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Document 01993R2454-20070304
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
Consolidated text: Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
1993R2454 — EN — 04.03.2007 — 010.001
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
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COMMISSION REGULATION (EEC) No 2454/93 of 2 July 1993 (OJ L 253, 11.10.1993, p.1) |
Amended by:
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Official Journal |
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No |
page |
date |
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L 335 |
1 |
31.12.1993 |
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L 82 |
15 |
25.3.1994 |
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L 162 |
1 |
30.6.1994 |
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L 235 |
6 |
9.9.1994 |
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L 346 |
1 |
31.12.1994 |
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L 171 |
8 |
21.7.1995 |
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L 70 |
4 |
20.3.1996 |
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L 218 |
1 |
28.8.1996 |
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L 289 |
1 |
12.11.1996 |
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L 9 |
1 |
13.1.1997 |
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L 17 |
28 |
21.1.1997 |
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L 196 |
31 |
24.7.1997 |
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L 7 |
3 |
13.1.1998 |
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L 212 |
18 |
30.7.1998 |
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L 10 |
1 |
15.1.1999 |
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L 65 |
1 |
12.3.1999 |
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L 197 |
25 |
29.7.1999 |
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L 188 |
1 |
26.7.2000 |
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L 330 |
1 |
27.12.2000 |
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L 141 |
1 |
28.5.2001 |
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L 68 |
11 |
12.3.2002 |
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L 134 |
1 |
29.5.2003 |
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L 187 |
16 |
26.7.2003 |
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L 343 |
1 |
31.12.2003 |
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L 139 |
1 |
2.6.2005 |
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L 148 |
5 |
11.6.2005 |
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L 38 |
11 |
9.2.2006 |
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L 70 |
35 |
9.3.2006 |
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L 360 |
64 |
19.12.2006 |
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L 362 |
1 |
20.12.2006 |
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L 62 |
6 |
1.3.2007 |
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Amended by:
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C 241 |
21 |
29.8.1994 |
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(adapted by Council Decision 95/1/EC, Euratom, ECSC) |
L 001 |
1 |
.. |
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L 236 |
33 |
23.9.2003 |
Corrected by:
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NB: This consolidated version contains references to the European unit of accout and/or the ecu, which from 1 January 1999 should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) and Coundil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1). |
COMMISSION REGULATION (EEC) No 2454/93
of 2 July 1993
laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code ( 1 ), hereinafter referred to as the ‘Code’, and in particular Article 249 thereof,
Whereas the Code assembled all existing customs legislation in a single legal instrument; whereas at the same time the Code made certain modifications to this legislation to make it more coherent, to simplify it and to plug certain loopholes; whereas it therefore constitutes complete Community legislation in this area;
Whereas the same reasons which led to the adoption of the Code apply equally to the customs implementing legislation; whereas it is therefore desirable to bring together in a single regulation those customs implementing provisions wich (SIC! which) are currently scattered over a large number of Community regulations and directives;
Whereas the implementing code for the Community Customs Code hereby established should set out existing customs implementing rules; whereas it is nevertheless necessary, in the light of experience:
— to make some amendments in order to adapt the said rules to the provisions of the Code,
— to extend the scope of certain provisions which currently apply only to specific customs procedures in order to take account of the Code's comprehensive application,
— to formulate certain rules more precisely in order to achieve greater legal security in their application;
Whereas the changes made relate mainly to the provisions concerning customs debt;
Whereas it is appropriate to limit the application of Article 791 (2) until 1 January 1995 and to review the subject matter in the light of experience gained before that time;
Whereas the measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
PART I
GENERAL IMPLEMENTING PROVISIONS
TITLE I
GENERAL
CHAPTER 1
Definitions
Article 1
For the purposes of this Regulation:
1. Code means:
Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing a Community Customs Code ( 2 );
2. ATA carnet means:
the international customs document for temporary importation established by virtue of the ATA Convention or the Istanbul Convention;
3. Committee means:
the Customs Code Committee established by Articles 247a and 248a of the Code;
4. Customs Cooperation Council means:
the organization set up by the Convention establishing a Customs Cooperation Council, done at Brussels on 15 December 1950;
5. Particulars required for identification of the goods means:
on the one hand, the particulars used to identify the goods commercially allowing the customs authorities to determine the tariff classification and, on the other hand, the quantity of the goods;
6. Goods of a non-commercial nature means:
goods whose entry for the customs procedure in question is on an occasional basis and whose nature and quantity indicate that they are intended for the private, personal or family use of the consignees or persons carrying them, or which are clearly intended as gifts;
7. Commercial policy measures means:
non-tariff measures established, as part of the common commercial policy, in the form of Community provisions governing the import and export of goods, such as surveillance or safeguard measures, quantitative restrictions or limits and import or export prohibitions;
8. Customs nomenclature means:
one of the nomenclatures referred to in Article 20 (6) of the Code;
9. Harmonized System means:
the Harmonized Commodity Description and Coding System;
10. Treaty means:
the Treaty establishing the European Community;
11. Istanbul Convention means:
the Convention on Temporary Admission agreed at Istanbul on 26 June 1990;
12. Economic operator means:
a person who, in the course of his business, is involved in activities covered by customs legislation.
Article 1a
For the purposes of applying Articles 291 to 300, the countries of the Benelux Economic Union shall be considered as a single Member State.
CHAPTER 2
Decisions
Article 2
Where a person making a request for a decision is not in a position to provide all the documents and information necessary to give a ruling, the customs authorities shall provide the documents and information at their disposal.
Article 3
A decision concerning security favourable to a person who has signed an undertaking to pay the sums due at the first written request of the customs authorities, shall be revoked where the said undertaking is not fulfilled.
Article 4
A revocation shall not affect goods which, at the moment of its entry into effect, have already been placed under a procedure by virtue of the revoked authorization.
However, the customs authorities may require that such goods be assigned to a permitted customs-approved treatment or use within the period which they shall set.
CHAPTER 3
Data-processing techniques
Article 4a
1. Under the conditions and in the manner which they shall determine, and with due regard to the principles laid down by customs rules, the customs authorities may provide that formalities shall be carried out by a data-processing technique.
For this purpose:
— ‘a data-processing technique’ means:
—(a) the exchange of EDI standard messages with the customs authorities;
(b) the introduction of information required for completion of the formalities concerned into customs data-processing systems;
— ‘EDI’ (electronic data interchange) means, the transmission of data structured according to agreed message standards, between one computer system and another, by electronic means,
— ‘standard message’ means a predefined structure recognized for the electronic transmission of data.
2. The conditions laid down for carrying out formalities by a data-processing technique shall include inter alia measures for checking the source of data and for protecting data against the risk of unauthorized access, loss, alteration or destruction.
Article 4b
Where formalities are carried out by a data-processing technique, the customs authorities shall determine the rules for replacement of the handwritten signature by another technique which may be based on the use of codes.
Article 4c
For test programmes using data-processing techniques designed to evaluate possible simplifications, the customs authorities may, for the period strictly necessary to carry out the programme, waive the requirement to provide the following information:
(a) the declaration provided for in Article 178(1);
(b) by way of derogation from Article 222(1), the particulars relating to certain boxes of the Single Administrative Document which are not necessary for the identification of the goods and which are not the factors on the basis of which import or export duties are applied.
However, the information shall be available on request in the framework of a control operation.
The amount of import duties to be charged in the period covered by a derogation granted pursuant to the first subparagraph shall not be lower than that which would be levied in the absence of a derogation.
Member States wishing to engage in such test programmes shall provide the Commission in advance with full details of the proposed test programme, including its intended duration. They shall also keep the Commission informed of actual implementation and results. The Commission shall inform all the other Member States.
CHAPTER 4
Data exchange between customs authorities using information technology and computer networks
Article 4d
1. Without prejudice to any special circumstances and to the provisions of the procedure concerned, which, where appropriate, shall apply mutatis mutandis, where electronic systems for the exchange of information relating to a customs procedure or economic operators have been developed by Member States in co-operation with the Commission, the customs authorities shall use such systems for the exchange of information between customs offices concerned.
2. Where the customs offices involved in a procedure are located in different Member States, the messages to be used for the exchange of data shall conform to the structure and particulars defined by the customs authorities in agreement with each other.
Article 4e
1. In addition to the conditions referred to in Article 4a (2), the customs authorities shall establish and maintain adequate security arrangements for the effective, reliable and secure operation of the various systems.
2. To ensure the level of system security provided for in paragraph 1 each input, modification and deletion of data shall be recorded together with information giving the reason for, and exact time of, such processing and identifying the person who carried it out. The original data and any data so processed shall be kept for at least three calendar years from the end of the year to which such data refers, unless otherwise specified.
3. The customs authorities shall monitor security regularly.
4. The customs authorities involved shall inform each other and, where appropriate, the economic operator concerned, of all suspected breaches of security.
CHAPTER 5
Risk management
Article 4f
1. Customs authorities shall undertake risk management to differentiate between the levels of risk associated with goods subject to customs control or supervision and to determine whether or not, and if so where, the goods will be subject to specific customs controls.
2. The determination of levels of risk shall be based on an assessment of the likelihood of the risk-related event occurring and its impact, should the event actually materialise. The basis for the selection of consignments or declarations to be subject to customs controls shall include a random element.
Article 4g
1. Risk management at Community level, referred to in Article 13(2) of the Code, shall be carried out in accordance with an electronic common risk management framework comprised of the following elements:
(a) a Community customs risk management system for the implementation of risk management, to be used for the communication among the Member States customs authorities and the Commission of any risk-related information that would help to enhance customs controls;
(b) common priority control areas;
(c) common risk criteria and standards for the harmonised application of customs controls in specific cases.
2. Customs authorities shall, using the system referred to in point (a) of paragraph 1, exchange risk-related information in the following circumstances:
(a) the risks are assessed by a customs authority as significant and requiring customs control and the results of the control establish that the event, as referred to in Article 4(25) of the Code, has occurred;
(b) the control results do not establish that the event, as referred to in Article 4(25) of the Code, has occurred, but the customs authority concerned considers the threat to present a high risk elsewhere in the Community.
Article 4h
1. Common priority control areas shall cover particular customs-approved treatments or uses, types of goods, traffic routes, modes of transport or economic operators that are to be subject to increased levels of risk analysis and customs controls during a certain period.
2. The application of common priority control areas shall be based upon a common approach to risk analysis and, in order to ensure equivalent levels of customs controls, common risk criteria and standards for the selection of goods or economic operators for control.
3. Customs controls carried out in common priority control areas shall be without prejudice to other controls normally carried out by the customs authorities.
Article 4i
1. The common risk criteria and standards referred to in Article 4g(1)(c) shall include the following elements:
(a) a description of the risk(s);
(b) the factors or indicators of risk to be used to select goods or economic operators for customs control;
(c) the nature of customs controls to be undertaken by the customs authorities;
(d) the duration of the application of the customs controls referred to in point (c).
The information resulting from the application of the elements referred to in the first subparagraph shall be distributed by use of the Community customs risk management system referred to in Article 4g(1)(a). It shall be used by the customs authorities in their risk management systems.
2. Customs authorities shall inform the Commission of the results of customs controls carried out in accordance with paragraph 1.
Article 4j
For the establishment of common priority control areas and the application of common risk criteria and standards account shall be taken of the following elements:
(a) proportionality to the risk;
(b) the urgency of the necessary application of the controls;
(c) probable impact on trade flow, on individual Member States and on control resources.
TITLE II
BINDING INFORMATION
CHAPTER 1
Definitions
Article 5
For the purpose of this Title:
1. binding information:
means tariff information or origin information binding on the administrations of all Community Member States when the conditions laid down in Articles 6 and 7 are fulfilled;
2. applicant:
— tariff matters: means a person who has applied to the customs authorities for binding tariff information,
— origin matters: means a person who has applied to the customs authorities for binding origin information and has valid reasons to do so,
3. holder:
means the person in whose name the binding information is issued.
CHAPTER 2
Procedure for obtaining binding information — Notification of information to applicants and transmission to the Commission
Article 6
1. Applications for binding information shall be made in writing, either to the competent customs authorities in the Member State or Member States in which the information is to be used, or to the competent customs authorities in the Member State in which the applicant is established.
Applications for binding tariff information shall be made by means of a form conforming to the specimen shown in Annex 1B.
2. An application for binding tariff information shall relate to only one type of goods. An application for binding origin information shall relate to only one type of goods and one set of circumstances conferring origin.
3.
(A) Applications for binding tariff information shall include the following particulars:
(a) the holder's name and address;
(b) the name and address of the applicant where that person is not the holder;
(c) the customs nomenclature in which the goods are to be classified. Where an applicant wishes to obtain the classification of goods in one of the nomenclatures referred to in Article 20 (3) (b) and (6) (b) of the Code, the application for binding tariff information shall make express mention of the nomenclature in question;
(d) a detailed description of the goods permitting their identification and the determination of their classification in the customs nomenclature;
(e) the composition of the goods and any methods of examination used to determine this, where the classification depends on it;
(f) any samples, photographs, plans, catalogues or other documents available which may assist the customs authorities in determining the correct classification of the goods in the customs nomenclature, to be attached as annexes;
(g) the classification envisaged;
(h) agreement to supply a translation of any attached document into the official language (or one of the official languages) of the Member State concerned if requested by the customs authorities;
(i) any particulars to be treated as confidential;
(j) indication by the applicant whether, to his knowledge, binding tariff information for identical or similar goods has already been applied for, or issued in the Community;
(k) acceptance that the information supplied may be stored on a database of the Commission and that the particulars of the binding tariff information, including any photograph(s), sketch(es), brochure(s) etc., may be disclosed to the public via the Internet, with the exception of the information which the applicant has marked as confidential; the provisions governing the protection of information in force shall apply.
(B) Applications for binding origin information shall include the following particulars:
(a) the holder's name and address;
(b) the name and address of the applicant where that person is not the holder;
(c) the applicable legal basis, for the purposes of Articles 22 and 27 of the Code;
(d) a detailed description of the goods and their tariff classification;
(e) the composition of the goods and any methods of examination used to determine this and their ex-works price, as necessary;
(f) the conditions enabling origin to be determined, the materials used and their origin, tariff classification, corresponding values and a description of the circumstances (rules on change of tariff heading, value added, description of the operation or process, or any other specific rule) enabling the conditions in question to be met; in particular the exact rule of origin applied and the origin envisaged for the goods shall be mentioned;
(g) any samples, photographs, plans, catalogues or other documents available on the composition of the goods and their component materials and which may assist in describing the manufacturing process or the processing undergone by the materials;
(h) agreement to supply a translation of any attached document into the official language (or one of the official languages) of the Member State concerned if requested by the customs authorities;
(i) any particulars to be treated as confidential, whether in relation to the public or the administrations;
(j) indication by the applicant whether, to his knowledge, binding tariff information or binding origin information for goods or materials identical or similar to those referred to under points (d) or (f) have already been applied for or issued in the Community;
(k) acceptance that the information supplied may be stored on a public-access database of the Commission; however, apart from Article 15 of the Code, the provisions governing the protection of information in force in the Member States shall apply.
4. Where, on receipt of the application, the customs authorities consider that it does not contain all the particulars required to give an informed opinion, the customs authorities shall ask the applicant to supply the required information. The time limits of three months and 150 days referred to in Article 7 shall run from the moment when the customs authorities have all the information needed to reach a decision; the customs authorities shall notify the applicant that the application has been received and the date from which the said time limit will run.
5. The list of customs authorities designated by the Member States to receive applications for or to issue binding information shall be published in the ‘C’ series of the Official Journal of the European Communities.
Article 7
1. Binding information shall be notified to the applicant as soon as possible.
(a) Tariff matters: if it has not been possible to notify binding tariff information to the applicant within three months of acceptance of the application, the customs authorities shall contact the applicant to explain the reason for the delay and indicate when they expect to be able to notify the information.
(b) Origin matters: information shall be notified within a time limit of 150 days from the date when the application was accepted.
2. Binding information shall be notified by means of a form conforming to the specimen shown at Annex 1 (binding tariff information) or Annex 1A (binding origin information). The notification shall indicate what particulars will be treated as confidential. The right of appeal referred to in Article 243 of the Code shall be mentioned.
Article 8
1. In the case of binding tariff information, the customs authorities of the Member States shall, without delay, transmit to the Commission the following:
(a) a copy of the application for binding tariff information (set out in Annex 1B);
(b) a copy of the binding tariff information notified (copy No 2 set out in Annex 1);
(c) the data as given on copy No 4 set out in Annex 1.
In the case of binding origin information they shall, without delay, transmit to the Commission the relevant details of the binding origin information notified.
Such transmission shall be effected by electronic means.
2. Where a Member State so requests, the Commission shall send it without delay the particulars obtained in accordance with paragraph 1. Such transmission shall be effected by electronic means.
3. The electronically transmitted data of the application for binding tariff information, the binding tariff information notified and the data as given on copy No 4 of Annex 1 shall be stored in a central database of the Commission. The data of the binding tariff information, including any photograph(s), sketch(es), brochure(s) and so forth, may be disclosed to the public via the Internet, with the exception of the confidential information contained in boxes 3 and 8 of the binding tariff information notified.
CHAPTER 3
Provisions applying in the event of inconsistencies in binding information
Article 9
1. Where different binding information exists:
— the Commission shall, on its own initiative or at the request of the representative of a Member State, place the item on the agenda of the Committee for discussion at the meeting to be held the following month or, failing that, the next meeting,
— in accordance with the Committee procedure, the Commission shall adopt a measure to ensure the uniform application of nomenclature or origin rules, as applicable, as soon as possible and within six months following the meeting referred to in the first indent.
2. For the purpose of applying paragraph 1, binding origin information shall be deemed to be different where it confers different origin on goods which:
— fall under the same tariff heading and whose origin was determined in accordance with the same origin rules and,
— have been obtained using the same manufacturing process.
CHAPTER 4
Legal effect of binding information
Article 10
1. Without prejudice to Articles 5 and 64 of the Code, binding information may be invoked only by the holder.
2.
(a) Tariff matters: the customs authorities may require the holder, when fulfilling customs formalities, to inform the customs authorities that he is in possession of binding tariff information in respect of the goods being cleared through customs.
(b) Origin matters: the authorities responsible for checking the applicability of binding origin information may require the holder, when completing any formalities, to inform the said authorities that he is in possession of binding origin information covering the goods in respect of which the formalities are being completed.
3. The holder of binding information may use it in respect of particular goods only where it is established:
(a) tariff matters: to the satisfaction of the customs authorities that the goods in question conform in all respects to those described in the information presented;
(b) origin matters: to the satisfaction of the authorities referred to in paragraph 2 (b) that the goods in question and the circumstances determining their origin conform in all respect to those described in the information presented.
4. The customs authorities (for binding tariff information) or the authorities referred to in paragraph 2 (b) (for binding origin information) may ask for the information to be translated into the official language or one of the official languages of the Member State concerned.
Article 11
Binding tariff information supplied by the customs authorities of a Member State since 1 January 1991 shall become binding on the competent authorities of all the Member States under the same conditions.
Article 12
1. On adoption of one of the acts or measures referred to in Article 12 (5) of the Code, the customs authorities shall take the necessary steps to ensure that binding information shall thenceforth be issued only in conformity with the act or measure in question.
2.
(a) For binding tariff information, for the purposes of paragraph 1 above, the date to be taken into consideration shall be as follows:
— for the Regulations provided for in Article 12 (5) (a) (i) of the Code concerning amendments to the customs nomenclature, the date of their applicability,
— for the Regulations provided for in Article 12 (5) (a) (i) of the Code and establishing or affecting the classification of goods in the customs nomenclature, the date of their publication in the ‘L’ series of the Official Journal of the European Communities,
— for the Regulations provided for in Article 12 (5) (a) (ii) of the Code concerning amendments to the explanatory notes to the combined nomenclature, the date of their publication in the ‘C’ series of the Official Journal of the European Communities,
— for judgments of the Court of Justice of the European Communities provided for in Article 12 (5) (a) (ii) of the Code, the date of the judgment,
— for the measures provided for in Article 12 (5) (a) (ii) of the Code concerning the adoption of a classification opinion, or amendments to the explanatory notes to the Harmonized System Nomenclature by the World Customs Organization, the date of the Commission communication in the ‘C’ series of the Official Journal of the European Communities.
(b) For binding origin information, for the purposes of paragraph 1, the date to be taken into consideration shall be as follows:
— for the Regulations provided for in Article 12 (5) (b) (i) of the Code concerning the determination of the origin of goods and the rules provided for in Article 12 (5) (b) (ii), the date of their applicability,
— for the measures provided for in Article 12 (5) (b) (ii) of the Code concerning amendments to the explanatory notes and opinions adopted at Community level, the date of their publication in the ‘C’ series of the Official Journal of the European Communities,
— for judgments of the Court of Justice of the European Communities provided for in Article 12 (5) (b) (ii) of the Code, the date of the judgment,
— for the measures provided for in Article 12 (5) (b) (ii) of the Code concerning opinions on origin or explanatory notes adopted by the World Trade Organization, the date given in the Commission communication in the ‘C’ series of the Official Journal of the European Communities,
— for the measures provided for in Article 12 (5) (b) (ii) of the Code concerning the Annex to the World Trade Organization's Agreement on rules of origin and those adopted under international agreements, the date of their applicability.
3. The Commission shall communicate the dates of adoption of the measures and acts referred to in this Article to the customs authorities as soon as possible.
CHAPTER 5
Provisions applying in the event of expiry of binding information
Article 13
Where, pursuant to the second sentence of Article 12 (4) and Article 12 (5) of the Code, binding information is void or ceases to be valid, the customs authority which supplied it shall notify the Commission as soon as possible
Article 14
1. When a holder of binding information which has ceased to be valid for reasons referred to in Article 12 (5) of the Code, wishes to make use of the possibility of invoking such information during a given period pursuant to paragraph 6 of that Article, he shall notify the customs authorities, providing any necessary supporting documents to enable a check to be made that the relevant conditions have been satisfied.
2. In exceptional cases where the Commission, in accordance with the second subparagraph of Article 12 (7) of the Code, adopts a measure derogating from the provisions of paragraph 6 of that Article, or where the conditions referred to in paragraph 1 of this Article concerning the possibility of continuing to invoke binding tariff information or binding origin information have not been fulfilled, the customs authorities shall notify the holder in writing.
▼M18 —————
TITLE IV
ORIGIN OF GOODS
CHAPTER 1
Non-preferential origin
Section 1
Working or processing conferring origin
Article 35
This chapter lays down, for textiles and textile articles falling within Section XI of the combined nomenclature, and for certain products other than textiles and textile articles, the working or processing which shall be regarded as satisfying the criteria laid down in Article 24 of the Code and shall confer on the products concerned the origin of the country in which they were carried out.
‘Country’ means either a third country or the Community as appropriate.
Subsection 1
Textiles and textile articles falling within Section XI of the combined nomenclature
Article 36
For textiles and textile articles falling within Section XI of the combined nomenclature, a complete process, as specified in Article 37, shall be regarded as a working or processing conferring origin in terms of Article 24 of the Code.
Article 37
Working or processing as a result of which the products obtained receive a classification under a heading of the combined nomenclature other than those covering the various non-originating materials used shall be regarded as complete processes.
