EUROPEAN COMMISSION

Brussels, 20.10.2017

COM(2017) 609 final

2017/0267(NLE)

Proposal for a

COUNCIL DECISION

on the position to be adopted on behalf of the European Union within the Joint Committee set up by the Convention of 20 May 1987 on a common transit procedure as regards the proposals for amendments to that Convention

EXPLANATORY MEMORANDUM

1. SUBJECT-MATTER OF THE PROPOSAL

The present proposal is for a Decision establishing the position to be adopted on behalf of the Union in the EU-EFTA Joint Committee on common transit ("the Joint Committee") in connection with the envisaged adoption by the Joint Committee of a Decision on amending the Appendices to the Convention of 20 May 1987 on a common transit procedure ("the Convention")

2. CONTEXT OF THE PROPOSAL

2.1. •The Convention on a common transit procedure

The Convention aims to facilitate the movement of goods between the European Union and other countries which are Contracting Parties to the Convention. It entered into force on 1 January 1988.

The European Union is a Contracting Party to the Convention.

2.2.The EU-EFTA Joint Committee

The task of the EU/EFTA Joint Committee on common transit is to administer the Convention and to ensure its proper implementation. The Committee, by means of decisions, adopts amendments to the Appendices to the Convention

The Joint Committee's decisions are adopted unanimously by Contracting Parties.

2.3.The Decision of the EU-EFTA Joint Committee

On 5 December 2017, at its 30th meeting, the Joint Committee is expected to adopt a Decision amending the Appendices to the Convention.

The common transit procedure consists of an extension of the Union transit procedure to the non-Union Contracting parties to the Convention ("the common transit countries"). As a result of the EU/EFTA Joint Committee Decision No 1/2016 of 28 April 2016 1 , the Convention was amended in order to align it with provisions in the Union Customs Code ("UCC") and its Delegated and Implementing Acts concerning transit arrangements and the customs status of Union goods. That Decision entered into force on 1 May 2016.

Certain provisions of the UCC legal package will apply later than 1 May 2016, taking into account the request from economic operators to have sufficient time to prepare for the new rules and the need to update or deploy relevant customs systems which are scheduled for completion over the next few years. Insofar as the transit procedure is concerned, the provisions concerning the use of the electronic transport document (ETD) as a transit declaration for air transport will apply as of 1 May 2018, at the latest, and certain transit provisions will become applicable only after the upgrade of the electronic transit system. As regards the customs status of Union goods, some of the provisions are not yet applicable, because they also require the deployment of relevant electronic systems.

Therefore, in order to provide the common transit countries also with sufficient time to prepare for the application of the amended provisions and additional data elements that will be required when the new systems and provisions are fully applicable under EU customs legislation, the Convention must be further amended in order to align it fully with the UCC legal package.

The process to establish an EU common position on the draft Decision concerning the further amendments to the Convention should be relatively smooth as the content is based on EU rules that were agreed by Member States and that are included in the UCC that entered into force on 1 May 2016.

The Commission is invited to adopt the draft Decision and to transmit it to the Council.

The Joint Committee Decision amending the Convention shall become binding on the Contracting Parties in accordance with Article 2 of that Decision, which provides that "This Decision shall enter into force on the day of its adoption".

In accordance with Article 15(3) of the Convention, this type of Decision shall be put into effect by the Contracting Parties in accordance with their own legislation.

3. Position to be adopted on behalf of the Union

The proposal amends provisions in the Appendices to the Convention and in the Annexes to those Appendices. The amendments propose the alignment of provisions in the Convention with provisions in the UCC Delegated and Implementing Acts concerning the Union transit arrangements and the customs status of Union goods that will only become applicable on certain dates in the future.

The aim is to improve the functioning of the common transit procedure between the Contracting Parties. The amendments should result in substantial and tangible benefits for traders and for customs administrations by improving clarity and ensuring a smooth transition to the new electronic arrangements.

Proposed instrument: Decision of the EU-EFTA Joint Committee on common transit.

There is no other, more adequate, instrument.

The proposed Decision is consistent with the common policy in the fields of trade and transport.

4. LEGAL BASIS

4.1. •Procedural legal aspects

4.1.1. Principles

Article 218(9) of the Treaty on the Functioning of the European Union (TFEU) provides for decisions establishing ‘the positions to be adopted on the Union’s behalf in a body set up by an agreement, when that body is called upon to adopt acts having legal effects, with the exception of acts supplementing or amending the institutional framework of the agreement.’

Article 15(3)(a) of the Convention stipulates that the EU/EFTA Joint Committee adopts by decisions amendments to the Appendices to the Convention.

4.1.2. Application to the present case

The Joint Committee is a body set up by Article 14 of the Convention.

The Decision which the Joint Committee is called upon to adopt constitutes an act having legal effect. That Decision will be binding under international law in accordance with Article 20 of the Convention.

The Decision does not supplement or amend the institutional framework of the Convention.

The procedural legal basis for the proposed Decision, therefore, is Article 218(9) TFEU.

4.2. Substantive legal basis

The substantive legal basis for a decision under Article 218(9) TFEU depends primarily on the objective and content of the envisaged act in respect of which a position is adopted on behalf of the Union.

The substantive legal basis of the proposed Decision, therefore, is Article 207 TFEU.

The simplifications achieved through the Convention and the envisaged amendment concern efficient border crossing procedures and thus the EU's common commercial policy.

4.3. Conclusions

The legal basis for the proposed Decision should be Article 207 TFEU in conjunction with Article 218(9) TFEU.

2017/0267 (NLE)

Proposal for a

COUNCIL DECISION

on the position to be adopted on behalf of the European Union within the Joint Committee set up by the Convention of 20 May 1987 on a common transit procedure as regards the proposals for amendments to that Convention

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207, in conjunction with Article 218(9) thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1)The Convention on a common transit procedure ("the Convention") was concluded by the European Union by Council Decision 2 and entered into force on 1 January 1988.

(2)Pursuant to Article 15(3)(a) of the Convention, the EU-EFTA Joint Committee on common transit set up by that Convention ("the Joint Committee") may adopt by decision amendments to the Appendices to the Convention.

(3)On 5 December 2017, during its 30th meeting, the Joint Committee is expected to adopt a Decision amending the Appendices to the Convention.

(4)It is appropriate to establish the position to be adopted on behalf of the Union in the Joint Committee, as its Decision will be binding upon the Union.

(5)Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code 3 and its Delegated and Implementing acts introduced the possibility to use the electronic transport document (ETD) as a transit declaration for air transport. Those provisions will be fully applicable as of 1 May 2018 at the latest. Moreover, certain provisions on transit and on the customs status of Union goods will only become applicable when the relevant electronic systems have been upgraded or deployed, on the dates indicated in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code 4 .

(6)To ensure the smooth and efficient functioning of trade between the Union and the Contracting Parties to the Convention, the provisions on the use of the ETD as a transit declaration and on the implementation of the relevant electronic systems should be included in the Appendices to the Convention. Those amendments are indispensable for the further alignment of the Convention with Union legislation.

(7)All Member States of the Union expressed their positive opinion as regards the proposed amendments in the EU-EFTA Working Group on common transit.

(8)As the Joint Committee Decision will amend the Convention, it is appropriate to publish it in the Official Journal of the European Union after its adoption.

(9)In the Joint Committee, the Union is to be represented by the Commission in accordance with Article 17(1) of the Treaty on European Union (TEU). The position of the Union concerning the proposed amendment should therefore be based on the attached draft Decision,

HAS ADOPTED THIS DECISION:

Article 1

The position to be adopted on behalf of the Union at the meeting of the EU-EFTA Joint Committee on common transit ("the Joint Committee") concerning amendments to the Appendices to that Convention shall be based on the draft Decision No 1/2017 of the EU-EFTA Joint Committee on common transit attached to this Decision.

Minor changes to the draft Decision may be agreed to by the representatives of the Union in the Joint Committee, without further Decision of the Council.

Article 2

After its adoption, the Decision of the Joint Committee shall be published in the Official Journal of the European Union.

Article 3

This Decision is addressed to the Commission.

Done at Brussels,

(1) OJ L 142 of 31.5.2016, p. 25

(2) OJ L 226, 13.8.1987, p. 2

(3) OJ L 269, 10.10.2013, p. 1.

(4) OJ L 99, 15.4.2016, p. 6.

EUROPEAN COMMISSION

Brussels, 20.10.2017

COM(2017) 609 final

ANNEX

to the

Proposal for a COUNCIL DECISION

on the position to be adopted on behalf of the European Union within the Joint Committee set up by the Convention of 20 May 1987 on a common transit procedure as regards the proposals for amendments to that Convention

Proposal for a Decision No 1/2017 of the EU-EFTA Joint Committee on common transit
of XX XXXX 2017
amending the Convention of 20 May 1987 on a common transit procedure

THE JOINT COMMITTEE

Having regard to the Convention of 20 May 1987 on a common transit procedure 1 , and in particular Article 15(3)(a) thereof,

Whereas:

(1)Article 15(3)(a) of the Convention of 20 May 1987 on a common transit procedure ("the Convention") empowers the Joint Committee set up by that Convention ("the Joint Committee") to adopt by decision amendments to the Appendices to the Convention.

(2)Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code 2 ("UCC") and its Delegated and Implementing acts introduced the possibility to use the electronic transport document (ETD) as a transit declaration for air transport. Those provisions will be fully applicable as of 1 May 2018 at the latest. Moreover, certain provisions on transit and on the customs status of Union goods will only become applicable at a later point in time, because they require the relevant electronic systems to be upgraded or deployed, which will take place as of the dates indicated in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code 3 .

(3)To ensure the smooth, efficient and harmonised functioning of trade between the Union and the Contracting Parties to the Convention, the provisions in the Appendices to the Convention concerning the common transit procedure and the rules for the customs status of Union goods should be aligned with the respective provisions in the UCC Delegated and Implementing acts that will only be applicable at the later stage. For that purpose, amendments to the Appendices to the Convention are indispensable.

(4)Therefore, the Convention has to be amended accordingly. °

HAS ADOPTED THIS DECISION:

Article 1

(1)The text of Appendix I to the Convention of 20 May 1987 on a common transit procedure ("the Convention") is amended as set out in Annex A to this Decision.

(2)The text of Annex 2 to Appendix I to the Convention is amended as set out in Annex B to this Decision.

(3)The text of Appendix II to the Convention is amended as set out in Annex C to this Decision.

(4)The text of Annexes B2a and B3a is added to Appendix IIIa to the Convention as set out in Annex D to this Decision.

(5)The text of Annexes A2, B1 and C7 to Appendix III to the Convention is amended as set out in Annex E to this Decision.

(6)The text of Appendix IIIa is added to the Convention as set out in Annex F to this Decision.

(7)The text of Annexes A1a, A3a, A4a, A5a, A6a, B5a and B6a is added to Appendix IIIa to the Convention as set out in Annex G to this Decision.

Article 2

This Decision shall enter into force on the day of its adoption.

Done at Oslo,

For the Joint Committee

The President

ANNEX A

Appendix I to the Convention of 20 May 1987 on a common transit procedure is amended as follows:

(1)In Article 10(2)(b) the words "Article 55(a)" are replaced by "Article 55(1)(a)".

(2)Article 13 is amended as follows:

(a)in paragraph 1, point (a) is replaced by the following:

"(a)goods carried by air where the transit procedure based on an electronic manifest for goods carried by air or where the transit procedure based on an electronic transport document as transit declaration for air transport are used;";

(b)in paragraph 2, the following sentence is added:

"That waiver shall apply until 1 May 2019 or, for authorisations having a limited period of validity, until the end of that period, whichever is the earlier.".

(3)In Article 25, the following paragraph is added:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the particulars and the structure of the data of the transit declaration are set out in Annexes A1a and B6a to Appendix III."

(4)In Article 27, the following paragraph is added:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), in the cases referred to in Article 26(1)(a), the traveller shall draw up the paperbased transit declaration in accordance with Articles 5 and 6 and Annex B6a to Appendix III."

(5)The following Article is inserted:

"Article 29a

Lodging a transit declaration prior to the presentation of the goods

From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), a transit declaration may be lodged prior to the expected presentation of the goods to the customs office of departure. If the goods are not presented within 30 days of lodging of the transit declaration, that declaration shall be deemed not to have been lodged."

(6)In Article 38(6), the words "with Annex II to this Appendix" are replaced by "with Annex II to Appendix I to the Convention".

(7)Article 41 is amended as follows:

(a)the title is replaced by the following:

"Transit accompanying document and List of items";

(b)paragraph 1 is split into two subparagraphs;

(c)in paragraph 1, the following subparagraph is inserted as a second subparagraph:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the customs office of departure shall provide a transit accompanying document supplemented by a List of items to the declarant. The List of items shall form an integral part of the transit accompanying document.";

(d)in the third subparagraph of paragraph 1, the words "Annex 3" are replaced by "Annex A3";

(e)in paragraph 1, the following subparagraph is added:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the transit accompanying document shall be provided using the form set out in Annex A3a to Appendix III and shall include the particulars set out in Annex A4a to Appendix III.";

(f)in paragraph 2, the following subparagraph is added:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the List of items shall be provided using the form set out in Annex A5a to Appendix III and shall include the particulars set out in Annex A6a to Appendix III.";

(g)the following paragraph is added:

"(3)The transit accompanying document and the List of Items shall be provided in printed form.".

(8)Article 42 is replaced by the following:

"Article 42

Presentation of the transit accompanying document

The transit accompanying document with the MRN of the transit declaration and other documents accompanying the goods shall be presented whenever the customs authorities so require."

(9)Article 44 is amended as follows:

(a)in paragraph 1, the following subparagraphs are added:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the carrier shall present without undue delay after the incident the goods and the transit accompanying document with the MRN of the transit declaration to the nearest customs authority of the country in whose territory the means of transport is located in situation referred to in points (a) to (f) of the first subparagraph.

Where the customs authorities in whose territory the means of transport is located consider that the common transit operation concerned may continue, they shall take any steps that they consider necessary and record relevant information concerning the incidents referred to in the first subparagraph of this paragraph in the electronic transit system referred to in Article 4.";

(b)paragraph 2 is replaced by the following:

"2.The carrier is waived from the presentation of the goods and of the transit accompanying document with the necessary entries made to the customs authority referred to in paragraph 1 in the following cases:

(a)Incidents as referred to in paragraph 1(c), if the goods are transferred from a means of transport that is not sealed;

(b)Incidents as referred to in paragraph 1(f), where one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems;

(c)Incidents as referred to in paragraph 1(f), where the tractor unit of a road vehicle is changed without its trailers or semi trailers being changed.

From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the carrier is waived from the presentation of the goods and of the transit accompanying document with the MRN of the transit declaration to the customs authority referred to in paragraph 1 provided that the holder of the procedure or the carrier on behalf of the holder of the procedure provides relevant information concerning the incident to that customs authority in the following cases:

(a)Incidents as referred to in paragraph 1(c), if the goods are transferred from a means of transport that is not sealed;

(b)Incidents as referred to in paragraph 1(f), where one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems;

(c)Incidents as referred to in paragraph 1(f), where the tractor unit of a road vehicle is changed without its trailers or semi-trailers being changed.";

(c)paragraph 3 is replaced by the following:

"3.The relevant information in the transit accompanying document concerning the incidents referred to in paragraph 1 shall be recorded in the electronic transit system by the customs authorities as the case may be at the customs office of transit or at the customs office of destination.

From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the relevant information concerning incidents referred to in paragraph 1 shall be recorded in the electronic transit system by the nearest customs authority of the country in whose territory the means of transport is located.";

(d)paragraphs 4, 5 and 6 are deleted.

(10)In Article 45, paragraph 3 is replaced by the following:

"The customs office of destination shall keep the transit accompanying document.

The customs office of destination shall in general carry out customs controls on the basis of the particulars of the common transit declaration received from the customs office of departure."

(11)In Article 46(1), the following subparagraph is added:

"The receipt shall contain a reference to the MRN of the transit declaration."

(12)Article 47 is amended as follows:

(a)in paragraph 1, the following subparagraph is added:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the customs office of destination shall notify the customs office of departure of the arrival of the goods on the day the goods and the transit accompanying document with the MRN of the transit declaration are presented in accordance with Article 45(1).";

(b)in paragraph 2, the following subparagraph is inserted as a second subparagraph:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), where the common transit operation is ended at a customs office other than that declared in the transit declaration, the customs office considered to be the customs office of destination in accordance with Article 45(5) shall notify the arrival to the customs office of departure on the day the goods and the transit accompanying document with the MRN of the transit declaration are presented in accordance with Article 45(1).";

(c)in paragraph 5, the following subparagraph is added:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), where goods are carried by rail and one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems, as referred to in Article 44(2)(b), the customs office of departure shall be notified at the latest on the 12th day following the day the first part of goods has been presented.".

(13)Article 49 is amended as follows:

(a)in paragraph 5, the following subparagraph is inserted as a second subparagraph:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), where, following a request in accordance with paragraph 2, the customs office of destination has not provided sufficient information for the common transit procedure to be discharged, that customs authority shall request the holder of the procedure to provide that information, at the latest 35 days after initiating the enquiry procedure.";

(b)in paragraph 6, the words "with paragraph 4" are replaced by "with paragraph 5".

(14)Article 55 is amended as follows:

(a)the unnumbered paragraph becomes paragraph 1;

(b)in paragraph 1, the following points are added:

"(h)the common transit procedure based on an electronic transport document as a transit declaration for air transport;

(i)the use of a customs declaration with reduced data requirements to place goods under the common transit procedure.";

(c)the following paragraphs are added:

"2.The authorisations in accordance with paragraph 1(i) to use of a customs declaration with reduced data requirements to place goods under the common transit procedure shall be granted for:

(a)transport of goods by rail;

(b)transport of goods by air where an electronic transport document is not used as a transit declaration.

"3.Until the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the paper based common transit procedure for goods carried by air as referred to in paragraph 1(e) and the paper based common transit procedure specific for the goods carried by rail as referred to in paragraph 1(f) shall apply. After those dates, those common transit procedures shall not apply.

Until 1 May 2018, the common transit procedure based on an electronic manifest for goods carried by air as referred to in paragraph 1(e) shall apply to those economic operators who have not yet upgraded the systems necessary for the use of the electronic transport document as a transit declaration for air transport as referred to in paragraph 1(h). After that date, the common transit procedure based on an electronic manifest for goods carried by air referred to in paragraph 1(e) shall not apply.

Until the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the simplification referred to in paragraph 1(i) shall not apply.".

(15)Article 56 is amended as follows:

(a)in paragraph 1, the words "Article 55(b) and (c)" are replaced by "Article 55(1)(b) and (c)";

(b)in paragraph 2, the words "Article 55(d)" are replaced by "Article 55(1)(d)";

(c)in paragraph 3, the word "simplification" is replaced by "simplifications" and the words "Article 55(e)" are replaced by "Article 55(1)(e) and (h)";

(d)in paragraph 4, the word "simplification" is replaced by "simplifications" and the words "Article 55(a) and (f)" are replaced by "Article 55(1)(a), (f) and (i)".

(16)Article 57 is amended as follows:

(a)in paragraph 1, the words "Article 55(a)" are replaced by "Article 55(1)(a)";

(b)in paragraph 2, the words "Article 55(b), (c) and (d) " are replaced by "Article 55(1)(b), (c), (d) and (i)";

(c)in paragraph 3, the words the words "Article 55(e)" are replaced by "Article 55(1)(e)";

(d)in paragraph 4, the words "Article 55(f)" are replaced by "Article 55(1)(f)";

(e)the following paragraph is inserted:

"5.The authorisations referred to in Article 55(1)(h) shall be granted to applicants fulfilling the following conditions:

(a)the applicant is established in the customs territory of a Contracting Party;

(b)the applicant declares that he will regularly use the common transit arrangements;

(c)the applicant has not committed any serious infringement or repeated infringement of customs legislation and taxation rules, including no record of serious criminal offences relating to his economic activity;

(d)the applicant demonstrates a high level of control of his operations and of the flow of goods, by means of a system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls;

(e)the applicant has the practical standards of competence or professional qualifications directly related to the activity carried out;

(f)the applicant operates a significant number of flights between airports in the Contracting Parties;

(g)the applicant demonstrates that he will be able to ensure that the particulars of the electronic transport document are available to the customs office of departure at the airport of departure and to the customs office of destination at the airport of destination and that those particulars are the same at the customs office of departure and the customs office of destination.";

(f)the current paragraph 5 becomes paragraph 6.

(17)Article 61 is amended as follows:

(a)in paragraph 1, the words "Article 55(c)" are replaced by "Article 55(1)(c)";

(b)in paragraph 2, the words "Article 55(d)" are replaced by "Article 55(1)(d)";

(c)in paragraph 3, the words "Article 55(a), (b) (e) and (f)" are replaced by "Article 55(1)(a), (b), (e), (f), (h) and (i)";

(d)the following paragraph is added:

"4.Notwithstanding the first subparagraph of paragraph 3, where the applicant applies for the simplification referred to in Article 55(1)(b) which is to be used in the context of an authorisation for the simplification referred to in Article 55(1)(c) the application for the use of seals of special type referred to in Article 55(1)(b) may be submitted to the customs authority competent to take a decision in the country where the common transit operations of the authorised consignor as referred to in Article 55(1)(c) are due to begin.".

(18)Article 70 is deleted.

(19)Article 71 is amended as follows:

(a)paragraph 1 is replaced by the following:

"Authorisations granted on the basis of Article 44(1)(a), (b), (d), (e) and (f)(i) and (ii) (solely the simplified procedure level 1) of Appendix I to the Convention as amended by Decision No 1/2008 which are valid on 1 May 2016 and which do not have a limited period of validity shall be reassessed by 1 May 2019.";

(b)in paragraph 2, the words "Article 55(a), (b), (d) and (e) of the Convention amended " are replaced by "Article 44(1)(a), (b), (d) and (e) of Appendix I to the Convention as amended";

(c)paragraph 4 is deleted.

(20)In Article 73, the words "Annex A2" are replaced by "Annex II to Appendix I".

(21)Article 74 is amended as follows:

(a)in paragraph 6, the following subparagraph is inserted as a first subparagraph:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the customs authorities shall monitor the guarantee.";

(b)the following paragraph is added:

"7.The monitoring of the guarantee for goods placed under the common transit procedure using the simplification referred to in Article 55(1)(f) during the period between the expiry of the waiver referred to in Article 13(2) and the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, shall be ensured by regular and appropriate audit.".

(22)In Article 81(1), the words "Article 55(b)" are replaced by "Article 55(1)(b)".

(23)Article 82 is amended as follows:

(a)in paragraph 2(a), the words "Article 55(b)" are replaced by "Article 55(1)(b)";

(b)in paragraph 4, the words "Annex II to this Appendix I" are replaced by "Annex II to Appendix I to the Convention".

(24)In Article 84, the words "Article 55(c)" are replaced by "Article 55(1)(c)" and the words "Article 55(a)" are replaced by "Article 55(1)(a)".

(25)Article 86 is amended as follows:

(a)in paragraph 1, the words "Article 55(c)" are replaced by "Article 55(1)(c)";

(b)in paragraph 3, the following subparagraph is added:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the authorised consignor shall print a transit accompanying document, provided he has received the notification of the release of the goods for the common transit procedure from the customs office of departure.".

(26)In Article 87, the words "Article 55(d)" are replaced by "Article 55(1)(d)".

(27)In Article 88(1), the words "Article 55(d)" are replaced by "Article 55(1)(d)".

(28)Article 90 is amended as follows:

(a)in paragraph 1, the words "Article 55(d)" are replaced by "Article 55(1)(d)";

(b)in paragraph 2, the words "Article 55(d)" are replaced by "Article 55(1)(d)".

(29)In Article 97(3), the words "Member State of the Union" are replaced by "Member State of the European Union".

(30)Article 107 is amended as follows:

(a)in paragraph 1, the words "Article 55(c)" are replaced by "Article 55(1)(c)";

(b)in paragraph 2, the words "Article 55(d)" are replaced by "Article 55(1)(d)".

(31)The title of Chapter VII is replaced by the following:

"Paper based common transit procedure for goods carried by air, common transit procedure based on an electronic manifest for goods carried by air and common transit procedure based on an electronic transport document as a transit declaration for air transport"

(32)In Article 108(2), the words "Article 55(e)" are replaced by "Article 55(1)(e)".

(33)In Article 110(3), the words "Article 55(e)" are replaced by "Article 55(1)(e)".

(34)Article 111 is replaced by the following:

"1.An airline company may be authorised to use an electronic manifest as a transit declaration for the use of the common transit procedure for goods carried by air.

2.On acceptance of the application for that authorisation, the competent customs authorities shall notify the other countries in whose territories the airports of departure and destination connected by electronic systems allowing for the exchange of information are situated.

Provided no objection is received within 60 days, the competent customs authorities shall issue the authorisation

3.The airline company shall transmit the manifest drawn up at the airport of departure to the airport of destination using an electronic system allowing for the exchange of information.

4.The airline company shall enter one of the following codes next to the relevant items in the manifest:

(a)'T1' where the goods move under the T1 procedure;

(b)the code 'T2' or 'T2F', as appropriate, where the goods move under the T2 procedure and, under the Union provisions, entry of this code is mandatory;

(c)'TD' for goods already moving under a transit procedure. In those cases, the airline company shall also enter the code 'TD' in the corresponding airway bill as well as a reference for the procedure used, the number and date of the transit declaration or transfer document and the name of the issuing office;

(d)'C' (equivalent to 'T2L') or 'F' (equivalent to 'T2LF'), as appropriate, for Union goods not placed under a transit procedure;

(e)'X' for Union goods for which the export was ended and exit confirmed and which are not placed under a transit procedure.

5.The manifest shall also include the information referred to in Article 109(1)(c) to (f) and (2).

6.The common transit procedure shall be deemed to be ended when the manifest transmitted by an electronic system allowing for the exchange of information is available to the competent customs authorities of the airport of destination and the goods have been presented to them.

7.The records kept by the airline company which enable the competent customs authorities to carry out effective controls shall contain at least the information referred to in paragraphs 2 and 3.

Where necessary, the competent customs authorities at the airport of destination shall transmit to the competent customs authorities at the airport of departure, for verification, the relevant details of manifests received by an electronic system allowing for the exchange of information.

8.The airline company shall notify the competent customs authorities of all offences and irregularities.

9.The competent customs authorities at the airport of destination shall notify the competent customs authorities at the airport of departure and the competent customs authority which issued the authorisation of all offences and irregularities at the earliest opportunity."

(35)The following Articles are inserted:

"Article 111a

Consultation prior to authorisations to use an electronic transport document as a transit declaration for air transport

1.After having examined whether the conditions laid down in Article 57(4) for the authorisation relating to the use of an electronic transport document as a transit declaration for air transport referred to in Article 55(1)(h) are met, the customs authority competent to grant the authorisation shall consult the customs authority at the airports of departure and destination.

Where, following the examination referred to in the first subparagraph, the consulted customs authority establishes that the applicant does not fulfil one or more of the conditions and criteria for granting the authorisation, the results, duly documented and justified, shall be transmitted to the customs authority competent to grant the authorisation.

2.The time-limit for the consultation shall be fixed at 45 days from the communication from the customs authority competent to grant the authorisation of the conditions which need to be examined by the consulted customs authority.

3.The time-limit established for the consultation in accordance with paragraph 1 may be extended by the customs authority competent to grant the authorisation in any of the following cases:

(a)where due to the nature of the examinations to be performed the consulted authority requests more time;

(b)where the applicant carries out adjustments in order to ensure the fulfilment of the conditions and criteria referred to in paragraph 1 and communicates them to the customs authority competent to grant the authorisation, which shall inform the consulted customs authority accordingly.

4.Where the consulted customs authority does not respond within the time-limit established for the consultation in accordance with paragraph 2, the conditions for which the consultation took place are deemed to be fulfilled.

5.The consultation procedure laid down in paragraphs 1 to 4 may also be applied for the purposes of re-assessment and monitoring of an authorisation.

Article 111b

Formalities for the use of an electronic transport document as a transit declaration for air transport

1.The goods shall be released for the common transit procedure when the particulars of the electronic transport document have been made available to the customs office of departure at the airport in accordance with the means defined in the authorisation.

2.Where the goods are to be placed under the common transit procedure, the holder of the procedure shall enter the appropriate codes next to the relevant items in the electronic transport document:

(a)'T1' – goods not having the customs status of Union goods, which are placed under the common transit procedure;

(b)'T2' – goods having the customs status of Union goods, which are placed under the common transit procedure;

(c)'T2F' – Goods having the customs status of Union goods, which are moved between a part of the customs territory of the Union where the provisions of Council Directive 2006/112/EC 4 1 or Council Directive 2008/118/EC 5 2 do not apply and a common transit country;

(d)'C' – Union goods not placed under a transit procedure;

(e)'TD' – Goods already placed under a transit procedure;

(f)'X' – Union goods for which the export was ended and exit confirmed and which are not placed under a transit procedure.

3.The common transit procedure shall end when the goods are presented at the customs office of destination at the airport, and the particulars of the electronic transport document have been made available to that customs office in accordance with the means defined in the authorisation.

4.The holder of the procedure shall notify the customs offices of departure and destination immediately of all offences and irregularities.

5.The common transit procedure is deemed to be discharged unless the customs authorities have received information or have established that the procedure has not ended correctly."

ANNEX B

Annex II to Appendix I to the Convention of 20 May 1987 on a common transit procedure is amended as follows:

(1)After the title of the Annex II, the words "Part 1" are deleted.

