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Commission Regulation (EEC) No 2454/93 (repealed)Show full title

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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)

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PART IIU.K.CUSTOMS-APPROVED TREATMENT OR USE

TITLE IU.K.RELEASE FOR FREE CIRCULATION

CHAPTER 1U.K.General provisions

Article 290U.K.

1.Where Community goods are exported under an ATA carnet in conformity with Article 797, those goods may be released for free circulation on the basis of the ATA carnet.

2.In this case, the office where the goods are released for free circulation shall carry out the following formalities:

(a)verify the information given in boxes A to G of the reimportation voucher;

(b)complete the counterfoil and box H of the reimportation sheet;

(c)retain the reimportation voucher.

3.Where the formalities discharging a temporary export operation in respect of Community goods are carried out a customs office other than the office where the goods enter the customs territory of the Community, conveyance of the goods from that office to the office where the said formalities are carried out shall require no formality.

[F1CHAPTER 1a U.K. Provisions concerning bananas]

[F2Article 290a U.K.

For the purposes of this Chapter, and of Annexes 38b and 38c, the following definitions shall apply:

(a)

‘ authorised weigher ’ means any economic operator authorised by a customs office for the purpose of weighing fresh bananas;

(b)

‘ applicant's records ’ means any documents related to the weighing of fresh bananas;

(c)

‘ net weight of fresh bananas ’ means the weight of the bananas themselves without packing materials and packing containers of any kind;

(d)

‘ consignment of fresh bananas ’ means the consignment comprising the total quantity of fresh bananas loaded on a single means of transport and shipped by a single exporter to one or more consignees;

(e)

‘ place of unloading ’ means any place where a consignment of fresh bananas can be unloaded or removed to under a customs procedure, or in the case of containerised traffic, where the container is offloaded from the ship, or aircraft, or other principal means of transport or where the container is unpacked.]

Textual Amendments

[F1Article 290b U.K.

1. Any customs office shall grant the status of authorised weigher, on application, to an economic operator involved in the importation, carriage, storage or handling of fresh bananas, provided that the following conditions are fulfilled:

(a) the applicant offers all the necessary guarantees for the proper conduct of the weighing;

(b) the applicant has at his disposal appropriate weighing equipment;

(c) the applicant’s records enable the customs authorities to carry out effective checks.

The customs office shall refuse the status of authorised weigher if the applicant has seriously or repeatedly infringed the customs legislation.

The authorisation shall be limited to the weighing of fresh bananas carried out at the place supervised by the authorising customs office.

2. The authorising customs office shall withdraw the status of authorised weigher if the holder no longer fulfils the conditions set out in paragraph 1.]

[F1Article 290c U.K.

1. For the purposes of checking the net weight of fresh bananas imported into the Community falling within CN code 0803 00 19 , declarations for release for free circulation shall be accompanied by a banana weighing certificate stating the net weight of the consignment of the fresh bananas concerned, by type of packaging and origin.

The banana weighing certificates shall be drawn up by authorised weighers, in accordance with the procedure set out in Annex 38b and in the form corresponding to the specimen provided in Annex 38c.

Under conditions to be laid down by the customs authorities such certificates may be provided to the customs authorities in electronic form.

2. The authorised weigher shall give the customs authorities advance notice of the weighing of a consignment of fresh bananas for the purpose of drawing up a banana weighing certificate, giving details of the type of packaging, the origin and the time and place of weighing.

3. Customs offices shall verify the net weight of fresh bananas entered on banana weighing certificates, on the basis of risk analysis, by checking at least 5 % of the total number of banana weighing certificates presented each year, either by being present at the weighing of the representative samples of the bananas by the authorised weigher or by weighing those samples themselves, in accordance with the procedure set out in points 1, 2 and 3 of Annex 38b.]

[F1Article 290d U.K.

The Member States shall communicate to the Commission the list of authorised weighers and any subsequent changes thereto.

The Commission shall forward such information to the other Member States.]

Textual Amendments

[F3CHAPTER 2 U.K. End-use

Article 291 U.K.

1. This chapter applies where it is provided that goods released for free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of their end-use are subject to end-use customs supervision.

2. For the purposes of this chapter:

[F4((a)] F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) ‘ accounts ’ means: the holder's commercial, tax or other accounting material, or such data held on their behalf;

(c) ‘ records ’ means: the data containing all the necessary information and technical details on whatever medium, enabling the customs authorities to supervise and control operations.

Textual Amendments

Article 292 U.K.

1. The granting of a favourable tariff treatment in accordance with Article 21 of the Code shall, where it is provided that goods are subject to end-use customs supervisions, be subject to a written authorisation.

Where goods are released for free circulation at a reduced or zero rate of duty on account of their end-use and the provisions in force require that the goods remain under customs supervision in accordance with Article 82 of the Code, a written authorisation for the purposes of end-use customs supervisions shall be necessary.

2. Applications shall be made in writing using the model set out in Annex 67. The customs authorities may permit renewal or modification to be applied for by simple written request.

3. In particular circumstances the customs authorities may allow the declaration for free circulation in writing or by means of a data-processing technique using the normal procedure to constitute an application for authorisation, provided that:

  • [X1the application only involves one customs administration,]

  • the applicant wholly assigns the goods to the prescribed end-use, and

  • the proper conduct of operations is safeguarded.

4. Where the customs authorities consider any of the information given in the application inadequate, they may require additional details from the applicant.

In particular, in cases where an application may be made by making a customs declaration, the customs authorities shall require, without prejudice to Article 218, that the application be accompanied by a document made out by the declarant containing at least the following information, unless such information is deemed unnecessary or is entered on the customs declaration:

(a) name and address of the applicant, the declarant and the operator;

(b) nature of the end-use;

(c) technical description of the goods, products resulting from their end-use and means of identifying them;

(d) estimated rate of yield or method by which that rate is to be determined;

(e) estimated period for assigning the goods to their end-use;

(f) the place where the goods are put to the end-use.

5. Where a single authorisation is applied for, the prior agreement of the authorities shall be necessary according to the following procedure.

The application shall be submitted to the customs authorities designated for the place

  • where the applicant's main accounts are kept facilitating audit-based controls, and where at least part of the operations to be covered by the authorisation are carried out; or

  • [F5otherwise, where the applicant's main accounts are held facilitating audit-based controls of the arrangements.]

These customs authorities shall communicate the application and the draft authorisation to the other customs authorities concerned, which shall acknowledge the date of receipt within 15 days.

The other customs authorities concerned shall notify any objections within 30 days of the date on which the draft authorisation was received. Where objections are notified within the above period and no agreement is reached, the application shall be rejected to the extent to which objections were raised.

The customs authorities may issue the authorisation if they have received no objections to the draft authorisation within the 30 days.

The customs authorities issuing the authorisation shall send a copy to all customs authorities concerned.

6. Where the criteria and conditions for the granting of a single authorisation are generally agreed on between two or more customs administrations, the said administrations may also agree to replace prior consultation by simple notification. Such notification shall always be sufficient where a single authorisation is renewed or revoked.

[F67. The applicant shall be informed of the decision to issue an authorisation, or of the reasons why the application was rejected, within thirty days of the date on which the application was lodged or of the date on which any outstanding or additional information requested was received by the customs authorities.

That period shall not apply in the case of a single authorisation unless it is issued under paragraph 6.]

Editorial Information

Textual Amendments

Article 293 U.K.

1. An authorisation using the model set out in Annex 67 shall be granted to persons established in the customs territory of the Community, provided that the following conditions are met:

(a) the activities envisaged are consistent with the prescribed end-use and with the provisions for the transfer of goods in accordance with Article 296 and the proper conduct of operations is ensured;

(b) the applicant offers every guarantee necessary for the proper conduct of operations to be carried out and will undertake the obligations:

  • (b) to whole or partly assign the goods to the prescribed end-use or to transfer them and to provide evidence of their assignment or transfer in accordance with the provisions in force,

  • not to take actions incompatible with the intended purpose of the prescribed end-use,

  • to notify all factors which may affect the authorisation to the competent customs authorities;

(c) efficient customs supervision is ensured and the administrative arrangements to be taken by the customs authorities are not disproportionate to the economic needs involved;

(d) adequate records are kept and retained;

(e) security is provided where the customs authorities consider this necessary.

2. For an application under Article 292(3), the authorisation shall be granted to persons established in the customs territory of the Community by acceptance of the customs delcaration, under the other conditions set out in paragraph 1.

3. The authorisation shall include the following items, unless such information is deemed unnecessary:

(a) identification of the authorisation holder;

(b) where necessary Combined Nomenclature or TARIC code, type and description of the goods and of the end-use operations and provisions concerning rates of yield;

[F7(c) means and methods of identification and of customs supervision, including arrangements for:

  • [F7(c) common storage, for which Article 534(2) and (3) shall apply mutatis mutandis ,

  • mixed storage of products subject to end-use supervision falling within Chapters 27 and 29 of the Combined Nomenclature or of such products with crude petroleum oils falling within CN code 2709 00 ;]

(d) the period within which the goods have to be assigned to the prescribed end-use;

(e) the customs offices where the goods are declared for free circulation and the offices to supervise the arrangements;

(f) the places where the goods have to be assigned to the prescribed end-use;

(g) the security to be provided, where appropriate;

(h) the period of validity of the authorisation;

(i) where applicable, the possibility of transfer of the goods in accordance with Article 296(1);

(j) where applicable, the simplified arrangements for the transfer of goods under Article 296(2), second subparagraph, and (3);

(k) where applicable, simplified procedures authorised in accordance with Article 76 of the Code;

(l) methods of communication.

[F6Where the goods referred to in the second indent of point (c) of the first subparagraph do not share the same eight-digit CN code, the same commercial quality and the same technical and physical characteristics, mixed storage may be allowed only where the whole mixture is to undergo one of the treatments referred to in Additional Notes 4 and 5 to Chapter 27 of the Combined Nomenclature.]

4. Without prejudice to Article 294 the authorisation shall take effect on the date of issue or at any later date given in the authorisation.

[F6The period of validity shall not exceed three years from the date on which the authorisation takes effect, except where there are duly substantiated good reasons.]

Textual Amendments

Article 294 U.K.

1. The customs authorities may issue a retroactive authorisation.

Without prejudice to paragraphs 2 and 3, a retroactive authorisation shall take effect on the date the application was submitted.

2. If an application concerns renewal of an authorisation for the same kind of operation and goods, an authorisation may be granted with retroactive effect from the date the original authorisation expired.

3. In exceptional circumstances, the retroactive effect of an authorisation may be extended further, but not more than one year before the date the application was submitted, provided a proven economic need exists and:

(a) the application is not related to attempted deception or to obvious negligence;

(b) the applicant's accounts confirm that all the requirements of the arrangements can be regarded as having been met and, where appropriate, in order to avoid substitution the goods can be identified for the period involved, and such accounts allow the arrangements to be verified;

(c) all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the declaration.

Article 295 U.K.

The expiry of an authorisation shall not affect goods which were in free circulation by virtue of that authorisation before it expired.

Article 296 U.K.

1. The transfer of goods between different places designated in the same authorisation may be undertaken without any customs formalities.

2. Where a transfer of goods is carried out between two authorisation holders established in different Member States and the customs authorities concerned have not agreed simplified procedures in accordance with paragraph 3, the T5 control copy provided for in Annex 63 shall be used in accordance with the following procedure:

(a) the transferor shall complete the T5 control copy in triplicate (one original and two copies) [F7;] [F8The copies shall be numbered in an appropriate manner;]

(b) the T5 control copy shall include:

  • (b) in box A ( ‘ Office of departure ’ ), the address of the competent customs office specified in the transferor's authorisation,

  • in box 2, the name or trading name, full address and authorisation number of the transferor,

  • in box 8, the name or trading name, full address and authorisation number of the transferee,

  • in the box ‘ Important note ’ and in box B the text shall be crossed out,

  • in boxes 31 and 33, respectively, the description of the goods as at the [X1time of transfer] , including the number of items, and the relevant CN code,

  • in box 38, the net mass of the goods,

  • in box 103, the net quantity of the goods in words,

  • in box 104, a tick in the box ‘ Other (specify) ’ , and in block capitals one of the following:

    • DESTINO ESPECIAL: MERCANCÍAS RESPECTO DE LAS CUALES, LAS OBLIGACIONES SE CEDEN AL CESIONARIO (REGLAMENTO (CEE) N o 2454/93, ARTÍCULO 296)

    • SÆRLIGT ANVENDELSESFORMÅL: VARER, FOR HVILKE FORPLIGTELSERNE OVERDRAGES TIL ERHVERVEREN (FORORDNING (EØF) Nr. 2454/93, ARTIKEL 296)

    • BESONDERE VERWENDUNG: WAREN MIT DENEN DIE PFLICHTEN AUF DEN ÜBERNEHMER ÜBERTRAGEN WERDEN (ARTIKEL 296 DER VERORDNUNG (EWG) Nr. 2454/93)

    • ΕΙΔΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΓΙΑ ΤΑ ΟΠΟΙΑ ΟΙ ΥΠΟΧΡΕΩΣΕΙΣ ΕΚΧΩΡΟΥΝΤΑΙ ΣΤΟΝ ΕΚΔΟΧΕΑ (ΑΡΘΡΟ 296 ΚΑΝΟΝΙΣΜΟΣ (ΕΟΚ) αριθ. 2454/93)

    • END-USE: GOODS FOR WHICH THE OBLIGATIONS ARE TRANSFERRED TO THE TRANSFEREE (REGULATION (EEC) No 2454/93, ARTICLE 296)

    • DESTINATION PARTICULIÈRE: MARCHANDISES POUR LESQUELLES LES OBLIGATIONS SONT TRANSFÉRÉES AU CESSIONNAIRE [RÈGLEMENT (CEE) N o 2454/93, ARTICLE 296]

    • DESTINAZIONE PARTICOLARE: MERCI PER LE QUALI GLI OBBLIGHI SONO TRASFERITI AL CESSIONARIO (REGOLAMENTO (CEE) N. 2454/93, ARTICOLO 296)

    • BIJZONDERE BESTEMMING: GOEDEREN WAARVOOR DE VERPLICHTINGEN AAN DE OVERNEMER WORDEN OVERGEDRAGEN (VERORDENING (EEG) Nr. 2454/93, ARTIKEL 296)

    • DESTINO ESPECIAL: MERCADORIAS RELATIVAMENTE ÀS QUAIS AS OBRIGAÇÕES SÃO TRANSFERIDAS PARA O CESSIONÁRIO [REGULAMENTO (CEE) N o 2454/93, ARTIGO 296 o ]

    • TIETTY KÄYTTÖTARKOITUS: TAVARAT, JOIHIN LIITTYVÄT VELVOITTEET SIIRRETÄÄN SIIRRONSAAJALLE (ASETUS (ETY) N:o 2454/93, 296 ARTIKLA)

    • ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR FÖR VILKA SKYLDIGHETERNA ÖVERFÖRS TILL DEN MOTTAGANDE PARTEN (ARTIKEL 296 I FÖRORDNING (EEG) nr 2454/93)

    • [F9KONEČNÉ POUŽITÍ: ZBOŽÍ, U KTERÉHO PŘECHÁZEJÍ POVINNOSTI NA PŘÍJEMCE (ČLÁNEK 296 NAŘÍZENÍ (EHS) č. 2454/93)

    • EESMÄRGIPÄRANE KASUTAMINE: KAUP, MILLE KORRAL KOHUSTUSED LÄHEVAD ÜLE KAUBA SAAJALE (MÄÄRUSE ((EMÜ) NR 2454/93 ARTIKKEL 296)

    • IZMANTOŠANAS MĒRĶIS: PREČU SAŅĒMĒJS ATBILDĪGS PAR PREČU IZMANTOŠANU (REGULA (EEK) NR.2454/93, 296.PANTS)

    • GALUTINIS VARTOJIMAS: PREKĖS, SU KURIOMIS SUSIJUSIOS PRIEVOLĖS PERDUOTOS JŲ PERĖMĖJUI (REGLAMENTAS (EEB) NR. 2454/93, 296 STRAIPSNIS)

    • MEGHATÁROZOTT CÉLRA TÖRTÉNŐ FELHASZNÁLÁS: AZ ÁRUKKAL KAPCSOLATOS KÖTELEZETTSÉGEK AZ ÁRUK ÁTVEVŐJÉRE SZÁLLTAK ÁT (A 2454/93/EGK RENDELET 296.CIKKE)

    • UŻU AĦĦARI: OĠĠETTI LI GħALIHOM L-OBBLIGI HUMA TRASFERITI LIL MIN ISIR IT-TRASFERIMENT (REGOLAMENT (KEE) 2454/93, ARTIKOLU 296)

    • PRZEZNACZENIE SZCZEGÓLNE: TOWARY, W ODNIESIENIU DO KTÓRYCH ZOBOWIĄZANIA SĄ PRZENOSZONE NA OSOBĘ PRZEJMUJĄCĄ (ROZPORZĄDZENIE (EWG) NR 2454/93, ART. 296)

    • POSEBEN NAMEN: BLAGO, ZA KATERO SE OBVEZNOSTI PRENESEJO NA PREJEMNIKA (UREDBA (EGS) ŠT. 2454/93, ČLEN 296)

    • KONEČNÉ POUŽITIE: TOVAR, S KTORÝM PRECHÁDZAJÚ POVINNOSTI NA PRÍJEMCU (NARIADENIE (EHS) Č. 2454/93, ČLÁNOK 296)]

    • [F10СПЕЦИФИЧНО ПРЕДНАЗНАЧЕНИЕ: СТОКИ, ЗА КОИТО ЗАДЪЛЖЕНИЯТА СА ПРЕХВЪРЛЕНИ НА ЛИЦЕТО, КОЕТО ГИ ПОЛУЧАВА (РЕГЛАМЕНТ (ЕИО) № 2454/93, ЧЛЕН 296)

    • DESTINAȚIE FINALĂ: MĂRFURI PENTRU CARE OBLIGAȚIILE SUNT TRANSFERATE CESIONARULUI (REGULAMENTUL (CEE) Nr. 2454/93, ARTICOLUL 296)]

    • [F11POSEBNA UPORABA: ROBA ZA KOJU SU OBVEZE PRENESENE NA PRIMATELJA (UREDBA (EEZ) BR. 2454/93, ČLANAK 296)]

  • in box 106:

    • [F7the taxation elements of the goods, save where that requirement is waived by the customs authorities,]

    • the registered number and date of the declaration for release for free circulation and the name and address of the customs office where the declaration was made;

(c) the transferor shall send the complete set of T5 control copies to the transferee;

(d) the transferee shall attach the original of the commercial document showing the date of receipt of the goods to the set of T5 control copies and submit all documents to the customs office determined in his authorisation. He shall also immediately notify this customs office of any excess, shortfall, substitution or other irregularity;

(e) the customs office specified in the transferee's authorisation shall fill in box J, including the date of receipt by the transferee, in the original T5 after having verified the corresponding commercial documents and date and stamp the original in box J and the two copies in box E. The customs office shall retain the second copy in its records and return the original and the first copy to the transferee;

(f) the transferee shall retain the first T5 copy in his records and forward the original to the transferor;

(g) the transferor shall retain the original in his records.

The customs authorities concerned may agree simplified procedures in accordance with the provisions for the use of the T5 control copy.

3. Where the customs authorities concerned consider that the proper conduct of operations is safeguarded, they may agree a transfer of goods between two authorisation holders established in two different Member States to be made without using the T5 control copy.

4. Where a transfer is carried out between two authorisation holders established in the same Member States, this shall be done in accordance with national rules.

5. With the receipt of the goods the transferee shall become the holder of obligations under this chapter in respect of the transferred goods.

6. The transferor shall be discharged from his obligations where the following conditions are fulfilled:

  • the transferee has received the goods and was informed that the goods for which the obligations are transferred, are subject to end-use customs supervision;

  • customs control has been taken over by the transferee's customs authority; unless otherwise provided by the customs authorities, this shall be when the transferee has entered the goods in his records.

Editorial Information

Textual Amendments

Article 297 U.K.

1. In the case of the transfer of materials for the maintenance or repair of aircraft either under the terms of exchange agreements or for airlines' own needs, by airlines engaged in international traffic, an air waybill or equivalent document may be used instead of the T5 control copy.

2. The air waybill or equivalent document shall contain at least the following particulars:

(a) the name of the consigning airline;

(b) the name of the airport of departure;

(c) the name of the receiving airline;

(d) the name of the airport of destination;

(e) the description of the materials;

(f) the number of articles.

The particulars referred to in the first subparagraph may be given in coded form or by reference to an attached document.

3. The air waybill or equivalent document must bear on its face one of the following indications in block capitals:

  • DESTINO ESPECIAL

  • SÆRLIGT ANVENDELSESFORMÅL

  • BESONDERE VERWENDUNG

  • ΕΙΔΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ

  • END-USE

  • DESTINATION PARTICULIÈRE

  • DESTINAZIONE PARTICOLARE

  • BIJZONDERE BESTEMMING

  • DESTINO ESPECIAL

  • TIETTY KÄYTTÖTARKOITUS

  • ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL

  • [F9KONEČNÉ POUŽITÍ

  • EESMÄRGIPÄRANE KASUTAMINE

  • IZMANTOŠANAS MĒRĶIS

  • GALUTINIS VARTOJIMAS

  • MEGHATÁROZOTT CÉLRA TÖRTÉNŐ FELHASZNÁLÁS

  • UŻU AħħARI

  • PRZEZNACZENIE SZCZEGÓLNE

  • POSEBEN NAMEN

  • KONEČNÉ POUŽITIE]

  • [F10СПЕЦИФИЧНО ПРЕДНАЗНАЧЕНИЕ

  • DESTINAȚIE FINALĂ]

  • [F11POSEBNA UPORABA]

4. The consigning airline shall retain a copy of the air waybill or equivalent document as part of its records and shall, in the manner prescribed by the customs authorities of the Member State of departure, make a further copy available to the competent customs office.

The receiving airline shall retain a copy of the air waybill or equivalent document as part of its records and shall, in the manner prescribed by the customs authorities of the Member State of destination, make a further copy available to the competent customs office.

5. The intact materials and the copies of the air waybill or equivalent document shall be delivered to the receiving airline in the places specified by the customs authorities in the airline's Member State residence. The receiving airline shall enter the materials in its records.

6. The obligations arising under paragraphs 1 to 5 shall pass from the consigning airline to the receiving airline at the time when the intact materials and copies of the air waybill or equivalent document are delivered to the latter.

Textual Amendments

Article 298 U.K.

1. The customs authorities may, subject to conditions they shall lay down, approve the exportation of the goods or destruction of the goods.

2. Where agricultural products are exported, box 44 of the Single Administrative Document or any other document used shall bear one of the following indications in block capitals:

  • ARTÍCULO 298, REGLAMENTO (CEE) N o 2454/93, DESTINO ESPECIAL: MERCANCÍAS DESTINADAS A LA EXPORTACIÓN — NO SE APLICAN RESTITUCIONES AGRÍCOLAS

  • ART. 298 I FORORDNING (EØF) Nr. 2454/93 SÆRLIGT ANVENDELSESFORMÅL: VARER BESTEMT TIL UDFØRSEL — INGEN RESTITUTION

  • ARTIKEL 298 DER VERORDNUNG (EWG) Nr. 2454/93 BESONDERE VERWENDUNG: ZUR AUSFUHR VORGESEHENE WAREN — ANWENDUNG DER LANDWIRTSCHAFTLICHEN AUSFUHRERSTATTUNGEN AUSGESCHLOSSEN

  • ΑΡΘΡΟ 298 ΤΟΥ ΚΑΝ. (CEE) αριθ. 2454/93 ΕΙΔΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΠΡΟΟΡΙΖΟΜΕΝΑ ΓΙΑ ΕΞΑΓΩΓΗ — ΑΠΟΚΛΕΙΟΝΤΑΙ ΟΙ ΓΕΩΡΓΙΚΕΣ ΕΠΙΣΤΡΟΦΕΣ

  • ARTICLE 298 REGULATION (EEC) No 2454/93 END-USE: GOODS DESTINED FOR EXPORTATION — AGRICULTURAL REFUNDS NOT APPLICABLE

  • ARTICLE 298, RÈGLEMENT (CEE) N o 2454/93 DESTINATION PARTICULIÈRE: MARCHANDISES PRÉVUES POUR L'EXPORTATION — APPLICATION DES RESTITUTIONS AGRICOLES EXCLUE

  • ARTICOLO 298 (CEE) N o 2454/93 DESTINAZIONE PARTICOLARE: MERCI PREVISTE PER L'ESPORTAZIONE — APPLICAZIONE DELLE RESTITUZIONI AGRICOLE ESCLUSA

  • ARTIKEL 298, VERORDENING (EEG) Nr. 2454/93 BIJZONDERE BESTEMMING: VOOR UITVOER BESTEMDE GOEDEREN — LANDBOUWRESTITUTIES NIET VAN TOEPASSING

  • ARTIGO 298 o REG. (CEE) N o 2454/93 DESTINO ESPECIAL: MERCADORIAS DESTINADAS À EXPORTAÇÃO — APLICAÇÃO DE RESTITUIÇÕES AGRÍCOLAS EXCLUÍDA

  • 298 ART, AS. 2454/93 TIETTY KÄYTTÖTARKOITUS: VIETÄVIKSI TARKOITETTUJA TAVAROITA — MAATALOUSTUKEA EI SOVELLETA

  • ARTIKEL 298 I FÖRORDNING (EEG) nr 2454/93 AVSEENDE ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR AVSEDDA FÖR EXPORT — JORDBRUKSBIDRAG EJ TILLÄMPLIGA

  • [F9ČLÁNEK 298 NAŘÍZENÍ (EHS) č. 2454/93 KONEČNÉ POUŽITÍ: ZBOŽÍ URČENO K VÝVOZU — ZEMĚDĚLSKÉ NÁHRADY NELZE UPLATNIT

  • MÄÄRUSE (EMÜ) NR 2454/93 ARTIKKEL 298 ‘ EESMÄRGIPÄRANE KASUTAMINE ’ : KAUBALE, MIS LÄHEB EKSPORDIKS, PÕLLUMAJANDUSTOETUSI EI RAKENDATA

  • REGULAS (EEK) NR. 2454/93, 298.PANTS: IZMANTOŠANAS MĒRĶIS: PRECES PAREDZĒTAS IZVEŠANAI — LAUKSAIMNIECĪBAS KOMPENSĀCIJU NEPIEMĒRO

  • REGLAMENTAS (EEB) NR. 2454/93, 298 STRAIPSNIS, GALUTINIS VARTOJIMAS: EKSPORTUOJAMOS PREKĖS — ŽEMĖS ŪKIO GRĄŽINAMOSIOS IŠMOKOS NETAIKOMOS

  • MEGHATÁROZOTT CÉLRA TÖRTÉNŐ FELHASZNÁLÁS A 2454/93/EGK RENDELET 298.CIKKE SZERINT: KIVITELI RENDELTETÉSŰ ÁRUK — MEZŐGAZDASÁGI VISSZATÉRÍTÉS NEM ALKALMAZHATÓ

  • ARTIKOLU 298 REGOLAMENT (KEE) 2454/93 UŻU AĦĦARI: OĠĠETTI DESTINATI GĦALL-ESPORTAZZJONI RIFUŻJONIJIET AGRIKOLI MHUX APPLIKABBLI

  • ARTYKUŁ 298 ROZPORZĄDZENIA (EWG) NR 2454/93 PRZEZNACZENIE SZCZEGÓLNE: TOWARY PRZEZNACZONE DO WYWOZU — NIE STOSUJE SIĘ DOPŁAT ROLNYCH

  • ČLEN 298 UREDBE (EGS) ŠT. 2454/93 POSEBEN NAMEN: BLAGO DEKLARIRANO ZA IZVOZ — UPORABA KMETIJSKIH IZVOZNIH NADOMESTIL IZKLJUČENA

  • ČLÁNOK 298 NARIADENIA (EHS) Č. 2454/93 KONEČNÉ POUŽITIE: TOVAR URČENÝ NA VÝVOZ — POľNOHOSPODÁRSKE NÁHRADY NEMOŽNO UPLATNIŤ]

  • [F10ЧЛЕН 298 НА РЕГЛАМЕНТ (ЕИО) № 2454/93 СПЕЦИФИЧНО ПРЕДНАЗНАЧЕНИЕ: СТОКИ, НАСОЧЕНИ ЗА ИЗНАСЯНЕ — СЕЛСКОСТОПАНСКИ ВЪЗСТАНОВЯВАНИЯ СА НЕПРИЛОЖИМИ

  • ARTICOLUL 298 REGULAMENTUL (CEE) Nr. 2454/93 DESTINAȚIE FINALĂ: MĂRFURI DESTINATE PENTRU EXPORT — NU SE APLICĂ RESTITUIRI RESTITUȚII AGRICOLE]

  • [F11ČLANAK 298. UREDBE (EEZ) BR. 2454/93, POSEBNA UPORABA: ROBA NAMIJENJENA IZVOZU – POLJOPRIVREDNE NAKNADE SE NE PRIMJENJUJU]

3. Where goods are exported, they shall be considered as non-Community goods from the time of acceptance of the export declaration.