However, for products listed in Annex 10, only the specific processes referred to in column 3 of that Annex in connection with each product obtained shall be regarded as complete, whether or not they involve a change of heading.
The method of applying the rules in Annex 10 is described in the introductory notes in Annex 9.
Article 38
For the purposes of the preceding Article, the following shall in any event be considered as insufficient working or processing to confer the status of originating products whether or not there is a change of heading:
(a) operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, removal of damaged parts and like operations);
(b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, cutting up;
(i) changes of packing and breaking-up and assembly of consignments;
(ii) simple placing in bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing operations;
(d) the affixing of marks, labels or other like distinguishing signs on products or their packaging;
(e) simple assembly of parts of products to constitute a complete product;
(f) a combination of two or more operations specified in (a) to (e).
Subsection 2
Products other than textiles and textile articles falling within Section XI of the combined nomenclature
Article 39
In the case of products obtained which are listed in Annex 11, the working or processing referred to in column 3 of the Annex shall be regarded as a process or operation conferring origin under Article 24 of the Code.
The method of applying the rules set out in Annex 11 is described in the introductory notes in Annex 9.
Subsection 3
Common provisions for all products
Article 40
Where the lists in Annexes 10 and 11 provide that origin is conferred if the value of the non-originating materials used does not exceed a given percentage of the ex-works price of the products obtained, such percentage shall be calculated as follows:
— ‘value’ means the customs value at the time of import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for such materials in the country of processing,
— ‘ex-works price’ means the ex-works price of the product obtained minus any internal taxes which are, or may be, repaid when such product is exported,
— ‘value acquired as a result of assembly operations’ means the increase in value resulting from the assembly itself, together with any finishing and checking operations, and from the incorporation of any parts originating in the country where the operations in question were carried out, including profit and the general costs borne in that country as a result of the operations.
Section 2
Implementing provisions relating to spare parts
Article 41
1. Accessories, spare parts or tools delivered with any piece of equipment, machine, apparatus or vehicle which form part of its standard equipment shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle.
►M1 2. ◄ Essential spare parts for use with any piece of equipment, machine, apparatus or vehicle put into free circulation or previously exported shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle provided the conditions laid down in this section are fulfilled.
Article 42
The presumption of origin referred to in the preceding Article shall be accepted only:
— if this is necessary for importation into the country of destination,
— if the incorporation of the said essential spare parts in the piece of equipment, machine, apparatus or vehicle concerned at the production stage would not have prevented the piece of equipment, machine, apparatus or vehicle from having Community origin or that of the country of manufacture.
Article 43
For the purposes of Article 41:
(a) ‘piece of equipment, machine, apparatus or vehicle’ means goods listed in Sections XVI, XVII and XVIII of the combined nomenclature;
(b) ‘essential spare parts’ means parts which are:
— components without which the proper operation of the goods referred to in (a) which have been put into free circulation or previously exported cannot be ensured, and
— characteristic of those goods, and
— intended for their normal maintenance and to replace parts of the same kind which are damaged or have become unserviceable.
Article 44
Where an application is presented to the competent authorities or authorized agencies of the Member States for a certificate of origin for essential spare parts within the meaning of Article 41, box 6 (Item number, marks, numbers, number and kind of packages, description of goods) of that certificate and the application relating thereto shall include a declaration by the person concerned that the goods mentioned therein are intended for the normal maintenance of a piece of equipment, machine, apparatus or vehicle previously exported, together with the exact particulars of the said piece of equipment, machine, apparatus or vehicle.
Whenever possible, the person concerned shall also give the particulars of the certificate of origin (issuing authority, number and date of certificate) under cover of which was exported the piece of equipment, machine, apparatus or vehicle for whose maintenance the parts are intended.
Article 45
Where the origin of essential spare parts within the meaning of Article 41 must be proved for their release for free circulation in the Community by the production of a certificate of origin, the certificate shall include the particulars referred to in Article 44.
Article 46
In order to ensure application of the rules laid down in this section, the competent authorities of the Member States may require additional proof, in particular:
— production of the invoice or a copy of the invoice relating to the piece of equipment, machine, apparatus or vehicle put into free circulation or previously exported,
— the contract or a copy of the contract or any other document showing that delivery is being made as part of the normal maintenance service.
Section 3
Implementing provisions relating to certificates of origin
Subsection 1
Provisions relating to universal certificates of origin
Article 47
When the origin of a product is or has to be proved on importation by the production of a certificate of origin, that certificate shall fulfil the following conditions:
(a) it shall be made out by a reliable authority or agency duly authorized for that purpose by the country of issue;
(b) it shall contain all the particulars necessary for identifying the product to which it relates, in particular:
— the number of packages, their nature, and the marks and numbers they bear,
— the type of product,
— the gross and net weight of the product; these particulars may, however, be replaced by others, such as the number or volume, when the product is subject to appreciable changes in weight during carriage or when its weight cannot be ascertained or when it is normally identified by such other particulars,
— the name of the consignor;
(c) it shall certify unambiguously that the product to which it relates originated in a specific country.
Article 48
1. A certificate of origin issued by the competent authorities or authorized agencies of the Member States shall comply with the conditions prescribed by Article 47 (a) and (b).
2. The certificates and the applications relating to them shall be made out on forms corresponding to the specimens in Annex 12.
3. Such certificates of origin shall certify that the goods originated in the Community.
However, when the exigencies of export trade so require, they may certify that the goods originated in a particular Member State.
If the conditions of Article 24 of the Code are fulfilled only as a result of a series of operations or processes carried out in different Member States, the goods may only be certified as being of Community origin.
Article 49
Certificates of origin shall be issued upon written request of the person concerned.
Where the circumstances so warrant, in particular where the applicant maintains a regular flow of exports, the Member States may decide not to require an application for each export operation, on condition that the provisions concerning origin are complied with.
Where the exigencies of trade so require, one or more extra copies of an origin certificate may be issued.
Such copies shall be made out on forms corresponding to the specimen in Annex 12.
Article 50
1. The certificate shall measure 210 × 297 mm. A tolerance of up to minus 5 mm or plus 8 mm in the length shall be allowed. The paper used shall be white, free of mechanical pulp, dressed for writing purposes and weigh at least 64 g/m2 or between 25 and 30 g/m2 where air-mail paper is used. It shall have a printed guilloche pattern background in sepia such as to reveal any falsification by mechanical or chemical means.
2. The application form shall be printed in the official language or in one or more of the official languages of the exporting Member State. The certificate of origin form shall be printed in one or more of the official languages of the Community or, depending on the practice and requirements of trade, in any other language.
3. Member States may reserve the right to print the certificate of origin forms or may have them printed by approved printers. In the latter case, each certificate must bear a reference to such approval. Each certificate of origin form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or stamped, by which it can be identified.
Article 51
The application form and the certificate of origin shall be completed in typescript or by hand in block capitals, in an identical manner, in one of the official languages of the Community or, depending on the practice and requirements of trade, in any other languages.
Article 52
Each origin certificate referred to in Article 48 shall bear a serial number by which it can be identified. The application for the certificate and all copies of the certificate itself shall bear the same number.
In addition, the competent authorities or authorized agencies of the Member States may number such documents by order of issue.
Article 53
The competent authorities of the Member States shall determine what additional particulars, if any, are to be given in the application. Such additional particulars shall be kept to a strict minimum.
Each Member State shall inform the Commission of the provisions it adopts in pursuance of the preceding paragraph. The Commission shall immediately communicate this information to the other Member States.
Article 54
The competent authorities or authorized agencies of the Member States which have issued certificates of origin shall retain the applications for a minimum of two years.
However, applications may also be retained in the form of copies thereof, provided that these have the same probative value under the law of the Member State concerned.
Subsection 2
Specific provisions relating to certificates of origin for certain agricultural products subject to special import arrangements
Article 55
Articles 56 to 65 lay down the conditions for use of certificates of origin relating to agricultural products originating in third countries for which special non-preferential import arrangements have been established, in so far as these arrangements refer to the following provisions.
(a)
Certificates of origin
Article 56
1. Certificates of origin relating to agricultural products originating in third countries for which special non-preferential import arrangements are established shall be made out on a form conforming to the specimen in Annex 13.
2. Such certificates shall be issued by the competent governmental authorities of the third countries concerned, hereinafter referred to as the issuing authorities, if the products to which the certificates relate can be considered as products originating in those countries within the meaning of the rules in force in the Community.
3. Such certificates shall also certify all necessary information provided for in the Community legislation governing the special import arrangements referred to in Article 55.
4. Without prejudice to specific provisions under the special import arrangements referred to in Article 55 the period of validity of the certificates of origin shall be ten months from the date of issue by the issuing authorities.
Article 57
1. Certificates of origin drawn up in accordance with the provisions of this subsection shall consist only of a single sheet identified by the word ‘original’ next to the title of the document.
If additional copies are necessary, they shall bear the designation ‘copy’ next to the title of the document.
2. The competent authorities in the Community shall accept as valid only the original of the certificate of origin.
Article 58
1. The certificate of origin shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used shall be white, not containing mechanical pulp, and shall weigh not less than 40 g/m2. The face of the original shall have a printed yellow guilloche pattern background making any falsification by mechanical or chemical means apparent.
2. The certificates shall be printed and completed in one of the official languages of the Community.
Article 59
1. The certificate shall be completed in typescript or by means of a mechanical data-processing system, or similar procedure.
2. Entries must not be erased or overwritten. Any changes shall be made by crossing out the wrong entry and if necessary adding the correct particulars. Such changes shall be initialled by the person making them and endorsed by the issuing authorities.
Article 60
1. Box 5 of the certificates of origin issued in accordance with Articles 56 to 59 shall contain any additional particulars which may be required for the implementation of the special import arrangements to which they relate as referred to in Article 56 (3).
2. Unused spaces in boxes 5, 6 and 7 shall be struck through in such a way that nothing can be added at a later stage.
Article 61
Each certificate of origin shall bear a serial number, whether or not printed, by which it can be identified, and shall be stamped by the issuing authority and signed by the person or persons empowered to do so.
The certificate shall be issued when the products to which it relates are exported, and the issuing authority shall keep a copy of each certificate issued.
Article 62
Exceptionally, the certificates of origin referred to above may be issued after the export of the products to which they relate, where the failure to issue them at the time of such export was a result of involuntary error or omission or special circumstances.
The issuing authorities may not issue retrospectively a certificate of origin provided for in Articles 56 to 61 until they have checked that the particulars in the exporter's application correspond to those in the relevant export file.
Certificates issued retrospectively shall bear one of the following:
— expedido a posteriori,
— udstedt efterfølgende,
— Nachträglich ausgestellt,
— Εκδοθέν εκ των υστέρων,
— Issued retrospectively,
— Délivré a posteriori,
— rilasciato a posteriori,
— afgegeven a posteriori,
— emitido a posteriori,
— annettu jälkikäteen —utfärdat i efterhand,
— utfärdat i efterhand,
— Vystaveno dodatečně,
— Välja antud tagasiulatuvalt,
— Izsniegts retrospektīvi,
— Retrospektyvusis išdavimas,
— Kiadva visszamenőleges hatállyal,
— Maħruġ retrospettivament,
— Wystawione retrospektywnie,
— Izdano naknadno,
— Vyhotovené dodatočne,
— издаден впоследствие,
— eliberat ulterior,
in the ‘Remarks’ box.
(b)
Administrative cooperation
Article 63
1. Where the special import arrangements for certain agricultural products provide for the use of the certificate of origin laid down in Articles 56 to 62, the entitlement to use such arrangements shall be subject to the setting up of an administrative cooperation procedure unless specified otherwise in the arrangements concerned.
To this end the third countries concerned shall send the Commission of the European Communities:
— the names and addresses of the issuing authorities for certificates of origin together with specimens of the stamps used by the said authorities,
— the names and addresses of the government authorities to which requests for the subsequent verification of origin certificates provided for in Article 64 below should be sent.
The Commission shall transmit all the above information to the competent authorities of the Member States.
2. Where the third countries in question fail to send the Commission the information specified in paragraph 1, the competent authorities in the Community shall refuse access entitlement to the special import arrangements.
Article 64
1. Subsequent verification of the certificates of origin referred to in Articles 56 to 62 shall be carried out at random and whenever reasonable doubt has arisen as to the authenticity of the certificate or the accuracy of the information it contains.
For origin matters the verification shall be carried out on the initiative of the customs authorities.
For the purposes of agricultural rules, the verification may be carried out, where appropriate, by other competent authorities.
2. For the purposes of paragraph 1, the competent authorities in the Community shall return the certificate of origin or a copy thereof to the governmental authority designated by the exporting country, giving, where appropriate, the reasons of form or substance for an enquiry. If the invoice has been produced, the original or a copy thereof shall be attached to the returned certificate. The authorities shall also provide any information that has been obtained suggesting that the particulars given on the certificates are inaccurate or that the certificate is not authentic.
Should the customs authorities in the Community decide to suspend the application of the special import arrangements concerned pending the results of the verification they shall grant release of the products subject to such precautions as they consider necessary.
Article 65
1. The results of subsequent verifications shall be communicated to the competent authorities in the Community as soon as possible.
The said results must make it possible to determine whether the origin certificates remitted in the conditions laid down in Article 64 above apply to the goods actually exported and whether the latter may actually give rise to application of the special importation arrangements concerned.
2. If there is no reply within a maximum time limit of six months to requests for subsequent verification, the competent authorities in the Community shall definitively refuse to grant entitlement to the special import arrangements.
CHAPTER 2
Preferential origin
Article 66
For the purposes of this Chapter:
(a) ‘manufacture’ means any kind of working or processing including assembly or specific operations;
(b) ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
(c) ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;
(d) ‘goods’ means both materials and products;
(e) ‘customs value’ means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
(f) ‘ex-works price’ in the list in Annex 15 means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
(g) ‘value of materials’ in the list in Annex 15 means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or the beneficiary country within the meaning of Article 67(1) or in the beneficiary republic within the meaning of Article 98(1). Where the value of the originating materials used needs to be established, this subparagraph shall be applied mutatis mutandis;
(h) ‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised System;
(i) ‘classified’ refers to the classification of a product or material under a particular heading;
(j) ‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such document, by a single invoice.
Section 1
Generalised system of preferences
Subsection 1
Definition of the concept of originating products
Article 67
1. For the purposes of the provisions concerning generalised tariff preferences granted by the Community to products originating in developing countries (hereinafter referred to as ‘beneficiary countries’), the following products shall be considered as originating in a beneficiary country:
(a) products wholly obtained in that country within the meaning of Article 68;
(b) products obtained in that country in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 69.
2. For the purposes of this section, products originating in the Community, within the meaning of paragraph 3, which are subject in a beneficiary country to working or processing going beyond that described in Article 70 shall be considered as originating in that beneficiary country.
3. Paragraph 1 shall apply mutatis mutandis in order to establish the origin of the products obtained in the Community.
4. In so far as Norway and Switzerland grant generalised tariff preferences to products originating in the beneficiary countries referred to in paragraph 1 and apply a definition of the concept of origin corresponding to that set out in this section, products originating in the Community, Norway or Switzerland which are subject in a beneficiary country to working or processing going beyond that described in Article 70 shall be considered as originating in that beneficiary country.
The provisions of the first subparagraph shall apply only to products originating in the Community, Norway or Switzerland (according to the rules of origin relative to the tariff preferences in question) which are exported direct to the beneficiary country.
The provisions of the first subparagraph shall not apply to products falling within Chapters 1 to 24 of the Harmonised System.
The Commission shall publish in the Official Journal of the European Communities (C series) the date from which the provisions laid down in the first and second subparagraphs shall apply.
5. The provisions of paragraph 4 shall apply on condition that Norway and Switzerland grant, by reciprocity, the same treatment to Community products.
Article 68
1. The following shall be considered as wholly obtained in a beneficiary country or in the Community:
(a) mineral products extracted from its soil or from its seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea fishing and other products taken from the sea outside its territorial waters by its vessels;
(g) products made on board its factory ships exclusively from the products referred to in (f);
(h) used articles collected there fit only for the recovery of raw materials;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) products extracted from the seabed or below the seabed which is situated outside its territorial waters but where it has exclusive exploitation rights;
(k) goods produced there exclusively from products specified in (a) to (j).
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
— which are registered or recorded in the beneficiary country or in a Member State,
— which sail under the flag of a beneficiary country or of a Member State,
— which are at least 50 % owned by nationals of the beneficiary country or of Member States or by a company having its head office in that country or in one of those Member States, of which the manager or managers, Chairman of the Board of Directors or of the Supervisory Board, and the majority of the members of such boards are nationals of that beneficiary country or of the Member States and of which, in addition, in the case of companies, at least half the capital belongs to that beneficiary country or to the Member States or to public bodies or nationals of that beneficiary country or of the Member States,
— of which the master and officers are nationals of the beneficiary country or of the Member States, and
— of which at least 75 % of the crew are nationals of the beneficiary country or of the Member States.
3. The terms ‘beneficiary country’ and ‘Community’ shall also cover the territorial waters of that country or of the Member States.
4. Vessels operating on the high seas, including factory ships on which the fish caught is worked or processed, shall be considered as part of the territory of the beneficiary country or of the Member State to which they belong, provided that they satisfy the conditions set out in paragraph 2.
Article 69
For the purposes of Article 67, products which are not wholly obtained in a beneficiary country or in the Community are considered to be sufficiently worked or processed when the conditions set out in the list in Annex 15 are fulfilled.
Those conditions indicate, for all products covered by this section, the working or processing which must be carried out on non-originating materials used in manufacturing, and apply only in relation to such materials.
If a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated shall not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
Article 70
1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 69 are satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total milling, polishing and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps; partial or total milling of sugar;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
(m) simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this section to enable them to be considered as originating in a beneficiary country or in the Community;
(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o) a combination of two or more of the operations specified in points (a) to (n);
(p) slaughter of animals.
2. All the operations carried out in either a beneficiary country or the Community on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Article 70a
1. The unit of qualification for the application of the provisions of this section shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
Accordingly, it follows that:
(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this section.
2. Where, under general rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 71
1. By way of derogation from the provisions of Article 69, non-originating materials may be used in the manufacture of a given product, provided that their total value does not exceed 10 % of the ex-works price of the product.
Where, in the list, one or several percentage are given for the maximum value of non-originating materials, such percentages must not be exceeded through the application of the first subparagraph.
2. Paragraph 1 shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
Article 72
1. By way of derogation from Article 67, for the purposes of determining whether a product manufactured in a beneficiary country which is a member of a regional group originates therein with the meaning of that Article, products originating in any of the countries of that regional group and used in further manufacture in another country of the group shall be treated as if they originated in the country of further manufacture (regional cumulation).
2. The country of origin of the final product shall be determined in accordance with Article 72a.
3. Regional cumulation shall apply to three separate regional groups of beneficiary countries benefiting from the generalised system of preferences:
(a) Group I: Brunei-Darussalam, Cambodia, Indonesia, Laos, Malaysia, Philippines, Singapore, Thailand, Vietnam;
(b) Group II: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela;
(c) Group III: Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka.
4. The expression ‘regional group’ shall be taken to mean Group I, Group II or Group III, as the case may be.
Article 72a
1. When goods originating in a country which is a member of a regional group are worked or processed in another country of the same regional group, they shall have the origin of the country of the regional group where the last working or processing was carried out, provided that:
(a) the value added there, as defined in paragraph 3, is greater than the highest customs value of the products used originating in any one of the other countries of the regional group, and
(b) the working or processing carried out there exceeds that set out in Article 70 and, in the case of textile products, also those operations referred to at Annex 16.
2. When the conditions of original in paragraph 1(a) and (b) are not satisfied, the products shall have the origin of the country of the regional group which accounts for the highest customs value of the originating products coming from other countries of the regional group.
3. ‘Value added’ means the ex-works price minus the customs value of each of the products incorporated which originated in another country of the regional group.
4. Proof of the originating status of goods exported from a country of a regional group to another country of the same group to be used in further working or processing, or to be re-exported where no further working or processing takes place, shall be established by a certificate of origin Form A issued in the first country.
5. Proof of the originating status, acquired or retained under the terms of Article 72, this Article and Article 72b, of goods exported from a country of a regional group to the Community, shall be established by a certificate of origin Form A issued or an invoice declaration made out in that country on the basis of a certificate of origin Form A issued according to the provisions of paragraph 4.
6. The country of origin shall be marked in box 12 of the certificate of origin Form A or on the invoice declaration, that country being:
— in the case of products exported without further working or processing according to paragraph 4, the country of manufacture;
— in the case of products exported after further working or processing, the country of origin as determined in accordance with paragraph 1.
Article 72b
1. Articles 72 and 72a shall apply only where:
(a) the rules regulating trade in the context of regional cumulation, as between the countries of the regional group, are identical to those laid down in this section:
(b) each country of the regional group has undertaken to comply or ensure compliance with the terms of this section and to provide the administrative cooperation necessary both to the Community and to the other countries of the regional group in order to ensure the correct issue of certificates of origin Form A and the verification of certificates of origin Form A and invoice declarations.
This undertaking shall be transmitted to the Commission through the following Secretariats, as the case may be:
(i) Group I: the General Secretariat of the Association of South-East Asian Nations (ASEAN);
(ii) Group II: the Andean Community — Central American Common Market and Panama Permanent Joint Committee on Origin (Comité Conjunto Permanente de Origen Comunidad Andina - Mercado Común Centroamericano y Panamá);
(iii) Group III: the Secretariat of the South Asian Association for Regional Cooperation (SAARC).
2. The Commission shall inform the Member States when the conditions set out in paragraph 1 have been satisfied, in the case of each regional group.
3. Article 78(1)(b) shall not apply to products originating in any of the countries of the regional group when they pass through the territory of any of the other countries of the regional group, whether or not further working or processing take place there.
Article 73
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Article 74
Sets, as defined in general rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating products. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
Article 75
In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;
(d) goods which do not enter, and which are not intended to enter, into the final composition of the product.
Article 76
1. Derogations from the provisions of this section may be made in favour of the least-developed beneficiary countries benefiting from the generalised system of preferences when the development of existing industries or the creation of new industries justifies them. The least-developed beneficiary countries are listed in the Council Regulations and the ECSC Decision concerning the application of generalised tariff preferences. For this purpose, the country concerned shall submit to the Community a request for a derogation together with the reasons for the request in accordance with paragraph 3.
2. The examination of requests shall, in particular, take into account:
(a) cases where the application of existing rules of origin would affect significantly the ability of an existing industry in the country concerned to continue its exports to the Community, with particular reference to cases where this could lead to business closures;
(b) specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation encouraging implementation of the investment programme would enable the rules to be satisfied by stages;
(c) the economic and social impact of the decision to be taken especially in respect of employment in the beneficiary countries and the Community.
3. In order to facilitate the examination of requests for derogation, the country making the request shall furnish in support of its request the fullest possible information, covering in particular the points listed below:
— description of the finished product,
— nature and quantity of materials originating in a third country,
— manufacturing process,
— value added,
— the number of employees in the enterprise concerned,
— the anticipated volume of the exports to the Community,
— other possible sources of supply for raw materials,
— reasons for the duration requested,
— other observations.