(2)Point 2 is amended as follows:

(a)in the second indent of point 2.1, the following subparagraph is added:

"from the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), a SAD printed out on plain paper by the computerised system of the economic operator, as foreseen in Annex B6a to Appendix III, or";

(b)in the third indent of point 2.1, the full stop is replaced by a semicolon;

(c)in the third indent of point 2.1, the following subparagraph is added:

"from the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), a Transit Accompanying Document (TAD) supplemented by List of items (LoI).";

(d)in point 2.2, the following subparagraph is added:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), loading lists complying with Annex B5a to Appendix III and provided using the form set out in Annex B4a to Appendix III may be used instead of continuation sheets as the descriptive part of a written transit declaration, of which they shall be an integral part.";

(e)in point 2.3, the following subparagraph is added:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), for the implementation of point 2.1 of this Annex, the transit declaration shall be completed in accordance with Annex B6a to Appendix III.".

(3)In the first indent of point 3.1, the following subparagraph is added:

"from the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the transit declaration shall be completed and submitted to the customs office of departure in copies 1, 4 and 5 of the SAD in accordance with SAD Convention or in two copies of the TAD, supplemented, if necessary, by LoI, in accordance with Annexes A3a, A4a, A5a and A6a to Appendix III;"

(4)Point 19 is amended as follows:

(a)in point 19.1, the fourth indent becomes point 19.2;

(b)the following points are added:

"19.3 The period of validity of a comprehensive guarantee certificate or a guarantee waiver certificate shall not exceed two years. However, that period may be extended by the customs office of guarantee for one further period not exceeding two years.

19.4 From the effective date of revocation of an authorisation to use a comprehensive guarantee or revocation and cancellation of an undertaking provided in case of a comprehensive guarantee, any issued certificates may not be used to place goods under the common transit procedure and shall be returned by the holder of the procedure to the customs office of guarantee without delay.

19.5. Each country shall provide to the European Commission information about 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 countries accordingly.".

(5)Point 20.1 is amended as follows:

(a)the following subparagraph is inserted as a second subparagraph:

"From the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), the customs authority can accept the transit declaration supplemented by loading lists which do not comply with all the requirements set out in Annex B5a to Appendix III.";

(b)in the third indent, the full stop is replaced by a semicolon;

(c)in the third indent, the following subparagraph is added:

"from the dates of deployment of the upgrading of the electronic transit system referred to in Article 4, referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), they include, for each item, the information required in Annex B5a to Appendix III.".

ANNEX C

Appendix II to the Convention of 20 May 1987 on a common transit procedure is amended as follows:

(1)In Article 2a(1), in the first indent, the words "Member State" are replaced by "Member State of the European Union".

(2)Paragraph (2) of Article 5 is replaced by the following:

"A T2L document shall bear the code "T2L" or "T2LF"."

(3)In Article 6(4), the words "Annex B5" are replaced by "Annex B5a".

(4)In Article 7(1), the words "Article 45" are replaced by "Article 57".

(5)In Article 7(2)(c), the words "Annex B5" are replaced by " Annex B5a".

(6)In Article 7(3), the word "firms" is replaced by "economic operators".

(7)The title of Article 8 is replaced by the following:

"Issuance of a T2L document"

(8)In Article 8(1), the word "provided" is replaced by "issued".

(9)In Article 9(7), the words "an EFTA" is replaced by "a common transit".

(10)Article 11 is deleted.

(11)In Article 14(1), the words "Article 45" are replaced by "Article 57(1), 2(d) and (6)".

(12)In Article 14(2), the words "Articles 46 to 51" are replaced by "Article 59, 60, 61(3), 62 to 69 and 72".

(13)Article 15(b) is replaced by the following:

"(b)under what circumstances the authorised issuer shall justify the use of the forms;"

(14)In Articles 15(d) and 16(1), the word "must" is replaced by "shall".

(15)In Article 16(3), the words "office of departure" are replaced by "competent authority".

(16)In Article 18(2)(a), the words "Article 45" are replaced by "Article 57(1), (2)(d) and (6)" and the words "Article 45(1)(a)" are replaced by "Article 57(1)(a)".

(17)A new Article 18a is inserted:

"Article 18a

Customs goods manifest

1.The competent authorities of each country may authorise shipping companies to provide the proof of the customs status of Union goods by means of a customs goods manifest relating to the goods transmitted by electronic data interchange.

2.The authorisation referred to in paragraph 1 shall be granted only to shipping companies who satisfy the requirements of Article 57(1)(a) and (b) and (2)(d) of Appendix I.

3.Issuers authorised to establish the proof of the customs status of Union goods by means of a shipping company's manifest as set out in Article 10 may issue also the customs goods manifest referred to in this Article.

4.The customs goods manifest shall include at least the information listed in Article 10(2)."

(18)In Article 22(2), the word "registered" is replaced by "accepted" and the words "Article 18(5)" are replaced by "Article 30(2)".

ANNEX D

The following Annexes are added to Appendix IIIa to the Convention of 20 May 1987 on a common transit procedure:

1) Annex B2a

ANNEX B2a

This Annex will apply as of the date of the deployment of the PoUS system referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6).

COMMON DATA REQUIREMENTS FOR T2L/T2LF AS A PROOF OF THE CUSTOMS STATUS OF UNION GOODS

Title I

GENERAL

(1)    The data elements which are to be provided for T2L/T2LF as a proof of the customs status of Union goods are set out in the data requirements table. The specific provisions concerning each data element as they are described in Title I of Appendix II apply without prejudice to the status of the data elements as defined in the data requirements table.

(2)    The "A", "B" or "C" symbols in the table below have no bearing on the fact that certain data is collected only where circumstances warrant it. They may be complemented by conditions or clarifications listed in the notes attached to the data requirements.

(3)    The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified Annex B3a.

Title II

SYMBOLS

Symbols in the cells

Any combination of the symbols “X” and “Y” means that the given data element can be provided by the declarant at any of the levels concerned.

Title III

Section I

DATA REQUIREMENTS TABLE

(The notes to this table are included in brackets)

Group 1 – Message information (including procedural codes)

Group 2 – References of messages, documents, certificates, authorisations

Group 3 – Parties

Group 5 – Dates/Times/Periods/Places/Countries/Regions

Group 6 – Goods identification

Group 7 – Transport information (modes, means and equipment)

Section II

NOTES

Title IV

Notes in relation with data requirements

Section I

Introduction

The descriptions and notes contained in this title apply to the data elements referred to in the data requirements table in Title I, Chapter 3, Section I of this Annex.

Section II

Data requirements

1/3. Proof of customs status type

Enter the relevant code.

1/4. Forms

Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one form and two continuation sheets, enter "1/3" on the form, "2/3" on the first continuation sheet and "3/3" on the second continuation sheet.

Where the proof of status is made up from two sets of four copies instead of one set of eight copies, the two sets are to be treated as one for the purpose of establishing the number of forms.

1/5. Loading lists

Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.

1/6. Goods item number

Number of the item in relation to the total number of items contained in the proof of the customs status of Union goods, where there is more than one item of goods.

1/8. Signature/Authentication

Signature or authentication otherwise of proof of the customs status of Union goods.

1/9. Total number of items

Total number of items of goods indicated in the proof of the customs status of Union goods concerned. The item of goods is defined as the goods within a proof of the customs status of Union goods which have in common all the data with the attribute ‘X’ in the data requirements table in Title I, Chapter 3, Section I of this Annex.

2/1. Simplified declaration/Previous documents

If applicable, enter the reference of the customs declaration on the basis of which the proof of status is issued.

Where the MRN of the customs declaration for release for free circulation is provided and the proof of the customs status of Union goods does not concern all items of goods of the customs declaration, enter the respective item numbers in the customs declaration.

2/2. Additional information

Enter the relevant code.

2/3. Documents produced, certificates and authorisations, additional references

(a)    Identification or reference number of Union or international documents, certificates and authorisations produced in support of the proof of status, and additional references.

Using the relevant codes, enter the details required by any specific rules applicable together with reference data of the documents produced in support of the proof of status, and additional references.

