Commission Regulation (EC) No 1192/2008Dangos y teitl llawn

Article 1 U.K.

Regulation (EEC) No 2454/93 is amended as follows:

1.

In Article 1 the following points 13, 14 and 15 are added:

‘13. Single authorisation means:

an authorisation involving customs administrations in more than one Member State for one of the following procedures:

• the simplified declaration procedure pursuant to Article 76(1) of the Code, or

• the local clearance procedure pursuant to Article 76(1) of the Code, or

• customs procedures with economic impact pursuant to Article 84(1)(b) of the Code, or

• end-use pursuant to Article 21(1) of the Code.

14. Integrated authorisation means:

an authorisation to use more than one of the procedures referred to in point 13; it may take the form of an integrated single authorisation where more than one customs administration is involved.

15. Authorising customs authority means:

the customs authority who grants an authorisation.’

2.

In Article 183, paragraph 3 is replaced by the following:

‘3. The summary declaration for goods that have been moved under a transit procedure for which the formalities are carried out by electronic data-processing techniques before being presented to customs shall take the form of the transit declaration transmitted to the office of destination using the “anticipated arrival record”.

The summary declaration shall take the form of the copy of the transit document or of the Transit Accompanying Document where Article 353(2) is applied.’

3.

In Article 199, paragraphs 1 and 2 are replaced by the following:

‘1. Without prejudice to the possible application of penal provisions, the lodging of a declaration signed by the declarant or his representative with a customs office or a transit declaration lodged using electronic data-processing techniques shall render the declarant or his representative responsible under the provisions in force for:

• the accuracy of the information given in the declaration,

• the authenticity of the documents presented, and

• compliance with all the obligations relating to the entry of the goods in question under the procedure concerned.

2. Where the declarant uses data-processing systems to produce his customs declarations, including transit declarations made in accordance with Article 353(2)(b), the customs authorities may provide that the handwritten signature may be replaced by another identification technique which may be based on the use of codes. This facility shall be granted only if the technical and administrative conditions laid down by the customs authorities are complied with.

The customs authorities may also provide that declarations, including transit declarations made in accordance with Article 353(2)(b) produced using customs data-processing systems, may be directly authenticated by those systems, in place of the manual or mechanical application of the customs office stamp and the signature of the competent official.’

4.

In Article 201, the following paragraph 3 is added:

‘3. The customs authorities may allow the customs declaration to be lodged at a customs office different from the one where the goods are presented or will be presented or made available for control, provided that one of the following conditions is fulfilled:

(a) the customs offices referred to in the introductory phrase are in the same Member State;

(b) the goods are to be placed under a customs procedure by the holder of a single authorisation for the simplified declaration or the local clearance procedure.’

5.

In Article 202, the following paragraph 3 is added:

‘3. The transit declaration shall be lodged and goods shall be presented at the office of departure during the days and hours established by the customs authorities.

The office of departure may, at the request and expense of the principal, allow the goods to be presented in another place.’

6.

Article 203 is replaced by the following:

‘Article 203

1. The date of acceptance of the declaration shall be noted thereon.

2. The Community transit declaration shall be accepted and registered by the office of departure during the days and hours established by the customs authorities.’

7.

In Article 205(3), the fifth indent and the sixth indent are replaced by the following:

• ‘use, by persons concerned, of loading lists for the completion of Community transit formalities in the case of consignments composed of more than one kind of goods, where Article 353(2) and Article 441 are applied,

• printing declarations for export, import and for transit where Article 353(2) is applied and documents certifying the Community status of goods not being moved under the internal Community transit procedure by means of official or private-sector data-processing systems, if necessary on plain paper, on conditions laid down by the Member States.’

8.

In Article 208, paragraph 2 is replaced by the following:

‘2. Where the Community transit procedure or the common transit procedure is preceded or followed by another customs procedure, a subset containing the number of copies required for the completion of formalities relating to the transit procedure where Article 353(2) is applied and the preceding or following procedure may be presented.’

9.

In Article 215(1), the second and third subparagraphs are replaced by the following:

‘The paper shall be white for all copies. However, on the copies used for Community transit in accordance with Article 353(2), boxes 1 (first and third subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background.

The forms shall be printed in green ink.’

10.

In Article 219, paragraph 1 is replaced by the following:

‘1. The goods that are the subject of the transit declaration shall be presented together with the transport document.

The office of departure may waive the requirement to produce this document when the customs formalities are completed, on condition that the document is kept at its disposal.

However, the transport document shall be presented at the request of the customs authorities or any other competent authority in the course of transport.’

11.

In Article 247, the following paragraph 5 is added:

‘5. For the implementation of the Community transit procedure, the office of departure shall record the results of the verification by entering corresponding data in the transit declaration.’

12.

In Article 249, the following paragraph 3 is added:

‘3. For the implementation of the Community transit procedure, and if the results of the verification of the declaration allow it, the office of departure shall authorise the release of the goods and record the date of the release in the computerised system.’

13.

In Part I, Title IX, Chapter 1, the following heading is inserted before Article 253:

‘Section 1 U.K. General’

14.

In Article 253, the following paragraphs 4 to 8 are added:

‘4. Any person may apply for an authorisation for the simplified declaration or the local clearance procedure, to be granted to himself for his own use or for use as a representative, provided satisfactory records and procedures are in place allowing the authorising customs authority to identify the persons represented and to perform appropriate customs controls.

Such application may also concern an integrated authorisation without prejudice to Article 64 of the Code.

5. The use of the simplified declaration or the local clearance procedure is conditional on the provision of a guarantee for import duties and other charges.

6. The holder of the authorisation shall comply with the conditions and criteria laid down in this Chapter and the obligations resulting from the authorisation, without prejudice to the obligations of the declarant, and the rules governing the incurrence of a customs debt.

7. The holder of the authorisation shall inform the authorising customs authority of all factors arising after the authorisation is granted which may influence its continuation or content.

8. A reassessment of an authorisation for the simplified declaration or the local clearance procedure shall be carried out by the authorising customs authority in the following cases:

(a) major changes to the relevant Community legislation;

(b) reasonable indication that the relevant conditions are no longer met by the authorisation holder.

In the case of an authorisation for the simplified declaration or the local clearance procedure issued to an applicant established for less than three years, close monitoring shall take place during the first year after issue.’

15.

In Article 253a, the following paragraph is added:

‘The use of the simplified declaration or the local clearance procedure shall be conditional on the lodging of electronic customs declarations and notifications.’

16.

In Part I, Title IX, Chapter 1, the following Section 2 is inserted after Article 253a:

‘Section 2 U.K. Granting, suspension, revocation of authorisations for the simplified declaration or the local clearance procedure

Article 253b

1. Applications for authorisation of the simplified declaration or the local clearance procedure shall be made using the model application form set out in Annex 67 or the corresponding electronic format.

2. Where the authorising customs authority establishes that the application does not contain all the particulars required, it shall, within 30 calendar days of receipt of the application, ask the applicant to supply the relevant information, stating the grounds for its request.

3. The application shall not be accepted if:

(a) it does not comply with paragraph 1;

(b) it has not been submitted to the competent customs authorities;

(c) the applicant has been convicted of a serious criminal offence linked to the economic activity of the applicant;

(d) the applicant is subject to bankruptcy proceedings at the time of the submission of the application.

4. Before granting an authorisation for the simplified declaration or the local clearance procedure the customs authorities shall audit the applicant's records, unless the results of a previous audit can be used.

Article 253c

1. Authorisation for the simplified declaration procedure shall be granted provided that the conditions and criteria laid down in Article 14h, with the exception of paragraph 1(c), in points (d), (e) and (g) of Article 14i and in Article 14j are fulfilled.

Authorisation for the local clearance procedure shall be granted provided that the conditions and criteria laid down in Article 14h, with the exception of paragraph 1(c), in Article 14i and in Article 14j are fulfilled.

For the granting of the authorisations referred to in the first and second subparagraphs, the customs authorities shall apply Article 14a(2) and use the authorisation form set out in Annex 67.

2. Where the applicant holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the conditions and criteria referred to in paragraph 1 of this Article are deemed to be fulfilled.

Article 253d

1. An authorisation for the simplified declaration or the local clearance procedure shall be suspended by the authorising customs authority where:

(a) non-compliance with the conditions and criteria referred to in Article 253c(1) has been detected;

(b) the customs authorities have sufficient reason to believe that an act, which gives rise to criminal court proceedings and is linked to an infringement of the customs rules, has been perpetrated by the holder of the authorisation or another person referred to in points (a), (b) or (d) of Article 14h(1).

However, in the case referred to in point (b) of the first subparagraph of this Article, the authorising customs authority may decide not to suspend an authorisation for the simplified declaration or the local clearance procedure if it considers an infringement to be of negligible importance in relation to the number or size of the customs related operations and not to create doubts concerning the good faith of the holder of the authorisation.

Before taking a decision, the authorising customs authority shall communicate its findings to the holder of the authorisation. The holder of the authorisation shall be entitled to regularise the situation and/or express his point of view within 30 calendar days starting from the date of communication.

2. If the holder of the authorisation does not regularise the situation referred to in point (a) of the first subparagraph of paragraph 1 within the period of 30 calendar days the authorising customs authority shall notify the holder of the authorisation that the authorisation for the simplified declaration or local clearance procedure is suspended for a period of 30 calendar days to enable the holder of the authorisation to take the required measures to regularise the situation.

3. In the cases referred to in point (b) of the first subparagraph of paragraph 1, the authorising customs authority shall suspend the authorisation until the end of the court proceedings. It shall notify the holder of the authorisation to that effect.

4. Where the holder of the authorisation has been unable to regularise the situation within 30 calendar days but can provide evidence that the conditions can be met if the suspension period is extended, the authorising customs authority shall suspend the authorisation for the simplified declaration or the local clearance procedure for a further 30 calendar days.

5. The suspension of an authorisation shall not affect any customs procedure that has already begun before the date of suspension but has not yet been completed.

Article 253e

1. When the holder of the authorisation has, to the satisfaction of the authorising customs authority, taken the necessary measures to comply with the conditions and criteria that have to be met in the authorisation for the simplified declaration or the local clearance procedure, the authorising customs authority shall withdraw the suspension and inform the holder of the authorisation. The suspension may be withdrawn before the expiry of the time limit laid down in Article 253d(2) or (4).

2. If the holder of the authorisation fails to take the necessary measures within the suspension period provided for in Article 253d(2) or (4), Article 253g shall apply.

Article 253f

1. Where a holder of an authorisation is temporarily unable to meet any of the conditions and criteria laid down for an authorisation for the simplified declaration or the local clearance procedure, he may request a suspension of the authorisation. In such cases, the holder of an authorisation shall notify the authorising customs authority, specifying the date when he will be able to meet the conditions and criteria again. He shall also notify the authorising customs authority of any planned measures and their timescale.

2. If the holder of the authorisation fails to regularise the situation within the period set out in his notification, the authorising customs authority may grant a reasonable extension, provided that the holder of the authorisation has acted in good faith.

Article 253g

Without prejudice to Article 9 of the Code and Article 4 of this Regulation, an authorisation for the simplified declaration or local clearance procedure shall be revoked by the authorising customs authority in the following cases:

(a)

where the holder of the authorisation fails to regularise the situation referred to in Articles 253d(2) and 253f(1);

(b)

where serious or repeated infringements related to the customs rules have been committed by the holder of the authorisation or other persons referred to in points (a), (b) or (d) of Article 14h(1) and there is no further right of appeal;

(c)

upon request of the holder of the authorisation.

However, in the case referred to in point (b) of the first subparagraph, the authorising customs authority may decide not to revoke the authorisation for the simplified declaration or the local clearance procedure if it considers the infringements to be of negligible importance in relation to the number or size of the customs related operations and not to create doubts concerning the good faith of the holder of the authorisation.’

17.

In Part I, Title IX, the following Chapter 1A is inserted:

‘CHAPTER 1A U.K. Single authorisation for the simplified declaration or the local clearance procedure

Section 1 U.K. Application procedure

Article 253h

1. The application for a single authorisation for the simplified declaration or the local clearance procedure shall be submitted to one of the customs authorities referred to in Article 14d(1) and (2).

However, where the authorisation for the simplified declaration or the local clearance procedure is requested in the context of, or following, an application for a single authorisation for end-use or for a customs procedure with economic impact, Article 292(5) and (6) or Articles 500 and 501 shall apply.

2. If a part of the relevant records and documentation is kept in a Member State other than the Member State of application, the applicant shall duly complete boxes 5a, 5b and 7 of the application form of which the model is set out in Annex 67.

3. The applicant shall provide a readily accessible central point or nominate a contact person within the administration of the applicant in the Member State of application, in order to make available to the customs authorities all of the information necessary for proving compliance with the requirements for granting the single authorisation.

4. Applicants shall, to the extent possible, submit necessary data to the customs authorities by electronic means.

5. Until the introduction of an electronic data exchange system between the Member States involved, which is necessary for the purposes of the relevant customs procedure, the authorising customs authority may reject applications made under paragraph 1 if the single authorisation would create a disproportionate administrative charge.

Article 253i

1. Member States shall communicate to the Commission a list of customs authorities referred to in Article 253h(1), to which applications have to be made and any subsequent changes thereto. The Commission shall make such information available on the Internet. These authorities shall act as the authorising customs authorities of single authorisations for the simplified declaration and the local clearance procedure.

2. Member States shall nominate a central office responsible for the information exchange between Member States and between Member States and the Commission, and shall communicate that office to the Commission.

Section 2 U.K. Issuing procedure

Article 253j

1. Where a single authorisation for the simplified declaration or the local clearance procedure is applied for, the authorising customs authority shall make available the following information to the other customs authorities concerned:

(a) the application;

(b) the draft authorisation;

(c) all necessary information for granting the authorisation.

It shall be made available using the communication system referred to in Article 253m once this system is available.

2. The information referred to in points (a), (b) and (c) of paragraph 1 shall be made available by the authorising customs authority within the following time limits:

(a) 30 calendar days, if the applicant has been previously granted the simplified declaration or the local clearance procedure or an AEO certificate referred to in point (a) or (c) of Article 14a(1);

(b) 90 calendar days in all other cases.

Where the authorising customs authority is unable to meet those time limits, it may extend them by 30 calendar days. In such cases, the authorising customs authority shall, before the expiry of those time limits, inform the applicant of the reasons for the extension.

The time limit shall run from the date on which the authorising customs authority receives all the necessary information referred to in points (a), (b) and (c) of paragraph 1. The authorising customs authority shall inform the applicant that the application has been accepted and the date from which the time limit will run.

3. Until 31 December 2009, the maximum periods of 30 or 90 calendar days provided for in the first subparagraph of paragraph 2 shall be replaced by 90 or 210 calendar days.

Article 253k

1. The authorising customs authority of the Member State where the application has been made and the customs authorities of the other Member States involved in the single authorisation applied for shall cooperate in the setting up of the operational and reporting requirements, including a control plan for the supervision of the customs procedure operated under the single authorisation. However, the data to be exchanged for the purposes of the customs procedure(s) between the customs authorities concerned shall not exceed that laid down in Annex 30A.

2. The customs authorities of the other Member States concerned by the single authorisation applied for shall notify the authorising customs authority of any objections within 30 calendar days of the date on which the draft authorisation was received. If additional time is needed for this notification, the authorising customs authority shall be informed as soon as possible and in any event within this time limit. This additional time limit may be extended by no more than 30 calendar days. Where an extension is agreed, the authorising customs authority shall communicate the extension of the time limit to the applicant.

Where objections are notified and no agreement between the customs authorities is reached within that period, the application shall be rejected to the extent to which objections were raised.