4. The Commission shall present the derogation-request to the Committee. ►M22 It shall be decided on in accordance with the committee procedure. ◄
5. Where use is made of a derogation, the following phrase must appear in box 4 of the certificate of origin Form A, or on the invoice declaration laid down in Article 89:
‘Derogation - Regulation (EC) No …/…’.
6. The provisions of paragraphs 1 to 5 shall apply to any prolongations.
Article 77
The conditions set out in this section for acquiring originating status must continue to be fulfilled at all times in the beneficiary country or in the Community.
If originating products exported from the beneficiary country or from the Community to another country are returned, they must be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that:
— the products returned are the same as those which were exported, and
— they have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported.
Article 78
1. The following shall be considered as transported direct from the beneficiary country to the Community or from the Community to the beneficiary country:
(a) products transported without passing through the territory of any other country, except in the case of the territory of another country of the same regional group where Article 72 is applied;
(b) products constituting one single consignment transported through the territory of countries other than the beneficiary country or the Community, with, should the occasion arise, trans-shipment or temporary warehousing in those countries, provided that the products remain under the surveillance of the customs authorities in the country of transit or of warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition;
(c) products transported through the territory of Norway or Switzerland and subsequently re-exported in full or in part to the Community or to the beneficiary country, provided that the products remain under the surveillance of the customs authorities of the country of transit or of warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition;
(d) products which are transported by pipeline without interruption across a territory other than that of the exporting beneficiary country or of the Community.
2. Evidence that the conditions specified in paragraph 1(b) and (c) have been fulfilled shall be supplied to the competent customs authorities by the production of:
(a) a single transport document covering the passage from the exporting country through the country of transit; or
(b) a certificate issued by the customs authorities of the country of transit:
— giving an exact description of the products,
— stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used, and
— certifying the conditions under which the products remained in the country of transit;
(c) or, failing these, any substantiating documents.
Article 79
1. Originating products sent from a beneficiary country for exhibition in another country and sold after the exhibition for importation into the Community shall benefit, on importation, from the tariff preferences referred to in Article 67, provided that the products meet the requirements of this section entitling them to be recognised as originating in the beneficiary country and provided that it is shown to the satisfaction of the competent Community customs authorities that:
(a) an exporter has consigned these products from the beneficiary country directly to the country in which the exhibition is held and has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in the Community;
(c) the products have been consigned during the exhibition or immediately thereafter to the Community in the state in which they were sent for exhibition;
(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. A certificate of origin Form A shall be submitted to the Community customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and the conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
Subsection 2
Proof of origin
Article 80
Products originating in the beneficiary country shall benefit from the ►C6 tariff preferences ◄ referred to in Article 67, on submission of either:
(a) a certificate of origin Form A, a specimen of which appears in Annex 17; or
(b) in the cases specified in Article 89(1), a declaration, the text of which appears in Annex 18, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the ‘invoice declaration’).
(a)
CERTIFICATE OF ORIGIN FORM A
Article 81
1. Originating products within the meaning of this section shall be eligible, on importation into the Community, to benefit from the tariff preferences referred to in Article 67, provided that they have been transported directly within the meaning of Article 78, on submission of a certificate of origin Form A, issued by the customs authorities or by other competent governmental authorities of the beneficiary country, provided that the latter country:
— has communicated to the Commission the information required by Article 93, and
— assists the Community by allowing the customs authorities of Member States to verify the authenticity of the document or the accuracy of the information regarding the true origin of the products in question.
2. A certificate of origin Form A may be issued only where it can serve as the documentary evidence required for the purposes of the tariff preferences referred to in Article 67.
3. A certificate of origin Form A shall be issued only on written application from the exporter or his authorised representative.
4. The exporter or his authorised representative shall submit with his application any appropriate supporting documents proving that the products to be exported qualify for the issue of a certificate of origin Form A.
5. The certificate shall be issued by the competent governmental authorities of the beneficiary country if the products to be exported can be considered as products originating in that country within the meaning of Subsection 1. The certificate shall be made available to the exporter as soon as the export has taken place or is ensured.
6. For the purposes of verifying whether the conditions set out in paragraph 5 have been met, the competent governmental authorities shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.
7. It shall be the responsibility of the competent governmental authorities of the beneficiary country to ensure that certificates and applications are duly completed.
8. The completion of box 2 of the certificate of origin Form A shall be optional. Box 12 shall be duly completed by indicating ‘European Community’ or one of the Member States.
9. The date of issue of the certificate of origin Form A shall be indicated in box 11. The signature to be entered in that box, which is reserved for the competent governmental authorities issuing the certificate, shall be handwritten.
Article 82
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of general rule 2(a) of the Harmonised System and falling within Section XVI or XVII or heading No 7308 or 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment.
Article 83
Since the certificate of origin Form A constitutes the documentary evidence for the application of provisions concerning the tariff preferences referred to in Article 67, it shall be the responsibility of the competent governmental authorities of the exporting country to take any steps necessary to verify the origin of the products and to check the other statements on the certificate.
Article 84
Proofs of origin shall be submitted to the customs authorities of the Member States of importation in accordance with the procedures laid down in Article 62 of the Code. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the application of this section.
Article 85
1. By way of derogation from Article 81(5), a certificate of origin Form A may exceptionally be issued after exportation of the products to which it relates, if:
(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
(b) it is demonstrated to the satisfaction of the competent governmental authorities that a certificate of origin Form A was issued but was not accepted at importation for technical reasons.
2. The competent governmental authorities may issue a certificate retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding export file and that a certificate of origin Form A satisfying the provisions of this section was not issued when the products in question were exported.
3. Box 4 of certificates of origin Form A issued retrospectively must contain the endorsement ‘Issued retrospectively’ or ‘Délivré a posteriori’.
Article 86
1. In the event of the theft, loss or destruction of a certificate of origin Form A, the exporter may apply, to the competent governmental authorities which issued it, for a duplicate to be made out on the basis of the export documents in their possession. Box 4 of a duplicate Form A issued in this way must be endorsed with the word ‘Duplicate’ or ‘Duplicata’, together with the date of issue and the serial number of the original certificate.
2. For the purposes of Article 90b, the duplicate shall take effect from the date of the original.
Article 87
1. When originating products are placed under the control of a customs office in the Community, it shall be possible to replace the original proof of origin by one or more certificates of origin Form A for the purpose of sending all or some of these products elsewhere within the Community or to Switzerland or Norway. The replacement certificate(s) of origin Form A shall be issued by the customs office under whose control the products are placed.
2. The replacement certificate issued in application of paragraph 1 or Article 88 shall be regarded as the definitive certificate of origin for the products to which it refers. The replacement certificate shall be made out on the basis of a written request by the re-exporter.
3. The top right-hand box of the replacement certificate shall indicate the name of the intermediary country where it is issued.
Box 4 shall contain the words ‘Replacement certificate’ or ►C6 ‘Cer-ti-fi-cat de remplacement’, ◄ as well as the date of issue of the original certificate of origin and its serial number.
The name of the re-exporter shall be given in box 1.
The name of the final consignee may be given in box 2.
►C6 All particulars of ◄ the re-exported products appearing on the original certificate shall be transferred to boxes 3 to 9.
►C6 References to the ◄ re-exporter's invoice shall be given in box 10.
The customs authorities which issued the replacement certificate shall endorse box 11. The responsibility of the authorities is confined to the issue of the replacement certificate. The particulars in box 12 concerning the country of origin and the country of destination shall be taken from the original certificate. This box shall be signed by the re-exporter. A re-exporter who signs this box in good faith shall not be responsible for the accuracy of the particulars entered on the original certificate.
4. The customs office which is requested to perform the operation referred to in paragraph 1 should note on the original certificate the weights, numbers and nature of the products forwarded and indicate thereon the serial numbers of the corresponding replacement certificate or certificates. It shall keep the original certificate for at least three years.
5. A photocopy of the original certificate may be annexed to the replacement certificate.
6. In the case of products which benefit from the tariff preferences referred to in Article 67, under a derogation granted in accordance with the provisions of Article 76, the procedure laid down in this Article shall apply only when such products are intended for the Community.
Article 88
Originating products within the meaning of this section shall be eligible on importation into the Community to benefit from the tariff preferences referred to in Article 67 on production of a replacement certificate of origin Form A issued by the customs authorities of Norway or Switzerland on the basis of a certificate of origin Form A issued by the competent governmental authorities of the beneficiary country, provided that the conditions laid down in Article 78 have been satisfied and provided that Norway or Switzerland assists the Community by allowing its customs authorities to verify the authenticity and accuracy of the certificates issued. The verification procedure laid down in Article 94 shall apply mutatis mutandis. The time limit laid down in Article 94(3) shall be extended to eight months.
(b)
INVOICE DECLARATION
Article 89
1. The invoice declaration may be made out:
(a) by an approved Community exporter within the meaning of Article 90, or
(b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000, and provided that the assistance referred to in Article 81(1) shall apply to this procedure.
2. An invoice declaration may be made out if the products concerned can be considered as originating in the Community or in a beneficiary country, and fulfil the other requirements of this section.
3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs or other competent governmental authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this section.
4. An invoice declaration shall be made out by the exporter in either French or English by typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex 18. If the declaration is handwritten, it shall be written in ink in printed characters.
5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 90 shall not be required to sign such declarations provided that he gives the customs authorities a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
6. In the cases referred to in paragraph 1(b), the use of an invoice declaration shall be subject to the following special conditions:
(a) one invoice declaration shall be made out for each consignment;
(b) if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of ‘originating products’, the exporter may refer to this check in the invoice declaration.
The provisions of the first subparagraph shall not exempt exporters from complying with any other formalities required under customs or postal regulations.
Article 90
1. The customs authorities of the Community may authorise any exporter, hereinafter referred to as an ‘approved exporter’, who makes frequent shipments of products originating in the Community within the meaning of Article 67(2), and who offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this section, to make out invoice declarations, irrespective of the value of the products concerned.
2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
3. The customs authorities shall grant ►C6 to the approved exporter ◄ a customs authorisation number which shall appear on the invoice declaration.
4. The customs authorities shall monitor the use of the authorisation by the approved exporter.
5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes improper use of the authorisation.
Article 90a
1. Evidence of the originating status of Community products within the meaning of Article 67(2) shall be furnished by either:
(a) the production of ►C6 a movement certificate EUR.1 ◄ , a specimen of which is set out in Annex 21; or
(b) the production of a declaration as referred to in Article 89.
2. The exporter or his authorised representative shall enter ‘GSP beneficiary countries’ and ‘EC’, or ‘Pays bénéficiaires du SPG’ and ‘CE’, in box 2 of the movement certificate EUR.1.
3. The provisions of this section concerning the issue, use and subsequent verification of certificates of origin Form A shall apply mutatis mutandis to ►C6 movement certificates EUR.1 ◄ and, with the exception of the provisions concerning their issue, to invoice declarations.
Article 90b
1. A proof of origin shall be valid for 10 months from the date of issue in the exporting country, and shall be submitted within the said period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying the tariff preferences referred to in Article 67, where the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing country my accept the proofs of origin where the products have been submitted before the said final date.
4. At the request of the importer and having regard to the conditions laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods:
(a) are imported within the framework of frequent and continuous trade flows of a significant commercial value;
(b) are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Community;
(c) are classified in the same code (eight digits) of the Combined Nomenclature;
(d) come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office in the Community.
This procedure shall be applicable for the quantities and a period determined by the competent customs authorities. This period cannot, in any circumstances, exceed three months.
Article 90c
1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products benefiting from the tariff preferences referred to in Article 67 without requiring the presentation of a certificate of origin Form A or an invoice declaration, provided that such products are not imported by way of trade and have been declared as meeting the conditions required for the application of this section and where there is no doubt as to the veracity of such a declaration.
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.
Article 91
1. When Article 67(2), (3) or (4) applies, the competent governmental authorities of the beneficiary country called on to issue a certificate of origin Form A for products in the manufacture of which materials originating in the Community, Norway or Switzerland are used shall rely on the ►C6 movement certificate EUR.1 ◄ or, where necessary, the invoice declaration.
2. Box 4 of certificates of origin Form A issued in the cases set out in paragraph 1 shall contain the remark ‘EC cumulation’, ‘Norway cumulation’, ‘Switzerland cumulation’, or ‘Cumul CE’, ‘Cumul Norvège’, ‘Cumul Suisse’.
Article 92
The discovery of slight discrepancies between the statements made in the certificate of origin Form A, in the ►C6 movement certificate EUR.1 ◄ or in an invoice declaration, and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the certificate or declaration null and void if it is duly established that that document does correspond to the products submitted.
Obvious formal errors such as typing errors on a certificate of origin Form A, ►C6 a movement certificate EUR.1 ◄ or an invoice declaration should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.
Subsection 3
Methods of administrative cooperation
Article 93
1. The beneficiary countries shall inform the Commission of the names and addresses of the governmental authorities situated in their territory which are empowered to issue certificates of origin Form A, together with specimen impressions of the stamps used by those authorities, and the names and addresses of the relevant governmental authorities responsible for the control of the certificates of origin Form A and the invoice declarations. The stamps shall be valid as from the date of receipt by the Commission of the specimens. The Commission shall forward this information to the customs authorities of the Member States. When these communications are made within the framework of an amendment of previous communications, the Commission shall indicate the date of entry into use of those new stamps according to the instructions given by the competent governmental authorities of the beneficiary countries. This information is for official use; however, when goods are to be released for free circulation, the customs authorities in question may allow the importer or his duly authorised representative to consult the specimen impressions of the stamps mentioned in this paragraph.
2. The Commission shall publish, in the Official Journal of the European Communities (‘C’ series), the date on which the new beneficiary countries referred to in Article 97 met the obligations set out in paragraph 1.
3. The Commission shall send, to the beneficiary countries, specimen impressions of the stamps used by the customs authorities of the Member States for the issue of ►C6 movement certificates EUR.1 ◄ .
Article 93a
For the purposes of the provisions concerning the tariff preferences referred to in Article 67, every beneficiary country shall comply or ensure compliance with the rules concerning the origin of the products, the completion and issue of certificates of origin Form A, the conditions for the use of invoice declarations and those concerning methods of administrative cooperation.
Article 94
1. Subsequent verifications of certificates of origin Form A and invoice declarations shall be carried out at random or whenever the customs authorities in the Community have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this section.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities in the Community shall return the certificate of origin Form A and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the competent governmental authorities in the exporting beneficiary country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
If the said authorities decide to suspend the granting of the tariff preferences referred to in Article 67 while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
3. When an application for subsequent verification has been made in accordance with paragraph 1, such verification shall be carried out and its results communicated to the customs authorities in the Community within a maximum of six months. The results shall be such as to establish whether the proof of origin in question applies to the products actually exported and whether these products can be considered as products originating in the beneficiary country or in the Community.
4. In the case of certificates of origin Form A issued in accordance with Article 91, the reply shall include a copy (copies) of the ►C6 movement certificate(s) EUR.1 ◄ or, where necessary, of the corresponding invoice declaration(s).
5. If in cases of reasonable doubt there is no reply within the six months specified in paragraph 3 or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be ►C6 sent to ◄ the competent authorities. If after the second communication the results of the verification are not communicated to the requesting authorities within four months, or if these results do not allow the authenticity of the document in question or the real origin of the products to be determined, the requesting authorities shall, except in exceptional circumstances, refuse entitlement to the tariff preferences.
The provisions of the first subparagraph shall apply between the countries of the same regional group for the purposes of the subsequent verification of the certificates of origin Form A issued in accordance with this section.
6. Where the verification procedure or any other available information appears to indicate that the provisions of this section are being contravened, the exporting beneficiary country shall, on its own initiative or at the request of the Community, carry out appropriate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose, the Community may participate in the inquiries.
7. For the purposes of the subsequent verification of certificates of origin Form A, copies of the certificates, as well as any export documents referring to them, shall be kept for at least three years by the competent governmental authorities of the exporting beneficiary country.
Article 95
Article 78(1)(c) and Article 88 shall apply only in so far as Norway and Switzerland, in the context of tariff preferences granted by them to certain products originating in developing countries, apply provisions similar to those of the Community.
The Commission shall inform the Member States' customs authorities of the adoption by Norway and Switzerland of such provisions and shall notify them of the date from which the provisions of Article 78(1)(c) and Article 88, and the similar provisions adopted by Norway and Switzerland, are applied.
These provisions shall apply on condition that the Community, Norway and Switzerland have concluded an agreement stating, among other things, that they shall provide each other with the necessary mutual assistance in matters of administrative cooperation.
Subsection 4
Ceuta and Melilla
Article 96
1. The term ‘Community’ used in this section shall not cover Ceuta and Melilla. The term ‘products originating in the Community’ shall not cover products originating in Ceuta and Melilla.
2. This Section shall apply mutatis mutandis in determining whether products may be regarded as originating in the exporting beneficiary country benefiting from the generalised system of preferences when imported into Ceuta and Melilla or as originating in Ceuta and Melilla.
3. Ceuta and Melilla shall be regarded as a single territory.
4. The provisions of this section concerning the issue, use and subsequent verification of certificates of origin Form A shall apply mutatis mutandis to products originating in Ceuta and Melilla.
5. The Spanish customs authorities shall be responsible for the application of this section in Ceuta and Melilla.
Subsection 5
Final provision
Article 97
When a country or territory is admitted or readmitted as a beneficiary country in respect of products referred to in the relevant Council Regulations or the ECSC Decision, goods originating in that country or territory may benefit from the generalised system of preferences on condition that they were exported from the beneficiary country or territory on or after the date referred to in Article 93(2).
Section 2
Beneficiary countries or territories to which preferential tariff measures adopted unilaterally by the Community for certain countries or territories apply
Subsection 1
Definition of the concept of originating products
Article 98
1. For the purposes of the provisions concerning preferential tariff measures adopted unilaterally by the Community for certain countries, groups of countries or territories (hereinafter referred to as ‘beneficiary countries or territories’), with the exception of those referred to in Section 1 of this Chapter and the overseas countries and territories associated with the Community, the following products shall be considered as products originating in a beneficiary country or territory:
(a) products wholly obtained in that ►M21 beneficiary country or territory ◄ with the meaning of Article 99;
(b) products obtained in that ►M21 beneficiary country or territory ◄ , in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 100.
2. For the purposes of this section, products originating in the Community, within the meaning of paragraph 3, which are subject in a ►M21 beneficiary country or territory ◄ to working or processing going beyond that described in Article 101 shall be considered as originating in that ►M21 beneficiary country or territory ◄ .
3. Paragraph 1 shall apply mutatis mutandis in establishing the origin of the products obtained in the Community.
Article 99
1. The following shall be considered as wholly obtained in a ►M21 beneficiary country or territory ◄ or in the Community:
(a) mineral products extracted ►C6 from its soil or ◄ from its seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea-fishing and other products taken from the sea outside the territorial waters by its vessels;
(g) products made on board its factory ships exclusively from the products referred to in (f);
(h) used articles collected there, fit only for the recovery of raw materials;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) products extracted from the seabed or below the seabed which is situated outside its territorial waters but where it has exclusive exploitation rights;
(k) goods produced there exclusively from products specified in (a) to (j).
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
— which are registered or recorded in the ►M21 beneficiary country or territory ◄ or in a Member State,
— which sail under the flag of a ►M21 beneficiary country or territory ◄ or of a Member State,
— which are owned to the extent of at least 50 % by nationals of the ►M21 beneficiary country or territory ◄ or of Member States or by a company with its head office in that republic or in one of the Member States, of which the manager or managers, Chairman of the Board of Directors or of the Supervisory Board, and the majority of the members of such boards are nationals of that ►M21 beneficiary country or territory ◄ or of the Member States and of which, in addition, in the case of companies, at least half the capital belongs to that ►M21 beneficiary country or territory ◄ or to the Member States or to public bodies or nationals of that ►M21 beneficiary country or territory ◄ or of the Member States,
— of which the master and officers are nationals of the ►M21 beneficiary country or territory ◄ or of the Member States, and
— of which at least 75 % of the crew are nationals of the ►M21 beneficiary country or territory ◄ or of the Member States.
3. The terms ‘ ►M21 beneficiary country or territory ◄ ’ and ‘Community’ shall also cover the territorial waters of that republic or of the Member States.
4. Vessels operating on the high seas, including factory ships on which the fish caught is worked or processed, shall be considered as part of the territory of the ►M21 beneficiary country or territory ◄ or of the Member State to which they belong, provided that they satisfy the conditions set out in paragraph 2.
Article 100
For the purposes of Article 98, products which are not wholly obtained in a ►M21 beneficiary country or territory ◄ or in the Community are considered to be sufficiently worked or processed when the conditions set out in the list in Annex 15 are fulfilled.
Those conditions indicate, for all products covered by this section, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials.
If a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
Article 101
1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 100 are satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total milling, polishing and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps; partial or total milling of sugar;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
(m) simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this section to enable them to be considered as originating in a beneficiary country or territory or in the Community;
(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o) a combination of two or more of the operations specified in points (a) to (n);
(p) slaughter of animals.
2. All the operations carried out in either a ►M21 beneficiary country or territory ◄ or the Community on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Article 101a
1. The unit of qualification for the application of the provisions of this section shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
Accordingly, it follows that:
(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Section.
2. Where, under general rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 102
1. By way of derogation from the provisions of Article 100, non-originating materials may be used in the manufacture of a given product, provided that their total value does not exceed 10 % of the ex-works price of the product.
Where, in the list, one or several percentages are given for the maximum value of non-originating materials, such percentages must not be exceeded through the application of the first subparagraph.
2. Paragraph 1 shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
Article 103
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or which are ►C6 not separately invoiced, shall be regarded ◄ as one with the piece of equipment, machine, apparatus or vehicle in question.
Article 104
Sets, as defined in general rule 3 of the Harmonised System, shall be regarded as originating when all the ►C6 component products are originating products ◄ . Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
Article 105
In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;
(d) goods which do not enter, and which are not intended to enter, into the final composition of the product.
Article 106
The conditions set out in this section for acquiring originating status must continue to be fulfilled at all times in the ►M21 beneficiary country or territory ◄ or in the Community.
If originating products exported from the ►M21 beneficiary country or territory ◄ or from the Community to another country are returned, they shall be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that:
— the products returned are the same as those which were exported, and
— they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
Article 107
1. The following shall be considered as transported directly from the ►M21 beneficiary country or territory ◄ to the Community or from the Community to the ►M21 beneficiary country or territory ◄ :
(a) products transported without passing through the territory of any other country;
(b) products constituting one single consignment transported through the territory of countries other than the ►M21 beneficiary country or territory ◄ or the Community, with, should the occasion arise, trans-shipment or temporary warehousing in those countries, provided that the products remain under the surveillance of the customs authorities in the country of transit or of warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition;
(c) products which are transported by pipeline without interruption across a territory other than that of the exporting ►M21 beneficiary country or territory ◄ or of the Community.
2. Evidence that the conditions set out in paragraph 1(b) are fulfilled shall be supplied to the competent customs authorities by the production of:
(a) a single transport document covering the passage from the exporting country through the country of transit; ►C6 or ◄
(b) a certificate issued by the customs authorities of the country of transit:
— giving an exact description of the products,
— stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used, and
— certifying the conditions under which the products remained in the country of transit;
(c) or, failing these, any substantiating documents.
