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Document 01987A0813(01)-20221020
Convention on a Common transit procedure
Consolidated text: Convention on a Common transit procedure
Convention on a Common transit procedure
ELI: http://data.europa.eu/eli/convention/1987/415/2022-10-20
01987A0813(01) — EN — 20.10.2022 — 010.001
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
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CONVENTION ON A COMMON TRANSIT PROCEDURE (OJ L 226 13.8.1987, p. 2) |
Amended by:
Corrected by:
CONVENTION ON A COMMON TRANSIT PROCEDURE
THE REPUBLIC OF AUSTRIA, THE REPUBLIC OF FINLAND, THE REPUBLIC OF ICELAND, THE KINGDOM OF NORWAY, THE KINGDOM OF SWEDEN, THE SWISS CONFEDERATION,
hereinafter called the EFTA countries,
THE EUROPEAN ECONOMIC COMMUNITY,
hereinafter called the Community,
CONSIDERING the Free Trade Agreements between the Community and each of the EFTA countries,
CONSIDERING the Joint Declaration calling for the creation of a European economic space, adopted by Ministers of the EFTA countries and the Member States of the Community and the Commission of the European Communities in Luxembourg on 9 April 1984, especially with regard to simplification of border formalities and rules of origin,
CONSIDERING the Convention on the simplification of formalities in trade in goods, concluded between the EFTA countries and the Community, introducing a single administrative document for use in such trade,
CONSIDERING that the use of this single document within the framework of a common transit procedure for the carriage of goods between the Community and the EFTA countries and between the EFTA countries themselves would lead to simplification,
CONSIDERING that the most appropriate way of achieving this aim would be to extend to those EFTA countries which do not apply it the transit procedure which currently applies to the carriage of goods within the Community, between the Community and Austria and Switzerland, and between Austria and Switzerland,
CONSIDERING also the Nordic transit order applied between Finland, Norway and Sweden,
HAVE DECIDED to conclude the following Convention:
General provisions
Article 1
Article 2
The T2 procedure shall apply to goods carried in accordance with Article 1, paragraph 1:
in the Community:
only when the goods are Union goods. ‘Union goods’ shall mean goods which fall into any of the following categories:
in a common transit country:
Only when the goods have arrived in that country under the T2 procedure and are reconsigned under the special conditions laid down in Article 9 below.
Article 3
For the purposes of this Convention, the term:
‘transit’ shall mean a procedure under which goods are carried under the control of the competent authorities from one Contracting Party to another Contracting Party or to the same Contracting Party over at least one frontier;
‘country’ shall mean any common transit country, any Member State of the Community, or any other State which has acceded to this Convention;
‘third country’ shall mean any State which is not Contracting Party to this Convention;
‘common transit country’ shall mean any country, other than a Member State of the Community, that is a Contracting Party to this Convention.
▼M38 —————
Article 4
This Convention shall be without prejudice also to:
movements of goods under a temporary admission procedure;
and
agreements concerning frontier traffic.
Article 5
In the absence of an agreement between the Contracting Parties and a third country whereby goods moving between the Contracting Parties may be carried across that third country under the T1 or T2 procedure, such a procedure shall apply to goods carried across that third country only if the carriage across that country is effected under cover of a single transport document drawn up in the territory of a Contracting Party and the operation of that procedure is suspended in the territory of the third country.
Article 6
Provided that the implementation of any measures applicable to the goods is ensured, countries may, within the T1 or T2 procedure, introduce among themselves simplified procedures, by means of bilateral or multilateral agreements, which shall conform to criteria to be laid down, where necessary, in ►M21 Appendix I ◄ and which shall be applicable to certain types of traffic or to designated undertakings.
Such agreements shall be communicated to the Commission of the European Communities and to the other countries.
Implementation of the transit procedure
Article 7
Article 8
No addition, removal or substitution may be made in the case of goods forwarded under cover of a T1 or T2 ►M21 procedure ◄ , in particular when consignments are split up, transhipped or bulked.
Article 9
This provision shall, however, not apply to goods which are admitted temporarily to be shown at an exhibition, fair or similar public display and which have received no treatment other than that needed for their preservation in their original state or for splitting up consignments.
Where goods are reconsigned ►M38 from a common transit country ◄ after storage under a warehousing procedure, the T2 procedure may be applied only on the following conditions:
Article 10
The provisions of paragraph 1 shall not prejudice the right:
of Contracting Parties to agree among themselves that the guarantee shall be waived for T1 or T2 operations involving only their territories;
of a Contracting Party not to require a guarantee for the part of a T1 or T2 operation between the office of departure and the first office of transit.
▼M21 —————
Article 11
The customs office of departure shall consider means of transport and containers to be suitable for sealing on the following conditions:
seals can be simply and effectively affixed to the means of transport or the container;
the means of transport or the container is so constructed that when goods are removed or introduced, the removal or introduction leaves visible traces, the seals are broken or show signs of tampering, or an electronic monitoring system registers the removal or introduction;
the means of transport or the container contains no concealed spaces where goods may be hidden;
the spaces reserved for the goods are readily accessible for inspection by the customs authorities.
Article 12
▼M38 —————
Administrative assistance
Article 13
Furthermore, where necessary, they shall communicate to one another all findings relating to goods in respect of which mutual assistance is provided for and which have been subject to a customs warehousing procedure.
Where irregularities or infringements are suspected in connection with goods which have been brought into one country from another country or have passed through a country or have been stored under a warehousing procedure, the competent authorities of the countries concerned shall on request communicate to one another all information concerning:
the conditions under which those goods were carried:
the conditions of any warehousing of those goods where they arrived in the country to which the request is addressed under cover ►M21 of a T2 procedure ◄ or a document certifying ►M38 the customs status of Union goods ◄ or where they were reconsigned from that country under cover ►M21 of a T2 procedure ◄ or a document certifying ►M38 the customs status of Union goods ◄ .
Recovery
Article 13 (a)
The competent authorities of the countries concerned shall, in accordance with the provisions of Appendix IV, render each other assistance for the recovery of claims, if these claims have arisen in connection with a T1 or T2 operation.
The Joint Committee
Article 14
Article 15
In particular it shall recommend:
amendments to this Convention, other than those referred to in paragraph 3;
any other measure required for its application.
The Joint Committee shall adopt by decision:
amendments to the Appendices;
▼M21 —————
other amendments to this Convention made necessary by amendments to the Appendices;
▼M17 —————
transitional measures required in the case of the accession of new Member States to the Community;
invitations to third countries within the meaning of Article 3 (1) (c) to accede to this Convention in accordance with Article 15a.
Decisions taken under points (a) to (d) shall be put into effect by the Contracting Parties in accordance with their own legislation.
Accession of third countries
Article 15a
A declaration accepting such acts shall be inserted either in the instrument of accession or in a separate instrument lodged with the General Secretariat of the Council of the European Communities within six months of the communication. If the declaration is not lodged within that period the accession shall be considered void.
Miscellaneous and final provisions
Article 16
Each Contracting Party shall take appropriate measures to ensure that the provisions of this Convention are effectively and harmoniously applied, taking into account the need to reduce as far as possible the formalities imposed on operators and the need to achieve mutually satisfactory solutions of any difficulties arising out of the operation of those provisions.
Article 17
The Contracting Parties shall keep each other informed of the provisions which they adopt for the implementation of this Convention.
Article 18
The provisions of this Convention shall not preclude prohibitions or restrictions on the importation, exportation or transit of goods enacted by the Contracting Parties or by Member States of the Community and justified on grounds of public morality, public policy or public security, the protection of health and life of humans, animals or plants, the protection of national treasures possessing artistic, historical or archaeological value, or the protection of industrial or commercial property.
Article 19
The Appendices to this Convention shall form an integral part thereof.
Article 20
Article 21
Any Contracting Party may withdraw from this Convention provided it gives 12 months’ notice in writing to the depositary, which shall notify all other Contracting Parties.
Article 22
Article 23
Article 24
This Convention, which is drawn up in a single copy in the Danish, Dutch, English, French, German, Greek, Italian, Portuguese, Spanish, Finnish, Icelandic, Norwegian and Swedish languages, all texts being equally authentic, shall be deposited in the archives of the Secretariat of the Council of the European Communities, which shall deliver a certified copy thereof to each Contracting Party.
Done at Interlaken, 20 May 1987.
APPENDIX I
COMMON TRANSIT PROCEDURES
TITLE I
GENERAL PROVISIONS
CHAPTER I
Subject matter and scope of the procedure and definitions
Article 1
Subject matter
Article 2
Non-application of the common transit procedure to postal consignments
The common transit procedure shall not apply to postal consignments (including postal packages) carried in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under those acts.
Article 3
Definitions
For the purposes of the Convention the following definitions apply:
‘customs authorities’ means the customs administrations responsible for applying the Convention and any other authorities empowered under national law to apply the Convention;
‘person’ means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under the Union law, national law or the law of a common transit country as having capacity to perform legal acts;
‘transit declaration’ means the act whereby a person indicates in the prescribed form and manner a wish to place goods under the common transit procedure;
‘transit accompanying document’ means document printed using electronic data-processing techniques to accompany the goods and based on the particulars of the transit declaration;
‘declarant’ means the person lodging a transit declaration in his own name or the person in whose name such a declaration is lodged;
‘holder of the procedure’ means the person who lodges the transit declaration, or on whose behalf that declaration is lodged;
‘customs office of departure’ means the customs office where a transit declaration is accepted;
‘customs office of transit’ means the customs office competent for the point of entry into the customs territory of a Contracting Party when the goods move under the common transit procedure, or the customs office competent for the point of exit from the customs territory of a Contracting Party when the goods are leaving that territory in the course of a transit operation via a frontier between that Contracting Party and a third country;
‘customs office of destination’ means the customs office where goods placed under the common transit procedure are presented in order to end the procedure;
‘Master Reference Number (MRN)’ means the registration number allocated to a transit declaration by the competent customs authority using electronic data processing techniques;
‘customs office of guarantee’ means the customs office where the customs authorities of each country decide that guarantees are to be lodged;
‘debt’ means the obligation on a person to pay the amount of import or export duties and other charges due in respect of goods placed under the common transit procedure;
‘debtor’ means any person liable for a debt;
‘release of goods’ means the act whereby the customs authorities make goods available for the purposes specified for the common transit procedure under which they are placed;
‘person established in the customs territory of a Contracting Party’ means:
‘electronic data-processing techniques’ means electronic information exchange between economic operators and customs authorities, among customs authorities and between customs authorities and other involved governmental or European or common transit countries' agencies or institutions in an agreed and defined format with a purpose of automated processing and storage of the data after reception using any of the following means:
electronic data interchange;
computer-to-computer interchange;
electronic transfer of structured data by standard messages or services from one electronic processing environment to another without human intervention;
online introduction of data into customs data-processing systems for storage and processing resulting in online responses;
‘electronic data interchange’ (‘EDI’) means an electronic transmission of data, structured in accordance with agreed message standards, between two computer systems;
‘electronic transit system’ means electronic system used for the electronic data interchange of the common transit procedure;
‘standard message’ means a predefined structure for the electronic transmission of data;
‘personal data’ means any information relating to an identified or identifiable person;
‘fixed transport installation’ means technical means (e.g. pipelines and electric power lines) used for continuous transport of goods;
‘business continuity procedure’ means procedure based on the use of paper documents, established to allow the lodging of the transit declaration and follow-up of the transit operation where it is not possible to use the procedure based on electronic data-processing techniques.
CHAPTER II
General provisions on the common transit procedure
Article 4
Electronic system relating to the procedure
In agreement with each other, the Contracting Parties shall adopt measures for the application of the electronic transit system laying down the following:
the rules defining and governing the messages to be exchanged between customs offices, as required for the application of the customs legislation;
a common data set and the format of the data messages to be exchanged under the customs legislation.
Article 5
Use of the electronic transit system
The financial participation of the common transit countries, access by the common transit countries to the CCN/CSI and other related issues shall be agreed between the Union and each of the common transit countries.
Article 6
Security of data
The original data or any processed data shall be kept for at least three calendar years from the end of the year in which such data was recorded, or for longer if so required by the countries.
Article 7
Protection of personal data
This restriction shall not prevent the use of such data by the customs authorities for the purposes of risk analysis and investigations during the common transit procedure and for legal proceedings arising out of this common transit procedure. Where that data is used for those purposes, the customs authorities which supplied the information shall be notified immediately.
CHAPTER III
Obligations of the holder of the procedure and of the carrier and the recipient of goods moving under the common transit procedure
Article 8
Obligations of the holder of the procedure and of the carrier and the recipient of goods moving under the common transit procedure
The holder of the procedure shall be responsible for all of the following:
presentation of the goods intact and the necessary information at the customs office of destination, within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification;
observance of the customs provisions relating to the common transit procedure;
unless otherwise provided for in the Convention, provision of a guarantee in order to ensure payment of the amount of the debt, which may be incurred in respect of the goods.
CHAPTER IV
Guarantees
Article 9
Electronic system relating to guarantees
For the exchange and storage of information pertaining to guarantees, electronic data-processing techniques shall be used.
Article 10
Obligation to provide a guarantee
The guarantee shall be provided as either:
an individual guarantee covering a single operation; or
a comprehensive guarantee covering several operations in the form of an undertaking given by a guarantor, where a simplification provided for in ►M39 Article 55(1)(a) ◄ applies.
Article 11
Forms of the individual guarantee
The individual guarantee may be provided in one of the following forms:
by a cash deposit;
by an undertaking given by a guarantor;
by vouchers.
Article 12
Guarantor
The guarantor shall indicate in his undertaking an address for service or appoint an agent in each country of the Contracting Parties involved in the common transit operation.
Article 13
Guarantee Waiver
No guarantee shall be required in any of the following situations:
goods carried by air where the transit procedure based on an electronic transport document as transit declaration for air transport is used;
goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways;
goods carried by fixed transport installation;
goods carried by rail or air where the paper-based transit procedure for goods carried by rail or air is used.
CHAPTER V
Miscellaneous provisions
Article 14
Legal status of documents and records
Article 15
List of customs offices competent to deal with common transit operations
Each country shall enter in the computerised system maintained by the European Commission (‘the Commission’) the list of customs offices competent to deal with common transit operations, indicating their respective identification numbers and duties and stating the days and hours when they are open. Any changes shall also be entered in the computerised system.
The Commission shall use that computerised system to communicate this information to the other countries.
Article 16
Central office
Where a country has established a central office assigned for the management and monitoring of the common transit procedure and the receipt and transmission of documents related to that procedure, it shall notify the Commission of any such office.
The Commission shall forward this information to the other countries.
Article 17
Offences and penalties
Countries shall take whatever steps are necessary to deal with any offence or irregularity and impose effective, proportionate and dissuasive penalties.
TITLE II
OPERATION OF THE PROCEDURE
CHAPTER I
Individual guarantee
Article 18
Calculation of the amount of the individual guarantee
An individual guarantee provided in accordance with Article 10(2)(a) shall cover the amount of the debt which may be incurred, calculated on the basis of the highest rates of duty applicable to goods of the same type. For the purpose of that calculation, Union goods carried in accordance with the Convention shall be treated as non-Union goods.
Article 19
Individual guarantee in the form of a cash deposit
Article 20
Individual guarantee in the form of an undertaking by a guarantor
For each undertaking, the customs office of guarantee shall communicate to the holder of the procedure the following information:
a guarantee reference number;
an access code associated with the guarantee reference number.
The holder of the procedure shall not modify that access code.
Article 21
Individual guarantee in the form of vouchers
Article 20(2) shall be applicable mutatis mutandis.
Each voucher shall cover an amount of EUR 10 000 for which the guarantor shall be liable. The period of validity of a voucher shall be one year from the date of issue.
For each voucher, the guarantor shall communicate to the person who intends to be the holder of the procedure the following information:
a guarantee reference number;
an access code associated with the guarantee reference number.
The person who intends to be the holder of the procedure shall not modify that access code.
Article 22
Approval of the undertaking
The undertaking given by a guarantor shall be approved by the customs office of guarantee which shall notify the approval to the person required to provide the guarantee.