4. In the case of destruction Article 182(5) of the Code shall apply.

Textual Amendments

Article 299 U.K.

Where the customs authorities agree that the use of the goods otherwise than as provided for in the authorisation is justified, such use, other than export or destruction, shall entail the incurrence of a customs debt. Article 208 of the Code shall apply mutatis mutandis .

Article 300 U.K.

1. The goods referred to in Article 291(1) shall remain under customs supervision and liable to import duties until the are:

(a) first assigned to the prescribed end-use;

(b) exported, destroyed or used otherwise in accordance with Articles 298 and 299.

However, where the goods are suitable for repeated use and the customs authorities consider it appropriate in order to avoid abuse, customs supervision shall continue for a period not exceeding two years after the date of first assignment.

2. Waste and scrap which result from the working or processing of goods and losses due to natural wastage shall be considered as goods having been assigned to the prescribed end-use.

3. For waste and scrap which result from the destruction of goods, customs supervision shall end when they have been assigned a permitted customs-approved treatment or use.]

Textual Amendments

[F12CHAPTER 3 U.K. Management of tariff measures

Section 1 U.K. Management of tariff quotas designed to be used following the chronological order of dates of customs declarations

Article 308a U.K.

1. Save as otherwise provided, where tariff quotas are opened by a Community provision, those tariff quotas shall be managed in accordance with the chronological order of dates of acceptance of declarations for release for free circulation.

2. Where a declaration for release for free circulation incorporating a valid request by the declarant to benefit from a tariff quota is accepted, the Member State concerned shall draw from the tariff quota, through the Commission, a quantity corresponding to its needs.

3. Member States shall not present any request for drawing until the conditions laid down in Article 256 (2) and (3) are satisfied.

4. Subject to paragraph 8, allocations shall be granted by the Commission on the basis of the date of acceptance of the relevant declaration for release for free circulation, and to the extent that the balance of the relevant tariff quota so permits. Priority shall be established in accordance with the chronological order of these dates.

5. The Member States shall communicate to the Commission all valid requests for drawing without delay. Those communications shall include the date referred to in paragraph 4, and the exact amount applied for on the relevant customs declaration.

6. For the purposes of paragraphs 4 and 5, the Commission shall fix order numbers where none are provided by the Community provision opening the tariff quota.

7. If the quantities requested for drawing from a tariff quota are greater than the balance available, allocation shall be made on a pro rata basis with respect to the requested quantities.

8. For the purposes of this Article, acceptance of a declaration by the customs authorities on 1, 2 or 3 January shall be regarded as acceptance on 3 January. However, if one of those days falls on a Saturday or a Sunday, such acceptance shall be regarded as having taken place on 4 January.

9. Where a new tariff quota is opened, drawings shall not be granted by the Commission before the 11th working day following the date of publication of the provision which created that tariff quota.

10. Member States shall immediately return to the Commission the amount of drawings which they do not use. However, where an erroneous drawing representing a customs debt of [F1310 euro] or less is discovered after the first month following the end of the period of validity of the tariff quota concerned, Member States needs not make a return.

11. If the customs authorities invalidate a declaration for release for free circulation in respect of goods which are the subject of a request for benefit of a tariff quota, the complete request shall be cancelled in respect of those goods. The Member States concerned shall immediately return to the Commission any quantity drawn, in respect of those goods, from the tariff quota.

12. Details of drawings requested by individual Member States shall be treated by the Commission and other Member States as confidential.

Textual Amendments

Article 308b U.K.

1. The Commission shall make an allocation each working day, except:

  • days which are holidays for the Community institutions in Brussels, or

  • in exceptional circumstances, any other day, provided that the competent authorities of the Member States have been informed in advance.

2. Subject to Article 308a (8), any allocation shall take into account all unanswered requests which relate to declarations for release for free circulation accepted up to and including the second previous day, and which have been communicated to the Commission.

[F14Article 308c U.K.

1. A tariff quota shall be considered as critical as soon as [F1390 %] of the initial volume has been used, or at the discretion of the competent authorities.

2. By way of derogation from paragraph 1, a tariff quota shall be considered from the date of its opening as critical in any of the following cases:

(a) it is opened for less than three months;

(b) tariff quotas having the same product coverage and origin and an equivalent quota period as the tariff quota in question (equivalent tariff quotas) have not been opened in the previous two years;

(c) an equivalent tariff quota opened in the previous two years had been exhausted on or before the last day of the third month of its quota period or had a higher initial volume than the tariff quota in question.

3. A tariff quota whose sole purpose is the application, under the rules of the WTO, of either a safeguard measure or a retaliatory measure shall be considered as critical as soon as [F1390 %] of the initial volume has been used irrespective of whether or not equivalent tariff quotas were opened in the previous two years.]

Textual Amendments

Section 2 U.K. [F5Surveillance of goods]

[F13Article 308d U.K.

1. Where Community surveillance is to be carried out, the Member States shall provide to the Commission at least once every week data on customs declarations for release for free circulation or on export declarations.

The Member States shall cooperate with the Commission to determine which data are required from customs declarations for release for free circulation or from export declarations.

2. The data provided under paragraph 1 by individual Member States shall be treated as confidential.

However, aggregate data for each Member State shall be available for authorised users in all Member States.

The Member States shall cooperate with the Commission to set up the practical rules on authorised access to the aggregate data.

3. In respect of certain goods surveillance shall be carried out on a confidential basis.

4. Where under the simplified procedures referred to in Articles 253 to 267 and Articles 280 to 289, the data referred to in paragraph 1 of this Article are not available, the Member States shall provide to the Commission the data available at the date of acceptance of the complete or supplementary declaration.] ]

Textual Amendments

Textual Amendments

TITLE IIU.K. [F15CUSTOMS STATUS OF GOODS AND TRANSIT]

F16CHAPTER 1U.K. [F16General provisions

F16Article 309U.K.

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

Textual Amendments

F16CHAPTER 2U.K. Scope]

F16Article 310U.K.

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

F16Article 311U.K.

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

F16Article 312U.K.

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

CHAPTER 3U.K. [F17Customs status of goods]

[F18Section 1 U.K. General provisions]

[F19Article 313 U.K.

1. Subject to Article 180 of the Code and the exceptions listed in paragraph 2 of this Article, all goods in the customs territory of the Community shall be deemed to be Community goods unless it is established that they do not have Community status.

2. The following shall not be deemed to be Community goods unless it is established in accordance with Articles 314 to 323 of this Regulation that they do have Community status:

(a) goods brought into the customs territory of the Community in accordance with Article 37 of the Code;

(b) goods in temporary storage or in a free zone of control type I within the meaning of Article 799 of this Regulation or in a free warehouse;

(c) goods placed under a suspensive procedure or in a free zone of control type II within the meaning of Article 799 of this Regulation.

3. By way of derogation from paragraph 2(a), goods brought into the customs territory of the Community shall be deemed to be Community goods unless it is established that they do not have Community status:

(a) where, if carried by air, the goods have been loaded or transhipped at an airport in the customs territory of the Community, for consignment to another airport in the Community customs territory, provided that they are carried under cover of a single transport document drawn up in a Member State; or

(b) where, if carried by sea, the goods have been shipped between ports in the customs territory of the Community by a regular shipping service authorised in accordance with Article 313b.]

Textual Amendments

[F19Article 313a U.K.

A regular shipping service’ means a service which carries goods in vessels that ply only between ports situated in the customs territory of the Community and may not come from, go to or call at any points outside that territory or in a free zone of control type I within the meaning of Article 799 of a port in that territory.

Textual Amendments

Article 313b U.K.

1. A shipping company may be authorised to establish regular shipping services following an application to the customs authorities of the Member State in whose territory that company is established or, failing this, in whose territory it has a regional office, provided that the conditions of this Article and of Article 313c are fulfilled.

2. An authorisation shall be issued only to shipping companies which:

(a) are established in the customs territory of the Community or have a regional office there and whose records will be available to the competent customs authorities;

(b) fulfil the conditions laid down in Article 14h;

(c) determine the vessel(s) to be used for the regular shipping service and specify the ports of call once the authorisation is issued;

(d) undertake that on the routes of regular shipping services, no calls will be made at any port in a territory outside the customs territory of the Community or at any free zone of control type I in a port in the customs territory of the Community, and that no transhipments of goods will be made at sea;

(e) undertake to register the names of the vessels assigned to regular shipping services and the ports of call with the authorising customs authority.

[F202a. The Commission and the customs authorities of the Member States shall, using an electronic regular shipping services information and communication system, store and have access to the following information:

(a) the data of the applications;

(b) the regular shipping service authorisations and, where applicable, their amendment or revocation;

(c) the names of the ports of call and the names of the vessels assigned to the service;

(d) all other relevant information.]

3. [F21The application for an authorisation for a regular shipping services shall specify the Member States actually concerned by the service and may specify Member States which could potentially be concerned for which the applicant declares that he has plans for future services. The customs authorities of the Member State to whom the application has been made (the authorising customs authority) shall notify the customs authorities of the other Member States actually or potentially concerned by the shipping service (the corresponding customs authorities) through the electronic regular shipping services information and communication system referred to in paragraph 2a.]

Without prejudice to paragraph 4, within [F2115] days of receipt of such notification, the corresponding customs authorities may refuse the application on the basis that the condition of paragraph 2(b) is not met and communicate the refusal through the electronic information and communication system referred to in Article 14x. The corresponding customs authority shall indicate the grounds for the refusal and the legal provisions relating to the offences committed. In that case, the authorising customs authority shall not issue the authorisation and shall notify the refusal to the applicant stating the reasons for the refusal.

Where no reply or refusal is received from the corresponding customs authorities, the authorising customs authority, having examined whether the conditions for the authorisation are met, shall issue an authorisation which shall be accepted by the other Member States concerned by the shipping service. The electronic information and communication system referred to in Article 14x shall be used to store the authorisation and to notify the corresponding customs authorities that the authorisation was issued.

4. Where the shipping company holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the requirements set out in points (a) and (b) of paragraph 2 of this Article, and as referred to in paragraph 3 of this Article, shall be deemed to be met.]

Textual Amendments

[F22Article 313c U.K.

1. Once a regular shipping service has been authorised in accordance with Article 313b, the shipping company concerned shall be required to use the authorisation for the vessels registered for that purpose.

2. The shipping company shall inform the authorising customs authority of any circumstances arising after the authorisation is granted which may influence its continuation or content.

Where an authorisation is revoked by the authorising customs authority or at the request of the shipping company, the authorising customs authority shall notify the revocation to the corresponding customs authorities using [F21the electronic regular shipping services information and communication system referred to in Article 313b(2a).]

3. The procedure provided for in Article 313b(3) shall apply if the authorisation is to be amended to cover Member States that were not included in the original authorisation or a previous authorisation. The provisions of Article 313b(4) shall apply mutatis mutandis .

Textual Amendments

Article 313d U.K.

1. The shipping company authorised to establish regular shipping services shall communicate to the authorising customs authority the following:

(a) the names of the vessels assigned to the regular shipping service;

(b) the first port where the vessel starts its operation as a regular shipping service;

(c) the ports of call;

(d) any amendments to the information referred to in points (a), (b) and (c);

(e) the date and time when the amendments referred to in point (d) take effect.

2. The information communicated in accordance with paragraph 1 shall be registered by the authorising customs authority in [F21the electronic regular shipping services information and communication system referred to in Article 313b(2a)] within one working day from the day of its communication. It shall be accessible to the customs authorities operating in ports located in the customs territory of the Community.

The registration shall take effect on the first working day following that of the registration.

Textual Amendments

Article 313e U.K.

When a vessel registered to a regular shipping service is forced by circumstances beyond its control to tranship goods at sea or temporarily put into a port that is not part of the regular shipping service, including ports outside the customs territory of the Community or a free zone of control type I of a port in the customs territory of the Community, the shipping company shall immediately inform the customs authorities of the subsequent Community ports of call, including those along the vessel’s scheduled route. Goods loaded or unloaded in those ports shall not be deemed to be Community goods.

Textual Amendments

Article 313f U.K.

1. The customs authorities may require proof from the shipping company that the provisions of Articles 313b to 313e have been observed.

2. Where the customs authorities establish that the provisions referred to in paragraph 1 have not been observed by the shipping company, they shall immediately inform all the customs authorities concerned by the shipping service, using [F21the electronic regular shipping services information and communication system referred to in Article 313b(2a),] so that those authorities can take the required measures.]

Textual Amendments

[F17Article 314 U.K.

[F231. Where goods are not deemed to be Community goods within the meaning of Article 313, their Community status may be established in accordance with Article 314c(1) only if they fulfil the conditions laid down in any of the following points:

(a) the goods have been moved from one point to another within the customs territory of the Community and temporarily leave that territory without crossing the territory of a third country;

(b) the goods have been moved from one point within the customs territory of the Community, through the territory of a third country, to another point within the customs territory of the Community, and carried under cover of a single transport document issued in a Member State;

(c) the goods have been moved from one point within the customs territory of the Community through the territory of a third country, where they were transhipped into a means of transport other than that onto which they were initially loaded, to another point within the customs territory of the Community, and a new transport document covering carriage from the third country has been issued and is presented accompanied by a copy of the original document covering carriage from the one point to the other within the customs territory of the Community.]

F162.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F242a. Where goods have been moved as referred to in paragraph 1(c), the customs authorities competent at the point of re-entry of the goods into the customs territory of the Community shall carry out post-clearance checks to determine the accuracy of the information entered in the copy of the original transport document in compliance with the requirements of administrative cooperation between Member States laid down in Article 314a.]

3. The documents or rules referred to [F15in Article 314c(1)] shall not be used in respect of goods for which the export formalities have been completed or which have been placed under the inward processing procedure (drawback system).]

F164.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F25Article 314a U.K.

The customs administrations of the Member States shall assist one another in checking the authenticity and accuracy of the documents and verifying that the procedures used in accordance with the provisions of this Title to prove the Community status of goods have been correctly applied.

Textual Amendments

Textual Amendments

Section 2 U.K. Proof of Community status

Article 314b U.K.

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

Article 314c U.K.

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

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

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

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

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

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

(f) by the document provided for in [F7Article 812] certifying the Community status of the goods; or

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

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

  • [X2envases N

  • N-emballager

  • N-Umschließungen

  • Συσκευασία Ν

  • N packaging

  • emballages N

  • imballaggi N

  • N-verpakkingen

  • embalagens N

  • N-pakkaus

  • N förpackning [F26.] ]

  • [F9obal N

  • N-pakendamine

  • N iepakojums

  • N pakuotė

  • N csomagolás

  • ippakkjar N

  • opakowania N

  • N embalaža

  • N-obal [F27.] ]

  • [F10опаковка N

  • ambalaj N [F28.] ]

  • [F11N pakiranje .]

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

  • [X2Expedido a posteriori,

  • Udstedt efterfoelgende,

  • Nachträglich ausgestellt,

  • Εκδοθέν εκ των υστέρων,

  • Issued retroactively,

  • Délivré a posteriori,

  • Rilasciato a posteriori,

  • Achteraf afgegeven,

  • Emitido a posteriori,

  • Annettu jälkikäteen,

  • Utfärdat i efterhand [F29,] ]

  • [F9Vystaveno dodatečně,

  • Välja antud tagasiulatuvalt,

  • Izsniegts retrospektīvi,

  • Retrospektyvusis išdavimas,

  • Kiadva visszamenőleges hatállyal,

  • Maħruġ retrospettivament,

  • Wystawione retrospektywnie,

  • Izdano naknadno,

  • [F30Vyhotovené dodatočne [F31,] ] ]

  • [F10Издаден впоследствие,

  • Eliberat ulterior [F32,] ]

  • [F11Izdano naknadno]

Editorial Information

Textual Amendments

Subsection 1 U.K. T2L document]
[F15Article 315 U.K.

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

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

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

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

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

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

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

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

[F25Article 315a U.K.

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

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

[F15Article 316 U.K.

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

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

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

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

The documents shall be returned to the person concerned.]

[F25Subsection 2 U.K. Commercial documents]
Article 317U.K.

[F171. Proof of the Community status of goods shall be furnished, in accordance with the conditions set out below, by the production of the invoice or transport document relating to the goods.]

[F152. The invoice or transport document referred to in paragraph 1 shall include at least the full name and address of the consignor, or of the person concerned where this is not the consignor, the number and kind, marks and reference numbers of the packages, a description of the goods, the gross mass in kilograms and, where necessary, the container numbers.

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

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

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

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

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

[F17Article 317a U.K.

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

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

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

(b) the name of the vessel;

(c) the place and date of loading;

(d) the place of unloading.

The manifest shall further include, for each consignment:

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

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

[F15(c) the normal trade description of the goods including sufficient detail to permit their identification;]

(d) the gross mass in kilograms;

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

[F15(f) the following entries for the status of the goods:

  • [F15(f) the letter ‘ C ’ (equivalent to ‘ T2L ’ ) for goods whose Community status can be demonstrated,

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

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

[F153. At the request of the shipping company, the manifest it has duly completed and signed shall be endorsed by the competent office. The endorsement shall include the name and stamp of the competent office, the signature of an official at that office and the date of endorsement.] ]

[F25Article 317b U.K.

Where the simplified Community transit procedures provided for [F7in Articles 445 and 448] are used, proof of Community status shall be provided by entering the letter ‘C’ (equivalent to ‘T2L’) alongside the relevant items on the manifest.]

Textual Amendments

F16Article 318U.K.

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

Textual Amendments

[F25Subsection 3 U.K. Other proof specific to certain operations]
Article 319U.K.

1.Where goods are transported under cover of a TIR carnet or an ATA carnet, the declarant may, with a view to proving the Community status of the goods[F16 and subject to Article 314 (2)], clearly enter the symbol ‘T2L’ in the space reserved for the description of goods, together with his signature, on all the relevant vouchers of the carnet used before presenting it to the office of departure for authentication. On all the vouchers where it has been entered, the symbol ‘T2L’ shall be authenticated with the stamp of the office of departure accompanied by the signature of the competent official.

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

Textual Amendments

Article 320U.K.

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

(a)

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

(b)

[F15in other cases, in accordance with Articles 315 to 319 and 321, 322 and 323.]

Article 321U.K.

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

(a)

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

(b)

in other cases, on presentation of one of the documents referred to in [F15Articles 315 to 317b].

Article 322U.K.

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

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

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

2.The facility provided for in paragraph 1 shall be granted for receptacles, packings, pallets and other similar equipment, excluding containers[F33 within the meaning of Article 670].

Textual Amendments

Article 323U.K.

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

(a)

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

(b)

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

F16Article 323aU.K.

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Textual Amendments

F16Article 324U.K.

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

Textual Amendments

[F25Subsection 4 U.K. Proof of Community status of goods provided by an authorised consignor
Article 324a U.K.

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

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

Article 324b U.K.

The authorisation shall specify, in particular:

(a)

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

(b)

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

(c)

the excluded categories or movements of goods;

(d)

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

Article 324c U.K.

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

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

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

[F19Section 27 of Annex 37d shall apply mutatis mutandis .]

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

  • Expedidor autorizado

  • Godkendt afsender

  • Zugelassener Versender

  • Εγκεκριμένος αποστολέας

  • Authorised consignor

  • Expéditeur agréé

  • Speditore autorizzato

  • Toegelaten afzender

  • Expedidor autorizado

  • Hyväksytty lähettäjä

  • Godkänd avsändare [F26.]

  • [F9Schválený odesílatel

  • Volitatud kaubasaatja

  • Atzītais nosūtītājs

  • Įgaliotas siuntėjas

  • Engedélyezett feladó

  • Awtorizzat li jibgħat

  • Upoważniony nadawca

  • Pooblaščeni pošiljatelj

  • Schválený odosielateľ [F27.] ]

  • [F10Одобрен изпращач

  • Expeditor agreat autorizat autorizat [F28.] ]

  • [F11Ovlašteni pošiljatelj .]

Textual Amendments

Article 324d U.K.

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

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

  • Dispensa de firma

  • Fritaget for underskrift

  • Freistellung von der Unterschriftsleistung

  • Δεν απαιτείται υπογραφή

  • Signature waived

  • Dispense de signature

  • Dispensa dalla firma

  • Van ondertekening vrijgesteld

  • Dispensada a assinatura

  • Vapautettu allekirjoituksesta

  • Befriad från underskrift [F26.]

  • [F9Podpis se nevyžaduje

  • Allkirjanõudest loobutud

  • Derīgs bez paraksta

  • Leista nepasirašyti

  • Aláírás alól mentesítve

  • Firma mhux meħtieġa

  • Zwolniony ze składania podpisu

  • Opustitev podpisa

  • [F30Oslobodenie od podpisu [F27.] ] ]

  • [F10Освободен от подпис

  • Dispensă de semnătură [F28.] ]

  • [F11Oslobođeno potpisa .]

Textual Amendments

Article 324e U.K.

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

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

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

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

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

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

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

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

4. The simplification shall be operated as follows:

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

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

[F19(c) the manifest transmitted by electronic data exchange (data exchange manifest) shall be presented to the customs authorities at the port of departure at the latest on the working day following the departure of the vessel and in any case before it arrives at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest;

(d) the data exchange manifest shall be presented to the customs authorities at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest.]

5. [F7Article 448(5)] shall apply mutatis mutandis .

Textual Amendments

Article 324f U.K.

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

[F15Subsection 5] U.K. [F18Specific provisions concerning products of sea-fishing and other products taken from the sea by boats
Article 325 U.K.

1. [F15For the purposes of this subsection] :

(a) Community fishing vessel means a vessel which is listed and registered in a part of a Member State's territory forming part of the customs territory of the Community, flies the flag of a Member State, catches products of sea-fishing and, as the case may be, processes them on board;

(b) Community factory ship means a vessel which is listed or registered in a part of a Member State's territory forming part of the customs territory of the Community, flies the flag of a Member State and does not catch products of sea-fishing but does process such products on board.

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

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

and

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

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

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

Article 326 U.K.

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

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

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

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

(d) by a means of transport covered by a single transport document made out in the country or territory not forming part of the customs territory of the Community where the products or goods were landed from the vessels referred to in points (a), (b) and (c).

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

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

Article 327U.K.

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

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

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

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

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

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

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

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

[F18Article 328 U.K.

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

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

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

Article 329 U.K.

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

(a)

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

(b)

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

(c)

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

(d)

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

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

Article 330 U.K.

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

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

Article 331 U.K.

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

Article 332 U.K.

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

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

Article 333 U.K.

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

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

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

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

  • (b) Extracto,

  • Udskrift,

  • Auszug,

  • Απόσπασμα,

  • Extract,

  • Extrait,

  • Estratto,

  • Uittreksel,

  • Extracto,

  • Ote,

  • Utdrag [F29,]

  • [F9Výpis,

  • Väljavõte,

  • Izraksts,

  • Išrašas,

  • Kivonat,

  • Estratt,

  • Wyciąg,

  • Izpisek,

  • Výpis [F31,] ]

  • [F10Извлечение,

  • Extras [F32,] ]

  • [F11Izvod.]

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

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

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

Textual Amendments

Article 334 U.K.

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

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

Article 335 U.K.

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

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

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

Article 336 U.K.

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

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

F16Article 337U.K.

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Textual Amendments

F34Article 338U.K.

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Textual Amendments

F34Article 339U.K.

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Textual Amendments

F34Article 340U.K.

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Textual Amendments

Textual Amendments

[F15CHAPTER 4 U.K. Community transit

Section 1 U.K. General provisions

Article 340a U.K.

The provisions of this Chapter shall apply to external and internal Community transit, except if provided otherwise.

The goods involving higher risk of fraud are listed in Annex 44c. When a provision of the present Regulation refers to that Annex, any measure related to goods in that Annex shall apply only when the quantity of those goods exceeds the corresponding minimum. Annex 44c shall be reviewed at least once a year.

Article 340b U.K.

For the purposes of this Chapter, the following definitions shall apply:

1.

‘ office of departure ’ : means the customs office where declarations placing goods under the Community transit procedure are accepted;

2.

‘ office of transit ’ means

(a)

the customs office at the point of exit from the customs territory of the Community when the consignment is leaving that territory in the course of a transit operation via a frontier between a Member State and a third country other than an EFTA country, or

(b)

the customs office at the point of entry into the customs territory of the Community when the goods have crossed the territory of a third country in the course of a transit operation;

3.

‘ office of destination ’ : means the customs office where goods placed under the Community transit procedure must be presented in order to end the procedure;

4.

‘ office of guarantee ’ : means the office where the customs authorities of each Member State decide that guarantees furnished by a guarantor shall be lodged;

5.

‘EFTA countries’: means all EFTA countries and any other country that has acceded to the Convention of 20 May 1987 on a common transit procedure (3) [F35;]

6.

[F36‘ Transit accompanying document ’ : means the document printed by the computerised system to accompany the goods and based on the data of the transit declaration;

6a.

[F37‘ Transit/security accompanying document ’ : means the document printed by the computerised system to accompany the goods based on the data of the transit declaration and the entry or exit summary 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.]

Textual Amendments

Article 340c U.K.

[F351. 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.]

2. Without prejudice to paragraph 3, Community goods which are consigned from one point in the customs territory of the Community to another through the territory of one or more EFTA countries pursuant to the Convention on a common transit procedure, shall be placed under the internal Community transit procedure.

Goods covered by the first subparagraph which are carried entirely by sea or air shall not be required to be placed under the internal Community transit procedure.

3. Where Community goods are exported [X2to an EFTA country or where they are exported and transit the territory of one or more EFTA countries] and the provisions of the Convention on a common transit procedure apply, they shall be placed under the external Community transit procedure under the following conditions:

(a) if they have undergone customs export formalities with a view to refunds being granted on export to third countries under the common agricultural policy; or

(b) if they have come from intervention stocks, are subject to measures of control as to use and/or destination, and have undergone customs formalities on export to third countries under the common agricultural policy; or

(c) if they are eligible for the repayment or remission of import duties on condition that they are exported from the customs territory of the Community; or

(d) if in the form of compensating products or goods in the unaltered state, they have undergone customs formalities on export to third countries in order to discharge the inward processing procedure, drawback system, with a view to obtaining repayment or remission of customs duty.

Editorial Information

Textual Amendments

Article 340d U.K.

Goods to which the Community transit procedure applies may be carried between two points in the Community customs territory via the territory of a third country other than an EFTA country provided that that they are carried through that third country under cover of a single transport document drawn up in a Member State. Where this is so, the effect of the transit procedure shall be suspended in the territory of the third country.

Article 340e U.K.

1. The Community transit procedure shall be compulsory in respect of goods carried by air only if they are loaded or reloaded at an airport in the Community.

2. Without prejudice to Article 91(1) of the Code, use of the Community transit procedure shall be compulsory for goods carried by sea if they are carried by a regular shipping service authorised in accordance with Articles 313a and 313b.

Article 341 U.K.

The provisions of Chapters 1 and 2 of Title VII of the Code and the provisions of this Title shall apply mutatis mutandis to other charges within the meaning of Article 91(1)(a) of the Code.

Article 342 U.K.

1. The guarantee furnished by the principal shall be valid throughout the Community.

2. Where the guarantee is furnished by a guarantor, the guarantor shall indicate an address for service or appoint an agent in each Member State.

3. A guarantee needs to be furnished for Community transit operations carried out by the railway companies of the Member States under a procedure other than the simplified procedure referred to in Article 372(1)(g)(i).

[F364. 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.]

Textual Amendments

[F35Article 343 U.K.

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.]

Textual Amendments

[F36Article 343a U.K.

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.]

Textual Amendments

Article 344 U.K.