Article 108
1. Originating products, sent from a ►M21 beneficiary country or territory ◄ for exhibition in another country and sold after the exhibition for importation into the Community, shall benefit on importation from the tariff preferences referred to in Article 98, provided that they meet the requirements of this section entitling them to be recognised as originating in that ►M21 beneficiary country or territory ◄ and provided that it is shown to the satisfaction of the competent Community customs authorities that:
(a) an exporter has consigned the products from the ►M21 beneficiary country or territory ◄ directly to the country in which the exhibition is held and has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in the Community;
(c) the products have been consigned during the exhibition or immediately thereafter to the Community in the state in which they were sent for exhibition;
(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. ►C6 A movement certificate EUR.1 ◄ shall be submitted to the Community customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and the conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
Subsection 2
Proof of origin
Article 109
Products originating in the ►M21 beneficiary country or territory ◄ shall benefit from the tariff preferences referred to in Article 98, on submission of either:
(a) ►C6 a movement certificate EUR.1 ◄ , a specimen of which appears in Annex 21, or
(b) in the cases specified in Article 116(1), a declaration, the text of which appears in Annex 22, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the ‘inovice declaration’).
(a)
►C6 MOVEMENT CERTIFICATE EUR.1 ◄
Article 110
1. Originating products within the meaning of this section shall be eligible, on importation into the Community, to benefit from the tariff preferences referred to in Article 98, provided that they have been transported direct to the Community within the meaning of Article 107, on submission of an EUR.1 movement certificate issued by the customs or other competent governmental authorities of a beneficiary country or territory, on condition 87 beneficiary country or territory:
— have communicated to the Commission the information required by Article 121, and
— assist the Community by allowing the customs authorities of Member States to verify the authenticity of the document or the accuracy of the information regarding the true origin of the products in question.
2. ►C6 A movement certificate EUR.1 ◄ may be issued only where it can serve as the documentary evidence required for the purposes of the tariff preferences ►C6 referred to in ◄ Article 98.
3. ►C6 A movement certificate EUR.1 ◄ shall be issued only on written application from the exporter or his authorised representative. Such application shall be made on a form, a specimen of which appears in Annex 21, which shall be completed in accordance with the provisions of this subsection.
Applications for ►C6 movement certificates EUR.1 ◄ shall be kept for at least three years by the competent authorities of the exporting ►M21 beneficiary country or territory ◄ or Member State.
4. The exporter or his authorised representative shall submit with his application any appropriate supporting documents proving that the products to be exported qualify for the issue of ►C6 a movement certificate EUR.1 ◄ .
The exporter shall undertake to submit, at the request of the competent authorities, any supplementary evidence they may require for the purpose of establishing the correctness of the originating status of the products eligible for preferential treatment and shall undertake to agree to any inspection of their accounts and to any check by the said authorities on the circumstances in which the products were obtained.
5. The ►C6 movement certificate EUR.1 ◄ shall be issued by the competent governmental authorities of the ►M21 beneficiary country or territory ◄ or by the customs authorities of the exporting Member State, if the products to be exported can be considered as originating products within the meaning of this section.
6. Since the ►C6 movement certificate EUR.1 ◄ constitutes the documentary evidence for the application of the preferential arrangements set out in Article 98, it shall be the responsibility of the competent governmental authorities of the ►M21 beneficiary country or territory ◄ or of the customs authorities of the exporting Member State to take any steps necessary to verify the origin of the products and to check the other statements on the certificate.
7. For the purpose of verifying whether the conditions set out in paragraph 5 have been met, the competent governmental authorities of the ►M21 beneficiary country or territory ◄ or the customs authorities of the exporting member State shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.
8. It shall be the responsibility of the competent governmental authorities of the ►M21 beneficiary country or territory ◄ or of the customs authorities of the exporting Member State to ensure that the forms referred to in paragraph 1 are duly completed.
9. The date of issue of the ►C6 movement certificate EUR.1 ◄ shall be indicated in that part of the certificate reserved for the customs authorities.
10. ►C6 A movement certificate EUR.1 ◄ shall be issued by the competent authorities of the ►M21 beneficiary country or territory ◄ or by the customs authorities of the exporting Member State when the products to which it relates are exported. It shall be made available to the exporter as soon as the export has taken place or is ensured.
Article 111
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of general rule 2(a) of the Harmonised System and falling within Section XVI or XVII or within heading No 7308 or 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment.
Article 112
Proofs of origin shall be submitted to the customs authorities of the Member State of importation in accordance with the procedures laid down in Article 62 of the Code. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the application of this section.
Article 113
1. By way of derogation from Article 110(10), ►C6 a movement certificate EUR.1 ◄ may exceptionally be issued after exportation of the products to which it relates if:
(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
(b) it is demonstrated to the satisfaction of the competent authorities that ►C6 a movement certificate EUR.1 ◄ was issued but was not accepted at importation for technical reasons.
2. The competent authorities may issue ►C6 a movement certificate EUR.1 ◄ retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding export file and that ►C6 a movement certificate EUR.1 ◄ satisfying the provisions of this section was not issued when the products in question were exported.
3. ►C6 Movement certificates EUR.1 ◄ issued retrospectively shall be endorsed with one of the following phrases:
— ‘EXPEDIDO A POSTERIORI’,
— ‘UDSTEDT EFTERFØLGENDE’,
— ‘NACHTRÄGLICH AUSGESTELLT’,
— ‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’,
— ‘ISSUED RETROSPECTIVELY’,
— ‘DÉLIVRÉ A POSTERIORI’,
— ‘RILASCIATO A POSTERIORI’,
— ‘AFGEGEVEN A POSTERIORI’,
— ‘EMITIDO A POSTERIORI’,
— ‘ANNETTU JÄLKIKÄTEEN’,
— ℈UTFÄRDAT I EFTERHAND’,
— ‘VYSTAVENO DODATEČNĚ’,
— ‘VÄLJA ANTUD TAGASIULATUVALT’,
— ‘IZSNIEGTS RETROSPEKTĪVI’,
— ‘RETROSPEKTYVUSIS IŠDAVIMAS’,
— ‘KIADVA VISSZAMENŐLEGES HATÁLLYAL’,
— ‘MAħRUĠ RETROSPETTIVAMENT’,
— ‘WYSTAWIONE RETROSPEKTYWNIE’,
— ‘IZDANO NAKNADNO’,
— ‘VYHOTOVENÉ DODATOČNE’,
— ‘ИЗДАДЕН ВПОСЛЕДСТВИЕ’,
— ‘ELIBERAT ULTERIOR’.
4. The endorsement referred to in paragraph 3 shall be inserted in the ‘Remarks’ box of the ►C6 movement certificate EUR.1 ◄ .
Article 114
1. In the event of the theft, loss or destruction of ►C6 a movement certificate EUR.1 ◄ , the exporter may apply to the competent authorities which issued it, for a duplicate to be made out on the basis of the export documents in their possession.
2. The duplicate issued in this way shall be endorsed with one of the following words:
— ‘DUPLICADO’,
— ‘DUPLIKAT’,
— ‘DUPLIKAT’,
— ‘ΑΝΤΙΓΡΑΦΟ’,
— ‘DUPLICATE’,
— ‘DUPLICATA’,
— ‘DUPLICATO’,
— ‘DUPLICAAT’,
— ‘SEGUNDA VIA’,
— ‘KAKSOISKAPPALE’,
— ‘DUPLIKAT’,
— ‘DUPLIKÁT’,
— ‘DUPLIKAAT’,
— ‘DUBLIKĀTS’,
— ‘DUBLIKATAS’,
— ‘MÁSODLAT’,
— ‘DUPLIKAT’,
— ‘DUPLIKAT’,
— ‘DVOJNIK’,
— ‘DUPLIKÁT’,
— ‘ДУБЛИКАТ’,
— ‘DUPLICAT’.
3. The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the ►C6 movement certificate EUR.1 ◄ .
4. The duplicate, which shall bear the date of issue of the original ►C6 movement certificate EUR.1 ◄ , shall take effect as from that date.
Article 115
When originating products are placed under the control of a customs office in the Community, it shall be possible to replace the original proof of origin by one or more ►C6 movement certificates EUR.1 ◄ for the purpose of sending all or some of those products elsewhere in the Community. The replacement ►C6 movement certificate(s) EUR.1 ◄ shall be issued by the customs office under whose control the products are placed.
(b)
INVOICE DECLARATION
Article 116
1. The invoice declaration may be made out:
(a) by an approved Community exporter within the meaning of Article 117, or
(b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000, and on condition that the assistance referred to in Article 110(1) shall apply to this procedure.
2. An invoice declaration may be made out if the products concerned can be considered as originating in the Community or in a ►M21 beneficiary country or territory ◄ and fulfil the other requirements of this section.
3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs or other competent governmental authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this section.
4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex 22, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink, in printed characters.
5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 117 shall not be required to sign such declarations provided that he gives the customs authorities a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
6. In the cases referred to in paragraph 1(b), the use of an invoice declaration shall be subject to the following special conditions:
(a) an invoice declaration shall be made out for each consignment;
(b) if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of ‘originating products’, the exporter may refer to this check in the invoice declaration.
The provisions of the first subparagraph shall not exempt exporters from complying with any other formalities required under customs or postal regulations.
Article 117
1. The customs authorities in the Community may authorise any exporter, hereinafter referred to as an ‘approved exporter’, who makes frequent shipments of products originating in the Community within the meaning of Article 98(2), and who offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this section, to make out invoice declarations, irrespective of the value of the products concerned.
2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
3. The customs authorities shall assign the approved exporter a customs authorisation number which shall appear on the invoice declaration.
4. The customs authorities shall monitor the use of the authorisation by the approved exporter.
5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2, or otherwise makes improper use of the authorisation.
Article 118
1. A proof of origin shall be valid for four months from the date of issue in the exporting country, and shall be submitted within the said period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying the tariff preferences referred to in Article 98, where the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
4. At the request of the importer and having regard to the conditions laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods:
(a) are imported within the framework of frequent and continuous trade flows of a significant commercial value;
(b) are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Community;
(c) are classified in the same code (eight digits) of the Combined Nomenclature;
(d) come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office in the Community.
This procedure shall be applicable for the quantities and a period determined by the competent customs authorities. This period cannot, in any circumstances, exceed three months.
Article 119
1. Products sent as small packages from private person to private persons or forming part of travellers' personal luggage shall be admitted as originating products benefiting from the tariff preferences referred to in Article 98 without requiring the submission of ►C6 a movement certificate EUR.1 ◄ or an invoice declaration, provided that such products are not imported by way of trade and have been declared as meeting the conditions required for the application of this section, and where there is no doubt as to the veracity of such a declaration.
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
Furthermore, the total value of the products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of traveller's personal luggage.
Article 120
The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that that document does correspond to the products submitted.
Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.
Subsection 3
Methods of administrative cooperation
Article 121
1. The ►M21 beneficiary countries or territories ◄ shall inform the Commission of the names and addresses of the governmental authorities situated in their territory which are empowered to issue ►C6 movement certificates EUR.1 ◄ , together with specimen impressions of the stamps used by those authorities, and the names and addresses of the relevant governmental authorities responsible for the control of the ►C6 movement certificates EUR.1 ◄ and the invoice declarations. The stamps shall be valid as from the date of receipt by the Commission of the specimens. The Commission shall forward this information to the customs authorities of the Member States. When these communications are made within the framework of an amendment of previous communications, the Commission shall indicate the date of entry into use of those new stamps according to the instructions given by the competent governmental authorities of the ►M21 beneficiary countries or territories ◄ . This information is for official use; however, when goods are to be released for free circulation, the customs authorities in question may allow the importer or his duly-authorised representative to consult the specimen impressions of stamps mentioned in this paragraph.
2. The Commission shall send, to the ►M21 beneficiary countries or territories ◄ , the specimen impressions of the stamps used by the customs authorities of the Member States for the issue of ►C6 movement certificates EUR.1 ◄ .
Article 122
1. Subsequent verifications of ►C6 movement certificates EUR.1 ◄ and of invoice declarations shall be carried out at random or whenever the customs authorities in the importing Member State or the competent governmental authorities of the ►M21 beneficiary countries or territories ◄ have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this section.
2. For the purposes of implementing the provisions of paragraph 1, the competent authorities in the importing Member State or ►M21 beneficiary country or territory ◄ shall return the EUR. 1 movement certificate and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the competent authorities in the exporting ►M21 beneficiary country or territory ◄ or Member State, giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
If the customs authorities in the importing Member State decide to suspend the granting of the tariff preferences referred to in Article 98 while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
3. When an application for subsequent verification has been made in accordance with paragraph 1, such verification shall be carried out and its results communicated to the customs authorities of the importing Member States or to the competent governmental authorities of the importing ►M21 beneficiary country or territory ◄ within a maximum of six months. The results shall be such as to establish whether the proof of origin in question applies to the products actually exported and whether these products can be considered as originating in the ►M21 beneficiary country or territory ◄ or in the Community.
4. If in cases of reasonable doubt there is no reply within the six months specified in paragraph 3 or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be sent to the competent authorities. If after the second communication the results of the verification are not communicated to the requesting authorities within four months, or if these results do not allow the authenticity of the document in question or the real origin of the products to be determined, the requesting authorities shall, except in exceptional circumstances, refuse entitlement to the tariff preferences.
5. Where the verification procedure or any other available information appears to indicate that the provisions of this section are being contravened, the exporting ►M21 beneficiary country or territory ◄ shall, on its own initiative or at the request of the Community, carry out appropriate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose, the Community may participate in the inquiries.
6. For the purposes of the subsequent verification of ►C6 movement certificates EUR.1 ◄ , copies of the certificates as well as any export documents referring to them shall be kept for at least three years by the competent governmental authorities of the exporting ►M21 beneficiary country or territory ◄ or by the customs authorities of the exporting Member State.
Subsection 4
Ceuta and Melilla
Article 123
1. The term ‘Community’ used in this section shall not cover Ceuta and Melilla. The term ‘products originating in the Community’ ►C6 shall not cover ◄ products originating in Ceuta and Melilla.
2. This section shall apply mutatis mutandis in determining whether products may be regarded as originating in the exporting ►M21 beneficiary countries or territories ◄ benefiting from the preferences when imported into Ceuta and Melilla or as originating in Ceuta and Melilla.
3. Ceuta and Melilla shall ►C6 be regarded as ◄ a single territory.
4. The provisions of this section concerning the issue, use and subsequent verification of ►C6 movement certificates EUR.1 ◄ shall apply mutatis mutandis to products originating in Ceuta and Melilla.
5. The Spanish customs authorities shall be responsible for the application of this section in Ceuta and Melilla.
TITLE V
CUSTOMS VALUE
CHAPTER 1
General provisions
Article 141
1. In applying the provisions of Articles 28 to 36 of the Code and those of this title, Member States shall comply with the provisions set out in Annex 23.
The provisions as set out in the first column of Annex 23 shall be applied in the light of the interpretative note appearing in the second column.
2. If it is necessary to make reference to generally accepted accounting principles in determining the customs value, the provisions of Annex 24 shall apply.
Article 142
1. For the purposes of this title:
(a) ‘the Agreement’ means the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade concluded in the framework of the multilateral trade negotiations of 1973 to 1979 and referred to in the first indent of Article 31 (1) of the Code;
(b) ‘produced goods’ includes goods grown, manufactured and mined;
(c) ‘identical goods’ means goods produced in the same country which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical;
(d) ‘similar goods’ means goods produced in the same country which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable; the quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar;
(e) ‘goods of the same class or kind’ means goods which fall within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods.
2. ‘Identical goods’ and ‘similar goods’, as the case may be, do not include goods which incorporate or reflect engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under Article 32 (1) (b) (iv) of the Code because such elements were undertaken in the Community.
Article 143
1. ►M15 For the purposes of Title II, Chapter 3 of the Code and of this Title, persons shall be deemed to be related only if: ◄
(a) they are officers or directors of one another's businesses;
(b) they are legally recognized partners in business;
(c) they are employer and employee;
(d) any person directly or indirectly owns, controls or holds 5 % or more of the outstanding voting stock or shares of both of them;
(e) one of them directly or indirectly controls the other;
(f) both of them are directly or indirectly controlled by a third person;
(g) together they directly or indirectly control a third person; or
(h) they are members of the same family. Persons shall be deemed to be members of the same family only if they stand in any of the following relationships to one another:
— husband and wife,
— parent and child,
— brother and sister (whether by whole or half blood),
— grandparent and grandchild,
— uncle or aunt and nephew or niece,
— parent-in-law and son-in-law or daughter-in-law,
— brother-in-law and sister-in-law.
2. For the purposes of this title, persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related only if they fall within the criteria of paragraph 1.
Article 144
1. For the purposes of determining customs value under Article 29 of the Code of goods in regard to which the price has not actually been paid at the material time for valuation for customs purposes, the price payable for settlement at the said time shall as a general rule be taken as the basis for customs value.
2. The Commission and the Member States shall consult within the Committee concerning the application of paragraph 1.
Article 145
1. Where goods declared for free circulation are part of a larger quantity of the same goods purchased in one transaction, the price actually paid or payable for the purposes of Article 29(1) of the Code shall be that price represented by the proportion of the total price which the quantity so declared bears to the total quantity purchased.
Apportioning the price actually paid or payable shall also apply in the case of the loss of part of a consignment or when the goods being valued have been damaged before entry into free circulation.
2. After release of the goods for free circulation, an adjustment made by the seller, to the benefit of the buyer, of the price actually paid or payable for the goods may be taken into consideration for the determination of the customs value in accordance with Article 29 of the Code, if it is demonstrated to the satisfaction of the customs authorities that:
(a) the goods were defective at the moment referred to by Article 67 of the Code;
(b) the seller made the adjustment in performance of a warranty obligation provided for in the contract of sale, concluded before release for free circulation of the goods;
(c) the defective nature of the goods has not already been taken into account in the relevant sales contract.
3. The price actually paid or payable for the goods, adjusted in accordance with paragraph 2, may be taken into account only if that adjustment was made within a period of 12 months following the date of acceptance of the declaration for entry to free circulation of the goods.
Article 146
Where the price actually paid or payable for the purposes of Article 29 (1) of the Code includes an amount in respect of any internal tax applicable within the country of origin or export in respect of the goods in question, the said amount shall not be incorporated in the customs value provided that it can be demonstrated to the satisfaction of the customs authorities concerned that the goods in question have been or will be relieved therefrom for the benefit of the buyer.
Article 147
1. For the purposes of Article 29 of the Code, the fact that the goods which are the subject of a sale are declared for free circulation shall be regarded as adequate indication that they were sold for export to the customs territory of the Community. ►M6 In the case of successive sales before valuation, only the last sale, which led to the introduction of the goods into the customs territory of the Community, or a sale taking place in the customs territory of the Community before entry for free circulation of the goods shall constitute such indication. ◄
Where a price is declared which relates to a sale taking place before the last sale on the basis of which the goods were introduced into the customs territory of the Community, it must be demonstrated to the satisfaction of the customs authorities that this sale of goods took place for export to the customs territory in question.
The provisions of Articles 178 to 181a shall apply.
2. ►M6 ◄ , Where goods are used in a third country between the time of sale and the time of entry into free circulation the customs value need not be the transaction value.
3. The buyer need satisfy no condition other than that of being a party to the contract of sale.
Article 148
Where, in applying Article 29 (1) (b) of the Code, it is established that the sale or price of imported goods is subject to a condition or consideration the value of which can be determined with respect to the goods being valued, such value shall be regarded as an indirect payment by the buyer to the seller and part of the price actually paid or payable provided that the condition or consideration does not relate to either:
(a) an activity to which Article 29 (3) (b) of the Code applies; or
(b) a factor in respect of which an addition is to be made to the price actually paid or payable under the provisions of Article 32 of the Code.
Article 149
1. For the purposes of Article 29 (3) (b) of the Code, the term ‘marketing activities’ means all activities relating to advertising and promoting the sale of the goods in question and all activities relating to warranties or guarantees in respect of them.
2. Such activities undertaken by the buyer shall be regarded as having been undertaken on his own account even if they are performed in pursuance of an obligation on the buyer following an agreement with the seller.
Article 150
1. In applying Article 30 (2) (a) of the Code (the transaction value of identical goods), the customs value shall be determined by reference to the transaction value of identical goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, the transaction value of identical goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value.
2. Where the costs and charges referred to in Article 32 (1) (e) of the Code are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the identical goods in question arising from differences in distances and modes of transport.
3. If, in applying this Article, more than one transaction value of identical goods is found, the lowest such value shall be used to determine the customs value of the imported goods.
4. In applying this Article, a transaction value for goods produced by a different person shall be taken into account only when no transaction value can be found under paragraph 1 for identical goods produced by the same person as the goods being valued.
5. For the purposes of this Article, the transaction value of identical imported goods means a customs value previously determined under Article 29 of the Code, adjusted ►C1 as provided for in paragraphs 1 and 2 ◄ of this Article.
Article 151
1. In applying Article 30 (2) (b) of the Code (the transaction value of similar goods), the customs value shall be determined by reference to the transaction value of similar goods in a sale at the same commercial level and in substantially the same quantity as the goods being valued. Where no such sale is found, the transaction value of similar goods sold at a different commercial level and/or in different quantities, adjusted to take account of differences attributable to commercial level and/or to quantity, shall be used, provided that such adjustments can be made on the basis of demonstrated evidence which clearly establishes the reasonableness and accuracy of the adjustment, whether the adjustment leads to an increase or a decrease in the value.
2. Where the costs and charges referred to in Article 32 (1) (e) of the Code are included in the transaction value, an adjustment shall be made to take account of significant differences in such costs and charges between the imported goods and the similar goods in question arising from differences in distances and modes of transport.
3. If, in applying this Article, more than one transaction value of similar goods is found, the lowest such value shall be used to determine the customs value for the imported goods.
4. In applying this Article, a transaction value for goods produced by a different person shall be taken into account only when no transaction value can be found under paragraph 1 for similar goods produced by the same person as the goods being valued.
5. For the purposes of this Article, the transaction value of similar imported goods means a customs value previously determined under Article 29 of the Code, adjusted ►C1 as provided for in paragraphs 1 and 2 of ◄ this Article.
Article 152
1.
(a) If the imported goods or identical or similar imported goods are sold in the Community in the condition as imported, the customs value of imported goods, determined in accordance with Article 30 (2) (c) of the Code, shall be based on the unit price at which the imported goods or identical or similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to deductions for the following:
(i) either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses (including the direct and indirect costs of marketing the goods in question) in connection with sales in the Community of imported goods of the same class or kind;
(ii) the usual costs of transport and insurance and associated costs incurred within the Community;
(iii) the import duties and other charges payable in the Community by reason of the importation or sale of the goods.
(a)a The customs value of certain perishable goods imported on consignment may be directly determined in accordance with Article 30(2)(c) of the Code. For this purpose the unit prices shall be notified to the Commission by the Member States and disseminated by the Commission via TARIC in accordance with Article 6 of Council Regulation (EEC) No 2658/87 ( 3 ).
The unit prices shall be calculated and notified as follows:
(i) After the deductions provided for in point (a), a unit price per 100 kg net for each category of goods shall be notified by the Member States to the Commission. The Member States may fix standard amounts for the costs referred to in point (a)(ii) which shall be made known to the Commission.
