PART IICUSTOMS-APPROVED TREATMENT OR USE

TITLE IIF1CUSTOMS STATUS OF GOODS AND TRANSIT

Annotations:
Amendments (Textual)

F1CHAPTER 4Community transit

Section 3Simplifications

Subsection 1General provisions concerning simplifications

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 special loading lists;

c

use of seals of a special type;

d

exemption from the requirement to use a prescribed itinerary;

e

authorised consignor status;

f

authorised consignee status;

g

application of simplified procedures specific to goods:

  1. (i)

    carried by rail or large container;

  2. (ii)

    carried by air;

  3. (iii)

    carried by sea;

  4. (iv)

    moved by pipeline;

h

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), (b) and (g) is granted, the simplifications shall apply in all Member States. Where authorisation to use the simplifications referred to in paragraph 1, points (c), (d), and (e) 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 (f) is granted, the simplification shall apply solely in the Member State where the authorisation was granted.