Article 23
Revocation of the approval of the guarantor or of the undertaking and cancellation of the undertaking
The revocation of the approval of the guarantor or of the undertaking of the guarantor shall take effect on the sixteenth day following the date on which the decision on the revocation is received or is deemed to have been received by the guarantor.
The cancellation of the undertaking of the guarantor shall not affect goods which, at the moment where the cancellation takes effect, have already been placed and still are under a common transit procedure by virtue of the cancelled undertaking.
The cancellation of the undertaking by the guarantor shall take effect on the sixteenth day following the date on which the cancellation is notified by the guarantor to the customs office of guarantee.
CHAPTER II
Means of transport and declarations
Article 24
Transit declaration and means of transport
However, one transit declaration may include goods moved or to be moved from one customs office of departure to one customs office of destination in more than one container or in more than one package where the containers or packages are loaded on a single means of transport.
For the purposes of this Article, the following shall be regarded as constituting a single means of transport, provided that the goods carried are dispatched together:
a road vehicle accompanied by its trailer(s) or semi-trailer(s);
a set of coupled railway carriages or wagons;
boats constituting a single chain.
Article 25
Transit declarations by means of electronic data-processing techniques
The particulars and the structure of the data of the transit declaration are set out in Annexes A1, A2 and B6 to Appendix III.
As of the dates of deployment of the upgrading of the New Computerised Transit System (‘NCTS’) referred to in the Annex to Commission Implementing Decision (EU) 2016/578 ( 2 ) the particulars and the structure of the data of the transit declaration set out in ►M43 Annex A1a to Appendix IIIa ◄ shall apply.
Article 26
Paper-based transit declarations
The customs authority shall accept a paper-based transit declaration in the following cases:
where goods are transported by travellers who have no direct access to the electronic transit system, according to the methods described in the Article 27;
where the business continuity procedure is applied in accordance with Annex II, in the event of a temporary failure of:
the electronic transit system;
the computerised system used by the holders of the procedure for lodging the common transit declaration by means of electronic data-processing techniques;
the electronic connection between the computerised system used by the holders of the procedure for lodging the common transit declaration by means of electronic data-processing techniques and the electronic transit system;
where a common transit country so decides.
Article 27
Transit declaration for travellers
In the cases referred to in Article 26(1)(a), the traveller shall draw up the paper-based transit declaration in accordance with Articles 5 and 6 and Annex B6 to Appendix III.
As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, in the cases referred to in Article 26(1)(a), the traveller shall draw up the paper-based transit declaration in accordance with Articles 5 and 6 and ►M43 Annex A1a to Appendix IIIa ◄ .
Article 28
Mixed consignments
A consignment may comprise both goods which are to be placed under the T1 procedure and goods which are to be placed under the T2 procedure, provided that each item of the goods is marked accordingly in the transit declaration with the codes ‘T1’, ‘T2’ or ‘T2F’.
Article 29
Authentication of the transit declaration and responsibility of the holder of the procedure
Lodging of a transit declaration by the holder of the procedure to the customs authorities shall render that holder responsible for all of the following:
the accuracy and completeness of the information given in the transit declaration;
the authenticity, accuracy and validity of any document supporting the transit declaration;
compliance with all the obligations relating to the placing of the goods under the common transit procedure stated in the transit declaration.
Article 29a
Lodging a transit declaration prior to the presentation of the goods
As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, 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.
CHAPTER III
Formalities at the customs office of departure
Article 30
Lodging and acceptance of a transit declaration
That customs office of departure shall accept the transit declaration provided that the following conditions are met:
it contains all the data necessary for the purposes of the common transit procedure as specified in Annex II to Appendix III;
it is accompanied by all the necessary documents;
the goods to which the transit declaration refers have been presented to customs during the official opening hours.
The customs office of departure may, at the request of the declarant, allow the goods to be presented outside the official opening hours or at any other place.
Article 31
Amendment of a transit declaration
No such amendment shall be permitted where it is applied for after any of the following events:
the customs authorities have informed the declarant that they intend to examine the goods;
the customs authorities have established that the particulars of the customs declaration are incorrect;
the customs authorities have released the goods.
Article 32
Invalidation of a transit declaration
The customs office of departure shall, upon application by the declarant, invalidate a transit declaration already accepted in either of the following cases:
where it is satisfied that the goods are immediately to be placed under another customs procedure;
where it is satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.
However, where the customs office of departure has informed the declarant of their intention to examine the goods, an application for invalidation of the customs declaration shall not be accepted before the examination has taken place.
The transit declaration shall not be invalidated after the goods have been released unless where:
goods in free circulation in a Contracting Party have been declared in error for a common transit procedure and their customs status as goods being in free circulation in the same Contracting Party has been proved afterwards;
the goods have been erroneously declared under more than one customs declaration.
Article 33
Itinerary for movements under common transit
When prescribing an itinerary, the customs office shall enter in the electronic transit system at least the indication of the countries through which the transit is to take place.
Article 34
Time-limit for the presentation of goods
The customs office of departure shall set a time-limit within which the goods shall be presented at the customs office of destination, taking into account the following:
the itinerary;
the means of transport;
transport legislation or other legislation which might have an impact on setting a time-limit;
any relevant information communicated by the holder of the procedure.
Article 35
Verification of a transit declaration and the examination of the goods
The customs office of departure may, for the purpose of verifying the accuracy of the particulars contained in a transit declaration which has been accepted:
examine the declaration and the supporting documents;
require the declarant to provide other documents;
examine the goods;
take samples for analysis or for detailed examination of the goods.
Article 36
Identification of seals
The customs office of departure shall record the number of the seals affixed by that customs office and the individual seal identifiers, in the electronic transit system.
Article 37
Suitability for sealing
Road vehicles, trailers, semi-trailers and containers approved for the carriage of goods under customs seal in accordance with an international agreement to which the Union and the common transit countries are contracting parties shall also be regarded as suitable for sealing.
Article 38
Characteristics of customs seals
Customs seals shall have at least the following essential characteristics and comply with the following technical specifications:
essential characteristics of the seals:
remaining intact and securely fastened in normal use;
being easily checkable and recognisable;
being so manufactured that any breakage, tampering or removal leaves traces visible to the naked eye;
being designed for single use or, if intended for multiple use, being so designed that they can be given a clear, individual identification mark each time they are re-used;
bearing of individual seal identifiers which are permanent, readily legible and uniquely numbered;
technical specifications:
the form and dimensions of seals may vary with the sealing method used but the dimensions shall be such as to ensure that identification marks are easy to read;
the identification marks of seals shall be impossible to falsify and difficult to reproduce;
the material used shall be resistant to accidental breakage and such as to prevent undetectable falsification or reuse.
For containerised transports, seals with high-security features shall be used to the greatest extent possible.
The customs seal shall bear the following indications:
the word ‘Customs’ in one of the official languages of the Union or of the common transit countries or a corresponding abbreviation;
a country code, in the form of the ISO-alpha-2 country code, identifying the country in which the seal is affixed.
The Contracting Parties may in agreement with each other decide to use common security features and technology.
Article 39
Alternative identification measures to sealing
By way of derogation from Article 11(1) of the Convention, unless the customs office of departure decides otherwise, neither the means of transport nor the individual packages containing the goods shall be sealed where:
the goods are carried by air, and either labels are affixed to each consignment bearing the number of the accompanying airway bill, or the consignment constitutes a load unit on which the number of the accompanying airway bill is indicated;
the goods are carried by rail, and identification measures are applied by the railway companies.
Article 40
Release of goods for the common transit procedure
On release of the goods, the customs office of departure shall transmit the particulars of the common transit operation:
to the declared customs office of destination;
to each declared customs office of transit.
Those particulars shall be based on data derived from the transit declaration, as amended where appropriate.
Article 41
Transit accompanying document and List of items
The transit accompanying document shall be provided using the form set out in Annex A3a to ►M43 Appendix IIIa ◄ and shall include the particulars set out in Annex A4a to ►M43 Appendix IIIa ◄ . The List of items shall be provided using the form set out in Annex A5a to ►M43 Appendix IIIa ◄ and shall include the particulars set out in Annex A6a to ►M43 Appendix IIIa ◄ .
The transit accompanying document and the List of items shall be provided in printed form.
CHAPTER IV
Formalities during transport
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.
Article 43
Presentation of goods moved under the common transit procedure at the customs office of transit
Article 44
Incidents during movement of goods under a common transit operation
The carrier shall be required to make the necessary entries in the transit accompanying document and present without undue delay after the incident the goods together with that document to the nearest customs authority of the country in whose territory the means of transport is located where:
the carrier is obliged to deviate from the itinerary prescribed in accordance with Article 33(2) due to circumstances beyond his control;
seals are broken or tampered with in the course of a transport operation for reasons beyond the carrier's control;
under the supervision of the customs authority, goods are transferred from one means of transport to another means of transport;
imminent danger necessitates immediate partial or total unloading of the sealed means of transport;
there is an incident which may affect the ability of the holder of the procedure or the carrier to comply with his obligations;
any of the elements constituting a single means of transport as referred to in Article 24(2) is changed.
Where the customs authorities in whose territory the means of transport is located consider that the common transit operation concerned may continue, once they have taken any steps that may be necessary, they shall endorse the entries made by the carrier in the transit accompanying document.
As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, 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 shall 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.
The carrier shall not be required to present the goods and the transit accompanying document with the necessary entries made to the customs authority referred to in paragraph 1 in the following cases:
Incidents as referred to in paragraph 1(c), if the goods are transferred from a means of transport that is not sealed;
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;
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.
As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the carrier shall not be required to present the goods and 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:
Incidents as referred to in paragraph 1(c), if the goods are transferred from a means of transport that is not sealed;
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;
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.
As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, 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.
▼M39 —————
CHAPTER V
Formalities at the customs office of destination
Article 45
Presentation of goods placed under the common transit procedure at the customs office of destination
Where goods placed under a common transit procedure arrive at the customs office of destination, the following shall be presented at that customs office:
the goods;
the transit accompanying document;
any information required by the customs office of destination.
The presentation shall take place during the official opening hours. However, the customs office of destination may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at any other place.
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. ◄
Where the common transit procedure is ended, no irregularity has been detected by the customs office of destination, and the holder of the procedure presents the transit accompanying document, that customs office shall endorse that document at the request of the holder of the procedure for the purposes of providing alternative proof in accordance with Article 51(1). The endorsement shall consist of the stamp of that customs office, the official's signature, the date and the following text:
‘— Alternative proof — 99202’.
Article 46
Receipt
The receipt shall contain a reference to the MRN of the transit declaration.
Article 47
Notification of arrival of goods under the common transit procedure and control results
As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, 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).
As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, 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).
The customs office of departure shall notify the arrival to the customs office of destination declared in the transit declaration.
As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, 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.
CHAPTER VI
Formalities related to the end of the procedure
Article 48
End and discharge of the procedure
Article 49
Enquiry procedure for goods moved under the common transit procedure
The customs office of destination shall send the control results immediately after receiving the request from the customs office of departure.
Where the customs authority of the country of departure has not yet received information that allows for the discharge of the common transit procedure or for the recovery of the debt, it shall request the relevant information from the holder of the procedure or, where sufficient particulars are available at destination, from the customs office of destination, in the following cases:
the customs office of departure has not received the notification of arrival of the goods by the expiry of the time-limit for the presentation of the goods set in accordance with Article 34;
the customs office of departure has not received the control results requested in accordance with paragraph 1;
the customs office of departure becomes aware that the notification of arrival of the goods or the control results were sent in error.
However, if, before the expiry of those time-limits, the customs authority of the country of departure receives information that the common transit procedure has not been ended correctly, or suspects that to be the case, it shall send the request without delay.
As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, 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, the customs authority of the country of departure shall request the holder of the procedure to provide that information, at the latest 35 days after initiating the enquiry procedure.
The holder of the procedure shall reply to that request within 28 days from the date on which it was sent.
That customs office shall reply to the request within 40 days from the date on which it was sent.
If a debt has been incurred, the customs authority of the country of departure shall take the following measures:
identify the debtor;
determine the customs authority responsible for the notification of the debt.
Article 50
Request to transfer recovery of the debt
Article 51
Alternative proof of ending the common transit procedure
The common transit procedure shall be considered as having been ended correctly where the holder of the procedure presents, to the satisfaction of the customs authority of the country of departure, one of the following documents identifying the goods:
a document certified by the customs authority of the country of destination which identifies the goods and establishes that the goods have been presented at the customs office of destination, or have been delivered to an authorised consignee as referred to in Article 87;
a document or a customs record, certified by the customs authority of a country which establishes that the goods have physically left the customs territory of the Contracting Party;
a customs document issued in a third country where the goods are placed under a customs procedure;
a document issued in a third country, stamped or otherwise certified by the customs authority of that country and establishing that goods are considered to be in free circulation in that country.
Article 52
Verification and administrative assistance
CHAPTER VII
Common transit procedure for moving goods by fixed transport installation
Article 53
Common transit procedure for moving goods by fixed transport installation
The holder of the procedure and the customs authority shall agree on the methods of customs supervision over the goods transported.
Without prejudice to the provisions of paragraph 8, the common transit procedure shall be deemed to have ended when the appropriate entry is made in the commercial records of the consignee or the operator of the fixed transport installation certifying that the goods transported by fixed transport installation:
have arrived at the consignee's plant;
are accepted into the distribution network of the consignee; or
have left the customs territory of the Contracting Parties.
Article 54
Optional application of the common transit procedure to the movement of goods by fixed transport installation
A common transit country may decide not to apply the common transit procedure to the movement of goods by fixed transport installation. Such decisions shall be communicated to the Commission which shall inform the other countries.
TITLE III
SIMPLIFICATIONS USED FOR THE COMMON TRANSIT PROCEDURE
CHAPTER I
General provisions concerning simplifications
Article 55
Types of transit simplifications
Upon application the customs authorities may authorise any of the following simplifications:
use of a comprehensive guarantee or guarantee waiver;
the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the common transit procedure;
the status of authorised consignor, allowing the holder of the authorisation to place goods under the common transit procedure without presenting them to customs;
the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the common transit procedure at an authorised place to end the procedure in accordance with Article 48(1);
the use of the paper-based common transit procedure for goods carried by air;
the use of the paper-based common transit procedure specific for the goods carried by rail;
the use of other simplified procedures based on Article 6 of the Convention;
the common transit procedure based on an electronic transport document as a transit declaration for air transport;
the use of a customs declaration with reduced data requirements to place goods under the common transit procedure.
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:
transport of goods by rail;
transport of goods by air where an electronic transport document is not used as a transit declaration.
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Until the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the simplification referred to in paragraph 1(i) shall not apply.
Article 56
Territorial scope of the authorisations of simplifications
Article 57
General conditions for authorisations of simplifications
The authorisation referred to in ►M39 Article 55(1)(a) ◄ shall be granted to applicants fulfilling the following conditions:
the applicant is established in the customs territory of a Contracting Party;
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;
the applicant regularly uses the common transit procedure or he has the practical standards of competence or professional qualifications directly related to the activity carried out.
The authorisations referred to in ►M39 Article 55(1)(b), (c), (d) and (i) ◄ shall be granted to applicants fulfilling the following conditions:
the applicant is established in the customs territory of a Contracting Party;
the applicant declares that he will regularly use the common transit arrangements;
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;
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;
the applicant has the practical standards of competence or professional qualifications directly related to the activity carried out.
The authorisations referred to in ►M39 Article 55(1)(e) ◄ shall be granted to applicants fulfilling the following conditions:
in case of the paper-based common transit procedure for goods carried by air, the applicant is an airline company and is established in the customs territory of a Contracting Party;
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the applicant regularly uses the common transit arrangements, or the competent customs authority knows that he can meet the obligations under those arrangements;
the applicant has not committed any serious or repeated offences against customs or tax legislation.
The authorisations referred to in ►M39 Article 55(1)(f) ◄ shall be granted to applicants fulfilling the following conditions:
the applicant is a railway undertaking;
the applicant is established in the customs territory of a Contracting Party;
the applicant regularly uses the transit procedure, or the competent customs authority knows that he can meet the obligations under the procedure; and
the applicant has not committed any serious or repeated offences against customs or tax legislation.