(ii) The unit price may be used to determine the customs value of the imported goods for periods of 14 days, each period beginning on a Friday.
(iii) The reference period for determining the unit prices shall be the preceding period of 14 days which ends on the Thursday preceding the week during which new unit prices are to be established.
(iv) The unit prices shall be notified by the Member States to the Commission in euro not later than 12 noon on the Monday of the week in which they are disseminated by the Commission. If that day is a non-working day, notification shall be made on the working day immediately preceding that day. Unit prices shall only apply if this notification is disseminated by the Commission.
The goods referred to in the first subparagraph of this point are set out in Annex 26.
(b) If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods being valued, the customs value of imported goods determined under this Article shall, subject otherwise to the provisions of paragraph 1 (a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Community in the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of 90 days after such importation.
2. If neither the imported goods nor identical nor similar imported goods are sold in the Community in the condition as imported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the Community who are not related to the persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in paragraph 1 (a).
3. For the purposes of this Article, the unit price at which imported goods are sold in the greatest aggregate quantity is the price at which the greatest number of units is sold in sales to persons who are not related to the persons from whom they buy such goods at the first commercial level after importation at which such sales take place.
4. Any sale in the Community to a person who supplies directly or indirectly free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods any of the elements specified in Article 32 (1) (b) of the Code should not be taken into account in establishing the unit price for the purposes of this Article.
5. For the purposes of paragraph 1 (b), the ‘earliest date’ shall be the date by which sales of the imported goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price.
Article 153
1. In applying Article 30 (2) (d) of the Code (computed value), the customs authorities may not require or compel any person not resident in the Community to produce for examination, or to allow access to, any account or other record for the purposes of determining this value. However, information supplied by the producer of the goods for the purposes of determining the customs value under this Article may be verified in a non-Community country by the customs authorities of a Member State with the agreement of the producer and provided that such authorities give sufficient advance notice to the authorities of the country in question and the latter do not object to the investigation.
2. The cost or value of materials and fabrication referred to in the first indent of Article 30 (2) (d) of the Code shall include the cost of elements specified in Article 32 (1) (a) (ii) and (iii) of the Code.
It shall also include the value, duly apportioned, of any product or service specified in Article 32 (1) (b) of the Code which has been supplied directly or indirectly by the buyer for use in connection with the production of the imported goods. The value of the elements specified in Article 32 (1) (b) (iv) of the Code which are undertaken in the Community shall be included only to the extent that such elements are charged to the producer.
3. Where information other than that supplied by or on behalf of the producer is used for the purposes of determining a computed value, the customs authorities shall inform the declarant, if the latter so requests, of the source of such information, the data used and the calculations based on such data, subject to Article 15 of the Code.
4. The ‘general expenses’ referred to in the second indent of Article 30 (2) (d) of the Code, cover the direct and indirect costs of producing and selling the goods for export which are not included under the first indent of Article 30 (2) (d) of the Code.
Article 154
Where containers referred to in Article 32 (1) (a) (ii) of the Code are to be the subject of repeated importations, their cost shall, at the request of the declarant, be apportioned, as appropriate, in accordance with generally accepted accounting principles.
Article 155
For the purposes of Article 32 (1) (b) (iv) of the Code, the cost of research and preliminary design sketches is not to be included in the customs value.
Article 156
Article 33 (c) of the Code shall apply mutatis mutandis where the customs value is determined by applying a method other than the transaction value.
Article 156a
1. The customs authorities may, at the request of the person concerned, authorize:
— by derogation from Article 32 (2) of the Code, certain elements which are to be added to the price actually paid or payable, although not quantifiable at the time of incurrence of the customs debt,
— by derogation from Article 33 of the Code, certain charges which are not to be included in the customs value, in cases where the amounts relating to such elements are not shown separately at the time of incurrence of the customs debt,
to be determined on the basis of appropriate and specific criteria.
In such cases, the declared customs value is not to be considered as provisional within the meaning of the second indent of Article 254.
2. The authorization shall be granted under the following conditions:
(a) the carrying out of the procedures provided for by Article 259 would, in the circumstances, represent disproportionate administrative costs;
(b) recourse to an application of Articles 30 and 31 of the Code appears to be inappropriate in the particular circumstances;
(c) there are valid reasons for considering that the amount of import duties to be charged in the period covered by the authorization will not be lower than that which would be levied in the absence of an authorization;
(d) competitive conditions amongst operators are not distorted
CHAPTER 2
Provisions concerning royalties and licence fees
Article 157
1. For the purposes of Article 32 (1) (c) of the Code, royalties and licence fees shall be taken to mean in particular payment for the use of rights relating:
— to the manufacture of imported goods (in particular, patents, designs, models and manufacturing know-how), or
— to the sale for exportation of imported goods (in particular, trade marks, registered designs), or
— to the use or resale of imported goods (in particular, copyright, manufacturing processes inseparably embodied in the imported goods).
2. Without prejudice to Article 32 (5) of the Code, when the customs value of imported goods is determined under the provisions of Article 29 of the Code, a royalty or licence fee shall be added to the price actually paid or payable only when this payment:
— is related to the goods being valued, and
— constitutes a condition of sale of those goods.
Article 158
1. When the imported goods are only an ingredient or component of goods manufactured in the Community, an adjustment to the price actually paid or payable for the imported goods shall only be made when the royalty or licence fee relates to those goods.
2. Where goods are imported in an unassembled state or only have to undergo minor processing before resale, such as diluting or packing, this shall not prevent a royalty or licence fee from being considered related to the imported goods.
3. If royalties or licence fees relate partly to the imported goods and partly to other ingredients or component parts added to the goods after their importation, or to post-importation activities or services, an appropriate apportionment shall be made only on the basis of objective and quantifiable data, in accordance with the interpretative note to Article 32 (2) of the Code in Annex 23.
Article 159
A royalty or licence fee in respect of the right to use a trade mark is only to be added to the price actually paid or payable for the imported goods where:
— the royalty or licence fee refers to goods which are resold in the same state or which are subject only to minor processing after importation,
— he goods are marketed under the trade mark, affixed before or after importation, for which the royalty or licence fee is paid, and
— the buyer is not free to obtain such goods from other suppliers unrelated to the seller.
Article 160
When the buyer pays royalties or licence fees to a third party, the conditions provided for in Article 157 (2) shall not be considered as met unless the seller or a person related to him requires the buyer to make that payment.
Article 161
Where the method of calculation of the amount of a royalty or licence fee derives from the price of the imported goods, it may be assumed in the absence of evidence to the contrary that the payment of that royalty or licence fee is related to the goods to be valued.
However, where the amount of a royalty or licence fee is calculated regardless of the price of the imported goods, the payment of that royalty or licence fee may nevertheless be related to the goods to be valued.
Article 162
In applying Article 32 (1) (c) of the Code, the country of residence of the recipient of the payment of the royalty or licence fee shall not be a material consideration.
CHAPTER 3
Provisions concerning the place of introduction into the Community
Article 163
1. For the purposes of Article 32 (1) (e) and Article 33 (a) of the Code, the place of introduction into the customs territory of the Community shall be:
(a) for goods carried by sea, the port of unloading, or the port of transhipment, subject to transhipment being certified by the customs authorities of that port;
(b) for goods carried by sea and then, without transhipment, by inland waterway, the first port where unloading can take place either at the mouth of the river or canal or further inland, subject to proof being furnished to the customs office that the freight to the port of unloading is higher than that to the first port;
(c) for goods carried by rail, inland waterway, or road, the place where the first customs office is situated;
(d) for goods carried by other means, the place where the land frontier of the customs territory of the Community is crossed.
2. The customs value of goods introduced into the customs territory of the Community and then carried to a destination in another part of that territory through the territories of Belarus, Russia, Switzerland, Bosnia and Herzegovina, Croatia, the Federal Republic of Yugoslavia or the former Yugoslav Republic of Macedonia shall be determined by reference to the first place of introduction into the customs territory of the Community, provided that goods are carried direct through the territories of those countries by a usual route across such territory to the place of destination.
3. The customs value of goods introduced into the customs territory of the Community and then carried by sea to a destination in another part of that territory shall be determined by reference to the first place of introduction into the customs territory of the Community, provided the goods are carried direct by a usual route to the place of destination.
4. Paragraphs 2 and 3 of this Article shall also apply where the goods have been unloaded, transhipped or temporarily immobilised in the territories of Belarus, Russia, Switzerland, Bosnia and Herzegovina, Croatia, the Federal Republic of Yugoslavia or the former Yugoslav Republic of Macedonia for reasons related solely to their transport.
5. For goods introduced into the customs territory of the Community and carried directly from one of the French overseas departments to another part of the customs territory of the Community or vice versa, the place of introduction to be taken into consideration shall be the place referred to in paragraphs 1 and 2 situated in that part of the customs territory of the Community from which the goods came, if they were unloaded or transhipped there and this was certified by the customs authorities.
6. When the conditions specified at paragraphs 2, 3 and 5 are not fulfilled, the place of introduction to be taken into consideration shall be the place specified in paragraph 1 situated in that part of the customs territory of the Community to which the goods are consigned.
CHAPTER 4
Provisions concerning transport costs
Article 164
In applying Article 32 (1) (e) and 33 (a) of the Code:
(a) where goods are carried by the same mode of transport to a point beyond the place of introduction into the customs territory of the Community, transport costs shall be assessed in proportion to the distance covered outside and inside the customs territory of the Community, unless evidence is produced to the customs authorities to show the costs that would have been incurred under a general compulsory schedule of freight rates for the carriage of the goods to the place of introduction into the customs territory of the Community;
(b) where goods are invoiced at a uniform free domicile price which corresponds to the price at the place of introduction, transport costs within the Community shall not be deducted from that price. However, such deduction shall be allowed if evidence is produced to the customs authorities that the free-frontier price would be lower than the uniform free domicile price;
(c) where transport is free or provided by the buyer, transport costs to the place of introduction, calculated in accordance with the schedule of freight rates normally applied for the same modes of transport, shall be included in the customs value.
Article 165
1. All postal charges levied up to the place of destination in respect of goods sent by post shall be included in the customs value of these goods, with the exception of any supplementary postal charge levied in the country of importation.
2. No adjustment to the declared value shall, however, be made in respect of such charges in determining the value of consignments of a non-commercial nature.
3. Paragraphs 1 and 2 are not applicable to goods carried by the express postal services known as EMS-Datapost (in Denmark, EMS-Jetpost, in Germany, EMS-Kurierpostsendungen, in Italy, CAI-Post).
Article 166
The air transport costs to be included in the customs value of goods shall be determined by applying the rules and percentages shown in Annex 25.
▼M21 —————
CHAPTER 6
Provisions concerning rates of exchange
Article 168
►C2 For the purposes of Articles 169 to 172 ◄ of this chapter:
(a) ‘rate recorded’ shall mean:
— the latest selling rate of exchange recorded for commercial transactions on the most representative exchange market or markets of the Member State concerned, or
— some other description of a rate of exchange so recorded and designated by the Member State as the ‘rate recorded’ provided that it reflects as effectively as possible the current value of the currency in question in commercial transactions;
(b) ‘published’ shall mean made generally known in a manner designated by the Member State concerned;
(c) ‘currency’ shall mean any monetary unit used as a means of settlement between monetary authorities or on the international market.
Article 169
1. Where factors used to determine the customs value of goods are expressed at the time when that value is determined in a currency other than that of the Member State where the valuation is made, the rate of exchange to be used to determine that value in terms of the currency of the Member State concerned shall be the rate recorded on the second-last Wednesday of a month and published on that or the following day.
2. The rate recorded on the second-last Wednesday of a month shall be used during the following calendar month unless it is superseded by a rate established under Article 171.
3. Where a rate of exchange is not recorded on the second-last Wednesday indicated in paragraph 1, or, if recorded, is not published on that or the following day, the last rate recorded for the currency in question published within the preceding 14 days shall be deemed to be the rate recorded on that Wednesday.
Article 170
Where a rate of exchange cannot be established under the provisions of Article 169, the rate of exchange to be used for the application of Article 35 of the Code shall be designated by the Member State concerned and shall reflect as effectively as possible the current value of the currency in question in commercial transactions in terms of the currency of that Member State.
Article 171
1. Where a rate of exchange recorded on the last Wednesday of a month and published on that or the following day differs by 5 % or more from the rate established in accordance with Article 169 for entry into use the following month, it shall replace the latter rate from the first Wednesday of that month as the rate to be applied for the application of Article 35 of the Code.
2. Where in the course of a period of application as referred to in the preceding provisions, a rate of exchange recorded on a Wednesday and published on that or the following day differs by 5 % or more from the rate being used in accordance with this Chapter, it shall replace the latter rate and enter into use on the Wednesday following as the rate to be used for the application of Article 35 of the Code. The replacement rate shall remain in use for the remainder of the current month, provided that this rate is not superseded due to operation of the provisions of the first sentence of this paragraph.
3. Where, in a Member State, a rate of exchange is not recorded on a Wednesday or, if recorded, is not published on that or the following day, the rate recorded shall, for the application in that Member State of paragraphs 1 and 2, be the rate most recently recorded and published prior to that Wednesday.
Article 172
When the customs authorities of a Member State authorize a declarant to furnish or supply at a later date certain details concerning the declaration for free circulation of the goods in the form of a periodic declaration, this authorization may, at the declarant's request, provide that a single rate be used for conversion into that Member State's currency of elements forming part of the customs value as expressed in a particular currency. In this case, the rate to be used shall be the rate, established in accordance with this Chapter, which is applicable on the first day of the period covered by the declaration in question.
CHAPTER 7
Simplified procedures for certain perishable goods
▼M27 —————
CHAPTER 8
Declarations of particulars and documents to be furnished
Article 178
1. Where it is necessary to establish a customs value for the purposes of Articles 28 to 36 of the Code, a declaration of particulars relating to customs value (value declaration) shall accompany the customs entry made in respect of the imported goods. The value declaration shall be drawn up on a form D.V. 1 corresponding to the specimen in Annex 28, supplemented where appropriate by one or more forms D.V. 1 bis corresponding to the specimen in Annex 29.
2. The value declaration provided for in paragraph 1 shall be made only by a person established in the Community and in possession of the relevant facts.
The second indent of Article 64(2)(b) and Article 64(3) of the Code shall apply mutatis mutandis.
3. The customs authorities may waive the requirement of a declaration on the form referred to in paragraph 1 where the customs value of the goods in question cannot be determined under the provisions of Article 29 of the Code. In such cases the person referred to in paragraph 2 shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value under another Article of the said Code; and such other information shall be supplied in such form and manner as may be prescribed by the customs authorities.
4. The lodging with a customs office of a declaration required by paragraph 1 shall, without prejudice to the possible application of penal provisions, be equivalent to the engagement of responsibility by the person referred to in paragraph 2 in respect of:
— the accuracy and completeness of the particulars given in the declaration,
— the authenticity of the documents produced in support of these particulars, and
— the supply of any additional information or document necessary to establish the customs value of the goods.
5. This Article shall not apply in respect of goods for which the customs value is determined under the simplified procedure system established in accordance with the provisions of Articles 173 to 177.
Article 179
1. Except where it is essential for the correct application of import duties, the customs authorities shall waive the requirement of all or part of the declaration provided for in Article 178 (1):
(a) where the customs value of the imported goods in a consignment does not exceed ►M21 EUR 10 000 ◄ , provided that they do not constitute split or multiple consignments from the same consignor to the same consignee; or
(b) where the importations involved are of a non-commercial nature; or
(c) where the submission of the particulars in question is not necessary for the application of the Customs Tariff of the European Communities or where the customs duties provided for in the Tariff are not chargeable pursuant to specific customs provisions.
2. The amount in ecu referred to in paragraph 1 (a) shall be converted in accordance with Article 18 of the Code. The customs authorities may round-off upwards or downwards the sum arrived at after conversion.
The customs authorities may maintain unamended the exchange value in national currency of the amount determined in ecu if, at the time of the annual adjustment provided for in Article 18 of the Code, the conversion of this amount, before the rounding-off provided for in this paragraph, leads to an alteration of less than 5 % in the exchange value expressed in national currency or to a reduction thereof.
3. In the case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions, the customs authorities may waive the requirement that all particulars under Article 178 (1) be furnished in support of each customs declaration, but shall require them whenever the circumstances change and at least once every three years.
4. A waiver granted under this Article may be withdrawn and the submission of a D.V. 1 may be required where it is found that a condition necessary to qualify for that waiver was not or is no longer met.
Article 180
Where computerized systems are used, or where the goods concerned are the subject of a general, periodic or recapitulative declaration, the customs authorities may authorize variations in the form of presentation of data required for the determination of customs value.
Article 181
1. The person referred to in Article 178 (2) shall furnish the customs authorities with a copy of the invoice on the basis of which the value of the imported goods is declared. Where the customs value is declared in writing this copy shall be retained by the customs authorities.
2. In the case of written declarations of the customs value, when the invoice for the imported goods is made out to a person established in a Member State other than that in which the customs value is declared, the declarant shall furnish the customs authorities with two copies of the invoice. One of these copies shall be retained by the customs authorities; the other, bearing the stamp of the office in question and the serial number of the declaration at the said customs office shall be returned to the declarant for forwarding to the person to whom the invoice is made out.
3. The customs authorities may extend the provisions of paragraph 2 to cases where the person to whom the invoice is made out is established in the Member State in which the customs value is declared.
Article 181a
1. The customs authorities need not determine the customs valuation of imported goods on the basis of the transaction value method if, in accordance with the procedure set out in paragraph 2, they are not satisfied, on the basis of reasonable doubts, that the declared value represents the total amount paid or payable as referred to in Article 29 of the Code.
2. Where the customs authorities have the doubts described in paragraph 1 they may ask for additional information in accordance with Article 178 (4). If those doubts continue, the customs authorities must, before reaching a final decision, notify the person concerned, in writing if requested, of the grounds for those doubts and provide him with a reasonable opportunity to respond. A final decision and the grounds therefor shall be communicated in writing to the person concerned.
TITLE VI
INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY
CHAPTER 1
Examination of the goods and taking of samples by the person concerned
Article 182
1. Permission to examine the goods under Article 42 of the Code shall be granted to the person empowered to assign the goods a customs-approved treatment or use at his oral request, unless the customs authorities consider, having regard to the circumstances, that a written request is required.
The taking of samples may be authorized only at the written request of the person concerned.
2. A written request as referred to in paragraph 1 shall be signed by the person concerned and lodged with the relevant customs authorities. It shall include the following particulars:
— name and address of the applicant,
— the location of the goods,
— number of the summary declaration, where it has already been presented, save where the customs office undertakes to enter such information, or indication of the previous customs procedure, or the particulars for identifying the means of transport on which the goods are located,
— all other particulars necessary for identifying the goods.
The customs authorities shall indicate their authorization on the request presented by the person concerned. Where the request is for the taking of samples, the said authorities shall indicate the quantity of goods to be taken.
3. Prior examination of goods and the taking of samples shall be carried out under the supervision of the customs authorities, which shall specify the procedures to be followed in each particular case.
The person concerned shall bear the risk and the cost of unpacking, weighing, repacking and any other operation involving the goods. He shall also pay any costs in connection with analysis.
4. The samples taken shall be the subject of formalities with a view to assigning them a customs-approved treatment or use. Where examination of the samples results in their destruction or irretrievable loss, no debt shall be deemed to have been incurred. Article 182 (5) of the Code shall apply to waste and scrap.
CHAPTER 2
Summary declaration
Article 183
1. The summary declaration shall be signed by the person making it.
2. The summary declaration shall be endorsed by the customs authorities and retained by them for the purpose of verifying that the goods to which it relates are assigned a customs-approved treatment or use within the period laid down in Article 49 of the Code.
3. The summary declaration for goods which have been moved under a transit procedure before being presented to customs shall take the form of the copy of the transit document intended for the customs office of destination.
4. The customs authorities may allow the summary declaration to be made in computerized form. In that case, the rules laid down ►M1 in paragraphs 1 and 2 ◄ shall be adapted accordingly.
Article 184
1. Goods covered by a summary declaration which have not been unloaded from the means of transport carrying them shall be re-presented intact by the person referred to in Article 183 (1) whenever the customs authorities so require, until such time as the goods in question are assigned a customs-approved treatment or use.
2. Any person who holds goods after they have been unloaded in order to move or store them shall become responsible for compliance with the obligation to re-present all the goods intact at the request of the customs authorities.
CHAPTER 3
Temporary storage
Article 185
1. Where the places referred to in Article 51 (1) of the Code have been approved on a permanent basis for the placing of goods in temporary storage, such places shall be called ‘temporary storage facilities’.
2. In order to ensure the application of customs rules, the customs authorities may, where they do not themselves manage the temporary storage facility, require that:
(a) temporary storage facilities be double-locked, one key being held by the said customs authorities;
(b) the person operating the temporary storage facility keep stock accounts which enable the movements of goods to be traced.
Article 186
Goods shall be placed in a temporary storage facility on the basis of the summary declaration. However, the customs authorities may require the lodging of a specific declaration made out on a form corresponding to the model they have determined.
Article 187
Without prejudice to Article 56 of the Code or to the provisions applicable to the sale of goods by the customs authorities, the person who has made the summary declaration or, where such a declaration has not yet been lodged, the persons referred to in Article 44 (2) of the Code, shall be responsible for giving effect to the measures taken by the customs authorities pursuant to Article 53 (1) of the Code and for bearing the costs of such measures.
▼M1 —————
CHAPTER 4
Special provisions applicable to goods consigned by sea or air
Section 1
General provision
Article 189
Where goods are brought into the customs territory of the Community from a third country by sea or air and are consigned under cover of a single transport document by the same mode of transport, without transhipment, to another port or airport in the Community, they shall be presented to customs, within the meaning of Article 40 of the Code, only at the port or airport where they are unloaded or transhipped.
Section 2
Special provisions applicable to the cabin baggage and hold baggage of travellers
Article 190
For the purposes of this section:
(a) Community airport means any airport situated in Community customs territory;
(b) international Community airport means any Community airport which, having been so authorized by the competent authorities, is approved for air traffic with third countries;
(c) intra-Community flight means the movement of an aircraft between two Community airports, without any stopovers, which does not start from or end at a non-Community airport;
(d) Community port means any sea port situated in Community customs territory;
(e) intra-Community sea crossing means the movement between two Community ports without any intermediate calls, of a vessel plying regularly between two or more specified Community ports;
(f) pleasure craft means private boats intended for journeys whose itinerary depends on the wishes of the user;
(g) tourist or business aircraft means private aircraft intended for journeys whose itinerary depends on the wishes of the user;
(h) baggage means all objects carried, by whatever means, by the person in the course of his journey.
Article 191
For the purposes of this section, in the case of air travel, baggage shall be considered as:
— hold baggage if it has been checked in at the airport of departure and is not accessible to the person during the flight nor, where relevant, during the stopovers referred to in Articles 192 (1) and (2) and 194 (1) and (2) of this chapter,
— cabin baggage if the person takes it into the cabin of the aircraft.
