is marked on red background on the right hand side of the registration plate.
· they have a rectangular plate with a registration consisting combination of six digits separated in the middle by letter “T” or “H” in black on white background.
· they have a rectangular plate with a registration consisting combination of letters “C”, “CC” or “CT” and digits in white on red background; or
· they have a rectangular plate with a registration consisting combination of letters “XX” with digits in white on blue background.
Motorized vehicles with registration plates of this kind may or may not have Community status; Their status can be verified only by consulting relevant documentation.
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Cyprus
The Road Transport Department of Cyprus is computerized since 1/1/1997. All the registration certificates issued since 2/1/1997 are printed by computers.
a.
Vehicles registered permanently in Cyprus
All vehicles registered permanently in Cyprus have a registration number consisting of a combination of one, two, or three Latin characters and a serial number from 1 to 999. Each vehicle has two number plates, one at the front with white reflective background and one at the back with yellow or white reflective background, both with black characters and numbers.
In order to determine the Community status for the majority of the vehicles which have registration numbers as LLNNN (e.g. YW764) or LLLNNN (e.g. EAY857) you have to check the corresponding details which are shown on the registration certificate as explained in table A.
b.
Vehicles registered for Diplomats (CD or AT)
The vehicles registered for Diplomats have two registration numbers written on the registration certificate. The first number is the permanent registration. The second number denotes that the vehicle belongs to the diplomatic corps.
The registration number for diplomatic vehicles consist of a combination of two numbers indicating the code of the Embassy or Commission followed by the letters “CD” or “AT” and the number of the vehicle within the certain Embassy or Commission.
These vehicles circulate with their diplomatic registration number for the period they have diplomatic status and when the diplomatic status ceases to exist they use the permanent registration number. The Community status of these vehicles can be verified by consulting their documentation.
Table A
Information (Taxation details) (In English and Greek as written on Registration Certificates) Possible form of information with the translation in English written in lower case letters
1 Customs Duty Τελωνειακός Δασμός Duty Free, Duty Partly Paid, Duty Paid
ΠΛΗΡΗΣ ΑΠΑΛΛΑΓΗ, ΜΕΡΙΚΗ ΑΠΑΛΛΑΓΗ, ΚΑΤΑΒΛΗΘΗΚΕ
2 Custom R.C (Customs Relief Code) Κ.Ε Δασμών (Κωδικός Εξαίρεσης Δασμών) 01.01, 01.18, 01.19, 07.02, 07.03, 07.05, 07.06, 07.07,
11(4)α, 11(4)β, 11(4)γ
Czech Republic
1.
Motorized road vehicles registered in the Czech Republic are considered to have Community status if their registration is in one of the following special series:
• Rectangular white number plate bearing an inscription consisting of at least five up to seven digits (at least one letter and one number) in black e.g.: 1K3 2246). The first letter corresponds to the territorial department. Special motorized vehicles and agricultural and forest tractors have a rectangular yellow background on the number plate.
Motorized road vehicles are in circulation with white number plates belonging to previous series formed of a combination of two or three letters and four numbers in black
123
separated in pairs by dashes (e.g. CHA 63-46). Lorries, buses, trailers belonging to previous series have a rectangular yellow background on the number plate.
· Rectangular white number plate with black digits registered for export purposes bearing a red field with the date of expiration.
· Special rectangular white number plate with green digits consisting of letter 'V' followed
by four Arabic numerals (historical vehicles).
· Special rectangular white number plate with green digits registered for permanent
manipulation consisting of at least five up to seven digits with the first letter corresponding to the territorial department followed by Arabic numerals.
· Special rectangular white number plate with green digits registered for test purposes
consisting of five digits with letter 'F' followed by Arabic numerals.
2.
Motorized road vehicles registered in the Czech Republic are not considered to have Community status if they have a rectangular blue number plate bearing the letters 'DD' or 'XX' followed by five digits consisting of capitals of the Roman alphabet and Arabic numerals in yellow (diplomatic corps or foreign mission) unless Community status is verified by consulting their documentation.
Denmark
Motorized road vehicles registered in Denmark are considered to have Community status where the lower box of the registration certificate contains the following entry: "IKKE TOLDDOKUMENT VED OMREGISTRERING" (translation: no customs document need be produced in the event of change of ownership).
Germany
The proof of the Community specifications for the registration of motor vehicles in the Federal Republic of Germany (road motor vehicles and their trailers) is considered as valid, if a German registration certificate was issued and if the vehicle carries the rectangular registration license plate, which consists of a distinctive combination of letters for the administrative district (up to 3 letters) and a number for the recognition (consisting of a group of letters and numbers)
(See example 1).
Following the number for the recognition these registration license plates can carry also in addition the letter for identification "H" ("Old timer registration license plate" for the historical vehicles – see example 2) or they can contain a specific period for driving the car within a specific season ("Registration license plate for a season" – see example 3).
The proof of the Community specifications is considered not to be valid for vehicles, if they carry a registration license plate,
−
−
−
−
Carrying as distinctive combination of letters for the administrative district only the number 0 (special registration license plate for the diplomatic Corps and privileged international organizations),
Containing behind the number for the recognition consisting only of numbers, an identification letter as for example "A" and an expiration date. The field, wherein this expiration date is indicated, is red.
(Registration license plate for exportation – see example 4),
The registration license plate for a short time period (short time registration plate): its number for the recognition consists likewise only of numbers and it contains an expiration date. The field, wherein the expiration date is indicated, is yellow.
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−
−
−
−
(Registration license plate, for taking a car for a testing procedure, or for a test drive, or for a transfer drive – see example 5)
Or a registration license plate
Carrying not the black but the red color.
The registration numbers can consist of one or two lines.
Example 1
Distinctive combination of letters for the administrative district number for the recognition
Example 2 ("Registration license plate for old timer" for the historical vehicles)
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Example 3 ("Registration license plate for a season")
Example 4 (Registration license plate for export)
Example 5 (Registration license plate for taking a car for a testing procedure or for a test drive or for a transfer drive)
Estonia
Motorized road vehicles registered in Estonia on the basis of regulation of motorized road vehicles. The number plate of motorized road vehicles is a combination of three letters and three numbers. After the first of May 2004 the left of the number plate will be marked 'EST'.
Greece
Motorized road vehicles registered in Greece are considered to comply with the conditions of Articles 9 and 10 of the EEC Treaty in Greece where they carry a white rectangular plate with a registration consisting of a combination of three letters and four digits (e.g. BAK 7876) or six digits only (e.g. 237.568 - former plate still valid) and their registration document is form T-01-19.
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They are not considered to have Community status if they carry a rectangular plate containing:
(a)
(b)
(c)
the letters CD or (diplomatic corps) before the number (green plate)
the letters A (foreign mission) before the number (yellow plate)
the letters EX (temporary admission) before the number (white plate).
Spain
1.
The number plate of motorized road vehicles is a combination of two groups of letters (the first corresponds to territorial departments, e.g.: MA - Malaga, M - Madrid; the second is formed by one or two letters) and a group of numbers (0000 to 9999) in between the two groups of letters (e.g. MA-6555-AT).
Motorized road vehicles are in circulation with number plates belonging to previous series which are formed of a combination of one or two letters and up to six numbers e.g. M-636.454.
As from October 2002, motorized road vehicles have a number plate consisting of four numbers followed by three letters, without indication of the territorial department (e.g. 4382 BRT).
Motorized road vehicle registered in Spain according to the above procedures are considered as having Community Status.
2.
Motorized road vehicles registered in Spain are not considered as having Community status if their registration is in one of the following special series:
-
-
-
CD, CC
tourist plate bearing a number combining two groups of numbers (the first of between 00 and 99; the second of between 0000 and 9999) and a group of letters (one or two depending on the case).All the groups are separated by a dash, e.g. 00-M-0000.
With a view to establishing the date on which the temporary movement permit expires, the tourist plate has a vertical red band 3 cm long bearing in white the last two digits of the year in question (one above the other) and the month in Roman numerals (below the arabic numerals). E.g. 00-M-0000 - 86VI
France
Motorized road vehicles registered in France are considered to have Community status unless they are registered in one of the following special series:
-
-
-
-
CMD, CD, C, K (diplomatic or like status) TT (temporary residence)
IT (temporary residence)
WW (garage)
Ireland
Motorized road vehicles registered in Ireland are considered to have Community status only if they are registered in a series other than the series ZZ and the registration card carries no special endorsement relating to customs (e.g. having a reference to the Revenue Commissioners). This endorsement would be validated by a customs stamp.
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Italy
Motorized road vehicles registered in Italy are considered to have Community status unless:
1. they are registered in one of the following special series:
- E E (Escursionisti Esteri) - CD (Corpo diplomatico)
2.
the registration plate bears the word "PROVA";
3.
The registration plate bears the indication "SO" and in addition the registration document (libretto di circolazione) bears the following statement:
"veicolo soggetto a formalità doganali nel caso di transferimento diproprieta o di transferimento di residenza del proprietario dal territorio di Livigno ad altro comune. Produrre documento doganale al p.r.a. di Sondrio."
Latvia
Motorized vehicles registered in the Republic of Latvia are considered to have Community status when they carry a white rectangular plate with a registration which usually consists of a combination of two black letters and one to four black digits (e.g. EP-6037) (but there can be also only letters or digits) and a Latvian registration document has been issued in respect thereof. They also bear the Latvian national flag or the blue EC flag with 12 stars (starting from 1st of May) and two black letters (LV) on the right side.
Lithuania
Motorized road vehicles registered in Lithuania are considered to have Community status unless:
1.
they are registered as belonging to various diplomatic corps and carry a rectangular plate with a combination of white letters and/or digits on a reflective green background with a white rim. Motorized vehicles with registration plates of this kind may or may not have Community status. Their status can be verified only by consulting relevant documentation;
2.
they are registered temporarily and carry temporary registration plates of the following types:
– rectangular plate with a combination of red letters and/or digits on a reflective white background with a red rim (temporary registration plates issued for import or export
purposes),
– rectangular plate with a combination of red letters and/or digits on a reflective white
background with a blue band on the left hand side of the registration plate and a red rim. Last two digits of the above-mentioned combination correspond to last to digits of the year of expiration of the registration. The blue band of the registration plate bears the flag of Lithuania and white letters “LT” (temporary registration plates issued to vendors of motorized road vehicles).
Motorized vehicles carrying temporary registration plates may or may not have Community status. Their status can be verified only by consulting relevant documentation.
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Luxembourg
Motorized road vehicles registered in Luxembourg are considered to have Community status unless:
1. the registration card (carte grise) bears:
"DOUANE - ADMISSION TEMPORAIRE Duties when sold"
Hungary
Motorised vehicles registered in Hungary are considered to have Community status where they have not been registered in one of the following special series:
− V (temporary stay) − E (provisional)
Malta
Motorized vehicles registered in Malta are considered to have community status when they carry 2 rectangular registration plates.
These shall be fixed one on the front and the other on the rear of the motor vehicle in such a position that every letter and figure on the plate is upright.
The registration plate shall consist of 3 numeric, alphabetical or alpha numeric combinations.
The registration plate also has the European Union emblem with yellow stars and an M underneath. The Registration plates also have a hologram with the plate serial number underneath.
Motorized road vehicles registered in Malta should not be considered to have community status if the registration plate consists of any of the following combinations.
CD* *** TRIAL RN ***
MV ***
PRO ***
DMS ***
*** **X
TF* ***
GV* ***
GM **
DIPLOMATS
MOTOR CAR IMPORTERS DIPLOMATIC DISTINGUISHED GUESTS PROTOCOL
DIPOMATIC MISSIONS
EXPORT BY DEALERS
TAX FREE
GOVERNMENT VEHICLES
MINISTERS VEHICLES
Netherlands
Motorized road vehicles registered in the Netherlands are considered to have Community status unless the registration document (kentekenbewijs) is one of those listed below:
1.
"Kentekenbewijs" bearing the letters BN or GN combined with two groups of two digits (e.g. 12-BN-14, GN-33-01, 88-91-BN).
2.
"Kentekenbewijs" bearing a registration number made up of a group of two letters followed by a group of two digits and the letter D
(e.g. PD-21-D).
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3.
"Kentekenbewijs"
(e.g. CD 121, CD-J-58).
bearing
the
letters
CD,
CD-J,
CD-A
4.
"Kentekenbewijs" with a registration number made up of::
(a) the letters RC followed by a group of two, three or four digits
(e.g. RC-81, RC-1214), or
(b) the letters AFC followed by a number of five digits between
79 000 and 99 999 (e.g. AFC-81 783).
5.
"Kentekenbewijs" with a combination of letters and numbers as follows:
− ZZA001 to ZZT999 for cars and
− ZZX001 to ZZZ999 for motorcycles.
Poland
Motorised road vehicles registered in Poland are considered to have Community status if
− they carry a rectangular plate with a registration which consists of a combination of
letters and digits (up to seven positions with at least one letter) in black on reflective white or reflective yellow (historical vehicles), in red on reflective white (test vehicles), in white on reflective blue (diplomatic or similar status), in white on black (former plate still valid), and
− a Polish registration document has been issued on respect thereof.
Portugal
1. Motorized road vehicles registered in Portugal are considered to have Community status when they have a rectangular white number plate bearing an inscription consisting of two letters and four numbers in black, separated in pairs by dashes (e.g.: AB-32-46). The registration document is the form "LIVRETE 1227”.
2.
However, motorized road vehicles which carry a white plate, also rectangular, bearing the letters CD, CC or FM, belong to various corps diplomatiques and may or may not have Community status. The status can be verified only by consulting their documentation.
Romania
In Romania there are three types of registrations of the road vehicles: permanent, temporary and for the diplomatic corps.
The road vehicles permanently registered in Romania are considered to have Community status.
The permanent registration plates of the road vehicles have the following structure: LL NN XXX, where LL is the indicator of the district, made up of one or two letters, NN is the first part of the order number from 01 to 99, and XXX is the second part of the order number, made up of three letters from AAA to ZZZ.
The plate has an aluminum clamp and reflective white background, while the letters and figures are black and are found in the registration certificate of the vehicle in question.
The road vehicles with temporary registration or pertaining to the diplomatic corps are not considered as Community vehicles, unless such quality is attested by the accompanying documents.
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The plates for temporary registration are assigned to the foreign vehicles and trailers that benefit from a temporary admission customs procedure, or to the vehicles meant to be exported.
The temporary registration plates of the road vehicles have the following structure: LL NNNNNN F, where LL is the indicator of the district, made up of one or two letters, NNNNNN is the order number from 101 to 999999, and F is a fraction on red background, containing the month and year when the registration expires, each expressed by two letters.
The plate has an aluminum clamp and reflective white background, while the letters and figures are black and are found in the registration certificate of the vehicle in question. The certificate does not contain special mentions to indicate whether the vehicle comes from within the European Union or from outside.
The registration plates of the road vehicles pertaining to the diplomatic missions, the consular offices and their staff, as well as to other organizations and foreign citizens with diplomatic status, who operate in Romania, have the following structure: one of the indicators CD, CO or TC, as the case may be, and the order number made up of two sets of three figures.
The plate has reflective white background, the letters and figures are blue and are found in the registration certificate of the vehicle in question.
Slovenia
Motorised road vehicles registered in the Republic of Slovenia are considered to have Community status if they are equipped with a rectangular plate bearing an alpha-numeric (three to six letters or a combination of letters and numbers) license code (corresponding to regions), and a Slovenian registration document has been issued in respect thereof..
Slovak Republic
1.
Motorised road vehicles registered in the Slovak Republic are considered to have Community status if their registration is in one of the following special series:
− rectangular white number plate bearing an inscription consisting of two letters
and five digits (three numbers and a pair of letters) in black, separated by dash (e.g.: BA-858BL). The first pair of letters corresponds to territorial department. The second group of digits after dash may consists of five letters, or letters at the first four positions and number at the fifth position, or letters at the first three positions and numbers at fourth and fifth position.
− Motorised road vehicles are in circulation also with white number plates
belonging to previous series formed of a combination of two or three letters and four numbers in pairs in black, separated by dash (e.g.: BA 12-23);
− special rectangular white number plate with red digits in two lines. First line
consists of two letters corresponding to territorial department and second line consists of letter “M” followed by three digits. After letter “M” may also be added another letter. Such plates are issued for new-made vehicles, new-bought vehicles or vehicles used for test purposes;
− special rectangular yellow number plate with black digits in two lines. First line consists of two letters corresponding to territorial department and second
line consists of letter “V” followed by three digits. After letter “V” may also
be added another letter. Such plates may be issued for vehicles registered for
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export purposes. On the upper right corner is the field with the date of expiration;
− special rectangular yellow number plate with red digits in two lines. First line
consists of two letters corresponding to territorial department and second line consists of letter “H” followed by three digits. After letter “H” may also be added another letter. Such plates may be issued for historical vehicles;
− special rectangular white number plate with blue digits in two lines. First line
consists of two letters corresponding to territorial department and second line consists of letter “S” followed by three digits. After letter “S” may also be added another letter. Such plates may be issued for vehicles used for sport purposes;
− special rectangular white number plate with green digits in two lines. First line
consists of letter “C” possibly followed by another letter and second line consists of five digits. Such plates may be issued for vehicles individually imported to the Slovak Republic that technical eligibility has not been approved, or for other vehicles.
2.
However, motorised road vehicles which carry a rectangular blue plate, bearing the letters “EE” or “ZZ” followed by five numbers in yellow, belong to various diplomatic corps or foreign mission and may or may not have Community status. The Community status can be verified only by consulting their documentation.
Finland
Motorized road vehicles registered in Finland are considered to have Community status unless they are temporarily registered for export purposes (export registration), in which cases they have a registration plate containing one letter and, at the most, four digits in black on reflective white. Furthermore, on the right edge of these registration plates there is in white on reflective red the year and month of expiration of the registration.
In addition, motor vehicles are considered not to have Community status if they bear:
1.
2.
A transport plate which has one letter and, at the most, four digits in red colour on reflective white;
A test plate which has, in black colour, the word “KOE” (=test) vertically aligned, one letter and, at the most, three digits on reflective yellow.
Sweden
Motorized road vehicles registered in Sweden are considered to have Community status unless they are temporarily registered for export purposes (export registration). In those cases the registration plates are red with white characters. On the right hand side as well as on the left hand side of the registration plates the date of expiry (year, month and day) of the temporary registration is shown. In addition to this registration plate the owner has a special decision describing the actual type of temporary registration.
Other temporarily registered motorized road vehicles are considered to have Community status. United Kingdom
Motorized road vehicles registered in the UK are considered to have Community status when the
registration plates bear the following information and the registration documents or certificates are
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not endorsed with the words “Customs restriction” or “Customs concession” or “Warning: Customs duty and tax have not been paid on this vehicle”. The registration plate at the front of the vehicle displays black characters on a white background. The registration plate at the back of the vehicle displays black characters on a yellow background.
−
−
−
−
−
−
Great Britain
Before 1st September 2001:
A single letter followed by a serial number up to 999 followed by a combination of up to 3 letters, or a reversal of this sequence, e.g. E 380 RPW, TEC 504R.
From 1st September 2001:
Two letters followed by two numbers followed by three letters, e.g. BD51 SMR; LF03 OAD
Northern Ireland
3 letters and up to 4 digits eg CDZ 1277.
Isle of Man:
A serial letter plus the letters MN followed by a serial number between 1 & 999 followed by a serial letter, e.g. BMN 820 A.
Guernsey:
A serial number of up to 5 digits.
Jersey:
Letter J plus a serial number of up to 5 digits, e.g. J 41821.
Alderney:
AY plus a serial number of up to 4 digits, e.g. AY 138.
11. When the registration particulars of a motorized road vehicle are such that the information in
paragraph 10 above indicates that it does not have Community status, the vehicle shall nevertheless be admitted as Community goods on production of a T2L document or document having equivalent value as provided for in Article 320 of the IPC.
Croatia
1. Motorized road vehicles registered in the Republic of Croatia are considered to have
Community status where they carry respective license plates.
License plates for vehicles are made of metal, coated with reflective foil, bearing the administrative district indication and the vehicle's registration number in black letters on white background. The Croatian coat of arms lies between the area and the administrative district indication and the vehicle's registration number.
Exceptionally, the license plates of the vehicles which do not comply with the stipulated conditions concerning the dimensions (length, width, hight) i.e. whose maximum allowed weight exceeds the prescribed one, i.e. which exceed the allowed axle weight, bear letters and numbers in red.
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License plates for vehicles owned by foreign citizens who are granted temporary or permanent residence (temporarily registered vehicles, vehicles owned by foreign trade, traffic, cultural and other representative offices, foreign correspondent offices and permanent foreign correspondents) bear letters and numbers in green.
2. Licence plates for the vehicles belonging to diplomatic and consular agencies, foreign
countries’ missions and international organizations’ agencies in the Republic of Croatia and their staff are in blue and bear yellow letters and numbers. They also bear a numeric country code of the country the agency belong to, and the letter corresponding to the agency’s activity, i.e. status of the respective person in the agency and the registration number of the vehicle.
134
8.4. Proof of community status of railroad wagons
In amplification of Article 321 IPC the relevant code numbers and ownership marks(initials) are:
COUNTRY
Belgium Bulgaria
Czech Republic
Cyprus
Denmark
Federal Republic of Germany
Estonia Greece
Spain
France Ireland
Italy
Latvia
Lithuania Luxembourg
Hungary
Malta Netherlands
Austria
Poland Portugal
Romania
Slovenia
Slovak Republic Finland
Sweden
CODE NUMBER
88
52
54
not applicable 86
80
26
73
71
87
60
83
25
24
82
55
43
not applicable 84
81
51
94
53
79
56
10
74
OWNERSHIP (initials)
B
BDZ
CD
DSB
EVR
CH
RENFE
SNCF
CIE
FS
LDz
LG
CFL
MAV
GYSEV
NS
ÖBB
PKP
CP
CFR
SŽ
ŽS
VR
SJ
MARK
United Kingdom
Croatia
70
78
BR (except where the wagon numbers followed by the letter P)
HZ
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8.5. List of the competent authorities for the regular shipping service
Country Name of the authority Address of the authority Contact Point
(A) (B) (C) (D)
BELGIUM Administration Centrale des douanes et accises
Service Procédures douanières, direction 10 North Galaxy, Tour A (NGA 13) Boulevard du Roi Albert II 33, boîte 37
B-1030 Bruxelles National Transit Coordinator
DENMARK In Denmark the respective customs districts offices will be responsible for granting this authorisation. The names of the persons responsible and the names and adresses of their
locations are equivalent to the list of Local Transit Coordinators as
published in the Transit Network guide.
FINLAND Turun Tulli/meriliikenneluvat PL 386 FI-20101 Turku Mr Heimo Pönkä
Tel: +358-20-4924245 Mobile : +358-40-3324245 Fax: +358-20-4924017 E-mail: Heimo.Ponka@tulli.fi
136
FRANCE Direction générale des Douanes et Droits Indirects Bureau E3 - Politique du dédouanement 11 rue des Deux Communes 93558 Montreuil
FRANCE Mme Maud Chasseriau
Tel. +33 (0)1 57 53 46 21
+33 (0)1 57 53 49 33
Fax: ++33 (0)1 57 53 49 40
E-mail : maud.chasseriau@douane.finances.gouv.fr dg-e3@ douane.finances.gouv.fr
GERMANY Hauptzollamt Kiel Kronshagener Weg 105 DE-24116 Kiel Mr Holger Krüger
Tel : + 49-431-200830
Fax : + 49-341 20083-1150
E-mail : Konsultationsstelle-Seeverkehr.hza-kiel@zoll.bund.de
GREECE Ministry of Finance
Directorate General
Of Customs and Excise
19th Division-2nd Department K. Servias 10
101 84 Athens Greece Tel :0030210/6987463
Fax :0030210/6987450 e-mail: d19-b@2001.syzefxis.gov.gr
IRELAND Revenue,
Central Transit Office Customs Division, St. Conlon’s Road, Nenagh,
Co. Tipperary Mr. John Sherlock, Tel: 00353 67 63440 Fax: 00353 67 44126 e-mail: jsherloc@revenue.ie
137
ITALY AGENZIA DELLE DOGANE Direzione Centrale Legislazione e Procedure Doganali.
Ufficio regimi doganali e traffici
di confine Via Mario Carucci, 71
00143 Roma Ernesto Carbone
Phone: 0039 06 50246045
Fax: 0039 06 50245222
e mail: dogane.legislazionedogane.regimi@agenziadogane.it Mr. Marco Ciampi
Phone: 0039 06 50242069
NETHERLANDS Belastingdienst Douane Rotterdam Haven Douane Rotterdam Haven KM Postbus 3070
NL – 3007 BJ Rotterdam e-mail:
Douane DRH bcp_Postbus
PORTUGAL Autoridade Tributária e Aduaneira Rua da Alfândega, nº 5 -r/c 1149-006 LISBOA Director telephone: + 351 218813890 Fax: + 351 218813941
E-mail:
dsra@at.gov.pt
SPAIN Agencia Estatal de Administración Tributaria Departamento de Gestión Aduanera e II. EE. Avenida del Llano Castellano, 17
28071 - MADRID Miss Nuria Esther Fernández Álvarez Mr. Nicolás Campo Hernández
Tel: +34 91 728 98 58
Fax: +34 91 358 47 21
E-mail:
helpdeskspain@aeat.es
SWEDEN Tullverket P.O.Box 12854 S-112 98 Stockholm
138
UNITED KINGDOM HM Revenue & Customs CCTO
National Simplifications Team Custom House Main Road Harwich
Essex - CO12 3PG Mr Patrick Parsons
Tel: 00 44 03000 575982Fax: 00 44 03000 575992 e-mail: national-simplifications.ccto@hmrc.gsi.gov.uk
SLOVENIA FINANČNA UPRAVA REPUBLIKE SLOVENIJE, GENERALNI FINANČNI URAD
Sektor za carinske postopke ŠMARTINSKA 55
SI - 1000 LJUBLJANA SLOVENIJA Mr. Laste Naumovski Tel.: +386-1-4783875 Fax: +386-1-4783900 e-mail: laste.naumovski@gov.si
POLAND Izba Celna w Gdyni
(as regards ports in: Gdansk, Gdynia, Elblag, Wladyslawowo, Ustka) ul. Polnocna 9 A 81-029 Gdynia tel. +48 58 666 93 93
fax. +48 58 621 05 54
e-mail: ic.gdynia@gdy.mofnet.gov.pl
Izba Celna w Szczecinie
(as regards ports in: Szczecin, Swinoujscie, Kolobrzeg, Police, Stepnica, Nowe Warpno) Ul. Energetyków 55 70-952 Szczecin tel. +48 91 480 55 00
fax +48 91 480 55 01
e-mail: ic.szczecin@szc.mofnet.gov.pl
MALTA Ministry of Finance
Customs Division Transit Branch Custom House Valletta CMR 02 MALTA Mr. Anthony Busuttil Phone: 00356 2225 1422 Fax: 00356 2165 1250 e-mail: anthony.b.busuttil@gov.mt
139
CYPRUS Customs Headquarters, Ministry of Finance Corner
M.Karaoli and Gr. Afxentiou, 1096, Nicosia Tel:+357 22 601651
Fax:+357 22 302031
E-mail: headquarters@customs.mof.gov.cy
LATVIA VID
Muitas pārvalde Talejas iela 1, Rīga, LV-1978 Latvia Sandra Česka
Phone: +371 67120870 e-mail: sandra.ceska@vid.gov.lv
ESTONIA Tax and Customs Board Lõõtsa 8a 15176 Tallinn ESTONIA Marina Nikitina
E-mail: marina.nikitina@emta.ee
LITHUANIA Muitinės departamentas Muitinės procedūrų skyrius A. Jakšto g. 1
LT-01105 Vilnius Mr Laimis Žlabys
Tel: +370 5 266 60 88 Fax: +370 5 266 60 14 E-mail: laimis.zlabys@cust.lt
BULGARIA
ROMANIA Autoritatea Nationala a Vamilor
Serviciul Tranzit – Biroul Centralizator Str. Matei Millo, nr.13, Sector 1, Bucuresti.
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CROATIA Carinska Uprava
Sektor za carinski sustav i procedure Aleksandera von Hunboldta 4A
HR-10000 ZAGREB Ivan Duic
National transit coordinator Tel +385 1 6211 273
Fax +385 1 6211 005 e-mail: ivan.duic@carina.hr
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PART III – GUARANTEES
1.
Introduction
Part III deals with transit guarantees.
Paragraph 1 contains the introduction and legal references regarding transit guarantees.
Paragraph 2 contains general provisions regarding transit guarantees.
Paragraph 3 describes the individual guarantee.
Paragraph 4 describes the comprehensive guarantee and guarantee waiver.
Paragraph 5 describes the guarantee waiver by law.
Paragraph 6 is reserved for specific national instructions.
Paragraph 7 is reserved for the use of customs administrations.
Paragraph 8 contains the annexes to Part III.
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1.1. Purpose of guarantee
Customs duties and other charges applicable to goods are temporarily suspended when these goods are released for common/Community transit. In order to ensure the payment of duties and other charges when a (customs) debt is incurred in the course of a transit operation, the principal is required to furnish a guarantee.
Legal references
The legal bases for transit guarantees are :
· Article 10 Convention, Articles 9 to 11, 16 to 19, 52 to 57 and Art. 118 of Appendix I to this Convention,
· Annexes I, III, and IV to Appendix I, and,
· Annexes C1 to C7 of Appendix III.