The characteristics of the forms other than the Single Administrative Document used in the Community transit system shall be set out in Annex 44b.

[F36Article 344a U.K.

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.]

Textual Amendments

Section 2 U.K. Procedure

Subsection 1 U.K. Individual guarantee
Article 345 U.K.

[F71. The individual guarantee shall cover the full amount of customs debt liable to be incurred, calculated on the basis of the highest rates applicable to goods of the same kind in the Member State of departure. For the purposes of that calculation, Community goods carried in accordance with the Convention on a common transit procedure shall be treated as non-Community goods.]

However, the rates to take into consideration for the calculation of the individual guarantee cannot be less than a minimal rate, when such a rate is mentioned in the fifth column of Annex 44c.

2. Individual guarantees in the form of a cash deposit shall be lodged at the office of departure. They shall be repaid when the procedure has been discharged.

3. An individual guarantee furnished by a guarantor may be in the form of individual guarantee vouchers for an amount of EUR 7 000 , issued by the guarantor to persons who intend to act as principal.

The guarantor shall be liable for up to EUR 7 000 per voucher.

[F364. 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.]

Textual Amendments

Article 346 U.K.

[F351. 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.]

2. Where required by national law, regulation or administrative provision, or by common practice, each Member State may allow the undertaking referred to in paragraph 1 to take a different form provided it has the same legal effect as the undertaking shown in the specimen.

Textual Amendments

[F35Article 347 U.K.

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.]

Textual Amendments

Article 348 U.K.

1. The office of guarantee shall revoke its decision accepting the guarantor's undertaking if the conditions laid down at the time of issue are no longer fulfilled.

Equally, the guarantor may cancel his undertaking at any time.

2. The revocation or cancellation shall become effective on the 16th day following the date on which the guarantor or the office of guarantee, as appropriate, is notified.

From the date on which the revocation or cancellation becomes effective, no individual guarantee vouchers issued earlier may be used for placing goods under the Community transit procedure.

[F353. 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.]

Textual Amendments

Subsection 2 U.K. Means of transport and declarations
Article 349 U.K.

1. Each transit declaration shall include only the goods loaded or to be loaded on a single means of transport for carriage from one office of departure to one office of destination.

For the purposes of this Article, the following shall be regarded as constituting a single means of transport, on condition that the goods carried are to be dispatched together:

(a) a road vehicle accompanied by its trailer(s) or semi-trailer(s);

(b) a set of coupled railway carriages or wagons;

(c) boats constituting a single chain;

(d) containers loaded on a single means of transport within the meaning of this Article.

2. A single means of transport may be used for loading goods at more than one office of departure and for unloading at more than one office of destination.

F4Article 350U.K.

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Textual Amendments

[F35Article 351 U.K.

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.]

Textual Amendments

F4Article 352U.K.

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Textual Amendments

[F35Article 353 U.K.

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.]

Textual Amendments

[F36Article 353a U.K.

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.]

Textual Amendments

F38Article 354U.K.

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Textual Amendments

Subsection 3 U.K. Formalities at the office of departure
Article 355 U.K.

1. Goods placed under the Community transit procedure shall be carried to the office of destination along an economically justified route.

2. Without prejudice to Article 387, for goods on the list in Annex 44c, or when the customs authorities or the principal consider it necessary, the office of departure shall prescribe an itinerary and enter in box 44 of the transit declaration at least the Member States to be transited, taking into account any details communicated by the principal.

Article 356 U.K.

1. The office of departure shall set a time limit within which the goods must be presented at the office of destination, taking into account the itinerary, any current transport or other legislation and, where appropriate, the details communicated by the principal.

2. The time limit prescribed by the office of departure shall be binding on the customs authorities of the Member States whose territory is entered during a Community transit operation and shall not be altered by those authorities.

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Textual Amendments

Article 357 U.K.

[F351. 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.]

2. The following shall be sealed:

(a) the space containing the goods, where the means of transport has been approved under other rules or recognised by the office of departure as suitable for sealing;

(b) each individual package, in other cases.

Seals must have the characteristics set out in Annex 46a.

3. Means of transport may be recognised as suitable for sealing on condition that:

(a) seals can be simply and effectively affixed to them;

(b) they are so constructed that no goods can be removed or introduced without leaving visible traces or without breaking the seals;

(c) they contain no concealed spaces where goods may be hidden;

(d) the spaces reserved for the load are readily accessible for inspection by the customs authorities.

Any road vehicle, trailer, semi-trailer or container approved for the carriage of goods under customs seal in accordance with an international agreement to which the European Community is a party shall be regarded as suitable for sealing.

[F354. 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.]

Textual Amendments

[F35Article 358 U.K.

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.

[F392. Following the release of goods, the Transit Accompanying Document or the Transit/Security Accompanying Document shall accompany the goods placed under the Community transit procedure. It shall correspond to the specimen and particulars of the Transit Accompanying Document in Annex 45a or, in situations where data referred to in Annex 30A are provided in addition to transit data, to the specimen and particulars of the Transit/Security Accompanying Document set out in Annex 45e and the Transit/Security List of Items set out in Annex 45f. 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.

[F393. Where the declaration contains more than one item of goods, the Transit Accompanying Document referred to in paragraph 2 shall be supplemented by a list of items corresponding to the specimen set out in Annex 45b. The Transit/Security Accompanying Document referred to in paragraph 2 shall always be supplemented by the list of items set out in Annex 45f. The list of items shall form an integral part of the Transit Accompanying Document or the Transit/Security Accompanying Document.] ]

Textual Amendments

Subsection 4 U.K. Formalities en route
[F35Article 359 U.K.

1. The consignment and the [F39Transit accompanying document — Transit/security 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 [F39Transit accompanying document — Transit/security 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.]

Textual Amendments

Article 360 U.K.

1. [F35The carrier shall be required to make the necessary entries in the [F39Transit accompanying document — Transit/security 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:]

(a) if the prescribed itinerary is changed and the provisions of Article 355(2) apply;

(b) if seals are broken in the course of a transport operation for reasons beyond the carrier's control;

(c) if goods are transferred to another means of transport; any such transfer must be made under the supervision of the customs authorities which may, however, authorise transfers to be made without their supervision;

(d) in the event of imminent danger necessitating immediate partial or total unloading of the means of transport;

(e) in the event of any incident or accident capable of affecting the ability of the principal or the carrier to comply with his obligations.

[F352. 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 [F39Transit accompanying document — Transit/security 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.]

Textual Amendments

Subsection 5 U.K. Formalities at the office of destination
[F35Article 361 U.K.

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 [F39Transit accompanying document — Transit/security 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 [F39Transit accompanying document — Transit/security 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.

Textual Amendments

Article 362 U.K.

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).

Textual Amendments

Article 363 U.K.

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.]

Textual Amendments

F4Article 364U.K.

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Textual Amendments

Subsection 6 U.K. [F35Enquiry procedure]
[F35Article 365 U.K.

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.]

[F36Article 365a U.K.

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.]

Textual Amendments

[F35Article 366 U.K.

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.]

Subsection 7 U.K. Additional provisions applicable where transit data is exchanged between customs authorities using information technology and computer networks
[F35Article 367 U.K.

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).]

Textual Amendments

F40Article 368U.K.

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Textual Amendments

F4Article 368aU.K.

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Textual Amendments

F4Article 369U.K.

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Textual Amendments

F4Article 369aU.K.

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Textual Amendments

F4Article 370U.K.

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Textual Amendments

F4Article 371U.K.

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Textual Amendments

Section 3 U.K. Simplifications

Subsection 1 U.K. General provisions concerning simplifications
[F35Article 372 U.K.

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.]

Textual Amendments

Article 373 U.K.

1. The authorisations referred to in Article 372(1) shall be granted only to persons who:

(a) are established in the Community, with the proviso that authorisation to use a comprehensive guarantee may be granted only to persons established in the Member State where the guarantee is furnished,

[F35(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]

(c) have not committed any serious or repeated offences against customs or tax legislation.

2. To ensure the proper management of the simplifications, authorisations shall be granted only where:

(a) the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and

(b) the persons concerned keep records which enable the customs authorities to carry out effective controls.

[F413. Where the person concerned holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the requirements set out in paragraph 1(c) and 2(b) of this Article shall be deemed to be met.]

Textual Amendments

Article 374 U.K.

[F351. 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.]

2. The application must include all the facts which will allow the customs authorities to check that the conditions subject to which use of the simplifications may be granted have been met.

Textual Amendments

Article 375 U.K.

1. The application shall be lodged with the customs authorities of the Member State in which the applicant is established.

2. The authorisation shall be issued or the application rejected within three months at most of the date on which the application is lodged.

Article 376 U.K.

1. The dated and signed original of the authorisation and one or more copies thereof shall be given to the holder.

2. The authorisation shall specify the conditions for use of the simplifications and lay down the operating and control methods. It shall be valid from the date of issue.

[F353. 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.]

Textual Amendments

Article 377 U.K.

1. The holder of an authorisation shall inform the customs authorities of any factor arising after the authorisation was granted which may influence its continuation or content.

2. The date on which the decision takes effect shall be indicated in a decision revoking or amending authorisation.

Article 378 U.K.

1. The customs authorities shall keep applications and attached supporting documents, together with a copy of any authorisations issued.

2. Where an application is rejected or an authorisation is annulled or revoked, the application and the decision rejecting or annulling or revoking the application, as the case may be, and all attached supporting documents shall be kept for at least three years from the end of the calendar year in which the application was rejected or the authorisation was annulled or revoked.

Subsection 2 U.K. Comprehensive guarantee and guarantee waiver
[F35Article 379 U.K.

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.]

Textual Amendments

Article 380 U.K.

1. The amount to be covered by the comprehensive guarantee shall be the same as the reference amount referred to in Article 379.

2. The amount to be covered by the comprehensive guarantee may be reduced:

(a) to 50 % of the reference amount where the principal demonstrates that his finances are sound and that he has sufficient experience of the Community transit procedure;

(b) to 30 % of the reference amount where the principal demonstrates that his finances are sound, that he has sufficient experience of the Community transit procedure and that he cooperates very closely with the customs authorities.

3. A guarantee waiver may be granted where the principal demonstrates that he maintains the standards of reliability described in paragraph 2(b), is in command of transport operations and has sufficient financial resources to meet his obligations.

4. For the purpose of paragraphs 2 and 3, the Member States shall take into account the criteria set out in Annex 46b.

[F36Article 380a U.K.

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.]

Textual Amendments

Article 381 U.K.

1. To be authorised to furnish a comprehensive guarantee in respect of the types of goods referred to in Annex 44c, a principal must demonstrate, not only that he meets the conditions of Article 373, but also that his finances are sound, that he has sufficient experience of the Community transit procedure and either that he cooperates very closely with the customs authorities or that he is in command of transport operations.

2. The amount to be covered by the comprehensive guarantee referred to in paragraph 1 may be reduced:

(a) to 50 % of the reference amount where the principal demonstrates that he cooperates very closely with the customs authorities and is in command of transport operations;

(b) to 30 % of the reference amount where the principal demonstrates that he cooperates very closely with the customs authorities, is in command of transport operations, and that he has sufficient financial resources to meet his obligations.

3. For the purposes of applying paragraphs 1 and 2, the customs authorities shall take account of the criteria set out in Annex 46b.

[F63a. Paragraphs 1, 2 and 3 also apply where an application explicitly concerns the use of the comprehensive guarantee for both the types of goods referred to in Annex 44c and those not listed in that Annex under the same comprehensive guarantee certificate.]

4. The implementing rules concerning the temporary prohibition of the use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee, as provided for in Article 94(6) and (7) of the Code are set out in Annex 47a to the Regulation.

Textual Amendments

[F35Article 382 U.K.

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 .]

Textual Amendments

Article 383 U.K.

1. On the basis of the authorisation, the customs authorities shall issue the principal with one or more comprehensive guarantee certificates or guarantee waiver certificates, hereinafter referred to as certificates, drawn up as appropriate on a form corresponding to the specimen in Annex 51 or Annex 51a and supplemented in accordance with Annex 51b, to enable the principal to provide proof of the comprehensive guarantee or guarantee waiver.

[F352. 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.]

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Textual Amendments

Article 384 U.K.

1. Article 348(1) and the first subparagraph of Article 348(2) shall apply mutatis mutandis to the revocation and cancellation of the comprehensive guarantee.

[F352. 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.]

[F353. 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.]

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Textual Amendments

Subsection 3 U.K. Special loading lists
F4Article 385U.K.

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Textual Amendments

Subsection 4 U.K. Use of seals of a special type
Article 386 U.K.

1. The customs authorities may authorise principals to use special types of seals on means of transport or packages provided the customs authorities approve the seals as complying with the characteristics set out in Annex 46a.

[F352. 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.]

Textual Amendments

Subsection 5 U.K. Exemption regarding prescribed itinerary
Article 387 U.K.

1. The customs authorities may grant an exemption from the requirement to follow a prescribed itinerary to principals who ensure that the customs authorities are able to ascertain the location of the consignments concerned at all times.]

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Textual Amendments

[F16CHAPTER 7 U.K. Simplifications
F16Section 1U.K. Simplified procedure for the issue of the document used to establish the Community status of goods
F16Article 389U.K.

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F16Article 390U.K.

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F16Article 391U.K.

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F16Article 392U.K.

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F16Article 393U.K.

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F16Article 394U.K.

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F16Article 395U.K.

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F16Article 396U.K.

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F16Section 2U.K. Simplification of transit formalities to be carried out at offices of departure and destination]
F16Article 397U.K.

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F16Subsection 6U.K. [F15Authorised consignor status]
F16Article 398U.K.

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F16Article 399U.K.

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F16Article 400U.K.

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F16Article 401U.K.

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F16Article 402U.K.

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F16Article 403U.K.

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F16Article 404U.K.

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F16Article 405U.K.

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F16Subsection 7U.K. [F15Authorised consignee status]
F16Article 406U.K.

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F16Article 407U.K.

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F16Article 408U.K.

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F16Article 408aU.K.

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F16Article 409U.K.

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F16Subsection 3U.K. [F16Other provisions]
F16Article 410U.K.

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F16Article 411U.K.

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[F15Subsection 8 U.K. Simplified procedures for goods carried by rail or in large containers]
[F15A. U.K. General provisions relating to carriage by rail]
[F15Article 412 U.K.

Article 359 shall not apply to the carriage of goods by rail.]

Article 413U.K.

Where the Community transit procedure is applicable, formalities under that procedure shall be simplified in accordance with Articles 414 to 425, 441 and 442 for the transport of goods by railway companies under cover of a ‘consignment note CIM and express parcels’ hereinafter referred to as the ‘consignment note CIM’.

[F15Article 414 U.K.

The CIM consignment note shall be equivalent to a Community transit declaration.]

Article 415U.K.

The railway company of each Member State shall make the records held at their accounting offices available to the customs authorities of their country for purposes of control.

Article 416U.K.

[F151. A railway company which accepts goods for carriage under cover of a CIM consignment note serving as a Community transit declaration shall be the principal for that operation.]

2.The railway company of the Member State through whose territory the goods enter the Community shall be the principal for operations in respect of goods accepted for transport by the railways of a third country.

Article 417U.K.

The railway companies shall ensure that consignments transported under the Community transit procedure are identified by labels bearing a pictogram, a specimen of which is shown in Annex 58.

The labels shall be affixed to the consignment note CIM and to the relevant railway wagon in the case of a full load or, in other cases, to the package or packages.

[F12The label referred to in the first paragraph may be replaced by a stamp reproducing the pictogram shown in Annex 58 in green ink.]

Textual Amendments

Article 418U.K.

Where the contract of carriage is modified so that:

  • a transport operation which was to end outside the customs territory of the Community ends within it,

  • a transport operation which was to end within the customs territory of the Community ends outside it,

the railway companies shall not perform the modified contract without the prior agreement of the office of departure.

In all other cases, the railway companies may perform the modified contract; they shall forthwith inform the office of departure of the modification made.

Article 419U.K.

1.The consignment note CIM shall be produced at the office of departure in the case of a transport operation to which the Community transit procedure applies and which starts and is to end within the customs territory of the Community.

[F172. The office of departure shall clearly enter in the box reserved for customs on sheets 1, 2 and 3 of the CIM consignment note:

(a) the symbol ‘ T1 ’ , where goods are moving under the external Community transit procedure;

(b) the symbol ‘T2’, where goods, with the exception of those referred to in [F15Article 340c(1)] , are moving under the internal Community transit procedure in accordance with Article 165 of the Code;

(c) the symbol ‘T2F’, where goods are moving under the internal Community transit procedure in accordance with [F15Article 340c(1)] .

The symbol ‘ T2 ’ or ‘ T2F ’ shall be authenticated by the application of the stamp of the office of departure.]

3.All copies of the consignment note CIM shall be returned to the person concerned.

4.The goods referred to in [F15Article 340c(2)] shall be placed under the internal Community transit procedure for the whole of the journey from the Community station of departure to the station of destination in the customs territory of the Community, in accordance with arrangements determined by each Member State, without presentation at the office of departure of the consignment note CIM in respect of the goods and without affixing the labels referred to in Article 417. However, this waiver shall not apply to consignment notes CIM drawn up for goods covered by the provisions in [F3Article 843].

5.For the goods referred to in paragraph 2 the customs office for the station of destination shall act as the office of destination. If, however, the goods are released for free circulation or placed under another customs procedure at an intermediate station, the office responsible for that station shall act as the office of destination.

No formalities need be carried out at the office of destination with regard to the goods referred to in [F15Article 340c(2)].

6.For the purposes of the control referred to in Article 415, the railway companies shall, in the country of destination, make all the consignment notes CIM for the transport operations referred to in paragraph 4 available to the customs authorities, in accordance with any provisions defined by mutual agreement with those authorities.

7.When Community goods are transported by rail from a point in a Member State to a point in another Member State through the territory of a third country other than an EFTA country, the internal Community transit procedure shall apply. In this case the provisions of paragraphs 4, 5 second subparagraph and 6 shall apply mutatis mutandis.

Textual Amendments

Article 420U.K.

As a general rule and having regard to the identification measures applied by the railway companies, the office of departure shall not seal the means of transport or the packages.

Article 421U.K.

1.In the cases referred to in the first subparagraph of Article 419 (5), the railway company of the Member State responsible for the office of destination shall forward to the latter sheets 2 and 3 of the consignment note CIM.

2.The office of destination shall forthwith return sheet 2 to the railway company after stamping it and shall retain sheet 3.

Article 422U.K.

1.Article 419 and 420 shall apply to a transport operation which starts within the customs territory of the Community and is to end outside it.

2.The customs office for the frontier station through which the goods in transit leave the customs territory of the Community shall act as office of destination.

3.No formalities need be carried out at the office of destination.

Article 423U.K.

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.

[F422. 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

  • [F6Tulliselvitetty

  • Tullklarerat]

  • [F9Propuštěno

  • Lõpetatud

  • Nomuitots

  • Išleista

  • Vámkezelve

  • Mgħoddija

  • Odprawiony

  • Ocarinjeno

  • Prepustené]

  • [F10Оформено

  • Vămuit]

  • [F11Ocarinjeno]

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 duty as defined in Article 3 (1) and Article 5 (1) of Council Directive 92/12/EEC (4) .

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

Article 424U.K.

1.Where a transport operation starts and is to end outside the customs territory of the Community, the customs offices which are to act as office of departure and office of destination shall be those referred to in Articles 423 (1) and 422 (2) respectively.

2.No formalities need to be carried out at the offices of departure or destination.

Article 425U.K.

Goods which are transported under Articles 423 (1) or 424 (1) shall be considered as moving under the external Community transit procedure unless the Community status of the goods is established in accordance with Articles 313 to 340.

[F15B. U.K. Provisions relating to goods carried in large containers]
[F12Article 426 U.K.

Where the Community transit procedure is applicable, formalities under that procedure shall be simplified in accordance with Articles 427 to 442 for goods carried by the railway companies in large containers using transport undertakings as intermediaries, under cover of transfer notes referred to as ‘ TR transfer notes ’ . Such operations may include the dispatch of consignments by transport undertakings using modes of transport other than rail, to the nearest suitable railway station to the point of loading and from the nearest suitable railway station to the point of unloading, and any transport by sea in the course of the movement between those two stations.]

Textual Amendments

Article 427U.K.

For the purpose of Articles 426 to 442:

1.

‘transport undertaking’ means an undertaking constituted by the railway companies as a corporate entity of which they are members, such undertaking being set up for the purpose of carrying goods by means of large containers under cover of TR transfer notes;

2.

‘large container’ means a container [F33within the meaning of Article 670 (g) ]that is:

  • designed in such a way that it can be properly sealed where the application of Article 435 requires this,

  • of a size such that the area bounded by the four lower external angles is not less than 7 m2;

3.

‘TR transfer note’ means the document which comprises the contract of carriage by which the transport undertaking arranges for one or more large containers to be carried from a consignor to a consignee in international transport. The TR transfer note shall bear a serial number in the top right-hand corner by which it can be identified. This number shall be made up of eight digits preceded by the letters TR.

The TR transfer note shall consist of the following sheets, in numerical order:

  • sheet for the head office of the transport undertaking,

  • sheet for the national representative of the transport undertaking at the station of destination,

  • sheet for customs,

  • sheet for the consignee,

  • sheet for the head office of the transport undertaking,

  • sheet for the national representative of the transport undertaking at the station of departure,

  • sheet for the consignor.

Each sheet of the TR transfer note, with the exception of sheet 3A, shall have a green band approximately four centimetres wide along its right-hand edge;

4.

‘List of large containers’, hereinafter referred to as ‘list’, means the document attached to a TR transfer note, of which it forms an integral part, which is intended to cover the consignment of several large containers from a single station of departure to a single station of destination, at which stations the customs formalities are carried out.

The list shall be produced in the same number of copies as the TR transfer note to which it relates.

The number of lists shall be shown in the box at the top right-hand corner of the TR transfer note reserved for that purpose.

In addition, the serial number of the appropriate TR transfer note shall be entered in the top right-hand corner of each list;

5.

[F12‘ nearest suitable railway station ’ means a railway station or terminal nearest to the point of loading or unloading, which is equipped to handle the large containers defined in point 2.]

Textual Amendments

[F15Article 428 U.K.

TR transfer notes used by transport undertakings shall have the same legal force as transit declarations.]

Article 429U.K.

1.In each Member State the transport undertaking shall make available to the customs authorities for control purposes, through the medium of its national representative or representatives, the records held at its accounting office or offices or at those of its national representative or representatives.

2.At the request of the customs authorities, the transport undertaking or its national representative or representatives shall communicate to them forthwith any documents, accounting records or information relating to carriage operations completed or underway which those authorities consider they should see.

3.Where, in accordance with Article 428, TR transfer notes are treated as equivalent to [F15Community transit declarations], the transport undertaking or its national representatives or representatives shall:

(a)inform the customs office of destination of any TR transfer note, sheet 1 of which has been sent to it without a customs endorsement;

(b)inform the customs office of departure of any TR transfer note, sheet 1 of which has not been returned to it and in respect of which it has been unable to determine whether the consignment has been correctly presented to the customs office of destination or has been exported from the customs territory of the Community to a third country under Article 437.

Article 430U.K.

1.In the case of transport operations referred to in Article 426 accepted by the transport undertaking in a Member State, the railway company of that Member State shall be the principal.

2.In the case of transport operations referred to in Article 426 accepted by the transport undertaking in a third country, the railway company of the Member State through which the goods enter the customs territory of the Community shall be the principal.

Article 431U.K.

If customs formalities have to be carried out during carriage by means other than rail to the station of departure or from the station of destination, only one large container may be covered by each TR transfer note.

Article 432U.K.

The transport undertaking shall ensure that transport operations carried out under the Community transit procedure are identified by labels bearing a pictogram, a specimen of which is shown in Annex 58. The labels shall be affixed to the TR transfer note and to the large container or containers concerned.

[F12The label referred to in the first paragraph may be replaced by a stamp reproducing the pictogram shown in Annex 58 in green ink.]

Textual Amendments

Article 433U.K.

Where a contract of carriage is modified so that:

  • a transport operation which was to end outside the customs territory of the Community ends within it,

  • a transport operation which was to end within the customs territory of the Community ends outside it,

the transport undertaking shall not perform the modified contract without the prior agreement of the office of departure.

In all other cases, the transport undertaking may perform the modified contract; it shall forthwith inform the office of departure of the modification made.

Article 434U.K.

1.Where a transport operation to which the Community transit procedure applies starts and is to end within the customs territory of the Community, the TR transfer note shall be presented at the office of departure.

[F172. The office of departure shall clearly enter in the box reserved for customs on sheets 1, 2, 3A and 3B of the TR transfer note:

(a) the symbol ‘ T1 ’ where goods are moving under the external Community transit procedure;

(b) the symbol ‘T2’, where goods, with the exception of those referred to in [F15Article 340c(1)] , are moving under the internal Community transit procedure in accordance with Article 165 of the Code;

(c) the symbol ‘T2F’, where goods are moving under the internal Community transit procedure in accordance with [F15Article 340c(1)] .

The symbol ‘ T2 ’ or ‘ T2F ’ shall be authenticated by the application of the stamp of the office of departure.

3. he office of departure shall enter in the box reserved for customs on sheets 1, 2, 3A and 3B of the TR transfer note separate references for the container(s) depending on which type of goods they contain and the symbol ‘ T1 ’ , ‘ T2 ’ or ‘ T2F ’ , as appropriate, wherever a TR transfer note covers:

(a) containers carrying goods moving under the external Community transit procedure; and

(b) containers carrying goods, with the exception of those referred to in [F15Article 340c(1)] , moving under the internal Community transit procedure in accordance with Article 165 of the Code;

(c) containers carrying goods moving under the internal Community transit procedure in accordance with [F15Article 340c(1)] .

4. In cases covered by paragraph 3, where lists of large containers are used, separate lists shall be made out for each category of container and the serial number or numbers of the list or lists concerned shall be entered in the box reserved for customs on sheets 1, 2, 3A and 3B of the TR transfer note. The symbol ‘ T1 ’ , ‘ T2 ’ or ‘ T2F ’ , as appropriate to the category of container used, shall be entered alongside the serial number(s) of the list(s).]

5.All sheets of the TR transfer note shall be returned to the person concerned.

6.The goods referred to in [F15Article 340c(2)] shall be placed under the internal Community transit procedure for the whole of the journey in accordance with arrangements determined by each Member State without presentation at the office of departure of the TR transfer note in respect of the goods and without affixing the labels referred to in Article 432. However, this waiver shall not apply to the TR transfer note drawn up for goods covered by the provisions in [F3Article 843].

7.For the goods referred to in paragraph 2 the TR transfer note must be produced at the office of destination where the goods are declared for release for free circulation or for another customs procedure.

No formalities need be carried out at the office of destination in respect of the goods referred to in [F15Article 340c(2)].

8.For the purposes of the control referred to in Article 429, the transport undertaking shall in the country of destination make all TR transfer notes for the transport operations referred to in paragraph 6 available to the customs authorities in accordance with any provisions defined by mutual agreement with those authorities.

9.When Community goods are transported by rail from a point in a Member State to a point in another Member State through the territory of a third country other than an EFTA country, the internal Community transit procedure shall apply. In this case the provisions of paragraphs 6, 7 second subparagraph and 8 shall apply mutatis mutandis.

Textual Amendments

Article 435U.K.

Identification of goods shall be ensured in accordance with [F15Article 357]. However, the office of departure shall not normally seal large containers where identification measures are taken by the railway companies. If seals are affixed this shall be indicated in the space reserved for customs use on sheets 3A and 3B of the TR transfer note.

Article 436U.K.

1.In the cases referred to in the first subparagraph of Article 434 (7) the transport undertaking shall deliver sheets 1, 2 and 3A of the TR transfer note to the office of destination.

2.The office of destination shall forthwith endorse sheets 1 and 2 and return them to the transport undertaking and shall retain sheet 3A.

Article 437U.K.

1.Where a transport operation starts within the customs territory of the Community and is to end outside it, Article 434 (1) to (5) and Article 435 shall apply.

2.The customs office responsible for the frontier station through which the goods leave the customs territory of the Community shall act as the office of destination.

3.No formalities need be carried out at the office of destination.

Article 438U.K.

1.Where a transport operation starts outside the customs territory of the Community and is to end within it, the customs office responsible for the frontier station through which the goods enter the Community shall act as the office of departure. No formalities need be carried out at the office of departure.