The authorisations referred to in Article 55(1)(h) shall be granted to applicants fulfilling the following conditions:
the applicant is established in the customs territory of a Contracting Party;
the applicant declares that he will regularly use the common transit arrangements;
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;
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;
the applicant has the practical standards of competence or professional qualifications directly related to the activity carried out;
the applicant operates a significant number of flights between airports in the Contracting Parties;
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.
Article 58
Monitoring of the conditions for authorisations
The customs authorities shall monitor the conditions to be fulfilled by the holder of the authorisation. They shall also monitor compliance with the obligations resulting from that authorisation. Where the holder of the authorisation has been established for less than three years, the customs authority shall closely monitor that holder during the first year after the authorisation is granted.
Article 59
Contents of the application for authorisation
Article 60
Responsibility of the applicant
Persons applying for simplifications shall be responsible, under the provisions in force in the Contracting Parties, and without prejudice to the possible application of penal provisions, for the following:
the accuracy and completeness of the information given in the application;
the authenticity, accuracy and validity of any document supporting the application.
Article 61
Customs authorities competent to grant the authorisation
The applicant's main accounts shall relate to records and documentation enabling the customs authorities to grant the authorisation.
Article 62
Acceptance and rejection of applications and granting of authorisations
Article 63
Content of the authorisation
Article 64
Date of effect of the authorisation
Except where otherwise provided in the customs legislation, the authorisation shall be valid without limitation of time.
The authorisation shall take effect from the date which is different from the date on which the applicant receives it or is deemed to have received it in the following cases:
where the authorisation will favourably affect the applicant and the applicant has requested a different date of effect, in which case the authorisation shall take effect from the date requested by the applicant provided it is subsequent to the date from which it would have been applicable in accordance with paragraph 1;
where a previous authorisation has been issued with a limitation of time and the sole aim of the current decision is to extend its validity, in which case the authorisation shall take effect from the day after the expiry of the period of validity of the former authorisation;
where the effect of the authorisation is conditional upon the completion of certain formalities by the applicant, in which case the authorisation shall take effect from the day on which the applicant receives, or is deemed to have received, the notification from the competent customs authority stating that the formalities have been satisfactorily completed.
Article 65
Annulment, revocation and amendment of authorisations
The customs authorities shall annul an authorisation if all the following conditions are fulfilled:
the authorisation was granted on the basis of incorrect or incomplete information;
the holder of the authorisation knew or ought reasonably to have known that the information was incorrect or incomplete;
if the information had been correct and complete, the decision on the authorisation would have been different.
An authorisation shall be revoked or amended where in cases other than those referred to in paragraph 2:
one or more of the conditions laid down for the granting of the authorisation were not or are no longer fulfilled; or
upon application by the holder of the authorisation.
Article 66
Re-assessment of an authorisation
The customs authority competent to grant the authorisation shall re-assess it in the following cases:
where there are changes to the relevant legislation affecting the authorisation;
where necessary, as a result of the monitoring carried out;
where necessary, due to the information provided by the holder of the authorisation in accordance with Article 65(1) or by other authorities.
Article 67
Suspension of an authorisation
The customs authority competent to grant the authorisation shall suspend the authorisation instead of annulling, revoking or amending it, where:
that customs authority considers that there may be sufficient grounds for annulling, revoking or amending the authorisation, but does not yet have all necessary elements to decide about the annulment, revocation or amendment;
that customs authority considers that the conditions for the authorisation are not fulfilled or that the holder of the authorisation does not comply with the obligations imposed under that authorisation, and it is appropriate to allow the holder of the authorisation to take measures to ensure the fulfilment of the conditions or the compliance with the obligations;
the holder of the authorisation requests such suspension because he is temporarily unable to fulfil the conditions laid down for the authorisation or to comply with the obligations imposed under that authorisation.
Article 68
Period of suspension of an authorisation
However, where the customs authority considers that the holder of the authorisation may not fulfil the criteria set out in Article 57(1)(b), the authorisation shall be suspended until it is established whether a serious infringement or repeated infringements have been committed by any of the following persons:
the holder of the authorisation;
the person in charge of the company which is the holder of the authorisation concerned or exercising control over its management;
the person responsible for customs matters in the company which is the holder of the authorisation concerned.
The period of suspension may be further extended by the period of time needed by the competent customs authority to verify that those measures ensure fulfilment of the conditions or compliance with the obligations, the latter period of time shall not exceed 30 days.
Article 69
End of the suspension of an authorisation
A suspension shall end at the expiry of the period of suspension unless before the expiry of that period one of the following situations occurs:
the suspension is withdrawn on the basis that, in the cases referred to in Article 67(1)(a), there are no grounds for the annulment, revocation or amendment of the authorisation in accordance with Article 65, in which case the suspension shall end on the date of withdrawal;
the suspension is withdrawn on the basis that, in cases referred to in Article 67(1)(b) and (c), the holder of the authorisation has taken, to the satisfaction of the customs authority competent to grant by the authorisation, the necessary measures to ensure fulfilment of the conditions laid down for the authorisation or compliance with the obligations imposed under that authorisation, in which case the suspension shall end on the date of withdrawal;
the suspended authorisation is annulled, revoked or amended, in which case the suspension shall end on the date of annulment, revocation or amendment.
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Article 71
Reassessment of authorisations already in force 1 May 2016
Authorisations granted on the basis of ►M39 Article 44(1)(a), (b), (d) and (e) of Appendix I to the Convention as amended ◄ by Decision No 1/2008 which are valid on 1 May 2016 shall remain valid as follows:
for authorisations having a limited period of validity, until the end of that period or 1 May 2019, whichever is the earlier;
for all other authorisations, until the authorisation is reassessed.
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Article 72
Keeping of records by the customs authorities
Article 73
Validity of seals already in use on 1 May 2016
Customs seals, referred to in Article 38 and seals of a special type referred to in Article 82 compliant with ►M39 Annex II to Appendix I ◄ to the Convention as amended by Decision No 1/2008 may continue to be used until stocks run out or until 1 May 2019, whichever is the earlier.
CHAPTER II
Comprehensive guarantee and guarantee waiver
Article 74
Reference amount
For the purpose of that calculation, account shall be taken of the highest rates of debt applicable to goods of the same type in the country of the customs office of guarantee, and Union goods carried in accordance with the Convention shall be treated as non-Union goods.
Where the information necessary to determine the reference amount is not available to the customs office of guarantee, that amount shall be fixed at EUR 10 000 for each transit operation.
That person shall inform the customs office of guarantee when the reference amount is no longer at a level sufficient to cover his operations.
The monitoring of the reference amount that covers the amount of the debt which may become payable with respect to goods placed under the common transit procedure shall be ensured, by means of the electronic system referred to in Article 4(1) for each common transit operation at the time of placing of goods under the common transit procedure.
Article 75
The level of the comprehensive guarantee
The amount of the comprehensive guarantee shall be reduced to:
50 % of the reference amount determined in accordance with Article 74 where the following conditions are fulfilled:
the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Contracting Party where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file;
the applicant has 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 has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions;
the applicant is not subject to bankruptcy proceedings;
during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of debt collected on or in connection with the import or export of goods;
the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered;
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30 % of the reference amount determined in accordance with Article 74 where the following conditions are fulfilled:
the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Contracting Party where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file;
the applicant has 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 has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions;
the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties;
the applicant is not subject to bankruptcy proceedings;
during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of debt collected on or in connection with the import or export of goods;
the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered;
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0 % of the reference amount determined in accordance with Article 74 where the following conditions are fulfilled:
the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Contracting Party where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file;
the applicant allows the customs authority physical access to its accounting systems and, where applicable, to its commercial and transport records;
the applicant has a logistical system which identifies goods as goods in free circulation in the Contracting Party or as third-country goods and indicates, where appropriate, their location;
the applicant has 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 has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions;
where applicable, the applicant has satisfactory procedures in place for the handling of licences and authorisations granted in accordance with commercial policy measures or relating to trade in agricultural products;
the applicant has satisfactory procedures in place for the archiving of his records and information and for protection against the loss of information;
the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties;
the applicant has appropriate security measures in place to protect the applicant's computer system from unauthorised intrusion and to secure the applicant's documentation;
the applicant is not subject to bankruptcy proceedings;
during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of debt collected on or in connection with the import or export of goods;
the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered.
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If justified, the customs authorities may take into account the risk of incurrence of those debts having regard to the type and volume of the customs related business activities of the applicant and to the type of goods for which the guarantee is required.
Article 76
Methods of use of comprehensive guarantee and guarantee waiver
The customs office of guarantee shall communicate to the holder of the procedure the following information:
a guarantee reference number;
an access code associated with the guarantee reference number.
Upon request of the person who has provided the guarantee, the customs office of guarantee shall assign one or more additional access codes to this guarantee to be used by that person or his representatives.
Article 77
Temporary prohibition of the use of the comprehensive guarantee or of the comprehensive guarantee for a reduced amount, including a guarantee waiver
The use of the comprehensive guarantee and of the comprehensive guarantee for a reduced amount, including a guarantee waiver, may be prohibited temporarily in the following cases:
in special circumstances;
for the goods in respect of which large-scale fraud involving the use of the guarantee has been proven.
The special circumstances, large-scale fraud and the procedural rules for temporary prohibition of the comprehensive guarantee and of the comprehensive guarantee for a reduced amount, including a guarantee waiver, are laid down in Annex I.
Article 78
Guarantee document
Article 79
Comprehensive guarantee certificates and guarantee waiver certificates
Article 80
Revocation and cancellation relating to the authorisation to use the comprehensive guarantee or relating to the guarantor's undertaking
Each country shall forward to the Commission the means by which certificates that remain valid but 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.
CHAPTER III
Use of seals of a special type
Article 81
Authorisation for the use of seals of a special type
Article 82
Formalities for the use of seals of a special type
Where seals have been certified by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers — Mechanical Seals’, those seals shall be deemed to fulfil those requirements.
For containerised transports, seals with high-security features shall be used to the greatest extent possible.
The seal of a special type shall bear either of the following indications:
the name of the person authorised in accordance with ►M39 Article 55(1)(b) ◄ to use it;
a corresponding abbreviation or code on the basis of which the customs authority of the country of departure can identify the person concerned.
Article 83
Customs supervision for the use of seals of a special type
The customs authority shall do the following:
notify the Commission and the customs authorities of the other Contracting Parties of seals of a special type in use and of seals of a special type which it has decided not to approve for reasons of irregularities or technical deficiencies;
review the seals of a special type approved by it and in use, when it receives information that another authority has decided not to approve a particular seal of a special type;
conduct a mutual consultation in order to reach a common assessment;
monitor the use of the seals of a special type by persons authorised in accordance with Article 81.
Where necessary, the Contracting Parties in agreement with each other may establish a common numbering system, define use of common security features and technology.
CHAPTER IV
Authorised consignor status
Article 84
Authorisations for the status of authorised consignor for placing goods under the common transit procedure
The status of authorised consignor referred to in ►M39 Article 55(1)(c) ◄ shall only be granted to applicants who are authorised to provide a comprehensive guarantee or to use a guarantee waiver referred to in ►M39 Article 55(1)(a) ◄ .
Article 85
Contents of the authorisation for the status of authorised consignor
The authorisation shall specify in particular:
the customs office or customs offices of departure that will be responsible for forthcoming common transit operations;
the time-limit available to the customs authorities after the authorised consignor has lodged the transit declaration in order to carry out controls of the goods, if necessary, before the release of the goods;
the identification measures to be taken, in which case the customs authorities may prescribe that the means of transport or the package or packages shall bear seals of a special type approved by the customs authorities as complying with the characteristics set out in Article 82 and assigned to be affixed by the authorised consignor;
the prohibited categories or movements of goods;
the operating and control measures which the authorised consignor has to comply with. If applicable, any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of departure.
Article 86
Placing of goods under the common transit procedure by an authorised consignor
The authorised consignor shall enter the following information into the electronic transit system:
the itinerary where an itinerary has been prescribed in accordance with Article 33(2);
the time-limit set in accordance with Article 34 within which the goods shall be presented at the customs office of destination;
the number and the individual seal identifiers of the seals, where appropriate.
As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the authorised consignor shall print a transit accompanying document, provided that he has received the notification of the release of the goods for the common transit procedure from the customs office of departure.
CHAPTER V
Authorised consignee status
Article 87
Authorisations for the status of authorised consignee for receiving goods moved under the common transit procedure
The status of authorised consignee referred to in ►M39 Article 55(1)(d) ◄ shall be granted only to applicants who declare that they will regularly receive goods that have been placed under a common transit procedure.
Article 88
Formalities for goods moved under the common transit procedure received by an authorised consignee
When the goods arrive at a place specified in the authorisation, referred to in ►M39 Article 55(1)(d) ◄ , the authorised consignee shall:
immediately notify the customs office of destination of the arrival of the goods and inform it of any irregularities or incidents that occurred during transport;
unload the goods only after obtaining the permission from the customs office of destination;
after unloading enter the results of the inspection and any other relevant information relating to the unloading into his records without delay;
notify the customs office of destination of the results of the inspection of the goods and inform it of any irregularities on the third day following the day on which he has received the permission to unload the goods, at the latest.
Article 89
Contents of the authorisation
The authorisation shall specify in particular:
the customs office or offices of destination responsible for the goods received by the authorised consignee;
the time-limit when the authorised consignee is to receive the permission to unload the goods from the customs office of destination;
excluded categories or movements of goods;
the operating and control measures which the authorised consignee has to comply with. If applicable, any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of destination.
Article 90
End of the common transit procedure for goods received by an authorised consignee
CHAPTER VI
Paper-based common transit procedure for goods carried by rail
Article 91
CIM consignment note as a transit declaration for the paper-based common transit procedure for goods carried by rail
The CIM consignment note shall be regarded as a transit declaration for the paper-based common transit procedure for goods carried by rail provided it is used for transport operations that are carried out by authorised railway undertakings in cooperation with each other.
Article 92
Accounting offices of authorised railway undertakings and customs control
Article 93
Holder of the paper-based common transit procedure for goods carried by rail and his obligations
The holder of the paper-based common transit procedure for goods carried by rail shall be one of the following:
an authorised railway undertaking established in a country and which accepts goods for carriage under cover of a CIM consignment note as a transit declaration for the use of the paper-based common transit procedure for goods carried by rail and which fills in the box 58b of the CIM consignment note by ticking the box ‘yes’ and by entering its UIC code;
when the transport operation starts outside the customs territory of the Contracting Parties and the goods enter that customs territory, any other authorised railway undertaking which is established in a country and on whose behalf the box 58b is filled in by a railway undertaking of a third country.
Article 94
Obligations of the authorised railway undertakings
The authorised railway undertakings in cooperation with each other shall operate a commonly agreed system to check and investigate irregularities, their movement of goods and be responsible for the following:
for separate settlement of transport costs on the basis of information to be held available for each paper-based common transit operation for goods carried by rail and for each month for the independent authorised railway undertakings concerned in each country;
for the breakdown of transport costs for each country whose territory the goods enter during the use of the paper-based common transit operation for goods carried by rail;
for payment of the respective share of the costs incurred by each of the cooperating authorised railway undertakings.
Article 95
Label
The authorised railway undertakings shall ensure that goods transported under the paper-based common transit procedure for goods carried by rail are identified by labels bearing a pictogram, a specimen of which is shown in Annex B11 to Appendix III.
The labels shall be affixed or directly printed to the CIM consignment note and to the relevant railway wagon in the case of a full load or, in other cases, to the package or packages.
A stamp which reproduces the pictogram shown in Annex B11 to Appendix III may be used instead of the label referred to in the first paragraph.
Article 96
Modification of the contracts of carriage
Where a contract of carriage is modified so that:
a transport operation which was to end outside the customs territory of a Contracting Party ends within it, or
a transport operation which was to end within the customs territory of a Contracting Party ends outside it,
the authorised railway undertakings shall not perform the modified contract without the prior agreement of the customs office of departure.
In all other cases, the authorised railway undertakings may perform the modified contract. They shall inform the customs office of departure of the modification made without delay.
Article 97
Use of the CIM consignment note
The customs office of departure shall clearly enter in the box reserved for customs on sheets 1, 2 and 3 of the CIM consignment note:
the code ‘T1’, where the goods move under the T1 procedure;
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.
The code ‘T2’ or ‘T2F’ shall be authenticated by the stamp of the customs office of departure.