· Articles 94, 95, 189 to 200 CCC, and,
· Articles 342, 345 to 348, 372 to 384 and 450c IPC, and,
· Annexes 44c, 46b, 47a, 48 to 51, 51a, 51b and 54 IPC.
1.2. Forms of guarantee
Article 9(2) and 10(1) Appendix I, Convention
Article 193 CCC
The guarantee may be furnished as a cash deposit or by a guarantor. The guarantee shall be an individual guarantee covering a single transit operation or a comprehensive guarantee covering several operations. The individual guarantee by a guarantor may be in the form of vouchers that the guarantor issues to principals. The use of the comprehensive guarantee is a simplification of the standard rules on transit and is therefore subject to an authorisation.
143
1.3. Guarantee waiver
By way of exception no guarantee needs to be furnished in the following cases:
Article 11 Appendix I Convention
Article 95 CCC
Article 342(3) and 446 IPC
Article 189(4) CCC
- guarantee waiver by law:
· for certain modes of transport
· for public authorities in Community transit (see paragraph
5, point “Public authorities and international organisations”).
Articles 44(1)(a), 52 to 57 Appendix I Convention
Article 94(4) CCC
Articles 379, 380, 380a and 381 IPC
Article 10(2)(a) Convention
- guarantee waiver by authorisation;
- guarantee waiver by national decision;
· in common transit on the basis of bilateral or multilateral
agreement of the Contracting Parties for operations involving only their territories,
Article 10(2)(b) Convention
· in common transit for the part of an operation between the
office of departure and the first office of transit according to a decision of the Contracting Party concerned,
Article 189(5) CCC
· in Community transit where the amount to be secured does
not exceed 500 EUR according to a decision of the customs authorities of the Member State concerned.
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1.4. Area of validity
Article 10(1) Convention
Article 16(2) and
(3) Appendix I
Convention
In general, the guarantee shall be valid only for the Contracting Parties involved in the common transit operation. By way of exception, individual guarantees in the form of a cash deposit or by means of vouchers shall be valid for all Contracting Parties.
Where the guarantee is valid only for the Contracting Parties involved, a restriction of the area of validity is possible. The guarantor may delete the name of the Contracting Party or Parties or the Principality of Andorra or the Republic of San Marino in the guarantee document. As a result, the guarantee is valid in all the Contracting Parties and States that have not been crossed out. However, it has to be noted that a guarantee does not cover common transit operations to and from Andorra or San Marino since the Convention is not applicable.
In Community transit, a guarantee is valid in all Member States and in the Principality of Andorra and the Republic of San Marino. Provided that the European Community or the Principality of Andorra or the Republic of San Marino have not been crossed out in the guarantee document and the principal observes the conditions of the use of the guarantee, he is allowed to furnish a guarantee accepted or granted by the competent authorities of a Contracting Party other than the Community for a Community transit operation within the European Community and/or between the European Community and one of those States.
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1.5. Table of guarantee
Individual guarantee Comprehensive guarantee
Cash deposit by guarantor by voucher
Coverage single operation single operation single operation several operations
Area unrestricted validity restriction possible unrestricted validity restriction possible
Goods of annex I appendix I Convention/ annex 44C IPC no restriction possible no restriction possible restriction possible restriction possible
Amount required as guarantee 100%
of all customs duties and other charges 100%
of all customs duties and other charges 100%
of all customs duties and other charges 100%
50%
30%
0%
of the reference amount
Period of validity of certificates N/A N/A Maximum one year after date of issue Two years (one two-year extension possible)
Proof that guarantee has been furnished Cash deposit issued by principal Guarantee document in accordance with Annex C1 to Appendix
III of the
Convention/ Annex 49 IPC Individual guarantee voucher TC 32 Comprehensive guarantee certificate TC 31 or
Guarantee waiver certificate
TC 33
Note: Where guarantee data is exchanged between the office of guarantee and the office of departure using information technology and computer networks, no comprehensive guarantee certificate TC 31 or guarantee waiver certificate TC33 is presented to the office of departure.
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2.
General provisions
2.1. Necessity for a guarantee
2.1.1. Introduction
Article 9(1) Appendix I Convention
Furnishing a guarantee that ensures the payment of any (customs) debt which may be incurred, is a condition for carrying goods under common/Community transit.
Article 94(1) CCC The payment of the amounts at stake is ensured when the amount of
the guarantee is calculated in accordance with the appropriate provisions on the guarantee used.
2.1.2. Failures
Article 27 Appendix I Convention
Article 63 and 62 CCC
In cases where no information about a guarantee is given on the transit declaration or the required guarantee document is not presented at the office of departure, the declaration must not be accepted.
Article 32(2) Appendix I Convention
In cases where the amount of guarantee turns out to be insufficient, the office of departure must not release the goods for transit unless a guarantee is furnished that covers the full amount of the (customs) debt liable to be incurred.
Article 73(1) and 74(2) CCC
The office of departure must also refuse the release where the documents presented prove that the guarantee has not been issued to the principal of the transit operation concerned.
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2.2. Calculation of the amount of the guarantee
2.2.1. Introduction
Article 9(1) Appendix I Convention Article 94(1) CCC
The amount of a guarantee must be calculated in such a way that it covers the full amount of the (customs) debt liable to be incurred.
2.2.2. Calculation
Article 16 and 52(2)(b) Appendix I Convention
Article 345(1) and 379 IPC
Article 341 IPC
Article 3(1), Appendix I; Convention
In general, the calculation is to be made on the basis of the highest rates applicable to such goods in the country of departure. The calculation is to include all the customs duties and other charges, e.g. excise duties and value added tax, that are applicable to those kinds of goods at import in general. The highest rates concerning customs duties result from the conventional rates. Privileges, for instance, that are subject to the furnishing of proof at the time of release for free circulation, e.g. a preferential rate or a quota, are not to be taken into account.
The calculation is to be made on the basis of the import duties that would be applicable to goods of the same kind in the country of departure in case of clearance for home use. Goods that are in free circulation in the Contracting Party are to be treated as goods being imported from a third country.
T2 procedure
Article 3(d) Appendix I Convention
This applies also when Community goods are placed under common transit. These goods are deemed to be non-Community goods for the purpose of the calculation in order to ensure the possible payment of a customs debt in a Contracting Party other than the Community.
Article 52(2) 2nd subparagraph Appendix I Convention
Article 379 IPC
The goods concerned are to be classified on the basis of the customs tariff. Where the goods are not listed in Annex I Appendix I of the Convention/Annex 44C IPC and a classification is not possible or appropriate, the amount of guarantee may be assessed. The assessment must ensure that the guarantee will cover the full amount
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of the (customs) debt liable to be incurred. In exceptional cases where such an assessment is also not possible, the amount of guarantee may be presumed to be 7.000 EUR. This basic idea applies to both a comprehensive and an individual guarantee.
In the case of goods involving higher risk of fraud, listed in Annex I Appendix I of the Convention/Annex 44C IPC, the calculation is to be made on the basis of a classification of the goods.
When establishing the amount of an individual guarantee for goods for which a minimum rate is mentioned in Annex I Appendix I of the Convention/Annex 44C IPC and the minimum quantities are exceeded, the result of the calculation is to be compared to this minimum rate. If the result of the calculation is higher than the minimum rate, the amount of the guarantee is to be established on the basis of the calculation. If the calculation results in an amount that is less than the minimum rate, the amount of guarantee is to be established on the basis of the minimum rate.
Example:
A consignment of 3 tons of butter (HS heading 0405.10) is to be entered for the transit procedure in country X. The duties and other charges to the goods in that country would normally require a guarantee of 7.500 EUR. However, as column no. 5 of the annex provides that the guarantee for the product shall be a minimum of 2 600 EUR per ton, the guarantee shall be set at 7.800 EUR.
2.3. Guarantor
2.3.1. Introduction
Article 3(j) Appendix I Convention
Article 195 2nd subparagraph CCC
The guarantor shall be a natural or legal third person. The guarantor and the principal must not be the same natural or legal person. An affiliated company must be a separate legal entity from the parent company.
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2.3.2. Establishment and approval
Article 10b(1) Appendix I Convention
The guarantor shall be established in the Contracting Party where the guarantee is furnished and approved by the competent authorities.
Article 195 2nd paragraph CCC
As regards the Community, the guarantor need not be established in the Member State where the guarantee is furnished nor be approved by its customs authorities. Where a guarantor has been approved in another Member State, proof of that approval must be provided according to the provisions in force in the Member State of the office of guarantee.
The guarantor shall be approved by the competent authorities according to the provisions in force in the country concerned. Therefore national law determines the general legal relationship between the guarantor and the competent authorities within the general framework of the transit rules.
Article 10b(1) Appendix I, Convention
Article 342(2) IPC
A guarantor must have an address for service in each country for which his guarantee is valid or, where the laws of a country make no provision for such an address, he must appoint an agent. The address for service gives a place of business, registered in accordance with the laws of the country in question, at which the competent authorities can conduct all formalities and procedures relating to the guarantor in writing in legally binding form. An appointed agent shall be a natural or legal person appointed by the guarantor.
This ensures that written communications to and legal proceedings involving a guarantor can be verifiably delivered in any country in which a customs debt may arise in connection with goods under the transit procedure.
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2.3.3. Liability
The liability of the guarantor is based on the acceptance of his undertaking by the office of guarantee. It will be effective from the date the office of departure releases goods for a transit operation covered by this guarantee.
The liability of the guarantor is limited to the maximum amount shown in the guarantee document. Claims may not be made beyond this amount.
2.3.4. Guarantee document in the case of revocation or cancellation
Article 118 Appendix I Convention
Article 450c-d IPC
When the guarantor’s undertaking is revoked or cancelled, the office of guarantee shall retain the corresponding guarantee document for at least one year except where the (customs) debt is extinguished or can no longer arise or the guarantor has been notified of the recovery of the debt or the discharge of the procedure.
In the case that the guarantor has been notified that a transit operation has not been discharged, the office of guarantee shall retain the guarantee document on the basis of the information received until recovery or discharge has been completed or, if appropriate, the guarantor is released from his liability.
3.
Individual guarantee
3.1. Cash deposit
3.1.1. Introduction
Articles 10a and 16(2) Appendix I Convention
Article 345(2) IPC
A guarantee in the form of a cash deposit may be furnished at the office of departure in accordance with the provisions in force in the country of departure and will be repaid when the procedure has
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been discharged.
3.1.2. Repayment
In general, the office of departure will be competent for the repayment. The office of departure should inform the principal of this at the time of lodging the cash deposit and ask him which means of repayment he prefers. If the principal decides on a money transfer, the office of departure shall note the details of the principal’s bank account and inform the principal that he will bear the costs of the transfer.
3.2. Individual guarantee by guarantor
Where the office of guarantee is not the office of departure and has therefore kept a copy of the guarantee document, the office of departure is to inform the office of guarantee when it has returned the original to the principal.
3.3. Individual guarantee by means of vouchers (TC32)
3.3.1. Liability and approval
Article 10b(3) Appendix I Convention
Article 195 3rd paragraph CCC
The guarantee document for the individual guarantee in the form of TC32 vouchers does not contain a maximum amount of liability. The office of guarantee should ensure that the guarantor has sufficient financial resources to pay any (customs) debt liable to be incurred. In particular, the office could consider limiting the number of TC32 vouchers issued by a given guarantor.
The TC32 voucher corresponds to the specimen in Appendix 3 Annex C3 Convention/Annex 54 IPC.
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3.3.2. Notification
Each country must inform the Commission of the names and addresses of guarantors that are authorised to issue vouchers.
The list of authorised guarantors is given in the Annex 8.1.
In case of revocation or cancellation of the authorisation the country responsible for the office of guarantee shall notify the Commission immediately and give the date on which either becomes effective.
The Commission will inform the other countries.
The guarantor may combine the voucher with a counterfoil and, if appropriate, with a receipt.
The absence of the principal’s signature on the voucher does not affect the validity of the voucher.
The signature of the guarantor on the voucher need not be hand-written.
The guarantor may exclude goods listed in Annex I Appendix I Convention/Annex 44C IPC (those involving greater risk of fraud) from the scope of the guarantee vouchers.
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TRADE
If a guarantor wishes to exclude goods listed in Annex I Appendix I Convention/Annex 44C IPC from the scope of a TC 32 voucher, he must enter one of the following phrases diagonally across the voucher:
BG Ограничена валидност CS Omezená platnost
DA Begrænset gyldighed
DE Beschränkte Geltung
EE
EL
ES
FR
IT
Piiratud kehtivus Περιορισμένη ισχύς Validez limitada Validité limitée Validità limitata
LV Ierobežots derīgums
LT Galiojimas apribotas HU Korlátozott érvényű MT Validità limitata
NL Beperkte geldigheid
PL
PT
Ograniczona ważność Validade limitada
RO ValiditateValabilitate limitată
SI
SK
FI
SV
Omejena veljavnost Obmedzená platnosť Voimassa rajoitetusti Begränsad giltighet
EN Limited validity
HR Ograničena valjanost IS Takmarkað gildissvið NO Begrenset gyldighet TR
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4.
Comprehensive guarantee and guarantee waiver
4.1. General provisions
4.1.1. Introduction
Article 44(1)(a) Appendix I Convention
Article 372(1)(a) IPC
Article 45 to 49 Appendix I Convention
Article 373 to 376 IPC
The use of a comprehensive guarantee or guarantee waiver is a simplification granted on the basis of an authorisation. It requires the completion of an application by the applicant and an authorisation by the competent authority.
4.1.2. General conditions
The applicant must comply with the general conditions laid down in Article 45(1) of Appendix I of the Convention/Article 373(1) IPC. Further details are in Part VI, paragraph 2.1.
4.1.3. Calculation of the reference amount
The use of the comprehensive guarantee and the guarantee waiver is granted up to a reference amount. In order to protect the financial interests of the Contracting Parties and to meet the requirements of the principal, the reference amount must be calculated with the utmost care.
The period of at least one week for which the reference amount is calculated should represent a typical example of the transit activities of the principal. It should also include the transport of goods during peak periods or those goods he does not regularly declare for transit, in order to cover all possible eventualities.
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The office of guarantee shall establish the amount on the basis of the information, in particular the commercial documentation and records, provided by the applicant on goods that he has both carried in the past and intends to place under transit in the future.
The office of guarantee shall calculate the reference amount on the basis of the highest rates of duties and other charges applicable in the country of departure (see paragraph 2.2). In agreement with the applicant, the office of guarantee may assess the reference amount by rounding up the sums in order to cover the required amount.
4.1.4. Amount of the guarantee
The reference amount of the comprehensive guarantee shall be equal to the maximum amount shown in the guarantor’s undertaking that the applicant presents at the office of guarantee for acceptance.
4.1.5. Guarantee certificate
The competent authorities shall issue the principal with a certificate. In order to prevent the misuse of the certificates and the guarantee, the competent authorities shall issue more certificates only in justified cases and in the number justified by the principal (for example where the principal regularly presents transit declarations at several customs offices).
Any additional obligations or restrictions imposed when an authorisation was issued may be entered in the “special observations” box no. 8 of the certificate (see Annex C7 of Appendix III Convention and/or Annex 51b IPC). The following are examples of such entries:
• “Limited validity”
This entry means that the application was made for the carriage of goods not listed in Annex I Appendix I Convention/Annex 44C
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IPC (those involving greater risk of fraud). Note that when these goods do not exceed the relevant quantity they may be covered by a “Limited Validity” – guarantee.
NB: A TC 33 guarantee waiver certificate is not valid for goods involving greater risk of fraud. This certificate is never endorsed with the “limited validity” entry.
• “Valid at office of departure only (Name)”
4.1.6. Obligations of the principal
Article 52(1) and
(4) Appendix I
Convention
Article 379(1) and
(4) IPC
The principal is obliged not to exceed the reference amount that has been established. He shall take measures to comply with this obligation and to monitor the reference amount so that it is not exceeded.
Article 49(2) Appendix I Convention
Article 376(2) IPC
The competent authorities shall describe the means of monitoring in the authorisation. They may consider the proposals made by the principal. In any case, the method of monitoring must enable the principal to determine whether the reference amount will be exceeded by the transit operation to be applied for.
In this respect the competent authorities may require in particular, that the principal at least keeps records of each transit declaration he has presented and the amount of duties and other charges either calculated or assessed. In particular, he may monitor whether he exceeds the reference amount by debiting it with the amount for each transit operation at the time the goods are released for transit. Subsequently, he credits the reference amount with that amount at the time he receives information that the transit operation has ended. The principal may assume that the operation has ended on the date when the goods must be presented at the office of destination. He is to amend his accounts retrospectively if he receives information that the procedure has not been discharged or has ended after the expiry
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of the time limit set by the office of departure.
Where the principal establishes that he might exceed the reference amount, he must take measures in respect of the authorisation and, if necessary, future transit operations.
Article 52(4) 2nd subparagraph Appendix I Convention
Article 379(4) 2nd subparagraph IPC
He shall inform the office of guarantee, and provide the office with an explanation. If the exceeding of the reference amount is due to special circumstances, no further measures shall be taken by the office in respect of the guarantee. If the exceeding is the result of a general change in circumstances, e.g. an increase in the volume of operations or a change in the goods to be transported, the office of guarantee shall adjust the reference amount. This will require a new guarantee undertaking, and for the competent authority to issue a new authorisation and guarantee certificate.
If the reference amount is not adjusted before the next placing of goods under transit and the reference amount is therefore exceeded, the principal shall furnish a guarantee to cover the full amount of the (customs) debt liable to be incurred with the transit declaration concerned in order to ensure the release of the goods for transit.
Articles 50 and 52(4) Appendix I Convention
Article 9(2) CCC
Articles 377 and 379(4) IPC
If the principal does not inform the office of guarantee that the reference amount is exceeded, the authorisation may be revoked.
The office shall take into account any relevant information received and the particulars presented by the principal according to the requirements in the authorisation.
4.1.7. Review of the reference amount
Article 52(3) Appendix I Convention
Article 379(3) IPC
In addition the office of guarantee shall review the reference amount in particular on the basis of a request from the principal and shall adjust it if necessary.
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4.1.8. Revocation and cancellation of the authorisation
Article 57, Appendix I, Convention
Article 384 IPC
In case of revocation or cancellation of the authorisation, certificates issued earlier may not be used to place goods under transit and shall be returned by the principal to the office of guarantee without delay.
The country responsible for the office of guarantee shall forward to the Commission the means by which certificates that remain valid and have not yet been returned may be identified.
The Commission will inform the other countries.
Further details are in part VI, paragraph 2.3.
4.2. Reduction of the amount of guarantee and guarantee waiver
4.2.1. Introduction
The maximum amount of guarantee that, in principle, is equal to the reference amount may be reduced provided the principal complies with certain criteria of reliability. The amount may be reduced to 50% or 30 % of the reference amount or a guarantee waiver may be granted for goods not listed in Annex I Appendix I Convention/Annex 44C IPC.
4.2.2. Criteria of reduction
Articles 53 and 54 Appendix I Convention
Article 380 and 381 IPC
The criteria that are to be applied depend on whether or not the goods are listed in Annex I Appendix I Convention/Annex 44C IPC.
The criteria and their application are shown in the following tables.
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Goods not listed in Annex I Appendix I Convention/Annex 44C IPC (‘normal goods’)
Guarantee amount % Criteria 100% 50% 30% Waiver
Sound finances
No additional conditions + + +
Sufficient experience (years) +
6
mths +
1 +
2
Very close co-operation - + +
Being in command of transport operations - - +
Sufficient financial resources to cover obligations - - +
Goods listed in Annex I Appendix I Convention/Annex 44C IPC (‘goods involving higher risk of fraud’)
Guarantee amount % Criteria 100% 50% 30% Waiver
Sound finances + + +
no
waiver
allowed
Sufficient experience (years) +
6 mths +
1 +
2
Very close co-operation +
or
+ + +
Being in command of transport operations + +
Sufficient financial resources to cover obligations - - +
In addition to the explanations of the criteria given in Annex III Appendix I Convention/Annex 46B IPC the following may be taken into consideration:
160
· The finances of the principal are sound where the competent authorities know that he has met his financial obligations in customs and tax matters on time and they have no information of an impending bankruptcy or financial problems;
· For the determination of a sufficient experience of the transit
procedure, consideration may be given to the number of operations not ended correctly in relation to the total number of operations carried out, the method of monitoring the reference amount and the number of irregularities that did not lead to the incurrence of a (customs) debt;
· For the determination of a very close co-operation with the
competent authorities, compliance with legal requirements or obligations imposed under an authorisation may not be taken into account;
· For the determination of whether the principal is in command
of transport operations, it is to be taken into account whether he or his carriers are applying high standards of security. An appropriate ISO certificate or the use of tracking and tracing systems may demonstrate such a standard;
· For the determination of whether the principal has sufficient
financial resources, he must provide evidence that he has available assets or a contractual promise of a credit agreement to cover the part of the reference amount not secured by the amount of guarantee. For this purpose, appropriate and current documents, e.g. the balance sheet, an annual statement of accounts or an auditor’s statement should be presented.
4.2.3. Applications concerning both goods involving higher risk of fraud and other goods
Where the application concerns both goods listed in Annex I of Appendix I Convention/Annex 44C IPC in a quantity exceeding the corresponding minimum (shown in column 3 of the list) and goods not listed in this Annex, the principal shall decide whether such an application should be treated separately for the different types of
161
goods or in a combined way.
If the principal decides on separate treatment, this will lead to separate calculations of reference amounts, separate application of criteria, separate guarantee documents and separate certificates. However, the competent authorities may accept a single undertaking by the guarantor provided that the particulars of the undertaking are amended in order to unambiguously assign a possible (customs) debt.
If the principal decides on a combined treatment of his application, this will lead to the calculation of a homogeneous reference amount and a homogeneous certificate. In order to ensure the full protection of the financial interests of the Contracting Parties, Article 54 of Appendix I of the Convention/Article 381 IPC shall apply i.e. the principal must comply with the criteria concerning the goods listed in Annex I Appendix I Convention/Annex 44C IPC.
5.
Guarantee waiver by law
5.1. Carriage by air
Article 11(1)(a) Appendix I Convention
Article 95(1)(a) CCC
The guarantee waiver for the carriage of goods by air, is not applicable to airfreight carried by road.
5.2. Carriage on the Rhine waterways
Article 11(1)(b) Appendix I Convention
Article 95(1)(b) CCC
The list in annex 8.2 defines the Rhine waterways. The information was supplied by the customs administrations of the countries concerned.
5.3. Carriage by rail or large container
Article 11(1)(d) and 44(1)(f)(i) Appendix I Convention
The guarantee waiver for goods carried by rail or large container is only applicable where a simplified procedure is used.
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Article 95(1) CCC
Articles 342(3) and 372(1)(f)(i) IPC
5.4. Public authorities and international organisations
Article 189(4) CCC In Community transit a guarantee waiver is granted to public
authorities without any authorisation, on condition that the authorities have been set up on the territory of the Community.
The same applies to international organisations that have been formed between States or governments of which at least one is a Member State.
In either case the waiver shall only be granted where the economic activities of those authorities or organisations do not compete with those of private undertakings established in the Community.
6.
Specific national instructions (reserved)
7.
Restricted part for customs use only
8.
Annexes
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8.1. List of guarantors authorised to issue TC32 individual guarantee vouchers
(situation as at November 2014)
The following list is based on notifications from Member States and EFTA countries.
COUNTRY GUARANTOR DATE OF
ACCEPTAN CE REMARKS
BELGIUM -
DENMARK Danske Speditører BØRSEN
DK – 1217 København K 14.12.2006
GERMANY -
GREECE Ομοσπονδία Φορτηγών Αυτοκινητιστών Ελλάδος Διεθνών Μεταφορών (ΟΦΑΕ)
Πατησίων 351
111 44 Αθήνα.
ΕΛΛΑΔΑ
Greek Federation of International Road Transport Carriers (O.F.A.E)
Patision 351
111 44 Athens
GREECE 22.12.2006
SPAIN ASTIC –
Asociación del Transporte Internacional
por Carretera
C/ López de Hoyos, 322 – 2ª planta
28043 Madrid 20.12.2006
FRANCE -
ITALY -
NETHERLANDS -
AUSTRIA -
PORTUGAL -
164
FINLAND -
SWEDEN -
UNITED KINGDOM - - -
CZECH REPUBLIC PST Ostrava, a.s.
Nádražní 112/969
CZ-702 00 Ostrava-Moravská Ostrava
HUNGARY Royal Sped Szállítmányozói Zrt.
H-1151 Budapest
Bogáncs u. 1-3
Eurosped
Nemzetközi Fuvarozó és Szállítmányozó Zrt.
H- 1138 Budapest,
Szekszárdi u. 14
IBUSZ Utazási Irodák Idegenforgalmi és Kereskedelmi Kft.
H-1053 Budapest, Ferenciek
tere 10.
L&G Sped Szolgáltató Bt. 4551 Nyíregyháza Napkorong u. 6. Liablility until 31.12.2014
tax nr.: 22295871-2-15 VPID: HU0002415264 TRIVIUM Oktatási és Kereskedelmi Kft. HU-6724 Szeged. Pacsirta u. 16.
EORI number: HU0000000222)
ICELAND -
NORWAY - - -
POLAND mBank S.A.
ul. Senatorska 18 00-950 Warszawa Poland 20.12.2006
165
SLOVAK REPUBLIC -
SWITZERLAND -
CYPRUS -
ESTONIA -
LATVIA -
LITHUANIA Lithuanian National Road Carriers’ Association LINAVA
J. Basanavičiaus g. 45,
LT-03506 Vilnius Lithuania 6.12.2006
MALTA -
SLOVENIA -
CROATIA -
TURKEY -
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8.2. List of waterways
Belgium (a) Terneuzen canal
(b) The Scheldt down to Antwerp
(c) The canals linking Smeermaas or Petit-Lanaye and Liège
(d) The new Scheldt-Rhine canal from the port of Antwerp to Krammer in the Netherlands via the Eastern Scheldt, the Eendracht, the Slaakdam and the Prins Hendrikpolder
(e) Albert canal
(f) Willebroek canal
Germany All the waterways linked with the Rhine
France (a) The Grand Canal d’Alsace
(b) The Moselle between Apach and Neuves-Maisons
(c) c) The levels of Marckolsheim, Rhinau, Gerstheim, Strasbourg and Gambsheim on the French bank of the Rhine between Kembs and Vogelgrun
Luxembourg That part of the canalised Moselle between Apach-Schengen lock and Wasserbillig
Netherlands 1. Rhine waterways in the strict sense of the term:
(a) Lobith-Amsterdam link:
- Rhine, Waal, Amsterdam - Rhine canal (b) Lobith-Rotterdam port area link:
- Rhine, Waal, Merwede, Noord, Nieuwe Maas,
Nieuwe Waterweg
- Rhine, Lek, Nieuwe Maas, Nieuwe Waterweg
(c) Lobith-Dordrecht-Hansweert-Antwerp link:
Rhine, Waal, Merwede, Dordtse Kil or Nieuwe Merwede, Hollands Diep, Volkerak, Krammer, Zijpe, Mastgat, Keeten, Oosterschelde (Eastern Scheldt canal), through Zuid-Beveland, Westerschelde (Western Scheldt), Scheldt
(d) Lobith-Dordrecht-Hansweert-Ghent link:
Rhine, Waal, Merwede, Dordtse Kil or Nieuwe Merwede, Hollands Diep, Volkerak, Krammer, Zijpe, Mastgat, Keeten, Oosterschelde (Eastern Scheldt), Zuid-Beveland canal, Westerschelde (Western Scheldt), Terneuzen canal
(e) Lobith-De Kempen-Smeermaas or St.Pieter link:
all the waterways commonly used between these places and the junctions with the following waterways; Rhine, Waal, Juliana-kanaal, Dieze, Zuid-Willemsvaart, Wessem-Nederweert Canal.
2. The following vessels are considered to be using the Rhine
waterways:
- vessels coming from the Rhine heading for Antwerp or Ghent, or
- vessels coming from Antwerp or Ghent and having to leave the Netherlands by the Rhine when they pass through the port
167
of Rotterdam to tranship goods in transit covered by a Rhine manifest or to pick up goods which must leave the Netherlands via the Rhine waterways leading to Antwerp or Ghent via the Rhine.
3. In practice, the waterway in existence since 1975 which leads
to Antwerp via the Kreekrak locks is also considered a Rhine waterway.
Switzerland The Rhine to Basel
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PART IV STANDARD TRANSIT PROCEDURE NCTS (NEW COMPUTERISED TRANSIT
SYSTEM)
In this part the standard transit procedure under the New Computerized Transit System (NCTS) is described.
Note: Part V describes the fall-back procedure in case the NCTS cannot be used.
Chapter 1 deals with the standard transit declaration procedure.
Chapter 2 deals with formalities at the office of departure.
Chapter 3 deals with formalities and incidents during transport.
Chapter 4 deals with formalities at the office of destination.
Chapter 5 deals with Andorra, San Marino and non- fiscal territories.
Note:
This text is not a substitution for guides or technical aids concerning the use of NCTS technical applications and software (FTSS + DDNTA).
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CHAPTER 1 – THE STANDARD TRANSIT DECLARATION
1.
Introduction
This chapter describes the standard transit procedure using the NCTS.
Paragraph 2 gives the general theory and legislation concerning a standard transit declaration.
Paragraph 3 describes how to use the standard NCTS procedure from the loading of the goods through to the completion of the declaration.
Paragraph 4 deals with specific situations.
Paragraph 5 covers exceptions to the general rules.