2.The customs office to which the goods are presented shall act as the office of destination.

The formalities laid down in Article 436 shall be carried out at the office of destination.

[F433. 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 1, 2 and 3A of the TR transfer note presented by the transport undertaking and endorse them with at least one of the following indications:

  • Despachado de aduana,

  • Toldbehandlet,

  • Verzollt,

  • Εκτελωνισμένο,

  • Cleared,

  • Dédouané,

  • Sdoganato,

  • Vrijgemaakt,

  • Desalfandegado,

  • Tulliselvitetty,

  • Tullklarerat [F29,]

  • [F9Propuštěno,

  • Lõpetatud,

  • Nomuitots,

  • Išleista,

  • Vámkezelve,

  • Mgħoddija,

  • Odprawiony,

  • Ocarinjeno,

  • Prepustené [F31,] ]

  • [F10Оформено,

  • Vămuit [F32,] ]

  • [F11Ocarinjeno.]

This office shall return sheets 1 and 2, without delay, to the transport undertaking after having stamped them and retain sheet 3A.

4. The provisions of Article 423 (4) and (5) shall apply mutatis mutandis .]

Textual Amendments

Article 439U.K.

1.Where a transport operation starts and is to end outside the customs territory of the Community, the customs offices which are to act as the office of departure and the office of destination shall be those referred to in Article 438 (1) and Article 437 (2) respectively.

2.No formalities need be carried out at the offices of departure or destination.

Article 440U.K.

Goods which are transported under Articles 438 (1) or 439 (1) shall be considered as moving under the external Community transit procedure unless the Community status of the goods is established in accordance with the provisions of Articles 313 to 340.

[F15C. U.K. Other provisions]
Article 441U.K.

[F351. 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.]

In addition, the loading list shall include the wagon number to which the consignment note CIM refers or, where appropriate, the container number of the container containing the goods.

2.In the case of transport operations beginning within the customs territory of the Community comprising both goods moving under the external Community transit procedure and goods moving under the internal Community transit procedure, separate loading lists shall be made out; in the case of goods carried in large containers under cover of TR transfer notes, such separate lists shall be made out for each large container which contains both categories of goods.

The serial numbers of the loading lists relating to each of the two categories of goods shall be entered in the box reserved for the description of goods on the consignment note CIM or TR transfer note, as the case may be.

3.In the cases referred to in paragraphs 1 and 2 and for the purposes of the procedures provided for in Articles 413 to 442, the loading lists accompanying the consignment note CIM or the TR transfer note shall form an integral part thereof and shall have the same legal effects.

The original of such loading lists shall be stamped by the station of dispatch.

Textual Amendments

[F15D. U.K. Scope of the normal procedures and the simplified procedures]
Article 442U.K.

[F351. 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.]

2.In the cases referred to in paragraph 1, a reference to the Community transit document(s) used shall be clearly entered in the box reserved for particulars of accompanying documents at the time when the consignment note CIM or TR transfer note is made out. The reference shall include the type of document, office of issue, date and registration number of each document used.

In addition, sheet 2 of the consignment note CIM or sheets 1 and 2 of the TR transfer note shall be authenticated by the railway company responsible for the last railway station involved in the Community transit operation. This company shall authenticate the document after ascertaining that transport of the goods is covered by the Community transit document or documents referred to.

3.Where a Community transit operation is carried out under cover of a TR transfer note in accordance with Articles 426 to 440, the consignment note CIM used for the operation shall be excluded from the scope of paragraphs 1 and 2 and of Articles 413 to 425. The consignment note CIM shall bear a clear reference to the TR transfer note in the box reserved for particulars of accompanying documents. That reference shall include the words ‘TR transfer note’ followed by the serial number.

Textual Amendments

[F25Article 442a U.K.

1. Where production of the Community transit declaration at the office of departure is not required in respect of goods which are to be dispatched under cover of a CIM consignment note or a TR transfer note in accordance with Articles 413 to 442, the customs authorities shall take the necessary measures to ensure that copies No 1, No 2 and No 3 of the CIM consignment note, or copies No 1, No 2, No 3A and No 3B of the TR transfer note bear the ‘ T1 ’ , ‘ T2 ’ or ‘ T2F ’ symbol, as the case may be.

2. Where goods carried in accordance with Articles 413 to 442 are intended for an authorised consignee, the customs authorities may provide that, by way of derogation from Article 406(2) and Article 408(1)(b), copies No 2 and No 3 of the CIM consignment note, or copies No 1, No 2 and No 3A of the TR transfer note are to be delivered direct by the railway company or by the transport undertaking to the office of destination.]

Textual Amendments

[F15Subsection 9 U.K. Simplified procedures for transport by air]
F16Article 443U.K.

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

Textual Amendments

[F15Article 444 U.K.

1. An airline may be authorised to use the goods manifest as a transit declaration where it corresponds in substance to the specimen in Appendix 3 of Annex 9 to the Convention on International Civil Aviation (simplified procedure — level 1).

For Community transit operations, the authorisation shall indicate the form of the manifest and the airports of departure and destination. The airline shall send the customs authorities of each of the airports concerned an authenticated copy of the authorisation.

2. Where a transport operation involves goods which must be placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure provided for in Article 340c(1), those goods shall be listed on separate manifests.

3. Each manifest shall bear an endorsement dated and signed by the airline, identifying it:

  • by the ‘ T1 ’ symbol where the goods are placed under the external Community transit procedure; or

  • by the ‘ T2F ’ symbol where the goods are placed under the internal Community transit procedure, provided for in Article 340c(1).

4. The manifest shall also include the following information:

(a) the name of the airline transporting the goods;

(b) the flight number;

(c) the date of the flight;

(d) the name of the airport of loading (airport of departure) and unloading (airport of destination).

It shall also indicate, for each consignment:

(a) the number of the air waybill;

(b) the number of packages;

(c) the normal trade description of the goods including all the details necessary for their identification;

(d) the gross mass.

Where goods are grouped, their description shall be replaced, where appropriate, by the entry ‘ Consolidation ’ , which may be abbreviated. In such cases the air waybills for consignments on the manifest shall include the normal trade description of the goods including all the details necessary for their identification.

5. At least two copies of the manifest shall be presented to the customs authorities at the airport of departure, which shall retain one copy.

6. A copy of the manifest shall be presented to the customs authorities at the airport of destination.

7. Once a month, after authenticating the list, the customs authorities at each airport of destination shall transmit to the customs authorities at each airport of departure a list drawn up by the airlines of the manifests which were presented to them during the previous month.

The description of each manifest in that list shall include the following information:

(a) the reference number of the manifest;

(b) the symbol identifying the manifest as a transit declaration in accordance with paragraph 3;

(c) the name (which may be abbreviated) of the airline which carried the goods;

(d) the flight number; and

(e) the date of the flight.

The authorisation may also provide for the airlines themselves to transmit the information referred to in the first subparagraph.

In the event of irregularities being found in connection with the information on the manifests appearing on the said list, the customs authorities of the airport of destination shall inform the customs authorities of the airport of departure and the authority which granted the authorisation, referring in particular to the air waybills for the goods in question.

Article 445 U.K.

1. An airline may be authorised to use a manifest transmitted by data exchange systems as a transit declaration if it operates a significant number of flights between the Member States (simplified procedure — level 2).

By way of derogation from Article 373(1)(a), airlines need not be established in the Community if they have a regional office there.

2. On receipt of an application for authorisation, the customs authorities shall notify the other Member States in whose territories the airports of departure and destination linked by electronic data interchange systems are situated.

Provided no objection is received within 60 days of the date of notification, the customs authorities shall issue the authorisation.

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

3. For the purposes of the simplification, the manifest drawn up at the airport of departure shall be transmitted to the airport of destination by electronic data interchange system.

The airline shall enter against the relevant items in the manifest:

(a) the ‘ T1 ’ symbol where the goods are placed under the external Community transit procedure;

(b) the ‘ TF ’ symbol where the goods are placed under the internal Community transit procedure provided for in Article 340c(1);

(c) the letters ‘ TD ’ for goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, the airline shall also enter the letters ‘ TD ’ in the corresponding airway bill as well as a reference for the procedure used, the reference number and date of the transit declaration or transfer document and the name of the issuing office;

(d) the letter ‘ C ’ (equivalent to ‘ T2L ’ ) for goods whose Community status may be demonstrated;

(e) the letter ‘ X ’ for Community goods to be exported and which are not placed under a transit procedure.

The manifest must also include the information provided for in Article 444(4).

4. The Community transit procedure shall be deemed to be [X2ended] when the manifest transmitted by electronic data exchange system is available to the customs authorities of the airport of destination and the goods have been presented to them.

The records kept by the airline shall contain at least the information referred to in the second subparagraph of paragraph 3.

If necessary, the customs authorities at the airport of destination shall transmit to the customs authorities at the airport of departure, for verification, the relevant details of manifests received by electronic data interchange system.

5. Without prejudice to the provisions of Articles 365 and 366, Articles 450a to 450d and Title VII of the Code:

(a) the airline shall notify the customs authorities of all offences and irregularities;

(b) the customs authorities at the airport of destination shall notify the customs authorities at the airport of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.]

Editorial Information

[F15Subsection 10 U.K. Simplified procedures for maritime transport]
[F15Article 446 U.K.

Where Articles 447 and 448 apply, it shall not be necessary to furnish a guarantee.

Article 447 U.K.

1. Shipping companies may be authorised to use the goods manifest as a transit declaration (simplified procedure — level 1).

For Community transit operations, the authorisation shall indicate the form of the manifest and the ports of departure and destination. The shipping company shall send the customs authorities of each of the ports concerned an authenticated copy of the authorisation.

2. Where a transport operation involves goods which must be placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure in accordance with Article 340c(1), those goods shall be listed on separate manifests.

3. Each manifest shall bear an endorsement dated and signed by the shipping company, identifying it:

(a) by the ‘ T1 ’ symbol where the goods are placed under the external Community transit procedure; or

(b) by the ‘ T2F ’ symbol where the goods are placed under the internal Community transit procedure in accordance with Article 340c(1).

4. The manifest shall also contain the following information:

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

(b) the identity of the vessel;

(c) the place of loading;

(d) the place of unloading.

It shall also indicate, for each consignment:

(a) the reference for the bill of lading;

(b) the number, kind, markings and identification numbers of the packages;

(c) the normal trade description of the goods including all the details necessary for their identification;

(d) the gross mass in kilograms;

(e) where appropriate, the identifying numbers of containers.

5. At least two copies of the manifest must be presented to the customs authorities at the port of departure, which shall keep one copy.

6. A copy of the manifest shall be presented to the customs authorities at the port of destination.

7. Once a month, after authenticating the list, the customs authorities at each port of destination shall transmit to the customs authorities at each port of departure a list drawn up by the shipping companies of the manifests which were presented to them during the previous month.

The description of each manifest in that list shall include the following information:

(a) the reference number of the manifest;

(b) the symbol identifying the manifest as a transit declaration in accordance with paragraph 3;

(c) the name (which may be abbreviated) of the shipping company which carried the goods;

(d) the date of the maritime transport operation.

The authorisation may also provide for the shipping companies themselves to transmit the information referred to in the first subparagraph.

In the event of irregularities being found in connection with the information on the manifests appearing on the said list, the customs authorities of the port of destination shall inform the customs authorities of the port of departure and the authority which granted the authorisation, referring in particular to the bills of lading for the goods in question.

Article 448 U.K.

1. A shipping company may be authorised to use a single manifest as a transit declaration if it operates a significant number of regular voyages between the Member States (simplified procedure — level 2).

By way of derogation from Article 373(1)(a), shipping companies need not be established in the Community if they have a regional office there.

2. On receipt of an application for authorisation, the customs authorities shall notify the other Member States in whose territories the ports of departure and destination are situated.

Provided no objection is received within sixty days of the date of notification, the customs authorities shall issue the authorisation.

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

3. For the purposes of the simplification, the shipping company may use a single manifest for all goods carried; where it does so, it shall enter against the relevant items in the manifest:

(a) the ‘ T1 ’ symbol where the goods are placed under the external Community transit procedure;

(b) the ‘ TF ’ symbol where the goods are placed under the internal Community transit procedure in accordance with Article 340c(1);

(c) the letters ‘ TD ’ for goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, the shipping company shall also enter the letters ‘ TD ’ in the corresponding bill of lading or other appropriate commercial document as well as a reference for the procedure used, the reference number and date of the transit declaration or transfer document and the name of the issuing office;

(d) the letter ‘ C ’ (equivalent to ‘ T2L ’ ) for goods whose Community status may be demonstrated;

(e) the letter ‘ X ’ for Community goods to be exported and which are not placed under a transit procedure.

The manifest must also include the information provided for in Article 447(4).

4. The Community transit procedure shall be deemed to be concluded when the manifest and the goods are presented to the customs authorities at the port of destination.

The records kept by the shipping company in accordance with Article 373(2)(b) shall contain at least the information referred to in the first subparagraph of paragraph 3.

Where necessary, the customs authorities at the port of destination shall transmit the relevant details of manifests to the customs authorities at the port of departure for verification.

5. Without prejudice to the provisions of Articles 365 and 366, Articles 450a to 450d and Title VII of the Code, the following notifications shall be made:

(a) the shipping company shall notify all offences and irregularities to the customs authorities;

(b) the customs authorities at the port of destination shall notify the customs authorities at the port of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.]

F44Article 449U.K.

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

Textual Amendments

[F15Subsection 11 U.K. Simplified procedure for transport by pipeline]
Article 450U.K.

1.Where the Community transit procedure applies, the formalities relating to the procedure shall be adapted in accordance with paragraphs 2 to 6 for goods transported by pipeline.

2.Goods transported by pipeline shall be deemed to be placed under the Community transit procedure:

  • on entry into the customs territory of the Community for those goods which enter that territory by pipeline,

  • on placing into the pipeline system for those goods which are already within the customs territory of the Community.

Where necessary, the Community status of the goods shall be established in accordance with Articles 313 to 340.

3.For the goods referred to in paragraph 2, the operator of the pipeline established in the Member State through the territory of which the goods enter the customs territory of the Community or the operator of the pipeline in the Member State in which the movement starts shall be the principal.

4.For the purposes of Article 96 (2) of the Code, the operator of a pipeline established in a Member State through the territory of which the goods are transported by pipeline shall be regarded as the carrier.

5.The Community transit operation shall be deemed to end when the goods transported by pipeline arrive at the consignee's plant or are accepted into the distribution network of a consignee, and are entered in his records.

6.The undertakings involved in carriage of the goods shall keep records and make them available to the customs authorities for the purpose of any controls considered necessary in connection with the Community transit operations referred to in paragraphs 2 to 4.

[F25Section 4 U.K. Customs debt and recovery

[F35Article 450a U.K.

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.]

Textual Amendments

Article 450b U.K.

1. Where, following initiation of recovery proceedings for other charges, the customs authorities determined in accordance with Article 215 of the Code (hereinafter referred to as ‘ the requesting authorities ’ ) obtain evidence by whatever means regarding the place where the events giving rise to the customs debt occurred, those authorities shall immediately send all the necessary documents, including an authenticated copy of the evidence, to the authorities competent for that place (hereinafter referred to as ‘ the requested authorities ’ ).

The requested authorities shall acknowledge receipt of the communication and indicate whether they are responsible for recovery. If no response is received within three months, the requesting authorities shall immediately resume the recovery proceedings they initiated.

2. Where the requested authorities are competent, they shall initiate new proceedings for recovery of other charges, where appropriate after the three months period referred to in paragraph 1, second subparagraph, and on condition that the requesting authorities are immediately informed.

Any uncompleted proceedings for recovery of other charges initiated by the requesting authorities shall be suspended as soon as the requested authorities inform them that they have decided to take action for recovery.

As soon as the requested authorities provide proof that they have recovered the sums in question, the requesting authorities shall repay any other charges already collected or cancel the recovery proceedings.

Article 450c U.K.

[F351. 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.]

[F61a. Where the procedure has not been discharged, the customs authorities, determined in accordance with Article 215 of the Code, shall, within three years of the date of acceptance of the transit declaration, notify the guarantor that he is or might be required to pay the debt for which he is liable in respect of the Community transit operation in question; the notification shall state the number and date of the declaration, the name of the office of departure, the name of the principal and the amount involved.]

[F72. The guarantor shall be released from his obligations if either of the notifications provided for in paragraphs 1 and 1a have not been issued to him before the expiry of the time limit.]

3. Where either of the notifications has been issued, the guarantor shall be informed of the recovery of the debt or the discharge of the procedure.

Textual Amendments

Article 450d U.K.

The Member States shall assist each other in determining the authorities competent for recovery.

[F35Those 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.] ]

Textual Amendments

CHAPTER 9U.K. [F14Transport under the TIR or ATA procedure]

Section 1U.K.Common Provisions

Article 451U.K.

[F141. Where goods are transported from one point in the customs territory of the Community to another under the procedure for the international transport of goods under cover of TIR carnets (TIR Convention) or under cover of ATA carnets (ATA Convention [F45/Istanbul Convention] ), the customs territory of the Community shall, for the purposes of the rules governing the use of the TIR or ATA carnets for such transport, be considered to form a single territory.]

2.For the purposes of using ATA carnets as transit documents, ‘transit’ shall mean the transport of goods from a customs office situated in the customs territory of the Community to another customs office situated within the same territory.

Textual Amendments

Article 452U.K.

Where, in the course of transport from one point in the customs territory of the Community to another, goods pass through the territory of a third country, the controls and formalities associated with the TIR or ATA procedure shall be carried out at the points where the goods temporarily leave the customs territory of the Community and where they re-enter that territory.

Article 453U.K.

1.Goods transported under cover of TIR or ATA carnets within the customs territory of the Community shall be deemed to be non-Community goods, unless their Community status is duly established.

[F182. The Community status of the goods referred to in paragraph 1 shall be determined in accordance with [F14 [F35Article 314] to 324f] , or, where appropriate, with Articles 325 to 334 within the limits laid down in Article 326.]

Textual Amendments

[F46Section 2 U.K. The TIR procedure]

[F35Article 454 U.K.

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 [F39Transit accompanying document — Transit/security 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.]

Textual Amendments

[F45Article 454a U.K.

1. Following an application by the consignee, the customs authorities may grant him the status of authorised consignee, thereby authorising him to receive at his premises or at any other specified place goods transported under the TIR procedure.

2. The authorisation referred to in paragraph 1 shall be granted only to persons who:

(a) are established in the Community;

(b) regularly receive goods that have been entered for the TIR procedure, or whose customs authorities know that they can meet the obligations under that procedure;

(c) have not committed any serious or repeated offences against customs or tax legislation;

[F36(d) use a data-processing technique to communicate with the customs office of destination.]

Article 373(2) shall apply mutatis mutandis .

The authorisation shall apply solely in the Member State where the authorisation was granted.

The authorisation shall apply only to TIR operations that have as the final place of unloading the premises specified in the authorisation.

3. Articles 374 and 375, Article 376(1) and (2), and Articles 377 and 378 shall apply mutatis mutandis to the procedure relating to the application referred to in paragraph 1.

4. Article 407 shall apply mutatis mutandis with respect to the procedure laid down in the authorisation referred to in paragraph 1.

[F415. Where the person concerned holds an AEO certificate referred to in point (a) or (c) of Article 14a(1), the requirements set out in point (c) of the first subparagraph of paragraph 2 of this Article and in Article 373(2)(b) shall be deemed to be met.]

Textual Amendments

[F35Article 454b U.K.

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 [F39Transit accompanying document — Transit/security 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 [F39Transit accompanying document — Transit/security 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.]

Textual Amendments

Article 454c U.K.

1. The TIR carnet holder shall have fulfilled his obligations under point (o) of Article 1 of the TIR Convention when the TIR carnet together with the road vehicle, the combination of vehicles or the container and the goods have been delivered intact to the authorised consignee at his premises or at the place specified in the authorisation.

[F352. 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.] ]

Textual Amendments

[F35Article 455 U.K.

1. The customs office of destination or exit shall complete counterfoil No 2, retain Voucher No 2 and the [F39Transit accompanying document — Transit/security 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.]

Textual Amendments

[F35Article 455a U.K.

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.]

Textual Amendments

[F36Article 455b U.K.

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.]

Textual Amendments

[F47Section 2 U.K. Provisions relating to the TIR carnet procedure]
[F14Article 456 U.K.

1. When an offence or irregularity under the TIR Convention gives rise to a customs debt in the Community, the provisions of this section shall apply mutatis mutandis to the other charges mentioned in Article 91(1)(a) of the Code.

[F36The 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.]

[F352. Articles 450b and 450d shall apply mutatis mutandis to the recovery procedure relating to the TIR procedure.]

Textual Amendments

Article 457 U.K.

1. For the purposes of Article 8(4) of the TIR Convention, when a TIR operation is carried out on the customs territory of the Community, any guaranteeing association established in the Community may become liable for the payment of the secured amount of the customs debt relating to the goods concerned in the TIR operation up to a limit per TIR carnet of EUR 60 000 or the national currency equivalent thereof.

2. The guaranteeing association established in the Member State competent for recovery under Article 215 of the Code shall be liable for payment of the secured amount of the customs debt.

3. A valid notification of non-discharge of a TIR operation made by the customs authorities of one Member State, identified as competent for recovery under the third indent of Article 215(1) of the Code, to the guaranteeing association authorised by those authorities shall also be valid where the customs authorities of another Member State, identified as competent under the first or second indent of Article 215(1) of the Code, later proceed with recovery from the guaranteeing association authorised by those latter authorities.]

[F18Article 457a U.K.

Where customs authorities of a Member State decide to exclude a person from the TIR procedure under the provisions of Article 38 of the TIR Convention, this decision shall apply throughout the customs territory of the Community.

To that end, the Member State shall communicate its decision, together with the date of application, to the other Member States and the Commission.

This decision shall apply to all TIR carnets presented to a customs office for acceptance.]

Textual Amendments

[F35Article 457b U.K.

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 [F39Transit accompanying document — Transit/security 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 [F39Transit accompanying document — Transit/security accompanying document] and the TIR carnet shall be presented without delay to the nearest customs authorities.]

Textual Amendments

Textual Amendments

Textual Amendments

Section 3U.K. [F14The ATA procedure]

[F46Article 457c U.K.

1. This Article shall apply without prejudice to the specific provisions of the ATA Convention [F45or the Istanbul Convention] concerning the liability of the guaranteeing associations when an ATA carnet is being used.

2. Where it is found that, in the course of or in connection with a transit operation carried out under cover of an ATA carnet, an offence or irregularity has been committed in a particular Member State, the recovery of duties and other charges which may be payable shall be effected by that Member State in accordance with Community or national provisions, without prejudice to the institution of criminal proceedings.

3. Where it is not possible to determine in which territory the offence or irregularity was committed, such offence or irregularity shall be deemed to have been committed in the Member State where it was detected unless, within the period referred to in Article 457d(2), proof of the regularity of the operation or of the place where the offence or irregularity was actually committed is furnished to the satisfaction of the customs authorities.

Where no such proof is furnished and the said offence or irregularity is thus deemed to have been committed in the Member State in which it was detected, the duties and other charges relating to the goods concerned shall be levied by that Member State in accordance with Community or national provisions.

If the Member State where the said offence or irregularity was actually committed is subsequently determined, the duties and other charges (apart from those levied, pursuant to the second subparagraph, as own resources of the Community) to which the goods are liable in that Member State shall be returned to it by the Member State which had originally recovered them. In that case, any overpayment shall be repaid to the person who had originally paid the charges.

Where the amount of the duties and other charges originally levied and returned by the Member State which had recovered them is smaller than that of the duties and other charges due in the Member State where the offence or irregularity was actually committed, that Member State shall levy the difference in accordance with Community or national provisions.

The customs administrations of the Member States shall take the necessary measures to deal with any offence or irregularity and to impose effective penalties.

Textual Amendments

Article 457d U.K.

1. Where an offence or irregularity is found to have been committed in the course of or in connection with a transit operation carried out under cover of an ATA carnet, the customs authorities shall notify the holder of the ATA carnet and the guaranteeing association within the period prescribed in Article 6(4) of the ATA Convention [F45or in Article 8(4) of Annex A to the Istanbul Convention] .

2. Proof of the regularity of the operation carried out under cover of an ATA carnet within the meaning of the first subparagraph of Article 457c(3) shall be furnished within the period prescribed in Article 7(1) and (2) of the ATA Convention [F45or in Article 9(1)(a) and (b) of Annex A to the Istanbul Convention] .

3. The proof referred to in paragraph 2 shall be furnished to the satisfaction of the customs authorities using one of the following methods:

(a) by production of a customs or commercial document certified by the customs authorities establishing that the goods in question have been presented at the office of destination;

(b) by the production of a customs document showing entry for a customs procedure in a third country, or a copy or photocopy thereof, certified as a true copy either by the body which endorsed the original document, or by the authorities of the third country concerned, or by the authorities of one of the Member States;

(c) by the evidence referred to in Article 8 of the ATA Convention [F45or in Article 10 of Annex A to the Istanbul Convention] .

The documents referred to in points (a) and (b) of the first subparagraph shall include information enabling the goods in question to be identified.]

Textual Amendments

Article 458U.K.

1.The customs authorities shall designate a coordinating office in each Member State for any action concerning infringements or irregularities relating to ATA carnets.

Those authorities shall inform the Commission of the designation of the coordinating offices together with their full address. [F35The Commission shall communicate this information to the other Member States via the official website of the European Union on the Internet.]

2.For the purposes of determining the Member State responsible for levying the duties and other charges due, the Member State in which an offence or irregularity committed during a transit operation carried out under cover of an ATA carnet is detected within the meaning of the second subparagraph of [F14Article 457c(3)] shall be the Member State where the goods were found or, if they have not been found, the Member State whose coordinating office holds the most recent voucher from the carnet.

Textual Amendments

Article 459U.K.

1.Where the customs authorities of a Member State establish that a customs debt has been incurred, a claim shall be sent to the guaranteeing association with which that Member State is linked as soon as possible. Where the incurrence of the debt is due to the fact that the goods covered by the ATA carnet have not been re-exported or have not been assigned a customs-approved treatment or use within the periods laid down by the ATA Convention[F45or the Istanbul Convention], this claim shall be sent at the earliest three months after the date of expiry of the carnet.

2.The coordinating office making the claim shall at the same time, as far as possible, send to the coordinating office in the jurisdiction of which the office of temporary admission is situated, an information memo drawn up in accordance with the model shown in Annex 59.

The information memo shall be accompanied by a copy of the undischarged voucher, if the coordinating office has it in its possession. The information memo may also by used whenever this is deemed necessary.

Textual Amendments

Article 460U.K.

1.The amount of duties and taxes arising from the claim referred to in Article 459 shall be calculated by means of the model taxation form set out in Annex 60 completed in accordance with the instructions attached to it.

The taxation form may be sent later than the claim, though not more than three months from the claim and in any event not more than six months from the date on which the customs authorities initiate the recovery proceedings.

2.In accordance with Article 461 and as provided therein, the sending of this form to a guaranteeing association by the customs administration with which that association is connected shall not release the other guaranteeing associations in the Community from an obligation to pay duties and other charges if it is found that the offence or irregularity was committed in a Member State other than the one in which the proceedings were initiated.

3.The taxation form shall be completed in duplicate or triplicate, as necessary. The first copy shall be for the guaranteeing association connected with the customs authority of the Member State in which the claim is made. The second copy shall be retained by the issuing coordinating office. Where necessary the issuing coordinating office shall send the third copy to the coordinating office in whose jurisdication the office of temporary admission is situated.

Article 461U.K.

1.Where it is established that the offence or irregularity was committed in a Member State other than the one in which the proceedings were initiated, the coordinating office of the first Member State shall close the file as far as it is concerned.

2.For the purposes of closure it shall send to the coordinating office of the second Member State the contents of the file in its possession and if necessary shall refund to the guaranteeing association with which it is connected any sums which that association may have deposited or provisionally paid.

However, the file shall be closed only if the coordinating office of the first Member State receives a discharge from the coordinating office of the second Member State indicating that claim proceedings have been initiated in the latter Member State, in accordance with the rules of the ATA Convention [F45or of the Istanbul Convention]. This discharge shall be drawn up in accordance with the model in Annex 61.