If the customs authority consulted fails to respond within the time limit(s) laid down in the first subparagraph, the authorising customs authority may assume that no objections exist with regard to issuing such authorisation, while the responsibility remains with the customs authority consulted.

3. Before the partial or complete rejection of an application, the authorising customs authority shall communicate the reasons on which they intend to base their decision to the applicant, who shall be given the opportunity to express his point of view within 30 calendar days from the date on which the communication was made.

Article 253l

1. Where a single authorisation is applied for by an applicant who holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the authorisation shall be granted when the necessary exchange of information has been arranged between:

(a) the applicant and the authorising customs authority;

(b) the authorising authority and the other customs authorities concerned by the single authorisation applied for.

In cases where the applicant does not hold an AEO certificate referred to in point (a) or (c) of Article 14a(1), the authorisation shall be granted where the authorising customs authority is satisfied that the applicant will be able to meet the conditions and criteria for the authorisation laid down or referred to in Articles 253, 253a and 253c, and when the necessary exchange of information referred to in the first subparagraph of this paragraph has been arranged.

2. The authorising customs authority shall, after receiving consent or no reasoned objections from the other customs authorities concerned, issue the authorisation in accordance with the authorisation form laid down in Annex 67, within 30 calendar days following the expiry of the periods laid down in Article 253k(2) or (3).

The authorising customs authority shall make the authorisation available to the customs authorities in the participating Member States, using the information and communication system referred to in Article 253m once it is available.

3. Single authorisations for the simplified declaration and the local clearance procedure shall be recognised in all Member States detailed in box 10 or box 11, or in both of them, of the authorisation as applicable.

Section 3 U.K. Information exchange

Article 253m

1. An electronic information and communication system, defined by the Commission and the customs authorities in agreement with each other, shall be used, once it is available, for the information and communication process between the customs authorities and to inform the Commission and economic operators. The information provided to economic operators shall be limited to the non-confidential data defined in Title II, point 16, of the Explanatory Notes to the application form for simplified procedures set out in Annex 67.

2. The Commission and the customs authorities shall, using the system referred to in paragraph 1, exchange, store, and have access to the following information:

(a) the data of the applications;

(b) the information required for the issuing process;

(c) the single authorisations issued for the procedures referred to in Article 1(13) and (14) and, where applicable, their amendment, suspension and revocation;

(d) the results of a reassessment in accordance with Article 253(8).

3. The Commission and the Member States may disclose to the public, via the Internet, the list of single authorisations, as well as the non-confidential data defined in Title II, point 16, of the Explanatory Notes to the application form for simplified procedures set out in Annex 67 with prior agreement of the authorisation holder. The list shall be updated.’

18.

In Article 260(1), the words ‘The declarant’ are replaced by ‘An applicant’.

19.

Article 261 is replaced by the following:

‘Article 261

1. Authorisation to use the simplified declaration procedure shall be granted to the applicant if the conditions and criteria referred to in Articles 253, 253a, and 253c are fulfilled.

2. Where the applicant holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the authorising customs authority shall grant the authorisation when the necessary exchange of information has been arranged between the applicant and the authorising customs authority. All the conditions and criteria referred to in paragraph 1 of this Article shall be deemed to be met.’

20.

Article 264 is replaced by the following:

‘Article 264

1. Authorisation to use the local clearance procedure shall be granted to the applicant if the conditions and criteria referred to in Articles 253, 253a and 253c are fulfilled.

2. Where the applicant holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the authorising customs authority shall grant the authorisation when the necessary exchange of information has been arranged between the applicant and the authorising customs authority. All the conditions and criteria referred to in paragraph 1 of this Article shall be deemed to be met.’

21.

Article 265 is deleted.

22.

In Article 269, paragraph 1 is replaced by the following:

‘1. Authorisation to use the simplified declaration procedure shall be granted to the applicant in accordance with the conditions and criteria and in the manner laid down in Articles 253, 253a and 253c and 270.’

23.

Article 270 is amended as follows:

(a)

paragraphs 2, 3 and 4 are deleted;

(b)

paragraph 5 is replaced by the following:

‘5. Where the applicant holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the authorising customs authority shall grant the authorisation when the necessary exchange of information has been arranged between the applicant and the authorising customs authority. All conditions and criteria referred to in paragraph 1 of this Article shall be deemed to be met.’

24.

In Article 282, paragraph 1 is replaced by the following:

‘1. Authorisation to use the simplified declaration procedure shall be granted to the applicant if the conditions and criteria referred to in Articles 261 and 262 applied mutatis mutandis are fulfilled.’

25.

Article 288 is deleted.

26.

In Article 291(2), point (a) is deleted.

27.

In Article 340b, the following points are added:

‘6. “Transit accompanying document”: means the document printed by the computerised system to accompany the goods and based on the data of the transit declaration.

7. “Fallback procedure”: means the procedure based on the use of paper documents established to allow the lodging, the control of the transit declaration and the following of the transit operation when it is not possible to implement the standard procedure by electronic means.’

28.

In Article 340c, paragraph 1 is replaced by the following:

‘1. Community goods shall be placed under the internal Community transit procedure if they are consigned:

(a) from a part of the customs territory of the Community where the provisions of Directive 2006/112/EC apply, to a part of the customs territory of the Community where those provisions do not apply; or

(b) from a part of the customs territory of the Community where the provisions of Directive 2006/112/EC do not apply, to a part of the customs territory of the Community where those provisions do apply; or

(c) from a part of the customs territory of the Community where the provisions of Directive 2006/112/EC do not apply, to a part of the customs territory of the Community where those provisions do not apply either.’

29.

In Article 342, the following paragraph 4 is added:

‘4. When the guarantee is furnished by a guarantor at an office of guarantee:

(a) a “guarantee reference number” is allocated to the principal for the use of the guarantee and to identify each undertaking of the guarantor;

(b) an access code associated with the “guarantee reference number” is allocated and is communicated to the principal.’

30.

Article 343 is replaced by the following:

‘Article 343

Each Member State shall enter into the computerised system the list of customs offices competent to handle Community transit operations, indicating their respective identification numbers and duties and stating the days and hours when they are open. Any changes to this information shall also be entered into the computerised system.

The Commission shall use the computerised system to communicate this information to the other Member States.’

31.

The following Article 343a is inserted:

‘Article 343a

Each Member State shall notify the Commission of any central offices that have been established, and of the responsibilities conferred on those offices regarding the management and monitoring of the Community transit procedure and in the receipt and transmission of documents, indicating the types of documents involved.

The Commission shall forward this information to the other Member States.’

32.

In Part II, Title II, Chapter 4, Section 1, the following Article 344a is inserted:

‘Article 344a

1. In the framework of the Community transit procedure, formalities shall be carried out by an electronic data-processing technique.

2. The messages to be used between administrations shall conform to the structure and particulars defined by the customs authorities in agreement with each other.’

33.

In Article 345, the following paragraph 4 is added:

‘4. Where the individual guarantee is furnished by a guarantor, the access code associated with the “guarantee reference number” cannot be modified by the principal except when Annex 47a, point 3, is applicable.’

34.

In Article 346, paragraph 1 is replaced by the following:

‘1. An individual guarantee furnished by a guarantor shall correspond to the specimen in Annex 49.

The guarantee instrument shall be retained at the office of guarantee.’

35.

Article 347 is replaced by the following:

‘Article 347

1. In the case referred to in Article 345(3), the individual guarantee shall correspond to the specimen in Annex 50.

Article 346(2) shall apply mutatis mutandis.

2. The guarantor shall provide the office of guarantee with any required details about the individual guarantee vouchers that he has issued, in the manner decided by the customs authorities.

The last date on which the voucher may be used cannot be later than one year from the date of issue.

3. A “guarantee reference number” shall be communicated by the guarantor to the principal for each individual guarantee voucher which is allocated to him. The associated access code cannot be modified by the principal.

4. For the purposes of implementing Article 353(2)(b), the guarantor shall issue the principal with individual guarantee vouchers drawn up on a paper form corresponding to the specimen in Annex 54, including the identification number.

