Commission Implementing Regulation (EU) 2015/2447Show full title

Section 3 U.K. Provisions for the Union transit procedure and the procedure under the TIR and the ATA Conventions

Subsection 1 U.K. Union transit

Article 159 U.K. Calculation for the purpose of common transit(Article 89(2) of the Code)

For the purpose of the calculation referred to in Article 148 and in the second subparagraph of Article 155(3)(b) of this Regulation, Union goods carried in accordance with the Convention on a common transit procedure(1) shall be treated as non-Union goods.

Article 160 U.K. Individual guarantee in the form of vouchers(Article 92(1)(b) of the Code)

1. In the context of Union transit procedure, an individual guarantee in the form of an undertaking by a guarantor may also be provided by the guarantor by issuing vouchers to persons who intend to be the holders of the procedure.

The proof of that undertaking shall be made out using the form set out in Annex 32-02 and the vouchers shall be made out using with the form set out in Annex 32-06.

Each voucher shall cover an amount of EUR 10 000 for which the guarantor shall be liable.

The period of validity of a voucher shall be 1 year from the date of issue.

2. The guarantor shall provide the customs office of guarantee with any required details about the individual guarantee vouchers that he has issued.

3. For each voucher, the guarantor shall communicate to the person who intends to be the holder of the procedure the following information:

(a) a guarantee reference number;

(b) an access code associated with the guarantee reference number.

The person who intends to be the holder of the procedure shall not modify the access code.

4. The person who intends to be the holder of the procedure shall submit at the customs office of departure a number of vouchers corresponding to the multiple of EUR 10 000 required to cover the sum of the amounts referred to in Article 148 of this Regulation.

Article 161 U.K. Revocation and cancellation of an undertaking provided in case of an individual guarantee in the form of vouchers(Articles 92(1)(b) and 94 of the Code)

The customs authority responsible for the relevant customs office of guarantee shall introduce into the electronic system referred to in Article 273(1) of this Regulation information of any revocation or cancellation of an undertaking provided in case of an individual guarantee in the form of vouchers and the date when it becomes effective.

Article 162 U.K. Comprehensive guarantee(Articles 89(5) and 95 of the Code)

1. In the context of Union transit procedure, the comprehensive guarantee may only be provided in the form of an undertaking by a guarantor.

2. The proof of that undertaking shall be kept by the customs office of guarantee for the period of validity of the guarantee.

3. The holder of the procedure shall not modify the access code associated with the guarantee reference number.

Subsection 2 U.K. Procedures under the TIR and the ATA Conventions

Article 163 U.K. Liability of guaranteeing associations for TIR operations(Article 226(3)(b) of the Code)

For the purposes of Article 8(4) of the TIR Convention, including any subsequent amendments thereof, (TIR Convention) where a TIR operation is carried out on the customs territory of the Union, any guaranteeing association established in the customs territory of the Union may become liable for the payment of the secured amount 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.

Article 164 U.K. Notification of non-discharge of a procedure to guaranteeing associations(Article 226(3)(b) and (c) of the Code)

A valid notification of non-discharge of a procedure in accordance with the TIR Convention or with the ATA Convention or with the Istanbul Convention, made by the customs authorities of one Member State to a guaranteeing association, shall constitute a notification to any other guaranteeing association of another Member State identified as liable for payment of an amount of import or export duty or other charges.

(1)

OJ L 226, 13.8.1987, p. 2.