ANNEX I

ENTRY AND EXIT SUMMARY DECLARATIONS

Article 1

Form and content of the entry or exit summary declaration

1.   The entry or exit summary declaration shall be lodged using a data processing technique. Commercial, port or transport documentation may be used, provided that it contains the necessary particulars.

2.   The entry or exit summary declaration shall contain the particulars laid down for such declaration in Annex 30A of 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 (1). It shall be completed in accordance with the explanatory notes in that Annex. The summary declaration shall be authenticated by the person making it.

3.   The customs authorities shall allow the lodging of a paper-based entry or exit summary declaration, or any other means replacing it as agreed between the customs authorities, only in one of the following circumstances:

(a)	where the customs authorities' computerised system is not functioning;

(b)	where the electronic application of the person lodging the entry or exit summary declaration is not functioning,

provided that the customs authorities apply the same level of risk management as that applied to entry or exit summary declarations made using a data processing technique.

The paper-based entry or exit summary declaration shall be signed by the person making it. Such paper-based entry or exit summary declarations shall be accompanied, where necessary, by loading lists or other appropriate lists, and shall contain the particulars referred to in paragraph 2.

4.   Each Contracting Party shall define the conditions and procedures according to which the person lodging the entry or exit summary declaration may modify one or more of the particulars of the declaration after lodging it, with the to customs authorities.

Article 2

Exceptions from the obligation to lodge an entry or exit summary declaration

1.   An entry or exit summary declaration shall not be required in respect of the following goods:

(a)	electrical energy;

(b)	goods entering or leaving by pipeline;

(c)	letters, postcards and printed matter, including on electronic media;

(d)	goods moved under the rules of the Universal Postal Union Convention;

(e)	goods for which an oral customs declaration or a declaration by simple crossing the border is permitted in accordance with the legislation of the Contracting Parties except for pallets, containers and means of road, rail, air, sea or inland waterway transport carried under a transport contract;

(f)	goods contained in travellers’ personal luggage;

(g)	goods covered by ATA and CPD Carnets;

(h)	goods entitled to relief pursuant to the Vienna Convention on Diplomatic Relations of 18 April 1961, the Vienna Convention on Consular Relations of 24 April 1963 or other Consular conventions, or the New York Convention of 16 December 1969 on Special Missions;

(i)	weapons and military equipment brought into or out from the customs territory of a Contracting Party by the authorities in charge of the military defence of the Contracting Parties, in military transport or transport operated for the sole use of the military authorities;

(j)

the following goods brought into or out from the customs territory of a Contracting Party directly to or from drilling or production platforms operated by a person established in the customs territory of the Contracting Parties: — goods which were incorporated in such platforms, for the purposes of their construction, repair, maintenance or conversion, — goods which were used to fit to or to equip the said platforms; other provisions used or consumed on the said platforms; and non-hazardous waste products from the said platforms;

(k)	goods in a consignment the intrinsic value of which does not exceed EUR 22 provided that the customs authorities accept, with the agreement of the economic operator, to carry out risk analysis using the information contained in, or provided by, the system used by the economic operator;

(l)	goods moved under cover of the form 302 provided for in the Convention between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951.

2.   An entry or exit summary declaration shall not be required in cases provided for in international agreements concluded by a Contracting Party with a third country in the area of security subject to the procedure referred to in Article 9b(3) of this Protocol.

3.   An entry or exit summary declaration is not required in the Community in cases provided for in point (j) Article 181c, point (j) Article 592a, and point (b) of Article 842a(2) of Regulation (EEC) No 2454/93.

Article 3

Place where the entry or exit summary declaration has to be lodged

1.   The entry summary declaration shall be lodged with the competent customs office in the customs territory of the Contracting Party where the goods are brought in from third countries. On the basis of the data included in the declaration, that customs office shall carry out the risks analysis as well as the security customs controls that are deemed necessary, including when the goods are destined for the other Contracting Party.

2.   The exit summary declaration shall be lodged with the competent customs office in the customs territory of the Contracting Party where the exit formalities for goods destined for third countries are carried out. However, where an export declaration is used as an exit summary declaration, it shall be lodged with the competent customs office in the customs territory of the Contracting Party where the formalities related to the export to a third country are carried out. That competent office shall carry out the risk analysis on the basis of the data included in the declaration as well as the security customs controls that are deemed necessary.

3.   When goods leave the customs territory of a Contracting Party to a third country through the customs territory of the other Contracting Party, the data referred to in Article 1(2) shall be transmitted by the competent authorities of the first Contracting Party to the competent authorities of the second Contracting Party. The Contracting Parties shall endeavour to establish a connection with a view to using a common system of data transmission, which contains all information necessary to certify the exit of the goods in question.