5. The guarantor may issue individual guarantee vouchers which are not valid for a Community transit operation involving goods of the list published in Annex 44c. In this case the guarantor shall endorse each individual voucher in paper form diagonally with the following phrase:

• Limited validity — 99200.

6. The principal shall lodge, at the office of departure, the number of individual guarantee vouchers corresponding to the multiple of EUR 7 000 required to cover the total amount referred to in Article 345(1). For the implementation of Article 353(2)(b), the individual vouchers in paper form shall be delivered and retained by the office of departure which shall communicate the identification number of each voucher to the office of guarantee indicated on the voucher.’

36.

In Article 348, paragraph 3 is replaced by the following:

‘3. The customs authorities of the Member State responsible for the relevant office of guarantee shall introduce into the computerised system the information of any such revocation or cancellation and the date when either becomes effective.’

37.

Article 350 is deleted.

38.

Article 351 is replaced by the following:

‘Article 351

In the case of consignments comprising both goods which must be placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure, the transit declaration bearing the “T” symbol shall be supplemented by the attribute “T1”, “T2” or “T2F” for each item of goods.’

39.

Article 352 is deleted.

40.

Article 353 is replaced by the following:

‘Article 353

1. Transit declarations shall comply with the structure and particulars set out in Annex 37a.

2. The customs authorities shall accept a transit declaration made in writing on a form corresponding to the specimen set out in Annex 31 in accordance with the procedure defined by the customs authorities in agreement with each other in the following cases:

(a) where goods are transported by travellers who have no direct access to the customs’ computerised system, in accordance with the methods described in Article 353a;

(b) where the fallback procedure is implemented, under the conditions and according to the methods defined in Annex 37d.

3. The use of a written transit declaration under paragraph 2(b) when the principal’s computer system and/or network is/are unavailable shall be subject to the approval of the customs authorities.

4. The transit declaration may be supplemented by one or more continuation sheets corresponding to the specimen set out in Annex 33. The forms shall be an integral part of the declaration.

5. Loading lists complying with Annex 44a and drawn up in accordance with the specimen in Annex 45 may be used instead of continuation sheets as the descriptive part of a written transit declaration, of which they shall be an integral part.’

41.

In Part II, Title II, Chapter 4, Section 2, Subsection 2, the following Article 353a is inserted:

‘Article 353a

1. For the application of Article 353(2)(a), the traveller shall draw up the transit declaration in accordance with Article 208 and Annex 37.

2. The competent authorities shall ensure that the transit data is exchanged between the competent authorities using information technology and computer networks.’

42.

In Article 356, paragraph 3 is deleted.

43.

Article 357 is amended as follows:

(a)

paragraph 1 is replaced by the following:

‘1. Without prejudice to paragraph 4, goods to be placed under the Community transit procedure shall not be released unless they are sealed. The office of departure shall take the identification measures it considers necessary and shall enter the relevant details in the transit declaration.’

(b)

paragraph 4 is replaced by the following:

‘4. The office of departure may dispense with sealing if, having regard to other possible measures for identification, the description of the goods in the data of the transit declaration or in the supplementary documents makes them readily identifiable.

A goods description shall be deemed to permit identification of the goods where it is sufficiently precise to permit easy identification of the quantity and nature of the goods.’

44.

Articles 358 and 359 are replaced by the following:

‘Article 358

1. On release of the goods, the office of departure shall transmit details of the Community transit operation to the declared office of destination using the “anticipated arrival record” message and to each declared office of transit using the “anticipated transit record” message. These messages shall be based on data derived from the transit declaration, amended where appropriate.

2. Following the release of goods, the transit accompanying document shall accompany the goods placed under the Community transit procedure. It shall correspond to the specimen and particulars in Annex 45a. The document shall be made available to the operator in one of the following ways:

(a) it is given to the principal by the office of departure, or, where authorised by the customs authorities, it is printed out from the principal's computer system;

(b) it is printed by the authorised consignor's computer system after receipt of the message allowing the release of goods sent by the office of departure.

3. Where appropriate, the transit accompanying document shall be supplemented by a list of items corresponding to the specimen and notes in Annex 45b. That list shall form an integral part of the transit accompanying document.

Article 359

1. The consignment and the transit accompanying document shall be presented at each office of transit.

2. The office of transit shall record the passage against the “anticipated transit record” message received from the office of departure. The passage shall be notified to the office of departure using the “notification crossing frontier” message.

3. The offices of transit shall inspect the goods if they consider it necessary to do so. Any inspection of the goods shall be carried out using in particular the “anticipated transit record” message as a basis for such inspection.

4. Where goods are carried via an office of transit other than that declared and mentioned in a transit accompanying document, the office of transit used shall request the “anticipated transit record” message from the office of departure and notify the passage to the office of departure using the “notification crossing frontier” message.’

45.

Article 360 is amended as follows:

(a)

in paragraph 1, the introductory sentence is replaced by the following:

‘The carrier shall be required to make the necessary entries in the transit accompanying document and present it with the consignment to the customs authorities of the Member State in whose territory the means of transport is located:’

(b)

paragraph 2 is replaced by the following:

‘2. Where the customs authorities consider that the Community transit operation concerned may continue in the normal way, they shall take any steps that may be necessary and then endorse the transit accompanying document.

Relevant information concerning the transfer or other incident shall be lodged in the computerised system by the customs authorities as the case may be at the office of transit or office of destination.’

46.

Articles 361, 362 and 363 are replaced by the following:

‘Article 361

1. The goods and the required documents shall be presented at the office of destination during the days and hours appointed for opening. However, the said office may, at the request and expense of the party concerned, allow the documents and the goods to be presented outside the appointed days and hours. Similarly, at the request and expense of the party concerned, the office of destination may also allow the goods and the required documents to be presented in any other place.

2. Where the goods are presented at the office of destination after expiry of the time limit prescribed by the office of departure and where this failure to comply with the time limit is due to circumstances which are explained to the satisfaction of the office of destination and are not attributable to the carrier or the principal, the latter shall be deemed to have complied with the time limit prescribed.

3. The office of destination shall keep the transit accompanying document and, the inspection of goods shall be made, in particular, on the basis of the “anticipated arrival record” message received from the office of departure.

4. At the request of the principal, and to provide evidence of the procedure having ended in accordance with Article 366(1), the office of destination shall endorse a copy of the transit accompanying document with the following phrase:

• Alternative proof — 99202.

5. A transit operation may end at an office other than the one entered in the transit declaration. That office shall then become the office of destination.

Where the new office of destination comes under the jurisdiction of a Member State other than the one having jurisdiction over the office originally designated, the new office of destination shall request an “anticipated arrival record” message from the office of departure.

Article 362

1. The office of destination shall endorse a receipt at the request of the person presenting the goods and the required documents.

2. The receipt shall conform to the particulars in Annex 47.

3. The receipt shall be completed in advance by the person concerned. It may contain other particulars relating to the consignment, except in the space reserved for the office of destination. The receipt shall not be used as proof of the procedure having ended within the meaning of Article 366(1).

Article 363

1. The office of destination using the “arrival advice” message, shall notify the office of departure of the arrival of the goods on the day they are presented at the office of destination.

2. Where the transit operation is ended in another office than that declared initially in the transit declaration, the new office of destination shall notify the arrival to the office of departure by the “arrival advice” message.

The office of departure shall notify the arrival to the originally declared office of destination with the “forwarded arrival advice” message.

3. The “arrival advice” message referred to in paragraphs 1 and 2 may not be used as proof of the procedure having ended for the purposes of Article 366(1).

4. Except where justified, the office of destination shall forward the “control results” message to the office of departure at the latest on the third day following the day the goods are presented at the office of destination. However, where Article 408 applies, the office of destination shall forward the “control results” message to the office of departure at the latest on the sixth day following the day the goods have been delivered.’

47.

Article 364 is deleted.

48.

In Part II, Title II, Chapter 4, Section 2, the heading of Subsection 6 is replaced by the following:

‘Enquiry procedure’

49.

