THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), and in particular Article 247 thereof,
Whereas:
(1) Regulation (EC) No 648/2005 of the European Parliament and of the Council(2) introduced in Regulation (EEC) No 2913/92 the obligation to lodge entry or exit summary declarations by electronic means. Starting from 1 July 2009, the lodgement of a paper-based export customs declaration is allowed only where the computerised system of the customs authorities is not functioning or where the electronic application of the person lodging the declaration is not functioning.
(2) An alternative version of the Transit Accompanying Document (the Transit/Security Accompanying Document) and the related list of items should be established to include the data required in Annex 30A to Commission Regulation (EEC) No 2454/93(3) to enhance security.
(3) The Export Accompanying Document and the related list of items provided for in Article 796a of Regulation (EEC) 2454/93 should also be adapted to include the data set out in Annex 30A to Regulation (EEC) No 2454/93.
(4) Where the persons lodging the declaration cannot provide the customs authorities with export and exit summary declarations data using the normal computerised procedures because the computerised system of the customs authorities or the electronic application of the person lodging the declaration is not functioning, they should be permitted to use an alternative paper procedure that enables them to provide the necessary information to the customs authorities. To this end, it is necessary to provide for the use of a form, the Export/Security Single Administrative Document, that can contain both export declaration and exit summary declaration data.
(5) For situations where the computerised system of the customs authorities is not functioning or where the electronic application of the person lodging the declaration is not functioning it is necessary to provide for a paper-based Security and Safety Document that should be used for entry summary declarations and for exit summary declarations. It should contain the data defined in Annex 30A to Regulation (EEC) No 2454/93 and it should be supplemented by a list of items where the consignment consists of more than one item of goods.
(6) In order to give economic operators the widest possible range of options to provide the required data where all customs and private computerised systems are not functioning, it is necessary to allow customs authorities to authorise them to communicate this data by commercial documents providing the documents produced to customs authorities contain the particulars laid down for entry or exit summary declarations in Annex 30A to Regulation (EEC) No 2454/93.
(7) Since the provisions of Commission Regulation (EC) No 1875/2006(4) relating to safety and security apply from 1 July 2009, the corresponding provisions laid down in this Regulation should apply from the same date. Commission Regulation (EEC) No 2454/93 should therefore be amended accordingly.
(8) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION: