ANNEX 37d(referred to in Article 353(2)(b))

PART IFALLBACK PROCEDURE

CHAPTER IGeneral provisions

1.This Annex lays down specific provisions for use of the fallback procedure, under Article 353(2), in the following cases:

1. (a)

   for travellers:

   • where the customs authorities’ computerised system is not functioning;

2. (b)

   for principals, including authorised consignors:

   • where the customs authorities’ computerised system is not functioning, or

   • where the principal’s computerised system is not functioning, or

   • where the network between the principal and the customs authorities is not functioning.

2.

Part I, Titles VII, VIII and Part II, Title II, Chapter 4, Sections 1, 2 and 3, subsections 1 to 7 shall apply to the fallback procedure unless otherwise provided in points 3 to 31 of this Annex.

3.

Transit declarations.

3.1.The transit declaration used in a fallback procedure shall be recognisable by all parties involved in the transit operation in order to avoid problems at the office(s) of transit and at the office of destination. For this reason the used documentation is limited to the following:

• use of a Single Administrative Document (SAD),

• use of a SAD printed out on plain paper by the trader system as foreseen in Annex 37, or

• the SAD may be replaced by the layout of the Transit Accompanying Document (TAD) with the agreement of the customs authorities where the trader’s needs are considered justified by the customs authorities.

3.2.

For the implementation of point 3.1, third indent, of this Annex the TAD shall be completed in accordance with Annexes 37 and 45a.

3.3.

Where the provisions of this Annex refers to copies of the transit declaration accompanying a consignment, these provisions shall apply, mutatis mutandis, to the TAD.

CHAPTER IIImplementing rules

4.

Unavailability of the customs authorities’ computerised system.

4.1.The rules shall be applied as follows, irrespective of the document used:

• the transit declaration shall be completed and produced to the office of departure in three copies in accordance with Annex 37 for the SAD and established in conformance with Annexes 37 and 45a for the TAD,

• the transit declaration shall be registered in box C using a system of numbering different from that used in the computerised system,

• the fallback procedure shall be indicated on the copies of the transit declaration with the stamp, conforming to the specimen in Part II of this Annex, in box A of the single administrative document (SAD) or in the place of the MRN and the barcode on the TAD,

• where a simplified procedure is used the economic operator shall fulfil all the obligations and conditions regarding the entries to be made in the declaration and the use of the special stamp referred to in points 26 to 29, using respectively boxes D and C,

• the document shall be stamped either by the office of departure in case of the standard procedure or by the authorised consignor where a simplified procedure is used,

• where the TAD layout is used, no barcode nor Movement Reference Number (MRN) shall appear in the declaration.

4.2.

Where the decision to follow the fallback procedure is taken, any declaration, which has been entered in the computerised system, but which has not been further processed owing to the failure of the system, shall be cancelled. The economic operator is required to provide information to the customs authorities each time a declaration is submitted to the system but subsequently the fallback procedure shall be used for that declaration.

4.3.

The customs authority shall monitor the use of the fallback procedure in order to avoid its misuse.

5.Unavailability of the principal’s computer system and/or network.

• The provisions set out in point 4 shall apply excluding the provisions of the simplified procedure.

• The principal shall inform the customs authorities when his computer system and/or network is available again.

6.Unavailability of the authorised consignor’s computer system and/or network.

Where the authorised consignor’s computer system and/or network is/are unavailable the following procedure shall apply:

• the provisions set out in point 4 must be applied,

• the authorised consignor shall inform the customs authorities when his computer system and/or network is available again,

• in these circumstances or in the event of network deficiencies when an authorised consignor makes more than 2 % of his declarations in a year under the fallback procedure, the authorisation shall be reviewed in order to assess whether its conditions are still met.

7.Data-capture by national authorities.

However, in the cases referred to in points 5 and 6, national customs authorities may allow economic operators to present the transit declaration in one copy (making use of the SAD or, where relevant, of the layout of the TAD) to the office of departure in order to have it processed by the customs computerised system.

CHAPTER IIIOperation of the procedure

8.

Goods placed under the Community transit procedure shall be carried under cover of Copies No 4 and No 5 of the SAD or under cover of the TAD given to the principal by the office of departure.

9.Furnishing of an individual guarantee by a guarantor.

Where the office of guarantee is not the office of departure for the transit operation, it shall keep a copy of the instrument which provides evidence that it has accepted the guarantor’s undertaking. The principal shall present the original to the office of departure, where it shall be retained. If necessary the office may request a translation into the official language, or one of the official languages, of the country concerned.

10.Mixed consignments.

