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Commission Regulation (EEC) No 2454/93 (repealed)Dangos y teitl llawn

Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)

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[F1Section 2 U.K. Proof of Community status

Article 314b U.K.

For the purposes of this Section, ‘ competent office ’ means the customs authorities responsible for certifying the Community status of goods.

Article 314c U.K.

1. Without prejudice to goods placed under the internal Community transit procedure, proof that the goods have Community status may be established solely by one of the following means:

(a) by one of the documents provided for in Articles 315 to 317b;

(b) in accordance with the rules laid down in Articles 319 to 323;

(c) by the accompanying document referred to in Commission Regulation (EEC) No 2719/92 (1) ;

(d) by the document provided for in Article 325;

(e) by the label provided for in Article 462a(2);

(f) by the document provided for in [F2Article 812] certifying the Community status of the goods; or

(g) by the T5 control copy described in Article 843.

2. Where the documents or rules referred to in paragraph 1 are used for Community goods with packaging not having Community status, the document certifying the Community status of the goods shall bear one of the following endorsements:

  • [X1envases N

  • N-emballager

  • N-Umschließungen

  • Συσκευασία Ν

  • N packaging

  • emballages N

  • imballaggi N

  • N-verpakkingen

  • embalagens N

  • N-pakkaus

  • N förpackning [F3.] ]

  • [F4obal N

  • N-pakendamine

  • N iepakojums

  • N pakuotė

  • N csomagolás

  • ippakkjar N

  • opakowania N

  • N embalaža

  • N-obal [F5.] ]

  • [F6опаковка N

  • ambalaj N .]

3. Subject to the conditions for issuing the documents being met, the documents referred to in Articles 315 to 323 may be issued retroactively. Where this is the case, they shall bear one of the following phrases in red:

  • [X1Expedido a posteriori,

  • Udstedt efterfoelgende,

  • Nachträglich ausgestellt,

  • Εκδοθέν εκ των υστέρων,

  • Issued retroactively,

  • Délivré a posteriori,

  • Rilasciato a posteriori,

  • Achteraf afgegeven,

  • Emitido a posteriori,

  • Annettu jälkikäteen,

  • Utfärdat i efterhand [F7,] ]

  • [F4Vystaveno dodatečně,

  • Välja antud tagasiulatuvalt,

  • Izsniegts retrospektīvi,

  • Retrospektyvusis išdavimas,

  • Kiadva visszamenőleges hatállyal,

  • Maħruġ retrospettivament,

  • Wystawione retrospektywnie,

  • Izdano naknadno,

  • [F8Vyhotovené dodatočne [F9,] ] ]

  • [F6Издаден впоследствие,

  • Eliberat ulterior.]

Editorial Information

Textual Amendments

Editorial Information

Textual Amendments

Subsection 1 U.K. T2L document]
[F10Article 315 U.K.

1. Proof of the Community status of goods shall be furnished by the production of a T2L document. That document shall be drawn up in accordance with paragraphs 3 to 5.

2. Proof of the Community status of goods consigned to or from a part of the customs territory of the Community, where Directive 77/388/EEC does not apply, shall be furnished by the production of a T2LF document.

Paragraphs 3 to 5 of this Article and Articles 316 to 324f shall apply mutatis mutandis to the T2LF document.

3. The T2L document shall be made out on a form corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 31 and 32.

Where necessary, the said form may be supplemented by one or more continuation sheets corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 33 and 34.

Where Member States do not authorise the use of continuation sheets when a computerised system is used to produce declarations, the form shall be supplemented by one or more forms corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 31 and 32.

4. The person concerned shall enter ‘ T2L ’ in the right-hand subdivision of box 1 of the form and ‘ T2Lbis ’ in the right-hand subdivision of box 1 of any continuation sheets used.

5. Loading lists drawn up in accordance with the specimen in Annex 45 and made out in accordance with Annex 44a may be used instead of continuation sheets as the descriptive part of a T2L document.]

Textual Amendments

Textual Amendments

[F1Article 315a U.K.

The customs authorities may authorise any person fulfilling the conditions of Article 373 to use as loading lists lists which do not comply with all the requirements of Annexes 44a and 45.

Article 385(1), second subparagraph, (2) and (3) shall apply mutatis mutandis .]

[F10Article 316 U.K.