Where goods move from one point to another in the Union through the territory of one or more common transit countries, the labels referred to in Article 95 need not be affixed.
Article 98
Identification measures
Unless the customs office of departure decides otherwise, as a general rule and having regard to the identification measures applied by the authorised railway undertakings, that customs office shall not seal the means of transport or the individual packages containing the goods.
Article 99
Formalities at the customs office of transit
Where the paper-based common transit procedure for goods carried by rail applies, no formalities need to be carried out at the customs office of transit.
Article 100
Formalities at the customs office of destination
Where the goods placed under the paper-based common transit procedure for goods carried by rail arrive at the customs office of destination, the following shall be presented by the authorised railway undertaking at that customs office:
the goods;
sheets 2 and 3 of the CIM consignment note.
The customs office of destination shall return sheet 2 of the CIM consignment note to the authorised railway undertaking after stamping it and shall retain sheet 3 of the CIM consignment note.
However, if the goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office competent for this station shall act as the customs office of destination.
Article 101
Movement of goods to third countries
Article 102
Movement of goods from third countries
No formalities need be carried out at that customs office.
The formalities laid down in Article 100 shall be carried out at that customs office.
Article 103
Movement of goods through the territory of the Contracting Parties
Article 104
Customs status of goods
Goods carried under Article 102(1) or 103(1) shall be considered as moving under the T1 procedure unless the customs status of Union goods is established in accordance with the provisions of Appendix II.
Article 105
Loading lists
The loading list shall include the wagon number to which the CIM consignment note refers or, where appropriate, the container number of the container containing the goods.
The serial numbers of the loading lists relating to each of the two types of goods shall be entered in the box reserved for the description of goods on the CIM consignment note.
Article 106
Scope of the standard procedures and the paper-based procedures for combined road-rail transport
That reference shall specify the type of the transit declaration, the customs office of departure, the date and registration number of each transit declaration used.
In addition, sheet 2 of the CIM consignment note shall be authenticated by the railway undertaking competent for the last railway station involved in the common transit operation. That railway undertaking shall authenticate the CIM consignment note after ascertaining that the transport of the goods is covered by the transit declaration or declarations referred to.
Article 107
Authorised consignor and authorised consignee
CHAPTER VII
Paper based common transit procedure for goods carried by air and common transit procedure based on an electronic transport document as a transit declaration for air transport
Article 108
A manifest as a transit declaration for the use of the paper-based common transit procedure for goods carried by air
Article 109
Formalities to be carried out by the airline company
The airline company shall enter the following information into a manifest:
the code ‘T1’ where the goods move under the T1 procedure;
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;
the name of the airline company transporting the goods;
the flight number;
the date of the flight;
the airport of departure and the airport of destination.
In addition to information requested in paragraph 1, the airline company shall for each consignment enter into that manifest the following information:
the number of the air waybill;
the number of packages;
the trade description of the goods including all the details necessary for their identification;
the gross mass.
Article 110
Verification of a list of manifests used as a paper-based transit declaration for goods carried by air
That list shall include the following information for each manifest:
the number of the manifest;
the code identifying the manifest as a transit declaration in accordance with Article 109(1)(a) and (b);
the name of the airline company which transported the goods;
the flight number; and
the date of the flight.
▼M41 —————
Article 111a
Consultation prior to authorisations to use an electronic transport document as a transit declaration for air transport
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 that authorisation, the results, duly documented and justified, shall be transmitted to the customs authority competent to grant the authorisation.
The time limit established for the consultation in accordance with paragraph 2 may be extended by the customs authority competent to grant the authorisation in any of the following cases:
where, due to the nature of the examinations to be performed, the consulted authority requests more time;
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.
Article 111b
Formalities for the use of an electronic transport document as a transit declaration for air transport
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 ) or Council Directive 2008/118/EC ( 5 ) 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. |
TITLE IV
DEBT AND RECOVERY
CHAPTER I
Debt and debtor
Article 112
Incurrence of the debt
A debt within the meaning of Article 3(l) shall be incurred through:
the removal of the goods from the common transit procedure;
non-compliance with a condition governing the placing of the goods under the common transit procedure or the use of the common transit procedure.
The debt shall be extinguished in any of the following ways:
where the debt was incurred pursuant to paragraph 1(a) or (b) and where the following conditions are fulfilled:
the failure which led to the incurrence of a debt had no significant effect on the correct operation and it did not constitute an attempt at deception;
all the formalities necessary to regularise the situation of the goods are subsequently carried out;
where the removal of the goods from the common transit procedure or the non-compliance with a condition governing the placing of the goods under the common transit procedure or the use of the common transit procedure results from the total destruction or irretrievable loss of those goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure, or as a consequence of instruction by the customs authorities.
Goods shall be considered as irretrievably lost when they have been rendered unusable by any person.
The debt shall be incurred at the moment:
the goods were removed from the common transit procedure or the moment the conditions for the use of the common transit procedure were not met or ceased to be met;
a customs declaration was accepted for the placing of goods under a common transit procedure where it is established subsequently that a condition governing the placing of the goods under that procedure was not in fact fulfilled.
Article 113
Identification of the debtor
The debtor shall be any of the following:
the person who was required to comply with the conditions governing the placing of the goods under the common transit procedure or the use of the common transit procedure;
any person who was aware or should reasonably have been aware that a condition under the Convention was not complied with and who acted on behalf of the person who was obliged to comply with that condition, or who participated in the act which led to the non-compliance with that condition;
any person who acquired or held the goods in question and who was aware or should reasonably have been aware at the time of acquiring or receiving the goods that a condition under the Convention or under the customs legislation was not complied with;
the holder of the procedure.
Article 114
Place where the debt is incurred
A debt shall be incurred:
at the place where the events from which it arises occur;
if it is not possible to determine that place, the debt shall be incurred at the place where the customs authorities conclude that the goods are in a situation in which the debt is incurred.
If the goods have been placed under a common transit procedure which has not been discharged and the place where the debt is incurred cannot be determined pursuant to paragraph 1(a) and (b) of this Article within the following time-limits:
within seven months from the latest date on which the goods should have been presented at the customs office of destination, unless before the expiry of that time-limit a request to transfer recovery of the debt, as referred to in Article 50, was sent to the authority responsible for the place where, according to the evidence obtained by the customs authority of the country of departure, the events from which the debt arises occurred, in which case that time-limit is extended with a maximum of one month;
one month from the expiry of the time-limit referred to in Article 49(4) for the reply by the holder of the procedure to a request for the information needed to discharge the procedure, where the customs authority of the country of departure has not been notified of the arrival of the goods, and the holder of the procedure has provided insufficient or no information;
the debt shall be incurred either in the country responsible for the last customs office of transit notifying the border passage to the customs office of departure or, failing this, in the country responsible for the customs office of departure.
Article 115
Request to transfer recovery of the debt
CHAPTER II
Action against the debtor or the guarantor
Article 116
Action against the debtor
The competent customs authorities shall initiate debt recovery proceedings as soon as they are in a position to:
calculate the amount of the debt; and
determine the debtor.
Article 117
Action against the guarantor
Article 118
Exchange of information and cooperation with a view to recovery
Without prejudice to Article 13a of the Convention, and in accordance with Article 114 of this Appendix, the countries shall assist each other in determining the authorities competent for recovery.
Those authorities shall inform the customs office of departure and the customs office of guarantee of all cases in which a debt was incurred in relation to transit declarations accepted by the customs office of departure, and of the action taken for recovery against the debtor. Furthermore, they shall inform the customs office of departure of the collection of duties and other charges, in order to enable the customs office to discharge the transit operation.
ANNEX I
APPLICATION OF ARTICLE 77
Temporary prohibition of the use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee
|
1. |
Situations where use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee may be prohibited temporarily:
1.1.
Temporary prohibition of the use of a comprehensive guarantee for a reduced amount The ‘special circumstances’ referred to in Article 77(a) mean a situation in which it has been established, in a significant number of cases involving more than one holder of the procedure and putting at risk the smooth functioning of the procedure that, in spite of the application of Article 65 or Article 80, the comprehensive guarantee or a comprehensive guarantee for a reduced amount referred to in Article 75(a) and (b) is no longer sufficient to ensure payment, within the prescribed time-limit, of the debt arising when some types of goods are removed from the common transit procedure.
1.2.
Temporary prohibition of the use of a comprehensive guarantee The ‘large-scale fraud’ referred to in Article 77(b) means a situation where it is established that, in spite of the application of Article 65 or 80, the comprehensive guarantee or the comprehensive guarantee for a reduced amount referred to in Article 75(a) and (b) is no longer sufficient to ensure payment, within the time-limit prescribed, of the debt arising when some types of goods are removed from the common transit procedure. In this connection account should be taken of the volume of goods removed and the circumstances of their removal, particularly if these result from internationally organised criminal activities. |
|
2. |
Decision-making procedure for temporarily prohibiting use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee
|
|
3. |
Measures to alleviate the financial consequences of prohibiting use of the comprehensive guarantee When the use of the comprehensive guarantee has been prohibited temporarily according to Article 77, holders of comprehensive guarantees may, upon request, use an individual guarantee. However, the following special conditions shall apply:
—
the individual guarantee shall be put up in the form of a specific guarantee document which covers only the types of goods referred to in the decision;
—
this individual guarantee may be used only at the customs office of departure identified in the guarantee document;
—
it may be used to cover several simultaneous or successive operations provided that the sum of the amounts involved in current operations for which the procedure has not yet been discharged does not exceed the reference amount of the individual guarantee. In that case, the customs office of guarantee assigns one initial access code for the guarantee to the holder of the procedure. The holder of the procedure can assign one or more access codes to this guarantee to be used by himself or his representatives;
—
each time the procedure is discharged for a common transit operation covered by this individual guarantee, the amount corresponding to that operation shall be released and may be re-used to cover another operation up to the maximum amount of the guarantee.
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|
4. |
Derogation from the decision temporarily prohibiting use of the comprehensive guarantee or the comprehensive guarantee for a reduced amount
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ANNEX II
BUSINESS CONTINUITY PROCEDURE FOR COMMON TRANSIT
▼M39 —————
CHAPTER I
General provisions
|
1. |
This Annex lays down specific provisions for use of the business continuity procedure, under Article 26(1) of Appendix I, for the holders of the procedure, including authorised consignors, in the event of a temporary failure of:
—
the electronic transit system;
—
the computerised system used by the holders of the procedure for lodging the common transit declaration by means of electronic data-processing techniques, or
—
the electronic connection between the computerised system used by the holders of the procedure for lodging the common transit declaration by means of electronic data-processing techniques and the electronic transit system.
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|
2. |
Transit declarations 2.1. The transit declaration used in a business continuity procedure shall be recognisable by all parties involved in the transit operation in order to avoid problems at the customs office of transit, at the customs office of destination and upon arrival at the authorised consignee. For this reason the used documents are limited to the following:
—
a Single Administrative Document (SAD), or
—
a SAD printed out on plain paper by the computerised system of the economic operator, as foreseen in Annex B6 to Appendix III, or
—
as of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, a SAD printed out on plain paper by the computerised system of the economic operator, as foreseen in Annex B6a to Appendix III, or
—
a Transit Accompanying Document (TAD), supplemented, if necessary by List of items (LoI)
►M39
, ◄
—
as of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, a Transit Accompanying Document (TAD) supplemented by List of items (LoI).
2.2. The transit declaration may be supplemented by one or more continuation sheets using the form set out in Appendix 3 to Annex I to the Convention on the simplification of formalities in trade in goods done at Interlaken on 20 May 1987 (SAD Convention). The forms shall be an integral part of the declaration. Loading lists complying with Annex B5 to Appendix III and provided using the form set out in Annex B4 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. As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, 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. 2.3. For the implementation of point 2.1 of this Annex, the transit declaration shall be completed in accordance with Annex B6 to Appendix III. As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, for the implementation of point 2.1 of this Annex, the transit declaration shall be completed in accordance with Annex B6a to Appendix III. |
CHAPTER II
Implementing rules
3. Unavailability of the electronic transit system
3.1. The rules shall be applied as follows:
3.2. Where the decision to apply the business continuity procedure is taken, any transit data with LRN or MRN allocated to the transit operation shall be withdrawn from the electronic transit system on the basis of information provided by a person who lodged that transit data into the electronic transit system.
3.3. The customs authority shall monitor the use of the business continuity procedure in order to avoid its misuse.
4. Unavailability of the computerised system used by the holders of the procedure for lodging the common transit declaration data by means of electronic data-processing techniques or of the electronic connection between that computerised system and the electronic transit system
The provisions set out in point 3 of this Annex shall be applied.
The holder of the procedure shall inform the customs authority when his computerised system or the electronic connection between that computerised system and the electronic transit system are available again.
5. Unavailability of the authorised consignor's computerised system or the electronic connection between that computerised system and the electronic transit system
Where the authorised consignor's computerised system or the electronic connection between that computerised system and the electronic transit system are unavailable the following procedure shall apply:
6. Data-capture by the customs authority
However, in the cases referred to in points 4 and 5 of this Annex, the customs authority may allow the holder of the procedure to submit the transit declaration in one copy (making use of the SAD or the TAD) to the customs office of departure in order to have it processed by the electronic transit system.
CHAPTER III
Operation of the procedure
7. Furnishing of an individual guarantee by a guarantor
Where the customs office of guarantee is not the customs office of departure for the transit operation, it shall keep a copy of the guarantor's undertaking. The holder of the procedure shall present the original to the customs office of departure, where it shall be retained. If necessary the customs office of departure may request a translation into the official language, or one of the official languages, of the country concerned.
8. Signing of the transit declaration and undertaking of the holder of the procedure
By signing the transit declaration the holder of the procedure assumes responsibility for:
9. Identification measures
Where Article 36(7) of Appendix I applies, the customs office of departure shall enter the following phrase against the ‘seals affixed’ heading in box D (‘Control by office of departure’) of the transit declaration:
‘— Waiver — 99201’.
10. Entries in the transit declaration and release of the goods
|
11. |
Goods placed under the common transit procedure shall be carried under cover of copies 4 and 5 of the SAD or under cover of one copy of the TAD given to the holder of the procedure by the customs office of departure. Copy 1 of the SAD and the copy of TAD shall remain at the customs office of departure. |
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12. |
Customs office of transit 12.1. The carrier shall present a transit advice note made out on a form set out in Annex B8 to Appendix III to each customs office of transit, which shall retain it. Instead of the transit advice note a photocopy of copy 4 of the SAD or a photocopy of the copy of the TAD may be presented and retained by the customs office of transit. 12.2. Where goods are carried via the customs office of transit other than that declared, the actual customs office of transit shall inform the customs office of departure. |
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13. |
Presentation at the customs office of destination 13.1. The customs office of destination shall register the copies of the transit declaration, record on them the date of arrival and enter the details of controls carried out. 13.2. A transit operation may end at an office other than the customs office declared in the transit declaration. That office shall then become the actual customs office of destination. Where the actual customs office of destination comes under the jurisdiction of a Contracting Party other than the one having jurisdiction over the customs office declared, the actual customs office shall enter in box I (‘Control by customs office of destination’) of the transit declaration the following endorsement in addition to the usual observations it is required to make: ‘— Differences: customs office where goods were presented …… (customs office reference number) — 99203’. 13.3. Where the second paragraph of point 13.2 of this Annex applies and where the transit declaration bears the following statement, the actual customs office of destination shall keep the goods under its control and not allow their removal other than to the Contracting Party having jurisdiction over the customs office of departure, unless specifically authorised by the latter: ‘— Exit from the Union subject to restrictions or charges under Regulation/Directive/Decision No … — 99204’. |
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14. |
Receipt The receipt may be made out on the back of copy 5 of the SAD, in the space provided or in the form set out in Annex B10 to Appendix III. |
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15. |
Return of copy 5 of the SAD or the copy of the TAD The competent customs authority of the Contracting Party of destination shall return copy 5 of the SAD to the customs authority in the Contracting Party of departure without delay and at most within 8 days of the date when the operation ended. Where the TAD is used it is the copy of the TAD presented which is returned under the same conditions as copy 5. |
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16. |
Informing the holder of the procedure and alternative proof of the end of the procedure Where the copies referred to in point 15 of this Annex are not returned to the customs authority of the Contracting Party of departure within 30 days of the time-limit for presentation of the goods at the customs office of destination, that authority shall inform the holder of the procedure and ask him to furnish proof that the procedure has ended correctly. |
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17. |
Enquiry procedure 17.1. Where the customs office of departure has not received proof within 60 days of time-limit for presentation of the goods at the customs office of destination that the procedure was ended correctly, the customs authority of the Contracting Party of departure shall immediately request the information needed to discharge the procedure. Where, during the steps of an enquiry procedure, it is established that the common transit procedure cannot be discharged, the customs authority of the Contracting Party of departure shall establish whether a debt has been incurred. If a debt has been incurred, the customs authority of the Contracting Party of departure shall take the following measures:
—
identify the debtor,
—
determine the customs authorities responsible for notification of the debt.