(b)    Identification or reference number of national documents, certificates and authorisations produced in support of the proof of status, and additional references.    

If applicable, enter the authorisation number of the authorised issuer.

2/5. LRN

The local reference number (LRN) shall be used. It is nationally defined and allocated by the declarant in agreement with the competent authorities to identify each proof.

3/1. Exporter

Enter the full name and address of the person concerned.

3/2 Exporter Identification no

For the Member States of the European Union – enter the EORI number.

For common transit countries - enter the EORI number in the Union and the trader identification number in a common transit country. If the EORI number has not been granted, only the trader identification number in a common transit country shall be provided.    

3/20. Representative identification no

This information shall be required if different from D.E. 3/43 Person requesting a proof of the customs status of Union goods identification No.

For the Member States of the European Union – enter the EORI number.

For common transit countries - enter the EORI number in the Union and the trader identification number in a common transit country. If the EORI number has not been granted, only the trader identification number in a common transit country shall be provided.

3/21. Representative status code

Enter the relevant code representing the status of the representative.

3/43. Person requesting a proof of the customs status of Union goods identification No 

For the member States of the European Union – enter the EORI number.

For common transit countries - enter the EORI number in the Union and the trader identification number in a common transit country. If the EORI number has not been granted, only the trader identification number in a common transit country shall be provided.

5/4. Declaration date

Date at which the respective proof of status was issued and, when appropriate, signed or otherwise authenticated.

5/5. Declaration place

Place at which the respective proof of status was issued.

5/28. Requested validity of the proof

Indicate the requested validity of the proof of the customs status of Union goods expressed in days.

6/1. Net mass (kg)

Enter the net mass, expressed in kilograms, for each item of the goods. The net mass is the mass of the goods without any packaging.

Where a net mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

—    from 0,001 to 0,499: rounding down to the nearest kg,

—    from 0,5 to 0,999: rounding up to the nearest kg.

A net mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).    

6/5. Gross mass (kg))

The gross mass is the weight of goods including packaging, but excluding the carrier’s equipment.

Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

—    from 0,001 to 0,499: rounding down to the nearest kg,

—    from 0,5 to 0,999: rounding up to the nearest kg.

A gross mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).

Where possible, the economic operator can provide that weight at goods item level.

6/8. Description of goods

Enter the normal trade description. Where the commodity code is to be provided, the description must be precise enough to allow the goods to be classified.

6/9. Type of packages

Enter code specifying the type of package.

6/10. Number of packages

Total number of packages based on the smallest external packing unit. This is the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged.

This information shall not be provided where goods are in bulk.

6/11. Shipping marks

Free form of description of the marks and numbers on transport units or packages.

6/14. Commodity code — Combined Nomenclature code

Enter the commodity code made up of at least the six digits of the Harmonised Commodity Description and Coding System. The commodity code may be expanded to eight digits for national use.

7/2. Container

Enter the presumed situation when crossing the frontier of the Contracting Party, based on the information available at the time of the submission of the request for the proof, using the relevant code.

7/10. Container identification number

Marks (letters and/or numbers) which identify the transport container.

For modes of transport other than air, a container is a special box to carry freight, strengthened and stackable and allowing horizontal or vertical transfers.

In the air mode, containers are special boxes to carry freight, strengthened and allowing horizontal or vertical transfers.

In the context of this data element, the swap bodies and semi-trailers used for road and rail transport shall be considered as containers.

If applicable, for containers covered by the standard ISO 6346, the identifier (prefix) allocated by the International Bureau of Containers and Intermodal Transport (BIC) shall also be provided in addition to the container identification number.

For swap bodies and semi-trailers the ILU (Intermodal Loading Units) code as introduced by the European EN 13044 standard shall be used.

2) Annex B3a

ANNEX B3a

This Annex will apply as of the date of the deployment of the PoUS system referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6).

FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR T2L/T2LF AS A PROOF OF THE CUSTOMS STATUS OF UNION GOODS

Title I

GENERAL

1.    The formats, codes and, if applicable, the structure of the data elements included in this Annex are applicable in relation with the data requirements for the proof of the customs status of Union goods, specified in Title III of Annex B2a.

2.    The formats, codes and, if applicable, the structure of the data elements defined in this Annex shall apply to the paper-based proof of the customs status of Union goods.

3.    Title II of this Annex includes the formats of the data elements.

4.    Whenever the information in a proof of the customs status of Union goods dealt with in Title III of Annex B2a takes the form of codes, the code-list provided for in Title III of this Annex shall be applied.

5.    The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:

a alphabetic

n numeric

an alphanumeric

The number following the code indicates the admissible data length. The following applies.

The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.

Examples of field lengths and formats:

a1    1 alphabetic character, fixed length

n2    2 numeric characters, fixed length

an3    3 alphanumeric characters, fixed length

a..4    up to 4 alphabetic characters

n..5    up to 5 numeric characters

an..6    up to 6 alphanumeric characters

n..7,2    up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float.

6.    The cardinality at header level included in the table in Title II of this Annex indicates how many times the data element may be used at header level within a proof of the customs status of Union goods.

7.    The cardinality at item level included in the table in Title II of this Annex indicates how many times the data element may be repeated in relation with the item in the proof of the customs status of Union goods concerned.

Title II

Formats and cardinality of the common data requirements for the proof of the customs status of Union goods

TITLE III

Codes in relation with the common data requirements for the proof of the customs status of Union goods

This Title contains the codes to be used on standard paper-based proofs of the customs status of Union goods.

1/3. Proof of customs status type

Codes to be used in the context of T2L documents 

T2L    Proof establishing the customs status of Union goods

T2LF    Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories.

T2LSM    Proof establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992.

2/1. Simplified declaration/Previous documents

This data element consists of alphanumeric codes.

Each code has three components. The first component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The second component (an..35) represents the data needed to recognise that document, either its identification number or another recognisable reference. The third component (an..5) is used to identify which item of the previous document is being referred to.

Where a paper-based customs declaration is lodged, the three components are separated by dashes (-)."

1. The first component (an..3):

Choose the abbreviation for the document from the ‘list of abbreviations for documents’ below.

List of abbreviations for documents

(numeric codes extracted from the 2014b UN Directories for electronic data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.)

2. The second component (an..35):

The identification number or another recognisable reference of the document is inserted here.

3. The third component (an..5):

The item number of the goods concerned as provided in D.E. 1/6. Goods item number on the previous document.

2/2. Additional information

A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless the Contracting Parties law provides for the code to be used in place of the text.

2/3. Documents produced, certificates and authorisations, additional references

(a)    Contracting Parties' or international documents, certificates and authorisations produced in support of the proof of the customs status of Union goods, and additional references shall be entered in the form of a code defined in Title II, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and of additional references and their respective codes can be found in the TARIC database.

(b)    National documents, certificates and authorisations produced in support of the proof of the customs status of Union goods, and additional references shall be entered in the form of a code as defined in Title II, possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that the countries' own nomenclature.

3/2. Representative status code

Insert one of the following codes (n1) before the full name and address to designate the status of the representative:

2    Representative - direct representation (the customs representative acts in the name of and on behalf of another person)

3    Representative - indirect representation (the customs representative acts in his or her own name, but on behalf of another person)

Where this data element is printed on a paper document, it will be in square brackets (Ex: [2] or [3]).

7/2. Container

0    Goods not transported in containers

1    Goods transported in containers.

ANNEX E

Annexes A2, B1 and C7 to Appendix III to the Convention of 20 May 1987 on a common transit procedure are amended as follows:

(1)In Annex A2, below the title to that Annex, the following paragraph is inserted:

"This Annex will be deleted as of the date of upgrading of the NCTS referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6)".