Paragraph 6 is reserved for specific national rules.
Paragraph 7 is reserved for the use of customs administrations.
Paragraph 8 contains the annex to chapter 1.
2.
General theory and legislation
The legal sources are in :
· Articles 3(b), 20–21, 23-24 Appendix I Convention ;
· Title I; Appendix III Convention;
· Annex A1, A2 Appendix III Convention
· Articles 4 (17), 59-64 and 77 CCC;
· Articles 198-200, 211-213, 216-217, 222, 224 344a, 349-353a IPC
· Annex 37, IPC;
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· Annex 37a, IPC;
· Annex 37c, IPC;
· Annex 38, IPC;
· Annexes 45a and 45b, IPC,
· Annex 45f IPC
2.1. Organisation of NCTS
The NCTS is a computerised transit system based on an exchange of electronic messages. These messages replace the various paper documents and certain formalities of the old transit system, making use of paper documents.
The electronic message exchange takes place at three levels:
· Between the economic operators and customs ('external domain');
· Between customs offices of one country ('national domain');
and,
· Among the national customs administrations themselves and with the Commission ('common domain').
The main items and messages in a NCTS operation are:
· The transit declaration, which is presented in electronic form (message IE015)
· The movement reference number (MRN), which is a unique
registration number, given by the system to the declaration and printed on the TAD/TSAD and LoI/TSLoI to identify the movement.
· The TAD/TSAD, which is printed out at the customs office of
departure or at traders' premises once a transit declaration is released and accompanies the goods from departure to destination.
· The 'anticipated arrival record' (AAR) message IE001, sent by
the office of departure to the declared office of destination
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mentioned in the declaration.
· The 'anticipated transit record' (ATR) message IE050, sent by the office of departure to the declared office(s) of transit to notify the anticipated border crossing of a consignment.
· The 'notification of crossing frontier' (NCF) message IE118,
sent by the actual office of transit to the office of departure used on the passage of the consignment.
· The 'arrival advice' message IE006, sent by the actual office of
destination to the office of departure when the goods have arrived.
· The 'destination control results' message IE018, sent by the
actual office of destination to the office of departure (after the goods have been checked, where necessary).
2.2. Scope of NCTS
NCTS is applicable to all common/Community transit operations regardless of the mode of transport concerned, with the exception of simplified transit procedures where a commercial document serves as the transit declaration (such as for example in simplified procedures in air, sea, or rail where, respectively, the manifest or CIM consignment note serves as the transit declaration).
2.3. Access for operators to the NCTS
In general, the following possibilities may be offered to an operator to access the NCTS:
· Direct Trader Input (including the input via a customs internet site);
· Electronic Data Interchange (EDI);
· Data input at the customs office.
The national customs authorities should be contacted for further details on operator access.
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3.
The declaration procedure
This paragraph gives information about:
· the loading of goods (paragraph 2.1);
· the transit declaration (paragraph 2.2);
3.1. Loading
Loading
Single means of transport
Article 20, Appendix I Convention
For the purposes of the transit procedure, loading means putting goods on a single means of transport, to be dispatched from one office of departure to one office of destination, under a transit declaration39.
The following is regarded as constituting a single means of transport on condition that the goods carried are to be dispatched together:
· a road vehicle accompanied by its trailer(s) or semi-trailer(s);
· a line of coupled railway carriages or wagons;
· boats constituting a single chain;
· containers loaded on a single means of transport.
Each transit declaration can only cover goods loaded on a single means of transport for carriage from one office of departure to one office of destination.
If a consignment is split between two means of transport, a separate transit declaration is needed for each means of transport, even though all the goods are transported between the same office of departure and destination.
On the other hand, a single means of transport can be used for loading goods at more than one office of departure and for unloading
39 In case of individual parcels that are placed under the transit procedure, there is no direct relation between the parcel and the means of transport. In that case, any identification measures are applied to the parcel.
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at more than one office of destination.
If goods are loaded on a single means of transport at more than one office of departure, a transit declaration must be initiated at each office of departure, to cover the goods loaded at that office.
Article 349 IPC
Without prejudice to the provisions of Article 7(3) of the Convention, several transit declarations may be issued to the same principal for goods carried on a single means of transport and bound for the same destination. A guarantee must be furnished for each such document.
3.2. Transit declaration (IE015)
3.2.1. Form and completion of the transit declaration
Annex A1, Appendix III Convention,
Annex 37a, IPC
To complete a transit declaration IE015 all mandatory fields shall be completed. The mandatory data are: Declaration type (box 1), Total number of items (box 5), Country of dispatch (box 15a), Country of destination (box 17a), Container yes/no (box 19), Description of goods, etc. (box 31), Total gross mass (box 35), Produced documents/Certificates/Special mentions (box 44), Principal/Representative (box 50), Guarantee type, guarantee reference and access code (box 52), Customs office of destination (box 53).
Under certain circumstances there are conditional data elements which become mandatory. These conditional data elements are Trader consignee (box 8), Identity and nationality at departure (box 18), Nationality crossing border (box 21), Item number (box 32), Commodity code (box 33), Previous administrative references (box 40), Principal/Representative (box 50) and Customs office of transit (box 51).
Furthermore, the following optional data elements may be required: Trader consignor (box 2), Total number of packages (box 6), Reference number (box 7), Identity crossing border (box 21), Type
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of transport crossing border (box 21), Transport mode at border (box 25), Inland mode of transport (box 26), Loading place (box 27), Agreed/authorised location of goods (box 30), Sensitive goods code (box 31), Net Mass (box 38).
Where a control copy T540 is attached, it shall be indicated in the
declaration data (box 44) in 'produced documents' with the code
823. This allows the T5 reference number to be quoted.
Codes
Annex A1, Appendix III, Convention
Annex 37c, IPC
Language
List of Items Annexes A5 and A6
For the purpose of NCTS, a number of additional codes are required as compared with the SAD. These are specified in Annex A2, Appendix III, Convention/Annexes 37c and 38 IPC. These additional codes are: country codes, language codes, commodity codes, sensitive goods codes, the codes of the produced documents and certificates, additional information/special indication codes and customs office reference, package codes, previous document codes, codes for modes of transport, postal and other consignments and guarantee codes.
Transit declarations shall be drawn up in one of the official languages of the Contracting Parties, which is acceptable to the competent authorities of the country of departure.
It is important that operators correctly complete the transit declaration IE015 in order to avoid the declaration being rejected by the NCTS.
If a transit declaration IE015 is rejected by the system, the reason of the rejection is notified to the trader who will be allowed to make the necessary changes in the declaration, or to submit a new declaration.
40 A control copy T5 is a document that is sometimes required for the movement of goods within the customs territory of the Community. The document is used to provide proof of use and/or destination of certain goods as prescribed by specific Community measures (e.g. for agricultural products). Details on control copy T5 are in articles 912a-912g IPC.
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Appendix III Convention
Annex 45b, IPC
A transit operation may contain maximum 999 goods items. Each goods item of a declaration must be entered into the system and will be printed on the TAD or the LoI.
A LoI will be produced when the transit declaration covers more than one goods item. It is attached to the TAD which has a reference to the LoI in box 31.
The form of the LoI shall correspond to the specimen in Annex A5 Appendix III Convention/Annexes 45b IPC.
Where more than one item is declared, the following information is entered at the item level:
Country of dispatch (box 15) if there is more than one country;
Country of destination (box 17) if there is more than one country;
Description of the goods (box 31);
Item No (box 32);
Commodity Code, where applicable (box 33);
Gross mass Net mass (kg) (box 38);
(kg)
(box
35);
Consignor (box 2) and consignee (box 8)
and, where necessary:
Summary declaration, previous document (box 40); and, where appropriate, additional information, documents produced, etc (box 44).
The item numbering has to start at 1 and has to be progressive.
3.2.2. Mixed consignments
Mixed consignment Aricle 23
Normally, consignments comprising of non-Community goods moving under the T1 transit procedure and Community goods
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Appendix I Convention
Article 351 IPC
moving under the T2/T2F transit procedure are covered by a single transit declaration, which will be attached with a LoI to the TAD. The TAD provides information and a summary of the LoI used for the goods of different status.
Alternatively, separate transit declarations may be made (for example: a T1 transit declaration for non-Community goods and a T2 or T2F transit declaration for Community goods).
Note: it is possible that Community goods which are not placed under transit (and moving within the Community customs territory) are transported in the same means of transport as goods that are placed under transit. In that case the transit declaration only covers the goods placed under transit (for more information on mixed consignments see Part IV, chapter 2, paragraph 3.8.1).
3.2.3. Lodging of the transit declaration
The lodging of the transit declaration IE015 by a data-processing technique engages the responsibility of the principal with regard to:
(a) the accuracy of the information given in the declaration;
(b) the authenticity of the documents attached;
(c) compliance with all the obligations relating to the placing of the goods in question under the Community/ Common transit procedure.
The authentication of the declaration is subject to the conditions
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applicable in the country of departure.
TRADE
The principal shall contact customs in order to establish the manner in which a transit declaration submitted in electronic form is authenticated.
3.2.4. Transit /Security declaration
Before the goods are brought into the customs territory of the Community, entry summary declaration (ENS) shall be lodged at the customs office of first entry.
That customs office, upon receipt of the declaration, carries out risk assessment of the transaction by evaluating the data against risk criteria.
The time limits for the submission of the ENS is directly related to the mode of transport and are as follows:
(a) road traffic - at least 1 hour before arrival,
(b) rail and inland waterways - at least 2 hours before arrival,
(c) maritime containerized cargo - at least 24 hours before loading at the port of
departure,
(d) maritime bulk/break bulk cargo - at least 4 hours before arrival,
(e) maritime sea voyages of less than 24 hours - at least 2 hours before arrival,
(f) short-haul flights (less than 4 hours) - at least by the time of actual take off,
(g) long haul flights - at least 4 hours before arrival,
The ENS is not required:
(a) in respect of the goods listed in Art. 181c IPC,
(b) if international agreements between the Community and third countries provide for the recognition of security and safety checks carried out in these countries as countries of export according to Article 181d IPC. It concerns the
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following countries: Norway, Switzerland, Lichtenstein, Andorra and San Marino.
The ENS is lodged by the following persons:
(a) the person who brings the goods, or who assumes responsibility for the carriage of the goods into the customs territory of the Community, or
(b) the person who is able to present the goods in question or to have them presented to the competent customs authority; or
(c) the representatives of the above persons.
The ENS is made electronically using Import Control System (ICS).
As an alternative the data provided under a transit procedure may be used as an ENS if the following conditions are met:
(a) the goods are brought into the customs territory of the Community under a transit procedure,
(b) the transit data is exchanged electronically,
(c) the data comprises all of the particulars required for an ENS.
In this case in the customs office of entry, which is also the customs office of departure, the transit/security declaration (IE15) is lodged containing transit data as well as security & safety data. After risk assessment and release of the goods for transit Transit/Security Accompanying Document (TSAD) and Transit/Security List of Items (TSLoI) are printed. The specimens of TSAD and TSLoI are in Annexes 45e and 45f IPC.
All references to TAD and LoI apply also to TSAD and TSLoI.
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4.
Specific situations
5.
Exceptions (pro memoria)
6.
Specific national instructions (reserved)
7.
Restricted part for customs use only
8.
Annexes
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CHAPTER 2 – FORMALITIES AT THE OFFICE OF DEPARTURE
1.
Introduction
Paragraph 2 gives the general theory and legislation concerning the formalities at departure.
Paragraph 3 describes the procedure at the office of departure
Paragraph 4 deals with specific situations.
Paragraph 5 covers exceptions to the general rules.
Paragraph 6 is reserved for specific national rules.
Paragraph 7 is reserved for the use of customs administrations.
Paragraph 8 contains the annexes to chapter 2.
2.
General theory and legislation
The legal sources are in :
· Article 11, Convention
· Articles 24-33, 44, 58 Appendix, I Convention ;
· Annex II to Appendix I, Convention;
· Articles 63-75 and 77 CCC ;
· Articles 201-204, 219, 222, 239-247, 249-251, 355-358, 372, 386 IPC;
· Annex 46a IPC.
3.
Description of the procedure at the office of departure
This paragraph gives information about:
· acceptance, registration and verification of the transit declaration (paragraph 3.1.);
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· amendment of the transit declaration (paragraph 3.2.);
· cancellation of the transit declaration (paragraph 3.3.);
· control of the goods (paragraph 3.4)
· presentation of a guarantee (paragraph 3.5);
· itinerary and prescribed itinerary (paragraph 3.6);
· time limit (paragraph 3.7);
· means of identification (paragraph 3.8);
· release of the goods (paragraph 3.9).
3.1. Acceptance, registration and verification of the transit declaration
Articles 24 and 27,
The office of departure accepts the transit declaration (IE015) on
Appendix
Convention
I,
condition that:
Article 63 CC, Article 203 IPC
· it contains all the necessary information;
· it is accompanied by all the necessary documents;
· the goods referred to in the declaration are presented to customs.
The system automatically validates the declaration. An incorrect or incomplete declaration is rejected (IE016). A rejection also follows when the data indicated is not compatible with the registered data in the national reference database.
When the transit declaration is accepted, the system will generate a Movement Reference Number (MRN) (IE028).
The declaration then has status 'Accepted' and the office of departure decides whether or not to check the goods before release.
The customs authorities may allow additional documents required for implementation of the provisions governing the customs procedure for which the goods are declared not to be lodged with the declaration. In this case the documents shall be kept at the customs authorities' disposal. Box 44 of the transit declaration is completed as follows:
· in the attribute 'document type' indicate the code corresponding
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to the document concerned (codes are given in annex A2, Appendix III, Convention/ annex 37c IPC);
• in the attribute 'document reference' give the description and
reference of the document.
National customs authorities may also allow traders to present a paper transit declaration in one copy (making use of the Single Administrative Document or, where relevant, of the layout of the Transit Accompanying Document) to the office of departure in order to have it processed by the customs computerised system.
3.2. Amendment of the transit declaration
Article 28, Appendix I, Convention
Aricle 65 CCC
The principal may request permission to amend the transit declaration after customs have accepted it. The amendment must not render the declaration applicable to goods other than those it originally covered.
The principal submits amendments to the declaration data (IE013) and sends it to the office of departure which decides whether the amendment request is accepted (IE004) or rejected (IE005).
No amendment shall be permitted where the competent authorities have indicated after receiving the transit declaration that they intend to examine the goods, or have established that the particulars are incorrect or where they have already released the goods.
3.3. Cancellation of the transit declaration
Article 66 CCC
A transit declaration can be cancelled by the office of departure (IE010) on the basis of the request by the principal (IE014) only before the goods are released for transit. The principal shall be informed consequently by the office of departure (IE009).
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The transit declaration cannot be cancelled after the goods have been released except in exceptional cases (for example where a transit declaration is linked to a declaration that is invalidated on the basis of article 251 IPC).
In case of fallback it is important to ensure that any declaration, which has been entered to NCTS, but which has not been further processed due to the failure of the system, needs to be cancelled.
The trader is obliged to provide information to the competent authorities each time a declaration is submitted to the system but subsequently reverted to fallback.
In some cases the customs authorities may require the presentation of a new declaration. In this case the previous declaration is cancelled and the new declaration is given a new MRN.
For exceptional cancellations see point 7 of this chapter.
3.4. Verification of the transit declaration and control of the goods
Article Appendix I,
Convention
30,
After acceptance of the declaration customs may carry out the following checks on the basis of risk analysis or at random:
Article 68, 69(1) CCC
Place of inspection
· an inspection of the goods, and if necessary, the removal of samples for analysis,
· a detailed examination of the goods.
The goods will be examined in the places designated and during the hours appointed for that purpose. However, customs may, at the principal’s request and expense, carry out the examination of the goods at other places or at other times.
If the control detects minor discrepancies the office of departure notifies the principal. In order to solve these discrepancies, the office of departure will make minor modifications (in agreement with the
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principal) in the declaration data in order to allow the movement to be released for transit.
If the control detects a serious irregularity the office of departure informs the principal that the goods are not released (message 'No release for transit' (IE051)) and registers the unsatisfactory result.
Where the goods are released after the control, the code on the control result in the anticipated arrival record (IE 001) is 'A1-Satisfactory'. Where the goods are released without a physical control the code is 'A2-Considered satisfactory'.
3.5. Presentation of a guarantee
Guarantee cover
In order to have the goods released for transit, a guarantee is required (except where this is exempted by law or by authorisation).
Further information on guarantees is in Part III.
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3.6. Itinerary and prescribed itinerary
Article 26, Appendix I, Convention
Article 355 IPC
The general rule is that goods entered for the transit procedure must be carried to the office of destination along an economically justified route.
However, in the case of transportation of goods involving greater risk of fraud or when the customs authorities or the principal consider it necessary, a prescribed itinerary shall be specified. Details of at least the countries to be transited shall be entered in the system. Exemption from the requirement to follow a prescribed itinerary can be granted to the principal as a simplification subject to certain conditions (for further details see Part VI paragraph 3.4.).
Change of prescribed itinerary
The prescribed itinerary may be changed during the transit operation. Where there is a change in the itinerary, the carrier is obliged to make the necessary entries in box 56 of the TAD and to present them together with the consignment to the customs authorities of the country in whose territory the means of transport is located. The competent authorities will consider whether the transit operation may continue, take any steps that may be necessary and endorse the TAD in box G.
Further details on procedures to be followed in the event of
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incidents occurring during transport are in Part IV, chapter 3, paragraph 3.1.
3.7. Time limit
Article 29, Appendix I, Convention
Article 356 IPC
The office of departure shall set a time limit within which the goods shall be presented at the office of destination.
The time limit prescribed by the office of departure is binding on the competent authorities of the countries transited during the transit operation and cannot be changed by them.
Exceeding the time limit
Where the time limit is exceeded in circumstances which are not the fault of the carrier or principal and which are explained to the satisfaction of the office of destination, it will be deemed that the prescribed time limit has been kept.
3.8. Means of identification
This paragraph is sub-divided as follows::
· introduction (paragraph 3.8.1.);
· methods of sealing (paragraph 3.8.2.);
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· characteristics of seals (paragraph 3.8.3.);
· use of seals of a special type (paragraph 3.8.4.).
3.8.1. Introduction
Article 11(2) Convention
Article 31, Appendix I,
Convention Article 72 CCC Article 357 IPC
Ensuring the identification of goods transported under the transit procedure is very important. As a general rule, identification of these goods is ensured by sealing.
A LoI produced when the transit declaration covers more than one goods item has to be attached to the TAD, which has to have a reference to the LoI in box 31.
Goods involving greater risk
However, the office of departure can waive the requirement for sealing when the description of goods in the declaration data is sufficiently precise to ensure easy identification of the goods (e.g. by giving engine and chassis number where cars are transported under the transit procedure).
The description of goods should not normally be regarded as a suitable means of identification and goods are therefore subject to mandatory sealing in the case of:
· goods involving greater risk and listed in annex I to Appendix I Convention/Annex 44c IPC. A copy can be found in Annex 8.3. of this chapter for information.
· agricultural products which, within the Community, give
entitlement to payments (refunds, premiums, etc.).
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Mixed consignments
Article 31(2), Appendix I, Convention
Article 72 CCC Article 357(1) IPC
In the case of goods not subject to the transit procedure being carried together with goods under the transit procedure on the same means of transport, sealing of the vehicle will not normally be done where the identification of the goods is ensured by means of sealing of the individual packages or by a precise description of the goods.
Note: the goods must be clearly separated and labelled in order to easily identify which goods are carried under transit and which are not.
If the identity of the consignment cannot be ensured by sealing or other means of identification (description) the office of departure may refuse to allow the goods to be placed under the transit procedure.
Article 31(6), Appendix I, Convention
Article 72 CCC
Successive unloading
Seals shall not be broken without the authorisation of the competent customs authorities.
Where a vehicle has been sealed at the office of departure and it carries goods to different offices of destination under cover of several TADs and where successive unloading takes place at several offices of destination situated in different countries, the customs authorities at the intermediate offices of destination where the seals are broken to unload parts of the load must affix new seals and indicate this in box F of the TAD (s).
The customs office(s) of destination shall indicate this/these new seal(s) mentioned on the TAD to the office of departure in its/their 'Destination Control results message(s)' (IE018) under 'New Seals Info' and 'New Seals ID'.
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3.8.2. Methods of sealing
There are two methods of sealing:
· seal the space containing the goods;
· seal the individual package.
Where sealing the space containing the goods is used, the means of transport must be suitable for sealing.
3.8.3. Characteristics of seals
All seals used as a means of identification have to comply with specified characteristics and technical specifications.
Characteristics of seals
Annex II, Appendix I, Convention
Annex 46a IPC
Seals shall have the following characteristics:
· remain secure in normal use;
· be easy checkable and recognisable;
· be so manufactured that any breakage, attempt to break or
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removal leaves traces visible to the naked eye;
· be designed for single use, or if intended for multiple use, be so designed that they can be given a clear, individual identification mark each time they are re-used;
· bear an individual identification mark.
Seals shall comply with the following technical specifications:
· the form and dimensions of the seals may vary depending on the method of sealing used but the dimensions must be such as to ensure that identification marks are easy to read;
· the identification marks of seals must be impossible to falsify and difficult to reproduce;
· the material used must be resistant to accidental breakage and prevent undetectable falsification or re-use.
3.8.4. Use of seals of a special type
Use of seals of a special type
Article 44, 58, Appendix I, Convention
Article 372, 386 IPC
For the principal to use seals of a special type an authorisation by the competent authorities is required.
Use of seals of a special type is a simplification subject to certain conditions (for further details see Part VI, paragraph 3.3).
Where these seals of a special type are used, the principal enters the make, type and number of the seals affixed in the declaration data (box D). The seals must be affixed before release of the goods.
An authorised consignor whose authorisation stipulates that identification of the goods is achieved by sealing does not require a separate authorisation for the use of seals of a special type.
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3.9. Release of goods
Article Appendix I
Convention
32,
After completion of all formalities at the office of departure i.e.:
· presentation of the declaration data to the customs office of
Article 249, 358 IPC
departure;
· verification of declaration data and acceptance;
· completion of the possible control;
· furnishing of the guarantee, where required (see Part III);
· setting of the time limit;
· setting of a prescribed itinerary, where required;
· affixing seals, where required
the goods will be released for transit (IE029 + IE001).
3.9.1. Documentation at release
The office of departure shall provide the TAD with the MRN to the principal or the person who presented the goods at the customs office of departure. The TAD shall accompany the goods during the transit operation.
The printing of the TAD and the LoI (Annex A3, A4, A5, A6 of Appendix III, Convention/Annex 45a and 45b IPC) shall follow the
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guidelines in Annex 8.1 to this chapter.
For the discharge of the procedure see Part VII.
4.
Specific situations
List of Items
In the particular cases where a huge number of different goods items in small quantities (e.g. ship supplies, household effects in international removals), which are consigned for the same final consignee, have to be placed under Community/common transit it is recommended that a generic goods description is sufficient in order to avoid the additional costs needed to enter the transit data. Such an arrangement would be subject to the additional conditions that:
· data concerning goods listed in Annex 44C IPC/Annex 1 of Appendix I of the Convention have to be entered as required,
· a complete description of the goods in detail is available for
customs purposes and accompanies the consignment.
In any event, it first has to be verified that all the goods really have to be placed under Community/common transit.
5.
Exceptions (pro memoria)
6.
Specific national instructions (reserved)
7.
Restricted part for customs use only
8.
Annexes
193
8.1. Goods of higher risk of fraud
1 2 3 4 5
HS Code Description of the goods Minimum quantities Sensitive Goods Code41 Minimum rate of individual guarantee
0207.12
0207.14 Meat and edible offal, of the poultry of heading 0105, of fowls of the species Gallus Domesticus, frozen 3 000 kg -
1701 12
1701 13
1701 14
1701 91
1701 99 Cane or beet sugar and chemically pure sucrose, in solid form 7000 kg -
-
-
-
2208.20 2208.30 2208.40 2208.50 2208.60 2208.70
ex 2208.90 Spirits, liquors and other spirituous beverages 5 hl 1 2.500 EUR/hl pure alcohol
2402.20 Cigarettes containing tobacco 35 000 pieces 120 EUR/ 1 000 pieces
2403 11
2403 19 Smoking tobacco, whether or not containing tobacco substitutes in any proportion 35 kg -
41 Where the transit data are exchanged using electronic data-processing techniques and the HS Code is not enough to identify without ambiguity the goods listed in column 2, both the Sensitive Goods Code given in column 4 and the HS Code given in column 1 must be used.
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CHAPTER 3 – FORMALITIES AND INCIDENTS DURING TRANSPORT
1.
Introduction
This chapter describes the formalities and incidents during transport.
Paragraph 2 gives the general theory and legislation.
Paragraph 3 describes the formalities in the case of incidents during transport and at the office of transit.
Paragraph 4 deals with specific situations.
Paragraph 5 covers exceptions to the general rules.
Paragraph 6 is reserved for specific national rules.
Paragraph 7 is reserved for the use of customs administrations.
Paragraph 8 contains the annexes to chapter 3.
2.
General theory and legislation
The legal sources are in :
· Articles 34-36 Appendix I, Convention ;
· Article 13-14 CCC
· Articles 359, 360 IPC;
· Annex 37, Title II, point B, IPC.
3.
Formalities in the case of incidents during transport and at the office of transit
This paragraph gives information about:
· the formalities to be followed in the case of an incident occurring during transport (paragraph 3.1);
· - the formalities at the office of transit (paragraph 3.2.).
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3.1. Formalities in the case of incidents during transport
Incidents during transport
If incidents occur during the transportation of the goods the carrier must inform the nearest competent customs office immediately. The most frequently occurring examples of what might be considered as incidents during transport are:
· the prescribed itinerary cannot be followed;
· the custom seals are accidentally broken ;
· transfer of the goods to another means of transport;
· as a consequence of imminent danger the immediate partial or total unloading of the means of transport.
Action taken by the competent authorities
Article 36, Appendix I, Convention
Article 360 IPC
In case of incidents during transport, the carrier shall without delay make the necessary entries in box no 56 of the TAD and present the consignment to the competent authorities in the country where the incident has occurred. The competent authorities will decide whether the transit operation concerned may continue or not. If the operation may continue the relevant office will endorse box G, specifying the action taken.
If the seals have been broken outside of the carrier’s control the competent authority will examine the goods and the vehicle. If it is decided to allow the transit operation to continue, a new means of identification shall be applied and the TAD shall be endorsed accordingly.
Transfer of goods
Transferring of goods to another means of transport can only be done subject to the permission of the competent authorities at the place where the transfer is to be made. In that case the carrier shall complete box 55 'Transhipment', of the TAD. This may be done legibly by hand, in ink and in block letters. Where appropriate, customs shall endorse box F of the TAD. Where more than two transhipments have occurred and box F is subsequently full, the information required shall be entered by the carrier in box 56 of the
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TAD.
In all cases above, the information concerning the incident including the information on new seals, is registered in the NCTS system at the office of transit or at the office of destination (and is indicated accordingly by endorsing the box F of the TAD).
Total or partial unloading
Where in the event of imminent danger, the immediate partial or total unloading of the means of transport is required, the carrier shall inform the competent authorities without delay and makes the necessary entries in box 56 of the TAD. Customs shall endorse box G of the TAD. However, where only the tractor is changed during the journey (without the goods being handled or transhipped), the registration number and nationality of the new tractor shall be entered in box 56 of the TAD. In this case the endorsement of the competent authority is not necessary but the information is to be registered in the system later by either the office of transit or by the office of destination.
Incident or
accident
The competent customs authority shall be informed immediately in the event of any other incident or accident affecting the ability of the principal or the carrier to comply with his obligations.
Split consignment
Any splitting of a consignment must take place under customs control and the transit procedure must be terminated. A new transit declaration must be completed for each part of the consignment.
3.2. Formalities at the office of transit
This paragraph gives information about:
· - the office of transit (paragraph 3.2.1);
· - formalities at the office of transit (paragraph 3.2.2.)
· - change of the office of transit (paragraph 3.2.3.);
· - action in the event of irregularities (paragraph 3.2.4).
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3.2.1. The office of transit
The office of transit is a customs office situated at a point of entry or exit. The following table gives the various possibilities for common and Community transit.
Common transit Community transit
Point of entry - into a Contracting Party - into the customs territory of the Community when the goods have crossed the territory of a third country in the course of a transit operation,
Point of exit - from a Contracting Party when the consignment is leaving the customs territory of that Contracting Party in the course of a transit operation via a frontier between that Contracting Party and a third country. - from the customs territory of the Community when a consignment is leaving that territory in the course of a transit operation via a frontier between a Member State and a third country other than an EFTA country.
To facilitate the movement of Community goods between the different parts of the customs territory of the Community when they have to cross the territory of a third country, other than an EFTA country, Member States shall undertake to establish as far as possible when local circumstances permit, special lanes alongside their customs offices situated at the external frontier of the Community, reserved for the control of Community goods moving under the cover
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of a customs document issued in another Member State.
The control of such goods shall be limited to examination of the proof of the Community status of the goods and if necessary the ending of the transport operation, provided the circumstances of that operation do not call for a more detailed examination.
In cases where the above mentioned control does not produce any irregularities, the transport shall be allowed to proceed to its destination.
3.2.2. Formalities at the office of transit
The TAD is presented, together with the goods, to each office of transit. The office(s) of transit may inspect the goods where considered necessary.
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3.2.3. Change of the office of transit
Goods may be transported via an office of transit other than the declared one in the TAD.