Article 192
Any controls and any formalities applicable to:
1. the cabin and hold baggage of persons taking a flight in an aircraft which comes from a non-Community airport and which, after a stopover at a Community airport, continues to another Community airport, shall be carried out at this last airport provided it is an international Community airport; in this case, baggage shall be subject to the rules applicable to the baggage of persons coming from a third country when the person carrying such baggage cannot prove the Community status of the goods contained therein to the satisfaction of the competent authorities;
2. the cabin and hold baggage of persons taking a flight in an aircraft which stops over at a Community airport before continuing to a non-Community airport, shall be carried out at the airport of departure provided it is an international Community airport; in this case, cabin baggage may be subject to control at the Community airport where the aircraft stops over, in order to ascertain that the goods it contains conform to the conditions for free movement within the Community;
3. the baggage of persons using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a non-Community port shall be carried out at the port at which the baggage in question is loaded or unloaded as the case may be.
Article 193
Any controls and any formalities applicable to the baggage of persons on board:
1. pleasure craft, shall be carried out in any Community port, whatever the origin or destination of these craft;
2. tourist or business aircraft, shall be carried out:
— at the first airport of arrival which must be an international Community airport, for flights coming from a non-Community airport, where the aircraft, after a stopover, continues to another Community airport,
— at the last international Community airport, for flights coming from a Community airport where the aircraft, after a stopover, continues to a non-Community airport.
Article 194
1. Where baggage arriving at a Community airport on board an aircraft coming from a non-Community airport is transferred at that Community airport, to another aircraft proceeding on an intra-Community flight:
— any controls and any formalities applicable to hold baggage shall be carried out at the airport of arrival of the intra-Community flight, provided the latter airport is an international Community airport,
— all controls on cabin baggage shall be carried out in the first international Community airport; additional controls may be carried out at the airport of arrival of an intra-Community flight, only in exceptional cases where they prove necessary following controls on hold baggage,
— controls on hold baggage may be carried out at the first Community airport only in exceptional cases where they prove necessary following controls on cabin baggage.
2. Where baggage is loaded at a Community airport onto an aircraft proceeding on an intra-Community flight for transfer at another Community airport, to an aircraft whose destination is a non-Community airport:
— any controls and any formalities applicable to hold baggage shall be carried out at the airport of departure of the intra-Community flight, provided that airport is an international Community airport,
— all controls on cabin baggage shall be carried out in the last international Community airport; prior controls on such baggage may be carried out in the airport of departure of an intra-Community flight only in exceptional cases where they prove necessary following controls on hold baggage,
— additional controls on hold baggage may be carried out in the last Community airport only in exceptional cases where they prove necessary following controls on cabin baggage.
3. Any controls and any formalities applicable to baggage arriving at a Community airport on board a scheduled or charter flight from a non-Community airport and transferred, at that Community airport, to a tourist or business aircraft proceeding on an intra-Community flight shall be carried out at the airport of arrival of the scheduled or charter flight.
4. Any controls and any formalities applicable to baggage loaded at a Community airport onto a tourist or business aircraft proceeding on an intra-Community flight for transfer, at another Community airport, to a scheduled or charter flight whose destination is a non-Community airport, shall be carried out at the airport of departure of the scheduled or charter flight.
5. The Member States may carry out controls at the international Community airport where the transfer of hold baggage takes place on baggage:
— coming from a non-Community airport and transferred in an international Community airport to an aircraft bound for an international airport in the same national territory,
— having been loaded on an aircraft in an international airport for transfer in another international airport in the same national territory to an aircraft bound for a non-Community airport.
Article 195
The Member States shall take the necessary measures to ensure that:
— on arrival, persons cannot transfer goods before controls have been carried out on the cabin baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91 ( 4 ),
— on departure, persons cannot transfer goods after controls have been carried out on the cabin baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91,
— on arrival, the appropriate arrangements have been made to prevent any transfer of goods before controls have been carried out on the hold baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91,
— on departure, the appropriate arrangements have been made to prevent any transfer of goods after controls have been carried out on the hold baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91.
Article 196
Hold baggage registered in a Community airport shall be identified by a tag affixed in the airport concerned. A specimen tag and the technical characteristics are shown in Annex 30.
Article 197
Each Member State shall provide the Commission with a list of airports corresponding to the definition of ‘international Community airport’ given in Article 190 (b). The Commission shall publish this list in the Official Journal of the European Communities, C Series.
TITLE VII
CUSTOMS DECLARATIONS - NORMAL PROCEDURE
CHAPTER 1
Customs declarations in writing
Section 1
General provisions
Article 198
1. Where a customs declaration covers two or more articles, the particulars relating to each article shall be regarded as constituting a separate declaration.
2. Component parts of industrial plant coming under a single CN Code shall be regarded as constituting a single item of goods.
Article 199
◄
1. Without prejudice to the possible application of penal provisions, the lodging with a customs office of a declaration signed by the declarant or his representative shall render him responsible under the provisions in force for:
— the accuracy of the information given in the declaration,
— the authenticity of the documents attached,
— and
— compliance with all the obligations relating to the entry of the goods in question under the procedure concerned.
2. Where the declarant uses data-processing systems to produce his customs declarations, the customs authorities may provide that the handwritten signature may be replaced by another identification technique which may be based on the use of codes. This facility shall be granted only if the technical and administrative conditions laid down by the customs authorities are complied with.
The customs authorities may also provide that declarations produced using customs data-processing systems may be directly authenticated by those systems, in place of the manual or mechanical application of the customs office stamp and the signature of the competent official.
3. Under the conditions and in the manner which they shall determine, the customs authorities may allow some of the particulars of the written declaration referred to in Annex 37 to be replaced by sending these particulars to the customs office designated for that purpose by electronic means, where appropriate in coded form.
Article 200
Documents accompanying a declaration shall be kept by the customs authorities unless the said authorities provide otherwise or unless the declarant requires them for other operations. In the latter case the customs authorities shall take the necessary steps to ensure that the documents in question cannot subsequently be used except in respect of the quantity or value of goods for which they remain valid.
Article 201
1. The customs declaration shall be lodged at one of the following customs offices:
(a) the customs office responsible for the place where the goods were or are to be presented to customs in accordance with the customs rules;
(b) the customs office responsible for supervising the place where the exporter is established or where the goods are packed or loaded for export shipment, except in cases provided for in Articles 789, 790, 791 and 794.
The customs declaration may be lodged as soon as the goods are presented or available to the customs authorities for control.
2. The customs authorities may allow the customs declaration to be lodged before the declarant is in a position to present the goods, or make them available for control, at the customs office where the customs declaration is lodged or at another customs office or place designated by the customs authorities.
The customs authorities may set a time limit, to be determined according to the circumstances, within which the goods shall be presented or made available. If the goods are not presented or made available within this time limit, the customs declaration shall be deemed not to have been lodged.
The customs declaration may be accepted only after the goods in question have been presented to the customs authorities or have, to the satisfaction of the customs authorities, been made available for control.
Article 202
1. The declaration shall be lodged with the competent customs office during the days and hours appointed for opening.
However, the customs authorities may, at the request of the declarant and at his expense, authorize the declaration to be lodged outside the appointed days and hours.
2. Any declaration lodged with the officials of a customs office in any other place duly designated for that purpose by agreement between the customs authorities and the person concerned shall be considered to have been lodged in the said office.
Article 203
The date of acceptance of the declaration shall be noted thereon.
Article 204
The customs authorities may allow or require the corrections referred to in Article 65 of the Code to be made by the lodging of a new declaration intended to replace the original declaration. In that event, the relevant date for determination of any duties payable and for the application of any other provisions governing the customs procedure in question shall be the date of the acceptance of the original declaration.
Section 2
Forms to be used
Article 205
1. The official model for written declarations to customs by the normal procedure, for the purposes of placing goods under a customs procedure or re-exporting them in accordance with Article 182 (3) of the Code, shall be the Single Administrative Document.
2. Other forms may be used for this purpose where the provisions of the customs procedure in question permit.
3. The provisions of paragraphs 1 and 2 shall not preclude:
— waiver of the written declaration prescribed in Articles 225 to 236 for release for free circulation, export or temporary importation,
— waiver by the Member States of the form referred to in paragraph 1 where the special provisions laid down in Articles 237 and 238 with regard to consignments by letter or parcel-post apply,
— use of special forms to facilitate the declaration in specific cases, where the customs authorites (SIC! authorities) so permit,
— waiver by the Member States of the form referred to in paragraph 1 in the case of existing or future agreements or arrangements concluded between the administrations of two or more Member States with a view to greater simplification of formalities in all or part of the trade between those Member States,
— use by the persons concerned of loading lists for the completion of Community transit formalities in the case of consignments composed of more than one kind of goods,
— printing of export, transit or import declarations and documents certifying the Community status of goods not being moved under internal Community transit procedure by means of official or private-sector data-processing systems, if necessary on plain paper, on conditions laid down by the Member States,
— provision by the Member States to the effect that where a computerized declaration-processing system is used, the declaration, within the meaning of paragraph 1, may take the form of the Single Administrative Document printed out by that system.
▼M1 —————
5. Where in Community legislation, reference is made to an export, re-export or import declaration or a declaration placing goods under another customs procedure, Member States may not require any administrative documents other than those which are:
— expressly created by Community acts or provided for by such acts,
— required under the terms of international conventions compatible with the Treaty,
— required from operators to enable them to qualify, at their request, for an advantage or specific facility,
— required, with due regard for the provisions of the Treaty, for the implementation of specific regulations which cannot be implemented solely by the use of the document referred to in paragraph 1.
Article 206
The Single Administrative Document form shall, where necessary, also be used during the transitional period laid down in the Act of Accession of Spain and Portugal in connection with trade between the Community as constituted on 31 December 1985 and Spain or Portugal and between those two last-mentioned Member States in goods still liable to certain customs duties and charges having equivalent effect or which remain subject to other measures laid down by the Act of Accession.
For the purposes of the first paragraph, copy 2 or where applicable copy 7 of the forms used for trade with Spain and Portugal or trade between those Member States shall be destroyed.
It shall also be used in trade in Community goods between parts of the customs territory of the Community to which the provisions of Council Directive 77/388/EEC ( 5 ) apply and parts of that territory where those provisions do not apply, or in trade between parts of that territory where those provisions do not apply.
Article 207
Without prejudice to Article 205 (3), the customs administrations of the Member States may in general, for the purpose of completing export or import formalities, dispense with the production of one or more copies of the Single Administrative Document intended for use by the authorities of that Member State, provided that the information in question is available on other media.
Article 208
1. The Single Administrative Document shall be presented in subsets containing the number of copies required for the completion of formalities relating to the customs procedure under which the goods are to be placed.
2. Where the Community transit procedure or the common transit procedure is preceded or followed by another customs procedure, a subset containing the number of copies required for the completion of formalities relating to the transit procedure and the preceding or following procedure may be presented.
3. The subsets referred to in paragraphs 1 and 2 shall be taken from:
— either the full set of eight copies, in accordance with the specimen contained in Annex 31,
— or, particularly in the event of production by means of a computerized system for processing declarations, two successive sets of four copies, in accordance with the specimen contained in Annex 32.
4. Without prejudice to Articles 205 (3), 222 to 224 or 254 to 289, the declaration forms may be supplemented, where appropriate, by one or more continuation forms presented in subsets containing the declaration copies needed to complete the formalities relating to the customs procedure under which the goods are to be placed. Those copies needed in order to complete the formalities relating to preceding or subsequent customs procedures may be attached where appropriate.
The continuation subsets shall be taken from:
— either a set of eight copies, in accordance with the specimen contained in Annex 33,
— ►C1 or two sets of four copies ◄ , in accordance with the specimen contained in Annex 34.
The continuation forms shall be an integral part of the Single Administrative Document to which they relate.
5. By way of derogation from paragraph 4, the customs authorities may provide that continuation forms shall not be used where a computerized system is used to produce such declarations.
Article 209
1. Where Article 208 (2) is applied, each party involved shall be liable only as regards the particulars relating to the procedure for which he applied as declarant, principal or as the representative of one of these.
2. For the purposes of paragraph 1, where the declarant uses a Single Administrative Document issued during the preceding customs procedure, he shall be required, prior to lodging his declaration, to verify the accuracy of the existing particulars for the boxes for which he is responsible and their applicability to the goods in question and the procedure applied for, and to supplement them as necessary.
In the cases referred to in the first subparagraph, the declarant shall immediately inform the customs office where the declaration is lodged of any discrepancy found between the goods in question and the existing particulars. In this case the declarant shall then draw up his declaration on fresh copies of the Single Administrative Document.
Article 210
Where the Single Administrative Document is used to cover several successive customs procedures, the customs authorities shall satisfy themselves that the particulars given in the declarations relating to the various procedures in question all agree.
Article 211
The declaration must be drawn up in one of the official languages of the Community which is acceptable to the customs authorities of the Member State where the formalities are carried out.
If necessary, the customs authorities of the Member State of destination may require from the declarant or his representative in that Member State a translation of the declaration into the official language or one of the official languages of the latter. The translation shall replace the corresponding particulars in the declaration in question.
By way of derogation from the preceding subparagraph, the declaration shall be drawn up in an official language of the Community acceptable to the Member State of destination in all cases where the declaration in the latter Member State is made on copies other than those initially presented to the customs office of the Member State of departure.
Article 212
1. The Single Administrative Document must be completed in accordance with the explanatory note in Annex 37 and any additional rules laid down in other Community legislation.
2. The customs authorities shall ensure that users have ready access to copies of the explanatory note referred to in paragraph 1.
3. The customs administrations of each Member State may, if necessary, supplement the explanatory note.
4. The Member States shall notify the Commission of the list of particulars they require for each of the procedures referred to in Annex 37. The Commission shall publish the list of those particulars.
Article 213
The codes to be used in completing the forms referred to in Article 205 (1) are listed in Annex 38.
The Member States shall notify the Commission of the list of national codes used for boxes 37 (second subdivision), 44 and 47 (first subdivision). The Commission shall publish the list of those codes.
Article 214
In cases where the rules require supplementary copies of the form referred to in Article 205 (1), the declarant may use additional sheets or photocopies of the said form for this purpose.
Such additional sheets or photocopies must be signed by the declarant, presented to the customs authorities and endorsed by the latter under the same conditions as the Single Administrative Document. They shall be accepted by the customs authorities as if they were original documents provided that their quality and legibility are considered satisfactory by the said authorities.
Article 215
1. The forms referred to in Article 205 (1) shall be printed on self-copying paper dressed for writing purposes and weighing at least 40 g/m2. The paper must be sufficiently opaque for the information on one side not to affect the legibility of the information on the other side and its strength should be such that in normal use it does not easily tear or crease.
The paper shall be white for all copies. However, on the copies used for Community transit ►M19 (1, 4 and 5) ◄ , boxes 1 (first and third subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background.
The forms shall be printed in green ink.
2. The boxes are based on a unit of measurement of one tenth of an inch horizontally and one sixth of an inch vertically. The subdivisions are based on a unit of measurement of one-tenth of an inch horizontally.
3. A colour marking of the different copies shall be effected in the following manner:
(a) on forms conforming to the specimens shown in Annexes 31 and 33:
— copies 1, 2, 3 and 5 shall have at the right hand edge a continuous margin, coloured respectively red, green, yellow and blue,
— copies 4, 6, 7 and 8 shall have at the right hand edge a broken margin coloured respectively blue, red, green and yellow;
(b) on forms conforming to the specimens shown in Annexes 32 and 34, copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edge a continuous margin and to the right of this a broken margin coloured respectively red, green, yellow and blue.
The width of these margins shall be approximately 3 mm. The broken margin shall comprise a series of squares with a side measurement of 3 mm each one separated by 3 mm.
4. The copies on which the particulars contained in the forms shown in Annexes 31 and 33 must appear by a self-copying process are shown in Annex 35.
The copies on which the particulars contained in the forms shown in Annexes 32 and 34 must appear by a self-copying process are shown in Annex 36.
5. The forms shall measure 210 × 297 mm with a maximum tolerance as to length of 5 mm less and 8 mm more.
6. The customs administrations of the Member States may require that the forms show the name and address of the printer or a mark enabling the printer to be identified. They may also make the printing of the forms conditional on prior technical approval.
Section 3
Particulars required according to the customs procedure concerned
Article 216
The list of boxes to be used for declarations for placing goods under a particular customs procedure using the single administrative document is set out in Annex 37.
Article 217
The particulars required when one of the forms referred to in Article 205 (2) is used depend on the form in question. They shall be supplemented where appropriate by the provisions relating to the customs procedure in question.
Section 4
Documents to accompany the customs declaration
Article 218
1. The following documents shall accompany the customs declaration for release for free circulation:
(a) the invoice on the basis of which the customs value of the goods is declared, as required under Article 181;
(b) where it is required under Article 178, the declaration of particulars for the assessment of the customs value of the goods declared, drawn up in accordance with the conditions laid down in the said Article;
(c) the documents required for the application of preferential tariff arrangements or other measures derogating from the legal rules applicable to the goods declared;
(d) all other documents required for the application of the provisions governing the release for free circulation of the goods declared.
2. The customs authorities may require transport documents or documents relating to the previous customs procedure, as appropriate, to be produced when the declaration is lodged.
Where a single item is presented in two or more packages, they may also require the production of a packing list or equivalent document indicating the contents of each package.
3. Where goods qualify for the flat rate of duty referred to in Section II (D) of the preliminary provisions of the combined nomenclature or where goods qualify for relief from import duties, the documents referred to in paragraph 1 (a), (b) and (c) need not be required unless the customs authorities consider it necessary for the purposes of applying the provisions governing the release of the goods in question for free circulation.
Article 219
1. The transit declaration shall be accompanied by the transport document. The office of departure may dispense with the presentation of this document at the time of completion of the formalities. However, the transport document shall be presented at the request of the customs office or any other competent authority in the course of transport.
2. Without prejudice to any applicable simplification measures, the customs document of export/dispatch or re-exportation of the goods from the customs territory of the Community or any document of equivalent effect shall be presented to the office of departure with the transit declaration to which it relates.
3. The customs authorities may, where appropriate, require production of the document relating to the preceding customs procedure.
Article 220
1. Without prejudice to specific provisions, the documents to accompany the declaration of entry for a customs procedure with economic impact, shall be as follows:
(a) for the customs warehousing procedure:
— type D; the documents laid down in Article 218 (1) (a) and (b),
— other than type D; no documents;
(b) for the inward-processing procedure:
— drawback system; the documents laid down in Article 218 (1),
— suspension system; the documents laid down in Article 218 (1) (a) and (b),
and, where appropriate, the written authorization for the customs procedure in question or a copy of the application for authorization where ►M20 Article 508(1) ◄ applies;
(c) for processing under customs control the documents laid down in Article 218 (1) (a) and (b), and, where appropriate, the written authorization for the customs procedure in question ►M20 or a copy of the application for authorisation where Article 508(1) applies ◄ ;
(d) for the temporary importation procedure:
— with partial relief from import duties; the documents laid down in Article 218 (1),
— with total relief from import duties; the documents laid down in Article 218 (1) (a) and (b),
and, where appropriate, the written authorization for the customs procedure in question ►M20 or a copy of the application for authorisation where Article 508(1) applies ◄ ;
(e) for the outward-processing procedures, the documents laid down in Article 221 (1) and, where appropriate, the written authorization of the procedure or a copy of the application for authorization where ►M20 Article 508(1) ◄ applies.
2. Article 218 (2) shall apply to declarations of entry for any customs procedure with economic impact.
3. The customs authorities may allow the written authorization of the procedure or a copy of the application for authorization to be kept at their disposal instead of accompanying the declaration.
Article 221
1. The export or re-export declaration shall be accompanied by all documents necessary for the correct application of export duties and of the provisions governing the export of the goods in question.
2. Article 218 (2) shall apply to export or re-export declarations.
CHAPTER 2
Customs declarations made using a data-processing technique
Article 222
1. Where the customs declaration is made by a data-processing technique, the particulars of the written declaration referred to in Annex 37 shall be replaced by sending to the customs office designated for that purpose, with a view to their processing by computer, data in codified form or data made out in any other form specified by the customs authorities and corresponding to the particulars required for written declarations.
2. A customs declaration made by EDI shall be considered to have been lodged when the EDI message is received by the customs authorities.
Acceptance of a customs declaration made by EDI shall be communicated to the declarant by means of a response message containing at least the identification details of the message received and/or the registration number of the customs declaration and the date of acceptance.
3. Where the customs declaration is made by EDI, the customs authorities shall lay down the rules for implementing the provisions laid down in Article 247.
4. Where the customs declaration is made by EDI, the release of the goods shall be notified to the declarant, indicating at least the identification details of the declaration and the date of release.
5. Where the particulars of the customs declaration are introduced into customs data-processing systems, paragraphs 2, 3 and 4 shall apply mutatis mutandis.
Article 223
Where a paper copy of the customs declaration is required for the completion of other formalities, this shall, at the request of the declarant, be produced and authenticated, either by the customs office concerned, or in accordance with the second subparagraph of Article 199 (2).
Article 224
Under the conditions and in the manner which they shall determine, the customs authorities may authorize the documents required for the entry of goods for a customs procedure to be made out and transmitted by electronic means.
CHAPTER 3
Customs declarations made orally or by any other act
Section 1
Oral declarations
Article 225
Customs declarations may be made orally for the release for free circulation of the following goods:
(a) goods of a non-commercial nature:
— contained in travellers' personal luggage, or
— sent to private individuals, or
— in other cases of negligible importance, where this is authorized by the customs authorities;
(b) goods of a commercial nature provided:
— the total value per consignment and per declarant does not exceed the statistical threshold laid down in the Community provisions in force, and
— the consignment is not part of a regular series of similar consignments, and
— the goods are not being carried by an independent carrier as part of a larger freight movement;
(c) the goods referred to in Article 229, where these qualify for relief as returned goods;
(d) the goods referred to in Article 230 (b) and (c).
Article 226
Customs declarations may be made orally for the export of:
(a) goods of a non-commercial nature:
— contained in travellers' personal luggage, or
— sent by private individuals;
(b) the goods referred to in Article 225 (b);
(c) the goods referred to in Article 231 (b) and (c);
(d) other goods in cases of negligible economic importance, where this is authorized by the customs authorities.
Article 227
1. The customs authorities may provide that Articles 225 and 226 shall not apply where the person clearing the goods is acting on behalf of another person in his capacity as customs agent.
2. Where the customs authorities are not satisfied that the particulars declared are accurate or that they are complete, they may require a written declaration.
Article 228
Where goods declared to customs orally in accordance with Articles 225 and 226 are subject to import or export duty the customs authorities shall issue a receipt to the person concerned against payment of the duty owing.
The receipt shall include at least the following information:
(a) a description of the goods which is sufficiently precise to enable them to be identified; this may include the tariff heading;
(b) the invoice value and/or quantity of the goods, as appropriate;
(c) a breakdown of the charges collected;
(d) the date on which it was made out;
(e) the name of the authority which issued it.
The Member States shall inform the Commission of any standard receipts introduced pursuant to this Article. The Commission shall forward any such information to the other Member States.