In the case of consignments comprising both goods which must be carried under the T1 procedure and goods which must be carried under the T2 procedure, the transit declaration bearing the “T” symbol shall be supplemented by:

• supplementary forms bearing the “T1bis”, “T2bis” or “T2Fbis” symbol, as appropriate, or

• loading lists bearing the “T1”, “T2” or “T2F” symbol, as appropriate.

11.Presumption of T1 procedure.

Where the T1, T2 or T2F symbols have been omitted from the right-hand subdivision of box 1 of the transit declaration, or where, in the case of consignments containing both goods carried under the T1 procedure and goods carried under the T2 procedure the provisions of point 10 have not been complied with, the goods shall be deemed to be moving under the T1 procedure.

12.Signing of the transit declaration and principal’s undertaking.

By signing the transit declaration the principal assumes responsibility for complying with the provisions of Article 199(1).

13.Identification measures.

Where Article 357(4) is applied, the office of departure shall enter the following phrase against the “seals affixed” heading in box “D. Control by office of departure” of the transit declaration:

• Waiver — 99201.

14.Entries in the transit declaration and release of the goods.

• The office of departure shall record the results of the verification on each copy of the transit declaration.

• If the findings of the verification are consistent with the declaration the office of departure shall release the goods and record the date on the copies of the transit declaration.

15.

Office of transit.

15.1.

The carrier shall present a transit advice note made out on a form corresponding to the specimen in Annex 46 to each office of transit, which shall retain it.

15.2.Where goods are transported via an office of transit other than that mentioned in Copies No 4 and No 5 of the transit declaration, the said office:

• shall send the transit advice note without delay to the office of transit originally designated, or

• inform the office of departure in the cases and according to the procedure defined by the customs authorities in agreement with each other.

16.

Presentation at the office of destination.

16.1.

The office of destination shall register Copies No 4 and No 5 of the transit declaration, record on them their date of arrival and enter the details of controls carried out.

16.2.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 shall enter in box “I. Control by office of destination” of Copy No 5 of the transit declaration the following endorsement in addition to the usual observations it is required to make:

• Differences: office where goods were presented …… (name and country) — 99203.

16.3.Where point 16.2, second paragraph, applies and if the transit declaration bears the following statement, the new office of destination shall keep the goods under its control and not allow their removal other than to the Member State having jurisdiction over the office of departure, unless specifically authorised by the latter:

• Exit from the Community subject to restrictions or charges under Regulation/Directive/Decision No ... — 99204.

17.Receipt.

The receipt may be made out on the back of Copy No 5 of the transit declaration on SAD, in the space provided.

18.Return of Copy No 5.

The competent authorities of the Member State of destination shall return Copy No 5 of the transit declaration to the customs authorities in the Member State of departure without delay and at most within eight days of the date when the operation ended. Where the TAD is used it is a copy of the TAD presented which is returned under the same conditions as the Copy No 5.

19.Informing the principal and alternative proof of the end of the procedure.

If Copy No 5 of the transit declaration is not returned to the customs authorities of the Member State of departure within one month of the time limit for presentation of the goods at the office of destination, those authorities shall inform the principal and ask him to furnish proof that the procedure has ended.

20.

Enquiry procedure.

20.1.Where the customs authorities of the Member State of departure have not received proof within two months of time limit for presentation of the goods at the office of destination that the procedure has ended, they shall initiate the enquiry procedure immediately 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,

• identify the debtor,

• determine the customs authorities responsible for recovery.

20.2.

If the customs authorities receive information earlier that the transit procedure has not ended, or suspect that to be the case, they shall initiate the enquiry procedure forthwith.

20.3.

The enquiry procedure shall likewise be initiated when it is discovered ex post that proof of the end of the transit procedure has been forged and that the enquiry procedure is necessary to meet the objectives of point 20.1.

21.

Guarantee — Reference amount.

21.1.

For the application of Article 379(1) a calculation is made of the amount of the debt which may be incurred for each transit operation by the principal and he shall ensure that the amount at stake does not exceed the reference amount, taking into account also any operations for which the procedure is not yet ended.

21.2.

The principal shall inform the guarantee office when the reference amount falls below a level sufficient to cover his Community transit operations.

22.Comprehensive guarantee certificates and guarantee waiver certificates.

On the basis of the authorisation in accordance with Article 372(1)(a) comprehensive guarantee certificates and guarantee waiver certificates issued by the customs authorities shall be presented at the office of departure. Particulars of the certificates shall be entered on transit declarations.

23.

Special loading lists.

23.1.The customs authorities may authorise principals fulfilling the general conditions listed in Article 373 to use loading lists which do not comply with all the requirements set out in Annexes 44a, 44b, and 45.