If the goods and TAD are presented to an office of transit other than the declared one and the MRN entered by the actual office of transit relates to a movement for which that office does not hold the relevant "anticipated transit record" (ATR), the NCTS will automatically request the ATR from the office of departure with "ATR anticipated transit record request" (IE114).
NCTS at the office of departure will automatically respond with "ATR anticipated transit record response" (IE115). Upon receipt of the ATR, NCTS will be updated and the movement record will be available in the "ATR Created" state, ready for processing by customs.
The declared office(s) of transit not passed will automatically be advised when the movement has ended at the office of destination.
If the data of the movement concerned cannot be delivered due to different reasons the IE115 with the 'ATR rejection reason code' and indication of the rejection reason (mandatory for code 4) is sent and the office of transit shall take the appropriate measures.
For restrictions see point 7 of this chapter.
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3.2.4. Action in the event of major irregularities
Major irregularities Where an office of transit finds major irregularities relating to the
transit operation in question it shall end the transit procedure and initiate the necessary investigations.
4.
Specific situations (pro memoria)
5.
Exceptions (pro memoria)
6.
Specific national instructions (reserved)
7.
Restricted part for customs use only
8.
Annexes
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CHAPTER 4 - FORMALITIES AT THE OFFICE OF DESTINATION
1.
Introduction
Chapter 4 describes the formalities at the office of destination.
Paragraph 2 gives the general theory and legislation.
Paragraph 3 describes the formalities at the office of destination, including the ending and control of the procedure.
Paragraph 4 deals with specific situations.
Paragraph 5 covers exceptions to the general rules.
Paragraph 6 is reserved for specific national rules.
Paragraph 7 is reserved for the use of customs administrations.
Paragraph 8 contains the annexes to chapter 4.
2.
General theory and legislation
At the end of the transit movement the goods together with the TAD shall be presented to customs at the office of destination. This is the ending of the transit movement. The "arrival advice" message IE006 is sent to the office of departure without delay.
The office of destination shall check the goods on the basis of information retrieved from the system, complemented with the TAD where relevant, shall record the results in the system and send the 'destination control results' message (IE018) to the office of departure.
If no irregularities have taken place, the transit procedure shall be discharged by the office of departure: chapter 5.
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In the event of an irregularity further measures shall be necessary.
The legal sources are in :
· Articles 8, 37-43, Appendix I, Convention;
· Annex B10 Appendix III, Convention
· Article 92, 96 CC
· Articles 361-363, IPC
· Annex 47 IPC
3.
The formalities at the office of destination
This paragraph gives information about the:
- presentation of the goods together with the documents at the office of destination (paragraph 3.1);
- control of the end of the procedure (paragraph 3.2).
In this paragraph we shall assume that no irregularities have occurred. The steps to be taken in the event of an irregularity are outlined in paragraphs 4.4 of this chapter.
Note: the ending of the transit procedure at the office of destination is not the same as the discharge of the transit procedure. It is the office of departure, on the basis of information supplied by the office of destination, which decides whether the transit procedure can be discharged (see chapter 5).
3.1. The ending of the transit procedure
'The transit procedure shall end and the obligations of the principal shall be met when the goods placed under the procedure, the necessary documents and the required data are produced at the office of destination, in accordance with the provisions governing the procedure.
In practice the end of the procedure means the presentation of the
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goods and the TAD to the office of destination, and legally it means that such presentation is carried out in accordance with the legal provisions pursuant to the type of procedure used, i.e. regular or simplified42. Both actions are the responsibility and the main obligation of the principal.
When the procedure ends the transit operation and the principal’s obligations under the procedure also end. An event or non-respect of obligations subsequent to that date involves other destinations and other customs rules rather than those relating to transit. That does not mean however that the responsibility (financial or otherwise) of the principal could not be questioned subsequent to the end of the procedure, but only insofar as it relates to the previous transit operation.
Obligations of other persons
Article 8, Appendix I, Convention
Article 96 CC
Time limit
In addition to the principal, other persons have obligations under the transit procedure. The carrier and any person who receives the goods knowing that they were placed under the transit procedure are also responsible for presentation of the goods intact at the office of destination within the time limit and with due observance of the measures of identification.
The goods together with the TAD shall be presented at the office of destination. This shall be done during the days and hours that the office of destination is open. For simplifications, see Part VI. Presentation must take place within the time limit set by the office of departure. The time limit is shown in box D of the TAD.
The time limit set by the office of departure is binding on the competent authorities of the countries whose territory is entered during a transit procedure. The competent authorities, including customs at the office of destination, shall not alter it. For further
42 In addition to the general definition of the end of the procedure, there is a series of specific provisions setting out the special conditions under which the procedure comes to an end or is regarded as having come to an end within the framework of procedures such as those concerning the authorised consignee and air, sea and pipeline simplifications (for further information see : Part V).
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details see chapter 2, paragraph 3.7.
The office of destination uses the MRN to retrieve the data from the system forwarded by the 'AAR' (IE001).
The 'arrival advice' (IE006) is sent to the office of departure when the customs officer at the destination has registered the MRN in the system to inform the office of departure that the consignment has
arrived.
System unavailable Where goods have been released for transit in NCTS at departure
but the system at destination is unavailable upon arrival of goods, the office of destination shall end the procedure on the basis on a TAD and to carry the necessary entries into the system when it is available again in order to discharge the movement.
3.2. Control of the end of the transit procedure
Checks
After presentation of the goods and the TAD the office of destination determines whether the goods will be checked by customs or whether the goods are released.
The examination of the goods shall be carried out using the 'Anticipated arrival record' (IE001) received from the office of departure.
The office of destination shall send the 'control results' message (IE018) to the office of departure.
The message shall also contain any information introduced on the TAD during transport (for example: transhipment, new seals or incidents during transport).
The office of destination shall retain the TAD.
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43 A control copy T5 is a document that is sometimes required for the movement of goods within the customs territory of the Community. The document is used to provide proof of use and/or destination of certain goods as prescribed by specific Community measures (e.g. for agricultural products). Details on control copy T5 are in articles 912a-912g IPC.
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4.
Specific situations
This paragraph gives information about specific situations in the transit procedure at the office of destination. These specific situations are:
· issuing a receipt (paragraph 4.1);
· issuing alternative proof (paragraph 4.2);
· presentation of the goods and documents outside the appointed days and hours and at a place other than the office of destination (paragraph 4.3);
· irregularities (paragraph 4.4);
· - change of office of destination (paragraph 4.5).
4.1. Issuing a receipt
Upon request by the person presenting the TAD and the goods at the office of destination, customs shall issue a receipt (TC11). The receipt cannot however be used as alternative proof of the ending of the procedure.
Functions of the receipt
Article 38 Appendix I, Convention
Article 362 IPC
The receipt has two important functions. Firstly it informs the principal that the carrier delivered the transit documents to the office of destination. Secondly, the receipt plays an important role in the event of an enquiry being generated where the office of departure has not received information of the arrived consignment (IE006). In such cases the principal will be able to produce the receipt to the office of departure indicating to which office the transit documents were presented. This makes the enquiry procedure much more efficient.
Form of receipt
Annex B10, Appendix III,
The form of the receipt must conform to the specimen TC11 in Appendix III, Annex B10, Convention/Annex 47 IPC.
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Convention Annex 47 IPC
Filling in the receipt
The person requesting the receipt shall complete the receipt before handing it to a customs officer at the office of destination, for endorsement.
In addition, the receipt may contain other information relating to the consignment. The principal may for instance want to show the address to which the carrier of the goods will return the receipt after endorsement by customs. The office of destination is not required to return the receipt by post; however this can be done, if necessary. Normally the principal will request the carrier to return the receipt to him.
The return address may be entered on the back of the receipt, where the form of the receipt conforms to the specimen in Annex B10, Appendix III, Convention/Annex 47 IPC.
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4.2. Issuing alternative proof
Article 42, Appendix I, Convention
Article 361 IPC
The principal may request customs to provide him with alternative proof that the transit procedure has ended correctly. This may be done at the time that the transit declaration and goods are presented at the office of destination.
Note: Detailed information on the acceptance of alternative proof by the office of departure is in chapter 5, paragraph 3.4.2.
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4.3. Presentation of the goods and the documents outside the appointed days and hours and at a
place other than the office of destination
Article 37(1), Appendix I, Convention
Article 361(1) IPC
Generally, goods and the relevant transit documents must be presented:
· at the office of destination, and,
· during the appointed days and hours of opening.
However, the office of destination can authorise the presentation of the goods and transit documents outside the appointed days and hours and at a place other than the office of destination.
In line with national regulations the costs involved shall be borne by the trade.
4.4. Irregularities
4.4.1. Irregularities concerning seals
Usually goods are under seal while being transported under the transit procedure. At the office of destination customs shall check whether the seals are still intact. If the seals have been tampered with customs at the office of destination shall indicate this information in the control results message (IE018) that it sends to the office of departure.
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4.4.2. Other irregularities
The office of destination shall identify in the system the irregularity that it has found in order to inform the office of departure. The office of departure shall judge by the facts presented and determine the appropriate measures to take.
At the office of destination a difference may be found between the goods declared in the system and the goods actually presented at the office of destination.
4.4.3. Enquiry into the irregularity
Where the office of destination decides not to release the goods because it has found an irregularity and has asked the office of departure to investigate, it shall send the IE018 with the remark 'waiting for discrepancies resolution'. The transit operation holds the status 'waiting for resolution'.
While the operation is 'waiting for resolution' the office of departure carries out the investigation into the irregularity, in particular by examining any documents produced by the principal and by comparing them with the data of the declaration.
Once the issue is resolved, the office of departure informs the office of destination by sending the message 'notification resolution of differences' (IE020). The goods shall then be released and the operation will be finally discharged when the office of departure writes it off.
If the office of destination decides to make enquiries into the
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irregularity:
If the office of destination decides to secure the dept in consequence of the irregularity, the endorsement 'charges collected' shall be entered in the IE018.
Note: The endorsement ‘charges collected’ does not necessarily mean that the charges were actually levied or paid. Customs at the office of destination could therefore have accepted a declaration for any customs approved treatment or use.
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4.5. Change of office of destination
A transit operation may end at an office other than the one declared in the transit declaration. That office shall then become the office of destination.
As the system will show that the actual office of destination has not received an 'anticipated arrival record' for the MRN presented, it shall send a message 'anticipated arrival record request' (IE002).
Where the office of departure finds the operation via the MRN it shall send the message 'anticipated arrival record response' (IE003). The office of destination accepts the change of office and sends the 'arrival advice' (IE006) message to the office of departure.
For restrictions see point 7 of this chapter.
Where the office of departure does not find the operation via the MRN it shall include in the 'anticipated arrival record response' the motives (coded 1 to 4) why the 'anticipated arrival record' cannot be sent. NCTS rejects the arrival and notifies the trader at destination with the 'anticipated arrival record rejected notification' message (IE021). The reasons for rejection can be:
1. the movement has already arrived at another office of destination;
2. the movement was cancelled by the office of departure;
3. the MRN is unknown (either due to technical reasons or due to irregularities) or
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4. other reasons.
Three situations can be distinguished:
1. The new office of destination is in the same Contracting
Party/Member State as the one entered in the transit declaration:
2. The new office of destination is in a different Contracting
Party/Member State than the one entered in the transit declaration:
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3. The new office of destination is in a different Contracting Party /
Member State from the one entered in the TAD which bears one of the following mentions:
- in Common transit:
· DG0 ('Export from one EFTA country subject to restriction')
or
· DG1 ('Export from one EFTA country subject to duties')
- in Community transit:
· DG0 ('Export from EC subject to restriction')
or
DG1 ('Export from EC subject to duties')
CUSTOMS
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5.
Presentation after expiry of time limit
The following are examples of proof of unforeseen circumstances which cause the expiration of the time limit but for which blame is not attributable to the carrier or the principal:
· receipt issued by the police (in respect of an accident, theft,
…);
· receipt issued by health service (in respect of medical attendance, …);
· receipt from the vehicle breakdown service (in respect of a
vehicle repair);
· any proof of delay due to a strike, or any other unforeseen circumstances.
However, it is up to customs at the office of destination to decide on the validity of the proof.
6.
Specific national instructions (reserved)
7.
Restricted part for customs use only
8.
Annexes
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8.1. Structured messages and data content for the IE (Information Exchange)
IE001. AAR C_AAR_SND
IE002. AAR request C_AAR_REQ
IE006. Arrival Advice C_ARR_ADV
IE007. Arrival notification E_ARR_NOT
IE008. Arrival notification rejection E_ARR_REJ
IE009. Cancellation decision E_CAN_DEC
IE010. Cancellation notification C_CAN_NOT
IE013. Declaration amendment E_DEC_AMD
IE014. Declaration cancellation request E_DEC_CAN
IE015. Declaration data E_DEC_DAT
IE016. Declaration rejected E_DEC_REJ
IE017. Departure control results N_DEP_CON
IE018. Destination control results (type A or B) C_DES_CON IE020. Discrepancies solved notification C_DIS_SOL
IE021. AAR rejection notification E_REJ_NOT
IE023. guarantor notification E_gua_NOT
IE024. Forwarded arrival advice C_FWD_ARR
IE025. Goods release notification E_GDS_REL
IE026. Guarantee access codes E_ACC_COD
IE027. Movement query C_MVT_QUE
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IE028. MRN Allocated E_MRN_ALL
IE029. Release for Transit E_REL_TRA
IE030. Notification of Customs Offices modification to Common Domain C_COL_COM IE031. Notification of Customs Offices modification to National Domain C_COL_NAT
IE032. Notification of Common Reference Data modification to National Domain C_REF_MOD
IE034. Query on guarantees C_GUA_QUE
IE035. Recovery notification E_REC_NOT
IE037. Response query on guarantees C_GUA_RSP
IE038. Response to Movement query C_MVT_RSP
IE043. Unloading permission E_ULD_PER
IE044. Unloading Remarks E_ULD_REM
IE045. Write-off notification E_WRT_NOT
IE050. ATR C_ATR_SND
IE051. No release for Transit E_REL_NOT
IE054. Request of release E_REQ_REL
IE055. Guarantee not valid E_GUA_INV
IE058. Unloading remarks rejection E_ULD_REJ
IE059. CANCEL ENQUIRY NOTIFICATION C_CAN_ENQ
IE060. Control decision notification E_CTR_DEC
IE062. Release request rejection E_REQ_REJ
IE063. recovery communication C_REC_COM
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IE070. Notification of System Unavailability to Common Domain C_UNA_COM IE071. Notification of System Unavailability to National Domain C_UNA_NAT IE100. Ask for documents E_ASK_DOC
IE101. Return documents E_DOC_SND
IE102. Request on non-arrived movement E_REQ_MOV
IE103. Information about non-arrived movement E_MOV_RSP
IE104. Enquiry Request C_ENQ_REQ
IE105. Enquiry Reminder C_ENQ_REM
IE106. Enquiry response C_ENQ_NEG
IE111. Authorised consignee query C_AUT_QUE
IE112. Response to Authorised consignee query C_AUT_RSP
IE114. ATR Request C_ATR_REQ
IE115. ATR Response C_ATR_RSP
IE118. NCF C_NCF_NOT
IE119. DEPARTURE control DOCUMENT on paper E_DEP_PAP
IE120. DESTINATION control DOCUMENT on paper E_DES_PAP
IE200. Guarantee check C_GUA_CHE
IE201. Guarantee check result C_GUA_RES
IE203. Guarantee use C_GUA_USE
IE204. Guarantee use cancellation C_GUA_CAN
IE205. Guarantee use result C_GUA_USR
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IE209. credit reference amount C_GUA_Cre
IE224. individual guarantee voucher sold E_igv_INF
IE225. Guarantee update notification E_GUA_WUP
IE228. Comprehensive guarantee cancellation liability liberation E_GOG_CNL IE229. individual guarantee voucher revocation notification E_IGV_RNG IE231. Comprehensive guarantee cancellation notification E_COG_CNP IE410. Request for statistics C_STA_REQ
IE411. Sending of statistics data C_STA_SND
IE412. Statistics generated sent to National Domain C_STA_GEN
IE413. OTS statistics sending to Common Domain C_STA_OTS
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8.2. Country codes
8.2.1. Country Codes used for community transit
see Regulation (EEC) No 2454/93, Annex 37c, Point 1 and Annex 38, Title II, box 2: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:1993R2454:20090701:en:PDF.
(ISO alpha 2 country codes as specified in ISO-3166-1)
8.2.2. Country codes used for common transit
(ISO alpha 2 country codes as specified in 3166-1)
See Convention on Common Transit, Appendix III, Annex A2 -http://ec.europa.eu/taxation_customs/resources/documents/customs/procedural_aspects/trans it/common_community/convention_en.pdf.
8.3. Package codes
8.3.1. Packages Codes used for community transit
(UNECE Recommendation n° 21/Rev. 4 of May 2002): see Regulation (EEC) No. 2454/93, Annex 38, Title II, Box 31 (http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:1993R2454:20090701:EN:PDF)
8.3.2. Package Codes used for common transit
(UNECE Recomendation no 21/Rev. 4 of May 2002): see Convention on Common Transit, Appendix III, Annex A2:
http://ec.europa.eu/taxation_customs/resources/documents/customs/procedural_aspects/trans it/common_community/convention_en.pdf.
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CHAPTER 5 - ANDORRA, SAN MARINO AND NON-FISCAL TERRITORIES
1.
Introduction
The standard transit procedure is described in the previous chapters. This chapter 5 describes the specific transit arrangements, that exist between:
· the Community and Andorra (paragraph 2);
· the Community and San Marino (paragraph 3);
· the Community and its non-fiscal territories (paragraph 4).
Paragraph 5 covers exceptions.
Paragraph 6 is reserved for specific national instructions.
Paragraph 7 is reserved for customs use only.
Annexes are reproduced in paragraph 8.
2.
Andorra
This paragraph gives information on:
- background and legislation (2.1);
- formalities (2.2);
2.1. Background and legislation
In 1990, the EC and Andorra concluded a customs union by an Agreement in the form of an Exchange of Letters44. The customs union applies to trade in goods falling within chapters 25-97 of the
44 Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra signed on 28 June 1990, O.J. L 374, 31.12.1990, p. 14.
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Harmonised System (HS).
By decision no. 1/96 of the EC-Andorra Joint Committee45, the Community transit procedure as laid down in the Community Customs Code (CCC) and its implementing provisions (IPC), was extended to trade falling within the scope of the customs union. The decision was subsequently replaced by decision no. 1/2003 of the EC-Andorra Joint Committee46.
2.2. Formalities
2.2.1. Goods falling within chapters 1 to 24 HS
The export and import of goods falling within these chapters with as destination or origin Andorra are treated as third country exports or imports.
A customs declaration is therefore presented, with in box no 1 the abbreviation EX for export and IM for import.
Examples47:
a) Export of Community goods with destination Andorra
- agricultural products with an export refund
Presentation of an export declaration EX1 (at the customs office in the Member State of export) accompanied by a control copy T5. Export Accompanying Document (EAD) must be presented to and
45 Decision no. 1/96 of the EC-Andorra Joint Committee of 1 July 1996 concerning certain methods of administrative cooperation for implementation of the Agreement in the form of an Exchange of Letters between the EEC and the Principality of Andorra and the transit of goods between these two, O.J. L 184, 24.7.1996, p. 39.
46 Decision no. 1/2003 of the EC-Andorra Joint Committee of 3 September 2003 on the laws, regulations and administrative provisions necessary for the proper functioning of the Customs Union, O.J. L 253,
7.10.2003, p. 3.
47 The examples are given for transport by road.
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the T5 must be presented to and stamped by the customs office of exit from the Community (French or Spanish office).
- agricultural products without an export refund
Presentation of an export declaration EX1 (at the customs office in the Member State of export). Export Accompanying Document (EAD) must be presented to the customs office of exit from the Community (French or Spanish office).
- excise goods for which an electronic administrative document (e-AD) has been established which accompanies the goods to the border
Presentation of an export declaration EX1 (at the customs office in the Member State of export). Export Accompanying Document (EAD) and the e-AD are presented to the customs office of exit from the Community (French or Spanish office).
- agricultural products with export refund and subject to excise duty for which an electronic administrative document (e-AD) has been established which accompanies the goods to the border
Presentation of an export declaration EX1 (at the customs office in the Member State of export), accompanied by a control copy T5. The Export Accompanying Document (EAD) and the e-AD are presented to and the T5 is presented to and stamped by the customs office of exit from the Community (French or Spanish office).
b) Import into the Community customs territory of agricultural
goods coming from Andorra
At the Community office of entry, the goods are placed under a customs procedure such as release for free circulation or placement of the goods under the T1 transit procedure to the office of destination in the Community.
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It should be noted that goods originating in Andorra, as defined by the customs union agreement, are exempt from Community import duties provided the goods are imported under cover of an EUR.1 movement certificate or an exporter’s invoice declaration (Title II of the customs union agreement).
c) Transit through Community territory with destination Andorra
Establishing a T1 transit declaration at the Community point of entry (for example in the United Kingdom) in order to forward third country goods to Andorra.
d) Transit between two points in the Community via Andorra
The Community transit procedure does not cover the passage through Andorra for which a separate (Andorran) procedure will be required.
The Community transit procedure will be considered to be suspended in the territory of Andorra, provided that the passage through Andorra is effected under cover of a single transport document.
Where there is no single transport document to cover the passage through Andorra, the Community transit procedure is ended at the point of exit from the Community, before entry into Andorra.
2.2.2. Goods falling within chapters 25 to 97 HS
Decision 1/2003 provides the basis for applying mutatis mutandis the Community transit procedure laid down in the CCC and IPC to trade between the Community and Andorra in goods falling within chapters 25-97 HS.
Customs formalities need to be completed in trade between the Member States of the Community and Andorra in a manner
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analogous to the situation that existed before the establishment, in 1993, of the internal market. Thus, a customs declaration is presented, with in box 1 the abbreviation EX for export and IM for import.
In this context the following cases must be distinguished:
· goods in free circulation, as defined by the customs union
agreement, move under the internal Community transit procedure (T2) (T2F), as in example a., or (T2L);
· goods not in free circulation move under the external
Community transit procedure (T1), see example b.;
• specific case of products referred to in regulation 3448/9348
move under the external Community transit procedure (T1), see example c.
The guarantee provided for under the Community transit procedure must be valid for both the Community and Andorra. In the guarantee documents and certificates the words ‘Principality of Andorra’ must not be deleted.
Examples:
a) Dispatch of free circulation goods (other than those covered by
Regulation 3448/93) from the Community to Andorra and vice versa
• the dispatch formalities are completed at an office situated in
a Member State/Andorra : establishment of a EX1 and a T2;
48 Council Regulation (EEC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products, O.J. L 318, 20.12.1993 p. 18. Examples of products concerned are: mannitol, sorbitol, casein, caseinates and other casein derivatives, dextrins and dextrin glues, starches or starch glues, prepared glazings and dressings with a basis of amylaceous substances.
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Or
· the dispatch formalities are completed at the EC/Andorra
border: the goods circulate freely to the border where a EX1 is established provided either a T2L is presented or a document with an equivalent effect that proves the Community status of goods.
It should be noted, however, that the frontier customs office which serves as the office of exit may refuse to place the goods under the transit procedure if that procedure is to end at the neighbouring frontier customs office.
b) Dispatch of goods not in free circulation (other than those
covered by Regulation 3448/93) from the Community to Andorra and vice versa
Goods that are not in free circulation are transported under cover of a T1 declaration to the office of destination in Andorra or the Community.
c) Specific case of goods referred to in Regulation 3448/93
The procedures described above apply subject to the following:
· Processed agricultural Community goods dispatched from
the Community to Andorra and benefiting from an export refund
Establishment of an export EX1 and a T1 transit declaration.
Where a control copy T5 is used, this document is handed over to the Community customs office of exit.
· Processed agricultural products in free circulation in
Andorra and dispatched to the Community
These products move under the external Community transit regime (T1).
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As the Community customs services are required to charge the variable component, the T1 declaration is to be endorsed with the phrase, underlined in red: ‘Charge agricultural component only – EEC-Andorra Agreement’.
Other transit regimes
The common transit procedure is not applicable to trade with Andorra.
Andorra is not a Contracting Party to the TIR convention.
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Summary table of selected
procedures (i.e. transit, export,
import) Goods of 1-24 HS
Goods coming from the EC Goods coming from Andorra
With export refund EX1 + T5
Without export refund EX1 or T149
Excise goods EX1 + e-AD
Excise goods with export refund EX1 + T5 + e-AD
All goods IM4’50 (+ EUR.1) (for release for free circulation), or, T1
Goods of 25-97 HS
(other than the products mentioned in reg. 3448/93)
Goods coming from the EC Goods coming from Andorra
Goods in free circulation EX1 + T2 (T2F) (at the internal office)
or
T2L (T2LF) + EX1 (at the border) EX1 + T2 (T2F) (at the internal office)
or
T2L (T2LF) + EX1 (at the border)
Goods not in free circulation T1 T1 (transit) or 'IM4' (release for free circulation)
Agricultural products mentioned in regulation 3448/93
Goods coming from the EC Goods coming from Andorra
With export refund EX1 + T1 (and, where appropriate T5)
In free circulation T1 + phrase ‘Charge agricultural component only – EEC-Andorra Agreement’.
49 Situation of transit of non-Community goods through Community territory.
50 The release for free circulation is carried out by the customs office of entry into the Community.
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3.
San Marino
This paragraph gives information on:
· background and legislation (3.1);
· formalities (3.2).
3.1. Background and legislation
In 1992, the EC and San Marino concluded an Interim Agreement on trade and customs union51. The agreement was replaced by the Agreement on cooperation and customs union52 which entered into force on 1 April 2002. The customs union applies to goods falling within chapters 1-97 of the Common Customs Tariff (CCT), with the exception of the products falling within the scope of the Treaty establishing the European Coal and Steel Community (‘ECSC products’) of chapters 72 and 73.
Decision no. 4/92 of the EEC-San Marino Co-operation Committee53 determined the provisions concerning the movement of goods between the Community and San Marino. The decision applied as from 1 April 1993 and was amended by Decision no. 1/200254 which took effect on 23 March 2002.
Decision no 1/201055 of the EU-San Marino Cooperation
51 Interim agreement on trade and customs union between the European Economic Community and the Republic of San Marino, O.J. L 359, 9.12.1992, p. 14.
52 Agreement on cooperation and customs union between the European Economic Community and the Republic of San Marino, O.J. L 84, 28.3.2002, p. 43.
53 Decision no. 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992 concerning certain methods of administrative co-operation for implementation of the Interim Agreement and the procedure for forwarding goods to the Republic of San Marino, O.J. L 42, 19.2.1993, p. 34.
54 Decision no 1/2002 amending Decision no 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992 concerning certain methods of administrative co-operation for implementation of the Interim Agreement and the procedure for forwarding goods to the Republic of San Marino, O.J. L 99, 16.4.2002, p. 23.
55 Decision no 1/2010 of the EU-San Marino Cooperation Committee of 29 March 2010, establishing various implementing measures for the Agreement on Cooperation and Customs Union between the European Economic Community and the Republic of San Marino, O.J. L156, 23.06.2010. p. 13.
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Committee contains the updated list of Italian customs offices which may carry out customs formalities of goods destined for San Marino.
3.2. Formalities
Decision No 4/92, as amended, co-ordinates the methods of administrative co-operation between San Marino and the EC in applying the rules of the Community transit procedure.
The following rules apply to the movement of goods falling within the scope of the EC-San Marino customs union (chapters 1-97 CCT with the exception of ‘ECSC products’):
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1. Goods moving from designated Community offices in Italy to San Marino
Goods moving under a T1 procedure with destination San Marino shall be released for free circulation at one of the designated Community customs offices in Italy56.
At a designated customs office, a T2-SM or T2L-SM57 document is issued to cover their onward movement to San Marino. The San Marino competent authorities shall either end the T2-SM in NCTS or stamp a copy of the T2L-SM document and return it to the office of departure in Italy (i.e. one of the designated Community customs offices as listed in Decision no 1/2010).
2. Goods moving from the Community58 to San Marino
Proof that the goods are in free circulation within the Community must be submitted to the competent authorities of San Marino. This proof may take the form of a document T2 (T2F) or the original T2L (T2LF) or a document having equivalent effect (in particular the e-AD document referred to in the Commission Regulation (EC) no 684/2009.
3. Goods moving from San Marino to the Community (except Italy59):
Goods moving from San Marino to the Community shall be covered by a T2 (T2F) document issued by the competent authorities of San Marino (with as destination a customs office situated in the Community) either a T2L (T2LF) document or a
56 The customs offices are listed in Decision no 1/2010, O.J. L 156, 23.06.2010. They are: Ancona, Bologna, Forlì, Genova, Gioia Tauro, La Spezia, Livorno, Milano, Ravenna, Rimini, Roma , Orio Al Serio, Milano , Taranto, Trieste and Venezia.
58 Exchanges between Italy and San Marino are carried out under a fiscal (VAT) regime. 59 Idem.
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document having equivalent effect. The document shall be presented to the Community office of import in order to prove that the goods are in free circulation in San Marino.
Where the goods which are to be forwarded to the Community were previously brought into San Marino under the cover of a T2F, T2LF or a document having equivalent effect (in particular the e-AD referred to in the Commission Regulation (EC) no 684/2009) the San Marino authorities shall include a reference to the document which accompanied the goods at the time of their arrival in San Marino.
On guarantee documents and certificates the words ‘Republic of San Marino’ must not be deleted.
Note: ‘ECSC products’ are outside the scope of the customs union. As a consequence, they are treated as non-free circulation goods when they arrive in the Community.
4. Other transit regimes
The common transit procedure is not applicable to trade with San Marino.
San Marino is not a Contracting Party to the TIR convention.
4.
Non-fiscal territories
This paragraph gives information on:
· background and legal basis (4.1);
· internal Community transit procedure (4.2);
· customs status documents (4.3).
4.1. Background and legislation
Article 3 CCC
The following territories (known as the non-fiscal territories),
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Directive 2006/112/EC
although part of the customs territory of the Community, are not included in the fiscal territory of the Community:
The Channel Islands;
The Canary Islands;
The following French Overseas Departments: Guadeloupe, Martinique, Guiana and Réunion;
Mount Athos;
The Åland Islands.
The provisions of Directive 2006/112/EC do not apply in the non-fiscal territories.
In order to ensure that fiscal charges (VAT and Excise duties) are controlled and accounted for, the intra Community movement of Community goods moving to from or between the non-fiscal territories shall be covered by the internal Community transit procedure, where applicable, or customs status documents.
4.2. Internal Community transit procedure
The internal Community transit procedure for movements covered by article 340c IPC is known as the T2F procedure and will apply as follows:
· Transit declaration:
Enter the symbol T2F in box No.1 of the transit declaration
· Airline or shipping company (authorised regular shipping) manifest used as the transit declaration (Level 1 simplification):
Enter the symbol T2F on the relevant manifest.
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• Airline or shipping company (authorised regular shipping) manifest used as the transit declaration (Level 2 simplification):
Enter the symbol TF in respect of the Community goods in question.
4.3. Customs status documents
Where the use of the T2F transit procedure is not mandatory (for example: on a non-regular shipping service) and status documents are used to prove the Community status of goods moving to, from, or between the non-fiscal territories, the following will apply:
· customs declaration or commercial documents used as status
document:
Enter the symbol T2LF in box No.1 of the customs declaration or on the commercial documents.
· Shipping company’s (non-regular service) manifest used as
status document:
Enter the symbol F in respect of the Community goods in question.
The 'F' shall be considered a "special endorsement" within the meaning of Article 9(4) of the Convention.
See Part II for further information on Community status.
5.
Exceptions (pro memoria)
6.
Specific national instructions (reserved)
7.
Restricted part for customs use only
8.
Annexes (pro memoria)
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PART V FALLBACK PROCEDURE
CHAPTER 1 – INTRODUCTION
The fallback procedure described in this part governs situations where either the customs' system or traders' system are unavailable.
The use of the fallback procedure is subject to a number of important general rules:
· Transit operations in NCTS and in fallback procedure should be regarded clearly as different procedures. This means that all movements that have been initiated and successfully released in NCTS shall also be ended in NCTS, and all movements started under the fallback procedure shall be ended according to the provisions governing the use of a SAD.
· Where the decision to revert to the fallback procedure is taken,
it is important to ensure that any declaration, which has been entered to NCTS, but which has not been further processed due to the failure of the system, is cancelled.
1.
Transit declaration in case of fallback
One of the following documents can be used as a transit declaration:
1. A Single Administrative Document (SAD),
2. A SAD printed out on a plain paper by the trader's system as
foreseen in Articles 205, 353 IPC/Appendix III,Title II, Article 5 Convention, or
3. The Transit Accompanying Document (TAD) where the trader's
needs are considered as justified by the competent authorities. In this case, the TAD shall not carry a barcode or a Movement
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Reference Number (MRN).
Option 1 is the preferred one in case of a fallback procedure.
2.
Fallback procedure stamp
The paper declaration used in a fallback situation must be recognisable by all parties involved in the transit operation in order to avoid problems at the office(s) of transit and at the office of destination.
To this end, the fallback procedure shall be indicated on the copies of the transit declaration with a stamp (dimensions: 26 x 59 mm, red ink) in box A of the SAD or in place of the MRN and the barcode on the TAD.
· The document shall be stamped either by the office of departure in case of standard procedure or by the authorised consignor where the simplified procedure is used.
· See annex 8.1 for the fallback stamp in the different languages.
3.
Unavailability of the customs' system
The exact conditions under which the competent authority reverts to the fallback procedure shall be the responsibility of each national administration. These conditions should, however, be fixed in advance and be communicated/made available to the operators.
4.
Unavailability of a trader's system
The following cases are covered by this paragraph:
the principals' system is unavailable,
the network between principals and customs is unavailable.
Any recourse to the fallback procedure must be previously approved by the customs authorities. In order to obtain this approval, any
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principal whether using the standard or the simplified procedure must notify customs by fax, email, or other means of the reason for and the starting time of the fallback procedure.
When the customs authorities are satisfied about the alleged unavailability, they shall communicate their approval to use the fallback procedure to the principal. In addition, they may request proof or proceed for controls. However, customs authorities shall refuse their agreement in cases of systematic announcements of unavailability by a given principal.
In case an authorised consignor makes more than 2 % of his yearly declarations under the fallback procedure caused by his system's unavailability or network deficiencies, the authorisation shall be revised in order to evaluate if the conditions for the latter are still met.
5.
Procedures
5.1. Departure - standard procedure
In the standard procedure a principal shall complete a paper transit declaration and present it with the goods at the office of departure.
Details are in Part V, chapters 2 and 3
Note that the operation must be ended and discharged on the basis of the paper declaration. .
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5.2. Departure - authorised consignor
The approval by the customs authorities to revert to the fallback procedure can be given by way of a reference number or in another way.
In this simplified procedure the principal shall complete a paper transit declaration in three copies.
Details are in part VI, paragraph 3.5.3.2.
When the system is up and running again, the principal shall announce this to the customs authorities, and, if relevant, communicate details of the documents used.
5.3. Destination - standard procedure
Where goods have been released for transit in NCTS at departure but the system at destination is unavailable upon arrival of goods, the office of destination shall end the procedure on the basis of the TAD and shall make the necessary entries in the system when it is available again in order to allow the office of departure to discharge the movement.
Provided that no irregularity has been found, the office of destination shall furnish the principal or the carrier with alternative proof that the procedure has ended. Details are in chapter 6 Paragraph 4.2.
5.4. Destination - authorised consignee
In case of unavailability of the customs' system at destination an authorised consignee follows the procedures for the authorised consignee as laid down in part VI of the Transit Manual.
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6.
Specific national instructions (reserved)
7.
Restricted part for customs use only
8.
Annexes
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8.1. Fallback procedure stamp
BG:
NCTS АВАРИЙНА ПРОЦЕДУРА НЯМА НАЛИЧНИ ДАННИ В СИСТЕМАТА
ЗАПОЧНАТА НА __________________
(Дата/час)
CH:
NCTS FALLBACK PROCEDURE NO DATA AVAILABLE IN THE SYSTEM
INITIATED ON____________________
(Date/hour)
CS:
NCTS HAVARIJNÍ POSTUP DATA NEJSOU V SYSTÉMU
ZAHÁJEN DNE____________________
(Datum/hodina)
DA:
NCTS NØDPROCEDURE
INGEN DATA TILGÆNGELIGE I SYSTEMET
PÅBEGYNDT DEN_________________ (Dato/klokkeslæt)
DE:
NCTS NOTFALLVERFAHREN
KEINE DATEN IM SYSTEM VERFÜGBAR Begonnen am________________________
(Datum/Uhrzeit)
Ticket-Nr: ________________________
EE:
NCTS ASENDUSTOIMING Süsteemi andmed ei ole kättesaadavad Algatatud ______________ (Kuup/kellaaeg).
EL:
ΕΚΤΑΚΤΗ ΔΙΑΔΙΚΑΣΙΑ NCTS
ΤΟ ΣΥΣΤΗΜΑ ΔΕΝ ΔΙΑΘΕΤΕΙ ΚΑΝΕΝΑ ΣΤΟΙΧΕΙΟ
ΑΡΧΙΣΕ ΣΤΙΣ____________________
(Ημερομηνία/ώρα)
EN:
NCTS FALLBACK PROCEDURE NO DATA AVAILABLE IN THE SYSTEM
INITIATED ON____________________
(Date/hour)
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ES:
PROCEDIMIENTO DE EMERGENCIA PARA CASOS DE
FALLO DEL NCTS
DATOS NO DISPONIBLES EN EL SISTEMA
INICIADO EL_________________________ (Fecha/hora)
FI:
NCTS-VARAMENETTELY JÄRJESTELMÄ EI KÄYTETTÄVISSÄ
ALOITETTU ____________________
(pvm/kellonaika)
FR:
PROCÉDURE DE SECOURS NSTI
AUCUNE DONNÉE DISPONIBLE DANS LE SYSTÈME
ENGAGEE LE ____________ ________ (Date/heure)
HU:
NCTS TARTALÉK ELJÁRÁS
NINCS ELÉRHETŐ ADAT A RENDSZERBEN INDÍTVA _______________
(Dátum/óra)
IS:
IT:
PROCEDURA DI RISERVA DEL NCTS DATI NON DISPONIBILI NEL SISTEMA
AVVIATA IL____________________
(Data/ora)
LV:
DTKS ALTERNATĪVĀ PROCEDŪRA
DATI SISTĒMĀ NAV PIEEJAMI
UZSĀKTS _______________________ (Datums/stunda)
LT:
NCTS ATSARGINĖ PROCEDŪRA SISTEMOJE DUOMENŲ NĖRA
PRADĖTA ____________________
(data/valanda)
MT:
PROĊEDURA TA’ RIŻERVA NCTS L-EBDA DEJTA DISPONIBBLI FIS-SISTEMA
MIBDIJA FI _____________________
(Data/ħin)
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NL:
NOODPROCEDURE NCTS
GEGEVENS NIET BESCHIKBAAR IN HET SYSTEEM
BEGONNEN OP___________________ (Datum/uur)
NO:
NCTS FALLBACK PROCEDURE NO DATA AVAILABLE IN THE SYSTEM
INITIATED ON____________________
(Date/hour)
PL:
PROCEDURA AWARYJNA NCTS DANE NIE SĄ DOSTĘPNE W SYSTEMIE OTWARTO W DNIU__________________ (data/godzina)
PT:
PROCEDIMENTO DE CONTINGÊNCIA EM CASO DE
FALHA DO NSIT
DADOS NÃO DISPONÍVEIS NO SISTEMA
INICIADO A____________________ (Data/hora)
RO:
PROCEDURA DE REZERVĂ NCTS NICIO DATĂ DISPONIBILĂ ÎN SISTEM
INIȚIATĂ LA ____________________
(Data/ora)
SI:
ALTERNATIVNI POSTOPEK NCTS PODATKI V SISTEMU NISO NA VOLJO
ZAČETO DNE____________________
(Datum/ura)
SK:
NCTS HAVARIJNÝ STAV
V SYSTÉME NIE SÚ K DISPOZÍCII ŽIADNE ÚDAJE
SPUSTENÝ ____________________ (dátum/hodina)
SV:
RESERVRUTIN NÄR NCTS INTE FUNGERAR INGA DATA TILLGÄNGLIGA I SYSTEMET
INLEDD DEN____________________
(Datum/klockslag)
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HR
Stamp
TR
KAĞIT USUL
SİSTEMDE VERİ BULUNMAMAKTADIR
. . . . . . . . . . . . . . . . . . . . . BAŞLATILMIŞTIR
(Tarih/Saat)
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CHAPTER 2 – GENERAL INSTRUCTIONS RELATED TO THE SAD
Article 3 (b), (c), (u),
Appendix I Convention
Article 4 CCC Article 4 (17) CCC
Part V concerns the fallback procedure based on the use of the Single Administrative Document (SAD) as the transit declaration. It is divided into six chapters.
Chapter 3 deals with the standard transit declaration procedure.
Chapter 4 deals with formalities at the office of departure.
Chapter 5 deals with incidents during transport.
Chapter 6 deals with formalities at the office of destination.
Note:
It is important to note that the expression “transit declaration” has two meanings. Firstly “transit declaration” means the declaration whereby a person indicates in the prescribed form and manner a wish to place goods under the transit procedure and secondly, it means the document used as a transit declaration. i.e. the required “copies of the SAD”. In the following chapters the expression ‘transit declaration’ is used in the first meaning, the prescribed form being the SAD.
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CHAPTER 3 THE STANDARD TRANSIT DECLARATION
1.
Introduction
Introduction
This chapter describes the fallback procedure based on the use of the SAD as the transit declaration.
Paragraph 2 gives the general theory and legislation concerning a standard transit declaration.
Paragraph 3 describes the standard transit declaration procedure from the loading of the goods through to the completion and signing of the declaration.
Paragraph 4 deals with specific situations concerning the transit declaration procedure.
Paragraph 5 covers exceptions to the general rules.
Paragraph 6 is reserved for specific national instructions.
Paragraph 7 is reserved for the use of customs administrations.
Paragraph 8 contains the Annexes to chapter 3.
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2.
General theory and legislation
The transit declaration is the customs declaration for placing or allowing goods to be placed under the transit procedure.
Legal sources
The legal sources for the standard transit declaration procedure using the SAD are:
· Article 12 (2)of the SAD Convention;
· Article 5, Annex II of the SAD Convention;
· Articles 3(b), (u), 20, 22 Appendix I, Convention;
· Appendix III Convention:
Title III, article 5 and 6,;
Annex B6
Annex B4 and B5;
· - Articles 4(17), 62, CC ;
· - Articles 205(1)-217 IPC;
· - Articles 344, 353-353a IPC;
· - Annex 37 , IPC;
· - Annex 38, 44a and 45 IPC.
3.
The declaration procedure
This paragraph gives information about:
· the loading of goods (paragraph 3.1.);
· the transit declaration (paragraph 3.2);
· the form and completion of the transit declaration (paragraph 3.2.1.);
· SAD BIS forms (paragraph 3.2.2.);
· loading lists, form, completion and use (paragraph 3.2.3.);
· mixed consignments (paragraph 3.2.4.);
· signing the transit declaration (paragraph 3.2.5.)
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3.1. Loading
Loading
For the purposes of the transit procedure, loading means putting goods on a single means of transport, to be dispatched from one office of departure to one office of destination, under a transit declaration60.
Single means of transport
Article 20 Appendix I Convention
Article 349 IPC
The following is regarded as constituting a single means of transport on condition that the goods carried are to be dispatched together:
· a road vehicle accompanied by its trailer(s) or semi-trailer(s);
· a line of coupled railway carriages or wagons;
· boats constituting a single chain;
· containers loaded on a single means of transport.
Each transit declaration can only cover goods loaded on a single means of transport for carriage from one office of departure to one office of destination.
If a consignment is split between two means of transport, a separate transit declaration is needed for each means of transport, even though all the goods are travelling between the same office of departure and destination.
On the other hand, a single means of transport can be used for loading goods at more than one office of departure and for unloading at more than one office of destination.
If goods are loaded on a single means of transport at more than one
60 In case of individual parcels that are placed under the transit procedure, there is no direct relation between the parcel and the means of transport. In that case, any identification measures are applied to the parcel.
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office of departure, a transit declaration must be initiated at each office of departure, to cover the goods loaded at that office.
3.2. Transit declaration
3.2.1. Form and completion of the transit declaration
SAD
The SAD consists of numbered copies as follows:
· an 8-page copy set consisting of consecutively numbered copies ( copy 1 to copy 8); or,
· a 4-page copy set consisting of consecutively numbered copies
(copies 1/6, 2/7, 3/8 and 4/5).
The SAD may be supplemented, where necessary by continuation SAD – BIS forms. These forms are numbered like the normal copy sets:
· 8-page copy set consisting of copies 1 BIS to 8 BIS
· 4-page copy set consisting of copies 1/6 BIS, 2/7 BIS, 3/8 BIS and 4/5 BIS.
Further information on these SAD BIS forms and loading lists is given in paragraphs 3.2.2 and 3.2.3 respectively.
Copies for transit declaration
For the transit declaration three copies of the SAD are to be used: viz. copies nos. 1, 4 and 5.
4 page set SAD
· copy no 1 is retained by the office of departure after the declaration is registered;
· copy no 4 accompanies the goods to the office of destination
and is retained there;
· copy no 5 accompanies the goods to the office of destination which returns it to the country of departure after the end of the transit procedure.
Where a 4-page copy set is being used for the transit declaration, two sets shall be used: copies no 1 and no 4 of one set and copy no.
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5 of the other set. In each set the numbers of the copies not being used should be indicated by striking out in the margin the number of the copy not being used, e.g. on copy 1/6 where the number 6 is crossed out means that copy no 1 is being used.
Technical requirement
Appendix III, Title I, article 3,5 Convention,
Article 215 IPC Paper
The SAD forms used as the transit declaration shall fulfil the following technical requirements, except where the declaration is made by computer.
A SAD which is used as a transit declaration shall be printed on paper that is:
· self-copying;
· suitable to writing purposes
· at least 40 g/m2 in weight;
· sufficiently opaque for the information on one side not to affect the legibility of the information on the other side;
· strong enough not to be torn or creased easily under normal
use;
· white in colour and printed in green ink.
The boxes which are mandatory for transit shall have a green background.
The size of the forms shall be 210 by 297 millimetres, with a maximum tolerance of 5 millimetres less and 8 millimetres more on the length.
Colour coding
The SAD shall be colour-coded as follows:
· 8-page copy SAD set and 8-page set SAD BIS forms:
- the right hand edge of copies nos. 1, 2, 3 and 5 shall have a continuous margin of red, green, yellow and blue respectively;
the right hand edge of copies nos. 4, 6, 7 and 8 shall have a broken
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margin of blue, red, green and yellow respectively;
● 4-page copy set SAD and 4-page set SAD BIS forms:
- the right hand edge of copies nos. 1/6, 2/7, 3/8 and 4/5 shall have a continuous margin, and to the right of this a broken
margin, of red, green, yellow and blue respectively.
The width of the continuous margins shall be approximately 3 millimetres. The broken margin shall be a line of squares of a side measurement of 3 millimetres each separated by spaces of 3 millimetres.
Computerised declaration
Annex B6, Title I, point A, Appendix III, Convention
Article 205 IPC
Annex 37,Title I, point A, IPC
The general rule is that transit declarations will be drawn up on the SAD either in written form, by hand, by using a typewriter, or printed out by a computerised declaration processing system. However, printing of the SAD by means of official or private sector data processing systems, if necessary on plain paper, may be allowed subject to certain conditions.
When forms are completed using a typewriter or a mechanographical or a similar process, the forms should be inserted in the machine in such a way that the first letter of the details to be shown in box No. 2 will be in the small box in the top left hand corner of box no. 2.
Forms may also be completed legibly by hand, in ink and in block letters.
Completion of a SAD
To complete a transit declaration all mandatory boxes of the copies of the SAD shall be completed while others are optional. Instructions on the completion of a SAD are in annexes 37 and 38 IPC.
Only the first (top) copy of the SAD is required to be completed. As the document used must be self-copying the details will appear on
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the other copies.
Further information on the self-copying process is in annexes 35 and 36 IPC.
Language
Transit declarations shall be drawn up in one of the official languages of the Contracting Parties which is acceptable to the competent authorities of the country of departure.
In order to avoid delays at the office of departure/destination (or office of transit) it is important that operators correctly complete the SAD.
The office of departure is obliged to ensure that the SAD is correctly and legibly completed and that a clear imprint of the stamp of the office of departure is applied to the declaration.
Boxes for transit Maximum list
The maximum requirement in transit is to complete boxes: 1 (third sub-division), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 26, 27, 31, 32, 33 (first sub-division), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 (i.e. except for box 26, those with a green background). Further details are in annex 37 IPC.
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Errors in the completion of a SAD
Article 28, Appendix I, Convention
Article 12(5), Apendix III, Convention
Article 65, CCC
Erasures or overwriting are not permitted. All corrections shall be made by striking out the incorrect particulars, and where appropriate, by adding those required, and shall be initialled by the person making them. Such corrections shall be endorsed by the customs authorities. In some cases the customs authorities may require the presentation of a new declaration.
However no correction shall be permitted where the competent authorities have indicated after receiving the transit declaration that they intend to examine the goods, or have established that the particulars are incorrect or have already released the goods.
3.2.2. SAD-BIS forms
Article 22, Appendix I, Convention
Article 208 IPC
The SAD may be supplemented where necessary by one or more continuation sheets known as SAD-BIS forms.
Use of SAD – BIS forms
Completion of SAD – BIS forms
Title III, Annex B6, Appendix III, Convention
Annex 37, IPC
SAD-BIS forms can be used in the following circumstances:
1. Where the transit declaration relates to more than one item; or,
2. Where a consignment contains both T1, T2 and T2F goods; SAD-BIS forms are then used (like loading lists) for recording the details of the goods of each customs status (T1, T2 or T2F). The SAD must in addition contain a summary of the SAD-BIS forms used for the goods of each customs status.
SAD-BIS forms are a part of the transit declaration and have to fulfil the same technical requirements.
They must be completed in accordance with the instructions for completion of the SAD form, but:
in the case of mixed consignments (where the symbol ‘T’ appears in the third subdivision of box no. 1 of the SAD), the
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symbol “T1bis”, “T2bis” or “T2Fbis”, as appropriate, will be entered in the third subdivision of box no.1 “Declaration” of the SAD-BIS form.
• the use of box no. 2 ”Consignor/Exporter” and box no.8
“Consignee”(box no.2/8 of the four page set) of the SAD-BIS form is optional for the Contracting Parties and need only show the name and, if any, the identification number of the person concerned.
Unless the consignment is mixed, any boxes 31 for description of goods which have not been used must be struck through to prevent their later use.
Note: a combination of SAD-BIS forms and loading lists cannot be used.
3.2.3. Loading lists, form and completion
Loading lists as the descriptive part of the SAD
Loading lists may be used as the descriptive part of the SAD. They must comply with the specimen in Annex B4 Appendix III Convention and Annex 45 IPC, unless an authorisation to use a loading list of a special type (Article 385 IPC revoked by Reg 1192/2008) is held. For more information on the loading list of a special type see Part VI .
The use of loading lists shall not affect obligations concerning the dispatch / export procedure or any procedure in the participating country of destination or concerning the forms used for such formalities.
Only the front of the forms may be used as a loading list.
Technical requirements
Annex B5,
The paper used for the loading lists shall be dressed for writing purposes and weigh at least 40gm2, its strength shall be such that in
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Appendix III, Convention
Annex 44a IPC
normal use it does not easily tear or crease.
Loading lists must:
bear the heading “Loading List”;
contain a box measuring 70 x 55mm divided into a top part measuring 70 x 15mm for the insertion of the symbol “T” followed by one of the necessary endorsements and a lower part measuring 70 x 40mm for insertion of other necessary references;
Contain columns set out in the following order and bearing the following headings:
- Serial No;
- Marks, numbers, number and kind of packages, - Description of goods;
- Country of dispatch/export;
- Gross mass in kilograms;
- Reserved for the administration;
The width of the columns may be adapted as necessary. However the width of the columns headed “Reserved for the administration” shall be not less than 30mm. Spaces other than those referred to above may also be used.
The loading lists should be made out in the same number of copies as the transit declaration form to which it relates.
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Where two or more loading lists accompany a single SAD, each must bear a serial number allocated by the principal. The total number of accompanying loading lists will be shown in Box 4 “loading lists” of the SAD.
Note: A combination of loading lists and SAD-BIS forms cannot be
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used.
3.2.4. Mixed consignments
Mixed consignment
Article 23, Appendix I, Convention
Article 351 and Annex 37d, IPC
In the case of consignments comprising of non-Community goods moving under the T1 transit procedure and Community goods moving under the T2/T2F transit procedure covered by a single transit declaration, the SAD will have either separate SAD-BIS forms (see 3.2.2.) or loading lists (see 3.2.3) attached to it. The SAD provides common information and a summary of the SAD-BIS forms or loading lists used for the goods of different status. Each SAD-BIS form or loading list contains goods of the same customs status.
Alternatively, separate SADs may be made out (for example: a T1 SAD for non-Community goods and a T2 or T2F SAD for Community goods).
Note: it is possible that Community goods which are not placed under transit (and moving within the Community customs territory) are transported in the same means of transport as goods that are placed under transit. In that case the transit declaration only covers the goods placed under transit (for more information on mixed consignments see Part IV, chapter 2, paragraph 3.8.1).
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3.2.5. Signing of the transit declaration
Article 24, Appendix I Convention.
Article 199,
By signing the declaration the principal takes responsibility for the accuracy of the information given in the declaration, the authenticity of the documents attached and compliance with all the
258
paragraph 1 IPC
obligations relating to the placing of the goods in question under the transit procedure.
TRADE
The principal himself or his authorised signatory shall sign the transit declaration in box 50 of the SAD.
Replacement of hand-written signature
Annex V, Appendix I, Convention
Article 4b and article 199, paragraph 2 IPC
Replacement of the hand-written signature by an electronic signature may be authorised if the formalities are completed using public or private computer systems. The competent authorities may grant this facility to traders who meet certain technical and administrative conditions, which will be laid down in the authorisation. In such cases an electronic signature will replace the hand-written signature and will have the same legal effect as a hand-written signature.
Waiver of
signature
Authorised consignors may be authorised not to sign the transit declaration, subject to the provision of a written undertaking acknowledging that they will act as principal for all transit operations carried out under cover of transit declarations bearing their special stamp.
Further information on this procedure, which is considered a simplification of the standard transit procedure, is in Part VI.
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4.
Specific situations (pro memoria)
4.1. Rules applicable to goods with packaging
The following rules should apply to goods with packaging:
a) Non-Community goods with packaging not having Community
status
A single T1 declaration is to be completed for the goods and their packaging.
b) Non-Community goods with packaging having Community
status
In all cases a single T1 declaration is to be completed for the goods and their packaging.
Article 340c(3) IPC
c) Community goods referred to in Article 340c(3) IPC with
packaging not having Community status
A single T1 declaration is to be completed for the goods and their packaging.
However, when such products instead of being exported from the customs territory as specified are released for free circulation, Community treatment may be applied to them only on production of a T2L document issued retrospectively.
Leaving aside the consideration of the possible repayment of the export refund on agricultural products, such a T2L document may be obtained only following payment of the CCT duty applicable to the packaging.
(() Community goods with packaging not having Community status
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1) Exported from the customs territory
• Exported to a third country, other than EFTA
A T1 declaration is to be completed for the packaging so that, if the packaging is put into free circulation, it does not wrongfully benefit from Community treatment. This document must bear one of the following endorsements:
BG
Общностни стоки
CS
zboží Společenství
DA
DE
EE
fælleskabsvarer Gemeinschaftswaren Ühenduse kaup
EL
ES
FR
IT
κοινοτικά oú
mercancías communitarias marchandises communautaires merci comunitarie
LV
Kopienas preces
LT
Bendrijos prekės
HU
közösségi áruk
MT
Merkanzija Komunitarja
NL
PL
communautaire goederen towary wspólnotowe
PT
RO
mercadorias comunitárias Mărfuri comunitare
261
SI
skupnostno blago
SK
Tovar Spoločenstva
FI
SV
yhteisötavaroita gemenskapsvaror
EN
HR
Community goods Roba Zajednice
• Exported to an EFTA country
A single T1 declaration is to be completed for the goods and their packaging. This must bear the endorsements "Community goods" as shown above and "T1 packaging" as shown below.
2) Consigned to another Member State in the case referred to in
Article 163 (1) of the Code
A single T2 declaration is to be completed for the goods and their packaging after payment of the customs duty applicable to the packaging.
Where the person concerned does not wish to pay customs duty on the packaging, the T2 declaration must bear one of the following endorsements:
BG
CS
Т1 колети obal T1
DA
DE
EE
T1 emballager T1-Umschließungen T1-pakend
EL
ES
συσκευασία T1 envases T1
262
FR
IT
LV
emballages T1 imballaggi T1 T1 iepakojums
LT T1 pakuotė
HU
T1 göngyölegek
MT Ippakkjar T1
NL
PL
T1-verpakkingsmiddelen opakowania T1
PT embalagens T1
RO Ambalaje T1
SI pakiranje T1 SK Obal T1
FI
SV
T1-pakkaus T1-förpackning
EN
HR
T1 packaging T1 pakiranje
3) Consigned to another Member State in cases other than those
referred to in (2) above.
No Community transit declaration need be completed following payment of the customs duty applicable to the packaging.
Should the person concerned not wish to pay the customs duty applicable to the packaging, it must then be placed under the T1 procedure.
(e) Mixed consignment
1) Consignments which include in a single package goods under
the T1 procedure and goods under the T2 procedure.
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Separate declarations are to be made in accordance with the status of the contents. In box 31, quantities of split consignments must be shown as well as, in the upper portion of this box, the description and numbers of other documents completed for the mixed consignments in question. The declarations must bear one of the following endorsements:
BG
Общностни колети
CS
obal Společenství
DA
fælleskabsemballager
DE
gemeinschaftliche Umschließungen
EE
Ühenduse pakend
EL
κοινοτική συσκευασία
ES
envases comunitarios
FR
emballages communautaires
IT
imballaggi comunitari
LV
Kopienas iepakojums
LT
Bendrijos pakuotė
HU
közösségi göngyölegek
MT Ippakkjar Komunitarju
NL
communautaire verpakkingsmiddelen
PL
opakowania wspólnotowe
264
PT
embalagens comunitárias
RO
Ambalaje comunitare
SI
skupnostno pakiranje
SK
Obal Spoločenstva
FI
yhteisöpakkaus
SV
gemenskapsförpackning
EN
Community packaging
HR
Pakiranje Zajednice
If the mixed consignment is packed in T1 packaging, a single T1 declaration is to be completed for the goods and their packaging.
