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Commission Regulation (EEC) No 2454/93 (repealed)Show full title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down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)

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TITLE IIU.K. [F1CUSTOMS STATUS OF GOODS AND TRANSIT]

F2CHAPTER 1U.K. [F2General provisions

F2Article 309U.K.

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Textual Amendments

F2CHAPTER 2U.K. Scope]

F2Article 310U.K.

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F2Article 311U.K.

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F2Article 312U.K.

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CHAPTER 3U.K. [F3Customs status of goods]

[F4Section 1 U.K. General provisions]

[F5Article 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

[F5Article 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.

[F62a. 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. [F7The 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 [F715] 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

[F8Article 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 [F7the 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 [F7the 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 [F7the 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

[F3Article 314 U.K.

[F91. 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.]

F22.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F102a. 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 [F1in 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).]

F24.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F11Article 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 [F12Article 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:

  • [X1envases N

  • N-emballager

  • N-Umschließungen

  • Συσκευασία Ν

  • N packaging

  • emballages N

  • imballaggi N

  • N-verpakkingen

  • embalagens N

  • N-pakkaus

  • N förpackning [F13.] ]

  • [F14obal N

  • N-pakendamine

  • N iepakojums

  • N pakuotė

  • N csomagolás

  • ippakkjar N

  • opakowania N

  • N embalaža

  • N-obal [F15.] ]

  • [F16опаковка N

  • ambalaj N [F17.] ]

  • [F18N 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:

  • [X1Expedido 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 [F19,] ]

  • [F14Vystaveno dodatečně,

  • Välja antud tagasiulatuvalt,

  • Izsniegts retrospektīvi,

  • Retrospektyvusis išdavimas,

  • Kiadva visszamenőleges hatállyal,

  • Maħruġ retrospettivament,

  • Wystawione retrospektywnie,

  • Izdano naknadno,

  • [F20Vyhotovené dodatočne [F21,] ] ]

  • [F16Издаден впоследствие,

  • Eliberat ulterior [F22,] ]

  • [F18Izdano naknadno]

Editorial Information

Textual Amendments

Subsection 1 U.K. T2L document]
[F1Article 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.]

[F11Article 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 .]

[F1Article 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.]

[F11Subsection 2 U.K. Commercial documents]
Article 317U.K.

[F31. 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.]

[F12. 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.

[F3Article 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;

[F1(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

[F1(f) the following entries for the status of the goods:

  • [F1(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.]

[F13. 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.] ]

[F11Article 317b U.K.

Where the simplified Community transit procedures provided for [F12in 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

F2Article 318U.K.

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Textual Amendments

[F11Subsection 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[F2 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)

[F1in 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 [F1Articles 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[F23 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.

F2Article 323aU.K.

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Textual Amendments

F2Article 324U.K.

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Textual Amendments

[F11Subsection 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.

[F5Section 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 [F13.]

  • [F14Schválený odesílatel

  • Volitatud kaubasaatja

  • Atzītais nosūtītājs

  • Įgaliotas siuntėjas

  • Engedélyezett feladó

  • Awtorizzat li jibgħat

  • Upoważniony nadawca

  • Pooblaščeni pošiljatelj

  • Schválený odosielateľ [F15.] ]

  • [F16Одобрен изпращач

  • Expeditor agreat autorizat autorizat [F17.] ]

  • [F18Ovlašteni 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 [F13.]

  • [F14Podpis se nevyžaduje

  • Allkirjanõudest loobutud

  • Derīgs bez paraksta

  • Leista nepasirašyti

  • Aláírás alól mentesítve

  • Firma mhux meħtieġa

  • Zwolniony ze składania podpisu

  • Opustitev podpisa

  • [F20Oslobodenie od podpisu [F15.] ] ]

  • [F16Освободен от подпис

  • Dispensă de semnătură [F17.] ]

  • [F18Oslobođeno 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);

[F5(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. [F12Article 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.]

[F1Subsection 5] U.K. [F4Specific provisions concerning products of sea-fishing and other products taken from the sea by boats
Article 325 U.K.

1. [F1For 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.