Use of such lists shall be authorised only where:

• they are produced by firms which use an integrated electronic or automatic data-processing system to keep their records,

• they are designed and completed in such a way that they can be used without difficulty by the customs authorities,

• they include, for each item, the information required under Annex 44a.

23.2.

Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be authorised for use as loading lists under point 23.1, even where such lists are produced by firms not using an integrated electronic or automatic data-processing system to keep their records.

23.3.

Firms which use an integrated electronic or automatic data-processing system to keep their records and are already authorised under points 23.1 and 23.2 to use loading lists of a special type, may also be authorised to use such lists for Community transit operations involving only one type of goods if this facility is made necessary by the computer programmes of the firms concerned.

24.Use of seals of a special type.

Principals shall enter, opposite the heading “seals affixed” in box “D. Control by office of departure” of the transit declaration, the make, type, and number of the seals affixed.

25.Exemption regarding prescribed itinerary.

Holders of such exemptions shall enter the following phrase in the corresponding attribute box 44 of the transit declaration:

• Prescribed itinerary waived — 99205.

26.

Authorised consignor — Pre-authentication and formalities at departure.

26.1.For the application of points 4 and 6, the authorisation shall stipulate that box “C. Office of departure” of the transit declaration forms must:

• be stamped in advance with the stamp of the office of departure and signed by an official of that office, or

• be stamped by the authorised consignor with a special metal stamp approved by the competent authorities and conforming 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.

The authorised consignor shall complete the box by entering the date on which the goods are consigned and shall allocate a number to the transit declaration in accordance with the rules laid down in the authorisation.

26.2.

The customs authorities may prescribe the use of forms bearing a distinctive mark as a means of identification.

27.

Authorised consignor — Security measures for the stamp.

27.1.The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps and/or forms bearing the stamp of the office of departure or a special stamp.

He shall inform the customs authorities of the security measures he is taking to apply the previous subparagraph.

27.2.

In the event of the misuse by any person of forms stamped in advance with the stamp of the office of departure or with the special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular country in respect of goods carried under cover of such forms unless he can satisfy the customs authorities by whom he was authorised that he took the measures required of him under point 27.1.

28.

Authorised consignor — Information to be entered on declarations.

28.1.Not later than on consignment of the goods, the authorised consignor shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 355(2) and, in box “D. Control by office of departure”, the period prescribed in accordance with Article 356 within which the goods must be presented at the office of destination, the identification measures applied and the following endorsement:

• Authorised consignor — 99206

28.2.

Where the competent authorities of the Member State of departure check a consignment before its departure, they shall record the fact on the declaration, in box “D. Control by office of departure”.

28.3.

Following consignment, Copy No 1 of the transit declaration shall be sent without delay to the office of departure. The customs authorities may provide in the authorisation that Copy No 1 be sent to the customs authorities of the Member State of departure as soon as the transit declaration is completed. The other copies shall accompany the goods in accordance with point 8 of this Annex.

29.

Authorised consignor — Waiver of signature.

29.1.

The authorised consignor may be authorised not to sign transit declarations bearing the special stamp referred to in Annex 62 which are made out by an integrated electronic or automatic data-processing system. This waiver shall be subject to the condition that the authorised consignor has previously given the customs authorities a written undertaking acknowledging that he is the principal for all transit operations carried out under cover of transit declarations bearing the special stamp.

29.2.Transit declarations made out in accordance with point 29.1 shall contain, in the box reserved for the principal’s signature, the following phrase:

• Signature waived — 99207.

30.

Authorised consignee — Obligations.

30.1.

When the goods arrive at his premises or at the places specified in the authorisation the authorised consignee shall without delay, send to the office of destination the TAD or Copies No 4 and No 5 of the transit declaration which accompanied the goods, indicating the date of arrival, the condition of any seals affixed and any irregularity.

30.2.

The office of destination shall make the entries provided for in point 16 of this Annex on Copies No 4 and No 5 of the transit declaration.

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

The detailed rules for the application of Article 381(4) as referred to in Annex 47a are supplemented by the following provisions:

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

• The following phrase, measuring at least 100 x 10 mm and printed in red capital letters, shall be affixed diagonally to all copies of the transit declaration:

  • COMPREHENSIVE GUARANTEE PROHIBITED — 99208.

• By way of derogation from point 18, the office of destination shall return Copy No 5 of any transit declaration endorsed with this phrase no later than on the working day following that on which the consignment and the requisite copies of the declaration were presented at that office. Where such a consignment is presented to an authorised consignee within the meaning of Article 406, he shall send Copy No 5 to his local office of destination no later than on the working day following that on which he took receipt of the consignment.