1. Subject to the provisions of Article 324f, a T2L document shall be drawn up in a single original.

2. At the request of the person concerned, T2L documents and, where necessary, any continuation sheets or loading lists used, shall be endorsed by the competent office. Such endorsements shall comprise the following, which should, as far as possible, appear in box ‘ C. Office of departure ’ :

(a) in the case of T2L documents, the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration, where this is required;

(b) in the case of continuation sheets or loading lists, the number appearing on the T2L document, which shall be entered by means of a stamp including the name of the competent office, or by hand; where it is entered by hand, it shall be accompanied by the official stamp of the said office.

The documents shall be returned to the person concerned.]

[F1Subsection 2 U.K. Commercial documents]
Article 317U.K.

[F111. Proof of the Community status of goods shall be furnished, in accordance with the conditions set out below, by the production of the invoice or transport document relating to the goods.]

[F102. The invoice or transport document referred to in paragraph 1 shall include at least the full name and address of the consignor, or of the person concerned where this is not the consignor, the number and kind, marks and reference numbers of the packages, a description of the goods, the gross mass in kilograms and, where necessary, the container numbers.

The person concerned shall mark the said document clearly with the ‘ T2L ’ symbol, accompanied by his handwritten signature.

3. At the request of the person concerned, the invoice or transport document duly completed and signed by him shall be endorsed by the competent office. The endorsement shall include the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration where such a declaration is required.

4. If the total value of the Community goods covered by the invoice or transport document, completed and signed in accordance with paragraph 2 of this Article or Article 224, does not exceed EUR 10 000 , the person concerned shall not be required to submit that document for endorsement by the competent office.

In that case, the invoice or transport document shall include, in addition to the information set out in paragraph 2, the particulars of the competent office.]

5.This Article shall apply only where the invoice or transport document relates exclusively to Community goods.

Textual Amendments

Textual Amendments

[F11Article 317a U.K.

1. Proof of the Community status of goods shall be furnished, in accordance with the conditions set out below, by the production of the shipping company's manifest relating to the goods.

2. The manifest shall include at least the following information:

(a) the name and full address of the shipping company;

(b) the name of the vessel;

(c) the place and date of loading;

(d) the place of unloading.

The manifest shall further include, for each consignment:

(a) the reference for the bill of lading or other commercial document;

(b) the number, description, marks and reference numbers of the packages;

[F10(c) the normal trade description of the goods including sufficient detail to permit their identification;]

(d) the gross mass in kilograms;

(e) the container identification numbers, where applicable; and

[F10(f) the following entries for the status of the goods:

  • [F10(f) the letter ‘ C ’ (equivalent to ‘ T2L ’ ) for goods whose Community status can be demonstrated,

  • the letter ‘ F ’ (equivalent to ‘ T2LF ’ ) for goods whose Community status can be demonstrated, consigned to or originating in a part of the Community customs territory where the provisions of Directive 77/388/EEC do not apply,

  • the letter ‘ N ’ for all other goods.]

[F103. At the request of the shipping company, the manifest it has duly completed and signed shall be endorsed by the competent office. The endorsement shall include the name and stamp of the competent office, the signature of an official at that office and the date of endorsement.] ]

[F1Article 317b U.K.

Where the simplified Community transit procedures provided for [F2in Articles 445 and 448] are used, proof of Community status shall be provided by entering the letter ‘C’ (equivalent to ‘T2L’) alongside the relevant items on the manifest.]

Textual Amendments

Textual Amendments

F12Article 318U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Textual Amendments

[F1Subsection 3 U.K. Other proof specific to certain operations]
Article 319U.K.

1.Where goods are transported under cover of a TIR carnet or an ATA carnet, the declarant may, with a view to proving the Community status of the goods[F12 and subject to Article 314 (2)], clearly enter the symbol ‘T2L’ in the space reserved for the description of goods, together with his signature, on all the relevant vouchers of the carnet used before presenting it to the office of departure for authentication. On all the vouchers where it has been entered, the symbol ‘T2L’ shall be authenticated with the stamp of the office of departure accompanied by the signature of the competent official.

2.Where the TIR carnet or the ATA carnet covers both Community goods and non-Community goods, those two categories of goods shall be shown separately, and the symbol ‘T2L’ shall be entered in such a way that it clearly relates only to the Community goods.

Textual Amendments

Textual Amendments

Article 320U.K.

If it is necessary to establish the Community status of motorized road vehicles registered in a Member State, such vehicles shall be considered to have Community status:

(a)

where they are accompanied by their registration plates and documents and the registration particulars shown on the said plates and documents unambiguously establish their Community status;

(b)

[F10in other cases, in accordance with Articles 315 to 319 and 321, 322 and 323.]

Article 321U.K.

If it is necessary to establish the Community status of goods wagons belonging to a railway company of a Member State, such wagons shall be considered to have Community status:

(a)

where the code number and ownership mark (distinguishing letters) displayed on them unambiguously establish their Community status;

(b)

in other cases, on presentation of one of the documents referred to in [F10Articles 315 to 317b].

Article 322U.K.

1.If it is necessary to establish the Community status of packaging used for the transport of goods in intra-Community trade which can be identified as belonging to a person established in a Member State; the packaging shall be considered to have Community status:

(a)where they are declared as Community goods and there is no doubt as to the veracity of the declaration;

(b)in other cases, in accordance with Articles 315 to 322.

2.The facility provided for in paragraph 1 shall be granted for receptacles, packings, pallets and other similar equipment, excluding containers[F13 within the meaning of Article 670].

Textual Amendments

Textual Amendments

Article 323U.K.

If it is necessary to establish the Community status of goods in passenger-accompanied baggage the goods, provided that they are not intended for commercial use, shall be considered to have Community status:

(a)

where they are declared as Community goods and there is no doubt as to the truthfulness of the declaration;

(b)

in other cases, in accordance with Articles 315 to 322.

F12Article 323aU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Textual Amendments

F12Article 324U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Textual Amendments

[F1Subsection 4 U.K. Proof of Community status of goods provided by an authorised consignor
Article 324a U.K.

1. The customs authorities of each Member State may authorise any person, hereinafter referred to as the ‘ authorised consignor ’ , who satisfies the requirements of Article 373 and proposes to establish the Community status of goods by means of a T2L document in accordance with Article 315, or by means of one of the documents stipulated in Articles 317 to 317b, hereinafter referred to as ‘ commercial documents ’ , to use such documents without having to present them for endorsement to the competent office.

2. The provisions of Articles 374 to 378 shall apply, mutatis mutandis , to the authorisation referred to in paragraph 1.

Article 324b U.K.

The authorisation shall specify, in particular:

(a)

the office assigned responsibility for pre-authenticating the forms used for drawing up the documents concerned, for the purposes of Article 324c(1)(a);

(b)

the manner in which the authorised consignor shall establish that the forms have been properly used;

(c)

the excluded categories or movements of goods;

(d)

the period within which and the manner in which the authorised consignor shall notify the competent office in order to enable it to carry out any necessary controls before departure of the goods.

Article 324c U.K.

1. The authorisation shall stipulate that the front of the commercial documents concerned or box ‘ C. Office of departure ’ on the front of the forms used for the purposes of compiling T2L document and, where appropriate, the continuation sheets, must be:

(a) stamped in advance with the stamp of the office referred to in Article 324b(a) and signed by an official of that office; or

(b) stamped by the authorised consignor with a special metal stamp approved by the customs authorities and corresponding to the specimen in Annex 62. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose.

The provisions of Article 401 shall apply mutatis mutandis .

2. Not later than on consignment of the goods, the authorised consignor shall complete and sign the form. He shall also enter in box ‘ D. Control by office of departure ’ of the T2L document, or in a clearly identifiable space on the commercial document used, the name of the competent office, the date of completion of the document, and one of the following endorsements:

  • Expedidor autorizado

  • Godkendt afsender

  • Zugelassener Versender

  • Εγκεκριμένος αποστολέας

  • Authorised consignor

  • Expéditeur agréé

  • Speditore autorizzato

  • Toegelaten afzender

  • Expedidor autorizado

  • Hyväksytty lähettäjä

  • Godkänd avsändare [F3.]

  • [F4Schválený odesílatel

  • Volitatud kaubasaatja

  • Atzītais nosūtītājs

  • Įgaliotas siuntėjas

  • Engedélyezett feladó

  • Awtorizzat li jibgħat

  • Upoważniony nadawca

  • Pooblaščeni pošiljatelj

  • Schválený odosielateľ [F5.] ]

  • [F6Одобрен изпращач

  • Expeditor agreat autorizat autorizat .]

Textual Amendments

Textual Amendments

Article 324d U.K.