17.2. If, before the expiry of those time-limits, the customs authority of the Contracting Party of departure receives information that the common transit procedure has not been ended correctly, or suspects that to be the case, it shall send the request without delay. 17.3. The enquiry procedure shall likewise be initiated when it is discovered subsequently that proof of the end of the common transit procedure has been forged and that the enquiry procedure is necessary to meet the objectives of point 17.1 of this Annex. |
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18. |
Guarantee — Reference amount 18.1. For the application of Article 74 of Appendix I the holder of the procedure shall ensure that the amount at stake does not exceed the reference amount, taking into account also any operations for which the procedure is not yet ended. 18.2. The holder of the procedure shall inform the customs office of guarantee when the reference amount falls below a level sufficient to cover his transit operations. |
|
19. |
Comprehensive guarantees certificates, guarantee waiver certificates and individual guarantee vouchers 19.1. The following shall be presented to the customs office of departure:
—
comprehensive guarantee certificate, in the form set out in Annex C5 to Appendix III;
—
guarantee waiver certificates, in the form set out in Annex C6 to Appendix III;
—
individual guarantee voucher, in the form set out in Annex C3 to Appendix III.
19.2. Particulars of the certificates and the voucher shall be entered on transit declarations. 19.3. The period of validity of a comprehensive guarantee certificate or a guarantee waiver certificate shall not exceed five years. However, that period may be extended by the customs office of guarantee for one further period not exceeding five years. Where during the period of validity of the certificate the customs office of guarantee is informed that the certificate, as a result of numerous changes, is not sufficiently legible and may be rejected by the customs office of departure, the customs office of guarantee shall invalidate the certificate and issue a new one, if appropriate. Certificates with a period of validity of two years shall remain valid. Their period of validity may be extended by the customs office of guarantee for a second period not exceeding five 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 the 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 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. |
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20. |
Special loading lists 20.1. The customs authority can accept the transit declaration supplemented by loading lists which do not comply with all the requirements set out in Annex B5 to Appendix III. As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the customs authority may accept the transit declaration supplemented by loading lists which do not comply with all the requirements set out in Annex B5a to Appendix III. Such lists can be used only where:
—
they are produced by the companies which use an electronic data-processing system to keep their records;
—
they are designed and completed in such a way that they can be used without difficulty by the customs authority;
—
they include, for each item, the information required in Annex B5 to Appendix III
►M39
; ◄
—
as of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, they include, for each item, the information required in Annex B5a to Appendix III.
20.2. Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be allowed for use as loading lists under point 20.1 of this Annex, even where such lists are produced by the companies not using an electronic data-processing system to keep their records. 20.3. The holder of the procedure which uses an electronic data-processing system to keep his records and already uses special loading lists, may also use them for common transit operations involving only one type of goods if this facility is made necessary by the system of the holder of the procedure. |
|
21. |
Use of seals of a special type The holder of the procedure shall enter, against the heading ‘seals affixed’ in box ‘D. Control by office of departure’ of the transit declaration, the number and the individual seal identifiers of the seals affixed. |
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22. |
Authorised consignor — Pre-authentication and formalities at departure 22.1. For the application of points 3 and 5 of this Annex the authorisation shall stipulate that box ‘C. Office of departure’ of the transit declaration shall:
—
be stamped in advance with the stamp of the customs office of departure and signed by an official of that office; or
—
be stamped by the authorised consignor with a special stamp approved by the competent authority and using the form set out in Annex B9 to Appendix III. The stamp may be pre-printed on the forms where a printer approved for that purpose is used.
The authorised consignor shall complete the box by entering the date on which the goods are consigned and shall allocate a number to the transit declaration in accordance with the rules laid down in the authorisation. 22.2. The customs authority may prescribe the use of forms bearing a distinctive mark as a means of identification. |
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23. |
Authorised consignor — Security measures for the stamp The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps or forms bearing the stamp of the customs office of departure or a special stamp. He shall inform the customs authority of the security measures he is taking to apply in accordance with the first paragraph. 23.1. In the event of the misuse by any person of forms stamped in advance with the stamp of the customs office of departure or with a special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular country in respect of goods carried under cover of such forms unless he can satisfy the customs authority by whom he was authorised that he took the measures requested of him under point 23. |
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24. |
Authorised consignor — Information to be entered on declarations 24.1. Not later than on consignment of the goods, the authorised consignor shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 33(2) of Appendix I and, in box ‘D. Control by office of departure’, the period prescribed in accordance with Article 34 of Appendix I within which the goods shall be presented at the customs office of destination, the identification measures applied and the following endorsement: ‘— Authorised consignor — 99206’. 24.2. Where the competent authority of the Contracting Party of departure checks a consignment before its departure, it shall record the fact on the declaration, in box ‘D. Control by office of departure’. 24.3. Following consignment, copy 1 of the SAD or the copy of the TAD shall be delivered without delay to the customs office of departure according to the rules laid down in the authorisation. The other copies shall accompany the goods in accordance with point 11 of this Annex. |
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25. |
Authorised consignor — Waiver of signature 25.1. The authorised consignor may be allowed by the customs authority not to sign transit declarations bearing the special stamp referred to in Chapter II of Part II of this Annex which are made out by the electronic data-processing system. This waiver shall be subject to the condition that the authorised consignor has previously given the customs authority a written undertaking acknowledging that he is the holder of the procedure for all transit operations carried out under cover of transit declarations bearing the special stamp. 25.2. Transit declarations made out in accordance with point 25.1 of this Annex shall contain, in the box reserved for the signature of the holder of the procedure, the following phrase: ‘— Signature waived — 99207’. |
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26. |
Authorised consignee — Obligations 26.1. When the goods arrive at a place specified in the authorisation the authorised consignee shall without delay inform the customs office of destination about such arrival. He shall indicate the date of arrival, the condition of any seals affixed and any irregularity on copies 4 and 5 of the SAD or on the copy of the TAD, which accompanied the goods, and deliver them to the customs office of destination according to the rules laid down in the authorisation. 26.2. The customs office of destination shall make the entries provided for in point 13 of this Annex on copies 4 and 5 of the SAD or on the copy of the TAD. |
APPENDIX II
CUSTOMS STATUS OF UNION GOODS AND PROVISIONS ON THE EURO
Article 1
This Appendix lays down the rules for implementing the provisions on ►M38 the customs status of Union goods ◄ and use of the euro in the Convention and Appendix I.
TITLE I
PROOF OF THE CUSTOMS STATUS OF UNION GOODS
CHAPTER 1
Scope
Article 2
Proof of ►M38 the customs status of Union goods ◄ may be provided in accordance with this Title only if the goods to which the proof relates are carried directly from one Contracting Party to another.
The following shall be deemed to be carried directly from one Contracting Party to another:
goods carried without passing through the territory of a third country;
goods carried through the territory of one or more third countries on condition that carriage through such countries is covered by a single transport document made out in a Contracting Party.
This Title shall not apply to goods which:
are intended for export from the Contracting Parties; or
are carried in accordance with the procedure for the international carriage of goods under cover of TIR carnets, unless:
▼M41 —————
CHAPTER II
Establishing the customs status of Union goods
Article 3
Competent office
For the purposes of this Chapter ‘competent office’ shall be taken to mean the authorities with responsibility for certifying ►M38 the customs status of Union goods ◄ .
Article 4
General provisions
The document used to prove ►M38 the customs status of Union goods ◄ may be issued retroactively provided the conditions for its issue are fulfilled. Where this is the case the following phrase shall be entered on it, in red:
Article 5
Definition
Article 6
Form
Article 7
Special loading lists
Use of such lists shall be authorised only where:
they are produced by firms which use an integrated electronic or automatic data processing system to keep their records;
they are designed and completed in such a way that they can be used without difficulty by the competent authorities;
they include, for each item, the information required under ►M39 Annex B5a ◄ to Appendix III.
Article 8
Issuance of a T2L document
At the request of the person concerned, a T2L document and, where necessary, any continuation sheets or loading lists used shall be endorsed by the competent office. Such endorsement shall comprise the following, which should, as far as possible, appear in box ‘C. Office of departure’ of the documents:
in the case of the T2L document, the name and stamp of the competent office, the signature of one of the officials at that office, the date of endorsement and either the registration number or the number of the dispatch or export declaration, where this is required;
in the case of the supplementary form or loading list, the number appearing on the T2L document. The number shall be entered by means of a stamp incorporating the name of the competent office or by hand. In the latter case it shall be accompanied by the official stamp of the said office.
The documents shall be returned to the person concerned as soon as the customs formalities for the dispatch of the goods to the country of destination have been completed.
Article 9
Invoice and transport document
The invoice or transport document referred to in paragraph 1 shall include at least the full name and address of the consignor or exporter, or of the person concerned where this person is not the consignor or exporter, the number and kind, marks and reference numbers of the packages, a description of the goods, the gross mass in kilograms and, where necessary, the container numbers.
The person concerned shall indicate clearly on the said document the symbol ‘T2L’ or ‘T2LF’, accompanied by his hand-written signature.
Where formalities are completed using official or private-sector data processing systems, the competent authorities shall authorise persons who so request to replace the signature provided for in paragraph 2 with a comparable technical device, using codes where applicable, which has the same legal consequences as a hand-written signature.
This facility shall be granted only if the technical and administrative conditions laid down by the competent authorities are met.
Article 10
Shipping company's manifest
The manifest shall include at least the following information:
the name and full address of the shipping company;
the identity of the vessel;
the place and date of loading;
the place of unloading.
For each consignment the manifest shall also include:
the reference for the bill of lading or other commercial document;
the number and kind, marks and reference numbers of the packages;
the normal trade description of the goods including sufficient detail to permit their identification;
the gross mass in kilogrammes;
where appropriate, the container identification numbers;
the following entries for the status of the goods:
▼M39 —————
Article 12
Carriage under cover of TIR carnets or ATA carnets
Article 13
Goods in baggage carried by a passenger
Where it is necessary to establish the customs status of Union goods in baggage carried by a passenger or contained in their luggage, the goods, provided that they are not intended for commercial use, are to be considered as having the customs status of Union goods when:
they are declared as ►M38 having the customs status of Union goods ◄ and there is no doubt as to the accuracy of the declaration;
or, in other cases, when they are dealt with in accordance with the provisions of this Chapter.
Article 14
Authorised issuer
Article 15
Contents of the authorisation
The authorisation shall specify in particular:
the office responsible for pre-authenticating the forms used for the documents concerned, as prescribed in Article 16(1)(a);
under what circumstances the authorised issuer shall justify the use of the forms;
the ►M38 excluded ◄ categories or movements of goods;
Article 16
Pre-authentication and formalities on departure
The authorisation shall stipulate that the front of the commercial documents concerned or box ‘C. Office of departure’ on the front of the forms used in ►M38 issuing ◄ the T2L document and any continuation sheet or sheets ►M39 shall ◄ be:
stamped in advance with the stamp of the office referred to in Article 15(1)(a) and signed by an official of that office; or
stamped by the authorised ►M38 issuer ◄ with a special metal stamp approved by the competent authorities and conforming to the specimen in Annex B9 to Appendix III. The stamp may be pre-printed on the forms if the printing is entrusted to a printer approved for that purpose.
The authorised ►M38 issuer ◄ shall take all necessary measures to ensure the safekeeping of the special stamps and/or forms bearing the stamp of the office of departure or a special stamp.
He shall inform the competent authorities of the security measures he is taking to apply the previous subparagraph.
Not later than on consignment of the goods, the ►M38 authorised issuer ◄ shall complete and sign the form. In addition, he shall enter in a clearly identifiable space on the commercial document used, or in the box of the T2L document reserved for control by the office of departure, the name of the competent office, the date of completion of the document, and the following endorsement:
Article 17
Waiving of the signature
Article 18
Shipping company's manifest transmitted by electronic data interchange
The authorisation referred to in paragraph 1 shall be granted only to international shipping companies which:
use electronic data interchange systems to transmit information between the ports of departure and destination in the Contracting Parties; and
operate a significant number of voyages between the countries on recognised routes.
On receipt of an application, the competent authorities of the country where the shipping company is established shall notify the authorities of the other countries in whose territories the ports of departure and destination are situated.
Provided no objection is received within ►M38 45 days ◄ of the date of notification, the competent authorities shall authorise use of the simplified procedure described in paragraph 4.
This authorisation shall be valid in the countries concerned and shall apply only to common transit operations between the ports to which it refers.
The simplification shall be operated as follows:
the manifest for the port of departure shall be transmitted by electronic data interchange system to the port of destination;
the shipping company shall enter in the manifest the information indicated in Article 10(2);
upon request, a printout of the data exchange manifest shall be presented to the competent authorities at the port of departure at the latest on the working day following the departure of the vessel and in any case before it arrives at its port of destination;
a printout of the data exchange manifest shall be presented to the competent authorities at the port of destination;
the competent authorities at the port of departure shall carry out audits based on risk analysis;
the competent authorities at the port of destination shall carry out audits based on risk analysis and, if necessary, transmit the relevant details of manifests to the competent authorities at the port of departure for verification.
Without prejudice to the provisions of Title IV of Appendix I:
Article 18a
Customs goods manifest
Article 19
Obligation to make a copy
The authorised ►M38 issuer ◄ shall make a copy of each commercial document or of each T2L document issued under this Section. The competent authorities shall specify the conditions under which the copy document shall be presented for purposes of control and retained for not less than ►M38 three years ◄ .
Article 20
Controls upon the authorised issuer
The competent authorities may carry out upon authorised ►M38 issuers ◄ any controls they consider necessary. The said ►M38 issuers ◄ shall furnish all the necessary information and facilities for this purpose.
CHAPTER III
Administrative assistance
Article 21
The competent authorities of the countries concerned shall assist one another in checking the authenticity and accuracy of the documents and verifying that the procedures used in accordance with the provisions of this Chapter to prove ►M38 the customs status of Union goods ◄ have been correctly applied.
TITLE Ia
PROVISIONS CONCERNING THE NON-ALTERATION OF THE CUSTOMS STATUS OF UNION GOODS FOR GOODS TRANSPORTED THROUGH A T2 CORRIDOR
Article 21a
Presumption of the customs status of Union goods
Goods having the customs status of Union goods which are carried by rail may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and be transported through the territory of a common transit country without alteration of their customs status, where:
the transport of the goods is covered by a single transport document issued in a Member State of the European Union;
the single transport document contains the following endorsement: ‘T2-Corridor’;
the transit through a common transit country is being monitored by means of an electronic system in that common transit country; and
the railway undertaking concerned is authorised by the common transit country whose territory is transited to use the T2-Corridor procedure.
TITLE II
PROVISIONS CONCERNING THE EURO
Article 22
The equivalent in national currencies of the amounts expressed in euros referred to in this Convention shall be calculated by using the exchange rate in force on the first working day of October, and shall be applied from 1 January of the following year.
If no rate is available for a particular national currency, the rate to be applied shall be that for the first day for which a rate has been published after the first working day of October. If a rate has not been published after the first working day of October, the rate to be applied shall be that of the last day prior to that date for which a rate has been published.
APPENDIX III
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 21(1) of Appendix I shall conform to the structure and particulars in Annex A1 using the codes in Annex A2.
Article 3
Transit accompanying document
The transit accompanying document shall ►M38 be provided using the form set out ◄ in Annex A3. It shall be produced and used according to the explanatory notes in Annex A4.