However, the EEA Joint Committee may determine cases where the transmission of the data is not required provided that such cases do not prejudice the level of security that is guaranteed by this Protocol.

Where the Contracting Parties are unable to carry out the transmission of data referred to in the first subparagraph on the date of application of this Protocol, the exit summary declaration for goods leaving a Contracting Party for a third country through the customs territory of another Contracting Party, except for goods in direct air transportation, shall be lodged only with the competent authorities of the second Contracting Party.

Article 4

Deadlines for lodging an entry or an exit summary declaration

1.   Deadlines by which the entry or exit summary declaration is to be lodged shall be those referred to in Articles 184a and 592b of Regulation (EEC) No 2454/93.

2.   Subject to the procedure referred to in Article 9b(3) of this Protocol, the deadlines mentioned in paragraph 1 shall not apply where international agreements on security between the Contracting Party and third countries provide otherwise.

ANNEX II

AUTHORISED ECONOMIC OPERATOR

TITLE I

Granting the status of authorised economic operator

Article 1

General provisions

1.   The criteria for granting the status of authorised economic operator shall include:

(a)	an appropriate record of compliance with customs requirements;

(b)	a satisfactory system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls;

(c)	where appropriate, proven financial solvency; and

(d)	where applicable, appropriate security and safety standards.

2.   Each Contracting Party shall determine the procedure for granting the status of authorised economic operator and the legal effects of that status.

3.   The Contracting Parties shall ensure that their customs authorities control that all the conditions and criteria for granting the status are complied with by the authorised economic operator and shall review them in case of an important amendment to the legislation concerned or when new circumstances appear, which raise a reasonable suspicion on the part of the authorities that the operator no longer complies with the conditions and criteria concerned.

Article 2

Record of compliance

1.   The record of compliance with customs requirements shall be considered as appropriate if over the last three years preceding the submission of the application no serious infringement or repeated infringements of customs rules have been committed by any of the following persons:

(a)	the applicant;

(b)	the persons in charge of the applicant company or exercising control over its management;

(c)	if applicable, the applicant’s legal representative in customs matters;

(d)	the person responsible in the applicant company for customs matters.

2.   The record of compliance with customs requirements may be considered as appropriate if the competent customs authority considers any infringement to be of negligible importance in relation to the number or size of the customs-related operations, and not to create doubts concerning the good faith of the applicant.

3.   If the persons exercising control over the applicant company are established or resident in a third country, the customs authorities shall assess their compliance with customs requirements on the basis of records and information that are available to them.

4.   If the applicant has been established for less than three years, the customs authorities shall assess his compliance with customs requirements on the basis of the records and information that are available to them.

Article 3

Satisfactory system of managing of commercial and transport records

To enable the customs authorities to establish that the applicant has a satisfactory system of managing commercial and, where appropriate, transport records, the applicant shall fulfil the following requirements:

(a)	maintain an accounting system which is consistent with the generally accepted accounting principles applied where the accounts are held and which will facilitate audit-based customs control;

(b)	allow the customs authority physical or electronic access to its customs and, where appropriate, transport records;

(c)	have an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and have internal controls capable of detecting illegal or irregular transactions;

(d)	where applicable, have satisfactory procedures in place for the handling of licenses and authorisations connected to importation and/or exportation;

(e)	have satisfactory procedures in place for the archiving of the company’s records and information and for protection against the loss of information;

(f)	ensure that employees are made aware of the need to inform the customs authorities whenever compliance difficulties are discovered and establish suitable contacts to inform the customs authorities of such occurrences;

(g)	have appropriate information technology security measures in place to protect the applicant’s computer system from unauthorised intrusion and to secure the applicant’s documentation.

Article 4

Financial solvency

1.   For the purposes of this Article, financial solvency shall mean a good financial standing which is sufficient to fulfil the commitments of the applicant, with due regard to the characteristics of the type of the business activity.

2.   The condition relating to the financial solvency of the applicant shall be deemed to be met if his solvency can be proven for the past three years.

3.   If the applicant has been established for less than three years, his financial solvency shall be judged on the basis of records and information that are available.

Article 5

Security and safety standards

1.   The applicant’s security and safety shall be considered to be appropriate if the following conditions are fulfilled:

(a)	buildings to be used in connection with the operations to be covered by the certificate are constructed of materials which resist unlawful entry and provide protection against unlawful intrusion;

(b)	appropriate access control measures are in place to prevent unauthorised access to shipping areas, loading docks and cargo areas;

(c)	measures for the handling of goods include protection against the introduction, exchange or loss of any material and tampering with cargo units;

(d)	where applicable, procedures are in place for the handling of import and/or export licenses connected to prohibitions and restrictions and to distinguish these goods from other goods;

(e)	the applicant has implemented measures allowing a clear identification of his business partners in order to secure the international supply chain;

(f)	the applicant conducts, in so far as legislation permits, security screening on prospective employees working in security sensitive positions and carries out periodic background checks;

(g)	the applicant ensures that its staff concerned actively participate in security awareness programmes.