3.The coordinating office of the Member State where the offence or irregularity was committed shall take over the recovery proceedings and where necessary collect from the guaranteeing association with which it is connected the amount of duties and other charges due at the rates in force in the Member State where this office is situated.

4.The proceedings must be transferred within a period of one year counting from the expiry of the carnet on condition that payment has not become definitive pursuant to Article 7 (2) or (3) of the ATA Convention[F45or Article 9(1)(b) and (c) of Annex A to the Istanbul Convention]. Should this time limit be exceeded the third and fourth paragraphs of [F14Article 457c(3)] shall apply.

Textual Amendments

CHAPTER 10U.K.Transport under the form 302 procedure

Article 462U.K.

1.Where, in accordance with Articles 91 (2) (e) and 163 (2) (e) of the Code, goods are transported from one point in the customs territory of the Community to another under cover of form 302 established under the Convention between the Parties to the North Atlantic Treaty on the Status of their Forces, signed in London on 19 June 1951, the customs territory of the Community shall be considered, for the purposes of the rules governing the use of the said form for such transport, to form a single territory.

2.Where, in the course of a transport operation referred to in paragraph 1, goods pass through the territory of a third country, the controls and formalities associated with form 302 shall be carried out at the points where the goods temporarily leave the customs territory of the Community and where they re-enter that territory.

3.Where it is found that, in the course of or in connection with a transport operation carried out under cover of form 302, an offence or irregularity has been committed in a particular Member State, the recovery of duties and other charges which may be payable shall be effected by that Member State in accordance with Community or national provisions, without prejudice to the institution of criminal proceedings.

4.[F14Article 457c(3)] shall apply mutatis mutandis.

Textual Amendments

[F25CHAPTER 10a U.K. Procedure for postal consignments

Article 462a U.K.

1. Where under Article 91(2)(f) of the Code, non-Community goods are carried from one point to another in the customs territory of the Community by post (including parcel post), the customs authorities of the Member State of dispatch shall be required to affix on the packaging and accompanying documents a label of the type shown in Annex 42, or have a label of this type so affixed.

2. Where Community goods are carried by post (including parcel post) to or from a part of the customs territory of the Community where Directive 77/388/EEC does not apply, the customs authorities of the Member State of dispatch shall be required to affix on the packaging and accompanying documents a label of the type shown in Annex 42b, or have a label of this type so affixed.]

F48CHAPTER 11U.K. [F48Use of community transit documents to apply measures relating to the export of certain goods

F48Article 463U.K.

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F48Article 464U.K.

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F48Article 465U.K.

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F48Article 466U.K.

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F48Article 467U.K.

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F48Article 468U.K.

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F48Article 469U.K.

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F48Article 470U.K.

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Textual Amendments

F48CHAPTER 12U.K. Provisions relating to documents (Control copy T5) to be used for applying Community measures involving controls on the use and/or destination of goods]

F48Article 471U.K.

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F48Article 472U.K.

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F48Article 474U.K.

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F48Article 475U.K.

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F48Article 476U.K.

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F48Article 477U.K.

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F48Article 478U.K.

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F48Article 481U.K.

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F48Article 482U.K.

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F48Article 483U.K.

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F48Article 484U.K.

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F48Article 485U.K.

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F48Article 488U.K.

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F48Article 489U.K.

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F48Article 491U.K.

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F48Article 493U.K.

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F48Article 495U.K.

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Textual Amendments

[F49TITLE III U.K. CUSTOMS PROCEDURES WITH ECONOMIC IMPACT

CHAPTER 1 U.K. Basic provisions common to more than one of the arrangements

Section 1 U.K. Definitions

Article 496 U.K.

For the purposes of this Title:

(a)

‘ arrangements ’ means a customs procedure with economic impact;

(b)

‘ authorisation ’ means permission by the customs authorities to use arrangements;

(c)

[F4. . . . .]

(d)

‘ holder ’ means the holder of an authorisation;

(e)

‘ supervising office ’ means the customs office indicated in the authorisation as empowered to supervise the arrangements;

(f)

‘ office of entry ’ means the customs office or offices indicated in the authorisation as empowered to accept declarations entering goods for the arrangements;

(g)

‘ office of discharge ’ means the customs office or offices indicated in the authorisation as empowered to accept declarations assigning goods, following entry for the arrangements, to a new permitted customs-approved treatment or use, or, in the case of outward processing, the declaration for free circulation;

(h)

‘ triangular traffic ’ means the traffic where the office of discharge is not the same as the office of entry;

(i)

‘ accounts ’ means the holder's commercial, tax or other accounting material, or such data held on their behalf;

(j)

‘ records ’ means the data containing all the necessary information and technical details on whatever medium, enabling the customs authorities to supervise and control the arrangements, in particular as regards the flow and changing status of the goods; in the customs warehousing arrangements records are called stock records;

(k)

‘ main compensating products ’ means compensating products for the production of which the arrangements were authorised;

(l)

‘ secondary compensating products ’ means compensating products which are a necessary by-product of the processing operation other than the main compensating products specified in the authorisation;

(m)

‘ period for discharge ’ means the time by which the goods or products must have been assigned a new permitted customs-approved treatment or use including, as the case may be, in order to claim repayment of import duties after inward processing (drawback system), or in order to obtain total or partial relief from import duties upon release for free circulation after outward processing.

Textual Amendments

Section 2 U.K. Application for authorisation

Article 497 U.K.

1. Application for authorisation shall be made in writing using the model set out in Annex 67.

2. The customs authorities may permit renewal or modification of an authorisation to be applied for by simple written request.

3. In the following cases, the application for authorisation may be made by means of a customs declaration in writing or by means of a data processing technique using the normal procedure:

(a) for inward processing, where in accordance with Article 539 the economic conditions are deemed to be fulfilled, with the exception of applications involving equivalent goods;

(b) for processing under customs control, where in accordance with Article 552(1), first subparagraph, the economic conditions are deemed to be fulfilled;

(c) for temporary importation, including use of an ATA or CPD carnet;

  • [X3(d) for outward processing: where the processing operations concern repairs, including the standard exchange system without prior importation,

  • for release for free circulation after outward processing using the standard exchange system with prior importation,

  • for release for free circulation after outward processing using the standard exchange system without prior importation, where the existing authorisation does not cover such a system and the customs authorities permit its modification,

  • for release for free circulation after outward processing if the processing operation concerns goods of a non-commercial nature.]

The application for authorisation may be made by means of an oral customs declaration for temporary importation in accordance with Article 229, subject to the presentation of a document made out in accordance with Article 499, third subparagraph.

The application for authorisation may be made by means of a customs declaration for temporary importation by any other act in accordance with Article 232(1).

4. Applications for a single authorisation, except for temporary importation, shall be made in accordance with paragraph 1.

5. Customs authorities may require applications for temporary importation with total relief from the import duties in accordance with Article 578 to be made in accordance with paragraph 1.

Editorial Information

Article 498 U.K.

The application for an authorisation under Article 497 shall be submitted:

(a)

for customs warehousing: to the customs authorities designated for the place to be approved as a customs warehouse or where the applicant's main accounts are held;

(b)

for inward processing and processing under customs control: to the customs authorities designated for the place where the processing operation is to be carried out;

(c)

for temporary importation: to the customs authorities designated for the place where the goods are to be used, without prejudice to [X3Article 580(2)] second subparagraph;

(d)

for outward processing: to the customs authorities designated for the place where the goods to be declared for temporary exportation are located.

Editorial Information

Article 499 U.K.

Where the customs authorities consider any of the information given in the application inadequate, they may require additional details from the applicant.

In particular, where an application may be made by making a customs declaration, the customs authorities shall require, without prejudice to Article 220, that the application be accompanied by a document made out by the declarant containing at least the following information, unless such information is deemed unnecessary or can be entered on the form used for the written declaration:

(a)

name and address of the applicant, the declarant and the operator;

(b)

nature of the processing or use of the goods;

(c)

technical description of the goods and compensating or processed products and means of identifying them;

(d)

codes of economic conditions in accordance with Annex 70;

(e)

estimated rate of yield or method by which that rate is to be determined;

(f)

estimated period for discharge;

(g)

proposed office of discharge;

(h)

place of processing or use;

(i)

proposed transfer formalities;

(j)

in the case of oral customs declaration, the value and quantity of the goods.

Where the document referred to in the [X3second subparagraph] is presented with an oral customs declaration for temporary importation, it shall be made out in duplicate and one copy shall be endorsed by the customs authorities and given to the declarant.

Editorial Information

Section 3 U.K. Single authorisation

Article 500 U.K.

1. Where a single authorisation is applied for, the prior agreement of the authorities concerned shall be necessary, in accordance with the procedure set out in paragraphs 2 and 3.

2. In the case of temporary importation, the application shall be submitted to the customs authorities designated for the place of first use, without prejudice to Article [X3580(2)] , second subparagraph.

In other cases, it shall be submitted to the customs authorities designated for the place where the applicant's main accounts are held facilitating audit-based controls of the arrangements and where at least part of the storage, processing or temporary export operations to be covered by the authorisation are conducted.

[F50Where the competent customs authorities cannot be determined under the first or second subparagraph, the application shall be submitted to the customs authorities designated for the place where the applicant's main accounts are held facilitating audit-based controls of the arrangements.]

3. These customs authorities designated in accordance with paragraph 2 shall communicate the application and the draft authorisation to the other customs authorities concerned, which shall acknowledge the date of receipt within 15 days.

The other customs authorities concerned shall notify any objections within 30 days of the date on which the draft authorisation was received. Where objections are notified within that period and no agreement is reached, the application shall be rejected to the extent to which objections were raised.

4. The customs authorities may issue the authorisation if they have received no objections to the draft authorisation within the 30 days.

They shall send a copy of the agreed authorisation to all customs authorities concerned.

Editorial Information

Textual Amendments

Article 501 U.K.

1. Where the criteria and conditions for the granting of a single authorisation are generally agreed upon between two or more customs administrations, the said administrations may also agree to replace prior agreement in accordance with Article 500(1) and information to be supplied in accordance with [X3Article 500(4)] , second subparagraph, by simple notification.

2. Notification shall always be sufficient where:

(a) a single authorisation is renewed, subject to modifications of a minor nature, annulled or revoked;

(b) the application for a single authorisation concerns temporary importation and is not to be made using the model in Annex 67.

3. No notification shall be needed where:

(a) the only element involving different customs administrations is triangular traffic under inward or outward processing, without use of recapitulative information sheets;

(b) ATA or CPD carnets are used;

(c) the authorisation for temporary importation is granted by accepting an oral declaration or a declaration by any other act.

Editorial Information

Section 4 U.K. Economic conditions

Article 502 U.K.

1. Except where the economic conditions are deemed to be fulfilled pursuant to Chapters 3, 4 or 6, the authorisation shall not be granted without examination of the economic conditions by the customs authorities.

2. For the inward processing arrangements (Chapter 3), the examination shall establish the economic unviability of using Community sources taking account in particular of the following criteria, the details of which are laid down in Part B of Annex 70:

(a) unavailability of Community-produced goods sharing the same quality and technical characteristics as the goods intended to be imported for the processing operations envisaged;

(b) differences in price between Community-produced goods and those intended to be imported;

(c) contractual obligations.

3. For the processing under customs control arrangements (Chapter 4), the examination shall establish whether the use of non-Community sources enables processing activities to be created or maintained in the Community.

4. For the outward processing arrangements (Chapter 6), the examination shall establish whether:

(a) carrying out processing outside the Community is likely to cause serious disadvantages for Community processors; or

(b) carrying out processing in the Community is economically unviable or is not feasible for technical reasons or due to contractual obligations.

Article 503 U.K.

An examination of the economic conditions involving the Commission may take place:

(a)

if the customs authorities concerned wish to consult before or after issuing an authorisation;

(b)

if another customs administration objects to an authorisation issued;

(c)

on the initiative of the Commission.

Article 504 U.K.

1. Where an examination in accordance with Article 503 is initiated, the case shall be sent to the Commission. It shall contain the results of the examination already undertaken.

2. The Commission shall send an acknowledgement of receipt or notify the customs authorities concerned when acting on its own initiative. It shall determine in consultation with them whether an examination of the economic conditions in the Committee is required.

3. Where the case is submitted to the Committee, the customs authorities shall inform the applicant, or holder, that such a procedure has been initiated and, if the handling of the application is not completed, that the time limits laid down in Article 506 have been suspended.

4. The Committee's conclusion shall be taken into account by the customs authorities concerned and by any other customs authorities dealing with similar authorisations or applications.

This conclusion may include its publication in the C series of the Official Journal of the European Communities .

Section 5 U.K. The decision on authorisation

Article 505 U.K.

The customs authorities competent to decide shall grant the authorisation as follows:

(a)

for an application under Article 497(1), using the model set out in Annex 67;

(b)

for an application under Article 497(3), by acceptance of the customs declaration;

(c)

for an application for renewal or modification, by any appropriate act.

Article 506 U.K.

The applicant shall be informed of the decision to issue an authorisation, or the reasons why the application was rejected, within 30 days or 60 days in the case of the customs warehousing arrangements, of the date the application was lodged or the date any requested outstanding or additional information is received by the customs authorities.

These periods shall not apply in the case of a single authorisation unless it is issued under Article 501.

Article 507 U.K.

1. Without prejudice to Article 508, an authorisation shall take effect on the date of issue or at any later date given in the authorisation. In the case of a private warehouse, the customs authorities may exceptionally communicate their agreement to use the arrangements prior to the actual issuing of the authorisation.

2. No limit on the period of validity shall be fixed for authorisations for the customs warehousing arrangements.

3. For inward processing, processing under customs control and outward processing, the period of validity shall not exceed three years from the date the authorisation takes effect, except where there are duly justified good reasons.

4. By way of derogation from paragraph 3, for goods under inward processing covered by Annex 73, Part A, the period of validity shall not exceed six months.

In the case of milk and milk products referred to in Article 1 of Council Regulation (EC) No 1255/1999 (5) , the period of validity shall not exceed three months.

Article 508 U.K.

1. Except for the customs warehousing arrangements, the customs authorities may issue a retroactive authorisation.

Without prejudice to paragraphs 2 and 3, a retroactive authorisation shall take effect at the earliest on the date on which the application was submitted.

2. If an application concerns renewal of an authorisation for the same kind of operation and goods, an authorisation may be granted with retroactive effect from the date the original authorisation expired.

3. In exceptional circumstances, the retroactive effect of an authorisation may be extended further, but not more than one year before the date the application was submitted, provided a proven economic need exists and:

(a) the application is not related to attempted deception or to obvious negligence;

(b) the period of validity which would have been granted under Article 507 is not exceeded;

(c) the applicant's accounts confirm that all the requirements of the arrangements can be deemed to be met and, where appropriate, the goods can be identified for the period involved, and such accounts allow the arrangements to be controlled; and

(d) all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the declaration.

Section 6 U.K. Other provisions concerning the operation of the arrangements

Subsection 1 U.K. General provisions
Article 509 U.K.

1. Commercial policy measures provided for in Community acts shall be applicable on entry for the arrangements of non-Community goods only to the extent that they refer to the entry of goods into the customs territory of the Community.

2. Where compensating products other than those mentioned in Annex 75, obtained under the inward processing arrangements are released for free circulation, the commercial policy measures to be applied shall be those applicable to the release for free circulation of the import goods.

3. Where processed products, obtained under the arrangements for processing under customs control, are released for free circulation, the commercial policy measures applicable to those products shall be applied only where the import goods are subject to such measures.

4. Where Community acts provide for commercial policy measures on release for free circulation, such measures shall not apply to compensating products released for free circulation following outward processing:

  • that have retained Community origin within the meaning of Articles 23 and 24 of the Code;

  • involving repair, including the standard exchange system;

  • following successive processing operations in accordance with Article 123 of the Code.

Article 510 U.K.

Without prejudice to Article 161(5) of the Code, the supervising office may allow the customs declaration to be presented at a customs office other than those specified in the authorisation. The supervising office shall determine how it shall be informed.

Subsection 2 U.K. Transfers
Article 511 U.K.

The authorisation shall specify whether and under which conditions the movement of goods or products placed under suspensive arrangements between different places or to the premises of another holder may take place without discharge of the arrangements (transfer), subject, in cases other than temporary importation, to the keeping of records.

Transfer shall not be possible where the place of departure or arrival of the goods is a type B warehouse.

Article 512 U.K.

1. Transfer between different places designated in the same authorisation may be undertaken without any customs formalities.

2. Transfer from the office of entry to the holder's or operator's facilities or place of use may be carried out under cover of the declaration for entry for the arrangements.

3. Transfer to the office of exit with a view to re-exportation may take place under cover of the arrangements. In this case, the arrangements shall not be discharged until the goods or products declared for re-exportation have actually left the customs territory of the Community.

Article 513 U.K.

Transfer from one holder to another can only take place where the latter enters the transferred goods or products for the arrangements under an authorisation to use the local clearance procedure. Notification to the customs authorities and entry in the records of the goods or products referred to in Article 266 shall take place upon their arrival at the premises of the second holder. A supplementary declaration need not be required.

In the case of temporary importation, the transfer from one holder to another may also take place where the latter enters the goods under the arrangements by means of a customs declaration in writing using the normal procedure.

The formalities to be carried out are laid down in Annex 68. Upon receipt of the goods or products, the second holder shall be obliged to enter them for the arrangements.

Article 514 U.K.

The transfer involving an increased risk as set out in Annex 44c shall be covered by a guarantee under conditions equivalent to those provided for in the transit procedure.

Subsection 3 U.K. Records
Article 515 U.K.

The customs authorities shall require the holder, the operator or the designated warehousekeeper to keep records, except for temporary importation or where they do not deem it necessary.

The customs authorities may approve existing accounts containing the relevant particulars as records.

The supervising office may require an inventory to be made of all or some of the goods placed under the arrangements.

Article 516 U.K.

The records referred to in Article 515 and, where they are required, under Article 581(2) for temporary imports shall contain the following information:

(a)

the information contained in the boxes of the minimum list laid down by Annex 37 for the declaration of entry for the arrangements;

(b)

particulars of the declarations by means of which the goods are assigned a customs-approved treatment or use discharging the arrangements;

(c)

the date and reference particulars of other customs documents and any other documents relating to entry and discharge;

(d)

the nature of the processing operations, types of handling or temporary use;

(e)

the rate of yield or its method of calculation where appropriate;

(f)

information enabling the goods to be monitored, including their location and particulars of any transfer;

(g)

commercial or technical descriptions necessary to identify the goods;

(h)

particulars enabling monitoring of the movements under the inward processing arrangements operating with equivalent goods.

However, the customs authorities may waive the requirement for some of this information where this does not adversely affect the control or supervision of the arrangements for the goods to be stored, processed or used.

Subsection 4 U.K. Rate of yield and calculation formula
Article 517 U.K.

1. Where relevant for the arrangements falling under Chapters 3, 4 and 6, a rate of yield or the method for determining a rate, including average rates, shall be established in the authorisation or at the time the goods are entered for the arrangements. Such rate is to be determined, as far as possible, on the basis of production or technical data or, where these are not available, data relating to operations of the same type.

2. In particular circumstances the customs authorities may establish the rate of yield after the goods have been entered for the arrangements, but not later than when they are assigned a new customs-approved treatment or use.

3. The standard rates of yield laid down for inward processing in Annex 69 shall apply to the operations mentioned therein.

Article 518 U.K.

1. The proportion of import/temporary export goods incorporated in the compensating products shall be calculated in order:

  • to determine the import duties to be charged;

  • to determine the amount to be deducted when a customs debt is incurred; or

  • to apply commercial policy measures.

These calculations shall be made in accordance with the quantitative scale method, or the value scale method as appropriate, or any other method giving similar results.

For the purposes of the calculations, compensating products shall include processed products or intermediate products.

2. The quantitative scale method shall be applicable where:

(a) only one kind of compensating product is derived from the processing operations; in this case the quantity of import/temporary export goods deemed to be present in the quantity of compensating products for which a customs debt is incurred shall be proportional to the latter category of products as a percentage of the total quantity of compensating products;

(b) several kinds of compensating product are derived from the processing operations and all elements of the import/temporary export goods are found in each of those compensating products; in this case the quantity of import/temporary export goods deemed to be present in the quantity of a given compensating product for which a customs debt is incurred shall be proportional to:

(i)

the ratio between this specific kind of compensating product, irrespective of whether a customs debt is incurred, and the total quantity of all compensating products, and

(ii)

the ratio between the quantity of compensating products for which a customs debt is incurred and the total quantity of compensating products of the same kind.

In deciding whether the conditions for applying the methods described in (a) or (b) are fulfilled, losses shall not be taken into account. Without prejudice to Article 862, losses means the proportion of import/temporary export goods destroyed and lost during the processing operation, in particular by evaporation, desiccation, venting as gas or leaching. In outward processing secondary compensating products that constitute waste, scrap, residues, offcuts and remainders shall be treated as losses.

3. The value scale method shall be applied where the quantitative scale method is not applicable.

The quantity of import/temporary export goods deemed to be present in the quantity of a given compensating product incurring a customs debt shall be proportional to:

(a) the value of this specific kind of compensating product, irrespective of whether a customs debt is incurred, as a percentage of the total value of all the compensating products; and

(b) the value of the compensating products for which a customs debt is incurred, as a percentage of the total value of compensating products of that kind.

The value of each of the different compensating products to be used for applying the value scale shall be the recent ex-works price in the Community, or the recent selling price in the Community of identical or similar products, provided that these have not been influenced by the relationship between buyer and seller.

4. Where the value cannot be ascertained pursuant to paragraph 3, it shall be determined by any reasonable method.

Subsection 5 U.K. Compensatory interest
Article 519 U.K.

1. Where a customs debt is incurred in respect of compensating products or import goods under inward processing or temporary importation, compensatory interest shall be due on the amount of import duties for the period involved.

2. The three-month money market interest rates published in the statistical annex of the Monthly Bulletin of the European Central Bank shall apply.

The applicable rate shall be that applicable two months before the month in which the customs debt is incurred and for the Member State where the first operation or use as provided for by the authorisation took place or should have taken place.

3. Interest shall be applied on a monthly basis, starting on the first day of the month following the month in which the import goods for which a customs debt is incurred were first entered for the arrangements. The period shall close on the last day of the month in which the customs debt is incurred.

Where inward processing (drawback system) is concerned and release for free circulation is requested under Article 128(4) of the Code, the period starts from the first day of the month following the month in which the import duties were repaid or remitted.

4. Paragraphs 1, 2 and 3 shall not apply to the following cases:

(a) where the period to be taken into account is less than one month;

(b) where the amount of compensatory interest applicable does not exceed EUR 20 per customs debt incurred;

(c) where a customs debt is incurred in order to allow the application of preferential tariff treatment under an agreement between the Community and a third country on imports into that country;

(d) where waste and scrap resulting from destruction is released for free circulation;

(e) where the secondary compensating products referred to in Annex 75 are released for free circulation, provided they are in proportion to exported quantities of main compensating products;

(f) where a customs debt is incurred as a result of an application for release for free circulation under Article 128(4) of the Code, as long as the import duties payable on the products in question have not yet actually been repaid or remitted;

(g) where the holder requests release for free circulation and submits proof that particular circumstances not arising from any negligence or deception on his part make it impossible or uneconomic to carry out the re-export operation under the conditions he had anticipated and duly substantiated when applying for the authorisation;

(h) where a customs debt is incurred and to the extent a security is provided by a cash deposit in relation to this debt;

(i) where a customs debt is incurred in accordance with Article 201(1)(b) of the Code or is due to the release for free circulation of goods which were entered for the temporary importation arrangements under Articles 556 to 561, 563, 565, 568, 573(b) and 576 of this Regulation.

5. In the case of inward processing operations in which the number of import goods and/or compensating products makes it uneconomic to apply the provisions of paragraphs 2 and 3, the customs authorities, at the request of the person concerned, may allow simplified methods giving similar results to be used for the calculation of compensatory interest.

Subsection 6 U.K. Discharge
Article 520 U.K.

1. Where import or temporary export goods have been entered under two or more declarations for the arrangements by virtue of one authorisation:

  • in the case of a suspensive arrangement, the assignment of goods or products to a new customs-approved treatment or use shall be considered to discharge the arrangements for the import goods in question entered under the earliest of the declarations;

  • in the case of inward processing (drawback system) or outward processing, the compensating products shall be considered to have been obtained from the import or temporary export goods in question respectively, entered under the earliest of the declarations.

Application of the first subparagraph shall not lead to unjustified import duty advantages.

The holder may request the discharge to be made in relation to the specific import or temporary export goods.

2. Where the goods under the arrangements are placed together with other goods and there is total destruction or irretrievable loss, the customs authorities may accept evidence produced by the holder indicating the actual quantity of goods under the arrangements which was destroyed or lost. Where it is not possible for the holder to produce such evidence, the amount of goods which has been destroyed or lost shall be established by reference to the proportion of goods of that type under the arrangements at the time when the destruction or loss occurred.

Article 521 U.K.

1. At the latest upon expiry of the period for discharge, irrespective of whether aggregation in accordance with Article 118(2), second subparagraph, of the Code is used or not:

  • in the case of inward processing (suspension system) or processing under customs control, the bill of discharge shall be supplied to the supervising office within 30 days;

  • in the case of inward processing (drawback system), the claim for repayment or remission of import duties must be lodged with the supervising office within six months.

Where special circumstances so warrant, the customs authorities may extend the period even if it has expired.

2. The bill or the claim shall contain the following particulars, unless otherwise determined by the supervising office:

(a) reference particulars of the authorisation;

(b) the quantity of each type of import goods in respect of which discharge, repayment or remission is claimed or the import goods entered for the arrangements under the triangular traffic system;

(c) the CN code of the import goods;

(d) the rate of import duties to which the import goods are liable and, where applicable, their customs value;

(e) the particulars of the declarations entering the import goods under the arrangements;

(f) the type and quantity of the compensating or processed products or the goods in unaltered state and the customs-approved treatment or use to which they have been assigned, including particulars of the corresponding declarations, other customs documents or any other document relating to discharge and periods for discharge;

(g) the value of the compensating or processed products if the value scale method is used for the purpose of discharge;

(h) the rate of yield;

(i) the amount of import duties to be paid or to be repaid or remitted and where applicable any compensatory interest to be paid. Where this amount refers to the application of Article 546, it shall be specified;

(j) in the case of processing under customs control, the CN code of the processed products and elements necessary to determine the customs value.

3. The supervising office may make out the bill of discharge.

Section 7 U.K. Administrative cooperation

Article 522 U.K.

The customs authorities shall communicate to the Commission in the cases, within the time-limit and in the format set out in Annex 70 the following information:

(a)

with regard to inward processing and processing under customs control:

(i)

authorisations issued;

(ii)

applications refused or authorisations annulled or revoked on the grounds of economic conditions not being fulfilled;

(b)

with regard to outward processing:

(i)

authorisations issued in accordance with Article 147(2) of the Code;

(ii)

applications refused or authorisations annulled or revoked on the grounds of economic conditions not being fulfilled.

The Commission shall make these particulars available to the customs administrations.

Article 523 U.K.

In order to make pertinent information available to other customs offices involved in the application of the arrangements, the following information sheets provided for in Annex 71 may be issued at the request of the person concerned or on the initiative of the customs authorities, unless the customs authorities agree other means of exchange of information:

(a)

for customs warehousing, the information INF8, in order to communicate the elements for assessment of the customs debt applicable to the goods before usual forms of handling have taken place;

(b)

for inward processing:

(i)

the information sheet INF1, for the communication of information on duty amounts, compensatory interest, security and commercial policy measures,

(ii)

the information sheet INF9, for the communication of information on compensating products to be assigned another customs approved treatment or use in triangular traffic,

(iii)

the information sheet INF5, for the communication to obtain duty relief for import goods, of information on prior exportation in triangular traffic,

(iv)

the information sheet INF7, for the communication of information permitting repayment or remission of duties under the drawback system;

(c)

for temporary importation, the information sheet INF6 in order to communicate the elements for assessment of the customs debt or of amounts of duties already levied for goods moved;

(d)

for outward processing, the information sheet INF2 in order to communicate information on temporary export goods in triangular traffic, in order to obtain partial or total relief for compensating products.

CHAPTER 2 U.K. Customs warehousing

Section 1 U.K. General provisions

Article 524 U.K.

