Commission Regulation (EEC) No 2454/93 (repealed)Show full title

[F1 ANNEX 47a

APPLICATION OF ARTICLE 94(6) and (7) OF THE CODE

Temporary prohibition of the use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee U.K.

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

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

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 listed in Annex 44c are removed from the Community transit procedure.

1.2. Temporary prohibition of the use of a comprehensive guarantee U.K.

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 listed 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.

2. Effect of the decision U.K.

2.1. The effect of the decision temporarily prohibiting use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee shall be limited to a period of 12 months unless the Commission decides to extend the period or repeal the decision in accordance with the committee procedure. U.K.

2.2. The following measures shall apply to transit operations involving goods which are subject to decisions prohibiting use of the comprehensive guarantee: U.K.

• one of the following endorsements, measuring at least 100 × 10 mm and printed in red, shall be affixed diagonally to all copies of the transit declaration:

  • GARANTÍA GLOBAL PROHIBIDA

  • FORBUD MOD SAMLET KAUTION

  • GESAMTBÜRGSCHAFT UNTERSAGT

  • ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ

  • COMPREHENSIVE GUARANTEE PROHIBITED

  • GARANTIE GLOBALE INTERDITE

  • GARANZIA GLOBALE VIETATA

  • DOORLOPENDE ZEKERHEID VERBODEN

  • GARANTIA GLOBAL PROIBIDA

  • YLEISVAKUUDEN KÄYTTÖ KIELLETTY

  • SAMLAD SÄKERHET FÖRBJUDEN

  • [F2 ZÁKAZ GLOBÁLNÍ ZÁRUKY

  • ÜLDTAGATISE KASUTAMINE KEELATUD

  • VISPĀRĒJS GALVOJUMS AIZLIEGTS

  • NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA

  • ÖSSZKEZESSÉG TILALMA

  • MHUX PERMESSA GARANZIJA KOMPRENSIVA

  • ZAKAZ KORZYSTANIA Z GWARANCJI GENERALNEJ

  • PREPOVEDANO SKUPNO ZAVAROVANJE

  • [F3 ZÁKAZ CELKOVEJ ZÁRUKY] ]

• by way of derogation from Article 363, the office of destination shall return Copy No 5 of any transit declaration endorsed with this phrase no later than on the working day following that on which the consignment and the requisite copies of the declaration were presented at that office. Where such a consignment is presented to an authorised consignee within the meaning of Article 406, he shall transmit the copy No 5 to his local office of destination no later than on the working day following that on which he took receipt of the consignment.

3. Measures to alleviate the financial consequences of the prohibition on using the comprehensive guarantee U.K.

When the use of the comprehensive guarantee has been prohibited temporarily for Annex 44c goods, holders of comprehensive guarantees may, upon request, use an individual guarantee. However, the following special conditions shall apply:

• the individual guarantee shall be put up in the form of a specific guarantee document which includes a reference to this Annex and covers only the goods referred to in the decision,

• [F4 except where guarantee data is exchanged between the office of guarantee and the office of departure using information technology and computer networks, this individual guarantee may be used only at the office of departure identified in the guarantee document,]

• it may be used to cover several simultaneous or successive operations provided that the sum of the amounts involved in current operations for which the procedure has not yet been discharged does not exceed the amount of the individual guarantee,

• each time the procedure is discharged for a Community transit operation covered by this individual guarantee, the amount corresponding to that operation shall be released and may be reused to cover another operation up to the maximum amount of the guarantee.

4. Derogation from the decision temporarily prohibiting use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee U.K.

4.1. Principals may be authorised to use a comprehensive guarantee for a reduced amount or a comprehensive guarantee to place under the Community transit procedure goods to which the decision temporarily prohibiting such use applies if they can show that no customs debt has arisen in respect of the goods in question in the course of Community transit operations which they have undertaken in the two years preceding the decision or, where customs debts have arisen during that period, if they can show that these were fully paid up by the debtor or debtors or the guarantor within the time limit prescribed. U.K.

To obtain authorisation to use a temporarily prohibited comprehensive guarantee, the principal must also meet the conditions set out in Article 381(2)(b).

4.2. Articles 374 to 378 shall apply mutatis mutandis to applications and authorisations for the derogations referred to in point 4.1. U.K.

4.3. When the customs authorities grant a derogation they shall endorse box 8 of the comprehensive guarantee certificate with one of the following phrases: U.K.

• UTILIZACIÓN NO LIMITADA

• UBEGRÆNSET ANVENDELSE

• UNBESCHRÄNKTE VERWENDUNG

• ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ

• UNRESTRICTED USE

• UTILISATION NON LIMITEE

• UTILIZZAZIONE NON LIMITATA

• GEBRUIK ONBEPERKT

• UTILIZAÇÃO ILIMITADA

• KÄYTTÖÄ EI RAJOITETTU

• OBEGRÄNSAD ANVÄNDNING

• [F2 NEOMEZENÉ POUŽITÍ

• PIIRAMATU KASUTAMINE

• NEIEROBEŽOTS IZMANTOJUMS

• NEAPRIBOTAS NAUDOJIMAS

• KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT

• UŻU MHUX RISTRETT

• NIEOGRANICZONE KORZYSTANIE

• NEOMEJENA UPORABA

• NEOBMEDZENÉ POUŽITIE] ]

Textual Amendments

F1 Inserted by Commission Regulation (EC) No 2787/2000 of 15 December 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).

F2 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.

F3 Substituted by Commission Regulation (EC) No 883/2005 of 10 June 2005 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).

F4 Substituted by Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).