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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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)
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Version Superseded: 04/03/2007
Point in time view as at 01/01/2006.
There are currently no known outstanding effects for the Commission Regulation (EEC) No 2454/93 (repealed), Article 423.
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1.Where a transport operation starts outside the customs territory of the Community and is to end within it, the customs office for the frontier station through which the goods enter the customs territory of the Community shall act as office of departure.
No formalities need be carried out at the office of departure.
[F12. The customs office for the station of destination shall act as the office of destination. The formalities referred to in Article 421 shall be carried out at the office of destination.
3. Where the goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office for this station shall act as the office of destination. This customs office shall stamp sheets 2 and 3 and the supplementary copy of sheet 3 forwarded by the railway company and endorse them with one of the following indications:
Cleared
Dédouané
Verzollt
Sdoganato
Vrijgemaakt
Toldbehandlet
Εκτελωνισμένο
Despachado de aduana
Desalfandegado
[F2Tulliselvitetty
Tullklarerat]
[F3Propuštěno
Lõpetatud
Nomuitots
Išleista
Vámkezelve
Mgħoddija
Odprawiony
Ocarinjeno
Prepustené]
This office shall return sheets 2 and 3, without delay, to the railway company after having stamped them and retained the supplementary copy of sheet 3.
4. The procedure referred to in paragraph 3 shall not apply to products subject to exise (SIC! excise) duty as defined in Article 3 (1) and Article 5 (1) of Council Directive 92/12/EEC (1) .
5. In the case referred to in paragraph 3 the competent customs authorities for the office of destination may request a posteriori verification of the endorsements made by the competent customs authorities for the intermediate station on sheets 2 and 3.]
Textual Amendments
F1 Inserted by Commission Regulation (EC) No 2193/94 of 8 September 1994 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
F2 Inserted by Commission Regulation (EC) No 444/2002 of 11 March 2002 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001 (Text with EEA relevance).
F3 Inserted by Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded.
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