2) Mixed consignments which include in a single package goods
under the T1 procedure and goods moving outside the transit procedure
A single declaration is to be used. In box 31, the quantities and types of goods in split consignments under the T1 procedure must be shown as well as one of the following endorsements:
BG Стоки не обхванати от транзитен режим
CS
zboží není v režimu tranzitu
DA varer ikke omfattet af forsendelsesprocedure
DE
nicht im Versandverfahren befindliche Waren
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EE
Kaubad ei ole transiidi protseduuril
EL
Eoúεκτός διαδικασίας διαμετακόμισης
ES
mercancías fuera del procedimento de tránsito
FR
marchandises hors procédure de transit
IT
merci non vincolate ad una procedura di transito
LV
Precēm nav piemērota tranzīta procedūra
LT
Prekės, kurioms neįforminta tranzito procedūra
HU nem továbbítási eljárás alá tartozó áruk
MT Merkanzija mhux koperta bi proċedura ta' transitu
NL
geen douanevervoer
PL
towary nie przewożone w procedurze tranzytu
PT
mercadorias não cobertas por um procedimento de trânsito
RO Mărfuri neplasate în regim de tranzit
SI
blago, ki ni krito s tranzitnim postopkom
SK
Tovar nie je v tranzitnom režime
FI
tavaroita, jotka eivät sisälly passitusmenettelyyn
SV
varor ej under transitering
EN
goods not covered by a transit procedure
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HR Roba koja nije u postupku provoza
4.2. Goods in passenger-accompanied baggage
Article 323 IPC
Administrations are required to apply the provisions of Article 323
of the IPC (establishing the Community status) in case of goods in passenger-accompanied baggage not intended for commercial use.
However, on entry into the customs territory of the Community, passengers coming from third countries may place the goods under the Community transit procedure.
4.3. Transport of Community goods to, from, or via an EFTA country
When goods are carried into or through the territory of one or more EFTA countries it is advisable to follow the following rules in order to secure prompt border crossings:
a) When goods are carried between two points situated
within the Community across the territory of one or more EFTA countries, or from the Community into the territory of an EFTA country, it is advisable to place them under the Community/common transit procedure at the competent office where the principal is established, or where the goods are loaded for carriage under the Community/common transit procedure, or at the latest before the joint Community /EFTA frontier zone in order to avoid delays at the border crossings. Similarly, it is advisable to end movements under the Community/common transit procedure outside the Community /EFTA frontier zone wherever possible.
b) The competent authorities of the Member States and
of the EFTA countries shall ensure that the economic
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Art. 163 CCC/Art. 2 Convention
Art. 161 CCC Art. 787 ff IPC
operators concerned are officially and suitably informed about the provisions and are made aware of the advantages of the application of the provisions of paragraph a), in order to avoid as far as possible practical difficulties at Community /EFTA borders.
Transit through the territory of an EFTA country
The movement of Community goods from one point in the Community to another via an EFTA country may take place under the T2(F) or T1 transit procedure (see Part I, paragraph 4.1.2.1.).
Movement of Community goods to an EFTA country
Where Community goods are exported to an EFTA country and a transit declaration is issued following the export procedure, the transit declaration shall bear the following endorsement:
· the code "DG2 "- Export” (NCTS) or,
· when the fallback procedure is used, the mention "Export" on all copies of the transit documents/ TAD (box 44)
When Community goods are transported under the rail simplified procedure from a railway station in the customs territory of the Community to a destination railway station in an EFTA country, it is a matter of exportation. However if the goods are to be re-consigned from the EFTA country to a part of the customs territory of the Community, the operation should not be regarded as an exportation if the operator
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Article 2 (3b) Convention
Article 9 Convention
proves that it is a matter of an intra-Community delivery. This proof can be provided in particular by the production of an invoice bearing the VAT registration numbers of the consignor and consignee as laid down in Directive 2006/112/EC, or by the production of the electronic administrative document as laid down in Directive 2008/118/EC.
Re-consignment of Community goods from an EFTA country
a) Community goods which have been brought into the
territory of an EFTA country under the T2 procedure may be re-consigned under that procedure provided that:
i) they remained under the control of the customs
authorities of that country to ensure that there is no change in their identity or state;
ii) they have not been placed, in that EFTA
country, under a customs procedure other than transit or warehousing* except when the goods were temporarily admitted to be shown at an exhibition or similar public display;
* In case of goods that were warehoused, the re-consignment must take place within a period of five years (or goods falling within Chapters 1-24 of the Harmonised System and warehoused for less than six months) on condition that the goods were stored in special spaces and having received no treatment other than that needed for their preservation in their original state, or for splitting up consignments without replacing
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Art. 9(4) Convention
Art. 2(1)d and Art. 30 Directive 2006/112/EC
Art. 4 No. 8 CCC
the packaging and that any treatment has taken place under customs supervision
iii) the T2(F) declaration accepted or equivalent
issued by an EFTA country shall bear:
a reference to the MRN in box 40 of the corresponding T2 (F) declaration (or equivalent) certifying the Community status of goods under which the goods arrived into the EFTA country and, where appropriate;
• indicate that the previous procedure in the Community before starting the T2 (F) transit operation was an export procedure by using:
· the code "DG2 - Export” (NCTS); or
· when the fallback procedure or equivalent
document is used, the mention "Export" on all copies of the transit documents/TAD (box 44)
This clearly indicates to the EU country of re-entry that the goods are Community goods previously exported and that the import VAT shall be collected for those goods when re-entering the Community. The special endorsement "DG2 – Export" (or "Export" in, for example, box 44) is not required when the goods were not exported (i.e. intra-Community supply).
b) In the case of export without a transit procedure the
EFTA countries cannot issue a T2 (F) as there was no previous transit declaration. Consequently, re-consignment must be effected under the cover of a T1. On re-entry into the Community the consignment must
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be treated as an importation of non-Community goods.
Action on re-entry of re-consigned goods into the Community
i) When Community goods are re-consigned from a
EFTA country to a destination in the Community, they are transported under the cover of a T2 (F) declaration or equivalent (e.g. consignment note CIM-T2).
ii) In order to determine, in the Member State of
destination, whether it is a supply - intra-Community acquisition which has been interrupted in an EFTA country or a re-importation following a definitive or temporary exportation from the Community, the following rules must be observed :
Art. 186(8)(b) IPC
1. The goods and the T2 (F) declaration or equivalent
must be presented to the customs office of destination in order to complete the transit operation.
2. It is the responsibility of this office to decide if the
goods can be released immediately or must be placed under a customs procedure.
3. The goods shall be released immediately in the case
where the T2 (F) declaration or equivalent does not bear a reference to a previous export from the Community (see above).
In cases of doubt the office of destination may require evidence from the consignee (e.g. by the production of an invoice with the VAT registration numbers of the consignor and consignee in accordance with the
271
provisions of Directive 2006/112/EC as amended, or by the production of the electronic administrative document (e-AD) in accordance with the provisions of Directive 2008/118/EC).
4. The goods must be assigned to a customs approved
treatment or use with all the consequences which follow (payment of import VAT and internal taxes where necessary):
- when there are notations on the T2(F) declaration or equivalent that it is an operation following an exportation from the Community (indicated by the code "DG2- export" (NCTS) or, in all other cases, the notation "Export" (box 44) ) as provided for in Article 793b of IPC and repeated in accordance with the provisions of Article 9 (4) of the Convention on common transit, or - when the consignee or his representative cannot prove to the satisfaction of the service that it is an intra Community supply.
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4.4. Duplicates
In the event of the theft, loss or destruction of a transit declaration, a T2L document or a control copy T5, a duplicate may be issued.
The duplicate may be issued:
· on the request of a customs authority;
· on the request of an interested party after investigation by the customs office concerned.
The duplicate must bear in bold letters the word "DUPLICATE", the stamp of the customs office which issued the duplicate and the signature of the competent official.
5.
Exceptions (pro memoria)
6.
Specific national instructions (reserved
7.
Restricted part for customs use only
8.
Annexes
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8.1. Explanatory note on completing the boxes of the SAD Boxes for economic operators
I. Formalities in the country of departure
Box 1: Declaration
Only the third subdivision of this box shall be completed. The following symbols, as appropriate, will be inserted in the third subdivision of this box:
T1: to cover the movement of non-Community goods within the Community and to/from the Community and the EFTA countries, as well as between the EFTA countries themselves. T1 is also used to cover the movement of Community goods in certain circumstances.
T2: for the transportation of Community goods where required;
T2F: for Community goods consigned to/from/between the non-fiscal territories of the Community;
T-: for the transportation of mixed consignments of T1 and T2 goods. In this case, the goods
will be specified in separate SAD-BIS forms or loading lists for each status category of goods. The blank space after the symbol T should be struck through to prevent the insertion of any additional digits or numbers.
Note: where the symbols T1, T2, T2F, T1bis, T2bis, T2Fbis, as appropriate, have been omitted the goods shall be deemed to have been placed under the T1 procedure.
Box 2: Consignor/Exporter
Completion of this box is optional for the Contracting Parties.
The full name and the address of the consignor/exporter concerned shall be entered.
The Contracting Parties may add to the explanatory note the requirement to include a reference to the identification number allocated by the competent authorities for tax, statistical or other purposes.
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Where consignments are grouped, the word “Various” in the appropriate language, may be entered in this box and the list of consignors may be attached to the declaration.
Box 3: Forms
Enter the serial number of the set and the total number of sets of and continuation sheets used. For example, if there is one SAD and two SAD-BIS forms, 1/3 shall be entered on the SAD, 2/3 on the first SAD-BIS form and 3/3 on the second SAD_BIS form.
If the declaration only refers to one item (i.e. when only one ‘goods description’ box has to be completed) nothing is entered in box 3, but the figure “1” is entered in box 5.
If two sets of four copies are used instead of one set of eight copies, the two sets are considered to constitute one set for the purpose of establishing the number of forms.
Box 4: Number of loading lists
The total number of loading lists or descriptive commercial lists attached, if any, will be entered.
Box 5: Items
The total number of items declared on the SAD will be entered here. The number of items corresponds to the number of boxes 31 to be completed.
Box 6: Total packages
Completion of this box is optional for the Contracting Parties.
The total number of packages (pallets, cartons, coils, etc.) making up the consignments in question shall be entered here.
Box 8: Consignee
The full name and address of the person(s) or company(s) to whom the goods are to be delivered (consignee) shall be entered here. Where consignments are grouped, theword ‘various’, in the appropriate language, may be entered in this box and the list of consignees may be attached to the SAD.
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The Contracting Parties may allow this box to be left blank if the consignee is established outside the territory of the Contracting Parties (i.e. Community/EFTA country).
The identification number need not be shown at this stage.
Box 15: Country of dispatch/export
The name of the country from which goods are to be dispatched/exported shall be entered.
Box 17: Country of destination
The name of the country of destination shall be entered.
Box 18: Identity and nationality of means of transport at departure
The details as follows shall be entered:
in the first subdivision, the means of identification, for example the registration number(s) or name of the means of transport (lorry, ship, railway wagon, aircraft) on which the goods are directly loaded on presentation at the office of departure;
• in the second subdivision, the nationality of the means of transport, using the codes
laid down for that purpose.
If the means of transport is made up of several means of transport, the nationality of the means of transport, which provides propulsion, shall be entered.
For example, where a tractor and a trailer with different registration numbers are used, enter the registration numbers of both tractor and trailer, and the nationality of the tractor.
LORRIES
the vehicle’s registration number shall be entered
CONTAINERS
the container’s number shall not be entered in this box, but in box 31. Details of the vessel or vehicle which is transporting the container shall be entered in box18.
SHIP
the name of the ship shall be entered
AIRCRAFT
the aircraft’s registration letters shall be entered
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RAIL
The railway carriage’s number shall be entered. Details of the nationality shall not be entered.
For demountable bodies on railway carriages the demountable body’s number shall be entered in box 31, as a demountable body is considered to be a container.
FIXED TRANSPORT INSTALLATIONS
Details of the registration number or nationality shall not be entered.
In other cases, declaration of the nationality is optional for Contracting Parties.
Box 19: Container (Ctr)
This box is optional for the Contracting Parties.
Enter one of the following codes to give the presumed situation at the border of the Contracting Party in whose territory the office of departure is located, as known at the time the goods are placed under the transit procedure.
The applicable codes are:
“0”-where the goods are not carried in a container; “1” - where the goods are carried in a container.
Box 21: Identity and nationality of the active means of transport crossing the border
Entering the means of identification (e.g. registration number or name) is optional for the Contracting Parties.
The nationality of the active means of transport is obligatory.
However, where goods are carried by rail or moved by fixed installation, do not enter for the registration number or nationality.
Enter the appropriate code for the type (lorry, ship, railway wagon, aircraft, etc.) and the means of identification (e.g. registration number or name) of the active means of transport (i.e. the means of transport providing propulsion) which it is presumed will propel the consignment across the external border of the Contracting Party where the office of departure is located. Then enter the code for the nationality of the means of transport, as known at the time the goods were placed under the transit procedure.
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Where combined transport or several means of transport are used, the active means of transport is the unit which provides propulsion for the whole combination. For example in the case of a lorry on a sea-going vessel the active means of transport is the ship; and where a combination of a tractor and a trailer is used, the active means of transport is the tractor.
Box 25: Mode of transport at the border
This box is optional for the Contracting Parties.
Using the following codes enter the mode of the active means of transport on which the goods will leave the territory of the Contracting Party in which the office of departure is located.
The applicable codes are:
A: 1-figure code (obligatory);
B: 2-figure code (second digit optional for the Contracting Parties)
A B STANDING FOR
1
2
3
4
5
7
8
9 10
12
16
17
18
20
23
30
40
50
70
80
90 Maritime transport
Railway wagon on sea-going vessel Powered road vehicle on sea-going vessel Trailer or semi-trailer on sea-going vessel Inland waterway vessel on sea-going vessel Rail transport
Road vehicle on rail-wagon
Road transport
Air transport
Postal consignments
Fixed transport installation
Inland waterway transport
Own propulsion
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Box 26: Mode of transport inland
This box is optional for EU Member States in respect of Community transit.
Using the appropriate Community codes (as given for box 25), enter the mode of transport upon departure.
Box 27: Place of loading
This box is optional for the Contracting Parties.
Enter, using the appropriate code where available, the place where the goods are to be loaded onto the active means of transport on which they are to cross the border of the Contracting Party in whose territory the office of departure is located, as known at the time the goods are placed under the transit procedure.
Box 31: Packages and description of goods, marks and numbers, container No(s), number and kind
The marks, numbers, number and kind of packages shall be entered, or, in the case of unpackaged goods, the number of such goods covered by the declaration or the word ‘bulk’ shall be entered.
In all cases the normal trade description shall be entered but this description must include all the details needed to allow identification of the goods.
If completion of box 33 is mandatory, the description of the goods shall be sufficiently precise to enable the correct classification of the goods.
Box 31 shall also contain the particulars required under any specific rules (e.g. excise duties) which might apply.
If containers are used, their identification marks shall be entered.
Box 32: Item number
Enter the number of the item in question in relation to the total number of articles declared in the forms and SAD-BIS forms used, as decribed in the note to box 5.
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If the declaration covers one item only, this box need not be completed as the figure ‘1’ should already have been entered in box 5.
Box 33: Commodity code
This box must be completed where:
the same person makes a transit declaration at the same time as, or following, a customs declaration which includes a commodity code; or
a transit declaration covers goods mentioned in the ‘list of goods involving greater risk of fraud’ (Annex I to Appendix I Convention procedure/ Annex 44cof IPC).
• in the Community, where required by Community legislation.
Enter the HS code for the goods, made up of at least six digits. However, where Community legislation so provides, the Combined Nomenclature heading shall be used.
In T2 and T2F transit declarations made in an EFTA country this box need not be completed unless the preceding transit declaration includes a commodity code. If it does, give the code entered in the corresponding declaration.
In all other cases the use of this box is optional.
Box 35: Gross mass
Enter the gross mass, in kilograms, of the goods described in the corresponding box 31.
The ‘gross mass’ means the total weight of the goods including all packing but excluding containers and other transport equipment.
As a general rule, where the gross mass exceeds 1 kilogram and includes a fraction of a unit (kilogram), the figure entered in this box may be rounded as follows:
Fraction from 0.001 to 0.499: rounded down to the nearest kilogram
Fraction from 0.500 to 0.999: rounded up to the nearest kilogram.
If the declaration covers several kinds of goods it is sufficient to enter the total weight in the first box 35, leaving box 35 of supplementary sheets, blank.
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Box 38: Net mass
This box is optional for the Contracting Parties. However, in the case of Community transit, this information should be given where Community rules require it.
The net mass, in kilograms, of the goods described in the corresponding box 31 is entered here. The ‘net mass’ means the weight of the goods themselves excluding any form of packing.
Box 40: Summary declaration/previous document
Give the reference for the previous customs destination or corresponding customs documents.
In cases where more than one reference has to be entered, the word ‘Various’ may be entered in this box and a list of the references concerned may accompany the transit declaration.
Box 44: Additional information, documents produced, certificates and authorisations
This box shall contain information necessary in respect of special regulations that might apply in the country of dispatch/export together with the reference numbers of the documents produced in support of the declaration (e.g. the serial number of the T5 control copy, the export licence or permit number, the data required under veterinary and phytosanitary regulations, the bill of lading number, etc.).
In the case of goods involving greater risk of fraud, or where the customs authorities or the principal consider it necessary, an itinerary shall be prescribed. Details of at least the countries to be transited shall be entered. Where an exemption from the requirement of a prescribed itinerary has been authorised, the endorsment ‘Prescribed itinerary waived’ shall be entered.
The sub - division “Additional information code” (AI) shall not be completed.
Box 50: Principal and authorised representative, place, date and signature
The principal’s name (full name of the person or company) and full address shall be entered as well as the identification number, if any, allocated by the competent authorities. If
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appropriate, the full name (person or company) of the authorised representative who signs on behalf of the principal shall be entered.
Subject to any specific provisions on the use of computerised systems, the original of the handwritten signature of the person concerned must appear on the SAD copy no.1, which is to be kept at the office of departure. If this is a legal person, the signatory shall add after his signature his full name and the capacity in which he is signing.
Box 51: Intended offices of transit (and countries)
The intended offices of entry into each Contracting Party whose territory is to be transited in the course of carriage shall be entered. Where the operation involves transiting territory other than that of the Contracting Parties, the office of exit by which the means of transport will leave the territory of the Contracting Parties shall be entered.
Offices of transit are listed in the ‘List of offices competent for transit operations’ (http://ec.europa.eu/taxation_customs/dds2/col/col_home.jsp?Lang=en).
After the name of the office the code for the country concerned shall be entered.
The applicable codes are:
Belgium
Bulgaria
The Czech Republic Denmark
Germany
Estonia
Greece
Spain
France
Ireland
Italy
Cyprus
Latvia
BE
BG
CZ
DK
DE
EE
GR
ES
FR
IE
IT
CY
LV
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Box 52: Guarantee
Lithuania Hungary Luxembourg Malta Netherlands Austria
Poland
Portugal Romania Slovenia Slovakia
Finland
Sweden
United Kingdom Croatia
Iceland
Norway Switzerland Turkey
LT
HU
LU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
GB
HR
IS
NO
CH
TR
Enter the appropriate code for the type of guarantee being used in the sub division marked “CODE” as specified in the table below.
Enter the appropriate information as specified in the table below under ‘other entries’, where required.
If the comprehensive guarantee, a guarantee waiver or individual guarantee is not valid for all the Contracting Parties, add ‘not valid for’ followed by the code of the relevant Contracting Party or Parties (see the appropriate codes of box 51).
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Situation Code Other entries
For guarantee waiver
(Article 56 of Appendix I)
For comprehensive guarantee
For individual guarantee by a guarantor
For individual guarantee in cash
For individual guarantee in the form of vouchers
For guarantee waiver
(Article 11 of Appendix I)
For guarantee waiver by agreement (Article 10(2)(a) of the Convention)
For guarantee waiver for the journey between the office of departure and the office of transit (Article 10(2)(b) of the Convention)
For individual guarantee of the type under point 3 of Annex IV to Appendix I 0
1
2
3
4
6
A
7
9 - guarantee waiver certificate number
- comprehensive guarantee
certificate number
- office of guarantee
- reference for the
guarantee undertaking
- office of guarantee
- individual guarantee
voucher number
- reference for the
guarantee undertaking
- office of guarantee
Box 53: Office of destination (and country)
The name of the customs office at which the goods shall be presented in order to end the transit operation shall be entered (office of destination). The offices of destination are shown in the ‘list of customs offices competent to deal with transit operations’. The website address is:
http://ec.europa.eu/taxation_customs/dds2/col/col_home.jsp?Lang=en.
After the name of the office of destination, enter the code of the country concerned. (use the appropriate code from the list shown in box 51).
II. Formalities en route
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Box 55: Transhipment
The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question.
Carriers are reminded that goods can be transhipped only under an authorisation of the competent authorities of the country in whose territory the transhipment is to be made.
Where those authorities consider that the transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse copies 4 and 5 of the SAD.
Box 56: Other incidents during carriage
Box to be completed in accordance with current obligations regarding transit.
In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. Here, endorsement by the competent authorities is not necessary.
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8.2. Self-copying process of the transit declaration forms and the supplementary
forms
Copies of the SAD and the supplementary forms to be used together with the SAD on which the particulars entered in the top copy must appear by a self-copying process
(counting copy no 1)
Box No Copies Box No Copies
I. BOXES FOR THE ECONOMIC OPERATORS
1 1 to 8 32 1 to 8
except the middle subdivision 33 first subdivision on the left
1 to 3 1 to 8
2 1 to 5(1) remaining subdivision
3 1 to 8 1 to 3
4 1 to 8 35 1 to 8
5 1 to 8 38 1 to 8
6 1 to 8 40 1 to 5(1)
8 1 to 5(1) 44 1 to 5(1)
16 1 to 8 50 1 to 8
17 1 to 8 51 1 to 8
18 1 to 5(1) 52 1 to 8
19 1 to 5(1) 53 1 to 8
21 1 to 5(1) 54 1 to 4
25 1 to 5(1) 55 -
27 1 to 5(1) 56 -
31 1 to 8
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II. BOXES FOR THE ADMINISTRATION
C 1 to 8(2) G -
D/J 1 to 4 H -
E/J - I -
1 Under no circumstances may users be required to complete these boxes on copy 5 for the purposes of transit.
2 The country of departure may choose whether these particulars must appear on the copies specified.
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8.3. Self-copying process of the 4-copy transit declaration and the supplementary
forms
Copies of the alternative SAD and the supplementary forms to be used together with the alternative SAD on which the particulars entered in the top copy must appear by a self-copying process
(counting copy no 1)
Box No Copies Box No Copies
I. BOXES FOR THE ECONOMIC OPERATORS
1 1 to 4 32 1 to 4
except the middle subdivision 33 first subdivision on the left
1 to 3 1 to 4
2 1 to 4 remaining subdivision
3 1 to 4 1 to 3
4 1 to 4 35 1 to 4
5 1 to 4 38 1 to 4
6 1 to 4 40 1 to 4
8 1 to 4 44 1 to 4
15 1 to 4 50 1 to 4
16 1 to 4 50 1 to 4
17 1 to 4 51 1 to 4
18 1 to 4 52 1 to 4
19 1 to 4 53 1 to 4
21 1 to 4 54 1 to 4
25 1 to 4 55 -
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27 1 to 4 56 -
31 1 to 4
II. BOXES FOR THE ADMINISTRATION
C 1 to 4 G -
D/J 1 to 4 H -
E/J - I -
F -
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CHAPTER 4 FORMALITIES AT OFFICE OF DEPARTURE
1.
Introduction
This chapter deals with the formalities and procedures at the office of departure.
Paragraph 2 gives the general theory concerning the formalities at the office of departure as well as general information about the legal sources.
Paragraph 3 describes the procedure at office of departure. It deals with matters concerning presentation acceptance, verification and registration of the transit declaration, amendment of the transit declaration and presentation of the guarantee. It also gives information concerning the itinerary, time limit, sealing, and release of the goods.
Paragraph 4 deals with specific situations concerning formalities at the office of departure.
Paragraph 5 deals with exceptions.
Paragraph 6 is reserved for specific national instructions.
Paragraph 7 is reserved the use of customs administrations only.
Paragraph 8 contains the annexes to chapter 2.
2.
General theory and legislation
The transit procedure starts at the office of departure by the presentation of the SAD together with the goods.
The legal sources for procedures described in this chapter are:
• Articles 25 - 33 of the Appendix I of the Convention;
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· Annex II to Appendix I of the Convention;
· Articles 62, 63, 65, 68 - 73 CCC;
· Articles 202, 247, 355-357 IPC;
· Annex 46a IPC
3.
Description of the procedure at office of departure
This paragraph gives information about:
· presentation of the SAD (paragraph 3.1);
· presentation of a guarantee (paragraph 3.2);
· acceptance, registration and endorsement of the SAD (paragraph 3.3);
· amendment of the SAD (paragraph 3.4);
· verification (paragraph 3.5);
· itinerary and prescribed itinerary (paragraph 3.6);
· time limit (paragraph 3.7);
· sealing (paragraph 3.8);
· release of the goods (paragraph 3.9).
3.1. Presentation of the SAD
Article 25and 27, Annex I Convention
Article 62, 63,
CCC and article
202, IPC
The SAD and all accompanying documents shall be presented together with the goods at the office of departure during the days and hours appointed for opening. However, at the request and expense of the principal, they may be presented at other times or at other places approved by the office of departure.
List of customs offices
The office of departure must be competent to deal with transit operations and the type of traffic concerned. A list of customs offices competent to deal with transit operations is found at the
following http://ec.europa.eu/taxation_customs/dds/csrdhome_en.htm.
website:
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3.2. Presentation of a guarantee
Guarantee cover
Article 9 Appendix I Convention
Article 94 CCC
To start a transit movement a guarantee is required (except where this is exempted by law or by authorisation).
Further information on guarantees is in Part III.
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3.3. Acceptance and registration of the transit declaration
Article 27, Appendix I Convention
Article 62, 63 CCC
The office of departure accepts the transit declaration on condition that:
• it contains all the necessary information;
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· it is accompanied by all the necessary documents;
· the goods referred to in the declaration are presented to customs.
An apparently incorrect (or incomplete) SAD shall not be accepted.
The office of departure shall register the transit declaration by putting a registration number in box C „Office of departure” of the SAD and by inserting in box D(/J) of the SAD “Control by office of departure” the details of inspections carried out, seals affixed and time limit allowed, adding his signature and an imprint of the stamp of the office of departure.
The registration system of declarations used in fallback situations must be different from the NCTS system.
3.4. Amendment of the transit declaration
Article 28, Appendix I Convention
Article 65 CCC
The principal may request permission to amend the transit declaration even after customs have accepted it. The amendment may not render the declaration applicable to goods other than those it originally covered.
Amendments shall be made by striking out the incorrect particulars, and where appropriate, by adding those required, and shall be initialled by the person making them. Amendments shall be endorsed by the customs authorities. In some cases the customs authorities may require the presentation of a new declaration. Erasures or overwriting are not permitted.
No amendment shall be permitted where the competent authorities have indicated after receiving the transit declaration that they intend to examine the goods, or have established that the particulars are incorrect or have already released the goods.
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3.5. Verification of the transit declaration
Article 30, Appendix I Convention
Article 68, 69(1) CCC
After acceptance of the declaration customs may carry out the following checks on the basis of risk analysis or at random:
· a documentary check of the declaration and any documents accompanying it,
· an inspection of the goods, and if necessary, removal of
samples for analysis,
· a detailed examination of the goods.
Place of inspection The goods will be examined in the places designated and during the
hours appointed for that purpose. However, customs may, at the principal’s request and expense, carry out the examination of the goods at other places or at other times.
3.6. Itinerary and prescribed itinerary
Article 26, Appendix I Convention
Article 355 IPC
The general rule is that goods entered for the transit procedure must be carried to the office of destination along an economically justified route.
However, in the case of transportation of goods involving greater risk of fraud or when the customs authorities or the principal consider it necessary, a prescribed itinerary shall be specified. Details of at least the countries to be transited shall be entered in box no. 44 of the SAD. Exemption from the requirement to follow a prescribed itinerary can be granted to the principal as a simplification subject to certain conditions (for further details see Part VI paragraph 3.4.).
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Change of prescribed itinerary
Article 36, Appendix I Convention
Article 360 IPC Annex 37d IPC
The prescribed itinerary may be changed during the transit operation. Where there is a change in the itinerary, the carrier is obliged to make the necessary entries in box 56 of copies No 4 and No 5 of the SAD and to present them together with the consignment to the customs authorities of the country in whose territory the means of transport is located. The competent authorities will consider whether the transit operation may continue, take any steps that may be necessary and endorse copies no 4 and no 5 of the SAD document in box G.
Further details on procedures to be followed in the event of incidents occurring during transport are in Part IV, chapter 3, paragraph 3.1.
3.7. Time limit
Article 29, Appendix 1 Convention
Article 356 IPC
The office of departure shall set a time limit within which the goods shall be presented at the office of destination.
The time limit prescribed by the office of departure is binding on the competent authorities of the countries transited during the transit
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operation and cannot be changed by them.
Exceeding the time limit
Where the time limit is exceeded in circumstances which are not the fault of the carrier or principal and which are explained to the satisfaction of the office of destination, it will be deemed that the prescribed time limit has been kept.