Article 229
1. Customs declarations may be made orally for the temporary importation of the following goods, in accordance with the conditions laid down in ►M20 Article 497(3), second subparagraph ◄ :
— animals for transhumance or grazing or for the performance of work or transport and other goods satisfying the conditions laid down in ►C8 Article 567, second subparagraph, point (a) ◄ ,
— packings referred to in Article 571(a), bearing the permanent, indelible markings of a person established outside the customs territory of the Community,
— radio and television production and broadcasting equipment and vehicles specially adapted for use for the above purpose and their equipment imported by public or private organizations establised (SIC! established) outside the customs territory of the Community and approved by the customs authorities issuing the authorization for the procedure to import such equipment and vehicles,
— instruments and apparatus necessary for doctors to provide assistance for patients awaiting an organ transplant pursuant to ►M20 Article 569 ◄ ;
(b) the goods referred to in Article 232;
(c) other goods, where this is authorized by the customs authorities.
2. The goods referred to in paragraph 1 may also be the subject of an oral declaration for re-exportation discharging a temporary importation procedure.
Section 2
Customs declarations made by any other act
Article 230
The following, where not expressly declared to customs, shall be considered to have been declared for release for free circulation by the act referred to in Article 233:
(a) goods of a non-commercial nature contained in travellers' personal luggage entitled to relief either under Chapter I, Title XI of Council Regulation (EEC) No 918/83 ( 6 ), or as returned goods;
(b) goods entitled to relief under Chapter I, Titles IX and X of Council Regulation (EEC) No 918/83;
(c) means of transport entitled to relief as returned goods;
(d) goods imported in the context of traffic of negligible importance and exempted from the requirement to be conveyed to a customs office in accordance with Article 38 (4) of the Code, provided they are not subject to import duty.
Article 231
The following, where not expressly declared to customs, shall be considered to have been declared for export by the act referred to in Article 233 (b):
(a) goods of a non-commercial nature not liable for export duty contained in travellers' personal luggage;
(b) means of transport registered in the customs territory of the Community and intended to be re-imported;
(c) goods referred to in Chapter II of Council Regulation (EEC) No 918/83;
(d) other goods in cases of negligible economic importance, where this is authorized by the customs authorities.
Article 232
1. The following, where not declared to customs in writing or orally, shall be considered to have been declared for temporary importation by the act referred to in Article 233, subject to Article 579:
(a) personal effects and goods for sports purposes imported by travellers in accordance with Article 563;
(b) the means of transport referred to in Articles 556 to 561;
(c) welfare materials for seafarers used on a vessel engaged in international maritime traffic pursuant to Article 564(a).
2. Where they are not declared to customs in writing or orally, the goods referred to in paragraph 1 shall be considered to have been declared for re-exportation discharging the temporary importation procedure by the act referred to in Article 233.
Article 233
►M6 1. ◄ For the purposes of Articles 230 to 232, the act which is considered to be a customs declaration may take the following forms:
(a) in the case of goods conveyed to a customs office or to any other place designated or approved in accordance with Article 38 (1) (a) of the Code:
— going through the green or ‘nothing to declare’ channel in customs offices where the two-channel system is in operation,
— going through a customs office which does not operate the two-channel system without spontaneously making a customs declaration;
— affixing a ‘nothing to declare’ sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national provisions;
(b) in the case of exemption from the obligation to convey goods to customs in accordance with the provisions implementing Article 38 (4) of the Code, in the case of export in accordance with Article 231 and in the case of re-exportation in accordance with Article 232 (2):
— the sole act of crossing the frontier of the customs territory of the Community.
2. Where goods covered by point (a) of Article 230, point (a) of Article 231, point (a) of Article 232 (1) or Article 232 (2) contained in a passenger's baggage are carried by rail unaccompanied by the passenger and are declared to customs without the passenger being present in person, the document referred to in Annex 38a may be used within the terms and limitations set out in it.
Article 234
1. Where the conditions of Articles 230 to 232 are fulfilled, the goods shall be considered to have been presented to customs within the meaning of Article 63 of the Code, the declaration to have been accepted and release to have been granted, at the time when the act referred to in Article 233 is carried out.
2. Where a check reveals that the act referred to in Article 233 has been carried out but the goods imported or taken out do not fulfil the conditions in Articles 230 to 232, the goods concerned shall be considered to have been imported or exported unlawfully.
Section 3
Provisions common to Sections 1 and 2
Articles 235
The provisions of Articles 225 to 232 shall not apply to goods in respect of which the payment of refunds or other amounts or the repayment of duties is sought, or which are subject to a prohibition or restriction or to any other special formality.
Article 236
For the purposes of Sections 1 and 2, ‘traveller’ means:
A. on import:
1. any person temporarily entering the customs territory of the Community, not normally resident there, and
2. any person returning to the customs territory of the Community where he is normally resident, after having been temporarily in a third country;
B. on export:
1. any person temporarily leaving the customs territory of the Community where he is normally resident, and
2. any person leaving the customs territory of the Community after a temporary stay, not normally resident there.
Section 4
Postal traffic
Article 237
1. The following postal consignments shall be considered to have been declared to customs:
A. for release for free circulation:
(a) at the time when they are introduced into the customs territory of the Community:
— postcards and letters containing personal messages only,
— braille letters,
— printed matter not liable for import duties, and
— all other consignments sent by letter or parcel post which are exempt from the obligation to be conveyed to customs in accordance with provisions pursuant to Article 38 (4) of the Code;
B. for export:
(a) at the time when they are accepted by the postal authorities, in the case of consignments by letter and parcel post which are not liable to export duties;
2. The consignee, in the cases referred to in paragraph 1A, and the consignor, in the cases referred to in paragraph 1B, shall be considered to be the declarant and, where applicable, the debtor. The customs authorities may provide that the postal administration shall be considered as the declarant and, where applicable, as the debtor.
3. For the purposes of paragraph 1, goods not liable to duty shall be considered to have been presented to customs within the meaning of Article 63 of the Code, the customs declaration to have been accepted and release granted:
(a) in the case of imports, when the goods are delivered to the consignee;
(b) in the case of exports, when the goods are accepted by the postal authorities.
4. Where a consignment sent by letter or parcel post which is not exempt from the obligation to be conveyed to customs in accordance with provisions pursuant to Article 38 (4) of the Code is presented without a ►M18 CN22 ◄ and/or ►M18 CN23 ◄ declaration or where such declaration is incomplete, the customs authorities shall determine the form in which the customs declaration is to be made or supplemented.
Article 238
Article 237 shall not apply:
— to consignments containing goods for commercial purposes of an aggregate value exceeding the statistical threshold laid down by the Community provisions in force; the customs authorities may lay down higher thresholds,
— to consignments containing goods for commercial purposes which form part of a regular series of like operations,
— where a customs declaration is made in writing, orally or using a data-processing technique,
— to consignments containing the goods referred to in Article 235.
TITLE VIII
EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS OFFICE AND OTHER MEASURES TAKEN BY THE CUSTOMS OFFICE
Article 239
1. The goods shall be examined in the places designated and during the hours appointed for that purpose by the customs authorities.
2. However, the customs authorities may, at the request of the declarant, authorize the examination of goods in places or during hours other than those referred to in paragraph 1.
Any costs involved shall be borne by the declarant.
Article 240
1. Where the customs authorities elect to examine goods they shall so inform the declarant or his representative.
2. Where they decide to examine a part of the goods only, the customs authorities shall inform the declarant or his representative which items they wish to examine. The customs authorities' choice shall be final.
Article 241
1. The declarant or the person designated by him to be present at the examination of the goods shall render the customs authorities the assistance required to facilitate their work. Should the customs authorities consider the assistance rendered unsatisfactory, they may require the declarant to designate another person able to give the necessary assistance.
2. Where the declarant refuses to be present at the examination of the goods or to designate a person able to give the assistance which the customs authorities consider necessary, the said authorities shall set a deadline for compliance, unless they consider that such an examination may be dispensed with.
If, on expiry of the deadline, the declarant has not complied with the requirements of the customs authorities, the latter, for the purpose of applying Article 75 (a) of the Code, shall proceed with the examination of the goods, at the declarant's risk and expense, calling if necessary on the services of an expert or any other person designated in accordance with the provisions in force.
3. The findings made by the customs authorities during the examination carried out under the conditions referred to in the preceding paragraph shall have the same validity as if the examination had been carried out in the presence of the declarant.
4. Instead of the measures laid down in paragraphs 2 and 3, the customs authorities shall have the option of deeming a declaration invalid where it is clear that the declarant's refusal to be present at the examination of the goods or to designate a person able to give the necessary assistance neither prevents, nor seeks to prevent, those authorities from finding that the rules governing the entry of the goods for the customs procedure concerned have been breached, and neither evades, nor seeks to evade, the provisions of Article 66 (1) or Article 80 (2) of the Code.
Article 242
1. Where the customs authorities decide to take samples, they shall so inform the declarant or his representative.
2. Samples shall be taken by the customs authorities themselves. However, they may ask that this be done under their supervision by the declarant or a person designated by him.
Samples shall be taken in accordance with the methods laid down in the provisions in force.
3. The quantities taken as samples should not exceed what is needed for analysis or more detailed examination, including possible check analysis.
Article 243
1. The declarant or the person designated by him to be present at the taking of samples shall render the customs authorities all the assistance needed to facilitate the operation.
2. Where the declarant refuses to be present at the taking of samples or to designate a person to attend, or where he fails to render the customs authorities all the assistance needed to facilitate the operation, the provisions of the second sentence of Article 241 (1) and of Article 241 (2), (3) and (4) shall apply.
Article 244
Where the customs authorities take samples for analysis or more detailed examination, they shall authorize the release of the goods in question without waiting for the results of the analysis or examination, unless there are other grounds for not doing so, and provided that, where a customs debt has been or is likely to be incurred, the duties in question have already been entered in the accounts and paid or secured.
Article 245
1. The quantities taken by the customs office as samples shall not be deducted from the quantity declared.
2. Where an export or outward processing declaration is concerned, the declarant shall be authorized, where circumstances permit, to replace the quantities of goods taken as samples by identical goods, in order to make up the consignment.
Article 246
1. Unless destroyed by the analysis or more detailed examination, the samples taken shall be returned to the declarant at his request and expense once they no longer need to be kept by the customs authorities, in particular after all the declarant's means of appeal against the decision taken by the customs authorities on the basis of the results of that analysis or more detailed examination have been exhausted.
2. Where the declarant does not ask for samples to be returned, they may either be destroyed or kept by the customs authorities. In specific cases, however, the customs authorities may require the declarant to remove any samples that remain.
Article 247
1. Where the customs authorities verify the declarations and accompanying documents or examine the goods, they shall indicate, at least in the copy of the declaration retained by the said authorities, or in a document attached thereto, the basis and results of any such verification or examination. In the case of partial examination of the goods, particulars of the consignment examined shall also be given.
Where appropriate, the customs authorities shall also indicate in the declaration that the declarant or his representative was absent.
2. Should the result of the verification of the declaration and accompanying documents or examination of the goods not be in accordance with the particulars given in the declaration, the customs authorities shall specify, at least in the copy of the declaration retained by the said authorities, or in a document attached thereto, the particulars to be taken into account for the purposes of the application of charges on the goods in question and, where appropriate, calculating any refunds or other amounts payable on exportation, and for applying the other provisions governing the customs procedure for which the goods are entered.
3. The findings of the customs authorities shall indicate, where appropriate, the means of identification adopted. They shall be dated and bear the particulars needed to identify the official issuing them.
4. Where the customs authorities neither verify the declaration nor examine the goods, they need not endorse the declaration or attached document referred to in paragraph 1.
Article 248
1. The granting of release shall give rise to the entry in the accounts of the import duties determined according to the particulars in the declaration. Where the customs authorities consider that the checks which they have undertaken ►C2 may enable an amount of import duties higher than that ◄ resulting from the particulars made in the declaration to be assessed, they shall further require the lodging of a security sufficient to cover the difference between the amount according to the particulars in the declaration and the amount which may finally be payable on the goods. However, the declarant may request the immediate entry in the accounts of the amount of duties to which the goods may ultimately be liable instead of lodging this security.
2. Where, on the basis of the checks which they have carried out, the customs authorities assess an amount of import duties different from the amount which results from the particulars in the declaration, the release of the goods shall give rise to the immediate entry in the accounts of the amount thus assessed.
3. Where the customs authorities have doubts about whether or not a prohibition or restriction applies and this cannot be resolved until the results of the checks the authorities have carried out are available, the goods in question cannot be released.
4. Notwithstanding paragraph 1, the customs authorities may refrain from taking security in respect of goods which are the subject of a drawing request on a tariff quota if they determine, at the time when the declaration for release for free circulation is accepted, that the tariff quota in question is non-critical within the meaning of Article 308c.
Article 249
1. The customs authorities shall determine the form of release, taking due account of the place in which the goods are located and of the special arrangements for their supervision.
2. Where the declaration is made in writing, a reference to the release and its date shall be made on the declaration or, where applicable, a document attached, and a copy shall be returned to the declarant.
Article 250
1. Where the customs authorities have been unable to grant release for one of the reasons specified in the second or third indent of Article 75 (a) of the Code, they shall give the declarant a time limit to regularize the situation of the goods.
2. Where, in the circumstances referred to in the second indent of Article 75 (a) of the Code, the declarant has not produced the requisite documents within the time limit referred to in paragraph 1, the declaration in question shall be deemed invalid and the customs office shall cancel it. The provisions of Article 66 (3) of the Code shall apply.
3. In the circumstances referred to in the third indent of Article 75 (a) of the Code, and without prejudice to any measures taken under the first subparagraph of Article 66 (1) or Article 182 of the Code, where the declarant has neither paid nor guaranteed the duties due within the time limit referred to in paragraph 1, the customs authorities may start the preliminary formalities for the sale of the goods. In this case the goods shall be sold unless the requisite conditions have been fulfilled in the interim, if necessary by forced sale where the law of the Member State of the authorities in question so permits. The customs authorities shall inform the declarant thereof.
The customs authorities may, at the risk and expense of the declarant, transfer the goods in question to special premises under their supervision.
Article 251
By way of derogation from Article 66 (2) of the Code, a customs declaration may be invalidated after the goods have been released, as provided below:
1. where it is established that the goods have been declared in error for a customs procedure entailing the payment of import duties instead of being placed under another customs procedure, the customs authorities shall invalidate the declaration if a request to that effect is made within three months of the date of acceptance of the declaration provided that:
— any use of the goods has not contravened the conditions of the customs procedure under which they should have been placed,
— when the goods were declared, they were intended to be placed under another customs procedure, all the requirements of which they fulfilled, and
— the goods are immediately entered for the customs procedure for which they were actually intended.
The declaration placing the goods under the latter customs procedure shall take effect from the date of acceptance of the invalidated declaration.
The customs authorities may permit the three-month period to be exceeded in duly substantiated exceptional cases;
1a. Where it is established that the goods have been declared in error, instead of other goods, for a customs procedure entailing the obligation to pay import duties, the customs authorities shall invalidate the declaration if a request to that effect is made within three months of the date of acceptance of the declaration, provided that:
— the goods originally declared:
—(i) have not been used other than as authorized in their original status; and
(ii) have been restored to their original status;
— and that
— the goods which ought to have been declared for the customs procedure originally intended:
—(i) could, when the original declaration was lodged, have been presented to the same customs office: and
(ii) have been declared for the same customs procedure as that originally intended.
The customs authorities may allow the time limit referred to above to be exceeded in duly substantiated exceptional cases,
1b. in the case of mail order goods which are returned, the customs authorities shall invalidate the declarations of release for free circulation if a request to that effect is made within three months of the date of acceptance of the declaration, provided that the goods have been exported to the original supplier's address or to another address indicated by the said supplier;
1c. Where a retroactive authorisation is granted in accordance with:
— Article 294 for release for free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of the end-use of the goods, or
— Article 508 for a customs procedure with economic impact.
2. where the goods have been declared for export or for the outward processing procedure, the declaration shall be invalidated provided that:
(a) in the case of goods which are subject to export duty, to an application for the repayment of import duty, to refunds or other export amounts or to other special measures on export:
— the declarant provides the customs office of export with evidence that the goods have not left the customs territory of the Community,
— the declarant returns to the said office all copies of the customs declaration, together with any other documents issued to him on acceptance of the declaration,
— the declarant provides the customs office of export with evidence that any refunds and other amounts granted on the strength of the export declaration for the goods in question have been repaid or that the necessary measures have been taken by the departments concerned to ensure that they are not paid, and
— the declarant, in accordance with the provisions in force, complies with any other obligations laid down by the customs office of export to regularize the position of the goods.
— Invalidation of the declaration shall entail cancellation of any adjustments made on an export licence or advance-fixing certificate presented in support of the declaration.
— Where the goods declared for export are required to leave the customs territory of the Community by a specified time limit, failure to comply with that time limit shall entail invalidation of the relevant declaration;
(b) in the case of other goods:
(i) the customs office of export has been informed, in accordance with Article 792a, that the goods declared have not left the customs territory of the Community;
(ii) after a period of 90 days from the date of release of the goods for export, the goods have not left the customs territory of the Community, or sufficient evidence of such export cannot be provided in accordance with Article 792b(2).
3. In so far as the re-export of the goods entails the lodging of a declaration, (2) above shall apply mutatis mutandis.
4. Where Community goods have been placed under the customs warehousing procedure within the meaning of Article 98 (1) (b) of the Code, invalidation of the declaration of entry for that procedure may be requested and effected provided that the measures provided for in the relevant legislation in the event of failure to comply with the treatment or use prescribed have been taken.
If, on the expiry of the period laid down for the goods to remain under the customs warehousing procedure, no application has been made for their assignment to a treatment or use provided for in the relevant legislation, the customs authorities shall take the measures provided for in that legislation.
Article 252
Where the customs authorities sell Community goods in accordance with point (b) of Article 75 of the code, this shall be done in accordance with the procedures in force in the Member States.
TITLE IX
SIMPLIFIED PROCEDURES
CHAPTER 1
General provisions
Article 253
1. The procedure for incomplete declarations shall allow the customs authorities to accept, in a duly justified case, a declaration which does not contain all the particulars required, or which is not accompanied by all documents necessary for the customs procedure in question.
2. The simplified declaration procedure shall enable goods to be entered for the customs procedure in question on presentation of a simplified declaration with subsequent presentation of a supplementary declaration which may be of a general, periodic or ►C3 recapitulative ◄ nature, as appropriate.
3. The local clearance procedure shall enable the entry of goods for the customs procedure in question to be carried out at the premises of the person concerned or at other places designated or approved by the customs authorities.
Article 253a
Where a simplified procedure is applied using data-processing systems to produce customs declarations or using a data-processing technique, the provisions referred to in Articles 199 (2) and (3), 222, 223 and 224 shall apply mutatis mutandis.
CHAPTER 2
Declarations for release for free circulation
Section 1
Incomplete declarations
Article 254
Declarations for release for free circulation which the customs authorities may accept, at the declarant's request, without their containing some of the particulars referred to in Annex 37 shall contain at least the particulars referred to in boxes 1 (first and second subdivisions), 14, 21 (nationality), 31, 37, 40 and 54 of the single administrative document and:
— a description of the goods in terms that are sufficiently precise to enable the customs authorities to determine immediately and unambiguously the combined nomenclature heading or subheading concerned,
— where the goods are liable to ad valorem duties, their value for customs purposes, or, where it appears that the declarant is not in a position to declare this value, a provisional indication of value which is considered acceptable by the customs authorities, due account being taken in particular of the information available to the declarant,
— any further particulars considered necessary by the customs authorities in order to identify the goods, implement the provisions governing their release for free circulation and determine the amount of any security required before the goods may be released.
Article 255
1. Declarations for release for free circulation which the customs authorities may accept at the declarant's request without their being accompanied by certain of the necessary supporting documents shall be accompanied at least by those documents which must be produced before the goods declared can be released for free circulation.
2. By way of derogation from paragraph 1, a declaration not accompanied by one or more of the documents required before the goods can be released for free circulation may be accepted once it is established to the satisfaction of the customs authorities that:
(a) the document concerned exists and is valid;
(b) it could not be annexed to the declaration for reasons beyond the declarant's control;
(c) any delay in accepting the declaration would prevent the release of the goods for free circulation or make them liable to a higher rate of duty.
Data relating to missing documents shall in all cases be indicated in the declaration.
Article 256
1. The period allowed by the customs authorities to the declarant for the communication of particulars or production of documents missing at the time when the declaration was accepted may not exceed one month from the date of such acceptance.
In the case of a document required for the application of a reduced or zero rate of import duty, where the customs authorities have good reason to believe that the goods covered by the incomplete declaration may qualify for such reduced or zero rate of duty, a period longer than that provided for in the first subparagraph may, at the declarant's request, be granted for the production of the document, if justified in the circumstances. That period may not exceed four months from the date of acceptance of the declaration. It cannot be extended.
Where the missing particulars to be communicated or documents to be supplied concern customs value, the customs authorities may, where this proves absolutely necessary, set a longer time limit or extend the period previously set. The total period allowed shall take account of the prescribed periods in force.
2. Where a reduced or zero rate of import duty is applicable to goods released for free circulation within tariff quotas or, provided that the levying of normal import duties is not re-introduced, within tariff ceilings or other preferential tariff measures, the benefit of the tariff quota or preferential tariff measure shall only be granted after presentation to the customs authorities of the document on which the granting of the reduced or zero rate is conditional. The document must in any case be presented:
— before the tariff quota has been exhausted, or
— in other cases, before the date on which a Community measure re-introduces the levying of normal import duties.
3. Subject to paragraphs 1 and 2, the document on whose presentation the granting of the reduced or zero rate of import duty is conditional may be produced after the expiry date of the period for which the reduced or zero rate was set, provided the declaration in respect of the goods in question was accepted before that date.
Article 257
1. The customs authorities' acceptance of an incomplete declaration shall not prevent or delay the release of the goods thus declared, unless other grounds exist for so doing. Without prejudice to the provisions of Article 248, release shall take place in accordance with the conditions laid down in paragraphs 2 to 5 below.
2. Where the late production of particulars or of a supporting document missing at the time when a declaration is accepted cannot affect the amount of duties to which the goods covered by the said declaration are liable, the customs authorities shall immediately enter in the accounts the sum payable, calculated in the usual manner.
3. Where, pursuant to Article 254, a declaration contains a provisional indication of value, the customs authorities shall:
— enter immediately in the accounts the amount of duties determined on the basis of this indication,
— require, if necessary, the lodging of a security adequate to cover the difference between that amount and the amount to which the goods may ultimately be liable.
4. Where, in circumstances other than those referred to in paragraph 3, the late production of particulars or of a supporting document missing at the time when a declaration is accepted may affect the amount of duties to which the goods covered by the said declaration are liable:
(a) if late production of any missing particulars or document may lead to the application of duty at a reduced rate, the customs authorities shall:
— immediately enter in the accounts the import duties payable at the reduced rate,
— require the lodging of a security covering the difference between that sum and the sum which would be payable were the import duties on the goods in question calculated at the normal rate;
(b) if the late production of any missing particulars or document may lead to admission of the goods with total relief from duties, the customs authorities shall require the lodging of a security covering the amount which would be payable were the duties charged at the normal rate.
5. Without prejudice to any subsequent changes which may arise, particularly as a result of the final determination of the customs value, the declarant shall have the option, instead of lodging a security, of requesting the immediate entry in the accounts:
— where the second indent of paragraph 3 or the second indent of paragraph 4 (a) applies, of the amount of duties to which the goods may ultimately be liable, or
— where paragraph 4 (b) applies, of the amount of duties calculated at the normal rate.