[F4Article 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 [F19,]

  • [F14Výpis,

  • Väljavõte,

  • Izraksts,

  • Išrašas,

  • Kivonat,

  • Estratt,

  • Wyciąg,

  • Izpisek,

  • Výpis [F21,] ]

  • [F16Извлечение,

  • Extras [F22,] ]

  • [F18Izvod.]

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.]

F2Article 337U.K.

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Textual Amendments

F24Article 338U.K.

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Textual Amendments

F24Article 339U.K.

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Textual Amendments

F24Article 340U.K.

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Textual Amendments

Textual Amendments

[F1CHAPTER 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) [F25;]

6.

[F26‘ 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.

[F27‘ 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.

[F251. 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 [X1to 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).

[F264. 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

[F25Article 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

[F26Article 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.

[F26Article 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.

[F121. 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.

[F264. 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.

[F251. 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

[F25Article 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.

[F253. 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.

F28Article 350U.K.

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Textual Amendments

[F25Article 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

F28Article 352U.K.

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Textual Amendments

[F25Article 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

[F26Article 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

F29Article 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.

F283.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Article 357 U.K.

[F251. 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.

[F254. 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

[F25Article 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.

[F302. 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.

[F303. 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
[F25Article 359 U.K.

1. The consignment and the [F30Transit 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 [F30Transit 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. [F25The carrier shall be required to make the necessary entries in the [F30Transit 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.

[F252. 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 [F30Transit 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
[F25Article 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 [F30Transit 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 [F30Transit 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

F28Article 364U.K.

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Textual Amendments

Subsection 6 U.K. [F25Enquiry procedure]
[F25Article 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.]

[F26Article 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

[F25Article 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
[F25Article 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

F31Article 368U.K.

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Textual Amendments

F28Article 368aU.K.

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Textual Amendments

F28Article 369U.K.

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Textual Amendments

F28Article 369aU.K.

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Textual Amendments

F28Article 370U.K.

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Textual Amendments

F28Article 371U.K.

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Textual Amendments

Section 3 U.K. Simplifications

Subsection 1 U.K. General provisions concerning simplifications
[F25Article 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,

[F25(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.

[F323. 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.

[F251. 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.

[F253. 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
[F25Article 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.

[F26Article 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.

[F333a. 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

[F25Article 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.

[F252. 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.]

F283.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

[F252. 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.]

[F253. 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.]

F284.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Subsection 3 U.K. Special loading lists
F28Article 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.

[F252. 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.]

F282.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F2CHAPTER 7 U.K. Simplifications
F2Section 1U.K. Simplified procedure for the issue of the document used to establish the Community status of goods
F2Article 389U.K.

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F2Article 390U.K.

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F2Article 391U.K.

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F2Article 392U.K.

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F2Article 393U.K.

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F2Article 394U.K.

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F2Article 395U.K.

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F2Article 396U.K.

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F2Section 2U.K. Simplification of transit formalities to be carried out at offices of departure and destination]
F2Article 397U.K.

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F2Subsection 6U.K. [F1Authorised consignor status]
F2Article 398U.K.

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F2Article 399U.K.

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F2Article 400U.K.

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F2Article 401U.K.

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F2Article 402U.K.

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F2Article 403U.K.

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F2Article 404U.K.

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F2Article 405U.K.

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F2Subsection 7U.K. [F1Authorised consignee status]
F2Article 406U.K.

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F2Article 407U.K.

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F2Article 408U.K.

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F2Article 408aU.K.

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F2Article 409U.K.

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F2Subsection 3U.K. [F2Other provisions]
F2Article 410U.K.

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F2Article 411U.K.

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[F1Subsection 8 U.K. Simplified procedures for goods carried by rail or in large containers]
[F1A. U.K. General provisions relating to carriage by rail]
[F1Article 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’.

[F1Article 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.

[F11. 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.

[F34The 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.

[F32. 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 [F1Article 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 [F1Article 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 [F1Article 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 [F35Article 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 [F1Article 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.

[F362. 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

  • [F33Tulliselvitetty

  • Tullklarerat]

  • [F14Propuštěno

  • Lõpetatud

  • Nomuitots

  • Išleista

  • Vámkezelve

  • Mgħoddija

  • Odprawiony

  • Ocarinjeno

  • Prepustené]

  • [F16Оформено

  • Vămuit]

  • [F18Ocarinjeno]

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.