Article 365 is replaced by the following:

‘Article 365

1. When the customs authorities of the Member State of departure have not received the “arrival advice” message by the time limit within which the goods must be presented at the office of destination or have not received the “control results” message within six days after the “arrival advice” message has been received, those authorities shall consider launching the enquiry procedure in order to obtain the information needed to discharge the procedure or, where this is not possible:

• to establish whether a customs debt has been incurred,

• to identify the debtor, and

• to determine the customs authorities responsible for recovery.

2. The enquiry procedure shall start at the latest seven days after the expiry of one of the time limits referred to in paragraph 1, except in exceptional cases defined by the Member States in agreement with each other. If the customs authorities receive information earlier that the transit procedure has not ended, or suspect that to be the case, the enquiry procedure shall be initiated forthwith.

3. If the customs authorities of the Member State of departure have only received the “arrival advice” message, they shall initiate the enquiry procedure by requesting from the office of destination, which has sent the “arrival advice” message, for the “control results” message.

4. If the customs authorities of the Member State of departure have not received the “arrival advice” message they shall initiate the enquiry procedure by requesting the information needed to discharge the procedure from the principal or, where sufficient particulars are available for the enquiry at destination, from the office of destination.

The principal shall be requested to provide the information needed to discharge the procedure at the latest 28 days after the start of the enquiry procedure with the office of destination when the transit operation cannot be discharged.

5. The office of destination and the principal shall reply to the request, referred to in paragraph 4, within 28 days. If the principal provides sufficient information within this period, the customs authorities of the Member State of departure shall take into account such information or shall discharge the procedure if the information provided so permits.

6. If the information received from the principal is not sufficient to discharge the procedure, but is sufficient for the enquiry procedure to continue according to the customs authorities of the Member State of departure, it shall immediately initiate a request to the customs office involved.

7. Where an enquiry establishes that the transit procedure ended correctly, the customs authorities of the Member State of departure shall discharge the procedure and shall immediately inform the principal and, where appropriate, any customs authorities that may have initiated a recovery procedure in accordance with Articles 217 to 232 of the Code.’

50.

The following Article 365a is inserted:

‘Article 365a

1. When the customs authorities of the Member State of departure, hereinafter referred to as the “requesting authorities”, during the enquiry procedure and before the time limit referred to in the first indent of Article 450a expires, obtain evidence by whatever means regarding the place where the events occur from which the customs debt arises, and this place is in another Member State, the customs authorities shall immediately send all the information available to the authorities responsible for that place, hereinafter referred to as the “authorities addressed”.

2. The authorities addressed shall acknowledge receipt of the communication and indicate whether they are responsible for recovery. If no response is received within 28 days, the requesting authorities shall immediately proceed with the enquiry procedure.’

51.

Articles 366 and 367 are replaced by the following:

‘Article 366

1. The proof that the procedure has ended within the time limit prescribed in the declaration may be furnished by the principal to the satisfaction of the customs authorities in the form of a document certified by the customs authorities of the Member State of destination identifying the goods and establishing that they have been presented at the office of destination or, where Article 406 applies, to an authorised consignee.

2. The Community transit procedure shall also be considered as having ended where the principal presents, to the satisfaction of the customs authorities, one of the following documents:

(a) a customs document issued in a third country entering the goods for a customs-approved treatment or use;

(b) a document issued in a third country, stamped by the customs authorities of that country and certifying that the goods are considered to be in free circulation in the third country concerned.

3. The documents mentioned in paragraph 2 can be replaced by copies or photocopies, certified as true copies by the body which certified the original documents, by the authorities of the third countries concerned or by the authorities of one of the Member States.

Article 367

The provisions concerning the exchanges of messages between the customs authorities using information technology and computer networks shall not apply to the simplified procedures specific to certain modes of transport and to the other simplified procedures based on Article 97(2) of the Code, referred to in Article 372(1)(f) and (g).’

52.

Articles 368a, 369, 369a, 370 and 371 are deleted.

53.

Article 372 is replaced by the following:

‘Article 372

1. Following an application by the principal or the consignee, as appropriate, the customs authorities may authorise the following simplifications:

(a) use of a comprehensive guarantee or guarantee waiver;

(b) use of seals of a special type;

(c) exemption from the requirement to use a prescribed itinerary;

(d) authorised consignor status;

(e) authorised consignee status;

(f) application of simplified procedures specific to goods:

(i)

carried by rail or large container;

(ii)

carried by air;

(iii)

carried by sea;

(iv)

moved by pipeline;

(g) use of other simplified procedures based on Article 97(2) of the Code.

2. Except where otherwise provided in this section or the authorisation, where authorisation to use the simplifications referred to in paragraph 1, points (a) and (f) is granted, the simplifications shall apply in all Member States. Where authorisation to use the simplifications referred to in paragraph 1, points (b), (c) and (d) is granted, the simplifications shall apply only to Community transit operations beginning in the Member State where the authorisation was granted. Where authorisation to use the simplification referred to in paragraph 1, point (e) is granted, the simplification shall apply solely in the Member State where the authorisation was granted.’

54.

In Article 373(1), point (b) is replaced by the following:

‘(b)

regularly use the Community transit arrangements, or whose customs authorities know that they can meet the obligations under the arrangements or, in connection with the simplification referred to in Article 372(1)(e), regularly receive goods that have been entered for the Community transit procedure; and’.

55.

In Article 374, paragraph 1 is replaced by the following:

‘1. An application for authorisation to use simplifications, hereinafter referred to as “the application” shall be dated and signed. Under the conditions and in the manner which they shall determine the competent authorities shall provide that the application shall be made in writing or lodged using an electronic data-processing technique.’

56.

In Article 376, paragraph 3 is replaced by the following:

‘3. In the case of the simplifications referred to in Article 372(1)(b), (c) and (f), authorisations shall be presented whenever the office of departure so requires.’

57.

Article 379 is replaced by the following:

‘Article 379

1. The principal may use a comprehensive guarantee, or guarantee waiver, up to a reference amount.

2. The reference amount shall be the same as the amount of customs debt which may be incurred in respect of goods the principal places under the Community transit procedure during a period of at least one week.

The office of guarantee shall establish the amount in collaboration with the party concerned on the following basis:

(a) the information on goods he has carried in the past and an estimate of the volume of intended Community transit operations as shown, inter alia, by his commercial documentation and accounts;

(b) in establishing the reference amount, account shall be taken of the highest rates of duty and charges applicable to the goods in the Member State of the office of guarantee. Community goods carried or to be carried in accordance with the Convention on a common transit procedure shall be treated as non-Community goods.

A calculation shall be made of the amount of the customs debt which may be incurred for each transit operation. When the necessary data is not available the amount is presumed to be EUR 7 000 unless other information known to the customs authorities leads to a different figure.

3. The guarantee office shall review the reference amount in particular on the basis of a request from the principal and shall adjust it if necessary.

4. Each principal shall ensure that the amount at stake does not exceed the reference amount, taking into account any operations for which the procedure has not yet ended.

The reference amounts shall be handled and may be monitored by means of the computerised system of the customs authorities for each transit operation.’

58.

The following Article 380a is inserted:

‘Article 380a

For each comprehensive guarantee and/or each guarantee waiver:

(a)

a “guarantee reference number” linked with one reference amount shall be allocated to the principal for the use of the guarantee;

(b)

an initial access code associated with the “guarantee reference number” shall be allocated and communicated to the principal by the office of guarantee.

The principal may assign one or more access codes to this guarantee to be used by himself or his representatives.’

59.

Article 382 is replaced by the following:

‘Article 382

1. The comprehensive guarantee shall be furnished by a guarantor.

2. The guarantee document shall conform to the specimen in Annex 48. The guarantee instrument shall be retained at the office of guarantee.

3. Article 346(2) shall apply mutatis mutandis.’

60.

Article 383 is amended as follows:

(a)

paragraph 2 is replaced by the following:

‘2. The period of validity of a certificate shall not exceed two years. However, that period may be extended by the office of guarantee for one further period not exceeding two years.’

(b)

paragraph 3 is deleted.

61.

Article 384 is amended as follows:

(a)

paragraph 2 is replaced by the following:

‘2. The revocation of an authorisation to use a comprehensive guarantee or guarantee waiver by the customs authorities, and the effective date of revocation by the office of guarantee of its acceptance of a guarantor's undertaking, or the effective date of cancellation of an undertaking by a guarantor shall be entered in the computerised system by the office of guarantee.’

(b)

paragraph 3 is replaced by the following:

‘3. From the effective date of revocation or cancellation any certificates issued for the application of Article 353(2)(b) may not be used to place goods under the Community transit procedure and shall be returned by the principal to the office of guarantee without delay.

Each Member State shall forward to the Commission the means by which certificates that remain valid and have not yet been returned or that have been declared as stolen, lost or falsified may be identified. The Commission shall inform the other Member States.’

(c)

paragraph 4 is deleted.

62.

Article 385 is deleted.

63.

In Article 386, paragraph 2 is replaced by the following:

‘2. Principals shall enter the type, number and marks of the seals used in the transit declaration data.

Principals shall affix seals no later than when the goods are released.’

64.

In Article 387, paragraph 2 is deleted.

65.

In Article 398, the first paragraph is replaced by the following:

‘Persons wishing to carry out Community transit operations without presenting the goods and the corresponding transit declaration at the office of departure or any other authorised place may be granted the status of authorised consignor.’

66.

In Article 399, point (b) is replaced by the following:

‘(b)

the time limit available to the customs authorities after the lodging of the transit declaration by the authorised consignor in order, if necessary, that the office may carry out any necessary controls before the departure of the goods;’.

67.

Article 400 is replaced by the following:

‘Article 400

The authorised consignor shall lodge a transit declaration at the office of departure. The release of goods may not take place before the end of the time limit provided for in Article 399(b).’

68.

Article 401 is deleted.

69.

Article 402 is replaced by the following:

‘Article 402

The authorised consignor shall enter into the computerised system, where appropriate, the itinerary prescribed in accordance with Article 355(2), the period prescribed in accordance with Article 356 within which the goods must be presented at the office of destination, as well as the number, the type and the mark of the seals.’

70.

Articles 403 and 404 are deleted.

71.

Article 406 is replaced by the following:

‘Article 406

1. Persons who wish to receive at their premises or at any other specified place goods entered for the Community transit procedure without presenting them and the transit accompanying document at the office of destination may be granted the status of authorised consignee.

2. The principal shall have fulfilled his obligations under Article 96(1)(a) of the Code, and the Community transit procedure shall be deemed to have ended, when the transit accompanying document which accompanied the consignment, together with the intact goods, have been delivered within the prescribed period to the authorised consignee at his premises or at the place specified in the authorisation, the identification measures having been duly observed.

3. At the carrier's request the authorised consignee shall issue the receipt provided for in Article 362, which shall apply mutatis mutandis, in respect of each consignment delivered in accordance with paragraph 2.’

72.

In Article 407, paragraph 1 is replaced by the following:

‘1. The authorisation shall specify in particular:

(a) the office or offices of destination responsible for the goods received by the authorised consignee;

(b) when the authorised consignee receives, via the “Unloading permission” message, the relevant data of the “anticipated arrival record” message from the office of destination for the purpose of applying Article 361(3) mutatis mutandis;

(c) the excluded categories or movements of goods.’

73.

Article 408 is replaced by the following:

‘Article 408

1. When the goods arrive at his premises or at the places specified in the authorisation, the authorised consignee shall:

(a) immediately inform the office of destination responsible of the arrival of the goods by the “arrival notification” message including all incidents during transport;

(b) wait for the “unloading permission” message before starting the unloading;

(c) after having received the “unloading permission” message, send at the latest by the third day following the arrival of the goods, the “unloading remarks” message including all differences to the office of destination, in accordance with the procedure laid down in the authorisation;

(d) make available or send to the office of destination a copy of the transit accompanying document which accompanied the goods according to the arrangement provided in the authorisation.

2. The office of destination shall introduce the data constituting the “control results” message in the computerised system.’

74.

Article 408a is deleted.

75.

In Article 441(1), the first subparagraph is replaced by the following:

‘1. Articles 353(5) and point 23 of Annex 37d shall apply to any loading lists which accompany the consignment note CIM or the TR transfer note.’

76.

In Article 442, paragraph 1 is replaced by the following:

‘1. Where the Community transit procedure is applicable, Articles 412 to 441 shall not preclude the use of the procedures laid down in Articles 344 to 362, 367 and point 22 of Annex 37d, and Articles 415 and 417 or 429 and 432 shall nevertheless apply.’

77.

Article 450a is replaced by the following:

‘Article 450a

The time limit referred to in the third indent of Article 215(1) of the Code shall be:

• seven months from the latest date on which the goods should have been presented at the office of destination, unless a request for recovery within the meaning of Article 365a has been sent, in which case this period is extended by a maximum of one month, or

• one month from the expiry of the time limit referred to in Article 365(5), where the principal has provided insufficient or no information.’

78.

In Article 450c, paragraph 1 is replaced by the following:

‘1. Where the procedure has not been discharged, the customs authorities of the Member State of departure shall, within nine months of the prescribed time limit for presentation of the goods at the office of destination, notify the guarantor that the procedure has not been discharged.’

79.

In Article 450d, the second paragraph is replaced by the following:

‘Those authorities shall inform the office of departure and the office of guarantee of all cases in which a customs debt was incurred in connection with Community transit declarations accepted by the office of departure, and of the action taken against the debtor to recover the sums concerned. Furthermore, they shall inform the office of departure of the collection of duties and other charges, in order to enable the office to discharge the transit operation.’

80.

In Article 453(2) ‘Article 314b’ is replaced by ‘Article 314’.

81.

Article 454 is replaced by the following:

‘Article 454

1. This section shall apply to the transport of goods under cover of TIR carnets within the customs territory of the Community.

2. The messages referred to in this section shall conform to the structure and particulars defined by the customs authorities in agreement with each other.

3. The TIR carnet holder shall lodge the TIR carnet data by means of a data-processing technique in accordance with the structure and corresponding particulars set out in Annexes 37a and 37c at the customs office of departure or entry.

4. On release of the goods for the TIR operation, the customs office of departure or entry shall print a transit accompanying document to be kept with Voucher No 2 and shall transmit the electronic data to the declared customs office of destination or exit using the “anticipated arrival record” message.

5. The TIR carnet particulars shall be used to determine any legal consequences arising from a discrepancy between the electronic TIR carnet data and the particulars in the TIR carnet.

6. The obligation to lodge the TIR carnet data by means of a data-processing technique may only be waived in the following exceptional cases:

(a) the customs authorities’ computerised transit system is not functioning;

(b) the application for lodging the TIR carnet data by means of a data-processing technique is not functioning;

(c) the network between the application for lodging the TIR carnet data by means of a data-processing technique and the customs authorities is not functioning.

7. The waiver provided for in point (b) and (c) of paragraph 6 shall be subject to the approval of the customs authorities.’

82.

In Article 454a(2), the following point (d) is inserted:

‘(d)

use a data-processing technique to communicate with the customs office of destination.’

83.

Article 454b is replaced by the following:

‘Article 454b

1. In respect of goods arriving at his premises, or at the place specified in the authorisation referred to in Article 454a, the authorised consignee shall comply with the following obligations, in accordance with the procedure laid down in the authorisation:

(a) he shall immediately inform the customs office of destination of the arrival of the goods by the “arrival notification” message, including information concerning any irregularities or incidents that occurred during transport;

(b) he shall wait for the “unloading permission” message before unloading;

(c) he shall without delay, enter the results of the unloading into his records;

(d) he shall send at the latest on the third day following the arrival of the goods the “unloading remarks” message including information concerning any irregularities or incidents to the customs office of destination.