2.   If the applicant, established in the Contracting Parties, is the holder of an internationally recognised security and/or safety certificate issued on the basis of international conventions, of a European security and/or safety certificate issued on the basis of Community legislation, of an International Standard of the International Organisation for Standardisation, or of a European Standard of the European standard organisations, or of any other recognised certificate, the criteria provided for in paragraph 1 shall be deemed to be met to the extent that the criteria for issuing these certificates are identical or correspond to those laid down in this Annex.

TITLE II

Facilitation granted to authorised economic operators

Article 6

Facilitation granted to authorised economic operators

The customs authorities shall grant an authorised economic operator the following facilitations:

—

the competent customs office may, before the arrival of the goods into the customs territory or before they leave it, notify the authorised economic operator when, as a result of security and safety risk analysis, the consignment has been selected for further physical control. This notice shall only be provided where it does not jeopardise the control to be carried out. However, the customs authorities may carry out a physical control even where an authorised economic operator has not been notified,

—

an authorised economic operator may lodge entry and exit summary declarations comprising the reduced data requirements set out in Annex 30A of Regulation (EEC) No 2454/93; however where an economic operator is a carrier, freight forwarder or customs agent he is entitled to lodge such declarations only on the condition that he is involved in the importation or exportation of goods on behalf of an authorised economic operator,

—	an authorised economic operator shall be subject to fewer physical and document-based controls than other economic operators. The customs authorities may decide otherwise in order to take into account a specific threat, or control obligations set out in other legislation,

—

where, following risk analysis, the competent customs authority nevertheless selects for further examination a consignment covered by an entry or exit summary declaration or by a customs declaration lodged by an authorised economic operator, it shall carry out the necessary controls as a matter of priority. If the authorised economic operator so requests, and subject to agreement with the customs authority concerned, these controls may be carried out at a place which is different from the place of the customs office involved.

TITLE III

Suspension and revocation of the status of authorised economic operator

Article 7

Suspension of the status

1.   The status of authorised economic operator shall be suspended by the issuing customs authority in the following cases:

(a)	where non-compliance with the conditions or criteria for granting the status has been detected;

(b)	the customs authorities have sufficient reason to believe that an act, which gives rise to criminal court proceedings and is linked to an infringement of the customs rules, has been perpetrated by the authorised economic operator;

(c)	upon a request of the authorised economic operator when he is temporarily incapable of complying with the conditions or criteria for granting of the status.

2.   In the case referred to in point (b) of paragraph 1, the customs authority may decide not to suspend the status of authorised economic operator if it considers an infringement to be of negligible importance in relation to the number or size of the customs related operations and not to create doubts concerning the good faith of the authorised economic operator.

3.   Where the nature or the level of the threat to citizens’ security and safety, to public health or to the environment so requires, suspension shall take place immediately.

4.   The suspension shall not affect any customs procedure already started before the date of suspension and not yet completed.

5.   Each Contracting Party shall determine the duration of the suspension period which is to allow the authorised economic operator to regularise the situation.

6.   When the economic operator concerned has, to the satisfaction of the customs authorities, taken the necessary measures to comply with the conditions and criteria that have to be met by an authorised economic operator, the issuing customs authority shall withdraw the suspension.

Article 8

Revocation of the status

1.   The status of the authorised economic operator shall be revoked by the issuing customs authority in the following cases:

(a)	where serious infringements related to customs rules have been committed by the authorised economic operator and there is no further right of appeal;

(b)	where the authorised economic operator fails to take the necessary measures during the suspension period referred to in Article 7(5);

(c)	upon request of the authorised economic operator.

2.   However, in the case referred to in point (a) of paragraph 1, the customs authority may decide not to revoke the status if it considers the infringements to be of negligible importance in relation to the number or size of the customs related operations and not to create doubts concerning the good faith of the authorised economic operator.

3.   Revocation shall take effect from the day following its notification.

TITLE IV

Exchange of information

Article 9

Exchange of information

The European Commission and the customs authorities of the relevant EFTA State shall, on a regular basis, exchange the following data concerning the identity of the authorised economic operators:

(a)	the Trader Identification Number of the operator (TIN) in a format compatible with the Economic Operator Registration and Identification EORI legislation;

(b)	the name and the address of the authorised economic operator;

(c)	the number of the document by which the status of the authorised economic operator was granted;

(d)	the current status (valid, suspended, revoked);

(e)	the periods when the status was modified;

(f)	the date from which the certificate is valid;

(g)	the authority which issued the certificate.