31.2.Measures to alleviate the financial consequences of prohibiting the use of the comprehensive guarantee.

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

• this individual guarantee can be used, within the framework of the fallback procedure, only within the office of departure identified in the guarantee instrument.

PART IISPECIMEN OF STAMP

NCTS FALLBACK PROCEDURE

NO DATA AVAILABLE IN THE SYSTEM

INITIATED ON____________________

(Date/hour)

(dimensions: 26 × 59 mm, red ink)

‘TITLE IIITABLE OF LINGUISTIC REFERENCES AND OF THEIR CODES

Linguistic references	Codes
— BG Ограничена валидност — CS Omezená platnost — DA Begrænset gyldighed — DE Beschränkte Geltung — EE Piiratud kehtivus — EL Περιορισμένη ισχύς — ES Validez limitada — FR Validité limitée — IT Validità limitata — LV Ierobežots derîgums — LT Galiojimas apribotas — HU Korlátozott érvényû — MT Validità limitata — NL Beperkte geldigheid — PL Ograniczona ważność — PT Validade limitada — RO Validitate limitată — SL Omejena veljavnost — SK Obmedzená platnost' — FI Voimassa rajoitetusti — SV Begränsad giltighet — EN Limited validity	Limited validity — 99200
— BG Освободено — CS Osvobození — DA Fritaget — DE Befreiung — EE Loobutud — EL Απαλλαγή — ES Dispensa — FR Dispense — IT Dispensa — LV Derīgs bez zīmoga — LT Leista neplombuoti — HU Mentesség — MT Tneħħija — NL Vrijstelling — PL Zwolnienie — PT Dispensa — RO Dispensă — SL Opustitev — SK Oslobodenie — FI Vapautettu — SV Befrielse. — EN Waiver	Waiver — 99201
— BG Алтернативно доказателство — CS Alternativní důkaz — DA Alternativt bevis — DE Alternativnachweis — EE Alternatiivsed tõendid — EL Εναλλακτική απόδειξη — ES Prueba alternativa — FR Preuve alternative — IT Prova alternativa — LV Alternatīvs pierādījums — LT Alternatyvusis įrodymas — HU Alternatív igazolás — MT Prova alternattiva — NL Alternatief bewijs — PL Alternatywny dowód — PT Prova alternativa — RO Probă alternativă — SL Alternativno dokazilo — SK Alternatívny dôkaz — FI Vaihtoehtoinen todiste — SV Alternativt bevis — EN Alternative proof	Alternative proof — 99202
— BG Различия: митническо учреждение, където стоките са представени …… (наименование и страна) — CS Nesrovnalosti: úřad, kterému bylo zboží předloženo …… (název a země) — DA Forskelle: det sted, hvor varerne blev frembudt …… (navn og land) — DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte …… (Name und Land) — EE Erinevused: asutus, kuhu kaup esitati …….(nimi ja riik) — EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο …… (Όνομα και χώρα) — ES Diferencias: mercancías presentadas en la oficina …… (nombre y país) — FR Différences: marchandises présentées au bureau …… (nom et pays) — IT Differenze: ufficio al quale sono state presentate le merci …… (nome e paese) — LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas …… (nosaukums un valsts) — LT Skirtumai: įstaiga, kuriai pateiktos prekės …… (pavadinimas ir valstybė) — HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént …… (név és ország) — MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati …… (isem u pajjiż) — NL Verschillen: kantoor waar de goederen zijn aangebracht …… (naam en land) — PL Niezgodności: urząd w którym przedstawiono towar …… (nazwa i kraj) — PT Diferenças: mercadorias apresentadas na estãncia …… (nome e país) — RO Diferenţe: mărfuri prezentate la biroul vamal …… (nume şi ţara) — SL Razlike: urad, pri katerem je bilo blago predloženo …… (naziv in država) — SK Nezrovnalosti: úrad, ktorému bol tovar dodaný …… (názov a krajina). — FI Muutos: toimipaikka, jossa tavarat esitetty …… (nimi ja maa) — SV Avvikelse: tullkontor där varorna anmäldes …… (namn och land) — EN Differences: office where goods were presented …… (name and country)	Differences: office where goods were presented …… (name and country) — 99203