3.8. Means of identification
This paragraph is sub-divided as follows::
introduction (paragraph 3.8.1.);
methods of sealing (paragraph 3.8.2.); characteristics of seals (paragraph 3.8.3.);
use of seals of a special type (paragraph 3.8.4.).
3.8.1. Introduction
Article 11(2) Convention
Article 31 Appendix I Convention
Article 72 CCC ,Article 357 IPC, Annex 37d IPC
Ensuring the identification of goods transported under the transit procedure is very important. As a general rule, identification of these goods is ensured by sealing.
Any documents which are used for the identification of the goods should be attached to the SAD and stamped in such a way as to ensure that substitution is not possible.
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Waiver
However, the office of departure can waive the requirement for sealing when the description of goods is sufficiently precise to ensure easy identification of the goods (e.g. by giving engine and chassis number where cars are transported under the transit procedure). This description is to be entered in box no. 31 of the SAD.
Goods involving greater risk
The description of goods should not normally be regarded as a suitable means of identification in the case of:
· goods involving greater risk and listed in annex I to Appendix I Convention/Annex 44c IPC;
· agricultural products which, within the Community, give
entitlement to payments (refunds, premiums, etc.).
Mixed consignments
In the case of goods not subject to the transit procedure being carried together with goods under the transit procedure on the same means of transport, sealing of the vehicle will not normally be done where the identification of the goods is ensured by means of sealing of the individual packages or by a precise description of the goods.
Note: the goods must be clearly separated and labelled in order to easily identify which goods are carried under transit and which are
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not.
Article 31(2) Appendix I Convention
Article 72, CCC and article 357(1) IPC
If the identity of the consignment cannot be ensured by sealing or other means of identification (description) the office of departure may refuse to allow the goods to be placed under the transit procedure.
Article 31(6) Appendix I, Convention
Article 72, CCC
Successive unloading
Seals shall not be broken without the authorisation of the competent customs authorities.
When a vehicle or container has been sealed at the office of departure and successive unloading takes place at several offices of destination situated in different countries, the customs authorities at the intermediate offices of destination where the seals are broken to unload parts of the load must affix new seals and indicate this in box F of copies nos. 4 and 5 of the SAD.
3.8.2. Methods of sealing
Article 11(2) Convention
Article 31(3) Appendix I Convention
Article 72, CCC and Article 357(2) IPC
There are two methods of sealing:
· seal the space containing the goods;
· seal the individual package.
Where sealing the space containing the goods is used, the means of transport must be suitable for sealing.
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3.8.3. Characteristics of seals
All seals used as a means of identification have to comply with specified characteristics and technical specifications.
Characteristics of seals
Annex II, Appendix I Convention
Annex 46A IPC
Seals shall have the following characteristics:
· remain secure in normal use;
· be easy checkable and recognisable;
· be so manufactured that any breakage, attempt to break or removal leaves traces visible to the naked eye;
· be designed for single use, or if intended for multiple use, be so
designed that they can be given a clear, individual identification mark each time they are re-used;
· bear individual identification mark.
Seals shall comply with the following technical specifications:
· the form and dimensions of the seals may vary depending on the method of sealing used but the dimensions must be such as to ensure that identification marks are easy to read;
· the identification marks of seals must be impossible to falsify
and difficult to reproduce;
· the material used must be resistant to accidental breakage and prevent undetectable falsification or re-use.
3.8.4. Use of seals of a special type
Use of seals of a special type
Article 44(1c) and
For the principal to use seals of a special type an authorisation by
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Article 58, Appendix I Convention
Article 372 and Article 386, IPC
Annex 37d
the competent authorities is required.
Use of seals of a special type is a simplification subject to certain conditions (for further details see Part IV, paragraph 3.2.2.).
Where these seals of a special type are used, the principal enters the make, type and number of the seals affixed opposite the heading “seals affixed” in box D(/J) of the SAD. The seals must be affixed before release of the goods.
An authorised consignor whose authorisation stipulates that identification of the goods is achieved by sealing does not require a separate authorisation for the use of seals of a special type.
3.9. Release of goods
After completion of all formalities at the office of departure i.e.:
Article 32, Appendix I, Convention
Article 358 IPC Annex 37d IPC
· proper completion of the appropriate copies of the SAD;
· furnishing of the guarantee, where required (see Part III);
· setting of the time limit;
· setting of a prescribed itinerary, where required;
· acceptance and registration of the declaration;
· verification of the declaration; and
· identification of the consignment;
the goods will be released and the date of release entered in box D(/J) of the copies of the SAD.
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Copies 1,4 and 5 of the SAD
Article 32, Appendix I Convention
Article 359(1) IPC (358 ?)
Copy No 1 of the SAD is retained by the office of departure. The goods placed under the transit procedure are carried to the office of destination under cover of copies No 4 and No 5 of the SAD.
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4.
Specific situations (pro memoria)
5.
Exceptions (pro memoria)
6.
Specific national instructions (reserved)
7.
Restricted part for customs use only
8.
Annexes
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8.1. Endorsement ‘waiver’
BG Освободено
CS Osvobození DA Fritaget
DE Befreiung
EE Loobumine EL Απαλλαγή ES Dispensa FR Dispense HR Oslobodeno IT Dispensa
LV Derīgs bez zīmoga
LT Leista neplombuoti HU Mentesség
MT Tneħħija
NL Vrijstelling
PL Zwolnienie
PT Dispensa
RO Dispensă
SI Opustitev
SK Oslobodenie
FI Vapautettu
SV Befrielse
EN Waiver
IS Undanþegið
NO Fritak
TR Vazgeçme
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8.2. Endorsement ‘satisfactory’
see chapter 6, annex 8.1
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CHAPTER 5 – FORMALITIES AND INCIDENTS DURING TRANSPORT
1.
Introduction
This chapter describes the formalities and incidents during transport for movements under the fallback procedure.
Paragraph 2 gives the general theory and legislation.
Paragraph 3 describes the formalities in the case of incidents during transport and at the office of transit.
Paragraph 4 deals with specific situations.
Paragraph 5 covers exceptions to the general rules.
Paragraph 6 is reserved for specific national rules.
Paragraph 7 is reserved for the use of customs administrations.
Paragraph 8 contains the annexes to chapter 5.
2.
General theory and legislation
The legal sources are in :
- Articles 34 – 36 and 45a Appendix I Convention ;
- Annex B6 Title II, point II, Appendix III, Convention - Articles 13-14 CCC ;
- Articles 359, 360 IPC;
- Annex 37, Title II, point B, IPC.
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3.
Formalities in the case of incidents during transport and at the office of transit
This paragraph gives information about:
· the formalities to be followed in the case of an incident occurring during transport (paragraph 3.1);
· the formalities at the office of transit (paragraph 3.2.).
3.1. Formalities in the case of incidents during transport
Incidents during transport
Action taken by the competent authorities
Article 36 Appendix I, Convention
Article 360 IPC.
If incidents occur during the transportation of the goods that are under the fallback procedure the carrier must inform the nearest competent customs office immediately. Most frequently occurred examples of what might be considered as incidents during transport are:
· the prescribed itinerary cannot be followed;
· the custom seals are accidentally broken ;
· transfer of the goods to another means of transport;
· as a consequence of imminent danger the immediate partial or total unloading of the means of transport.
In case of incidents during transport, the carrier shall without delay make the necessary entries in box no 56 of the SAD, the SAD printout or the TAD and present the consignment to the competent authorities in the country where the incident has occurred. The competent authorities will decide whether the transit operation concerned may continue or not. If the operation may continue the relevant office will endorse the SAD, the SAD printout or the TAD in box 55 and box G, specifying the action taken.
If the seals have been broken outside of the carrier’s control the competent authority will examine the goods and the vehicle. If it is decided to allow the transit operation to continue, a new means of identification shall be applied and the SAD, the SAD printout or the
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TAD shall be endorsed accordingly.
Transfer of goods Transferring of goods to another means of transport can only be done
subject to the permission of the competent authorities at the place where the transfer is to be made. In that case the carrier shall complete box no 55 'Transhipment', of the SAD, the SAD printout or the TAD. This may be done legibly by hand, in ink and in block letters. Where appropriate, customs shall endorse box F of the SAD, the SAD printout or the TAD. Where more than two transhipments have occurred and box F is subsequently full, the information required shall be entered by the carrier in box no 56 of the SAD, the SAD printout or the TAD.
In all cases above, the information concerning the incident including the information on new seals, is indicated accordingly by endorsing the box of field F of the SAD, the SAD printout or the TAD by the competent authority.
Total or partial unloading
Where in the event of imminent danger, the immediate partial or total unloading of the means of transport is required, the carrier shall inform the competent authorities without delay and makes the necessary entries in box no 56 of the SAD, the SAD printout or the TAD. Customs shall endorse box G of the SAD, the SAD printout or the TAD. However, where only the tractor is changed during the journey (without the goods being handled or transhipped), the registration number and nationality of the new tractor shall be entered in box no 56 of the SAD, the SAD printout or the TAD. In this case the endorsement of the competent authority is not necessary.
Incident or
accident
The competent customs authority shall be informed immediately in the event of any other incident or accident affecting the ability of the principal or the carrier to comply with his obligations.
Split consignment Any splitting of a consignment must take place under customs
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control and the transit procedure must be terminated. A new transit declaration must be completed for each part of the consignment.
3.2. Formalities at the office of transit
This paragraph gives information about:
· the office of transit (paragraph 3.2.1);
· formalities at the office of transit (paragraph 3.2.2.)
· change of the office of transit (paragraph 3.2.3.);
· - action in the event of irregularities (paragraph 3.2.4).
3.2.1. The office of transit
The office of transit is a customs office situated at a point of entry or exit. The following table gives the various possibilities for common and Community transit.
Common transit Community transit
Point of entry - into a Contracting Party - into the customs territory of the Community when the goods have crossed the territory of a third country in the course of a transit operation,
Point of exit - from a Contracting Party when the consignment is leaving the customs territory of that Contracting Party in the course of a transit operation via a frontier between that Contracting Party and a third country. - from the customs territory of the Community when a consignment is leaving that territory in the course of a transit operation via a frontier between a Member State and a third country other than an EFTA country.
To facilitate the movement of Community goods between the different parts of the customs territory of the Community when they have to cross the territory of a third country, other than an EFTA country, Member States shall undertake to establish as far as possible when local circumstances permit, special lanes alongside
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their customs offices situated at the external frontier of the Community, reserved for the control of Community goods moving under the cover of a customs document issued in another Member State.
The control of such goods shall be limited to examination of the proof of the Community status of the goods and if necessary the ending of the transport operation, provided the circumstances of that operation do not call for a more detailed examination.
In cases where the above mentioned control does not produce any irregularities, the transport shall be allowed to proceed to its destination.
3.2.2. Formalities at the office of transit
The SAD, the SAD printout or the TAD is presented, together with the goods, to each office of transit. The office(s) of transit may inspect the goods where considered necessary.
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3.2.3. Action in the event of major irregularities
Major irregularities Where an office of transit finds major irregularities relating to the
transit operation in question it shall end the transit procedure and initiate the necessary investigations.
4.
Specific situations (pro memoria)
5.
Exceptions (pro memoria)
6.
Specific national instructions (reserved)
7.
Restricted part for customs use only
8.
Annexes
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CHAPTER 6 – FORMALITIES AT THE OFFICE OF DESTINATION
1.
Introduction
Chapter 6 describes the formalities at the office of destination.
Paragraph 2 gives the general theory and legislation.
Paragraph 3 describes the formalities at the office of destination, including the ending and control of the procedure.
Paragraph 4 deals with specific situations.
Paragraph 5 covers exceptions to the general rules.
Paragraph 6 is reserved for specific national rules.
Paragraph 7 is reserved for the use of customs administrations.
Paragraph 8 contains the annexes to chapter 6.
2.
General theory and legislation
At the end of the transit movement the goods together with the SAD, the SAD printout or the TAD shall be presented to customs at the office of destination. This is the ending of the transit movement.
The office of destination shall check the goods on the basis of the information on the SAD, the SAD printout or the TAD, shall record the results on the SAD, the SAD printout or the TAD and send the document back to the office of departure.
If no irregularities have taken place, the transit procedure shall be discharged by the office of departure after having received the control result on paper.
In the event of an irregularity further measures shall be necessary.
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The legal sources are in :
· Articles 37-43, Appendix I,Convention;
· Annex B10, Appendix III, Convention
· Articles 92 CC
· Articles 361-363, IPC
· Annex 47 IPC
3.
The formalities at the office of destination
This paragraph gives information about the:
· ending of the transit procedure (paragraph 3.1);
· control of the end of the procedure (paragraph 3.2).
In this paragraph we shall assume that no irregularities have occurred. The steps to be taken in the event of an irregularity are outlined in paragraphs 4.4 of this chapter.
Note: the ending of the transit procedure at the office of destination is not the same as the discharge of the transit procedure. It is the office of departure, on the basis of information supplied by the office of destination, which decides whether the transit procedure can be discharged.
3.1. The ending of the transit procedure
Obligations of other persons
The transit procedure shall end and the obligations of the
principal shall be met when the goods placed under the procedure, and the necessary documents are produced at the office of destination, in accordance with the provisions governing the procedure.
In practice the end of the procedure means the
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presentation of the goods and the SAD, the SAD printout or the TAD to the office of destination, and legally it means that such presentation is carried out in accordance with the legal provisions pursuant to the type of procedure used, i.e. standard or simplified61. Both actions are the responsibility and the main obligation of the principal.
When the procedure ends the transit operation and the
principal’s obligations under the procedure also end. An event or non-respect of obligations subsequent to that date involves other destinations and other customs rules rather than those relating to transit. That does not mean however that the responsibility (financial or otherwise) of the principal could not be questioned subsequent to the end of the procedure, but only insofar as it relates to the previous transit operation.
Time limit
In addition to the principal, other persons have obligations under the transit procedure. The carrier and any person who receives the goods knowing that they were placed under the transit procedure are also responsible for presentation of the goods intact at the office of destination within the time limit and with due observance of the
61 In addition to the general definition of the end of the procedure, there is a series of specific provisions setting out the special conditions under which the procedure comes to an end or is regarded as having come to an end within the framework of procedures such as those concerning the authorised consignee and air, sea and pipeline simplifications (for further information see : Part VI).
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measures of identification.
The goods together with the SAD, the SAD printout or the TAD shall be presented at the office of destination. This shall be done during the days and hours that the office of destination is open. For simplifications, see Part VI.
Presentation must take place within the time limit set by the office of departure. The time limit is shown in box D of the SAD, the SAD printout or the TAD.
The time limit set by the office of departure is binding on the competent authorities of the countries whose territory is entered during a transit procedure. The competent authorities, including customs at the office of destination, shall not alter it. For further details see Part IV, chapter 2, paragraph 3.7.
3.2. Control of the end of the procedure
Checks
After presentation of the goods and the SAD, the SAD printout or the TAD the office of destination determines whether the goods will be checked by customs or whether the goods are released.
The examination of the goods shall be carried out using the SAD, the SAD printout or the TAD presented to the office of destination.
The office of destination shall indicate the control results on the SAD, the SAD printout or the TAD and send that form to the office of departure.
This control result shall also contain any information introduced on the SAD, the SAD printout or the TAD during transport (for example: transhipment, new seals or incidents during transport).
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4.
Specific situations
This paragraph gives information about specific situations in the transit procedure at the office of destination. These specific situations are:
· issuing a receipt (paragraph 4.1);
· issuing alternative proof (paragraph 4.2);
· presentation of the goods and documents outside the appointed days and hours and at a place other than the office of
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destination (paragraph 4.3);
· irregularities (paragraph 4.4);
· change of office of destination (paragraph 4.5).
4.1. Issuing a receipt
Upon request by the person presenting the SAD, the SAD printout or the TAD and the goods at the office of destination, customs shall issue a receipt (TC11). The receipt cannot however be used as alternative proof of the ending of the procedure.
Functions of the receipt
Article 38, Appendix I, Convention
Article 362 IPC
The receipt has two important functions. Firstly it informs the principal that the carrier delivered the transit documents to the office of destination. Secondly, the receipt plays an important role in the event of an enquiry started where the office of departure has not received information of the arrived consignment. In such cases the principal will be able to produce the receipt to the office of departure indicating to which office the transit documents were presented. This makes the enquiry procedure much more efficient.
Form of receipt
Annex B10, Appendix III, Convention
Annex 47 IPC
The form of the receipt must conform to the specimen TC11 in Appendix III, Annex B10 Convention/Annex 47 IPC.
Filling in the receipt
The person requesting the receipt shall complete the receipt before handing it to a customs officer at the office of destination, for endorsement.
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In addition, the receipt may contain other information relating to the consignment. The principal may for instance want to show the address to which the carrier of the goods will return the receipt after endorsement by customs. The office of destination is not required to return the receipt by post; however this can be done, if necessary. Normally the principal will request the carrier to return the receipt to him.
• The return address may be entered on the back of the receipt, where the form of the receipt conforms to the specimen in Annex B10, Appendix III, Convention/Annex 47 IPC.
4.2. Issuing alternative proof
The principal may request customs to provide him with alternative proof that the transit procedure has ended correctly. This may be done at the time that the transit declaration and goods are presented at the office of destination.
318
4.3. Presentation of the goods and the documents outside the appointed days and
hours and at a place other than the office of destination
Article 37(1), Apppendix I, Convention
Article 361(1) IPC
Generally, goods and the relevant transit documents must be presented:
• at the office of destination, and,
319
• during the appointed days and hours of opening.
However, the office of destination can authorise the presentation of the goods and transit documents outside the appointed days and hours and at a place other than the office of destination.
In line with national regulations the costs involved shall be borne by the trade.
4.4. Irregularities
4.4.1. Irregularities concerning seals
Usually goods are under seal while being transported under the transit procedure. At the office of destination customs shall check whether the seals are still intact. If the seals have been tampered with customs at the office of destination shall indicate this information on the SAD, the SAD printout or the TAD and send it to the office of departure.
4.4.2. Other irregularities
The office of destination shall indicate the irregularity that it has found on the SAD, the SAD printout or the TAD in order to inform the office of departure and take the appropriate measures.
At the office of destination a difference may be found between the goods declared on the paper and the goods actually presented at the office of destination.
320
4.5. Change of office of destination
A transit operation may end at an office other than the one declared in the transit declaration. That office shall then become the office of destination.
Where there is a change of office of destination, the principal has not fulfilled all his obligations when he produces the goods at the last office of transit which was the office of destination originally intended. He is responsible for the correct performance of the operation as far as the new office of destination.
Three situations can be distinguished:
1. The new office of destination is in the same
Contracting Party/Member State as the one entered in the transit declaration:
321
2. The new office of destination is in a different
Contracting Party/Member State than the one entered in the transit declaration:
322
3. The new office of destination is in a different Member state or
Contracting Party from the one entered in the SAD which bears the following statement:
”EXIT FROM …. SUBJECT TO RESTRICTIONS OR
CHARGES UNDER REGULATION/DIRECTIVE/
DECISION NO ……..”
Annex 8.10 contains the statement in all language versions.
323
5.
Presentation after expiry of time limit
The following are examples of proof of unforeseen circumstances which cause the expiration of the time limit but for which blame is not attributable to the carrier or the principal:
· receipt issued by the police (in respect of an accident, theft, …);
· receipt issued by health service (in respect of medical attendance, …);
· receipt from the vehicle breakdown service (in respect of a
vehicle repair);
· any proof of delay due to a strike, or any other unforeseen circumstances.
However, it is up to customs at the office of destination to decide on the validity of the proof.
6.
Specific national instructions (reserved)
7.
Restricted part for customs use only
8.
Annexes
324
8.1. Standard endorsement 'satisfactory'
Standard endorsement 'satisfactory' in all language versions if no irregularities have been detected:
BG съответства
CS: souhlasí
DA: konform
DE: konform
EE: vastavuses
EL: ς
ES: conform
FR: conforme
HR: zadovoljava
IT: conforme
LV: atbilst
LT: atitinka
HU: rendben MT:
NL: conform
PL: zgodnie
PT: conforme RO: conform
SI: ustrezno SK: súhlasí
FI: tyydyttävä
SV: konform
EN: satisfactory
IS: fullnægjandi
NO: konform
TR uygundur
The endorsement is entered in the left-hand subdivision of box I of the SAD.
325
8.2. Phrase 'copy T5 presented'
BG представен формуляр Т5
CS list T5 předložený
DA eksemplar T5 modtaget DE Exemplar T5 vorgelegt EE T5-dokument esitatud
EL καλώς T5
ES presentado ejemplar T5 FR exemplaire T5 présenté IT presentato l'esemplare T5
LV T5 formulārs uzrādīts
LT T5 egzempliorius pateiktas
HU T5 ellenőrző példányt bemutatták MT ?????????????????
NL eksemplaar T5 overgelegd
PL karta T5 przedstawiona
PT apresentado o exemplar T5
RO exemplarul T5 prezentat
SI kontrolni izvod T5 predložen
SK výtlačok T5 predložený
FI valvontakappale T5 esitetty
SV Kontrollexemplar T5 uppvisat EN copy T5 presented
HR primjerak T5 podnesen
326
8.3. Phrase 'alternative proof'
BG
CS
DE
EE
EL
ES
FR
IT
LV
LT
Алтернативно доказателство Alternativní důkaz Alternativnachweis Alternatiivsed tõendid Εναλλακτική απόδειξη
Prueba alternativa
Preuve alternative
Prova alternativa
Alternatīvs pierādījums Alternatyvusis įrodymas
HU Alternatív igazolás
MT Prova alternattiva NL Alternatief bewijs
PL
PT
RO
SI
SK
FI
SV
EN
IS
Alternatywny dowód Prova alternativa
Probă Dovada alternativă Alternativno dokazilo Alternatívny dôkaz Vaihtoehtoinen todiste Alternativt bevis Alternative proof
Önnur sönnun
NO Alternativt bevis
HR
TR
Alternativni dokaz Alternatif Kanıt
327
8.4. List of central offices for the return of copies No 5
Belgium
Bureau centralisateur des douanes/ Centralisatiekantoor der douane Quai Fernand Demets 9/ Fernand Demets kaai, 9
B-1070 BRUXELLES/ B-1070 BRUSSEL
Czech Republic
Celní úřad pro Hlavní město Prahu
(CZ510000):
CZ510201 - Praha Hostivař CZ510202 - Praha Uhříněves
Celní úřad pro Jihočeský kraj (CZ520000):
CZ520201 - České Budějovice CZ520202 - Strakonice CZ520203 – Tábor
Celní úřad pro Jihomoravský kraj (CZ530000):
CZ530201- Brno
CZ530202 - Blansko
CZ530203 - Hodonín
CZ530204 - Lanžhot
CZ530299 - Brno Tuřany
Celní úřad pro Karlovarský kraj (CZ540000):
CZ540201 - Karlovy Vary CZ540202 - Cheb
CZ540299 - Letiště Karlovy
Vary
Celní úřad pro Královehradecký kraj
(CZ550000):
CZ550201- Hradec Králové CZ550202 - Jičín
CZ550203 – Náchod
Celní úřad pro Liberecký kraj (CZ560000):
CZ560201 – Liberec
Celní úřad pro Hlavní město Prahu
Washingtonova 7
113 54 Praha 1
Czech Republic
Celní úřad pro Jihočeský kraj Kasárenská 6/1473
370 21České Budějovice Czech Republic
Celní úřad pro Jihomoravský kraj Koliště 17
602 00 Brno
Czech Republic
Celní úřad pro Karlovarský kraj Dubová 8
360 04 Karlovy Vary
Czech Republic
Celní úřad pro Královehradecký kraj
Bohuslava Martinů 1672/8a
501 01 Hradec Králové
Czech Republic
Celní úřad pro Liberecký kraj České mládeže 1122, 460 03 Liberec 6
Czech Republic
328
Celní úřad pro Moravskoslezský kraj
(CZ570000):
CZ570201 – Paskov
CZ570202 – Karviná
CZ570203 – Nošovice CZ570204 – Opava
CZ570205 - Třinec
CZ570299 - Letiště Mošnov
Celní úřad pro Olomoucký kraj (CZ580000):
CZ580201 – Olomouc CZ580202 – Přerov
CZ580203 – Šumperk
Celní úřad pro Pardubický kraj (CZ590000):
CZ590201 - Pardubice CZ590202 - Česká Třebová CZ590299 - Letiště Pardubice
Celní úřad pro Plzeňský kraj (CZ600000):
CZ600201 - Plzeň CZ600202 - Draženov CZ600203 – Tachov
Celní úřad pro Středočeský kraj (CZ610000):
CZ610201 - Zdiby
CZ610202 - Benešov CZ610203 - Kladno
CZ610204 - Kolín
CZ610205 - Kosmonosy CZ610206 - Mělník
CZ610207 - Nupaky
CZ610208 – Rudná
Celní úřad pro Ústecký kraj (CZ620000):
CZ620201 - Ústí nad Labem CZ620202 - Chomutov CZ620203 – Most
Celní úřad pro kraj Vysočina (CZ630000):
CZ630201 - Střítež u Jihlavy CZ630202 - Pelhřimov CZ630203 - Žďár nad Sázavou
Celní úřad pro Moravskoslezský kraj
Náměstí Svatopluka Čecha 8 702 00 Ostrava
Czech Republic
Celní úřad pro Olomoucký kraj Blanická 19
772 01 Olomouc
Czech Republic
Celní úřad pro Pardubický kraj Palackého 2659/3
530 02 Pardubice
Czech Republic
Celní úřad pro Plzeňský kraj Antala Uxy 11, P.O. BOX 88 303 88 Plzeň
Celní úřad pro Středočeský kraj Washingtonova 11
110 00 Praha 1
Czech Republic
Celní úřad pro Ústecký kraj Hoření 3540/7A
400 11 Ústí nad Labem Czech Republic
Celní úřad pro kraj Vysočina Střítež 5
588 11 Střítež u Jihlavy Czech Republic
329
Celní úřad pro Zlínský kraj (CZ640000):
CZ640201 - Lípa
CZ640202 - Napajedla CZ640203 - Uherské Hradiště CZ640204 - Valašské Meziříčí
Celní úřad Praha Ruzyně (CZ650000):
CZ650201 - Ruzyně CZ650202 - Celní pošta CZ650299 - Ruzyně cestovní styk
Cyprus
Central Transit office
Celní úřad pro Zlínský kraj Zarámí 4463
762 34 Zlín
Czech Republic
Celní úřad Praha Ruzyně Aviatická 12/1048
160 08 Praha 6
Czech Republic
Customs Headquarters, Ministry of Finance Corner M. Karaoli and Gr. Afxentiou, 1096, Nicosia
Germany
Hauptzollamt Braunschweig
Zentralstelle Zollversand
Postfach 1540
D-38335 HELMSTEDT
Estonia
Tax and Customs Board Central Transit Office Lõõtsa 8a
15176 Tallinn ESTONIA
Greece
Διεύθυνση Τελωνείων Αττικής
Γραφείο Διαμετακόμισης Πλ. Αγ. Νικολάου
185 10 Πειραιάς
ΕΛΛΑΣ – GREECE
DIEFTHINSI TELONION ATTIKIS CENTRAL TRANSIT OFFICE
ST. NIKOLAS SQ.