Article 4
List of items
The list of items shall ►M38 be provided using the form set out ◄ in Annex A5. It shall be produced and used according to the explanatory notes in Annex A6.
TITLE II
FORMS USED FOR:
Article 5
A self-copying process shall be used for the entries required:
in the case of Appendices 1 and 3, on the copies indicated in the SAD Convention, Annex II, Appendix 1;
in the case of Appendices 2 and 4, on the copies indicated in the SAD Convention, Annex II, Appendix 2.
The forms shall be completed and used:
as documents proving ►M38 the customs status of Union goods ◄ , in accordance with the explanatory note in Annex B2;
as transit declarations for the ►M38 business continuity procedure for transit ◄ or travellers, in accordance with the explanatory note in Annex B6.
In both cases the codes in Annexes A2, B1, B3 and B6 should be used where appropriate.
Article 6
TITLE III
FORMS OTHER THAN THE SINGLE ADMINISTRATIVE DOCUMENT AND THE TRANSIT ACCOMPANYING DOCUMENT
Article 7
Loading lists
Article 8
Transit advice note
▼M38 —————
Article 9
Receipt
▼M38 —————
Article 10
Individual guarantee
Article 11
Comprehensive guarantee and guarantee waiver certificates
The certificates shall be printed on white paper free of mechanical pulp and weighing at least 100 g/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:
Article 12
Provisions common to all of Title III
ANNEX A1
EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS, BY THE EXCHANGE OF EDI STANDARD MESSAGES (EDI TRANSIT DECLARATION)
TITLE I
GENERAL
►M38 The EDI transit declaration ◄ is presented electronically, except when the Convention provides otherwise.
The EDI transit declaration is based upon the particulars entered into the Convention of 20 May 1987 on simplification of formalities in trade in goods and corresponding to the different boxes of the Single Administrative Document (SAD) as defined in the present Annex and Annex B1, in association with or replaced by a code if appropriate.
This Annex contains exclusively the basic special requirements, which apply when the formalities are carried out by the exchange of the EDI standard messages. Furthermore the additional codes presented in Annex A2 are applicable. Annex B1 applies to the EDI transit declaration unless otherwise specified in this Annex or in Annex A2.
The detailed structure and content of the EDI transit declaration follow the technical specifications the competent authorities communicate to the ►M38 holder of the procedure ◄ in order to ensure the proper functioning of the system. These specifications are based upon the requirements laid down in this Annex.
This Annex describes the structure of the information exchange. ►M38 The EDI transit declaration ◄ is organised into data groups, which contain data attributes. The attributes are grouped together in such a way that they build up coherent logical blocks within the scope of the message. A data group indentation indicates that the data group depends on a lower indent data group.
When present, the appropriate number of the box on the SAD is noted.
The term ‘number’ in the explanation of a data group indicates how many times the data group may be used in the transit declaration.
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.
TITLE II
PART ICULARS TO BE ENTERED IN THE TRANSIT DECLARATION AND STRUCTURE OF THE EDI TRANSIT DECLARATION
CHAPTER I
Required particulars
This annex contains the unit of the data, based on those of the SAD Convention, likely to be required by the various countries.
CHAPTER II
Structure
A. Table of the data groups
▼M38 —————
B. Particulars on the data of the transit declaration
TRANSIT OPERATION
Number: 1
The data group shall be used.
LRN
Type/Length: an ..22
The local reference number (LRN) shall be used. It is nationally defined and allocated by the user in agreement with the competent authorities to identify each single declaration.
Declaration type (box 1)
Type/Length: an ..5
The attribute shall be used.
The following must be entered:
where goods are required to move under the T2 procedure: T2 or T2F;
where goods are required to move under the T1 procedure: T1;
for the consignments referred to in ►M38 Article 28 ◄ of Appendix I: T-.
▼M38 —————
Total number of items (box 5)
Type/Length: n ..5
The attribute shall be used.
Total number of packages (box 6)
Type/Length: n ..7
Use of this attribute is optional. The total number of packages is equal to the sum of all ‘Number of packages’, all ‘Number of pieces’ plus a value of ‘1’ for each declared ‘bulk’.
Country of dispatch (box 15a)
Type/Length: a2
Country from which the goods are to be dispatched/exported
The attribute shall be used if only one country of dispatch is declared. The country codes presented in Annex A2 shall be used. In this case the attribute ‘Country of dispatch’ of the data group ‘GOODS ITEM’ cannot be used. If more than one country of dispatch is declared, this attribute of the data group ‘TRANSIT OPERATION’ cannot be used. In this case the attribute ‘Country of dispatch’ of the data group ‘GOODS ITEM’ shall be used.
Destination country (box 17a)
Type/Length: a2
Enter the name of the country concerned.
The attribute shall be used if only one country of destination is declared. The country codes presented in Annex A2 shall be used. In this case the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ cannot be used. If more than one country of destination is declared, this attribute of the data group ‘TRANSIT OPERATION’ cannot be used. In this case the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ shall be used.
Identity at departure (box 18)
Type/Length: an ..27
Enter the means of identification, e.g. the registration number(s) or name, of the means of transport (lorry, ship, railway wagon, aircraft) on which the goods are directly loaded on presentation at ►M38 the customs office of departure ◄ , using the codes laid down for the purpose. For example, where a tractor and a trailer with different vehicle registration numbers are used, enter the registration numbers of both tractor and trailer.
However, where goods are carried in containers that are to be transported by road vehicles, the competent authorities may authorise the ►M38 holder of the procedure ◄ to leave this box blank where the logistics at the point of departure may make it impossible to provide the identity of the means of transport at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport will be subsequently entered in box 55.
Where goods are moved by fixed transport installations, do not enter anything for registration number.
Identity at departure LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.
Nationality at departure (box 18)
Type/Length: a2
The country code presented in Annex A2 shall be used.
Enter the nationality of the means of transport (lorry, ship, railway wagon, aircraft) on which the goods are directly loaded on presentation at ►M38 the customs office of departure ◄ , (or that of the means of transport providing propulsion for the whole if it is made up of several means of transport), using the codes laid down for the purpose. For example, where a tractor and a trailer with different vehicle registration numbers are used, enter the registration numbers of both tractor and trailer, and the nationality of the tractor.
However, where goods are carried in containers that are to be transported by road vehicles, the competent authorities may authorise the ►M38 holder of the procedure ◄ to leave this box blank where the logistics at the point of departure may make it impossible to provide the nationality of the means of transport at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport will be subsequently entered in box 55.
Where goods are moved by fixed installations or carried by rail, do not enter anything for nationality.
In other cases, declaration of the nationality is optional for the Contracting Parties.
Container (box 19)
Type/Length: n1
Use the codes provided for the purpose to enter particulars of the presumed situation at the border of the Contracting Party in whose territory ►M38 the customs office of departure ◄ is located, as known at the time the goods were placed under the common transit procedure.
The following codes shall be used
|
0 |
: |
no. |
|
1 |
: |
yes. |
Nationality crossing border (box 21)
Type/Length: a2
The requirement to enter the nationality is obligatory.
However, where goods are carried by rail or moved by fixed installation, do not enter anything for registration number or nationality.
The country code presented in Annex A2 shall be used.
Identity crossing border (box 21
Type/Length: an ..27
Using the appropriate code, enter the type (lorry, ship, railway wagon, aircraft, etc.) and the means of identification (e.g. registration number or name) of the active means of transport (i.e. the means of transport providing propulsion) which it is presumed will be used at the frontier crossing point on exit from the Contracting Party where ►M38 the customs office of departure ◄ is located, followed by the code for the nationality of the means of transport, as known at the time the goods were placed under the common transit procedure.
Where combined transport or several means of transport are used, the active means of transport is the unit which provides propulsion for the whole combination. For example, when a lorry is on a sea-going vessel, the active means of transport is the ship and where a combination of a tractor and a trailer is used, the active means of transport is the tractor.
Where goods are carried by rail or fixed installations, do not enter anything for registration number.
Use of this attribute is optional for the Contracting Parties.
Identity crossing border LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.
Type of transport crossing border (box 21)
Type/Length: n ..2
Use of this attribute is optional for the Contracting Parties.
Transport mode at border (box 25)
Type/Length: n ..2
Use the codes provided for the purpose to enter the mode of transport which it is presumed will provide the active means of transport on which the goods will leave the territory of the Contracting Party in which ►M38 the customs office of departure ◄ is located.
Use of this attribute is optional for the Contracting Parties.
Inland transport mode (box 26)
Type/Length: n ..2
Use of this attribute is optional for the Contracting Parties. It has to be used according to the explanatory note concerning box 25 presented in Annex A2.
Loading place (box 27)
Type/Length: an ..17
Use of this attribute is optional for the Contracting Parties.
Agreed location code (box 30)
Type/Length: an ..17
The attribute can not be used, if the data group ‘CONTROL RESULT’ is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place in coded form where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs sub place’ can not be used at the same time.
Agreed location of goods (box 30)
Type/Length: an ..35
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs sub place’ can not be used at the same time.
Agreed location of goods LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.
Authorised location of goods (box 30)
Type/Length: an ..17
The attribute is optional, if the data group ‘CONTROL RESULT’ is used. If the attribute is used precise indication of the place where the goods can be examined is necessary. If the data group ‘CONTROL RESULT’ is not used the attribute can not be used. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs sub place’ can not be used at the same time.
Customs sub place (box 30)
Type/Length: an ..17
The attribute can not be used, if the data group ‘CONTROL RESULT’ is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs sub-place’ can not be used at the same time.
Total gross mass (box 35)
Type/Length: n ..11,3
The attribute shall be used.
Transit accompanying document language code
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language of the transit accompanying document.
Dialogue language indicator at departure
Type/Length: a2
Use of the language code presented in Annex A2 is optional. If this attribute is not used the system will use the default language of ►M38 the customs office of departure ◄ .
Declaration date (box 50)
Type/Length: n8
The attribute shall be used.
Declaration place (box 50)
Type/Length: an ..35
The attribute shall be used.
Declaration place LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language (LNG) of the corresponding free text field.
TRADER consignor (box 2)
Number: 1
This data group is used when only one consignor is declared. In this case the data group ‘TRADER consignor’ of the data group ‘GOODS ITEM’ cannot be used.
Name (box 2)
Type/Length: an ..35
The attribute shall be used.
Street and number (box 2)
Type/Length: an ..35
The attribute shall be used.
Country (box 2)
Type/Length: a2
The country code presented in Annex A2 shall be used.
Postcode (box 2)
Type/Length: an ..9
The attribute shall be used.
City (box 2)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language of name and address (NAD LNG).
TIN (box 2)
Type/Length: an ..17
Use of this attribute to insert the trader identification number (TIN) is optional for the Contracting Parties.
TRADER Consignee (box 8)
Number: 1
The data group shall be used when there is only one consignee declared and the attribute ‘Destination country’ of the data group ‘TRANSIT OPERATION’ contains a ‘country’ as defined in the Convention. In this case the data group ‘TRADER Consignee’ of the data group ‘GOODS ITEM’ can not be used.
Name (box 8)
Type/Length: an ..35
The attribute shall be used.
Street and number (box 8)
Type/Length: an ..35
The attribute shall be used.
Country (box 8)
Type/Length: a2
The country code presented in Annex A2 shall be used.
Postcode (box 8)
Type/Length: an ..9
The attribute shall be used.
City (box 8)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language of name and address (NAD LNG).
TIN (box 8)
Type/Length: an ..17
Use of this attribute to insert the trader identification number (TIN) is optional for the Contracting Parties.
GOODS ITEM
Number: 999
The data group shall be used.
Declaration type (ex box 1)
Type/Length: an ..5
The attribute shall be used, if the ►M38 code ◄ ‘T-’ was used for the attribute ‘Declaration type’ of the data group ‘TRANSIT OPERATION’. In other cases this attribute can not be used.
Country of dispatch (ex box 15a)
Type/Length: a2
Country from which the goods are to be dispatched/exported
The attribute shall be used if more than one country of dispatch is declared. The country codes presented in Annex A2 shall be used. The attribute ‘Country of dispatch’ of the data group ‘TRANSIT OPERATION’ cannot be used. If only one country of dispatch is declared the corresponding attribute of the data group ‘TRANSIT OPERATION’ shall be used.
Destination country (ex box 17a)
Type/Length: a2
The attribute shall be used if more than one country of destination is declared. The country codes presented in Annex A2 shall be used. The attribute ‘Destination country’ of the data group ‘TRANSIT OPERATION’ cannot be used. If only one country of destination is declared the corresponding attribute of the data group ‘TRANSIT OPERATION’ shall be used.
Textual description (box 31)
Type/Length: an ..140
The attribute shall be used.
The normal trade description must be entered in all cases. This description must include all the details needed to allow identification of the goods. Where the attribute ‘Commodity code’ has to be completed, the description must be expressed in sufficiently precise terms to allow classification of the goods. This attribute must also show the particulars required under any specific rules (e.g. on excise duties). If containers are used, the identifying marks of the container should also be entered in this box.
Textual description LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language (LNG) of the corresponding free text field.
Item number (box 32)
Type/Length: n ..5
Give the number of the item shown in the list of items declared in the attribute ‘Total number of items’.
The attribute shall be used, even if the number ‘1’ was used for the attribute ‘Total number of items’ of the data group ‘TRANSIT OPERATION’. In this case the number ‘1’ shall be used for this attribute. Each item number is unique throughout the declaration.
Commodity code (box 33)
Type/Length: n ..8
The attribute shall be used with at least 4 and up to 8 digits.
This box must be completed where:
the same person makes a transit declaration at the same time as, or following, a customs declaration which includes a commodity code.
▼M38 —————
Enter the code for the goods.
In T2 and T2F transit declarations made in ►M38 a common transit country ◄ this box does not need be completed unless the preceding transit declaration includes a commodity code.
If it does, give the code entered in the corresponding declaration.
In all other cases use of this box is optional.
Gross mass (box 35)
Type/Length: n ..11,3
Enter the gross mass, in kilograms, of the goods described in the corresponding box 31. The gross mass is the aggregate mass of the goods including all packing but excluding containers and other transport equipment.
This attribute is optional when goods of different type covered by the same declaration are packed together in such a way that it is impossible to determine the gross mass of each type of goods.
Net mass (box 38)
Type/Length: n ..11,3
Enter the net mass, in kilograms, of the goods described in the corresponding attribute. The net mass is the mass of the goods themselves excluding all packaging.
Use of this attribute is optional for the Contracting Parties.
— TRADER Consignor (ex box 2)
Number: 1
The data group ‘TRADER Consignor’ cannot be used when only one consignor is declared. In this case the data group ‘TRADER Consignor’ on ‘TRANSIT OPERATION’ level is used.
Name (ex box 2)
Type/Length: an ..35
The attribute shall be used.
Street and number (ex box 2)
Type/Length: an ..35
The attribute shall be used.
Country (ex box 2)
Type/Length: a2
The country code presented in Annex A2 shall be used.
Postcode (ex box 2)
Type/Length: an ..9
The attribute shall be used.
City (ex box 2)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language of name and address (NAD LNG).
TIN (ex box 2)
Type/Length: an ..17
Use of this attribute to insert the trader identification number (TIN) is optional for the Contracting Parties.
— TRADER Consignee (ex box 8)
Number: 1
The data group shall be used when more than one consignee is declared and the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ contains a ‘country’ as defined in the Convention. When only one consignee is declared, the data group ‘TRADER Consignee’ of the data group ‘GOODS ITEM’ can not be used.
Name (ex box 8)
Type/Length: an ..35
The attribute shall be used.
Street and number (ex box 8)
Type/Length: an ..35
The attribute shall be used.
Country (ex box 8)
Type/Length: a2
The country code presented in Annex A2 shall be used.
Postcode (ex box 8)
Type/Length: an ..9
The attribute shall be used.
City (ex box 8)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language of name and address (NAD LNG).
TIN (ex box 8)
Type/Length: an ..17
Use of this attribute to insert the trader identification number (TIN) is optional for the Contracting Parties.
— CONTAINERS (box 31)
Number: 99
If the attribute ‘Container’ of the data group ‘TRANSIT OPERATION’ contains the code ‘1’ the data group shall be used.
Container numbers (box 31)
Type/Length: an ..11
The attribute shall be used.