1. The authorised consignor may be authorised not to sign T2L documents or commercial documents used bearing the special stamp referred to in Annex 62 which are drawn up by an electronic or automatic data processing system. Such authorisation shall be subject to the condition that the authorised consignor has previously given those authorities a written undertaking acknowledging his liability for the legal consequences arising from all T2L documents or commercial documents issued bearing the special stamp.

2. T2L documents or commercial documents drawn up in accordance with paragraph 1 shall contain in place of the authorised consignor's signature one of the following endorsements:

  • Dispensa de firma

  • Fritaget for underskrift

  • Freistellung von der Unterschriftsleistung

  • Δεν απαιτείται υπογραφή

  • Signature waived

  • Dispense de signature

  • Dispensa dalla firma

  • Van ondertekening vrijgesteld

  • Dispensada a assinatura

  • Vapautettu allekirjoituksesta

  • Befriad från underskrift [F3.]

  • [F4Podpis se nevyžaduje

  • Allkirjanõudest loobutud

  • Derīgs bez paraksta

  • Leista nepasirašyti

  • Aláírás alól mentesítve

  • Firma mhux meħtieġa

  • Zwolniony ze składania podpisu

  • Opustitev podpisa

  • [F8Oslobodenie od podpisu [F5.] ] ]

  • [F6Освободен от подпис

  • Dispensă de semnătură .]

Textual Amendments

Textual Amendments

Article 324e U.K.

1. The customs authorities of the Member States may authorise shipping companies not to draw up the manifest serving to demonstrate the Community status of goods until, at the latest, the day after the departure of the vessel and, in any case, before its arrival at the port of destination.

2. The authorisation referred to in paragraph 1 shall be granted only to international shipping companies which:

(a) fulfil the conditions of Article 373; by way of derogation from Article 373(1)(a) shipping companies need not be established in the Community if they have a regional office there, and

(b) use electronic data interchange systems to transmit information between the ports of departure and destination in the Community, and

(c) operate a significant number of voyages between the Member States on recognised routes.

3. On receipt of an application, the customs authorities of the Member State where the shipping company is established shall notify the other Member States in whose respective territories the ports of departure and intended destination are situated of that application.

If no objection is received within 60 days of the date of notification, the customs authorities shall authorise use of the simplified procedure described in paragraph 4.

This authorisation shall be valid in the Member States concerned and shall apply only to transit operations between the ports to which it refers.

4. The simplification shall be operated as follows:

(a) the manifest for the port of departure shall be transmitted by electronic data interchange system to the port of destination;

(b) the shipping company shall enter in the manifest the information indicated in Article 317a(2);

(c) on request, a printout of the manifest transmitted by electronic data exchange system shall be presented to the customs authorities at the port of departure at the latest on the working day following the departure of the vessel and in any case before it arrives at its port of destination;

(d) a printout of the data exchange manifest shall be presented to the customs authorities at the port of destination.

5. [F2Article 448(5)] shall apply mutatis mutandis .

Textual Amendments

Textual Amendments

Article 324f U.K.

The authorised consignor shall make a copy of each T2L document or each commercial document issued under this subsection. The customs authorities shall specify the conditions under which the copy shall be presented for purposes of control and retained for at least two years.]

[F10Subsection 5] U.K. [F14Specific provisions concerning products of sea-fishing and other products taken from the sea by boats
Article 325 U.K.

1. [F10For the purposes of this subsection] :

(a) 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;

(b) 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 State and does not catch products of sea-fishing but does process such products on board.

2. A T2M form, made out in accordance with Articles 327 to 337, shall be produced to prove the Community status:

(a) of the products of sea-fishing caught by a Community fishing vessel, in waters other than the territorial waters of a country or territory outside the customs territory of the Community;

and

(b) of the goods obtained from such products on board that vessel or a Community factory ship, in the production of which other products having Community status may have been used,

which may be in packaging having Community status and are to be brought into the customs territory of the Community in the circumstances set out in Article 326.

3. Proof of the Community status of the 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 by vessels flying the flag of a Member State and listed or registered in a part of a Member State's territory forming part of the customs territory of the Community, or of such products taken or caught in territorial waters within the customs territory of the Community by vessels of a non-member country, must be provided by means of the logbook or any other means which establishes the said status.

Article 326 U.K.