185 10 PIRAEUS
GREECE
330
Spain
Departamento de Aduanas e II.EE. Subdirección General de Gestión Aduanera Área de Exportación y Tránsito
Avenida del Llano Castellano, 17 28071-Madrid
España
E-mail: helpdeskspain@aeat.es
France
Bureau Centralisateur des Documents Communautaires 161, chemin de Lestang
F - 31057 TOULOUSE
Ireland
Central Transit Office
Office of the Revenue Commissioners Customs Division
St. Conlon's Road
Nenagh
Co. Tipperary
Ireland
331
Italy
Direzione interprovinciale di Bolzano e Trento Via Galilei, 4b
39100 Bolzano
Tel. 0039 0471 563000
Fax 0039 0471 563243
E-mail: did.bolzanotrento@agenziadogane.it
Direzione interregionale Campania e Calabria Via A. De Gasperi, 20
80133 Napoli
Tel. 0039 081 2527111
Fax 039 081 5528236
E-mail: did.campaniacalabria@agenziadogane.it
Direzione Interregionale Emilia Romagna Marche Via Marconi, 34
40122 Bologna
Tel. 0039 0516088811
Fax 0039 051242924
E-mail: did.emiliaromagnamarche@agenziadogane.it
Direzione Interregionale Lazio e Abruzzo Via Dei Quattro Cantoni, 50
00184 Roma
Tel. 0039 064818147
Fax 0039 064880200
E-mail: did.lazioabruzzo@agenziadogane.it
Direzione interregionale Liguria, Piemonte e Valle d’Aosta SEDE DI GENOVA
Via raffaele Rubattino, 4
16126 Genova
Tel. 0039 010 25479202
Fax 0039 010 261329
SEDE DI TORINO
Corso Sebastopoli, 3
10134 Torino
Tel. 0039 011 3166161
Fax 0039 011 3194365
E-mail: did.liguriapiemonte_vda@agenziadogane.it
Direzione Regionale Lombardia
Via Valtellina, 1
20159 Milano
Tel. 0039 02699131
Fax 0039 026071811
E-mail: drd.lombardia@agenziadogane.it
Direzione Interregionale Puglia,332 Molise e Basilicata Via Amendola, 201/5
70126 Bari
Latvia
State Revenue Service Republic of Latvia National Customs Board
1a Kr. Valdemara St., Riga, LV-1841, Latvia,
Lithuania:
Muitinės departamentas Muitinės procedūrų skyrius
A. Jakšto g. 1
LT-01105 Vilnius LIETUVA–LITHUANIA
Luxembourg
Bureau Centralisateur
Documents T – Centre Douanier BP 1122
L - 1011 LUXEMBOURG
Hungary
NAV Kiemelt Ügyek és Adózók Vám- és Pénzügyőri Igazgatósága H-1558 Budapest, Pf.: 190. Hungary
Malta
Central Transit Office
Custom House
Valletta CMR 02
MALTA
Netherlands
Belastingdienst / Douane
Postbus 4501
NL 6401 JA HEERLEN
Poland
Izba Celna w Lodzi
Centralne Biuro Tranzytu
ul. Karolewska 41
90-560 Lodz
333
Romania
Autoritatea Nationala a Vamilor
Serviciul Tranzit Vamal – Biroul Centralizator Str. Matei Millo, nr.13,
Sector 1, Bucuresti
ROMANIA
Slovenia
FINANČNI URAD NOVA GORICA
Oddelek za tranzit
CENTRALNA TRANZITNA PISARNA Mednarodni prehod 2b, Vrtojba
SI-5290 ŠEMPETER PRI GORICI SLOVENIJA
Slovakia
Colné riaditel'stvo SR Colný odbor
Mierová 23
SK-815 11 BRATISLAVA
United Kingdom
HM Revenue and Customs CCTO
Customs House
Main Road
Dovercourt
Harwich
Essex
CO12 3PG
UNITED KINGDOM
Guernsey Customs and Excise PO Box 417
St Peter Port
Guernsey
GY1 3WJ
Channel Islands
States of Jersey Customs & Excise La Route du Port Elizabeth
St Helier
Jersey
JE1 1JJ
Channel Islands
334
Andorra
Ministeri de Relacions Exteriors Despatx central de duana
62, 64 Prat de la Creu
Andorra La Vella
Iceland
Ríkistollstjóri
Tryggvagata 19
IS - 150 REYKJAVÍK
San Marino
Ufficio Tributario
Via Ventotto Luglio, 212
RSM - 47031 BORGO MAGGIORE REPUBBLICA DI SAN MARINO
Croatia
CARINSKA UPRAVA RH
Sektor za carinski sustav i procedure Odjel za potragu i zaključenje postupaka Alexandera von Humboldta 4a
10 000 Zagreb, Hrvatska
Turkey
Gümrük ve Ticaret Bakanlığı, Gümrükler Genel Müdürlüğü Dumlupınar Bulvarı No: 151 Eskişehir Yolu 9. Km
06800 Çankaya/ANKARA
Switzerland Office of departure
335
8.5. Phrase 'difference'
The endorsement where the office of destination has found differences:
In box I following the word 'Remarks':
BG: Разлики:
CS: Odlišnosti:
В повече.... Липси....
Описание на стоките. ....
Тарифна позиция....
přebytečné množství .... chybějící množství ....
název zboží . ....
sazební zařazení ....
DA: Uoverensstemmelser: overtallig : .....
manko : .....
varebeskrivelse : .....
tarifering : .....
DE: Unstimmigkeiten:
EE: Erinevused:
EL: ϕoές
ES: Diferencias:
FR: Différences:
Mehrmenge : .....
Fehlmenge : .....
Art der Waren : .....
Unterposition HS : .....
ülejääk : .....
puudujääk : .....
kauba kirjeldus : .....
tariifne klassifitseerimine : .....
ό: .....
:.....
ύoά:….
ooή ά: .....
sobra : .....
falta : .....
clase de mercancia : .....
clasificación arancelaria : .....
excédent : .....
manquant : .....
nature des marchandises : .....
classement tarifaire : .....
IT:
Differenze:
Eccendenza : .....
Deficienza : .....
Natura della merci : .....
Classificazione tariffaria : .....
336
LV: Atšķirības:
LT: Neatitikimai:
HU: Eltérések:
MT:
NL: Verschillen:
PL: Niezgodności:
PT: Diferenças:
RO: Diferenţe:
vairāk : .....
Mazāk : .....
Preču apraksts : .....
Tarifu klasifikācija : .....
perteklius : .....
trūkumas : .....
prekių aprašimas : .....
tarifinis klasifikavimas : .....
többlet ....
hiány ....
az áruk fajtája.... tarifaszáma ....
teveel : .....
tekort : .....
soort goederen : .....
tariefpostonderverdeling : .....
nadwyżki ....
braki ....
opis towarów ... klasyfikacja taryfowa ....
para mais : .....
para menos : .....
natureza das mercadorias: .....
clasificaçao pautal : .....
excedent : .....
lipsa : .....
descrierea mărfurilor:.....
încadrare tarifară : .....
SI:
Razlike:
višek : .....
manko : .....
opis blaga : .....
tarifna oznaka : .....
SK: Nezrovnalosti:
nadbytočné množstvo .... chýbajúce množstvo .… druh tovaru .... sadzobné zaradenie ....
FI:
Eroavuudet:
ylilukuinen tavara : .....
puuttuu : .....
tavaralaji : .....
tariffiointi : .....
SV: Avvikelser:
övertaligt gods : .....
337
EN: Differences:
manko : .....
varuslag : .....
klassificering : .....
excess : .....
shortage : .....
description of goods : .....
tariff classification : .....
IS:
Osamræmi:
Umframmagn: ....
Vöntun: .....
Vörulysing: .... Tollflokkun :....
NO: Uoverensstemmelser: overtallig: ....
manko:.....
varebeskrivelse:.... tariffering :..
HR: Razlike:
TR: Farklılıklar:
Notes:
višak: ....
manjak:.....
opis robe:....
* razvrstavanje u tarifu fazlalık:………. eksiklik:……….
eşya tanımı:…… *tarife sınıflandırması
Excesses and shortages should refer either to the number of packages or to the gross mass or to both.
Differences in tariff classification need only be shown:
· when required by Common/ Community transit legislation, or
· in the case of the Community, when a control copy T5 is used.
Where necessary, these differences should be notified by means of a letter or on a photocopy of the relevant document (T1, T2, T2F, T2L, T2LF, CIM or TR transfer note).
The excesses and shortages noted should also indicate the net, gross or other appropriate unit of quantity.
338
8.6. Phrase 'discrepancy'
The endorsement in case the office of destination has found discrepancies concerning the information on Copy No 4 and No 5 of the transit declaration reads in all language versions as follows:
BG Разлики:
CS Odlišnosti: kolonka …..
DA Uoverensstemmelse: Feld …..
DE
EE
EL
ES
FR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SI
SK
FI
SV
EN
Unstimmigkeit: Feld ….. Erinevus: kohti Διαφορές: θέση Diferencia: casilla ….. Irrégularité: case ….. Discrepanza: casella …..
Verschil: vak ….. Rozbieżności: pole Discrepância :
Eroavuus: kohta ….. Avvikelse : fält …. Discrepancy: box …..
HR HR Odstupanje:Polje....
NO Uoverensstemmelse: rubrikk .....
TR
??????
339
8.7. Phrase 'enquiries being made'
The additional endorsement where enquiries are being made
BG ИЗВЪРШЕНО ИЗДИРВАНЕ CS ŠETŘENÍ ZAHÁJENO
DA UNDERSØGES
DE
EE
EL
ES
FR
IT
LV
LT
UNTERSUCHUNG EINGELEITET TEHAKSE JÄRELEPÄRIMINE
IEAOMENEEPEYNE
INVESTIGACION EN CURSO ENQUÊTE EN COURS
INDAGINI IN CORSO PĀRBAUDE TIEK VEIKTA ATLIEKAMI TYRIMAI
HU VIZSGÁLAT FOLYAMATBAN
MT
NL
PL
PT
ONDERZOEK GAANDE WSZCZĘTO POSZUKIWANIA INQUERITO EM CURSO
RO CERCETARE ÎN CURS
SI POIZVEDBE POTEKAJO SK: ŠETRENIE ZAČATÉ
FI
SV
EN
IS
TUTKINTA ALOITETTU UNDERSÖKNING INLEDD ENQUIRIES BEING MADE Í ATHUGUN
NO UNDERSØKELSE IVERKSATT
HR POSTUPAK POTRAGE U TIJEKU TR UYUŞMAZLIK: KUTU
340
8.8. Phrase 'charges collected'
The additional endorsement where charges are collected
BG ЗАДЪЛЖЕНИЕТО Е СЪБРАНО CS CELNÍ DLUH UHRAZEN
DA BELØB OPKRÆVET
DE
EE
EL
ES
F:
IT
LV
LT
ABGABENERHEBUNG ERFOLGT MAKSUD MAKSTUD
EIPAXEIEEIBAPYNEI
TRIBUTOS PERCIBIDOS IMPOSITIONS PERCUES
DAZI E TRIBUTI RISCOSSI MAKSĀJUMI IEKASĒTI MOKESČIAI IŠIEŠKOTI
HU VÁMTARTOZÁS KISZABÁS TÖRTÉNT
MT
NL
PL
PT
HEFFINGEN GEIND POBRANO OPŁATY IMPOSICOES COBRADAS
RO TAXE ÎNCASATE
SI
SK
FI
SV
EN
IS
DAJATVE POBRANE VYBRATÉ CLO
MAKSUT VELOITETTU AVGIFTER DEBITERADE CHARGES COLLECTED GJÖLD INNHEIMT
NO BELØP OPPKREVET
HR DAVANJA NAPLAĆENA
TR
VERGİLER TAHSİL EDİLDİ
341
8.9. Phrase 'differences: office where goods were presented ….. (name and country)'
BG Различия: митническо учреждение, където стоките са представени (
(наименование и страна)
CS
Nesrovnalosti: úřad, kterému bylo zboží předloženo…… (název a země)
DA Forskelle: det sted, hvor varerne blev frembudt …… (navn og land)
DE
EE
EL
ES
FR
IT
LV
LT
Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte …… (Name und Land) Erinevused: asutus, kuhu kaup esitati …………..(nimi ja riik)
Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο……(΄Ονομα και χώρα) Diferencias: mercancías presentadas en la oficina …… (nombre y país) Différences: marchandises présentées au bureau …… (nom et pays)
Differenze: ufficio al quale sono state presentate le merci …… (nome e paese) Atšķirības: muitas iestāde, kurā preces tika uzrādītas (nosaukums un valsts) Skirtumai: įstaiga, kuriai pateiktos prekės (pavadinimas ir valstybė)
HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént …… (név és ország)
MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati (isem u pajjiż)
NL
PL
PT
Verschillen: kantoor waar de goederen zijn aangebracht …… (naam en land) Niezgodności: urząd w którym przedstawiono towar(nazwa i kraj) Diferenças: mercadorias apresentadas na estãncia …… (nome e país)
RO Diferențe: mărfuri prezentate la biroul vamal (numebiroul unde au fost prezentate
mărfurile (denumire ți țara)
SI
SK
FI
SV
EN
IS
NO
HR
TR
Razlike: urad, pri katerem je bilo blago predloženo … (naziv in država) Nezrovnalosti: úrad, ktorému bol tovar dodaný …… (názov a krajina). Muutos: toimipaikka, jossa tavarat esitetty …… (nimi ja maa)
Avvikelse: tullkontor där varorna anmäldes …… (namn och land) Differences: office where goods were presented …… (name and country) Breying: tollstjóraskrifstofa þar sem vörum var framvísað …… (nafn og land) Forskjell: det tollsted hvor varene ble fremlagt …… (navn og land)
Razlike: carinarnica kojoj je roba podnesena: … (nazi i zemlja)
Farklılıklar: Eşyanın sunulduğu idare… (adı/ülkesi)
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8.10. Phrase 'exit from …. subject to restrictions or charges under regulation/
directive/ decision no……'
BG Напускането на …. подлежи на ограничения или такси съгласно
Регламент/Директива/Решение № …
CS Výstup
ze
……………
podléhá
omezením nebo
dávkám podle
nařízení/směrnice/rozhodnutí č …
DA Udpassage fra …………….. undergivet restriktioner eller afgifter i henhold til
forordning/direktiv/afgørelse nr. ...
DE Ausgang aus ……………..- gemäß Verordnung/Richtlinie/Beschluss Nr. ...
Beschränkungen oder Abgaben unterworfen.
EE Ühenduse territooriumilt väljumine on aluseks piirangutele ja maksudele vastavalt
määrusele/direktiivile/otsusele nr….
EL Η έξοδος από ……………. υποβάλλεται σε περιοριορισμούς ή σε επιβαρύνσεις από
τον Κανονισμό/την Οδηγία/την Απόφαση αριθ. …
ES Salida de…………….. sometida a restricciones o imposiciones en virtud del (de la)
Reglamento/Directiva/Decisión no ...
FR Sortie de ……………….. soumise à des restrictions ou à des impositions par le
règlement ou la directive/décision no ...
IT Uscita dalla ………………… soggetta a restrizioni o ad imposizioni a norma del(la)
regolamento/direttiva/decisione n. ...
LV Izvešana no ……………, piemērojot ierobežojumus vai maksājumus saskaņā ar
Regulu/Direktīvu/Lēmumu No…,
LT Išvežimui iš …………… taikomi apribojimai arba mokesčiai, nustatyti
Reglamentu/Direktyva/Sprendimu Nr.…,
HU A kilépés.......... területéről a …....... rendelet/irányelv/határozat szerinti korlátozás
vagy teher megfizetésének kötelezettsége alá esik
MT Ħruġ mill-suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/Direttiva/Deċiżjoni
Nru…
NL Bij uitgang uit de ……………… zijn de beperkingen of heffingen van
Verordening/Richtlijn/Besluit nr. ... van toepassing.
PL Wyprowadzenie z…………….. podlega ograniczeniom lub opłatom zgodnie z
rozporządzeniem/dyrektywą/decyzją nr …
PT Saída da ……………….. sujeita a restrições ou a imposições pelo(a)
Regulamento/Directiva/Decisão n.º ...
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RO Ieșire din … supusă restricțiilor sau impozitelor prin Regulamentul/Directiva/Decizia
Nr …
SI Iznos iz ……………….. zavezan omejitvam ali obveznim dajatvam na podlagi
uredbe/direktive/odločbe št …
SK Výstup z………………. podlieha obmedzeniam alebo platbám podľa
nariadenia/smernice/rozhodnutia č ….
FI …………….. vientiin sovelletaan asetuksen/direktiivin/päätöksen N:o ... mukaisia
rajoituksia tai maksuja
SV Utförsel från ………………… underkastad restriktioner eller avgifter i enlighet med
förordning/direktiv/beslut nr ...
EN Exit from ………………… subject to restrictions or charges under
Regulation/Directive/Decision No ...
IS Útflutningur frá …………………háð takmörkunum eða gjöldum samkvæmt
reglugerð/fyrirmælum/ákvörðun nr. …….
NO Utførsel fra …………. underlagt restriksjoner eller avgifter i henhold til
forordning/direktiv/vedtak nr. …
HR Izlaz iz … podliježe ograničenjima ili pristojbama na temelju Uredbe/Direktive/Odluke
br…
TR Eşyanın ………’dan çıkışı .…. No.lu Tüzük/ Direktif / Karar kapsamında kısıtlamalara
veya mali yükümlülüklere tabidir
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PART VI SIMPLIFICATIONS
1.
Introduction
Part VI deals with transit simplifications.
Paragraph 2 outlines the general theory and legislation concerning transit simplifications.
Paragraph 3 describes each transit simplification.
Paragraph 4 deals with specific situations.
Exceptions are covered in paragraph 5.
Paragraph 6 is reserved for specific national instructions.
Paragraph 7 is reserved for the use of customs administrations.
Paragraph 8 contains the Annexes to Part VI.
2.
General theory and legislation
The legal sources are in:
· Articles 44-113 Appendix I of the Convention;
· Article 94 CCC;
· Articles 372-450 IPC.
In general transit simplifications fall into two broad categories:
1. trader based simplifications;
2. simplifications based on the mode of transport.
The aim of transit simplifications, all of which are dependant on the reliability of the trader and subject to authorisation, is to find a
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balance between customs control and the facilitation of trade. The various transit simplifications are outlined in paragraph 3.
This paragraph describes the procedure necessary to obtain an authorisation for a transit simplification. It outlines:
· the general conditions to be met by a trader in order to obtain authorisation for use of a simplification (paragraph 2.1);
· the procedure for obtaining an authorisation (paragraph 2.2);
· the procedure for revocation or amendment of an authorisation (paragraph 2.3).
2.1. General conditions for simplifications
Article 45 Appendix I Convention
There are general conditions that apply to all simplifications62 as
well as additional conditions that may apply to each specific type of simplification.
Article 373 IPC
Additional conditions are outlined separately under the heading of each specific simplification (see: paragraph 3).
Article 4(2) CCC
To be eligible for an authorisation to use a simplification, the following general conditions shall be fulfilled:
· The applicant shall be established in a Contracting Party.
If the applicant is a natural person, he shall normally be resident in one of the Contracting Parties.
If the applicant is a legal person or an association of persons, it shall have a registered office, central headquarters or a permanent business establishment in one of the Contracting Parties.
· The applicant shall regularly use the transit procedure.
62 The simplified procedures ‘rail’, ‘large container’ and ‘pipeline’ will require an authorisation as from a date and subject to conditions that are not yet determined.
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Where the application is made for the simplification ‘authorised consignee’, the applicant must regularly receive goods that have been placed under the transit procedure.
In cases of a first application for authorisation, the competent authority should normally accept that the applicant regularly uses the common/Community transit arrangements unless the competent authority is provided with information that the applicant cannot meet his obligations. Where it becomes necessary to determine the number of operations that justify regular use, the competent authority is to take into consideration the administrative efforts necessary for the authorisation and the annual review in proportion to the consequences for the applicant.
The condition is also fulfilled when the customs authorities know that the applicant can meet the obligations under the arrangements.
• The applicant shall not have committed any serious or repeated offences against customs or tax legislation.
Furthermore, the competent authorities shall only grant authorisations if they are able to supervise the procedure and carry out the necessary controls without an administrative effort disproportionate to the requirements of the person concerned.
To this end, the person concerned shall keep records which enable the customs authorities to carry out effective controls in relation to the simplification concerned.
2.2. Authorisation procedure
Each simplification is subject to authorisation. Authorisation shall be applied for in writing. The application shall be signed and dated. The applicant shall provide the competent authorities with all the facts necessary for consideration of the application.
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A standard questionnaire may be used.
Article 375 IPC
The application shall be lodged with the competent authorities of the country in which the applicant is established.
The procedures for the issue of authorisations or the rejection of applications shall be in accordance with the general provisions of the country’s national administrative legislation as well as in accordance with the common transit/Community transit provisions. In the Community a time-limit of three months at most from the date on which the application is lodged shall apply.
Article 49(2) Appendix I, Convention
Article 376(2) IPC
Before the authorisation is granted the competent authorities shall assess whether the general conditions are met as well as the conditions that are specific to the simplification that is subject of the application.
The authorisation shall contain all the information necessary for the
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correct application of the simplification concerned by the trader and the supervision by the competent authorities.
The authorisation shall be valid from the date of issue.
The authorisation shall state that the holder shall inform the customs authorities of any factor arising after the authorisation was granted which may influence its continuation or content.
Decisions rejecting applications shall be in writing and shall state the reasons for rejection.
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2.3. Revocation and amendment of the authorisation
Article 50, Appendix I, Convention
Articles 6-10 CCC Article 377 IPC
Notification and date of revocation or amendment
The authorisation shall be revoked at the request of the holder.
Equally, the competent authorities may revoke or amend the authorisation if they conclude, on the basis of information provided or on their own account, that an authorisation no longer meets the conditions laid down. This shall occur in particular where:
· the authorisation was granted on the basis of false or incomplete information which was or should have been known to the holder;
· one or more of the conditions laid down for the issue of the
authorisation are no longer fulfilled;
· a factor arising after the authorisation was granted influences its content or continuation;
· the holder fails to fulfil an obligation imposed by the
authorisation;
· the holder has committed serious or repeated offences against customs or tax legislation.
The competent authorities shall inform the holder in writing of their reasons for amendment or revocation of an authorisation and of the date from which it takes effect.
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3.
Description of simplifications
Article 44 appendix I, Convention
Article 372 IPC
This paragraph describes the following simplifications:
· the comprehensive guarantee and guarantee waiver (paragraph 3.1);
· use of special loading lists (paragraph 3.2);
· use of seals of a special type (paragraph 3.3);
· exemption from the requirement to use a prescribed itinerary
(paragraph 3.4);
· authorised consignor (paragraph 3.5);
· authorised consignee (paragraph 3.6);
· goods carried by rail or large container (paragraph 3.7);
· simplified procedures for goods carried by air (paragraph 3.8);
· simplified procedures for goods carried by sea (Community transit only) (paragraph 3.9);
· simplified procedures for goods moving by pipeline (paragraph
3.10)
· simplified procedures based on article 6 Convention/ article 97(2) CCC (paragraph 3.11).
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Geographical validity of authorised simplifications
ALL COUNTRIES : - comprehensive guarantee*
- reduced comprehensive guarantee*
- guarantee waiver*
- special loading list
*except countries excluded by the guarantor. Validity in Andorra and/or San Marino only possible for Community transit.
ALL COUNTRIES provided that the transit operation starts in the country where the authorisation was issued : - use of special seals
- waiver of prescribed itinerary
- authorised consignor
COUNTRY WHERE THE AUTHORISATION WAS ISSUED : - authorised consignee
COUNTRY/COUNTRIES concerned : - simplified procedures
· transport by rail
· transport by large container
· transport by air
· transport by sea (Community only)
· transport by pipeline
- simplified procedures based on article 6 Convention/ article 97(2) CCC
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3.1. Comprehensive guarantee and guarantee waiver
Articles 52 to 57 Appendix I Convention
Articles 379 to 384, IPC
Where required, the principal shall provide a guarantee in order to place goods under the transit procedure.
The standard transit guarantee is an individual guarantee covering one single transit movement.
However, a trader can be authorised, subject to certain conditions, to use a comprehensive guarantee or a guarantee waiver which can be used to cover several transit movements. Further details on the comprehensive guarantee and guarantee waiver are in Part III.
The authorisation procedure shall be in accordance with paragraph 2.2.
For revocation or amendment of the authorisation see paragraph 2.3. 3.2. Use of special loading lists
Annex V point 24,
Appendix I and Annex B5, Appendix III Convention
Annex 37d point 23 and Annex 44a IPC
The competent authorities may authorise principals to use special
loading lists, which do not comply with all the standard requirements of loading lists.
For this simplification to be granted the loading lists shall meet the following criteria:
1. They shall be produced by firms which use an integrated electronic or automatic data-processing system to keep their records;
2. They shall be designed and completed in such a way that they can be used without difficulty by the competent authorities;
3. They shall meet a number of additional criteria, as set out in annex 8.1.
The authorisation procedure shall be in accordance with paragraph 2.2.
For revocation or amendment of the authorisation see paragraph 2.3.
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3.3. Use of seals of a special type
Article 58 Appendix I, Convention
Article 386 IPC
Annex II, Appendix I Convention
Annex 46A IPC
The competent authorities may authorise principals to use special types of seals on their means of transport or packages.
The special types of seals shall comply with the characteristics of seals described in paragraph 3.8.4. of chapter 2, Part IV.
An authorised consignor whose authorisation stipulates that identification of the goods is achieved by sealing does not require a separate authorisation for the use of seals of a special type.
The authorisation procedure shall be in accordance with paragraph 2.2.
For revocation or amendment of the authorisation see paragraph 2.3.
3.4. Exemption regarding prescribed itinerary
Article 59, Appendix I Convention
The competent authorities may exempt principals from the requirement to follow a prescribed itinerary where the principal can
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Article 387, IPC
ensure that the customs authorities are able to ascertain the location of the consignments concerned at all times.
The principal will have to specify in his application the way in which he will be able to track his consignments (for example by using a GPS-system, Tracking and Tracing, other means of data communication, etc.).
If the applicant is a holder of an authorisation to use a reduced comprehensive guarantee he is eligible for the authorisation if he demonstrates that he is in command of transport operations. The principal can demonstrate this inter alia by:
a) carrying out the transport operation himself and applying high
standards of security, or
b) using a carrier with whom he has had long-standing contractual
relations and who provides a service which meets high standards of security, or
c) using an intermediary contractually bound to a carrier who
provides a service which meets high standards of security.
The authorisation procedure shall be in accordance with paragraph 2.2.
For revocation or amendment of the authorisation see paragraph 2.3.
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3.5. Authorised consignor
This paragraph is subdivided as follows:
· introduction (paragraph 3.5.1);
· authorisation (paragraph 3.5.2);
· procedures (paragraph 3.5.3).
3.5.1. Introduction
Definition
Article 60, Appendix I Convention
Article 398 IPC
An authorised consignor is a person authorised by the competent authorities to carry out transit operations without presenting the goods and the corresponding transit declarations at the office of departure.
The authorised consignor is entitled to carry out the following formalities:
· issue transit declarations;
· seal the means of transport or packages;
· ship the goods without customs interference.
The authorised consignor shall be the principal.
3.5.2. Authorisation
Article 61, Appendix I Convention
Article 399 IPC
Annex V,Appendix I Convention
The authorisation procedure shall be in accordance with paragraph 2.2 unless otherwise provided hereunder.
To obtain the status of authorised consignor, a trader shall fulfil the general conditions (see paragraph 2.1) and in addition must hold an authorisation to use a comprehensive guarantee or a guarantee waiver (see part III, paragraph 4).
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To enable the competent authority to make an initial assessment, the application shall indicate as far as possible:
· the estimated number of consignments per week;
· the type of the goods in question;
· the type of transport to be used;
· the point(s) of departure.
Annex 37d IPC
The competent authority can demand the applicant to provide all additional details or supporting documents necessary for processing the application.
The administration of the holder must be organised in a way that it shall be easy to link the information on the goods in the transit declaration with the information in the consignments notes, invoices, etc. Of particular importance is the information on the number and type of packages and the type and volume of the goods as well as their customs status.
For revocation or amendment of the authorisation see paragraph 2.3.
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3.5.3. Procedures
3.5.3.1.
NCTS
The authorised consignor follows the same procedure as the described one in Part IV, chapter 1, point 3 except for the following simplifications:
· he does not have to present the goods to the office of Departure,
· after the expiry of the set timer he can dispose of the goods
Following obligations he has to meet:
· the goods have to be under his control at his premises at the moment he launches the declaration,
· he has to indicate the number and quantity of the by him
affixed seals in box D, and
· in case of a control he has to assure that the goods will be at the customs disposal
Where simplified procedures are used the trader shall fulfil all the obligations and conditions agreed on in his authorisation.
3.5.3.2.
Fallback procedure - Authentication of the transit declaration (SAD)
In case of problems with the system the authorised consignor has to contact the competent authority and ask for permission to use the fallback procedure.
After the permission has been given the authorised consignor can use the SAD, the SAD printout or the TAD, he indicates in box D the number and quantity of the affixed seal(s), and his authorisation stamp. The red fallback stamp has also to be clearly placed on this paper document, which will accompany the good to its destination.
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Where the decision to revert to the fallback procedure is taken, it is important to ensure that any declaration, which has been entered to NCTS, but which has not been further processed due to the failure of the system, needs to be cancelled.
Annex V point 27, Appendix I Convention
Annex 37d point 26 IPC
Under the simplification authorised consignor there are two methods for the authentication of the SAD: 1. either pre-authentication by customs or, 2. authentication by the authorised consignor. The authorisation shall determine which method the authorised consignor shall use.
Annex B9, Appendix III Convention
1. Customs may pre-authenticate copies of the SAD by placing in
box C a print of the stamp of the office of departure, a signature and the name of the customs officer.
Annex 62 IPC
The authorised consignor shall later enter in box C the date on which the goods are consigned and shall allocate a number to the SAD in accordance with the rules laid down in the authorisation.
The pre-authenticated SADs are numbered consecutively in advance and shall be registered by the customs office.
Any SAD-bis forms or loading lists that accompany pre-authenticated SADs must also be pre-authenticated.
2. The authorised consignor uses a special metal stamp and places a
print of this stamp in box C of the SAD (specimen stamp shown in annex 8.3).
The stamp is placed on copies 1, 4 and 5 SAD, as well as on all copies of the SAD-bis forms or loading lists.
The number of the SAD is mentioned in box 3 of the special stamp. It may be pre-printed at the same time as the stamp and in the impression thereof. The authorisation shall stipulate that the numbering must form part of an uninterrupted series.
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The stamp may be pre-printed on the SADs. Traders wishing to use the pre-printed method shall use a printing firm approved by the customs authorities of the country where the authorised consignor is established.
The customs authorities may authorise authorised consignors to complete SADs using a data-processing technique. In such cases the imprint of the special stamp printed by the computer may differ slightly, in particular with regard to its dimensions, from that shown in annex 8.3
Note: a special metal stamp is used by the Italian and French customs authorities. Impressions of these stamps are reproduced in annex 8.4.
Annex V point 28, Appendix I Convention
Annex 37d point27 IPC
Authorised consignors shall take all necessary measures to ensure the safekeeping of the special stamp or of the pre-authenticated or pre-printed SADs in order to avoid their misuse, loss or theft and shall present them to the customs authorities when required.
Customs may make a post-clearance check to establish whether the authorised consignor has taken all necessary measures to ensure the safekeeping of the special stamp and the forms bearing the stamp of the office of d