For the purposes of this Chapter concerning agricultural products, ‘prefinanced goods’ means Community goods intended for export in the unaltered state which are the subject of the payment of an amount equal to an export refund before the goods are exported, where such payment is provided for in Council Regulation (EEC) No 565/80 (6) .

Article 525 U.K.

1. Where a customs warehouse is public, the following classification shall apply:

(a) type A, if the responsibility lies with the warehousekeeper;

(b) type B, if the responsibility lies with the depositor;

(c) type F, if the warehouse is operated by the customs authorities.

2. Where a customs warehouse is private and responsibility lies with the warehousekeeper, who is the same person as the depositor but not necessarily the owner of the goods, the following classification shall apply:

(a) type D, where release for free circulation is made by way of the local clearance procedure and may be granted on the basis of the nature, the customs value and the quantity of the goods to be taken into account at the time of their placing under the arrangements;

(b) type E, where the arrangements apply although the goods need not be stored in a place approved as a customs warehouse;

(c) type C, where neither of the special situations under points (a) and (b) applies.

3. An authorisation for a type E warehouse may provide for the procedures laid down for type D to be applied.

Section 2 U.K. Additional conditions concerning the granting of the authorisation

Article 526 U.K.

1. When granting the authorisation the customs authorities shall define the premises or any other location approved as a customs warehouse of type A, B, C or D. They may also approve temporary storage facilities as such types of warehouse or operate them as a type F warehouse.

2. A location may not be approved as more than one customs warehouse at the same time.

3. Where goods present a danger or are likely to spoil other goods or require special facilities for other reasons, authorisations may specify that they may only be stored in premises specially equipped to receive them.

4. Type A, C, D and E warehouses may be approved as victualling warehouses within the meaning of Article 40 of Commission Regulation (EC) No 800/99 (7) .

5. Single authorisations may be granted only for private customs warehouses.

Article 527 U.K.

1. Authorisations may be granted only if any intended usual forms of handling, inward processing or processing under customs control of the goods do not predominate over the storage of the goods.

2. Authorisations shall not be granted if the premises of customs warehouses or the storage facilities are used for the purpose of retail sale.

An authorisation may, however, be granted, where goods are retailed with relief from import duties:

(a) to travellers in traffic to third countries;

(b) under diplomatic or consular arrangements;

(c) to members of international organisations or to NATO forces.

3. For the purposes of the second indent of Article 86 of the Code, when examining whether the administrative costs of customs warehousing arrangements are disproportionate to the economic needs involved, customs authorities shall take account, inter alia , of the type of warehouse and the procedure which may be applied therein.

Section 3 U.K. Stock records

Article 528 U.K.

1. In warehouses of type A, C, D and E, the person designated to keep the stock records shall be the warehousekeeper.

2. In warehouses of type F, the operating customs office shall keep the customs records in place of stock records.

3. In type B warehouses, in place of stock records, the supervising office shall keep the declarations of entry for the arrangements.

Article 529 U.K.

1. The stock records shall at all times show the current stock of goods which are still under the customs warehousing arrangements. At the times laid down by the customs authorities, the warehousekeeper shall lodge a list of the said stock at the supervising office.

2. Where Article 112(2) of the Code applies, the customs value of the goods before carrying out usual forms of handling shall appear in the stock records.

3. Information on the temporary removal of goods and on goods in common storage in accordance with Article 534(2) shall appear in the stock records.

Article 530 U.K.

1. Where goods are entered for the type E warehouse arrangements, the entry in the stock records shall take place when they arrive at the holder's storage facilities.

2. Where the customs warehouse also serves as a temporary storage facility, the entry in the stock records shall take place at the time the declaration for the arrangements is accepted.

3. Entry in the stock records relating to discharge of the arrangements shall take place at the latest when the goods leave the customs warehouse or the holder's storage facilities.

Section 4 U.K. Other provisions concerning the operation of the arrangements

Article 531 U.K.

Non-Community goods may undergo the usual forms of handling listed in Annex 72.

Article 532 U.K.

Goods may be temporarily removed for a period not exceeding three months. Where circumstances so warrant, this period may be extended.

Article 533 U.K.

Applications for permission to carry out usual forms of handling or to remove goods temporarily from the customs warehouse shall be made in writing on a case by case basis to the supervising office. They must contain all particulars necessary to apply the arrangements.

Such permission may be granted as part of an authorisation to operate the warehousing arrangements. In this case the supervising office, in the manner it shall determine, shall be notified that such handling is to be carried out or the goods are to be temporarily removed.

Article 534 U.K.

1. Where Community goods are stored on the premises of a customs warehouse or the storage facilities used for goods under the warehousing arrangements, specific methods of identifying such goods may be laid down with a view, in particular, to distinguishing them from goods entered for the customs warehousing arrangements.

2. The customs authorities may permit common storage where it is impossible to identify at all times the customs status of each type of goods. Prefinanced goods shall be excluded from such permission.

Goods in common storage shall share the same eight-digit CN-code, the same commercial quality and the same technical characteristics.

3. For the purpose of being declared for a customs-approved treatment or use the goods in common storage, as well as, in particular circumstances, identifiable goods which fulfill the conditions of the second subparagraph of paragraph 2, may be deemed to be either Community goods or non-Community goods.

Application of the first subparagraph shall, however, not result in a given customs status being assigned to a quantity of goods greater than the quantity actually having that status which is stored at the customs warehouse or the storage facilities when the goods declared for a customs-approved treatment or use are removed.

Article 535 U.K.

1. Where operations of inward processing or processing under customs control are carried out on the premises of customs warehouses or in storage facilities, the provisions of Article 534 shall apply, mutatis mutandis , to the goods under these arrangements.

Where, however, these operations concern inward processing without equivalence or processing under customs control, the provisions of Article 534 on common storage shall not apply with regard to Community goods.

2. Entries in the records shall allow the customs authorities to monitor the precise situation of all goods or products under the arrangements at any time.

CHAPTER 3 U.K. Inward processing

Section 1 U.K. General provision

Article 536 U.K.

For the purposes of this Chapter:

(a)

‘ Prior exportation ’ means the system whereby compensating products obtained from equivalent goods are to be exported before the import goods are entered for the arrangements using the suspension system;

(b)

‘ Job processing ’ means any processing of import goods directly or indirectly placed at the disposal of the holder which is carried out according to specifications on behalf of a principal established in a third country, generally against payment of processing costs alone.

Section 2 U.K. Additional conditions concerning the granting of the authorisation

Article 537 U.K.

An authorisation shall be granted only where the applicant has the intention of re-exporting or exporting main compensating products.

Article 538 U.K.

An authorisation may also be granted for the goods referred to in the fourth indent of Article 114(2)(c) of the Code, with the exception of:

(a)

fuels and energy sources other than those needed for the testing of compensating products or for the detection of faults in import goods needing repair;

(b)

lubricants other than those needed for the testing, adjustment or withdrawal of compensating products;

(c)

equipment and tools.

Article 539 U.K.

[X41. The economic conditions] shall be deemed to be fulfilled except where the application concerns import goods mentioned in Annex 73.

[X42. However, the conditions] shall also be deemed to be fulfilled where an application concerns import goods mentioned in Annex 73, provided that:

(a) the application concerns:

(i)

operations involving goods of a non-commercial nature,

(ii)

a job processing contract,

(iii)

the processing of compensating products already obtained by processing under a previous authorisation the granting of which was subject to an examination of the economic conditions,

(iv)

usual forms of handling referred to in Article 531,

(v)

repair,

(vi)

the processing of durum wheat falling within CN code 1001 10 00 to produce pasta falling within CN codes 1902 11 00 and 1902 19 ; or

(b) the aggregate value of the import goods per applicant and per calendar year for each eight-digit CN code does not exceed 150 000 EUR; or

(c) in accordance with Article 11 of Council Regulation (EC) No 3448/93 (8) , import goods referred to under Part A of Annex 73 are concerned and the applicant presents a document issued by a competent authority permitting the entry of those goods for the arrangements, in the limits of a quantity determined on the basis of a supply balance.

Editorial Information

Article 540 U.K.

The authorisation shall specify the means and methods of identifying the import goods in the compensating products and lay down the conditions for the proper conduct of operations using equivalent goods.

Such methods of identification or conditions may include examination of the records.

Section 3 U.K. Provisions concerning the operation of arrangements

Article 541 U.K.

1. The authorisation shall specify whether and under which conditions equivalent goods referred to in Article 114(2)(e) of the Code and sharing the same eight-digit CN code, the same commercial quality and the same technical characteristics as the import goods may be used for the processing operations.

2. Equivalent goods may be allowed to be at a more advanced stage of manufacture than the import goods where the essential part of the processing with regard to these equivalent goods is carried out in the undertaking of the holder or in the undertaking where the operation is being carried out on his behalf, save in exceptional cases.

3. Special provisions, set out in Annex 74, shall apply in respect of the goods referred to in that Annex.

Article 542 U.K.

1. The authorisation shall specify the period for discharge. Where the circumstances so warrant, this period may be extended even when that originally set has expired.

2. Where the period for discharge expires on a specific date for all the goods placed under the arrangements in a given period, the authorisation may provide that the period for discharge shall be automatically extended for all goods still under the arrangements on this date. However, the customs authorities may require that such goods be assigned a new permitted customs-approved treatment or use within the period which they shall set.

3. Irrespective of whether or not aggregation is used or paragraph 2 is applied, the period for discharge for the following compensating products or goods in the unaltered state shall not exceed:

(a) four months in the case of milk and milk products referred to in Article 1 of Regulation (EC) No 1255/1999;

(b) two months in the case of slaughter without fattening of animals referred to in Chapter 1 of the CN;

(c) three months in the case of fattening (including slaughter where relevant) of animals which fall under CN codes 0104 and 0105 ;

(d) six months in the case of fattening (including slaughter where relevant) of other animals referred to in Chapter 1 of the CN;

(e) six months in the case of processing of meat;

(f) six months in the case of processing of other agricultural products of a kind eligible for advance payment of export refunds referred to in Article 1 of Regulation (EEC) No 565/80, and processed into products or goods referred to in Article 2(b) or (c) of the same Regulation.

Where successive processing operations are carried out or where exceptional circumstances so warrant, the periods may be extended on request, the total period not exceeding twelve months.

Article 543 U.K.

1. In the case of prior exportation the authorisation shall specify the period within which the non-Community goods must be declared for the arrangements, taking account of the time required for procurement and transport to the Community.

2. The period referred to in paragraph 1 shall not exceed:

(a) three months for goods subject to a common market organisation;

(b) six months for all other goods.

The period of six months may, however, be extended where the holder submits a reasoned request, provided that the total period does not exceed twelve months. Where the circumstances so warrant the extension may be allowed even after the original period has expired.

Article 544 U.K.

For the purposes of discharging the arrangements or the claim for repayment of import duties, the following shall be regarded as re-exportation or exportation:

(a)

the delivery of compensating products to persons who are eligible for relief from import duties pursuant to the Vienna Convention of 18 April 1961 on Diplomatic Relations, or to the Vienna Convention of 24 April 1963 on Consular Relations or other consular conventions, or the New York Convention of 16 December 1969 on Special Missions;

(b)

the delivery of compensating products to the armed forces of other countries stationed in the territory of a Member State, where that Member State grants special relief from import duties in accordance with Article 136 of Regulation (EEC) No 918/83;

(c)

the delivery of civil aircraft; however, the supervising office shall allow the arrangements to be discharged once import goods have been used for the first time for the manufacture, repair, modification or conversion of civil aircraft or parts thereof, on condition that the records of the holder are such as to make it possible to verify that the arrangements are being correctly applied and operated;

(d)

the delivery of spacecraft and related equipment; however, the supervising office shall allow the arrangements to be discharged once import goods have been used for the first time for the manufacture, repair, modification or conversion of satellites, their launch vehicules and ground station equipment and parts thereof that are an integral part of the systems, on condition that the records of the holder are such as to make it possible to verify that the arrangements are being correctly applied and operated;

(e)

disposal in accordance with the relevant provisions of secondary compensating products whose destruction under customs supervision is prohibited on environmental grounds; for these purposes, the holder shall prove that discharge of the arrangements in accordance with the normal rules is either impossible or uneconomic.

Section 4 U.K. Provisions concerning the operation of the suspension system

Article 545 U.K.

1. Use of equivalent goods for processing operations in accordance with Article 115 of the Code shall not be subject to the formalities for entry of goods for the arrangements.

2. The equivalent goods and compensating products made therefrom shall become non-Community goods and the import goods Community goods at the time of acceptance of the declaration discharging the arrangements.

However, where import goods are put on the market before the arrangements are discharged, they shall change their status at the time they are put on the market. In exceptional cases, where the equivalent goods are expected not to be present at that time, the customs authorities may allow, at the request of the holder, the equivalent goods to be present at a later time, to be determined by them and within a reasonable time.

3. In case of prior exportation:

  • compensating products shall become non-Community goods on acceptance of the export declaration on condition that the goods to be imported are entered for the arrangements;

  • import goods shall become Community goods at the time of their entry for the arrangements.

Article 546 U.K.

The authorisation shall specify whether compensating products or goods in the unaltered state may be released for free circulation without customs declaration, without prejudice to prohibitive or restrictive measures. In this case they shall be considered to have been released for free circulation, if they have not been assigned a customs-approved treatment or use on expiry of the period for discharge.

For the purposes of the first subparagraph of Article 218(1) of the Code, the declaration for release for free circulation shall be considered to have been lodged and accepted and release granted at the time of presentation of the bill of discharge.

The products or goods shall become Community goods when they are put on the market.

Article 547 U.K.

In case of release for free circulation of compensating products, boxes 15, 16, 34, 41 and 42 of the declaration shall refer to the import goods. Alternatively, relevant information may also be supplied by information sheet INF1 or any other document accompanying the declaration.

[F6Article 547a U.K.

The import duties to be charged under Article 121(1) of the Code on import goods eligible, at the time when the declaration of entry for the arrangements was accepted, for favourable tariff treatment by reason of their end-use shall be calculated at the rate corresponding to such end-use. This shall be allowed only if an authorisation for such end-use could have been granted and if the conditions attaching to the granting of favourable tariff treatment would have been fulfilled.]

Textual Amendments

Article 548 U.K.

1. The list of compensating products subject to the import duties appropriate to them in accordance with the first indent of Article 122(a) of the Code is in Annex 75.

2. Where compensating products other than those mentioned on the list referred to in paragraph 1 are destroyed, they shall be treated as if they were re-exported.

Article 549 U.K.

1. Where the compensating products or goods in the unaltered state are entered for one of the suspensive arrangements or introduced in a free zone of control type I within the meaning of Article 799 or in a free warehouse or placed in a free zone of control type II within the meaning of Article 799 enabling the arrangements to be discharged, the documents or records used for the said customs-approved treatment or use or any documents replacing them, shall contain one of the following indications:

  • Mercancías PA/S,

  • AF/S-varer,

  • AV/S-Waren,

  • Εμπορεύματα ET/A,

  • IP/S goods,

  • Marchandises PA/S,

  • Merci PA/S,

  • AV/S-goederen,

  • Mercadorias AA/S,

  • SJ/S-tavaroita,

  • AF/S-varor [F29,]

  • [F9Zboží AZS/P,

  • ST/P kaup,

  • IP/ATL preces,

  • LP/S prekės,

  • AF/F áruk,

  • Oġġetti PI/S,

  • Towary UCz/Z,

  • AO/O blago,

  • AZS/PS tovar [F31,] ]

  • [F10Стоки АУ/ОП,

  • Mărfuri PA/S [F32,] ]

  • [F11UP/O roba.]

2. Where import goods entered for the arrangements are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, either in the unaltered state or in the form of compensating products, are entered for one of the suspensive arrangements or introduced in a free zone of control type I within the meaning of Article 799 or in a free warehouse or placed in a free zone of control type II within the meaning of Article 799, the indication referred to in paragraph 1 shall be supplemented by one of the following:

  • Política comercial,

  • Handelspolitik,

  • Handelspolitik,

  • Εμπορική πολιτική,

  • Commercial policy,

  • Politique commerciale,

  • Politica commerciale,

  • Handelspolitiek,

  • Politica comercial,

  • Kauppapolitiikka,

  • Handelspolitik [F29,]

  • [F9Obchodní politika,

  • Kaubanduspoliitika,

  • Tirdzniecības politika,

  • Prekybos politika,

  • Kereskedelempolitika,

  • Politika kummerċjali,

  • Polityka handlowa,

  • Trgovinska politika,

  • Obchodná politika [F31,] ]

  • [F10Търговска политика,

  • Politică comercială [F32,] ]

  • [F11Trgovinska politika.]

Textual Amendments

Section 5 U.K. Provision concerning the operation of the drawback system

Article 550 U.K.

Where goods under the drawback system are assigned a customs-approved treatment or use referred to in Article 549(1), the indications required for that provision shall be the following:

  • Mercancías PA/R,

  • AF/T-varer,

  • AV/R-Waren,

  • Εμπορεύματα ET/E,

  • IP/D goods,

  • Marchandises PA/R,

  • Merci PA/R,

  • AV/T-goederen,

  • Mercadorias AA/D,

  • SJ/T-tavaroita,

  • AF/R-varor [F29,]

  • [F9Zboží AZS/N,

  • ST/T kaup,

  • IP/ATM preces,

  • LP/D prekės,

  • AF/V áruk,

  • Oġġetti PI/SR,

  • Towary UCz/Zw,

  • AO/P blago,

  • AZS/SV tovar [F31,] ]

  • [F10Стоки АУ/В,

  • Mărfuri PA/R [F32,] ]

  • [F11UP/P roba.]

Textual Amendments

CHAPTER 4 U.K. Processing under customs control

Article 551 U.K.

1. The arrangements for processing under customs control shall apply for goods the processing of which leads to products which are subject to a lower amount of import duties than that applicable to the import goods.

The arrangements shall also apply for goods which have to undergo operations to ensure their compliance with technical requirements for their release for free circulation.

2. Article 542(1) and (2) shall apply mutatis mutandis .

3. For the purposes of determining the customs value of processed products declared for free circulation, the declarant may choose any of the methods referred to in Article 30(2) (a), (b) or (c) of the Code or the customs value of the import goods plus the processing costs. [F46Processing costs means all costs incurred in making the processed products, including overheads and the value of any Community goods used.]

Textual Amendments

Article 552 U.K.

1. For the types of goods and operations mentioned in Annex 76, Part A, the economic conditions shall be deemed to be fulfilled.

For other types of goods and operations examination of the economic conditions shall take place.

2. For the types of goods and operations mentioned in Annex 76, Part B and not covered by Part A, the examination of the economic conditions shall take place in the Committee. Article 504(3) and (4) shall apply.

CHAPTER 5 U.K. Temporary importation

Section 1 U.K. General provisions

Article 553 U.K.

1. Animals, unless of negligible commercial value, born of animals placed under the arrangements are considered to be non-Community goods and placed themselves under those arrangements.

2. The customs authorities shall ensure that the total period for which the goods remain under the arrangements for the same purpose and under the responsibility of the same holder does not exceed 24 months, even where the arrangements were discharged by entry for another suspensive arrangement and subsequently entered again for temporary importation.

However, at the holder's request, they may extend this period for the time during which the goods are not used, in accordance with the conditions laid down by them.

3. For the purposes of Article 140(3) of the Code, exceptional circumstances means any event as a result of which the goods must be used for a further period in order to fulfil the purpose of the temporary importation operation.

4. Goods placed under the arrangements must remain in the same state.

Repairs and maintenance, including overhaul and adjustments or measures to preserve the goods or to ensure their compliance with the technical requirements for their use under the arrangements are admissible.

Article 554 U.K.

Temporary importation with total relief from import duties (hereinafter: ‘ total relief from import duties ’ ) shall only be granted in accordance with Articles 555 to 578.

Temporary importation with partial relief from import duties shall not be granted for consumable goods.

Section 2 U.K. Conditions for total relief from import duties

Subsection 1 U.K. Means of transport
Article 555 U.K.

1. For the purposes of this subsection:

[F5(a) ‘ commercial use ’ means the use of means of transport for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration;]

(b) ‘ private use ’ means the use other than commercial of a means of transport;

(c) ‘ internal traffic ’ means the carriage of persons or goods picked up or loaded in the customs territory of the Community for setting down or unloading at a place within that territory.

2. Means of transport include normal spare parts, accessories and equipment accompanying them.

Textual Amendments

Article 556 U.K.

Total relief from import duties shall be granted for pallets.

The arrangements shall also be discharged when pallets of the same type and substantially the same value are exported or re-exported.

Article 557 U.K.

1. Total relief from import duties shall be granted for containers where they have been durably marked in an appropriate and clearly visible place with the following information:

(a) the identity of the owner or operator shown by either his full name or an established identification, symbols such as emblems or flags being excluded;

(b) with the exception of swap bodies used for combined rail-road transport, the identification marks and numbers of the container, given by the owner or operator; its tare weight, including all its permanently fixed equipment;

(c) with the exception of containers used for transport by air, the country to which the container belongs, shown either in full or by means of the ISO alpha-2 country code provided for in International Standards ISO 3166 or 6346 or by the distinguishing initials used to indicate the country of registration of motor vehicles in international road traffic, or in numbers, in the case of swap bodies used for combined rail-road transport.

Where the application for authorisation is made in accordance with the first subparagraph of Article 497(3)(c), the containers shall be monitored by a person represented in the customs territory of the Community being able to communicate at all times their location and particulars of entry and discharge.

2. Containers may be used in internal traffic before being re-exported. However, they may be used only once during each stay in a Member State, for transporting goods loaded and intended to be unloaded within the territory of the same Member State, where the containers would otherwise have to make a journey unloaded within that territory.

3. Under the conditions of the Convention of Geneva of 21 January 1994 on Customs Treatment of Pool Containers used in International Transport, as approved by Council Decision 95/137/EC (9) , the customs authorities shall permit the arrangements to be discharged where containers of the same type or the same value are exported or re-exported.

Article 558 U.K.

1. Total relief from import duties shall be granted for means of road, rail, air, sea and inland waterway transport where they:

(a) are registered outside the customs territory of the Community in the name of a person established outside that territory; however, if the means of transport are not registered, the above condition may be deemed to be met where they are owned by a person established outside the customs territory of the Community;

(b) are used by a person established outside that territory, without prejudice to Articles 559, 560 and 561; and

(c) in the case of commercial use and with the exception of means of rail transport, are used exclusively for transport which begins or ends outside the customs territory of the Community; however, they may be used in internal traffic where the provisions in force in the field of transport, in particular those concerning admission and operations, so provide.

2. Where the means of transport referred to in paragraph 1 are rehired by a professional hire service established in the customs territory of the Community to a person established outside that territory, they must be re-exported within eight days of entry into force of the contract.

Article 559 U.K.

Persons established in the customs territory of the Community shall benefit from total relief from import duties where:

(a)

means of rail transport are put at the disposal of such persons under an agreement whereby each network may use the rolling stock of the other networks as its own;

(b)

a trailer is coupled to a means of road transport registered in the customs territory of the Community;

(c)

means of transport are used in connection with an emergency situation and their use does not exceed five days; or

(d)

means of transport are used by a professional hire firm for the purpose of re-exportation within a period not exceeding five days.

Article 560 U.K.

1. Natural persons established in the customs territory of the Community shall benefit from total relief from import duties where they privately use means of transport occasionally, on the instructions of the registration holder, this holder being in the customs territory at the time of use.

Such persons shall also benefit from total relief, for the private use of means of transport hired under a written contract, occasionally:

(a) to return to their place of residence in the Community;

(b) to leave the Community; or

(c) where this is permitted on a general level by the customs administrations concerned.

2. The means of transport shall be re-exported or returned to the hire service established in the customs territory of the Community within:

(a) five days of the entry into force of the contract in the case mentioned in paragraph 1(a);

(b) eight days of the entry into force of the contract in the case mentioned in paragraph 1(c).

The means of transport shall be re-exported within two days of the entry into force of the contract in the case mentioned under paragraph 1(b).

Article 561 U.K.

1. Total relief from import duties shall be granted where means of transport are to be registered under a temporary series in the customs territory of the Community, with a view to re-exportation in the name of one of the following persons:

(a) in the name of a person established outside that territory;

(b) in the name of a natural person established inside that territory where the person concerned is preparing to transfer normal residence to a place outside that territory.

In the case referred to in point (b), the means of transport must be exported within three months of the date of registration.

2. Total relief from import duties shall be granted where means of transport are used commercially or privately by a natural person established in the customs territory of the Community and employed by the owner of the means of transport established outside that territory or otherwise authorised by the owner.

Private use must have been provided for in the contract of employment.

Customs authorities may restrict the temporary importation of means of transport under this provision in the case of systematic use.

3. Total relief from import duties may in exceptional cases be granted where means of transport are commercially used for a limited period by persons established in the customs territory of the Community.

Article 562 U.K.

Without prejudice to other special provisions, the periods for discharge are the following:

(a)

for means of rail transport: 12 months;

(b)

for commercially used means of transport other than rail transport: the time required for carrying out the transport operations;

(c)

for means of road transport privately used:

  • by students: the period the student stays in the customs territory of the Community for the sole purpose of pursuing their studies;

  • by persons fulfilling assignments of a specified duration: the period this person stays in the customs territory of the Community for the sole purpose of fulfilling their assignment;

  • in other cases, including saddle or draught animals and the vehicles drawn by them: six months;

(d)

for privately used means of air transport: six months;

(e)

for privately used means of sea and inland waterway transport: 18 months.

Subsection 2 U.K. Personal effects and goods for sports purposes imported by travellers; welfare material for seafarers
Article 563 U.K.

Total relief from import duties shall be granted where personal effects reasonably required for the journey and goods for sports purposes are imported by a traveller as defined in Article 236(A)(1).

Article 564 U.K.

Total relief from import duties shall be granted for welfare materials for seafarers in the following cases:

(a)

where they are used on a vessel engaged in international maritime traffic;

(b)

where they are unloaded from such a vessel and temporarily used ashore by the crew;

(c)

where they are used by the crew of such a vessel in cultural or social establishments managed by non-profit-making organisations or in places of worship where services for seafarers are regularly held.

Subsection 3 U.K. Disaster relief material; medical, surgical and laboratory equipment; animals; goods for use in frontier zones
Article 565 U.K.

Total relief from import duties shall be granted for disaster relief material where it is used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Community and intended for state bodies or bodies approved by the competent authorities.

Article 566 U.K.

Total relief from import duties shall be granted where medical, surgical and laboratory equipment is dispatched on loan at the request of a hospital or other medical institution which has urgent need of such equipment to make up for the inadequacy of its own facilities and where it is intended for diagnostic or therapeutic purposes.

Article 567 U.K.

Total relief from import duties shall be granted for animals owned by a person established outside the customs territory of the Community.

It shall be granted for the following goods intended for activities in keeping with the particularities of the frontier zone as defined by the provisions in force:

(a)

equipment owned by a person established in the frontier zone adjacent to the frontier zone of temporary importation and used by a person established in that adjacent frontier zone;

(b)

goods used for the building, repair or maintenance of infrastructure in such a frontier zone under the responsibility of public authorities.

Subsection 4 U.K. Sound, image or data carrying media, publicity material; professional equipment; pedagogic material and scientific equipment
Article 568 U.K.

Total relief from import duties shall be granted for goods:

(a)

carrying sound, image or data processing information for the purpose of presentation prior to commercialisation, or free of charge, or for provision with a sound track, dubbing or copying; or

(b)

exclusively used for publicity purposes.

Article 569 U.K.

1. Total relief from import duties shall be granted where professional equipment is:

(a) owned by a person established outside the customs territory of the Community;

(b) imported either by a person established outside the customs territory of the Community or by an employee of the owner, the employee may be established in the customs territory of the Community; and

(c) used by the importer or under their supervision, except in cases of audiovisual co-productions.

[F511a. Total relief from import duties shall be granted for portable musical instruments temporarily imported by a traveller as defined in Article 236(A) with the intention of using them as professional equipment.]

2. Total relief shall not be granted where equipment is to be used for the industrial manufacture or packaging of goods or, except in the case of hand tools, for the exploitation of natural resources, for the construction, repair or maintenance of buildings or for earth moving and like projects.

Textual Amendments

Article 570 U.K.