— BG Излизането от …………… подлежи на ограничения или такси съгласно Регламент/Директива/Решение № …, — CS Výstup ze …………… podléhá omezením nebo dávkám podle nařízení/směrnice/rozhodnutí č … — DA Udpassage fra …………… undergivet restriktioner eller afgifter i henhold til forordning/direktiv/afgørelse nr. … — DE Ausgang aus ……………- gemäß Verordnung/Richtlinie/Beschluss Nr. … Beschränkungen oder Abgaben unterworfen. — EE … territooriumilt väljumine on aluseks piirangutele ja maksudele vastavalt määrusele/direktiivile/otsusele nr … — EL Η έξοδος από …………… υποβάλλεται σε περιοριορισμούς ή σε επιβαρύνσεις από τον Κανονισμό/την Οδηγία/την Απόφαση αριθ. … — ES Salida de …………… sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/Decisión no … — FR Sortie de …………… soumise à des restrictions ou à des impositions par le règlement ou la directive/décision no … — IT Uscita dalla ……………soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/decisione n. … — LV Izvešana no …………… piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. …, — LT Išvežimui iš …………… taikomi apribojimai arba mokesčiai, nustatytiReglamentu/Direktyva/Sprendimu Nr.…, — HU A kilépés …………… területéről a … rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik — MT Ħruġ mill- …………… suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/Direttiva/Deċiżjoni Nru … — NL Bij uitgang uit de ………………zijn de beperkingen of heffingen van Verordening/Richtlijn/Besluit nr. … van toepassing. — PL Wyprowadzenie z  …………… podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr … — PT Saída da …………… sujeita a restrições ou a imposições pelo(a) Regulamento/Directiva/Decisão n.o … — RO Ieşire din ……………supusă restricţiilor sau impozitelor prin Regulamentul/Directiva/Decizia nr … — SL Iznos iz …………… zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/Odločbe št. … — SK Výstup z ……………podlieha obmedzeniam alebo platbám podľa nariadenia/smernice/rozhodnutia č …. — FI …………… vientiin sovelletaan asetuksen/direktiivin/päätöksen N:o … mukaisia rajoituksia tai maksuja — SV Utförsel från …………… underkastad restriktioner eller avgifter i enlighet med förordning/direktiv/beslut nr … — EN Exit from …………… subject to restrictions or charges under Regulation/Directive/Decision No …	Exit from …………… subject to restrictions or charges under Regulation/Directive/Decision No ... — 99204
— BG Освободено от задължителен маршрут — CS Osvobození od stanovené trasy — DA fritaget for bindende transportrute — DE Befreiung von der verbindlichen Beförderungsroute — EE Ettenähtud marsruudist loobutud — EL Απαλλαγή από την υποχρέωση τήρησης συγκεκριμένης διαδρομής — ES Dispensa de itinerario obligatorio — FR Dispense d'itinéraire contraignant — IT Dispensa dall'itinerario vincolante — LV Atļauts novirzīties no noteiktā maršruta — LT Leista nenustatyti maršruto — HU Előírt útvonal alól mentesítve — MT Tneħħija ta` l-itinerarju preskitt — NL Geen verplichte route — PL Zwolniony z wiążącej trasy przewozu — PT Dispensa de itinerário vinculativo — RO Dispensă de la itinerarul obligatoriu — SL Opustitev predpisane poti — SK Oslobodenie od predpísanej trasy — FI Vapautettu sitovan kuljetusreitin noudattamisesta — SV Befrielse från bindande färdväg — EN Prescribed itinerary waived	Prescribed itinerary waived — 99205