2. The authorised consignee shall ensure that the TIR carnet and the transit accompanying document are presented, without delay, to the customs authorities at the customs office of destination. Those authorities shall complete counterfoil No 2 of the TIR carnet and shall ensure that the TIR carnet is returned to the TIR carnet holder or to the person acting on his behalf. Voucher No 2 shall be retained by the customs office of destination or exit.

3. The date of termination of the TIR operation shall be the date of the entry into the records referred to in paragraph 1(c).

However, in cases where any irregularity or incident has occurred during transport, the date of termination of the TIR operation shall be the date of the “control results” message referred to in Article 455(4).

4. At the request of the TIR carnet holder, the authorised consignee shall issue a receipt, certifying the arrival of the goods at the premises of the authorised consignee and containing a reference to the transit accompanying document and the TIR carnet. The receipt shall not be used as proof of termination of the TIR operation within the meaning of Article 1(d) of the TIR Convention or of Article 455b.

5. The customs office of destination shall introduce the “control results” message in the computerised system.

The customs authorities shall also send the data foreseen in Annex 10 of the TIR Convention.

6. Where the authorised consignee's data processing application is not functioning, the competent authorities may permit other methods to communicate with the customs authorities at the customs office of destination.’

84.

In Article 454c, paragraph 2 is replaced by the following:

‘2. The termination of the TIR operation, within the meaning of Article 1(d) of the TIR Convention, shall have occurred when the requirements of Article 454b(1) and (2) first sentence have been met.’

85.

Article 455 is replaced by the following:

‘Article 455

1. The customs office of destination or exit shall complete counterfoil No 2, retain Voucher No 2 and the transit accompanying document and shall use the “arrival advice” message to notify the customs office of departure or entry of the arrival of the goods on the day they are presented at the customs office of destination or exit.

2. Where the TIR operation is terminated at another customs office than that declared initially in the transit declaration, the new customs office of destination or exit shall notify the arrival to the customs office of departure or entry by the “arrival advice” message.

The customs office of departure or entry shall notify the arrival to the originally declared customs office of destination or exit with the “forwarded arrival advice” message.

3. The “arrival advice” message quoted in paragraphs 1 and 2 may not be used as proof of the procedure having been terminated within the meaning of Article 455b.

4. Except where justified, the customs office of destination or exit shall forward the “control results” message to the office of departure or entry at the latest on the third day following the day the goods are presented at the customs office of destination or exit. However, where Article 454b applies, the customs office of destination shall forward the “control results” message to the customs office of departure or entry at the latest on the sixth day following the arrival of the goods to the premises of the authorised consignee.

The customs authorities shall also send the data foreseen in Annex 10 of the TIR Convention.

5. Where Article 454(6) applies, the customs authorities of the Member State of destination or exit shall return the appropriate part of Voucher No 2 of the TIR carnet to the customs authorities of the Member State of departure or entry without delay and at the latest within eight days from the date when the TIR operation was terminated.’

86.

Article 455a is replaced by the following:

‘Article 455a

1. When the customs authorities of the Member State of departure or entry have not received the “arrival advice” message by the time limit within which the goods must be presented at the customs office of destination or exit, or have not received the “control results” message within six days after the “arrival advice” message has been received, those authorities shall consider initiating the enquiry procedure in order to obtain information needed to discharge the TIR operation or, where this is not possible:

• to establish whether a customs debt has been incurred,

• to identify the debtor, and

• to determine the customs authorities responsible for entry in the accounts.

2. The enquiry procedure is initiated at the latest seven days after the expiry of one of the time limits referred to in paragraph 1, except in exceptional cases defined by the Member States in agreement with each other. If the customs authorities receive information earlier that the TIR operation has not been terminated, or suspect that to be the case, they shall initiate the enquiry procedure forthwith.

3. If the customs authorities of the Member State of departure or entry have only received the “arrival advice” message, they shall initiate the enquiry procedure by requesting the customs office of destination or exit which has sent the “arrival advice” message, to transmit the “control results” message.

4. If the customs authorities at the customs office of departure or entry have not received the “arrival advice” message they shall initiate the enquiry procedure by requesting the information needed to discharge the TIR operation from the customs office of destination or exit. This office shall reply to the request within 28 days.

5. The holder of the TIR carnet shall be requested to provide the information needed to discharge the procedure at the latest 28 days after the start of the enquiry procedure with the customs office of destination or exit when the TIR operation cannot be discharged. The holder of the TIR carnet shall reply to the request within twenty-eight days. At the request of the holder of the TIR carnet this period can be extended for a further 28 days.

The customs authorities of the Member State of departure or entry shall also inform the guaranteeing association concerned, without prejudice to the notification to be made in accordance with Article 11(1) of the TIR Convention, and invite it to furnish proof that the TIR operation has terminated.

6. Where Article 454(6) applies, the customs authorities of the Member State of departure or entry shall initiate the enquiry procedure referred to in paragraph 1 whenever they have not received proof that the TIR operation has been terminated within two months of the date of the acceptance of the TIR carnet. To that end, these authorities shall send the customs authorities of the Member State of destination or exit a request together with all necessary information. If the authorities receive information earlier that the TIR operation has not been terminated, or suspect that to be the case, they shall initiate the enquiry procedure forthwith. The enquiry procedure shall also be initiated if it transpires subsequently that proof of the termination of the TIR operation was falsified and the enquiry procedure is necessary to achieve the objectives of paragraph 1.

The procedure laid down in paragraph 5 shall apply mutatis mutandis.

The customs authorities of the Member State of destination or exit shall respond within 28 days.

7. Where an enquiry procedure establishes that the TIR operation was terminated correctly, the customs authorities of the Member State of departure or entry shall discharge the procedure and shall immediately inform the guaranteeing association and the holder of the TIR carnet and, where appropriate, any customs authorities that may have initiated a recovery procedure in accordance with Articles 217 to 232 of the Code.’

87.

The following Article 455b is inserted:

‘Article 455b

1. The proof that the TIR operation has terminated within the time limit prescribed in the TIR carnet may be furnished to the satisfaction of the customs authorities in the form of a document certified by the customs authorities of the Member State of destination or exit identifying the goods and establishing that they have been presented at the customs office of destination or exit, or where Article 454a applies, to an authorised consignee.

2. The TIR operation shall also be considered as having been terminated where the TIR carnet holder or the guaranteeing association present, to the satisfaction of the customs authorities, one of the following documents identifying the goods:

(a) a customs document issued in a third country entering the goods for a customs-approved treatment or use;

(b) a document issued in a third country, endorsed by the customs authorities of this country and certifying that the goods are considered to be in free circulation in the third country concerned.

3. The documents mentioned in point (a) and (b) may be replaced by copies or photocopies, certified as true copies by the body which certified the original documents, by the authorities of the third countries concerned or by the authorities of one of the Member States.’

88.

Article 456 is amended as follows:

(a)

in paragraph 1 the following subparagraph is added:

‘The time limit referred to in the third indent of Article 215(1) of the Customs Code shall be seven months from the latest date on which the goods should have been presented at the customs office of destination or exit.’;

(b)

paragraph 2 is replaced by the following:

‘2. Articles 450b and 450d shall apply mutatis mutandis to the recovery procedure relating to the TIR procedure.’

89.

Article 457b is replaced by the following:

‘Article 457b

1. Where a TIR operation concerns the same goods as those specified in Article 340a or where the customs authorities consider it necessary, the customs office of departure or entry may prescribe an itinerary for the consignment.

2. The customs authorities of the Member State in which the consignment is located shall record the relevant details on the transit accompanying document and the TIR carnet counterfoil No 1 in cases where:

(a) the itinerary is changed on application by the TIR carnet holder;

(b) the carrier has diverged from the prescribed itinerary in the case of force majeure.

The customs office of destination or exit shall enter the relevant information into the computerised system.

3. In the cases referred in paragraph 2(b), the consignment, the transit accompanying document and the TIR carnet shall be presented without delay to the nearest customs authorities.’

90.