1. A T2M form shall be presented in respect of the products and goods referred to in Article 325 (2) which are transported directly to the customs territory of the Community:

(a) by the Community fishing vessel which caught the products and, where applicable, processed them; or

(b) by another Community fishing vessel or by the Community factory slip which processed the products following their transhipment from the vessel referred to in point (a); or

(c) by any other vessel onto which the said products and goods were transhipped from the vessels referred to in points (a) and (b), without any further changes being made; or

(d) by a means of transport covered by a single transport document 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 vessels referred to in points (a), (b) and (c).

Thereafter the T2M form may no longer be used as proof of the Community status of the products or goods to which it refers.

2. The customs authorities which are responsible for the port where products and/or goods are landed from a vessel referred to in point (a) of paragraph 1 may waive the application of paragraph 1 where there is no doubt about the origin of those products and/or goods, or where the attestation referred to in Article 8 (1) of Council Regulation (EEC) No 2847/93 (2) is applicable.]

Article 327U.K.

1.The form for the T2M document shall conform to the specimen shown in Annex 43.

2.The original shall be printed on paper without mechanical pulp, dressed for writing purposes and weighing at least 55 g/m2. It shall have a green guilloche pattern background printed on both sides so as to reveal any falsification by mechanical or chemical means.

3.The T2M forms shall measure 210 × 297 mm, a tolerance of between - 5 and + 8 mm being allowed in the length.

4.The form shall be printed in an official Community language specified by the competent authorities of the Member State to which the vessel belongs.

5.The T2M forms shall be bound in booklets of 10, with one detachable original and one non-detachable carbon copy of each form. Page 2 of the cover of the booklet shall contain the notes shown in Annex 44.

6.Each T2M form shall bear an individual serial number. This number shall be the same for both original and copy.

7.Member States may themselves print the T2M forms and assemble them in booklets, or entrust the work to printers approved by them. In the latter case, reference to the approval must appear on page 1 of the cover of each booklet and on the original of each form. Page 1 and the original of each form must also bear the name and address of the printer or a mark by which he can be identified.

8.The T2M forms shall be completed in one of the official Community languages either in typescript or legibly by hand; if the latter, in ink and in printed characters. No erasures or alterations may be made. Corrections shall be made by crossing out the wrong words and adding any necessary particulars. Any such corrections must be initialled by the person who signed the declaration containing them.

[F14Article 328 U.K.

The booklet of T2M forms shall be issued at the request of the appropriate person by the Community customs office responsible for supervising the base port of the Community fishing vessel for which the booklet is intended.

The booklet shall be issued only when the person concerned has completed boxes 1 and 2 in the language of the form, and has completed and signed the declaration in box 3 of all the originals and copies of the forms contained in the booklet. When issuing the booklet, the customs office shall complete box B of all the originals and copies of the forms in the booklet.

The booklet shall be valid for two years from the date of issue shown on page 2 of its cover. In addition, the validity of the forms shall be guaranteed by the presence in box A of each original and copy of a stamp applied by the authority responsible for registering the Community fishing vessel for which the booklet is issued.

Article 329 U.K.

The master of the Community fishing vessel shall complete box 4 and, if the catch has been processed on board, box 6, and shall complete and sign the declaration in box 9 of the original and copy of one of the forms in the booklet whenever he:

(a)

tranships products to one of the vessels referred to in point (b) of Article 326 (1) which processes those products;

(b)

tranships products or goods to any other vessel which will not process them but take them directly either to a port in the customs territory of the Community or to another port for subsequent consignment to that territory;

(c)

without prejudice to Article 326 (2), lands products or goods in a port in the customs territory of the Community;

(d)

lands products or goods in a port outside the customs territory of the Community for subsequent consignment to that territory.

Any processing of such products shall be recorded in the vessel's logbook.

Article 330 U.K.

The master of a vessel referred to in point (b) of Article 326 (1) shall complete box 6 and complete and sign the declaration in box 11 of the original of the T2M form whenever he lands goods either in a port in the customs territory of the Community or in a port outside the said territory for subsequent consignment to that territory, or whenever he tranships goods onto another vessel for that purpose.

Processing of products transhipped to the vessel shall be recorded in its logbook.

Article 331 U.K.

When the products or goods referred to in point (a) or point (b) of Article 329 are transhipped for the first time, box 10 of the original and the copy of a T2M form shall be completed; if a further transhipment, of the type referred to in Article 330, takes place, box 12 of the original of that T2M form shall also be completed. The transhipment declaration shall be signed by both the masters concerned and the original of the T2M form shall be given to the master of the vessel to which the products or goods are transhipped. Any transhipment operation shall be recorded in the logbooks of both the vessels involved.