Total relief from import duties shall be granted where pedagogic material and scientific equipment are:

(a)

owned by a person established outside the customs territory of the Community;

(b)

imported by public or private scientific, teaching or vocational training establishments which are essentially non-profit making and exclusively used in teaching, vocational training or scientific research under their responsibility;

(c)

imported in reasonable numbers, having regard to the purpose of the importation; and

(d)

not used for purely commercial purposes.

Subsection 5 U.K. Packings; moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles; special tools and instruments; goods to carry out tests or subject to tests; samples; replacement means of production
Article 571 U.K.

Total relief from import duties shall be granted where packings:

(a)

if imported filled, are intended for re-exportation whether empty or filled;

(b)

if imported empty, are intended for re-exportation filled.

Packings are not to be used in internal traffic, except with a view to the export of goods. In the case of packings imported filled, this shall apply only from the time that they are emptied of their contents.

Article 572 U.K.

1. Total relief from import duties shall be granted where moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles are:

(a) owned by a person established outside the customs territory of the Community; and

(b) used in manufacturing by a person established in the customs territory of the Community and at least 75 % of the production resulting from their use is exported.

2. Total relief from import duties shall be granted for special tools and instruments where the goods are:

(a) owned by a person established outside the customs territory of the Community; and

(b) made available free of charge to a person established in the customs territory of the Community for the manufacture of goods which are to be exported in their entirety.

Article 573 U.K.

Total relief from import duties shall be granted for the following goods:

(a)

goods subjected to tests, experiments or demonstrations;

(b)

goods imported, subject to satisfactory acceptance tests in connection with a sales contract containing the provisions of the satisfactory acceptance tests and subjected to those tests;

(c)

goods used to carry out tests, experiments or demonstrations without financial gain.

For the goods referred to in point (b), the period for discharge is six months.

Article 574 U.K.

Total relief from import duties shall be granted where samples are imported in reasonable quantities and solely used for being shown or demonstrated in the customs territory of the Community.

Article 575 U.K.

Total relief from import duties shall be granted where replacement means of production are temporarily made available to a customer by a supplier or repairer, pending the delivery or repair of similar goods.

The period for discharge is six months.

Subsection 6 U.K. Goods for events or for sale
Article 576 U.K.

1. Total relief from import duties shall be granted for goods to be exhibited or used at a public event not purely organised for the commercial sale of the goods, or obtained at such events from goods placed under the arrangements.

In exceptional cases, the competent customs authorities may authorise the arrangements for other events.

2. Total relief from import duties shall be granted for goods for approval where they cannot be imported as samples and the consignor for his part wishes to sell the goods and the consignee may decide to purchase them after inspection.

The period for discharge is two months.

3. Total relief from import duties shall be granted for the following:

(a) works of art, collectors' items and antiques as defined in ‘ Annex I ’ of Directive 77/388/EEC, imported for the purposes of exhibition, with a view to possible sale;

(b) goods other than newly manufactured ones imported with a view to their sale by auction.

Subsection 7 U.K. Spare parts, accessories and equipment; other goods
Article 577 U.K.

Total relief from import duties shall be granted where spare parts, accessories and equipment are used for repair and maintenance, including overhaul, adjustments and preservation of goods entered for the arrangements.

Article 578 U.K.

Total relief from import duties may be granted where goods other than those listed in Articles 556 to 577 or not complying with the conditions of these Articles, are imported:

(a)

occasionally and for a period not exceeding three months; or

(b)

in particular situations having no economic effect.

Section 3 U.K. Provisions concerning the operation of the arrangements

Article 579 U.K.

Where personal effects, goods imported for sports purposes or means of transport are declared orally or by any other act for entry of the arrangements, customs authorities may require a written declaration when a high amount of import duties is at stake or a serious risk of non-compliance with obligations of the arrangements exists.

Article 580 U.K.

1. Declarations for entry for the arrangements using ATA/CPD carnets shall be accepted if they are issued in a participating country and endorsed and guaranteed by an association forming part of an international guarantee chain.

Unless otherwise provided for by bilateral or multilateral agreements, ‘ participating country ’ means a contracting party to the ATA Convention, or to the Istanbul Convention having accepted the Customs Cooperation Council recommendations of 25 June 1992 concerning acceptance of the ATA Carnet and the CPD Carnet for the temporary admission procedure.

2. Paragraph 1 shall apply only if the ATA/CPD carnets:

(a) relate to goods and uses covered by those Conventions or agreements;

(b) are certified by the customs authorities in the appropriate section of the cover page; and

(c) are valid throughout the customs territory of the Community.

The ATA/CPD carnet shall be presented at the office of entry into the customs territory of the Community, except where this office is unable to check the fulfilment of the conditions for the procedure.

3. [F30Articles 457c, 457d] and 458 to 461 apply mutatis mutandis for goods placed under the arrangements and covered by ATA carnets.

Textual Amendments

Article 581 U.K.

1. Without prejudice to the special guarantee systems for ATA/CPD carnets, entry for the arrangements by written declaration shall be subject to the provision of security, except in the cases referred to in Annex 77.

2. In order to facilitate control of the arrangements, the customs authorities may require records to be kept.

Article 582 U.K.

1. Where goods placed under the arrangements in accordance with Article 576 are discharged by their entry for free circulation, the amount of the debt shall be determined on the basis of the elements of assessment appropriate to these goods at the moment of acceptance of the declaration for free circulation.

Where goods placed under the arrangements in accordance with Article 576 are put on the market, they shall be considered as presented to customs when they are declared for release for free circulation before the end of the period for discharge.

2. For the purposes of discharging the arrangements in respect of goods referred to in Article 576(1), their consumption, destruction or distribution free of charge to the public at the event shall be considered as re-exportation, provided their quantity corresponds to the nature of the event, the number of visitors and the extent of the holder's participation therein.

The first subparagraph shall not apply to alcoholic beverages, tobacco goods or fuels.

Article 583 U.K.

Where the goods placed under the arrangements are entered for one of the suspensive arrangements or introduced in a free zone of control type I within the meaning of Article 799 or in a free warehouse or placed in a free zone of control type II within the meaning of Article 799, enabling temporary importation to be discharged, the documents other than ATA/CPD carnets or records used for the said customs-approved treatment or use or any document replacing them shall contain one of the following indications:

  • Mercancías IT,

  • MI-varer,

  • VV-Waren,

  • Εμπορεύματα ΠΕ,

  • ΤA goods,

  • Marchandises ΑΤ,

  • Merci ΑΤ,

  • TI-goederen,

  • Mercadorias IT,

  • VM-tavaroita,

  • TI-varor [F29,]

  • [F9Zboží DP,

  • AI kaup,

  • PI preces,

  • LĮ prekės,

  • IB áruk,

  • Oġġetti TA,

  • Towary OCz,

  • ZU blago,

  • DP tovar [F31,] ]

  • [F10Стоки от ВВ,

  • Mărfuri AT [F32,] ]

  • [F11PU roba.]

Textual Amendments

Article 584 U.K.

For means of rail transport used jointly under an agreement, the arrangements shall also be discharged when means of rail transport of the same type or the same value as those which were put at the disposal of a person established in the customs territory of the Community are exported or re-exported.

CHAPTER 6 U.K. Outward processing

Section 1 U.K. Additional conditions concerning the granting of the authorisation

Article 585 U.K.

1. Except where indications to the contrary exist, the essential interests of Community processors shall be deemed not to be seriously harmed.

2. Where an application for authorisation is made by a person who exports the temporary export goods without arranging for the processing operations, the customs authorities shall conduct a prior examination of the conditions set out in Article 147(2) of the Code on the basis of supporting documents. Articles 503 and 504 shall apply mutatis mutandis .

Article 586 U.K.

1. The authorisation shall specify the means and methods to establish that the compensating products have resulted from processing of the temporary export goods or to verify that the conditions for using the standard exchange system are met.

Such means and methods may include the use of the information document set out in Annex 104 and the examination of the records.

2. Where the nature of the processing operations does not allow it to be established that the compensating products have resulted from the temporary export goods, the authorisation may nevertheless be granted in duly justified cases, provided the applicant can offer sufficient guarantees that the goods used in the processing operations share the same eight-digit CN code, the same commercial quality and the same technical characteristics as the temporary export goods. The authorisation shall lay down the conditions for using the arrangements.

Article 587 U.K.

Where the arrangements are requested for repair, the temporary export goods must be capable of being repaired and the arrangements shall not be used to improve the technical performance of the goods.

Section 2 U.K. Provisions concerning the operation of the arrangements

Article 588 U.K.

1. The authorisation shall specify the period for discharge. Where the circumstances so warrant, this period may be extended even when that originally set has expired.

2. Article 157(2) of the Code applies, even after the original period has expired.

Article 589 U.K.

1. The declaration entering the temporary export goods for the arrangements shall be made in accordance with the provisions laid down for exportation.

2. In the case of prior importation, the documents accompanying the declaration for free circulation shall include a copy of the authorisation unless such authorisation is applied for in accordance with Article 497(3)(d). Article 220(3) applies mutatis mutandis .

Section 3 U.K. Provisions concerning the calculation of the duty relief

Article 590 U.K.

1. For the calculation of the amount to be deducted, no account shall be taken of anti-dumping duties and countervailing duties.

Secondary compensating products that constitute waste scrap, residues, offcuts and remainders shall be deemed to be included.

2. In determining the value of the temporary export goods in accordance with one of the methods referred to in the second subparagraph of Article 151(2) of the Code, the loading, transport, and insurance costs for the temporary export goods to the place where the processing operation or the last such operation took place shall not be included in:

(a) the value of the temporary export goods which is taken into account when determining the customs value of the compensating products in accordance with Article 32(1)(b)(i) of the Code; or

(b) the processing costs, where the value of the temporary export goods cannot be determined in accordance with Article 32(1)(b)(i) of the Code.

The loading, transport and insurance costs for the compensating products from the place where the processing operation or the last processing operation took place to the place of their entry into the customs territory of the Community shall be included in the processing costs.

Loading, transport and insurance costs shall include:

(a) commissions and brokerage, except buying commissions;

(b) the cost of containers not integral to the temporary export goods;

(c) the cost of packing, including labour and materials;

(d) handling costs incurred in connection with transport of the goods.

Article 591 U.K.

Partial relief from import duties by taking the cost of the processing operation as the basis of the value for duty shall be granted on request.

[F30Customs authorities shall refuse the calculation of partial relief from import duties under this provision if before the compensating products are released for free circulation it is established that the sole object of the release for free circulation at a zero duty rate of the temporary export goods, which are not of Community origin within the meaning of Title II, Chapter 2, Section 1, of the Code, was to benefit from partial relief under this provision.]

[X4Articles 29 to 35 of the Code shall apply mutatis mutandis to the processing costs which shall not take into account the temporary export goods.]

Editorial Information

Textual Amendments

Article 592 U.K.

In the case of undertakings frequently carrying out processing operations under an authorisation not covering repair, the customs authorities may, on request of the holder, set an average rate of duty applicable to all those operations (aggregated discharge).

This rate shall be determined for each period not exceeding twelve months and shall apply provisionally for compensating products released for free circulation during that period. At the end of each period, the customs authorities shall make a final calculation and, where appropriate, apply the provisions of Article 220(1) or Article 236 of the Code.]

[ X5. . . . .]

Editorial Information

Textual Amendments

TITLE IVU.K. [F52IMPLEMENTING PROVISIONS RELATING TO EXPORTATION]

[F41CHAPTER 1 U.K. General provisions for customs declarations

Article 592a U.K.

Articles 592b to 592f shall not apply to the following goods:

(a)

electrical energy;

(b)

goods leaving by pipeline;

(c)

letters, postcards, printed matter, including on electronic medium;

(d)

goods moved under the rules of the Universal Postal Union Convention;

(e)

[F53goods for which a customs declaration made by any other act is permitted in accordance with Articles 231, 232(2) and 233 with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009, pallets, containers, and means of road, rail, air, sea and inland waterway transport;]

(f)

goods contained in travellers’ personal luggage;

(g)

[F53goods for which an oral declaration is permitted in accordance with Articles 226, 227 and 229(2) with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009, pallets, containers, and means of road, rail, air, sea and inland waterway transport;]

(h)

goods covered by ATA and CPD Carnets;

(i)

goods moved under cover of the form 302 provided for under the Convention between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 ;

(j)

[F54goods carried on board vessels of regular shipping services, duly certified in accordance with Article 313b; and goods on vessels or aircraft moving between Community ports or airports without any intervening call at any port or airport outside the customs territory of the Community;]

(k)

[F55weapons and military equipment brought out of the customs territory of the Community by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities;

(l)

[F53the following goods brought out of the customs territory of the Community directly to drilling or production platforms or wind turbines operated by a person established in the customs territory of the Community:

(i)

goods to be used for the construction, repair, maintenance or conversion of such platforms or wind turbines;

(ii)

goods to be fitted to or used to equip the said platforms or wind turbines;

(iii)

provisions to be used or consumed on the said platforms or wind turbines;]

(m)

goods in a consignment the intrinsic value of which does not exceed EUR 22 provided that the customs authorities accept, with the agreement of the economic operator, to carry out risk analysis using the information contained in, or provided by, the system used by the economic operator;]

(n)

[F56goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961 , the Vienna Convention on consular relations of 24 April 1963 or other consular conventions, or the New York Convention of 16 December 1969 on special missions;

(o)

goods which are supplied for incorporation as parts of or accessories in vessels and aircraft, motor fuels, lubricants and gas necessary for the operation of the vessels or aircraft, foodstuffs, and other items to be consumed or sold on board;

(p)

goods destined for territories within the customs territory of the Community where Directive 2006/112/EC or Directive 2008/118/EC does not apply, and goods dispatched from these territories to another destination in the customs territory of the Community, as well as goods dispatched from the customs territory of the Community to Heligoland, the Republic of San Marino and the Vatican City State.]

Textual Amendments

Article 592b U.K.

1. Whenever goods leaving the customs territory of the Community are covered by a customs declaration, this customs declaration shall be lodged at the competent customs office by the following deadlines:

(a) in the case of maritime traffic:

(i)

for containerised cargo, other than where point (iii) or (iv) applies, at least 24 hours before the goods are loaded onto the vessel on which they are to leave the customs territory of the Community;

(ii)

[F54for bulk/break bulk cargo, other than where point (iii) or (iv) applies, at least four hours before leaving the port in the customs territory of the Community;]

(iii)

for movement between the customs territory of the Community with the exception of the French overseas departments, the Azores, Madeira or the Canary Islands and Greenland, the Faeroe Islands, Ceuta, Melilla, Norway, Iceland, ports on the Baltic Sea, the North Sea, the Black Sea, the Mediterranean or all ports of Morocco, at least two hours before leaving the port in the customs territory of the Community;

(iv)

for movement, in cases other than those covered under point (iii), between the French overseas departments, the Azores, Madeira, the Canary Islands and territories outside the customs territory of the Community, where the duration of the voyage is less than 24 hours, at least two hours before leaving the port in the customs territory of the Community.

(b) in the case of air traffic, at least 30 minutes prior to departure from an airport in the customs territory of the Community;

(c) in the case of rail and inland waters traffic, at least two hours prior to departure from the customs office of exit;

(d) in the case of road traffic, at least one hour prior to departure from the customs office of exit;

[F57((e)] F57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) in cases where Regulation (EC) No 800/1999 applies, according to the rules of that Regulation.

[F532. Where the customs declaration is not lodged by use of a data processing technique, the time limits laid down in points (a)(iii) and (iv), (b), (c) and (d) of paragraph 1 shall be at least four hours.]

3. If the customs authorities’ computerised system is temporarily not functioning, the deadlines provided for in paragraph 1 shall still apply.

Textual Amendments

Article 592c U.K.

1. In the case of inter-modal transportation, where goods are transferred from one means of transport to another for transport out of the customs territory of the Community, the time limit for submission of the declaration shall correspond to the time limit applicable to the means of transport leaving the customs territory of the Community, as specified in Article 592b.

2. In the case of combined transportation, where the active means of transport crossing the border is only transporting another active means of transport, the time limit for the lodging of the declaration shall correspond to the time limit applicable to the active means of transport crossing the border, as specified in Article 592b.

Article 592d U.K.

1. The deadlines laid down in Articles 592b and 592c shall not apply where international agreements between the Community and third countries require the exchange of customs declaration data by deadlines different from those referred to in those Articles.

2. The time limit shall not, in any event, be reduced below the period required for completion of risk analysis before the goods leave the customs territory of the Community.

Article 592e U.K.

1. The competent customs office shall, upon receipt of the customs declaration, carry out appropriate risk analysis and customs controls, prior to release of the goods for exportation.

2. Goods may be released as soon as the risk analysis has been carried out and the results allow such a release.

Article 592f U.K.

1. Where it is found that goods presented to customs are not covered by a customs declaration containing the particulars necessary for the exit summary declaration, the person who brings the goods, or who assumes responsibility for the carriage of the goods out of the customs territory of the Community, shall lodge a customs declaration or an exit summary declaration immediately.

2. If the declarant lodges a customs declaration after the deadlines provided for in Articles 592b and 592c, this shall not preclude application of penalties laid down in the national legislation.

[F54Article 592g U.K.

Where goods covered by an exemption, under [F53Article 592a(c) to (p)] , from the requirement to lodge a customs declaration by the time limits set out in Articles 592b and 592c, are brought out of the customs territory of the Community, risk analysis shall be carried out upon presentation of the goods, where available on the basis of the customs declaration covering these goods.] ]

Textual Amendments

[F52CHAPTER 2 U.K. Permanent exportation]

[F56Article 786 U.K.

1. The export procedure, within the meaning of Article 161(1) of the Code, shall be used where Community goods are to be brought to a destination outside the customs territory of the Community.

2. The formalities concerning the export declaration laid down in this Chapter shall also be used in cases:

(a) where Community goods are to move to and from territories within the customs territory of the Community where Directive 2006/112/EC or Directive 2008/118/EC does not apply;

(b) where Community goods are delivered tax exempt as aircraft and ship supplies, regardless of the destination of the aircraft or ship.

However, in the cases referred to under points (a) and (b), it shall not be necessary to include in the export declaration the particulars for an exit summary declaration set out in Annex 30A.]

Textual Amendments

[F41Article 787 U.K.

1. Export declarations shall comply with the provisions relating to structure and particulars set out in this Chapter, Articles 279 to 289, Annex 37 and Annex 30A. They shall be lodged at the competent customs office using a data-processing technique.

[F392. Where the custom authorities' computerised system is not functioning or where the electronic application of the person lodging an export declaration is not functioning, the customs authorities shall accept a paper-based export declaration provided that it is made in one of the following ways:

(a) using a form corresponding to the specimen set out in Annexes 31 to 34 complemented by a Security and Safety Document corresponding to the specimen set out in Annex 45i and a Security and safety List of Items corresponding to the specimen set out in Annex 45j;

(b) using an Export/Security Single Administrative Document corresponding to the specimen set out in Annex 45k and an Export/Security List of Items corresponding to the specimen set out in Annex 45l.

The form shall contain the minimum list of data set out in Annex 37 and in Annex 30A for the export procedure.]

3. The customs authorities shall establish, in agreement with each other, the procedure to be followed in the cases referred to in point (a) of paragraph 2.

4. The use of a paper-based export declaration referred to in paragraph 2(b) shall be subject to the approval of the customs authorities.

5. Where the goods are exported by travellers who have no direct access to the customs’ computerised system and so have no means of lodging the export declaration using a data processing technique at the office of export, the customs authorities shall authorise the traveller to use a paper-based customs declaration made on a form corresponding to the specimen set out in Annexes 31 to 34 and containing the minimum list of data set out in Annex 37 and Annex 30A for the export procedure.

6. In the cases referred to in paragraphs 4 and 5 of this Article, the customs authorities shall ensure that the requirements of Articles 796a to 796e are met.]

Textual Amendments

Article 788U.K.

1.The exporter, within the meaning of Article 161 (5) of the Code, shall be considered to be the person on whose behalf the export declaration is made and who is the owner of the goods or has a similar right of disposal over them at the time when the declaration is accepted.

2.Where ownership or a similar right of disposal over the goods belongs to a person established outside the Community pursuant to the contract on which the export is based, the exporter shall be considered to be the contracting party established in the Community.

Article 789U.K.

In cases involving sub-contracting, the export declaration may also be lodged at the customs office responsible for the place where the sub-contractor is established.

Article 790U.K.

Where, for administrative reasons, the first sentence of Article 161 (5) of the Code cannot be applied, the declaration may be lodged with any customs office, in the Member State concerned, which is competent for the operation in question.

Article 791U.K.

1.Where there are duly justified good reasons, an export declaration may be accepted:

  • at a customs office other than that referred to in the first sentence of Article 161 (5) of the Code,

    or

  • at a customs office other than that referred to in Article 790.

In this case, controls relating to the application of prohibitions and restrictions shall take account of the special nature of the situation.

F402.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F52Article 792 U.K.

1. Without prejudice to Article 207, where the export declaration is made on the basis of the single administrative document, Copies 1, 2 and 3 shall be used. The customs office where the export declaration has been lodged shall stamp Box A and, where appropriate, complete Box D.

On granting release of the goods, this customs office shall retain Copy 1, send Copy 2 to the statistical office of the Member State of the customs office of export and, where Articles 796a to 796e do not apply, return Copy 3 to the person concerned.

2. Where the export declaration is processed at the customs office of export using a data processing technique, Copy 3 of the single administrative document may be replaced by an accompanying document printed out from the customs authority's computerised system. This document shall contain at least the data required for the export accompanying document referred to in Article 796a.

The customs authorities may authorise the declarant to print out the accompanying document from his computerised system.

3. When the entire export operation is carried out on the territory of one Member State, that Member State may waive the use of Copy 3 of the single administrative document or the export accompanying document, provided that the requirements of Article 182b(2) of the Code are met.

4. Without prejudice to Articles 796a to 796e, where the customs rules provide for another document to replace Copy 3 of the single administrative document, the provisions of this Chapter shall apply, mutatis mutandis , to that other document.]

[F41Article 792a U.K.

1. Where goods released for export do not leave the customs territory of the Community, the exporter or the declarant shall immediately inform the customs office of export. Where applicable, Copy 3 of the single administrative document shall be returned to that office. [F58 The customs office of export shall invalidate the export declaration.]

2. Where, in the cases referred to in [F53point (b) of the second subparagraph of Article 793(2)] or Article 793b, a change in the transport contract has the effect of terminating inside the customs territory of the Community a transport operation which should have terminated outside it, the companies or authorities in question may only carry out the amended contract with the agreement of the customs office referred to in point (b) of the second subparagraph of Article 793(2) or, in the case of a transit operation, the office of departure. Copy 3 of the export declaration shall be returned to the customs office of export and the declaration shall be invalidated by that office.

Textual Amendments

[F54Article 792b U.K.

Articles 796da and 796e shall apply mutatis mutandis in cases where a paper-based export declaration has been lodged.] ]

Textual Amendments

[F52Article 793 U.K.

1. Copy 3 of the single administrative document or the accompanying document referred to in Article 792(2) and the goods released for export shall be presented together to customs at the customs office of exit.

2. The customs office of exit shall be the last customs office before the goods leave the customs territory of the Community.

By way of derogation from the first subparagraph, the customs office of exit shall be one of the following:

(a) in the case of goods leaving by pipeline and of electrical energy, the office designated by the Member State where the exporter is established;

(b) the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Community by the railway companies, the postal authorities, the airlines or the shipping companies, provided that the following conditions are met:

(i)

the goods are to leave the customs territory of the Community by rail, post, air or sea;

(ii)

the declarant or his representative requests that the formalities referred to in Article 793a(2), or in Article 796e(1), be carried out at that office.

[F563. In the cases referred to in point (b) of the second subparagraph of paragraph 2, where goods taken over under a single transport contract arrive at the customs office at the actual point of exit from the customs territory of the Community, the carrier shall, on request, make available to that office one of the following:

(a) the movement reference number of the export declaration where available; or

(b) a copy of the single transport contract or the export declaration for the goods concerned; or

(c) the unique consignment reference number or the transport document reference number and the number of packages and, if containerised, the equipment identification number; or

(d) information concerning the single transport contract or the transport of the goods out of the customs territory of the Community contained in the data processing system of the person taking over the goods or another commercial data processing system.] ]

Textual Amendments

[F41Article 793a U.K.

1. The customs office of exit shall carry out appropriate risk-based controls prior to the exit of the goods from the customs territory of the Community, primarily to ensure that the goods presented correspond to those declared. The customs office of exit shall supervise the physical exit of the goods.

Where the export declaration has been lodged at an office other than the customs office of exit, and the particulars have been transmitted in accordance with Article 182b(2) of the Code, the customs office of exit may take account of the results of any control carried out by that other office.

2. Where the declarant enters ‘ RET-EXP ’ in Box 44, or the code 30400 , or otherwise indicates his wish to have Copy 3 returned to him, the customs office of exit shall certify the physical exit of the goods by means of an endorsement on the back of that copy.

It shall give that copy to the person who presented it or to an intermediary specified in it and established in the district of the customs office of exit, for the purposes of returning it to the declarant.

The endorsement shall take the form of a stamp showing the name of the customs office of exit and the date of exit of the goods.

3. In the case of split exportation via the same customs office of exit, the endorsement shall be given only for those goods which are actually exported.

In the case of split exportation via several different customs offices of exit, the customs office of export, or the customs office of exit where the original of Copy 3 is presented shall, upon receiving a duly substantiated request, certify a copy of Copy 3 for each part of the goods, with a view to it being presented to another customs office of exit.

In the cases referred to in the first and second subparagraph, the original of Copy 3 shall be annotated accordingly.

4. When the entire export operation is carried out on the territory of one Member State, that Member State may provide for the non-endorsement of Copy 3. In this case the Copy 3 shall not be returned to the declarant.

5. Where the customs office of exit establishes that goods are missing, it shall annotate the copy of the export declaration presented and inform the customs office of export.

Where the customs office of exit establishes that there are goods in excess, it shall refuse exit to these goods until the export formalities have been completed.

When the customs office of exit establishes a discrepancy in the nature of the goods, it shall refuse exit to these goods until the export formalities have been completed, and shall also inform the customs office of export.

F576.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Article 793b U.K.

1. In the case of goods brought out of the customs territory of the Community or sent to a customs office of exit under a transit procedure, the office of departure shall endorse Copy 3 in accordance with Article 793a(2) and return it to the person referred to in that Article.

Where an accompanying document is required, it shall also be endorsed with the word ‘ Export ’ . Reference shall be made to the accompanying document on Copy 3 of the export declaration and vice versa.

The first and second subparagraphs of this Article shall not apply where presentation of the goods at the office of departure as referred to in Article 419(4) and (7) and Article 434(6) and (9) is dispensed with.

2. The endorsement and return of the Copy 3 referred to in the first subparagraph of paragraph 1 of this Article shall also apply to goods released for export which are not placed under a transit procedure but are sent to a customs office of exit included in a single manifest transit declaration provided for by Article 445 or Article 448 and identified in accordance with Article 445(3)(e) or Article 448(3)(e).

3. The customs office of exit shall control the physical exit of the goods.]

Textual Amendments

F57Article 793cU.K.

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

Textual Amendments

Article 794U.K.

1.Goods not subject to prohibition or restriction and not exceeding ECU 3 000 in value per consignment and per declarant may be declared at the customs office of exit.

Member States may provide that this provision shall not apply when the person making the export declaration is acting as a professional customs agent on behalf of others.

2.Oral declarations may be made only at the customs office of exit.

[F52Article 795 U.K.

1. Where goods have left the customs territory of the Community without an export declaration, such declaration shall be lodged retrospectively by the exporter at the customs office competent for the place where he is established.

Article 790 shall apply.

Acceptance of this declaration by the customs authorities shall be subject to provision by the exporter of one of the following:

(a) reference to the exit summary declaration;

(b) sufficient evidence concerning the nature and quantity of the goods, and the circumstances under which they left the customs territory of the Community.

That office shall also, if the declarant so requests, provide the exit certification referred to in Article 793a(2) or in Article 796e(1).

2. Retrospective acceptance of the export declaration by the customs authorities shall not preclude the application of either of the following:

(a) penalties under national legislation;

(b) the consequences of measures under the common agricultural or commercial policy.]

F40Article 796U.K.

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Textual Amendments

[F41CHAPTER 3 U.K. Exchange of export data between customs authorities using information technology and computer networks

Article 796a U.K.

1. The customs office of export shall authorise release of the goods by issuing the export accompanying document to the declarant. The export accompanying document shall correspond to the specimen and notes in [F39Annex 45g] .