(2)In Annex B1, below the title to that Annex, the following paragraph is inserted:

"This Annex will be deleted as of the date of upgrading of the NCTS referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6)."

(3)In Annex C7, point 1.2 is amended as follows:

(a)point 1.2.1. is deleted;

(b)the numbers "1.2.2." are deleted;

(c)the words "a specific office of departure" are replaced by "a specific customs office of departure".

ANNEX F

The following Appendix is added to the Convention of 20 May 1987 on a common transit procedure:

"APPENDIX IIIa

This Appendix will apply as of the date of upgrading of the NCTS referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6)

TRANSIT DECLARATIONS, TRANSIT ACCOMPANYING DOCUMENTS AND OTHER DOCUMENTS

Article 1

This Appendix covers the provisions, forms and specimens for making declarations and completing transit accompanying documents and other documents used in the common transit procedure in accordance with the requirements of Appendices I and II.

TITLE I

TRANSIT DECLARATION AND FORMS WHEN USING ELECTRONIC DATA PROCESSING TECHNIQUES

Article 2

Transit declaration

A transit declaration as defined in Article 25 of Appendix I shall contain the data elements specified in Annex B6a and shall conform to the formats using the codes both defined in Annex A1a.

Article 3

Transit accompanying document

The transit accompanying document shall be provided using the form set out in Annex A3a. It shall be produced and used according to the explanatory notes in Annex A4a.

Article 4

List of items

The list of items shall be provided using the form set out in Annex A5a. It shall be produced and used according to the explanatory notes in Annex A6a.

TITLE II

FORMS USED FOR:

– PROVING THE CUSTOMS STATUS OF UNION GOODS,

– TRANSIT DECLARATION FOR TRAVELLERS,

– BUSINESS CONTINUITY PROCEDURE FOR TRANSIT

Article 5

1.    Forms used as documents proving the customs status of Union goods shall be provided using the form set out in the SAD Convention, Annex I, Appendices 1 to 4.

2.    Forms used as transit declarations when applying the business continuity procedure for transit or transit declarations for travellers shall be provided using the form set out in the SAD Convention, Annex I, Appendix 1.

3.    A self-copying process shall be used for the entries required:

(a)    in the case of Appendices 1 and 3, on the copies indicated in the SAD Convention, Annex II, Appendix 1;

(b)    in the case of Appendices 2 and 4, on the copies indicated in the SAD Convention, Annex II, Appendix 2.

4.    The forms shall be completed and used:

(a)    as documents proving the customs status of Union goods , in accordance with the explanatory note in Annex B2;

(b)    as transit declarations for the business continuity procedure for transit or travellers, in accordance with the explanatory note in Annex B6.

In both cases the codes in Annexes A1a,, and B3 should be used where appropriate.

Article 6

1.    Forms shall be printed in conformance with the SAD Convention, Annex II, Article 2.

2.    Each Contracting Party may print its identifying mark in the top left-hand corner of the form. It may also print the words "COMMON TRANSIT" in place of the words "UNION TRANSIT ". Documents bearing such marks or either expression shall be accepted when presented in another Contracting Party.

TITLE III

FORMS OTHER THAN THE SINGLE ADMINISTRATIVE DOCUMENT AND THE TRANSIT ACCOMPANYING DOCUMENT

Article 7

Loading lists

1.    Forms used for drawing up loading lists shall be provided using the form set out in Annex B4. They shall be completed in accordance with the explanatory note in Annex B5.

2.    The forms shall be printed on paper dressed for writing purposes, weighing at least 40 g/m² and sufficiently strong to prevent easy tearing or creasing in normal use. The colour may be decided by those concerned.

3.    The format of the forms shall be 210 by 297 millimetres, with a maximum tolerance of 5 millimetres less and 8 millimetres more on the length.

Article 8

Transit advice note

Forms used for transit advice notes within the framework of Article 21 of Appendix I shall be provided using the form set out in Annex B8 to this Appendix.

Article 9

Receipt

The specimen for making out receipts shall be provided using the form set out in Annex B10.

Article 10

Individual guarantee

1.    Forms used for individual guarantee vouchers shall conform to the specimen in Annex C3.

2.    The forms shall be printed on paper free of mechanical pulp, dressed for writing purposes and weighing at least 55g/m². They shall have a printed guilloche pattern background in red so as to reveal any falsification by mechanical or chemical means. The paper shall be white.

3.    The format of the forms shall be 148 by 105 millimetres.

4.    The forms shall show the name and address of the printer, or a mark by which he may be identified, and an identification number intended to individualise it.

5.    The language to be used for individual guarantee vouchers shall be specified by the competent authorities of the country of the office of guarantee.

Article 11

Comprehensive guarantee and guarantee waiver certificates

1.    Forms for drawing up comprehensive guarantee or guarantee waiver certificates, hereinafter referred to as "certificates", shall conform to the specimens in Annex C5 and Annex C6. They shall be completed according to the explanatory note in Annex C7.

2.    The certificates shall be printed on white paper free of mechanical pulp and weighing at least 100g/m². They shall have a guilloche pattern background on both sides so as to reveal any falsification by mechanical or chemical means. The background shall be:

–    green for guarantee certificates;

–    pale blue for guarantee waiver certificates.

3.    The format of the forms shall be 210 by 148 millimetres.

4.    The Contracting Parties shall be responsible for printing the forms or having them printed. Each certificate shall bear a serial identification number.

Article 12

Provisions common to all of Title III

1.    Forms should be completed using a typewriter or other mechanographical or similar process. Forms referred to in Articles 7 and 8 may also be completed legibly in manuscript, in which case they shall be completed in ink and in block letters.

2.    Forms shall be drawn up in one of the official languages of the Contracting Parties which is acceptable to the competent authorities of the country of departure. This provision shall not apply to individual guarantee vouchers.

3.    The competent authorities of another country in which the forms must be produced may if necessary require a translation into the official language, or one of the official languages, of that country.

4.    The language to be used for the comprehensive guarantee and guarantee waiver certificates shall be designated by the competent authorities of the country responsible for the guarantee office.

5.    No erasures or alterations shall be made. Amendments shall be made by striking out the incorrect particulars and, where appropriate, adding those required. Any such amendments shall be initialled by the person making the amendment and expressly endorsed by the competent authorities.

6.    A Contracting Party may apply special measures in respect of the forms referred to in this Title with a view to increasing security, provided that it first obtains the agreement of the other Contracting Parties and that this does not prejudice the correct application of the Convention".

ANNEX G

The following Annexes are added to Appendix IIIa to the Convention of 20 May 1987 on a common transit procedure:

1)    Annex A1a:

"ANNEX A1a

FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR TRANSIT DECLARATIONS

This Annex will apply as of the date of upgrading of the NCTS referred to in the Annex to Commission Implementing Decision (EU) 2016/578 of 11 April 2016 establishing the Work Programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 99, 15.4.2016, p. 6), with the exception of the data elements relating to an electronic transport document as a transit declaration as referred to in Article 55(1)(h) of Appendix I, which will apply at the latest as of 1 May 2018.

Title I

GENERAL

1.    The formats, codes and, if applicable, the structure of the data elements included in this Annex are applicable in relation with the data requirements for transit declarations, specified in Annex B6a.

2.    The formats, codes and, if applicable, the structure of the data elements defined in this Annex shall apply to transit declarations made by using an electronic data processing technique as well as to paper-based declarations.

3.    Title II includes the formats of the data elements.

4.    Whenever the information in a transit declaration dealt with in Annex B6a of this Appendix takes the form of codes, the code-list provided for in Title II shall be applied.

5.    The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:

a alphabetic

n numeric

an alphanumeric

The number following the code indicates the admissible data length. The following applies.