Article 332 U.K.

1. Where products or goods covered by a T2M form go to a country or territory not forming part of the customs territory of the Community, the said form shall be valid only if the certification in box 13 of the form has been completed and endorsed by the customs authorities of that country or territory.

2. Where some of the products or goods do not come to the customs territory of the Community, the name, kind, gross mass and treatment or use assigned to those consignments shall be entered in the ‘ Remarks ’ box of the T2M form.

Article 333 U.K.

1. Where products or goods covered by a T2M form go to country or territory not forming part of the customs territory of the Community for subsequent despatch in split consignments to that territory, the person concerned or his representative shall:

(a) enter in the ‘ Remarks ’ box of the initial T2M form the number of kind of packages, the gross mass, the treatment or use to which the consignment has been assigned and the number of the ‘ Extract ’ referred to in point (b);

(b) make out a T2M ‘ Extract ’ , using for this purpose an original form taken from a booklet of T2M forms issued in accordance with the provisions of Article 328.

Each ‘ Extract ’ , and its copy which shall remain in the T2M booklet, shall include a reference to the initial T2M form referred to in point (a) and shall be clearly marked with one of the following words:

  • (b) Extracto,

  • Udskrift,

  • Auszug,

  • Απόσπασμα,

  • Extract,

  • Extrait,

  • Estratto,

  • Uittreksel,

  • Extracto,

  • Ote,

  • Utdrag [F7,]

  • [F4Výpis,

  • Väljavõte,

  • Izraksts,

  • Išrašas,

  • Kivonat,

  • Estratt,

  • Wyciąg,

  • Izpisek,

  • Výpis [F9,] ]

  • [F6Извлечение,

  • Extras.]

The T2M ‘ Extract ’ accompanying the split consignment to the customs territory of the Community shall state in boxes 4, 5, 6, 7 and 8 the name, kind, CN code and quantity of products or goods making up that consignment. In addition, the certification in box 13 shall be completed and endorsed by the customs authorities of the country or territory where the products or goods remained while in transit.

2. When all the products and goods covered by the initial T2M form referred to in point (a) of paragraph 1 have been sent to the customs territory of the Community, the certification in box 13 of the form shall be completed and endorsed by the authorities referred to in that paragraph. The form shall then be sent to the customs office referred to in Article 328.

3. Where some of the products or goods do not come to the customs territory of the Community, the name, kind, gross mass and treatment or use assigned to the products or goods shall be entered in the ‘ Remarks ’ box of the initial T2M form.

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Article 334 U.K.

All T2M forms, whether initial or ‘ Extract ’ , shall be presented at the customs office where the products or goods to which they refer are brought into the customs territory of the Community. However, where the products or goods are brought in under a transit procedure commencing outside that territory, the forms shall be presented at the customs office of destination for that procedure.

The authorities of the office may request a translation of the form. In addition, with a view to checking the accuracy of the particulars given in the T2M form, they may require the production of all relevant documents, including the vessels' papers where necessary. The office shall complete box C of each T2M form, a copy of which shall be sent to the customs office referred to in Article 328.

Article 335 U.K.

By way of derogation from Articles 332, 333 and 334, where products or goods covered by a T2M form go to a third country that is a contracting party to the Convention on a common transit procedure, for reconsignment in full or split consignments to the customs territory of the Community under ‘ T2 ’ procedure, the particulars of the said procedure shall be entered in the ‘ Remarks ’ box of the T2M form.

When all the products and/or goods covered by this T2M form have been sent to the customs territory of the Community, the certification in box 13 of the form shall be completed and endorsed by the customs authorities. A completed copy of the form, shall be sent to the customs office referred to in Article 328.

The provisions of Article 332 (2) shall apply as appropriate.

Article 336 U.K.

The booklet containing the T2M forms shall be produced whenever the customs authorities so require.

When a vessel for which a booklet of T2M forms as referred to in Article 327 has been issued ceases to satisfy the conditions laid down, before all the forms have been used, or when all the forms in the booklet have been used or its period of validity has expired, the booklet shall be returned immediately to the customs office of issue.]

F12Article 337U.K.

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F15Article 338U.K.

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F15Article 339U.K.

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F15Article 340U.K.

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