— BG Одобрен изпращач — CS Schválený odesílatel — DA Godkendt afsender — DE Zugelassener Versender — EE Volitatud kaubasaatja — EL Εγκεκριμένος αποστολέας — ES Expedidor autorizado — FR Expéditeur agréé — IT Speditore autorizzato — LV Atzītais nosūtītājs — LT Įgaliotas siuntėjas — HU Engedélyezett feladó — MT Awtorizzat li jibgħat — NL Toegelaten afzender — PL Upoważniony nadawca — PT Expedidor autorizado — RO Expeditor agreat — SL Pooblaščeni pošiljatelj — SK Schválený odosielateľ — FI Valtuutettu lähettäjä — SV Godkänd avsändare — EN Authorised consignor	Authorised consignor — 99206
— BG Освободен от подпис — CS Podpis se nevyžaduje — DA Fritaget for underskrift — DE Freistellung von der Unterschriftsleistung — EE Allkirjanõudest loobutud — EL Δεν απαιτείται υπογραφή — ES Dispensa de firma — FR Dispense de signature — IT Dispensa dalla firma — LV Derīgs bez paraksta — LT Leista nepasirašyti — HU Aláírás alól mentesítve — MT Firma mhux meħtieġa — NL Van ondertekening vrijgesteld — PL Zwolniony ze składania podpisu — PT Dispensada a assinatura — RO Dispensă de semnătură — SL Opustitev podpisa — SK Oslobodenie od podpisu — FI Vapautettu allekirjoituksesta — SV Befrielse från underskrift — EN Signature waived	Signature waived — 99207
— BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ — CS ZÁKAZ SOUBORNÉ JISTOTY — DA FORBUD MOD SAMLET KAUTION — DE GESAMTBÜRGSCHAFT UNTERSAGT — EE ÜLDTAGATISE KASUTAMINE KEELATUD — EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ — ES GARANTÍA GLOBAL PROHIBIDA — FR GARANTIE GLOBALE INTERDITE — IT GARANZIA GLOBALE VIETATA — LV VISPĀRĒJS GALVOJUMS AIZLIEGTS — LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA — HU ÖSSZKEZESSÉG TILOS — MT MHUX PERMESSA GARANZIJA KOMPRENSIVA — NL DOORLOPENDE ZEKERHEID VERBODEN — PL ZAKAZ KORZYSTANIA Z GWARANCJI GENERALNEJ — PT GARANTIA GLOBAL PROIBIDA — RO GARANŢIA GLOBALĂ INTERZISĂ — SL PREPOVEDANO SKUPNO ZAVAROVANJE — SK ZÁKAZ CELKOVEJ ZÁRUKY — FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY — SV SAMLAD SÄKERHET FÖRBJUDEN — EN COMPREHENSIVE GUARANTEE PROHIBITED	COMPREHENSIVE GUARANTEE PROHIBITED — 99208
— BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ — CS NEOMEZENÉ POUŽITÍ — DA UBEGRÆNSET ANVENDELSE — DE UNBESCHRÄNKTE VERWENDUNG — EE PIIRAMATU KASUTAMINE — ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ — ES UTILIZACIÓN NO LIMITADA — FR UTILISATION NON LIMITÉE — IT UTILIZZAZIONE NON LIMITATA — LV NEIEROBEŽOTS IZMANTOJUMS — LT NEAPRIBOTAS NAUDOJIMAS — HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT — MT UŻU MHUX RISTRETT — NL GEBRUIK ONBEPERKT — PL NIEOGRANICZONE KORZYSTANIE — PT UTILIZAÇÃO ILIMITADA — RO UTILIZARE NELIMITATĂ — SL NEOMEJENA UPORABA — SK NEOBMEDZENÉ POUŽITIE — FI KÄYTTÖÄ EI RAJOITETTU — SV OBEGRÄNSAD ANVÄNDNING — EN UNRESTRICTED USE	UNRESTRICTED USE — 99209
— BG Разни — CS Různí — DA Diverse — DE Verschiedene — EE Erinevad — EL Διάφορα — ES Varios — FR Divers — IT Vari — LV Dažādi — LT Įvairūs — HU Többféle — MT Diversi — NL Diverse — PL Różne — PT Diversos — RO Diverşi — SL Razno — SK Rôzne — FI Useita — SV Flera — EN Various	Various — 99211
— BG Насипно — CS Volně loženo — DA Bulk — DE Lose — EE Pakendamata — EL Χύμα — ES A granel — FR Vrac — IT Alla rinfusa — LV Berams — LT Nesupakuota — HU Ömlesztett — MT Bil-kwantitá — NL Los gestort — PL Luzem — PT A granel — RO Vrac — SL Razsuto — SK Voľne — FI Irtotavaraa — SV Bulk — EN Bulk	Bulk — 99212
— BG Изпращач — CS Odesílatel — DA Afsender — DE Versender — EE Saatja — EL Αποστολέας — ES Expedidor — FR Expéditeur — IT Speditore — LV Nosūtītājs — LT Siuntėjas — HU Feladó — MT Min jikkonsenja — NL Afzender — PL Nadawca — PT Expedidor — RO Expeditor — SL Pošiljatelj — SK Odosielateľ — FI Lähettäjä — SV Avsändare — EN Consignor’	Consignor — 99213