2. Where an export consignment consists of more than one item, the export accompanying document shall be supplemented by a list of items corresponding to the specimen and notes in [F39Annex 45h] . It shall form an integral part of the export accompanying document.

3. Where authorised, the export accompanying document may be printed out from the computerised system of the declarant.

Textual Amendments

Article 796b U.K.

1. On release of the goods, the customs office of export shall transmit particulars of the export movement to the declared customs office of exit using the ‘ Anticipated export record ’ message. This message shall be based on data derived from the export declaration and supplemented as appropriate by the customs authorities.

2. Where goods are to be moved to more than one office of exit as more than one consignment, each individual consignment shall be covered by an individual ‘ Anticipated export record ’ message and an individual export accompanying document.

Article 796c U.K.

The customs authorities may require notification of the arrival of the goods at the customs office of exit to be communicated to them electronically. In this case it shall not be necessary for the export accompanying document be physically presented to the customs authorities but shall be retained by the declarant.

[F53Such notification shall contain the movement reference number of the export declaration.]

Textual Amendments

Article 796d U.K.

[F531. Without prejudice to point (b) of the second subparagraph of Article 793(2), the customs office of exit shall satisfy itself that the goods presented correspond to those declared and shall supervise the physical exit of the goods from the customs territory of the Community. Any examination of the goods shall be carried out by the customs office of exit using the ‘ anticipated export record ’ message received from the customs office of export as a basis for such examination.

In order to allow for customs supervision where goods are unloaded from a means of transport and handed over to another person holding the goods, and loaded to another means of transport that will carry the goods out of the customs territory of the Community following presentation at the customs office of exit, the following provisions shall apply:

(a) At the latest when handing over the goods the holder shall advise the next holder of the goods of the unique consignment reference number or the transport document reference number, and the number of packages or, if containerised, the equipment identification number, and, if one has been issued, the movement reference number of the export declaration. This advice may be made electronically and/or using commercial, port or transport information systems and processes or, where not available, in any other form. At the latest upon handover of the goods, the person to whom they are handed over shall record the advice provided by the immediately preceding holder of the goods;

(b) A carrier may not load goods for carriage out of the customs territory of the Community unless the information referred to under point (a) has been provided to the carrier;

(c) The carrier shall notify the exit of the goods to the customs office of exit by providing the information referred to under point (a) unless that information is available to the customs authorities through existing commercial, port or transport systems or processes. Wherever possible this notification shall form part of existing manifest or other transport reporting requirements.

For the purposes of the second subparagraph ‘ carrier ’ means the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community. However,

  • in the case of combined transportation, where the active means of transport leaving the customs territory of the Community is only transporting another means of transport which, after the arrival of the active means of transport at its destination, will move by itself as an active means of transport, carrier means the person who will operate the means of transport which will move by itself once the means of transport leaving the customs territory of the Community has arrived at its destination,

  • in the case of maritime or air traffic under a vessel sharing or contracting arrangement, carrier means the person who has concluded a contract, and issued a bill of lading or air waybill, for the actual carriage of the goods out of the customs territory of the Community.]

2. The customs office of exit shall forward the ‘ Exit results ’ message to the customs office of export at the latest on the working day following the day the goods leave the customs territory of the Community. In cases justified by special circumstances the customs office of exit may forward that message at a later date.

3. In the case of split exportation, where goods covered by one ‘ Anticipated export record ’ message are moved to a customs office of exit as one consignment but subsequently exit the customs territory of the Community from that office of exit as more than one consignment, the customs office of exit shall control the physical exit of the goods and send the ‘ Exit results ’ message only when all of the goods have left the customs territory of the Community.

In exceptional circumstances, where goods covered by one ‘ Anticipated export record ’ message are moved to a customs office of exit as one consignment but subsequently exit the customs territory of the Community as more than one consignment and through more than one customs office of exit, the customs office of exit where the consignment was first presented shall, upon receiving a duly substantiated request, certify a copy of the export accompanying document for each part of the goods.

This certification shall only be granted by the customs authorities if the data contained in the export accompanying document corresponds to the data in the ‘ Anticipated export record ’ message.

The relevant copy of the export accompanying document and the goods shall be presented together to the customs office of exit concerned. Each customs office of exit shall endorse the copy of the export accompanying document with the particulars referred to in Article 793a(2) and return it to the customs office of exit where the consignment was first presented. This office shall send the ‘ Exit results ’ message only when all of the goods have left the customs territory of the Community.

[F564. Without prejudice to Article 792a, where goods declared for export are no longer destined to be brought out of the customs territory of the Community, the person who removes the goods from the customs office of exit for carriage to a place within that territory shall provide to the customs office of exit the information referred to under point (a) of the second subparagraph of paragraph 1. This information may be provided in any form.]

Textual Amendments

[F55Article 796da U.K.

1. Where, after 90 days from the release of goods for export, the customs office of export has not received the ‘ Exit results ’ message referred to in Article 796d(2), the customs office of export may, where needed, request the exporter or declarant to indicate the date at which and the customs office from where the goods have left the customs territory of the Community.

2. The exporter or declarant may, on his own initiative or following a request made in accordance with paragraph 1, inform the customs office of export that the goods have left the customs territory of the Community indicating the date at which and the customs office of exit from where the goods have left the customs territory of the Community and request from the customs office of export that the exit be certified. In this case, the customs office of export shall request the ‘ Exit results ’ message from the customs office of exit, which shall respond within 10 days.

3. Where, in the cases referred to in paragraph 2, the customs office of exit does not confirm the exit of the goods within the time limit referred to in paragraph 2, the customs office of export shall inform the exporter or declarant.

The exporter or declarant may provide the customs office of export with evidence that the goods have left the customs territory of the Community.

4. The evidence referred to in paragraph 3 may be provided in particular by one of the following means or a combination thereof:

(a) a copy of the delivery note signed or authenticated by the consignee outside the customs territory of the Community;

(b) the proof of payment or the invoice or the delivery note duly signed or authenticated by the economic operator which brought the goods out of the customs territory of the Community;

(c) a declaration signed or authenticated by the company which brought the goods out of the customs territory of the Community;

(d) a document certified by the customs authorities of a Member State or a country outside the customs territory of the Community;

[F53(e) economic operators’ records of goods supplied to oil and gas drilling and production platforms or wind turbines.] ]

Textual Amendments

[F54Article 796e U.K.

1. The customs office of export shall certify the exit to the exporter or declarant in the following cases:

(a) it has received an ‘ Exit results ’ message from the customs office of exit;

(b) it has, in the cases referred to in Article 796da(2), received no ‘ Exit results ’ message from the customs office of exit within 10 days, but is satisfied that the evidence provided in accordance with Article 796da(4) is sufficient.

2. Where the customs office of export has, after a period of 150 days from the date of release of the goods for export, received neither an ‘ Exit results ’ message from the customs office of exit nor satisfactory evidence in accordance with Article 796da(4), the customs office of export may consider this as information that the goods have not left the customs territory of the Community.

3. The customs office of export shall inform the exporter or declarant and the declared customs office of exit of the invalidation of the export declaration. The customs office of export shall inform the declared customs office of exit where it has accepted evidence in accordance with paragraph 1(b).] ]

Textual Amendments

[F52CHAPTER 4 U.K. Temporary exportation using an ATA carnet]

Article 797U.K.

1.An ATA carnet may be used for export where the following conditions are fulfilled:

(a)the ATA carnet shall be issued in a Member State of the Community and endorsed and guaranteed by an association established in the Community forming part of an international guarantee chain.

The Commission shall publish a list of the associations;

(b)the ATA carnet shall be applicable only to Community goods:

  • (b)which have not been subject on export from the customs territory of the Community to customs export formalities with a view to the payment of refunds or other export amounts under the common agricultural policy,

  • in respect of which no other financial benefit has been granted under the common agricultural policy, coupled with an obligation to export the said goods,

  • in respect of which no request for repayment has been submitted;

(c)the documents referred to in Article 221 must be presented. The customs authorities may require production of the transport document;

(d)the goods must be intended for reimportation.

2.Where goods covered by an ATA carnet are entered for the purposes of temporary exportation, the customs office of export shall carry out the following formalities:

(a)verify the information given in boxes A to G of the exportation voucher against the goods under cover of the carnet;

(b)complete, where appropriate, the box on the cover page of the carnet headed ‘Certificate by customs authorities’;

(c)complete the counterfoil and box H of the exportation voucher;

(d)enter its name in box H (b) of the reimportation voucher;

(e)retain the exportation voucher.

3.If the customs office of export is not the office of exit, the customs office of export shall carry out the formalities referred to in paragraph 2, but it shall not complete box 7 of the exportation counterfoil, which must be completed by the customs office of exit.

4.The time limit for reimportation of the goods laid down by the customs authorities in box H (b) of the exportation voucher may not exceed the validity of the carnet.

Article 798U.K.

Where goods which left the customs territory of the Community under cover of an ATA carnet are no longer intended to be reimported, an export declaration containing the particulars referred to in Annex 37 shall be presented to the customs office of export.

On presentation of the carnet in question, the latter shall endorse copy 3 of the export declaration and shall invalidate the reimportation voucher and counterfoil.

Textual Amendments

TITLE VU.K.OTHER CUSTOMS-APPROVED TREATMENTS OR USES

[F49CHAPTER 1 U.K. Free zones and free warehouses

Section 1 U.K. Provisions common to Sections 2 and 3

Subsection 1 U.K. Definitions and general provisions
Article 799 U.K.

For the purposes of this Chapter:

(a)

‘ control type I ’ means controls principally based on the existence of a fence;

(b)

‘ control type II ’ means controls principally based on the formalities carried out in accordance with the requirements of the customs warehousing procedure;

(c)

‘ operator ’ means any person carrying on an activity involving the storage, working, processing, sale or purchase of goods in a free zone or a free warehouse.

Article 800 U.K.

Any person may apply to the customs authorities designated by the Member States for a part of the customs territory of the Community to be designated a free zone or for a free warehouse to be set up.

Article 801 U.K.

1. The application for an authorisation to build in a free zone shall be made in writing.

2. The application referred to in paragraph 1 shall specify the activity for which the building will be used and give any other information that will enable the customs authorities designated by the Member States to evaluate the grounds for granting the authorisation.

3. The competent customs authorities shall grant authorisation in cases where the application of customs rules would not be impeded.

4. Paragraphs 1, 2 and 3 shall also apply where a building in a free zone or a building constituting a free warehouse is converted.

Article 802 U.K.

The customs authorities of the Member States shall communicate the following information to the Commission:

(a)

the free zones in existence and in operation in the Community according to the classification under Article 799;

(b)

the designated customs authorities to which the application referred to in Article 804 must be presented.

The Commission shall publish the information referred to in (a) and (b) in the Official Journal of the European Communities , C series.

Subsection 2 U.K. Approval of the stock records
Article 803 U.K.

1. The carrying on of activities by an operator shall be subject to the approval by the customs authorities of the stock records referred to:

  • in Article 176 of the Code in the case of a free zone of control type I or a free warehouse;

  • in Article 105 of the Code in the case of a free zone of control type II.

2. The approval shall be issued in writing. It shall be accorded only to persons offering all the necessary guarantees concerning the application of the provisions on free zones or free warehouses.

Article 804 U.K.

1. The application for approval of the stock records shall be submitted in writing to the customs authorities designated by the Member State where the free zone or free warehouse is located.

2. The application referred to in paragraph 1 shall specify which activities are envisaged, this information being considered as the notification referred to in Article 172(1) of the Code. It shall include the following:

(a) a detailed description of the stock records kept or to be kept;

(b) the nature and customs status of the goods to which these activities relate;

(c) where applicable, the customs procedure under which the activities are to be carried out;

(d) any other information needed by the customs authorities in order to ensure the proper application of the provisions.

Section 2 U.K. Provisions applicable to free zones of control type I and to free warehouses

Subsection 1 U.K. Controls
Article 805 U.K.

The fence enclosing free zones shall be such as to facilitate supervision by the customs authorities outside the free zone and prevent any goods being removed irregularly from the free zone.

[X3The first subparagraph] shall also apply mutatis mutandis to free warehouses.

The area immediately outside the fence shall be such as to permit adequate supervision by the customs authorities. Access to the said area shall require the consent of the said authorities.

Editorial Information

Article 806 U.K.

The stock records to be kept for the free zone or free warehouse shall include in particular:

(a)

particulars of marks, identifying numbers, number and kind of packages, the quantity and usual commercial description of the goods and, where relevant, the identification marks of the container;

(b)

information enabling the goods to be monitored at any time, in particular their location, the customs-approved treatment or use assigned to them after storage in the free zone or free warehouse or their re-entry into another part of the customs territory of the Community;

(c)

reference particulars of the transport document used on entry and removal of the goods;

(d)

indication of customs status and, where relevant, reference particulars of the certificate certifying this status referred to in Article 812;

(e)

particulars of usual forms of handling;

(f)

as the case may be, one of the indications referred to in Articles 549, 550 or 583;

(g)

particulars concerning goods which would not be subject upon release for free circulation or temporary importation to import duties or commercial policy measures, the use or destination of which must be checked;

(h)

[F41any additional particulars required for an exit summary declaration, set out in Annex 30A, when required under Article 182c of the Code.]

The customs authorities may waive the requirement for some of this information where supervision or control of the free zone or the free warehouse is not affected.

Where records have to be kept for the purposes of a customs procedure, the information contained in those records need not appear in the stock records.

Textual Amendments

Article 807 U.K.

The inward processing or processing under customs control procedures shall be discharged in respect of the compensating products, processed products or goods in the unaltered state situated in a free zone or free warehouse by entry in the stock records of the free zone or free warehouse. Reference particulars of such entry shall be recorded in the records for inward processing or processing under customs control, as the case may be.

Subsection 2 U.K. Other provisions concerning the operation of free zone of control type I and free warehouses
Article 808 U.K.

Commercial policy measures provided for in Community acts shall be applicable to non-Community goods placed in a free zone or free warehouse only to the extent that they refer to the entry of goods into the customs territory of the Community.

Article 809 U.K.

Where the elements for assessment of the customs debt to be taken into consideration are those applicable before the goods have undergone usual forms of handling referred to in Annex 72, an Information Sheet INF8 may be issued in accordance with Article 523.

Article 810 U.K.

A victualling warehouse may be set up in a free zone or a free warehouse in accordance with Article 40 of Regulation (EC) No 800/1999.

F40Article 811U.K.

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Textual Amendments

Article 812 U.K.

Where the customs authorities certify the Community or non-Community status of the goods, in accordance with Article 170(4) of the Code, they shall use a form conforming to the model and provisions in Annex 109.

The operator shall certify the Community status of the goods by means of that form where non-Community goods are declared for release for free circulation in accordance with Article 173(a) of the Code, including where discharging the inward processing or processing under customs control procedures.

Section 3 U.K. Provisions applicable to free zones of control type II

Article 813 U.K.

Without prejudice to the provisions in section 1 and in Article 814, the provisions laid down for the customs warehouse arrangements shall be applicable to the free zone of control type II.]

F40Article 814U.K.

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Textual Amendments

CHAPTER 2U.K.Re-exportation, destruction and abandonment

[F41Section 1 U.K. Re-exportation]

[F52Article 841 U.K.

1. Where re-exportation is subject to a customs declaration [F53Articles 786(1), (2)(b) and 787 to 796e] shall apply mutatis mutandis , without prejudice to particular provisions which may apply when the customs procedure with economic impact preceding re-exportation of the goods is discharged.

2. Where an ATA carnet is issued for re-exportation of goods under temporary importation, the customs declaration may be lodged at a customs office other than that referred to in Article 161(5) of the Code.]

Textual Amendments

[F53Article 841a U.K.

1. In cases other than those defined in the third sentence of Article 182(3) of the Code, re-exportation shall be notified by an exit summary declaration in accordance with Articles 842a to 842e, except where this requirement is waived in accordance with Article 842a(3) or (4).

2. Where goods under temporary storage or in a control type I free zone are re-exported and no customs declaration or exit summary declaration is required, re-exportation shall be notified to the customs office competent for the place from where the goods will leave the customs territory of the Community prior to the exit of the goods in the form prescribed by the customs authorities.

The person referred to in paragraph 3 shall at its request, be authorised to amend one or more particulars of the notification. Such amendment is no longer possible after the goods mentioned in the notification have left the customs territory of the Community.

3. The notification referred to under the first subparagraph of paragraph 2 shall be made by the carrier. However, such notification shall be lodged by the holder of the temporary storage facility or the holder of a storage facility in a control type I free zone, or any other person able to present the goods, where the carrier has been informed, and given its consent under a contractual arrangement, that the person referred to in the second sentence of this paragraph lodges the notification. The customs office of exit may assume, except where there is evidence to the contrary, that the carrier has given its consent under a contractual arrangement and that the notification has been lodged with its knowledge.

The last subparagraph of Article 796d(1) shall apply with regard to the definition of the carrier.

4. In cases where, following the notification referred to under the first subparagraph of paragraph 2, the goods are no longer destined to be brought out of the customs territory of the Community, Article 796d(4) shall apply mutatis mutandis .]

Textual Amendments

[F41Section 2 U.K. Destruction and abandonment]

Article 842U.K.

1.For the purposes of Article 182 (3) of the Code, notification of destruction of goods shall be made in writing and signed by the person concerned. The notification must be made in sufficient time to allow the customs authorities to supervise the destruction.

2.Where the goods in question are already the subject of a declaration accepted by the customs authorities, they shall make a reference to the destruction on the declaration and invalidate the declaration in accordance with Article 66 of the Code.

The customs authorities present when the goods are destroyed shall specify on the form or declaration the type and quantity of any waste or scrap resulting from the destruction in order to determine the items of charge applicable to them and to be used when they are assigned another customs-approved treatment or use.

3.The provisions of the first subparagraph of paragraph 2 shall apply mutatis mutandis to goods abandoned to the Exchequer.

TITLE VIU.K.GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITY

[F41CHAPTER 1 U.K. Exit summary declaration

[F53Article 842a U.K.

1. Without prejudice to paragraphs 3 and 4, where bringing goods out of the customs territory of the Community does not require a customs declaration, the exit summary declaration shall be lodged at the customs office of exit.

2. For the purpose of this Chapter, the ‘ customs office of exit ’ shall be:

(a) the customs office competent for the place from where the goods will leave the customs territory of the Community; or

(b) where the goods are to leave the customs territory of the Community by air or sea, the customs office competent for the place where the goods are loaded onto the vessel or aircraft on which they will be brought to a destination outside the customs territory of the Community.

3. No exit summary declaration is required when an electronic transit declaration contains the exit summary declaration data provided the office of destination is also the customs office of exit or the office of destination is outside the customs territory of the Community.

4. An exit summary declaration shall not be required in the following cases:

(a) the exemptions listed in Article 592a;

(b) where goods are loaded at a port or airport in the customs territory of the Community for discharge at another Community port or airport, provided that, upon request, evidence in the form of a commercial, port or transport manifest or loading list is made available to the customs office of exit regarding the intended place of unloading. The same applies when the vessel or aircraft that transports the goods is to call at a port or airport outside the customs territory of the Community and those goods are to remain loaded on board the vessel or aircraft during the call at the port or airport outside the customs territory of the Community;

(c) where, in a port or airport, the goods are not unloaded from the means of transport which carried them into the customs territory of the Community and which will carry them out of that territory;

(d) where the goods were loaded at a previous port or airport in the customs territory of the Community and remain on the means of transport that will carry them out of the customs territory of the Community;

(e) where goods in temporary storage or in a control type I free zone are transhipped from the means of transport that brought them to that temporary storage facility or free zone under the supervision of the same customs office onto a vessel, airplane or railway that will carry them from that temporary storage facility or free zone out of customs territory of the Community, provided that:

(i)

the transhipment is undertaken within fourteen calendar days from when the goods were presented for temporary storage or at a control type I free zone; in exceptional circumstances, the customs authorities may extend this period of time in order to deal with those circumstances;

(ii)

information about the goods is available to the customs authorities; and

(iii)

the destination of the goods and the consignee do not change, to the knowledge of the carrier;

(f) where evidence that the goods to be brought out of the customs territory of the Community were already covered by a customs declaration with the exit summary declaration data is made available to the customs office of exit through either the data processing system of the temporary storage holder, the carrier or the port/airport operator, or through another commercial data processing system, provided it has been approved by the customs authorities.

Without prejudice to Article 842d(2), in the cases referred to in points (a) to (f), the customs controls shall take into account the special nature of the situation.

5. The exit summary declaration, where required, shall be lodged by the carrier. However, such declaration shall be lodged by the holder of the temporary storage facility or the holder of a storage facility in a control type I free zone, or any other person able to present the goods, where the carrier has been informed, and given its consent under a contractual arrangement, that the person referred to in the second sentence of this paragraph lodges the declaration. The customs office of exit may assume, except where there is evidence to the contrary, that the carrier has given its consent under a contractual arrangement and that the declaration has been lodged with its knowledge.

The last subparagraph of Article 796d(1) shall apply with regard to the definition of the carrier.

6. In cases where, following the lodgement of an exit summary declaration, the goods are no longer destined to be brought out of the customs territory of the Community, Article 796 d(4) shall apply mutatis mutandis .]

Textual Amendments

Article 842b U.K.

1. The exit summary declaration shall be made using a data processing technique. It shall contain the particulars for such declaration set out in Annex 30A and shall be completed in accordance with the explanatory note in that Annex.

The exit summary declaration shall be authenticated by the person making it.

2. Exit summary declarations which comply with the conditions set out in paragraph 1 shall be registered by the customs authorities immediately upon their receipt.

Article 199(1) shall apply mutatis mutandis .

3. The customs authorities shall allow the lodging of a paper-based exit summary declaration only in one of the following circumstances:

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

(b) the electronic application of the person lodging the exit summary declaration is not functioning.

[F39In the cases referred to in points (a) and (b) of the first subparagraph, the paper-based exit summary declaration shall be made using the Security and Safety Document corresponding to the specimen set out in Annex 45i. Where the consignment for which an exit summary declaration is made consists of more than one item, the Security and Safety Document shall be supplemented by a list of items corresponding to the specimen set out in Annex 45j. The list of items shall form an integral part of the Security and Safety Document.]

[F37In the cases referred to in points (a) and (b) of the first subparagraph, customs authorities may allow the Security and Safety Document to be replaced by, or complemented by, commercial documents provided the documents submitted to customs authorities contain the particulars laid down for exit summary declarations in Annex 30A.]

4. The customs authorities shall establish, in agreement with each other, the procedure to be followed in the cases referred to in point (a) of the first subparagraph of paragraph 3.

5. The use of a paper-based exit summary declaration referred to in point (b) of the first subparagraph of paragraph 3 shall be subject to the approval of the customs authorities.

The paper-based exit summary declaration shall be signed by the person making it.

Textual Amendments

Article 842c U.K.

1. In the case of inter-modal transportation, where goods are transferred from one means of transport to another for transport out of the customs territory of the Community, the time limit for lodging the exit summary declaration shall correspond to the time limit applicable to the means of transport leaving the customs territory of the Community, as specified in Article 842d(1).

2. In the case of combined transportation, where the active means of transport crossing the border is only transporting another active means of transport, the obligation to lodge the exit summary declaration shall lie with the operator of that other means of transport.

The time limit for lodging the declaration shall correspond to the time limit applicable to the active means of transport crossing the border, as specified in Article 842d(1).

Article 842d U.K.

1. The exit summary declaration shall be lodged at the office of exit by the relevant time limit specified in Article 592b(1).

[F54Article 592b(2) and (3) and Article 592c shall apply mutatis mutandis .]

2. The competent customs office shall, upon lodgement of the exit summary declaration, carry out appropriate risk based controls, primarily for safety and security purposes, prior to release of the goods for exit from the Community, within a period corresponding to that between the deadline for lodgement of the declaration laid down in Article 592b for the particular type of traffic and the loading or departure of the goods.

[F53Where goods covered by one of the exemptions from the requirement for an exit summary declaration laid down in Article 842a(4) are brought out of the customs territory of the Community, risk analysis shall be carried out upon presentation of the goods where required and on the basis of documentation or other information covering the goods.]

Goods may be released for exit as soon as the risk analysis has been carried out.

3. Where it is found that goods intended to be brought out of the customs territory of the Community and for which an exit summary declaration is required are not covered by such a declaration, the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community shall lodge an exit summary declaration immediately.

If the person lodges an exit summary declaration after the deadlines specified in Articles 592b and 592c, this shall not preclude application of penalties laid down in the national legislation.

4. Where, on the basis of the checks which they have carried out, the customs authorities are unable to grant release of the goods for exit, the competent customs office shall notify the person who lodged the exit summary declaration and, where different, the person responsible for the carriage of the goods out of the customs territory of the Community, that the goods are not to be released.

Such notification shall be given within a reasonable time after risk analysis has been finalised for these goods.

Textual Amendments

Article 842e U.K.

1. The deadlines referred to in Article 842d(1) shall not apply where international agreements between the Community and third countries require the exchange of customs declaration data by deadlines different from those referred to in that Article.

2. The time limit shall not, in any event, be reduced below the period required for completion of the risk analysis before the goods leave the customs territory of the Community.

[F55Article 842f U.K.

Where goods subject to an exit summary declaration have, after a period of 150 days from the date of lodging the declaration, not left the customs territory of the Community, the exit summary declaration shall be deemed not to have been lodged.] ]

Textual Amendments

[F41CHAPTER 2 U.K. Temporary export]

[F3Article 843 U.K.

1. This [F52chapter] lays down the conditions applicable to goods moving from one point in the customs territory of the Community to another which temporarily leave that territory, whether or not crossing the territory of a third country, whose removal or export from the customs territory of the Community is prohibited or is subject to restrictions, duties or other charges on export by a Community measure in so far as that measure so provides and without prejudice to any special provisions which it may comprise.

These conditions shall not, however, apply:

  • where, on declaration of the goods for export from the customs territory of the Community, proof is furnished to the customs office at which export formalities are carried out that an administrative measure freeing the goods from restriction has been taken, that any duties, taxes or other charges due have been paid or that, in the circumstances obtaining, the goods may leave the customs territory of the Community without further formalities, or

  • where the goods are transported by direct flight without stopping outside the customs territory of the Community, or by a regular shipping service within the meaning of Article 313a.

F42.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Where the goods are:

(a) placed under a customs procedure other than the Community transit procedure, or

(b) moved without being under a customs procedure.

The T5 control copy shall be made out in accordance with Articles 912a to 912g. In box 104 of the T5 form a cross shall be entered in the square ‘ Other (specify) ’ and the phrase stipulated in paragraph 2 added.

In the case of goods falling within point (a) of the first subparagraph, the T5 control copy shall be made out at the customs office at which the formalities required for consignment of the goods are completed. In the case of goods falling within point (b) of the first subparagraph, the T5 control copy shall be presented with the goods at the competent customs office for the place where the goods leave the customs territory of the Community.

Those offices shall specify the latest date by which the goods, must be presented at the customs office of destination and, where appropriate, shall enter in the customs document under cover of which the goods are to be transported the phrase specified in paragraph 2.

For the purposes of the T5 control copy, the office of destination shall be either the office of destination for the customs procedure under point (a) of the first subparagraph or, where point (b) of the first subparagraph applies, the competent customs office for the place where the goods are brought back into the customs territory of the Community.

4. Paragraph 3 shall also apply to goods moving from one point in the customs territory of the Community to another through the territory of one or more of the EFTA countries referred to in Article 309(f) which are reconsigned from one of those countries.

5. If the Community measure referred to in paragraph 1 provides for the lodging of a guarantee, that guarantee shall be lodged in accordance with Article 912b(2).

6. Where the goods, on arrival at the office of destination, either are not immediately recognised as having Community status or do not immediately undergo the customs formalities required for goods brought into the customs territory of the Community, the office of destination shall take all the measures prescribed for them.

7. In the circumstances described in paragraph 3, the office of destination shall return the original of the T5 control copy without delay to the address shown in box B ‘ Return to … ’ of the T5 form once all the required formalities have been completed and annotations made.

8. Where the goods are not brought back into the customs territory of the Community, they shall be deemed to have left the customs territory of the Community irregularly from the Member State where either they were placed under the procedure referred to in paragraph 2 or the T5 control copy was made out.]

Textual Amendments

Textual Amendments

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