▼M38 —————
— PACKAGES (box 31)
Number: 99
The data group shall be used.
Marks and numbers of packages (box 31)
Type/Length: an ..42
The attribute shall be used if the attribute ‘Kind of packages’ contains other codes presented in Annex A2 than those for bulk (VQ, VG, VL, VY, VR or VO) or for ‘unpacked’ (NE, NF, NG). It is optional if the attribute ‘Kind of packages’ contains one of the previously mentioned codes.
Marks and numbers of packages LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.
Kind of packages (box 31)
Type/Length: an2
The package codes referred to in Annex A2 shall be used.
Number of packages (box 31)
Type/Length: n ..5
The attribute shall be used if the attribute ‘Kind of packages’ contains other codes presented in Annex A2 than those for bulk (VQ, VG, VL, VY, VR or VO) or for ‘ ►M38 Unpacked ◄ ’ (NE, NF, NG). It cannot be used if the attribute ‘Kind of packages’ contains one of the previously mentioned codes.
Number of pieces (box 31)
Type/Length: n ..5
The attribute shall be used if the attribute ‘Kind of packages’ contains a code presented in Annex A2 for ‘ ►M38 Unpacked ◄ ’ (NE). In other cases this attribute cannot be used.
— PREVIOUS ADMINISTRATIVE REFERENCES (box 40)
Number: 9
Enter the reference for the preceding ►M38 customs procedure ◄ or for any corresponding customs documents.
The data group shall be used if the attribute ‘Declaration type’ of the data groups ‘TRANSIT OPERATION’ or ‘GOODS ITEM’ contains the Code ‘T2’ or ‘T2F’ and the country of ►M38 the customs office of departure ◄ is ►M38 a common transit country ◄ as defined in the Convention.
Previous document type (box 40)
Type/Length: an ..6
If the data group is used at least one previous document code presented in Annex A2 shall be used.
Previous document reference (box 40)
Type/Length: an ..20
The reference of the previous document shall be used.
Previous document reference LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language (LNG) of the corresponding free text field.
Complement of information (box 40)
Type/Length: an ..26
Use of this attribute is optional for the Contracting Parties.
Complement of information LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.
— PRODUCED DOCUMENTS/CERTIFICATES (box 44)
Number: 99
Enter the details required under any specific rules applicable in the country of dispatch/export together with the reference numbers of the documents produced in support of the declaration (e.g. ►M38 the serial number of the T5 control copy, ◄ the export licence or permit number, the data required under veterinary and phytosanitary regulations or the bill of lading number).
Use of this data group is optional for the Contracting Parties. If the data group is used at least one of the following attributes shall be used.
Document type (box 44)
Type/Length: an ..3
The code presented in Annex A2 shall be used.
Document reference (box 44)
Type/Length: an ..20
Document reference LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.
Complement of information (box 44)
Type/Length: an ..26
Complement of information LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.
— SPECIAL MENTIONS (box 44)
Number: 99
Use of this data group is optional for the Contracting Parties. If the data group is used either the attribute ‘Additional information id’ or ‘Text’ shall be used.
Additional information id (box 44)
Type/Length: an ..3
The code presented in Annex A2 shall be used to insert the identification (id) of the additional information.
Export from EU (box 44)
Type/Length: n1
If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’ the attribute ‘Export from ►M38 EU ◄ ’ or ‘Export from country’ shall be used. Both attributes cannot be used at the same time. In other cases the attribute cannot be used. If this attribute is used the following codes are to be used:
|
0 |
= |
no, |
|
1 |
= |
yes. |
Export from country (box 44)
Type/Length: a2
If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’ the attribute ‘Export from ►M38 EU ◄ ’ or ‘Export from country’ shall be used. Both attributes cannot be used at the same time. In other cases the attribute cannot be used. If this attribute is used the country code presented in Annex A2 shall be used.
Text (box 44)
Type/Length: an ..70
Text LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.
CUSTOMS OFFICE of departure (box C)
Number: 1
The data group shall be used.
Reference number (box C)
Type/Length: an8
The code presented in Annex A2 shall be used.
HOLDER OF THE PROCEDURE (box 50)
Number: 1
The data group shall be used.
TIN (box 50)
Type/Length: an ..17
The attribute shall be used where the data group ‘CONTROL RESULT’ contains the code A3 or where the attribute ‘GRN’ is used.
Name (box 50)
Type/Length: an ..35
The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
Street and number (box 50)
Type/Length: an ..35
The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
Country (box 50)
Type/Length: a2
The country code presented in Annex A2 shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
Postcode (box 50)
Type/Length: an ..9
The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
City (box 50)
Type/Length: an ..35
The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.
NAD LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language of name and address (NAD LNG) if the corresponding free text fields are used.
REPRESENTATIVE (box 50)
Number: 1
The data group shall be used if ►M38 the holder of the procedure ◄ makes use of an authorised representative.
Name (box 50)
Type/Length: an ..35
The attribute shall be used.
Representative capacity (box 50)
Type/Length: a ..35
Use of this attribute is optional.
Representative capacity LNG
Type/Length: a2
The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.
CUSTOMS OFFICE of transit (box 51)
Number: 9
Enter ►M38 the intended customs office of entry ◄ into each Contracting Party whose territory is to be transited in the course of carriage or, where the operation involves transiting territory other than that of the Contracting Parties, ►M38 the customs office of exit ◄ by which the means of transport will leave the territory of the Contracting Parties.
The data group has to be used at least once if different Contracting Parties are declared for departure and destination.
Reference number (box 51)
Type/Length: an8
The code presented in Annex A2 shall be used.
CUSTOMS OFFICE of destination (box 53)
Number: 1
The data group shall be used.
Reference number (box 53)
Type/Length: an8
Only the structure of the code is indicated in Annex A2; ►M38 the customs offices of destination ◄ are listed in the competent offices list (COL on the Europa site) for common transit operations.
The code presented in Annex A2 shall be used.
TRADER authorised consignee (box 53)
Number: 1
The data group can be used to indicate that the goods will be delivered to an authorised consignee.
TIN authorised consignee (box 53)
Type/Length: an ..17
The attribute shall be used to insert the trader identification number (TIN).
CONTROL RESULT (box D)
Number: 1
The data group shall be used if an authorised consignor lodges the declaration.
Control result code (box D)
Type/Length: an2
The code A3 shall be used.
Date limit (box D)
Type/Length: n8
The attribute shall be used.
SEALS INFORMATION (box D)
Number: 1
The data group shall be used if an authorised consignor lodges a declaration for which his authorisation requires the use of seals or a ►M38 holder of the procedure ◄ is granted use of seals of a special type.
Seals number (box D)
Type/Length: n ..4
The attribute shall be used.
— SEALS ID (box D)
Number: 99
The data group shall be used for the identification (id) of seals.
Seals identity (box D)
Type/Length: an ..20
The attribute shall be used.
Seals identity LNG
Type/Length: a2
The language code (LNG) presented in Annex A2 shall be used.
GUARANTEE
Number: 9
The data group shall be used.
Guarantee type (box 52)
Type/Length: an1
The code presented in Annex A2 shall be used.
— GUARANTEE REFERENCE
Number: 99
The data group shall be used if the attribute ‘Guarantee type’ contains the code ‘0’, ‘1’, ‘2’,‘4’ or ‘9’.
GRN (box 52)
Type/Length: an ..24
The attribute shall be used to insert the guarantee reference number (GRN) if the attribute ‘Guarantee type’ contains the code ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’. In this case the attribute ‘Other guarantee reference’ cannot be used.
The ‘guarantee reference number’ (GRN) is allocated by ►M38 the customs office of guarantee ◄ to identify each single guarantee and it is structured as follows:
|
Field |
Content |
Field type |
Examples |
|
1 |
Last two digits of the year in which the guarantee was accepted (YY) |
Numeric 2 |
97 |
|
2 |
Identifier of the country where the guarantee is lodged ►M42 (country code presented in Annex A2) ◄ |
Alphabetic 2 |
IT |
|
3 |
Unique identifier for the acceptance given by ►M38 the customs office of guarantee ◄ per year and country |
Alphanumeric 12 |
1234AB788966 |
|
4 |
Check digit |
Alphanumeric 1 |
8 |
|
5 |
Identifier of the individual guarantee by means of voucher (1 letter + 6 digits) or NULL for other guarantee types |
Alphanumeric 7 |
A001017 |
Field 1 and 2 as explained above.
Field 3 has to be filled with a unique identifier per year and country for the acceptance of the guarantee given by ►M38 the customs office of guarantee ◄ . National administrations which want to have the customs office reference number of ►M38 the customs office of guarantee ◄ included in the GRN could use up to the first six characters to insert the national number of ►M38 the customs office of guarantee ◄ .
Field 4 has to be filled with a value that is a check digit for the fields 1 to 3 of the GRN. This field allows detection of any error when capturing the first four fields of the GRN.
Field 5 is only used when the GRN is related to an individual guarantee by means of vouchers registered in ►M38 the electronic transit system ◄ . In that case, this field has to be filled with the identifier of the voucher.
Other guarantee reference (box 52)
Type/Length: an ..35
The attribute shall be used if the attribute ‘Guarantee type’ contains other codes than ‘0’, ‘1’,‘2’, ‘4’ or ‘9’. In this case the attribute ‘GRN’ cannot be used.
Access code
Type/Length: an4
The attribute shall be used when the attribute ‘GRN’ is used; otherwise this attribute is optional for the countries. Depending on the type of guarantee, it is issued by the office of guarantee, the guarantor or the ►M38 holder of the procedure ◄ and used to secure a specific guarantee.
— ►M38 VALIDITY LIMITATION (EU) ◄
Number: 1
Not valid for EU (box 52)
Type/Length: n1
The following codes are to be used:
|
0 |
= |
no, |
|
1 |
= |
yes. |
— ►M38 VALIDITY LIMITATION NON EU ◄
Number: 99
Not valid for other Contracting Parties (box 52)
Type/Length: a2
The country code presented in Annex A2 shall be used to indicate the Contracting party. The code of a Member State of the European ►M38 Union ◄ cannot be used.
ANNEX A2
ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM
This Annex shall cease to apply as of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578.
1. COUNTRY CODES (CNT)
|
Field |
Content |
Field type |
Example |
|
1 |
ISO alpha 2 country code. |
Alphabetic 2 |
IT |
The ‘ISO alpha-2 country code’ as specified in ISO - 3166 - 1 of 1997 and subsequent updates shall apply.
XI is used for Northern Ireland. The code XI is optional for Contracting Parties for the data elements Country (box 8 and ex box 8) and Destination country (box 17a and ex box 17a).
2. LANGUAGE CODE
ISO alpha 2 codification as specified in ISO - 639: 1988 shall apply.
3. COMMODITY CODE (COM)
|
Field |
Content |
Field type |
Examples |
|
1 |
6 Digit code of the Harmonised System (HS6) |
Numeric 6 (left aligned) |
010290 |
The six digits of the Harmonised System have to be entered (HS6). The commodity code may be expanded to 8 digits for national use.
▼M38 —————
5. PACKAGE CODE
(UN/ECE Recommendation No 21/Rev.8.1 of 12 July 2010)
|
Aerosol |
AE |
|
Ampoule, non-protected |
AM |
|
Ampoule, protected |
AP |
|
Atomizer |
AT |
|
Bag |
BG |
|
Bag, flexible container |
FX |
|
Bag, gunny |
GY |
|
Bag, jumbo |
JB |
|
Bag, large |
ZB |
|
Bag, multiply |
MB |
|
Bag, paper |
5M |
|
Bag, paper, multi-wall |
XJ |
|
Bag, paper, multi-wall, water resistant |
XK |
|
Bag, plastic |
EC |
|
Bag, plastics film |
XD |
|
Bag, polybag |
44 |
|
Bag, super bulk |
43 |
|
Bag, textile |
5L |
|
Bag, textile, sift proof |
XG |
|
Bag, textile, water resistant |
XH |
|
Bag, textile, without inner coat/liner |
XF |
|
Bag, tote |
TT |
|
Bag, woven plastic |
5H |
|
Bag, woven plastic, sift proof |
XB |
|
Bag, woven plastic, water resistant |
XC |
|
Bag, woven plastic, without inner coat/liner |
XA |
|
Bale, compressed |
BL |
|
Bale, non-compressed |
BN |
|
Ball |
AL |
|
Balloon, non-protected |
BF |
|
Balloon, protected |
BP |
|
Bar |
BR |
|
Barrel |
BA |
|
Barrel, wooden |
2C |
|
Barrel, wooden, bung type |
QH |
|
Barrel, wooden, removable head |
QJ |
|
Bars, in bundle/bunch/truss |
BZ |
|
Basin |
BM |
|
Basket |
BK |
|
Basket, with handle, cardboard |
HC |
|
Basket, with handle, plastic |
HA |
|
Basket, with handle, wooden |
HB |
|
Belt |
B4 |
|
Bin |
BI |
|
Block |
OK |
|
Board |
BD |
|
Board, in bundle/bunch/truss |
BY |
|
Bobbin |
BB |
|
Bolt |
BT |
|
Bottle, gas |
GB |
|
Bottle, non-protected, bulbous |
BS |
|
Bottle, non-protected, cylindrical |
BO |
|
Bottle, protected bulbous |
BV |
|
Bottle, protected cylindrical |
BQ |
|
Bottlecrate/bottlerack |
BC |
|
Box |
BX |
|
Box, aluminium |
4B |
|
Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox |
DH |
|
Box, fibreboard |
4G |
|
Box, for liquids |
BW |
|
Box, natural wood |
4C |
|
Box, plastic |
4H |
|
Box, plastic, expanded |
QR |
|
Box, plastic, solid |
QS |
|
Box, plywood |
4D |
|
Box, reconstituted wood |
4F |
|
Box, steel |
4A |
|
Box, wooden, natural wood, ordinary |
QP |
|
Box, wooden, natural wood, with sift proof walls |
|
|
Bucket |
BJ |
|
Bulk, gas (at 1 031 mbar and 15 °C) |
VG |
|
Bulk, liquefied gas (at abnormal temperature/pressure) |
VQ |
|
Bulk, liquid |
VL |
|
Bulk, scrap metal |
VS |