[F1B. U.K. Provisions relating to goods carried in large containers]
[F34Article 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 [F23within 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.

[F34‘ 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

[F1Article 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 [F1Community 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.

[F34The 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.

[F32. 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 [F1Article 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 [F1Article 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 [F1Article 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 [F1Article 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 [F1Article 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 [F35Article 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 [F1Article 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 [F1Article 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.

[F373. 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 [F19,]

  • [F14Propuštěno,

  • Lõpetatud,

  • Nomuitots,

  • Išleista,

  • Vámkezelve,

  • Mgħoddija,

  • Odprawiony,

  • Ocarinjeno,

  • Prepustené [F21,] ]

  • [F16Оформено,

  • Vămuit [F22,] ]

  • [F18Ocarinjeno.]

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.

[F1C. U.K. Other provisions]
Article 441U.K.

[F251. 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

[F1D. U.K. Scope of the normal procedures and the simplified procedures]
Article 442U.K.

[F251. 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

[F11Article 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

[F1Subsection 9 U.K. Simplified procedures for transport by air]
F2Article 443U.K.

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

Textual Amendments

[F1Article 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 [X1ended] 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

[F1Subsection 10 U.K. Simplified procedures for maritime transport]
[F1Article 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.]

F38Article 449U.K.

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

Textual Amendments

[F1Subsection 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.

[F11Section 4 U.K. Customs debt and recovery

[F25Article 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.

[F251. 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.]

[F331a. 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.]

[F122. 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.

[F25Those 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. [F39Transport under the TIR or ATA procedure]

Section 1U.K.Common Provisions

Article 451U.K.

[F391. 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 [F40/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.

[F42. The Community status of the goods referred to in paragraph 1 shall be determined in accordance with [F39 [F25Article 314] to 324f] , or, where appropriate, with Articles 325 to 334 within the limits laid down in Article 326.]

Textual Amendments

[F41Section 2 U.K. The TIR procedure]

[F25Article 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 [F30Transit 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

[F40Article 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;

[F26(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.

[F325. 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

[F25Article 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 [F30Transit 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 [F30Transit 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.

[F252. 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

[F25Article 455 U.K.

1. The customs office of destination or exit shall complete counterfoil No 2, retain Voucher No 2 and the [F30Transit 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

[F25Article 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

[F26Article 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

[F42Section 2 U.K. Provisions relating to the TIR carnet procedure]
[F39Article 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.

[F26The 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.]

[F252. 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.]

[F4Article 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

[F25Article 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 [F30Transit 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 [F30Transit 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. [F39The ATA procedure]

[F41Article 457c U.K.

1. This Article shall apply without prejudice to the specific provisions of the ATA Convention [F40or 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 [F40or 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 [F40or 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 [F40or 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. [F25The 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 [F39Article 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[F40or 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 [F40or 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[F40or 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 [F39Article 457c(3)] shall apply.

Textual Amendments

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.[F39Article 457c(3)] shall apply mutatis mutandis.

Textual Amendments

[F11CHAPTER 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.]

F43CHAPTER 11U.K. [F43Use of community transit documents to apply measures relating to the export of certain goods

F43Article 463U.K.

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F43Article 464U.K.

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F43Article 465U.K.

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F43Article 466U.K.

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F43Article 467U.K.

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F43Article 468U.K.

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F43Article 469U.K.

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F43Article 470U.K.

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Textual Amendments

F43CHAPTER 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]

F43Article 471U.K.

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F43Article 472U.K.

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F43Article 473U.K.

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F43Article 474U.K.

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F43Article 475U.K.

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F43Article 476U.K.

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F43Article 477U.K.

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F43Article 478U.K.

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F43Article 479U.K.

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F43Article 480U.K.

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F43Article 481U.K.

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F43Article 482U.K.

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F43Article 483U.K.

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F43Article 484U.K.

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F43Article 485U.K.

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F43Article 486U.K.

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F43Article 487U.K.

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F43Article 488U.K.

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F43Article 489U.K.

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F43Article 490U.K.

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F43Article 491U.K.

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F43Article 492U.K.

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F43Article 493U.K.

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F43Article 494U.K.

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F43Article 495U.K.

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Textual Amendments

Textual Amendments

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