In Article 458(1) the last sentence of the second subparagraph is replaced by the following:

‘The Commission shall communicate this information to the other Member States via the official website of the European Union on the Internet.’

91.

In Article 496, point (c) is deleted.

92.

In Article 843 paragraph 2 is deleted.

93.

In Annex 30A, Point 1. Introductory Notes to the tables, Note 5 Simplified procedures, point 5.1, the figure ‘288’ is deleted.

94.

In Annex 37, Title I, Point A, (c) the first phrase is replaced by the following:

‘(c)

where Community rules specifically provide for their use, in particular within the framework of the Community transit procedure for the transit declaration for travellers and for the fallback procedure.’

95.

Annex 37a, Title II, Point B ‘Particulars on the data of the transit declaration’, is amended as follows:

(a)

In Data Group ‘TRANSIT OPERATION’, in the particular ‘Identity crossing border’ (box 21), the text is replaced by the following:

‘Type/Length: an ..27

The use of this attribute is optional for Member States in accordance with Annex 37.’

(b)

In Data Group ‘GOODS ITEM — SGI Codes’ (box 31), the text is replaced by the following:

‘SGI Codes

(box 31)

Number: 9

The data group shall be used if the transit declaration concerns goods referred to in the list in Annex 44c.

Sensitive goods code

(box 31)

Type/Length: n ..2

The code presented in Annex 37c shall be used if the commodity code is not enough to uniquely identify goods referred to in the list in Annex 44c.

Sensitive quantity

(box 31)

Type/Length: n ..11,3

The attribute shall be used when the transit declaration concerns goods referred to in the list in Annex 44c.’

(c)

In Data Group ‘GOODS ITEM — PACKAGES’ (box 31), the text of the attributes ‘Marks and number of packages’, ‘Kind of packages’ and ‘Number of packages’ are replaced by the following:

‘Marks and numbers of packages

(box 31)

Type/Length: an ..42

The attribute shall be used if the attribute “Kind of packages” contains other codes presented in Annex 37c than those for bulk (VQ, VG, VL, VY, VR or VO) or for “Unpacked” (NE, NF, NG). It is optional if the attribute “Kind of packages” contains one of the previously mentioned codes.

Kind of packages

(box 31)

Type/Length: a2

The packaging codes listed under Box 31 of Annex 38 shall be used.

Number of packages

(box 31)

Type/Length: n ..5

The attribute shall be used if the attribute “Kind of packages” contains other codes presented in Annex 37c than those for bulk (VQ, VG, VL, VY, VR or VO) or for “unpacked” (NE, NF, NG). It may not be used if the attribute “Kind of packages” contains one of the previously mentioned codes.’

(d)

In Data Group ‘GOODS ITEM-PRODUCED DOCUMENTS/CERTIFICATES’ (box 44), the text under ‘Number: 99’ is replaced by the following:

‘The data group shall be used for TIR messages. In other cases, it shall be used according to Annex 37. If the data group is used, at least one of the following attributes shall be used.’

96.

In Annex 37c, the following points 9 and 10 are added:

‘9. For the attribute “Declaration type” (box 1): for TIR declarations, use the code “TIR”.

10. For the attribute “Guarantee type” (box 52): for TIR messages use the code “B”.’

97.

Annex 37d, set out in Annex I to this Regulation, is inserted.

98.

Annex 38 is amended as set out in Annex II to this Regulation.

99.

In Annex 44a, Title I, point 1 is replaced by the following:

‘1. Definition

1.1. The loading list means a document having the characteristics described in this Annex.

1.2. It can be used with the transit declaration within the framework of the application of Article 353(2).’

100.

Annex 44b is amended as follows:

(a)

point 3.1 is replaced by the following:

‘3.1. The forms shall be printed on paper sufficiently strong to prevent easy tearing or creasing in normal use. The paper shall be white.’;

(b)

point 4.3. is replaced by the following:

‘4.3. The forms shall show the name and address of the printer, or a mark by which it may be identified, and an identification number.’

101.

Annex 44c is replaced by the text set out in Annex III to this Regulation.

102.

Annex 45a is amended as follows:

(a)

in Chapter I, copy B of the specimen of the ‘Transit accompanying document’ is deleted.

(b)

Chapter II is replaced by the text set out in Annex IV to this Regulation.

103.

Annex 45b is amended as set out in Annex V to this Regulation.

104.

In Annex 46b, the second column of the table is amended as follows:

(a)

the observation for criterion 1 ‘Sufficient experience’ is replaced by the following:

‘Proof of sufficient experience is provided by the regular and correct use of the Community transit procedure, in the capacity of principal, over one of the following periods, prior to requesting a reduction:

• six months for the application of Article 380(2)(a) and Article 381(1),

• one year for the application of Article 380(2)(b) and Article 381(2)(a),

• two years for the application of Article 380(3) and Article 381(2)(b).’;

(b)

the observation for criterion 2 ‘High level of cooperation with the customs authorities’ is replaced by the following:

‘A principal achieves a high level of cooperation with the customs authorities by incorporating in the management of his operations specific measures which thereby make it easier for the authorities to carry out checks and protect the interests involved.

Providing they satisfy the customs authorities, such measures may relate to, inter alia:

• particular methods of completing transit declarations, or

• the content of such declarations, with the principal providing additional information, where this is not mandatory, or

• methods of completing the formalities for placing goods under the procedure (e.g. the principal always presenting his declarations at the same customs office).’

105.

Annex 47a is amended as follows:

(a)

point 1 is replaced by the following:

‘1. Situations where use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee may be prohibited temporarily

1.1. Temporary prohibition of the use of the comprehensive guarantee for a reduced amount

The “special circumstances” referred to in Article 94(6) of the Code mean a situation in which it has been established, in a significant number of cases involving more than one principal and putting at risk the smooth functioning of the procedure that, in spite of the application of Article 384 and Article 9 of the Code, the comprehensive guarantee for a reduced amount referred to in Article 94(4) of the Code is no longer sufficient to ensure payment, within the prescribed time limit, of the customs debt arising when any of the goods referred to in the list in Annex 44c, are removed from the Community transit procedure.

1.2. Temporary prohibition of the use of a comprehensive guarantee

The “large-scale fraud” referred to in Article 94(7) means a situation where it is established that, in spite of the application of Article 384, Article 9 of the Code and, where appropriate, Article 94(6) of the Code, the comprehensive guarantee referred to in Article 94(2)(b) of the Code is no longer sufficient to ensure payment, within the time limit prescribed, of the customs debt arising when any of the goods referred to in the list in Annex 44c, are removed from the Community transit procedure. In this connection account should be taken of the volume of goods removed and the circumstances of their removal, particularly if these result from internationally organised criminal activities.’;

(b)

in point 2, point 2.2 is deleted;

(c)

in point 3, the second indent is deleted;

(d)

in point 4, point 4.3. is replaced by the following:

‘4.3. When the competent authorities grant a derogation they shall endorse box 8 of the comprehensive guarantee certificate, with the following phrase:

• UNRESTRICTED USE — 99209’.

106.

In Annex 51b, point 1.2.1. is replaced by the following:

‘1.2.1. Where a comprehensive guarantee may not be used because the goods are included in the list in Annex 44c, the following must be entered in box 8 of the certificate:

• Limited validity — 99200’

107.

Annex 67 — Application and Authorisation Forms — is amended as follows:

(a)

in the second line of the heading, between the word ‘Articles’ and ‘292’, the numbers ‘253b’, ‘253c’, ‘253h’ and ‘253l’ are inserted;

(b)

after the General Remarks and before the form ‘Application for Authorisation to use a customs procedure with economic impact/end-use’, the forms and the Explanatory Notes set out in Annex VI to this Regulation are inserted;

(c)

after the form ‘Authorisation to use outward processing, Continuation form’, the heading ‘EXPLANATORY NOTES’ is replaced by the following:

‘EXPLANATORY NOTES TO THE FORM FOR CUSTOMS PROCEDURES WITH ECONOMIC IMPACT AND END-USE’