|
Bulk, solid, fine particles (‘powders’) |
VY |
|
Bulk, solid, granular particles (‘grains’) |
VR |
|
Bulk, solid, large particles (‘nodules’) |
VO |
|
Bunch |
BH |
|
Bundle |
BE |
|
Bundle, wooden |
8C |
|
Butt |
BU |
|
Cage |
CG |
|
Cage, Commonwealth Handling Equipment Pool (CHEP) |
DG |
|
Cage, roll |
CW |
|
Can, cylindrical |
CX |
|
Can, rectangular |
CA |
|
Can, with handle and spout |
CD |
|
Canister |
CI |
|
Canvas |
CZ |
|
Capsule |
AV |
|
Carboy, non-protected |
CO |
|
Carboy, protected |
CP |
|
Card |
CM |
|
Cart, flatbed |
FW |
|
Carton |
CT |
|
Cartridge |
CQ |
|
Case |
CS |
|
Case, car |
7A |
|
Case, isothermic |
EI |
|
Case, skeleton |
SK |
|
Case, steel |
SS |
|
Case, with pallet base |
ED |
|
Case, with pallet base, cardboard |
EF |
|
Case, with pallet base, metal |
EH |
|
Case, with pallet base, plastic |
EG |
|
Case, with pallet base, wooden |
EE |
|
Case, wooden |
7B |
|
Cask |
CK |
|
Chest |
CH |
|
Churn |
CC |
|
Clamshell |
AI |
|
Coffer |
CF |
|
Coffin |
CJ |
|
Coil |
CL |
|
Composite packaging, glass receptacle |
6P |
|
Composite packaging, glass receptacle in aluminium crate |
YR |
|
Composite packaging, glass receptacle in aluminium drum |
YQ |
|
Composite packaging, glass receptacle in expandable plastic pack |
YY |
|
Composite packaging, glass receptacle in fibre drum |
YW |
|
Composite packaging, glass receptacle in fibreboard box |
YX |
|
Composite packaging, glass receptacle in plywood drum |
YT |
|
Composite packaging, glass receptacle in solid plastic pack |
YZ |
|
Composite packaging, glass receptacle in steel crate box |
YP |
|
Composite packaging, glass receptacle in steel drum |
YN |
|
Composite packaging, glass receptacle in wickerwork hamper |
YV |
|
Composite packaging, glass receptacle in wooden box |
YS |
|
Composite packaging, plastic receptacle |
6H |
|
Composite packaging, plastic receptacle in aluminium crate |
YD |
|
Composite packaging, plastic receptacle in aluminium drum |
YC |
|
Composite packaging, plastic receptacle in fibre drum |
YJ |
|
Composite packaging, plastic receptacle in fibreboard box |
YK |
|
Composite packaging, plastic receptacle in plastic drum |
YL |
|
Composite packaging, plastic receptacle in plywood box |
YH |
|
Composite packaging, plastic receptacle in plywood drum |
YG |
|
Composite packaging, plastic receptacle in solid plastic box |
YM |
|
Composite packaging, plastic receptacle in steel crate box |
YB |
|
Composite packaging, plastic receptacle in steel drum |
YA |
|
Composite packaging, plastic receptacle in wooden box |
YF |
|
Cone |
AJ |
|
Container, flexible |
1F |
|
Container, gallon |
GL |
|
Container, metal |
ME |
|
Container, not otherwise specified as transport equipment |
CN |
|
Container, outer |
OU |
|
Cover |
CV |
|
Crate |
CR |
|
Crate, beer |
CB |
|
Crate, bulk, cardboard |
DK |
|
Crate, bulk, plastic |
DL |
|
Crate, bulk, wooden |
DM |
|
Crate, framed |
FD |
|
Crate, fruit |
FC |
|
Crate, metal |
MA |
|
Crate, milk |
MC |
|
Crate, multiple layer, cardboard |
DC |
|
Crate, multiple layer, plastic |
DA |
|
Crate, multiple layer, wooden |
DB |
|
Crate, shallow |
SC |
|
Crate, wooden |
8B |
|
Creel |
CE |
|
Cup |
CU |
|
Cylinder |
CY |
|
Demijohn, non-protected |
DJ |
|
Demijohn, protected |
DP |
|
Dispenser |
DN |
|
Drum |
DR |
|
Drum, aluminium |
1B |
|
Drum, aluminium, non-removable head |
QC |
|
Drum, aluminium, removable head |
QD |
|
Drum, fibre |
1G |
|
Drum, iron |
DI |
|
Drum, plastic |
IH |
|
Drum, plastic, non-removable head |
QF |
|
Drum, plastic, removable head |
QG |
|
Drum, plywood |
1D |
|
Drum, steel |
1A |
|
Drum, steel, non-removable head |
QA |
|
Drum, steel, removable head |
QB |
|
Drum, wooden |
1W |
|
Envelope |
EN |
|
Envelope, steel |
SV |
|
Filmpack |
FP |
|
Firkin |
FI |
|
Flask |
FL |
|
Flexibag |
FB |
|
Flexitank |
FE |
|
Foodtainer |
FT |
|
Footlocker |
FO |
|
Frame |
FR |
|
Girder |
GI |
|
Girders, in bundle/bunch/truss |
GZ |
|
Hamper |
HR |
|
Hanger |
HN |
|
Hogshead |
HG |
|
Ingot |
IN |
|
Ingots, in bundle/bunch/truss |
IZ |
|
Intermediate bulk container |
WA |
|
Intermediate bulk container, aluminium |
WD |
|
Intermediate bulk container, aluminium, liquid |
WL |
|
Intermediate bulk container, aluminium, pressurised > 10 kPa |
WH |
|
Intermediate bulk container, composite |
ZS |
|
Intermediate bulk container, composite, flexible plastic, liquids |
ZR |
|
Intermediate bulk container, composite, flexible plastic, pressurised |
ZP |
|
Intermediate bulk container, composite, flexible plastic, solids |
ZM |
|
Intermediate bulk container, composite, rigid plastic, liquids |
ZQ |
|
Intermediate bulk container, composite, rigid plastic, pressurised |
ZN |
|
Intermediate bulk container, composite, rigid plastic, solids |
PLN |
|
Intermediate bulk container, fibreboard |
ZT |
|
Intermediate bulk container, flexible |
ZU |
|
Intermediate bulk container, metal |
WF |
|
Intermediate bulk container, metal, liquid |
WM |
|
Intermediate bulk container, metal, other than steel |
ZV |
|
Intermediate bulk container, metal, pressure 10 kPa |
WJ |
|
Intermediate bulk container, natural wood |
ZW |
|
Intermediate bulk container, natural wood, with inner liner |
WU |
|
Intermediate bulk container, paper, multi-wall |
ZA |
|
Intermediate bulk container, paper, multi-wall, water resistant |
ZC |
|
Intermediate bulk container, plastic film |
WS |
|
Intermediate bulk container, plywood |
ZX |
|
Intermediate bulk container, plywood, with inner liner |
WY |
|
Intermediate bulk container, reconstituted wood |
ZY |
|
Intermediate bulk container, reconstituted wood, with inner liner |
WZ |
|
Intermediate bulk container, rigid plastic |
AA |
|
Intermediate bulk container, rigid plastic, freestanding, liquids |
ZK |
|
Intermediate bulk container, rigid plastic, freestanding, pressurised |
ZH |
|
Intermediate bulk container, rigid plastic, freestanding, solids |
ZF |
|
Intermediate bulk container, rigid plastic, with structural equipment, liquids |
ZJ |
|
Intermediate bulk container, rigid plastic, with structural equipment, pressurised |
ZG |
|
Intermediate bulk container, rigid plastic, with structural equipment, solids |
ZD |
|
Intermediate bulk container, steel |
WC |
|
Intermediate bulk container, steel, liquid |
WK |
|
Intermediate bulk container, steel, pressurised > 10 kPa |
WG |
|
Intermediate bulk container, textile without coat/liner |
WT |
|
Intermediate bulk container, textile, coated |
WV |
|
Intermediate bulk container, textile, coated and liner |
WX |
|
Intermediate bulk container, textile, with liner |
WW |
|
Intermediate bulk container, woven plastic, coated |
WP |
|
Intermediate bulk container, woven plastic, coated and liner |
WR |
|
Intermediate bulk container, woven plastic, with liner |
WQ |
|
Intermediate bulk container, woven plastic, without coat/liner |
WN |
|
Jar |
JR |
|
Jerrican, cylindrical |
JY |
|
Jerrican, plastic |
3H |
|
Jerrican, plastic, non-removable head |
QM |
|
Jerrican, plastic, removable head |
QN |
|
Jerrican, rectangular |
JC |
|
Jerrican, steel |
3A |
|
Jerrican, steel, non-removable head |
QK |
|
Jerrican, steel, removable head |
QL |
|
Jug |
JG |
|
Jutebag |
JT |
|
Keg |
KG |
|
Kit |
KI |
|
Liftvan |
LV |
|
Log |
LG |
|
Logs, in bundle/bunch/truss |
LZ |
|
Lot |
LT |
|
Lug |
LU |
|
Luggage |
LE |
|
Mat |
MT |
|
Matchbox |
MX |
|
Mutually defined |
ZZ |
|
Nest |
NS |
|
Net |
NT |
|
Net, tube, plastic |
NU |
|
Net, tube, textile |
NV |
|
Not available |
NA |
|
Octabin |
OT |
|
Package |
PK |
|
Package, cardboard, with bottle grip-holes |
IK |
|
Package, display, cardboard |
IB |
|
Package, display, metal |
ID |
|
Package, display, plastic |
IC |
|
Package, display, wooden |
IA |
|
Package, flow |
IF |
|
Package, paper wrapped |
IG |
|
Package, show |
IE |
|
Packet |
PA |
|
Pail |
PL |
|
Pallet |
PX |
|
Pallet, 100 cm × 110 cm |
AH |
|
Pallet, AS 4068-1993 |
OD |
|
Pallet, box Combined open-ended box and pallet |
PB |
|
Pallet, CHEP 100 cm × 120 cm |
OC |
|
Pallet, CHEP 40 cm × 60 cm |
OA |
|
Pallet, CHEP 80 cm × 120 cm |
OB |
|
Pallet, ISO T11 |
OE |
|
Pallet, modular, collars 80 cm × 100 cm |
PD |
|
Pallet, modular, collars 80 cm × 120 cm |
PE |
|
Pallet, modular, collars 80 cm × 60 cm |
AF |
|
Pallet, shrinkwrapped |
AG |
|
Pallet, triwall |
TW |
|
Pallet, wooden |
8A |
|
Pan |
P2 |
|
Parcel |
PC |
|
Pen |
PF |
|
Piece |
PP |
|
Pipe |
PI |
|
Pipes, in bundle/bunch/truss |
PV |
|
Pitcher |
PH |
|
Plank |
PN |
|
Planks, in bundle/bunch/truss |
PZ |
|
Plate |
PG |
|
Plates, in bundle/bunch/truss |
PY |
|
Platform, unspecified weight or dimension |
OF |
|
Pot |
PT |
|
Pouch |
PO |
|
Punnet |
PJ |
|
Rack |
RK |
|
Rack, clothing hanger |
RJ |
|
Receptacle, fibre |
AB |
|
Receptacle, glass |
GR |
|
Receptacle, metal |
MR |
|
Receptacle, paper |
AC |
|
Receptacle, plastic |
PR |
|
Receptacle, plastic wrapped |
MW |
|
Receptacle, wooden |
AD |
|
Rednet |
RT |
|
Reel |
RL |
|
Ring |
RG |
|
Rod |
RD |
|
Rods, in bundle/bunch/truss |
RZ |
|
Roll |
RO |
|
Sachet |
SH |
|
Sack |
SA |
|
Sack, multi-wall |
MS |
|
Sea-chest |
SE |
|
Set |
SX |
|
Sheet |
ST |
|
Sheet, plastic wrapping |
SP |
|
Sheetmetal |
SM |
|
Sheets, in bundle/bunch/truss |
SZ |
|
Shrinkwrapped |
SW |
|
Skid |
SI |
|
Slab |
SB |
|
Sleeve |
SY |
|
Slipsheet |
SL |
|
Spindle |
SD |
|
Spool |
SO |
|
Suitcase |
SU |
|
Tablet |
T1 |
|
Tank container, generic |
TG |
|
Tank, cylindrical |
TY |
|
Tank, rectangular |
TK |
|
Tea-chest |
TC |
|
Tierce |
TI |
|
Tin |
TN |
|
Tray |
PU |
|
Tray, containing horizontally stacked flat items |
GU |
|
Tray, one layer no cover, cardboard |
DV |
|
Tray, one layer no cover, plastic |
DS |
|
Tray, one layer no cover, polystyrene |
DU |
|
Tray, one layer no cover, wooden |
DT |
|
Tray, rigid, lidded stackable (CEN TS 14482:2002) |
IL |
|
Tray, two layers no cover, cardboard |
DY |
|
Tray, two layers no cover, plastic tray |
DW |
|
Tray, two layers no cover, wooden |
DX |
|
Trunk |
TR |
|
Truss |
TS |
|
Tub |
TB |
|
Tub, with lid |
TL |
|
Tube |
TU |
|
Tube, collapsible |
TD |
|
Tube, with nozzle |
TV |
|
Tubes, in bundle/bunch/truss |
TZ |
|
Tun |
TO |
|
Tyre |
TE |
|
Uncaged |
UC |
|
Unit |
UN |
|
Unpacked or unpackaged |
NE |
|
Unpacked or unpackaged, multiple units |
NG |
|
Unpacked or unpackaged, single unit |
NF |
|
Vacuum-packed |
VP |
|
Vanpack |
VK |
|
Vat |
VA |
|
Vehicle |
VN |
|
Vial |
VI |
|
Wickerbottle |
WB ◄ |
6. PREVIOUS DOCUMENT CODE
The codes applicable are as follows:
|
T2 |
= |
Transit declaration covering a common transit procedure for ►M38 Union goods ◄ . |
|
T2F |
= |
Transit declaration covering a common transit procedure for ►M38 Union goods ◄ coming from or going to a part of ►M38 the customs territory of the Union ◄ where ►M38 the Union rules ◄ for value-added tax do not apply. |
|
T2CIM |
= |
►M38 Union goods ◄ carried under cover of a CIM consignment note ►M38 or a TR transfer note ◄ . |
|
T2TIR |
= |
►M38 Union goods ◄ carried under cover of a TIR carnet. |
|
T2ATA |
= |
►M38 Union goods ◄ carried under cover of an ATA carnet. |
|
T2L |
= |
Single Administrative Document proving ►M38 the customs status of Union goods ◄ . |
|
T2LF |
= |
Single Administrative Document proving ►M38 the customs status of Union goods ◄ in the exchange between parts of ►M38 the customs territory of the Union ◄ where ►M38 the Union rules ◄ for value-added tax apply and parts of this territory where these rules do not apply. |
|
T1 |
= |
Transit declaration covering a common transit procedure for ►M38 non-Union goods ◄ |
|
*…… |
… |
* any other previous document (an..5)
7. PRODUCED DOCUMENTS/CERTIFICATES CODE
(Numeric codes extracted from the 1997b UN Directories for Electronic Data Interchange for Administration, Commerce and Transport: List of codes for data element 1001, Document/message name, coded.)
|
Certificate of conformity |
2 |
|
Certificate of quality |
3 |
|
Movement certificate A.TR.1 |
18 |
|
Container list |
235 |
|
Packing list |
271 |
|
Proforma invoice |
325 |
|
Commercial invoice |
380 |
|
House waybill |
703 |
|
Master bill of lading |
704 |
|
Bill of lading |
705 |
|
House bill of lading |
714 |
|
SMGS consignment note (rail) |
722 |
|
▼M38 ————— |
|
|
Road consignment note |
730 |
|
Air waybill |
740 |
|
Master air waybill |
741 |
|
Despatch note (post parcels) |
750 |
|
Multimodal/combined transport document (generic) |
760 |
|
Cargo manifest |
785 |
|
Bordereau |
787 |
|
Despatch note model T |
820 |
|
Despatch note model T1 |
821 |
|
Despatch note model T2 |
822 |
|
▼M38 ————— |
|
|
Despatch note model T2L |
825 |
|
Goods declaration for exportation |
830 |
|
Phytosanitary certificate |
851 |
|
Sanitary certificate |
852 |
|
Veterinary certificate |
853 |
|
Certificate of origin |
861 |
|
Declaration of origin |
862 |
|
Preference certificate of origin |
864 |
|
►M38 Certificate of origin form A (GSP) ◄ |
865 |
|
Import licence |
911 |
|
Cargo declaration (arrival) |
933 |
|
Embargo permit |
941 |
|
TIF form |
951 |
|
TIR carnet |
952 |
|
►M38 Movement certificate EUR.1 ◄ |
954 |
|
ATA carnet |
955 |
|
Other |
zzz |
8. CODES FOR MODES OF TRANSPORT, POSTAL AND OTHER CONSIGNMENTS
A. 1-figure code (obligatory);
B. 2-figure code (second digit optional for the Contracting Parties).
|
A |
B |
Standing for |
|
1 |
10 |
Maritime transport |
|
|
12 |
Railway wagon on sea-going vessel |
|
|
16 |
Powered road vehicle on sea-going vessel |
|
|
17 |
Trailer or semi-trailer on sea-going vessel |
|
|
18 |
Inland waterway vessel on sea-going vessel |
|
2 |
20 |
Rail transport |
|
|
23 |
Road vehicle on rail-wagon |
|
3 |
30 |
Road transport |
|
4 |
40 |
Air transport |
|
5 |
50 |
Postal consignments |
|
7 |
70 |
Fixed transport installation |
|
8 |
80 |
Inland waterway transport |
|
9 |
90 |
Own propulsion |
9. ADDITIONAL INFORMATION/SPECIAL INDICATION CODE
The codes applicable are as follows:
|
DG0 |
= |
Export from one ►M38 common transit country ◄ subject to restriction or export from ►M38 the Union ◄ subject to restriction. |
|
DG1 |
= |
Export from one ►M38 common transit country ◄ subject to duties or export from ►M38 the Union ◄ subject to duties. |
|
DG2 |
= |
Export. |
Additional special indication codes can also be defined at national domain level.
1