‘ANNEX 44cGOODS INVOLVING HIGHER RISK OF FRAUD

(referred to in Article 340a)

1	2	3	4	5
HS code	Description of the goods	Minimum quantities	Sensitive goods code6	Minimum rate of individual guarantee
0207 12	Meat and edible offal, of the poultry of heading 0105, of fowls of the species Gallus Domesticus, frozen	3 000 kg		—
0207 14
1701 11	Cane or beet sugar and chemically pure sucrose, in solid form	7 000 kg		—
1701 12				—
1701 91				—
1701 99				—
2208 20	Spirits, liquors and other spirituous beverages	5 hl		2 500 EUR/hl pure alcohol
2208 30
2208 40
2208 50
2208 60
2208 70
ex 2208 90			1
2402 20	Cigarettes containing tobacco	35 000 pieces		120 EUR/1 000 pieces
2403 10	Smoking tobacco, whether or not containing tobacco substitutes in any proportion	35 kg		—
Where the transit data are exchanged using electronic data-processing techniques and the HS code is not enough to identify without ambiguity the goods listed in column 2, both the sensitive goods code given in column 4 and the HS code given in column 1 must be used.’

CHAPTER IIExplanatory notes and particulars (data) for the Transit Accompanying Document

The paper to be used for the Transit Accompanying Document can be of green colour.

The transit accompanying document shall be printed on the basis of the data derived from the transit declaration, where appropriate amended by the principal and/or verified by the office of departure, and completed with:

1. 1.

   MRN (movement reference number)

   The information is given alphanumerically with 18 digits on the following specimen:

   Field	Content	Field type	Examples
   1	Last two digits of year of formal acceptance of transit movement (YY)	Numeric 2	97
   2	Identifier of the country from which movement originates (ISO alpha 2 country code)	Alphabetic 2	IT
   3	Unique identifier for transit movement per year and country	Alphanumeric 13	9876AB8890123
   4	Check digit	Alphanumeric 1	5

   Field 1 and 2 as explained above.

   Field 3 has to be filled in with an identifier for the transit transaction. The way that field is used is under the responsibility of National Administrations but each transit transaction handled during one year within the given country must have a unique number.

   National Administrations that want to have the office reference number of the customs authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office.

   Field 4 has to be filled with a value that is a check digit for the whole MRN. This field allows for the detection of an error when capturing the whole MRN.

   The “MRN” shall also be printed in bar code mode using the standard “code 128”, character set “B”.

2. 2.

   Box 3:

   • first subdivision: serial number of the current printed sheet,

   • second subdivision: total number of sheets printed (incl. list of items),

   • shall not be used when there is only one item.

3. 3.

   In the space to the right of box 8:

   Name and address of the customs office to which the return copy of the transit accompanying document has to be returned where the fallback procedure is used.

4. 4.

   Box C:

   • the name of the office of departure,

   • reference number of the office of departure,

   • acceptance date of the transit declaration,

   • the name and the authorisation number of the authorised consignor (if any).

5. 5.

   Box D:

   • control results,

   • seals affixed or the indication “- -” identifying the “Waiver — 99201”,

   • the indication “Binding itinerary”, where appropriate.

   The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.

6. 6.

   Formalities en route

   Between the time when the goods leave the office of departure and the time they arrive at the office of destination, certain details may have to be added on the transit accompanying document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The particulars may be added legibly by hand, in which case the entries should be made in ink and in block letters.

   Carriers are reminded that goods can be transhipped only under an authorisation of the customs authorities of the country in whose territory the transhipment is to be made.

   Where those authorities consider that the Community transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse the transit accompanying documents.

   The customs authorities at the office of transit or office of destination, as the case may be, have the obligation to incorporate into the system the added data on the transit accompanying document. The data can also be incorporated by the authorised consignee.

   The boxes and activities involved are:

   • Transhipment: use box 55.

   Box 55: Transhipment

   The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question.

   However, where goods are carried in containers that are to be transported by road vehicles, customs authorities may authorise the principal to leave box 18 blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport shall be subsequently entered in box 55.

   • Other incidents: use box 56.

   Box 56: Other incidents during carriage

   Box to be completed in accordance with current obligations regarding transit.

   In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not necessary.

CHAPTER IIExplanatory notes and the particulars (data) for the list of items

When a movement consists of more than one item, then the sheet A of the list of items shall always be printed by the computer system and shall be attached to the transit accompanying document.

The boxes of the list of items are vertically expandable.

Particulars have to be printed as follows:

1. 1.

   In the identification box (upper left corner):

   1. (a)

      list of items;

   2. (b)

      serial number of the current sheet and the total number of the sheets (including the transit accompanying document).

2. 2.

   OoDep — name of the office of departure.

3. 3.

   Date — acceptance date of the transit declaration.

4. 4.

   MRN — movement reference number as defined in Annex 45a

5. 5.

   The particulars of the different boxes at item level have to be printed as follows:

   1. (a)

      item no — serial number of the current item;

   2. (b)

      regime — if the status of the goods for the whole declaration is uniform, the box is not used;

   3. (c)

      if mixed consignment, the actual status, T1, T2 or T2F, is printed.

EXPLANATORY NOTES TO THE APPLICATION FORMS FOR SIMPLIFIED PROCEDURES

TITLE 1Particulars to be entered in the various boxes of the application form

General remark:

If necessary, the requested information can be presented in a separate annex to the application form, referring to the box of the form concerned.

Member States may require additional information.

1.

Enter full name and address of the applicant. The applicant is the person to whom the authorisation will be issued.

1.a

Enter the trader identification number.

1.b

Enter, if applicable, any internal reference number, to refer to this application in the authorisation.

1.c

Enter the relevant contact information (contact person, contact address, phone number, fax number, e-mail address)

1.d

Indicate the type of representation for lodgement of a declaration by inserting an “X” in the appropriate box.

2.

Indicate which type of simplified procedure (local clearance and/or simplified declaration) and which customs procedure (for import and/or export) is applied for by inserting an “X” in the appropriate box.

2.a and bRegarding inward processing procedure, enter the code 1 for the suspension system and code 2 for the drawback system.

Regarding re-exportation, simplified procedures will be applied for where a customs declaration is required.

3.Enter the relevant code:

1. 1.

   first application for an authorisation other than a single authorisation

2. 2.

   application for modified or renewed authorisation (also indicate the appropriate authorisation number)

3. 3.

   first application for a single authorisation.

4.a

Indicate if the status of authorised economic operator is certified; if “YES”, enter the corresponding number.

4.bEnter the type, reference and — if applicable — the expiry date of the relevant authorisation(s) for which the applied simplified procedure(s) will be used; in case authorisation(s) is/are just applied for, enter the type of applied authorisation(s) and the date of application

For the type of authorisation enter one of the following codes

Code	authorised procedure
1	Customs Warehouse Procedure
2	Inward Processing Relief
3	Temporary Admission
4	End Use
5	Processing under Customs Control
6	Outward Processing Relief

5.Information on main accounts.

• commercial, fiscal or other accounting material.

5.a

Enter the full address of the location where the main accounts are held.

5.b

Enter the type of accounts (electronic or paper-based, and type of system and software in use).

6.

Enter the number of continuation forms attached to this application.

TITLE IIParticulars to be entered in the various boxes of the continuation form for

Import and export

7.

Information on records (customs related accounts).

7.a

Enter full address of the location where the records are held.

7.b

Enter the type of records (electronic or paper-based, and type of system and software in use).

7.c

Enter, if applicable, other relevant information regarding the records.

8.

Information about type of goods and transactions.

8.a

Enter, if applicable, the relevant CN code; otherwise enter at least the chapters of CN and the description of the goods.

8.b-e

Enter the relevant information on a monthly basis.

8.fAt import, the applicant has the possibility to indicate that he wants to use the exchange rate valid on the first day of the declaration period, in accordance with Article 172.

Insert an “X” in the appropriate box, if this is requested.

9.

Enter the relevant codes for the customs procedure as set out in Annex 38 (e.g. code 40 for release for free circulation and home use).

10.

Information on authorised locations of goods and responsible customs office.

10.a

For the local clearance procedure enter the participating Member State, using the country code (ISO alpha 2), in which the location of the goods mentioned in box 10.b are situated.

10.b

For the local clearance procedure enter the full address of the location of the goods.

10.c

Enter the full name, address and contact information of the local customs office responsible for the location of goods mentioned in box 10.b.

11.

Enter the full name, address and contact information of the relevant customs offices where the simplified declaration is to be lodged.

12.

Enter, if applicable, the relevant information on the companies included in the single authorisation who act on behalf of the holder of the single authorisation.

12.a

Enter the participating Member State, using the country code (ISO alpha 2).

12.b

Enter full name and address of the company who act on behalf of the holder of the single authorisation in the Member State mentioned in box 12.a.

13.

Enter, if applicable, the full name, address and contact information of the supervising office.

14.

Indicate, by inserting an “X” in the appropriate box, the type of simplified declaration; in case of using commercial or other administrative documents, the type of documents in use must be specified.

15.

Enter, if applicable, additional information or conditions which may be relevant for the simplified procedure concerned, such as the procedure and the time limit for lodging the supplementary declaration.

16.At the time of application for the single authorisation, the applicant:

shall consent to the exchange of any information with the customs authorities of any other Member State and the Commission;

may consent to publication of the non-confidential data to the public via the Internet by inserting an “X” in the appropriate box.

Non-confidential data accessible to the wider public:

The access to the wider public shall provide the following data (with reference to the box number in the application form):

• name and address of the holder of the single authorisation for simplified procedures (box 1),

• authorisation number (allocated by the customs authority),

• the procedure(s) code as set out in Annex 38 (box 9),

• indication whether the simplified procedure have been granted for import or export (box 2.a or 2.b),

• the ISO alpha-2 country code of the Member States involved as referred to in Annex 38 (box 10a),

• name and address of companies included in the single authorisation who act on behalf of the holder of the single authorisation (box 12.b).