The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.

Examples of field lengths and formats:

a1    1 alphabetic character, fixed length

n2    2 numeric characters, fixed length

an3    3 alphanumeric characters, fixed length

a..4    up to 4 alphabetic characters

n..5    up to 5 numeric characters

an..6    up to 6 alphanumeric characters

n..7,2    up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float.

6.    The cardinality at header level included in the table in Title II of this Annex indicates how many times the data element may be used at header level within a transit declaration.

7.    The cardinality at item level included in the table in Title II of this Annex indicates how many times the data element may be repeated in relation with the declaration item concerned.

8.    National codes can be used by the countries for data elements 1/11 Additional procedure, 2/2 Additional information and 2/3 Documents produced, certificates and authorisations, additional references. The countries shall notify the Commission of the list of national codes used for these data elements. The Commission shall publish the list of those codes.

TITLE II

FORMATS AND CARDINALITY OF THE COMMON DATA REQUIREMENTS FOR TRANSIT DECLARATIONS

Title III

CODES IN RELATION WITH THE COMMON DATA REQUIREMENTS FOR A TRANSIT DECLARATION

This Title contains the codes to be used on standard electronic and paper-based transit declarations.

1/2 Additional Declaration type

D    for lodging a transit declaration in accordance with Article 29a, Appendix I to the Convention.

1/3. Transit Declaration

Codes to be used in the context of transit:

T    Mixed consignments comprising both goods which have the customs status of Union goods and which do not have the customs status of Union goods placed under the common transit procedure.

T1    Goods not having the customs status of Union goods, which are placed under the common transit procedure.

T2    Goods having the customs status of Union goods, which are placed under the common transit procedure.

T2F    Goods having the customs status of Union goods, which are moved between a part of the customs territory of the Union where the provisions of Council Directive 2006/112/EC 6*or Council Directive 2008/118/EC 7** do not apply and a common transit country

C    Union goods not placed under a common transit procedure in the context of the application of Article 55(1)(h) of Appendix I

TD    Goods already placed under a transit procedure in the context of the application of Article 55(1)(h) of Appendix I

X    Union goods to be exported, not placed under a transit procedure in the context of the application of Article 55(1)(h) of Appendix I.

2/1 Simplified declaration/Previous documents

This data element consists of alphanumeric codes.

Each code has three components. The first component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The second component (an..35) represents the data needed to recognise that document, either its identification number or another recognisable reference. The third component (an..5) is used to identify which item of the previous document is being referred to.

Where a paper-based customs declaration is lodged, the three components are separated by dashes (-)."

1. The first component (an..3):

Choose the abbreviation for the document from the ‘list of abbreviations for documents’ below.

List of abbreviations for documents

(numeric codes extracted from the 2014b UN Directories for electronic data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.)

2. The second component (an..35):

The identification number or another recognisable reference of the document is inserted here.

In case the MRN is referred to as previous document, the reference number shall have the following structure:

Fields 1 and 2 as explained above.

Field 3 shall be filled in with an identifier for the message concerned. The way that field is used is under the responsibility of the countries but each message handled during one year within the given country must have a unique number in relation to the procedure concerned.

The countries that want to have the reference number of the competent customs office included in the MRN, may use up to the first 6 characters to represent it.

Field 4 shall be filled in with an identifier of the procedure defined in the table below.

Field 5 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.

Codes to be used in field 4 Procedure identifier:

3. The third component (an..5):

The item number of the goods concerned as provided in D.E. 1/6. Goods item number on the previous document.

Example:

The declaration item concerned was the 5th item on the T1 transit document (previous document) to which the office of destination has assigned the number ‘238544’. The code will therefore be ‘821-238544-5’. (‘821’ for the transit procedure, ‘238544’ for the document's registration number (or the MRN for the NCTS operations) and '5' for the item number).

Where, in the case of paper-based transit declarations, more than one reference has to be entered, and the countries provide that a coded information shall be used, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.

2/2 Additional information

A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless the Contracting Parties law provides for the code to be used in place of the text.

The codes "00200" and "00300" are used only in case of paper-based transit declarations, if applicable.

The codes "20100", "20200" and "20300" are used in case of paper-based and electronic transit declarations, if applicable.

2/3. Documents produced, certificates and authorisations, additional references

(a)    Contracting Parties' or international documents, certificates and authorisations produced in support of the transit declaration, and additional references shall be entered in the form of a code defined in Title II, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and of additional references and their respective codes can be found in the TARIC database.

(b)    National documents, certificates and authorisations produced in support of the transit declaration, and additional references shall be entered in the form of a code as defined in Title II, possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that the countries' own nomenclature.

3/1 Exporter

In the case of groupage consignments, where paper-based transit declarations are used, and the countries provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.

3/2 Exporter identification number

For the Member States of the European Union – indicate the EORI number in the Union or a third country unique identification number recognised by the Union.

For common transit countries – indicate both: the EORI number in the Union and the trader identification number in a common transit country. If the EORI number has not been granted, indicate only the trader identification number in a common transit country.

3/9 Consignee

In the case of groupage consignments, where paper-based transit declarations are used, and the countries provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.

3/10 Consignee identification number

For the Member States of the European Union – indicate the EORI number in the Union or a third country unique identification number recognised by the Union.

For common transit countries – indicate both: the EORI number in the Union and the trader identification number in a common transit country. If the EORI number has not been granted, indicate only the trader identification number in a common transit country.

3/20 Representative identification number

For the Member States of the European Union – indicate the EORI number in the Union or a third country unique identification number recognised by the Union.

For common transit countries – indicate both: the EORI number in the Union and the trader identification number in a common transit country. If the EORI number has not been granted, indicate only the trader identification number in a common transit country.

3/21 Representative status code

Insert one of the following codes (n1) before the full name and address to designate the status of the representative:

2        Representative - direct representation (the customs representative acts in the name of and on behalf of another person)

3        Representative - indirect representation (the customs representative acts in his or her own name, but on behalf of another person)

Where this data element is printed on a paper document, it will be in square brackets (Ex: [2] or [3]).

3/22 Holder of the transit procedure

For the Member States of the European Union – indicate the EORI number in the Union or a third country unique identification number recognised by the Union.

For common transit countries – indicate both: the EORI number in the Union and the trader identification number in a common transit country. If the EORI number has not been granted, indicate only the trader identification number in a common transit country.

3/37 Additional supply chain actor(s) identification number

This data element consists of two components:

1.    Role code

The following parties can be declared:

2.    Identification n° of the party

The structure of that number corresponds to the structure as specified for D.E. 3/2 Exporter identification n°.

5/6 Office of destination (and country)

Use (an8) codes structured as follows:

- the first two characters (a2) serve to identify the country by means of the country code specified for Exporter identification number,

- the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted:

The first three characters (an3) would be taken up by the UN/LOCODE 8 location name and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.

Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE location name for the city of Brussels, 000 for the unused subdivision.

5/23 Location of goods

Use the ISO alpha 2 country codes used in field 1 of D.E. 3/1 Exporter.

For the type of location, use the codes specified below:

A    Designated location

B    Authorised place

C    Approved place

D    Other

For the identification of the location use one of the identifiers below:

In case code "X" or "Y" is used for the identification of the location, and there are several locations associated with the EORI number or the authorisation number concerned, an additional identifier can be used to enable the unambiguous identification of the location.

7/2 Container

0        Goods not transported in containers

1        Goods transported in containers.

7/4 Mode of transport at the border

The codes applicable are given below:

7/7 Identity of means of transport at departure

Identity of means of transport at departure

8/2 Guarantee type

Guarantee codes

The codes applicable are given below:

Title IV

Linguistic references and their codes