Article 258
If, at the expiry of the period referred to in Article 256, the declarant has not supplied the details necessary for the final determination of the customs value of the goods, or has failed to provide the missing particulars or documents, the customs authorities shall immediately enter in the accounts as duties to which the goods in question are subject the amount of the security provided in accordance with the provisions of the second indent of Article 257 (3), the second indent of Article 257 (4) (a) or Article 257 (4) (b).
Article 259
An incomplete declaration accepted under the conditions set out in Articles 254 to 257 may be either completed by the declarant or, by agreement with the customs authorities, replaced by another declaration which complies with the conditions laid down in Article 62 of the Code.
In both cases, the operative date for the fixing of any duties and the application of other provisions governing the release of goods for free circulation shall be the date of acceptance of the incomplete declaration.
Section 2
Simplified declaration procedure
Article 260
1. The declarant shall, upon written request containing all the necessary information, be authorized in accordance with the conditions and in the manner laid down in Articles 261 and 262, to make the declaration for release for free circulation in a simplified form when goods are presented to customs.
2. Such simplified declaration may be in the form
— either of an incomplete declaration on a Single Administrative Document, or
— of an administrative or commercial document, accompanied by a request for release for free circulation.
It shall contain at least the particulars necessary for identification of the goods.
3. Where circumstances permit, the customs authorities may allow the request for release for free circulation referred to in the second indent of paragraph 2 to be replaced by a general request in respect of release operations to take place over a given period. A reference to the authorization granted in response to such general request shall be entered on the commercial or administrative document presented pursuant to paragraph 1.
4. The simplified declaration shall be accompanied by all documents the production of which may be required to secure the release of the goods for free circulation. Article 255 (2) shall apply.
5. This Article shall be without prejudice to Article 278.
Article 261
1. The authorization referred to in Article 260 shall be granted to the declarant on condition that it is possible to guarantee an effective check on compliance with import prohibitions or restrictions or other provisions governing release for free circulation.
2. Such authorization shall in principle be refused where the person who has made the request:
— has committed a serious infringement or repeated infringements of customs rules,
— declares goods for release for free circulation only occasionally.
It may be refused where the person in question is acting on behalf of another person who declares goods for release for free circulation only occasionally.
3. Without prejudice to Article 9 of the Code, the authorization may be revoked where the cases referred to in paragraph 2 arise.
Article 262
1. The authorization referred to in Article 260 shall:
— designate the customs office(s) competent to accept simplified declarations,
— specify the form and content of the simplified declarations,
— specify the goods to which it applies and the particulars which must appear on the simplified declaration for the purposes of identifying the goods,
— make reference to the security to be provided by the person concerned to cover any customs debt which may arise.
It shall also specify the form and content of the supplementary declarations, and shall set the time limits within which they must be lodged with the customs authority designated for this purpose.
2. The customs authorities may waive the presentation of the supplementary declaration where the simplified declaration concerns goods the value of which is below the statistical threshold laid down by the Community provisions in force and the simplified declaration already contains all the information needed for release for free circulation.
Section 3
Local clearance procedure
Article 263
Authorization to use the local clearance procedure shall be granted in accordance with the conditions and in the manner laid down in Articles 264 to 266 to any person wishing to have goods released for free circulation at his premises or at the other places referred to in Article 253 and who submits to the customs authorities a written request to this end containing all the particulars necessary for the grant of the authorization:
— in respect of goods subject either to the Community or common transit procedure and for which the person referred to above is authorized to use the simplified procedures to be carried out at the office of destination in accordance with ►M19 Articles 406, 407 and 408 ◄ ,
— in respect of goods previously placed under a customs procedure with economic impact, without prejudice to Article 278,
— in respect of goods which, after having been presented to customs pursuant to Article 40 of the Code, are consigned to those premises or places in accordance with a transit procedure other than that referred to in the first indent,
— in respect of goods which are brought into the customs territory of the Community with an exemption from the requirement that they be presented to customs, pursuant to Article 41 (b) of the Code.
Article 264
1. The authorization referred to in Article 263 shall be granted provided that:
— the applicant's records enable the customs authorities to carry out effective checks, in particular retrospective checks,
— it is possible to guarantee an effective check on compliance with ►C2 import prohibitions ◄ or restrictions or any other provisions governing release for free circulation.
2. Authorization shall in principle be refused where the applicant:
— has committed a serious infringement or repeated infringements of customs rules,
— declares goods for release for free circulation only occasionally.
Article 265
1. Without prejudice to Article 9 of the Code, the customs authorities may refrain from revoking the authorization when:
— the holder fulfils his obligations within any time limit set by them, or
— the failure to fulfil an obligation is without any real consequence for the correct operation of the procedure.
2. An authorization shall in principle be revoked where the case referred to in the first indent of Article 264 (2) arises.
3. An authorization may be revoked where the case referred to in the second indent of Article 264 (2) arises.
Article 266
1. To enable the customs authorities to satisfy themselves as to the proper conduct of operations, the holder of the authorization referred to in Article 263 shall:
(a) in the cases referred to in the first and third indents of Article 263;
(i) where the goods are released for free circulation upon their arrival at the place designated for that purpose:
— duly notify the customs authorities of such arrival in the form and the manner specified by them, for the purpose of obtaining release of the goods, and
— enter the goods in his records;
(ii) where release for free circulation is preceded by temporary storage of the goods within the meaning of Article 50 of the Code at the same place, before expiry of the time-limit set under Article 49 of the Code:
— duly notify the customs authorities, in the form and the manner specified by them, of his desire to have the goods released for free circulation, for the purpose of obtaining release of the goods, and
— enter the goods in his records;
(b) in the cases referred to in the second indent of Article 263:
— duly notify the customs authorities, in the form and the manner specified by them, of his desire to have the goods released for free circulation, for the purpose of obtaining release of the goods, and
— enter the goods in his records.
The notification referred to in the first indent shall not be required where the goods to be released for free circulation have already been placed under the customs warehousing procedure in a type D warehouse;
(c) in the cases referred to in the fourth indent of Article 263, upon arrival of the goods at the place designated for that purpose:
— enter the goods in his records;
(d) make available to the customs authorities, from the time of the entry in the records referred to in points (a), (b) and (c), all documents, the production of which is required for the application of the provisions governing release for free circulation.
2. On condition that checks on the proper conduct of operations are not thereby affected, the customs authorities may:
(a) permit the notification referred to in points (a) and (b) of paragraph 1 to be effected as soon as the arrival of the goods becomes imminent;
(b) in certain special circumstances, where the nature of the goods in question and the rapid turnover so warrant, exempt the holder of the authorization from the requirement to notify the competent customs office of each arrival of goods, provided that he supplies the said office with all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise.
In this case, entry of the goods in the records of the person concerned shall be equivalent to release.
3. The entry in the records referred to in points (a), (b) and (c) of paragraph 1 may be replaced by any other formality offering similar guarantees stipulated by the customs authorities. The entry shall indicate the date on which it is made and the particulars necessary for identification of the goods.
Article 267
The authorization referred to in Article 263 shall lay down the specific rules for the operation of the procedure and in particular shall stipulate:
— the goods to which it applies,
— the form of the obligations referred to in Article 266 and the reference to the guarantee to be provided by the person concerned,
— the time of release of the goods,
— the time limit within which the supplementary declaration must be lodged with the competent customs office designated for that purpose,
— the conditions under which goods are to be covered by general, periodic or recapitulative declarations, as appropriate.
CHAPTER 3
Declarations for a customs procedure with economic impact
Section 1
Entry for a customs procedure with economic impact
Subsection 1
Entry for the customs warehousing procedure
A.
Incomplete declarations
Article 268
1. Declarations for the customs warehousing procedure which the customs office of entry may accept at the declarant's request without their containing some of the particulars referred to in Annex 37 shall contain at least the particulars necessary for identification of the goods to which the declaration relates, including their quantity.
2. Articles 255, 256 and 259 shall apply mutatis mutandis.
3. This Article shall not apply to declarations for the procedure for the Community agricultural products referred to in ►M20 Article 524 ◄ .
B.
Simplified declaration procedure
Article 269
1. The declarant shall, upon request, be authorized, in accordance with the conditions and in the manner laid down in Article 270, to make the declaration of entry for the procedure in a simplified form when goods are presented to customs.
Such simplified declaration may be in the form:
— either of an incomplete declaration of the type referred to in Article 268, or
— of an administrative or commercial document, accompanied by a request for entry for the procedure;
It shall contain the particulars referred to in Article 268 (1).
2. Where this procedure is applied in a type D warehouse the simplified declaration shall also include the nature of the goods concerned, in sufficient detail to permit their immediate and unambiguous classification, and their customs value.
3. The procedure referred to in paragraph 1 shall not apply to Type F warehouses nor to the entry for the procedure of the Community agricultural products referred to in ►M20 Article 524 ◄ in any type of warehouse.
4. The procedure referred to in the second indent of paragraph 1 shall apply to Type B warehouses except that it shall not be possible to use a commercial document. Where the administrative document does not contain all the particulars shown in Annex 37, Title I(B), these should be supplied on the accompanying application.
Article 270
1. The application referred to in Article 269 (1) shall be made in writing and contain all the particulars necessary for the grant of the authorization.
Where circumstances permit, the application referred to in Article 269 (1) may be replaced by a general request in respect of operations to take place over a given period.
In this case the application shall be made under the conditions laid down in ►M20 Articles 497, 498 and 499 ◄ and shall be submitted with the application to operate the customs warehouse or as a modification to the initial authorization, to the customs authority which issued the authorization for the procedure.
2. The authorization referred to in Article 269 (1) shall be granted to the person concerned provided that the proper conduct of operations is not thereby affected.
3. Such authorization shall in principle be refused where:
— the guarantees necessary for the proper conduct of operations are not given,
— the person concerned enters goods for the procedure only occasionally,
— the person concerned has committed a serious infringement or repeated infringements of customs rules.
4. Without prejudice to Article 9 of the Code, the authorization may be revoked where the cases referred to in paragraph 3 arise.
Article 271
The authorization referred to in Article 269 (1) shall lay down the specific rules for the operation of the procedure, including:
— the office(s) of entry for the procedure,
— the form and content of the simplified declarations.
A supplementary declaration need not be provided.
C.
Local clearance procedure
Article 272
1. Authorization to use the local clearance procedure shall be granted according to the conditions and in the manner laid down in paragraph 2 and Articles 273 and 274.
2. The local clearance procedure shall not apply to type B and F warehouses nor to the entry of the Community agricultural products referred to in ►M20 Article 524 ◄ for the procedure in any type of warehouse.
3. Article 270 shall apply mutatis mutandis.
Article 273
1. In order to allow the customs authorities to ensure the proper conduct of operations, the holder of by the authorization shall, upon arrival of the goods at the place designated for that purpose:
(a) duly notify such arrival to the supervising office in the form and manner specified by it;
(b) to make entries in the stock records;
(c) keep at the disposal of the supervising office all documents concerning the entry of the goods for the procedure.
The entry in the stock records referred to in (b) shall contain at least some of the particulars used to identify the goods commercially, including their quantity.
2. Article 266 (2) shall apply.
Article 274
The authorization referred to in Article 272 (1) shall lay down the specific rules for the operation of the procedure and shall specify in particular:
— the goods to which it applies,
— the form of the obligations referred to in Article 273,
— the time of release of the goods.
A supplementary declaration need not be required.
Subsection 2
Entry for the inward processing, processing under customs control or temporary importation procedures
A.
Incomplete declarations
Article 275
1. Declarations of entry for a customs procedure with economic impact other than outward processing or customs warehousing which the customs office of entry for the procedure may accept, at the declarant's request, without their containing some of the particulars referred to in Annex 37 or without their being accompanied by certain documents referred to in Article 220 shall contain at least the particulars referred to in boxes 1 (first and second subdivisions), 14, 21 (nationality), 31, 37, 40 and 54 of the single administrative document and, in box 44, a reference to the authorisation, or a reference to the application where Article 508(1) applies.
2. Articles 255, 256 and 259 shall apply mutatis mutandis.
3. In cases of entry for the inward processing procedure, drawback system, Articles 257 and 258 shall also apply mutatis mutandis.
B.
Simplified declaration and local clearance procedures
Article 276
The provisions of Articles 260 to 267 and of Article 270 shall apply mutatis mutandis to goods declared for the customs procedures with economic impact covered by this subsection.
Subsection 3
Goods declared for the outward processing procedure
Article 277
The provisions of Articles 279 to 289 applying to goods declared for export shall apply mutatis mutandis to goods declared for export under the outward processing procedure.
Subsection 4
Common provisions
Article 277a
Where two or more authorisations concerning customs procedures with economic impact are granted to the same person, and one procedure is discharged by the entry for another procedure using the local clearance procedure, a supplementary declaration need not be required.
Section 2
Discharge of a customs procedure with economic impact
Article 278
1. In cases of discharge of a customs procedure with economic impact other than the outward processing and customs warehousing procedures, the simplified procedures for release for free circulation, export and re-exportation may be applied. In the case of re-exportation, the provisions of Articles 279 to 289 shall apply mutatis mutandis.
2. The simplified procedures referred to in Articles 254 to 267 may be applied to release of goods for free circulation under the outward processing procedure.
3. In cases of discharge of the customs warehousing procedure, the simplified procedures for release for free circulation, export or re-export may be applied.
However:
(a) for goods entered for the procedure in a type F warehouse no simplified procedure may be authorized;
(b) for goods entered for the procedure in a type B warehouse only incomplete declarations and the simplified declaration procedure shall apply;
(c) issue of an authorization for a type D warehouse shall entail the automatic application of the local clearance procedure for release for free circulation.
However, in cases where the person concerned wishes to benefit from application of items of charge which cannot be checked without a physical examination of the goods, this procedure may not be applied. In this case, other procedures involving presentation of the goods to customs may be used;
(d) no simplified procedure shall apply for Community agricultural goods referred to in Article 524 entered for the customs warehousing procedure.
CHAPTER 4
Export declarations
Article 279
1. The formalities to be carried out at the customs office of export as provided for in Article 792 may be simplified in accordance with this Chapter.
2. Articles 792 (4), 792a, 792b, 793 to 793c and, where appropriate, Articles 796a to 796e, shall apply to this Chapter.
Section 1
Incomplete declarations
Article 280
1. Export declarations which the customs office may accept, at the declarant's request, without their containing some of the particulars referred to in Annex 37 shall contain at least the particulars referred to in boxes 1 (first and second subdivisions), 2, 14, 17a, 31, 33, 38, 44 and 54 of the single administrative document and any further information considered necessary in order to identify the goods, to apply the provisions governing their export or to determine the amount of any security required before the goods may be exported.
Where the goods are liable for export duties or subject to any other measures provided for under the common agricultural policy, those export declarations shall contain all the information required for the proper application of such duties or measures.
2. The customs authorities may allow the declarant not to complete boxes 17a and 33 on condition that he declares that export of the goods in question is not subject to prohibitions or restrictions and the customs authorities have no reason for doubt in this respect and that the description of the goods allows the Combined Nomenclature classification to be determined immediately and unambiguously.
3. Copy No 3 shall include one of the following endorsements in box 44:
— Exportación simplificada
— Forenklet udførsel
— Vereinfachte Ausfuhr
— Απλουστευμένη εξαγωγή
— Simplified exportation
— Exportation simplifiée
— Esportazione semplificata
— Vereenvoudigde uitvoer
— Exportação simplificada
— Yksinkertaistettu vienti — Förenklad export
— Förenklad export.
— Zjednodušený vývoz
— Lihtsustatud väljavedu
— Vienkāršotā izvešana
— Supaprastintas eksportas
— Egyszerűsített kivitel
— Esportazzjoni simplifikata
— Wywóz uproszczony
— Poenostavljen izvoz
— Zjednodušený vývoz.
— Опростено изнасяне
— Export simplificat.
4. Articles 255 to 259 shall apply mutatis mutandis to export declarations.
Article 281
Where Article 789 applies, the supplementary or replacement declaration may be lodged at the customs office responsible for the place where the exporter is established. Where the sub-contractor is established in a Member State other than where the exporter is established, this possibility shall only apply on condition that agreements have been made between the administrations of the Member States concerned.
The incomplete declaration shall include the office where the supplementary declaration will be lodged. The customs office where the incomplete declaration is lodged shall send copy Nos 1 and 2 to the customs office where the supplementary declaration or replacement declaration is lodged.
Section 2
Simplified declaration procedure
Article 282
1. On written request containing all the information required for the authorization to be granted, the declarant shall be authorized, under the conditions and in the manner laid down in Articles 261 and 262 applied mutatis mutandis, to make the export declaration in a simplified form when goods are presented to customs.
2. Without prejudice to Article 288, the simplified declaration shall take the form of the incomplete Single Administrative Document containing at least the particulars necessary for identification of the goods. Paragraphs 3 and 4 of Article 280 shall apply mutatis mutandis.
Section 3
Local clearance procedure
Article 283
On written request, authorization to use the local clearance procedure shall be granted under the conditions and in the manner laid down in Article 284 to any person, hereinafter referred to as an ‘approved exporter’, wishing to carry out export procedures at his premises or at the other places designated or approved by the customs authorities.
Article 284
Articles 264 and 265 shall apply mutatis mutandis.
Article 285
1. The approved exporter shall, before removal of the goods from the places referred to in Article 283, fulfil the following obligations:
(a) duly inform the customs office of export of such removal by lodging a simplified export declaration, as referred to in Article 282;
(b) make available to the customs authorities any documents required for the export of the goods.
2. The approved exporter may lodge a complete export declaration in place of the simplified export declaration. In this case, the requirement for a supplementary declaration, laid down in Article 76(2) of the Code, shall be waived.
Article 285a
1. The customs authorities may exempt the approved exporter from the requirement to lodge a simplified export declaration at the customs office of export for each removal of goods. This exemption shall be granted only if the approved exporter fulfils the following conditions:
(a) the approved exporter informs the customs office of export of each removal, in the manner and form specified by that office;
(b) the approved exporter supplies, or makes available, to the customs authorities all information they consider necessary for effective risk analysis before the removal of the goods from the places referred to in Article 283;
(c) the approved exporter enters the goods in his records.
The entry referred to in point (c) of the first subparagraph may be replaced by any other formality, required by the customs authorities, which offers similar guarantees. This entry shall indicate the date on which it is made and the particulars necessary for the identification of the goods.
2. In certain particular circumstances justified by the nature of the goods in question and the rapid turnover of export operations, the customs authorities may, until 30 June 2009, exempt the approved exporter from the requirements set out in points (a) and (b) of the first subparagraph of paragraph 1, provided that he supplies the customs office of export with all the information it considers necessary to enable it to exercise its right to examine the goods, should the need arise, before the exit of the goods.
In this case, entry of the goods in the records of the approved exporter shall be equivalent to release.
Article 286
1. To check that the goods have actually left the customs territory of the Community, Copy No 3 of the Single Administrative Document shall be used as evidence of exit.
The authorization shall stipulate that Copy No 3 of the Single Administrative Document be authenticated in advance.
2. Prior authentication may be effected in one of the following ways:
(a) box A may be stamped in advance with the stamp of the competent customs office, and signed by an official from that office;
(b) the approved exporter may stamp the declaration using a special stamp conforming to the model shown in Annex 62.
The imprint of this stamp may be preprinted on the forms where the printing is entrusted to a printer approved for that purpose.
3. Before the departure of the goods the approved exporter shall fulfil the following requirements:
(a) carry out the procedures referred to in Article 285 or 285a;
(b) indicate on any accompanying document or any other medium replacing it the following particulars:
(i) the reference to the entry in his records;
(ii) the date on which the entry referred to in point (i) was made;
(iii) the number of the authorisation;
(iv) the name of the issuing customs office.
Article 287
1. The authorisation referred to in Article 283 shall specify detailed rules for the operation of the procedure and in particular the following:
(a) the goods to which it applies;
(b) the way the conditions laid down in Article 285a(1) are to be fulfilled;
(c) the way and the moment the goods are released;
(d) the content of any accompanying document or medium replacing it and the means by which it is to be validated;
(e) the procedure for presenting the supplementary declaration and the time limit within which it must be lodged.
Where Articles 796a to 796e apply, the release referred to in point (c) of the first subparagraph shall be granted in accordance with Article 796b.
2. The authorization shall include an undertaking by the approved exporter to take all necessary measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the customs office of export or the imprint of the special stamp.
Section 4
Provisions common to Sections 2 and 3
Article 288
1. Instead of the Single Administrative Document, Member States may allow a commercial or administrative document or any other medium to be used where the whole of an export operation is carried out on the territory of a single Member State, or whenever this possibility is provided for by means of agreements concluded between the administrations of the Member States concerned.
2. The document or medium referred to in paragraph 1 shall contain at least the particulars necessary for identification of the goods plus one of the endorsements referred to in Article 280 (3) and it shall be accompanied by a request for export.
Where circumstances so permit, the customs authorities may allow this request to be replaced by a global request covering export operations to be carried out over a given period. A reference to the authorization shall be made on the document or medium in question.
3. The commercial or administrative document shall be evidence of exit from the customs territory of the Community in the same way as Copy No 3 of the Single Administrative Document. Where other media are used, the arrangements for the exit endorsement shall be defined, where appropriate, in the agreement concluded between the administrations of the Member States concerned.
Article 289
Where the whole of an export operation takes place on the territory of a single Member State, that Member State may, in addition to the procedures referred to in Sections 2 and 3 and while ensuring compliance with Community policies, provide for other simplifications.
However, the declarant shall make available to the customs authorities the necessary information for effective risk analysis and the examination of the goods before the exit of these goods.
PART II
CUSTOMS-APPROVED TREATMENT OR USE
TITLE I
RELEASE FOR FREE CIRCULATION
CHAPTER 1
General provisions
Article 290
1. Where Community goods are exported under an ATA carnet in conformity with Article 797, those goods may be released for free circulation on the basis of the ATA carnet.
2. In this case, the office where the goods are released for free circulation shall carry out the following formalities:
(a) verify the information given in boxes A to G of the reimportation voucher;
(b) complete the counterfoil and box H of the reimportation sheet;
(c) retain the reimportation voucher.
3. Where the formalities discharging a temporary export operation in respect of Community goods are carried out a customs office other than the office where the goods enter the customs territory of the Community, conveyance of the goods from that office to the office where the said formalities are carried out shall require no formality.
CHAPTER 1a
Provisions concerning bananas
Article 290a
For the purposes of this Chapter, and of Annexes 38b and 38c, the following definitions shall apply:
(a) ‘authorised weigher’ means any economic operator authorised by a customs office for the purpose of weighing fresh bananas;
(b) ‘applicant's records’ means any documents related to the weighing of fresh bananas;
(c) ‘net weight of fresh bananas’ means the weight of the bananas themselves without packing materials and packing containers of any kind;
(d) ‘consignment of fresh bananas’ means the consignment comprising the total quantity of fresh bananas loaded on a single means of transport and shipped by a single exporter to one or more consignees;
(e) ‘place of unloading’ means any place where a consignment of fresh bananas can be unloaded or removed to under a customs procedure, or in the case of containerised traffic, where the container is offloaded from the ship, or aircraft, or other principal means of transport or where the container is unpacked.
Article 290b
1. Any customs office shall grant the status of authorised weigher, on application, to an economic operator involved in the importation, carriage, storage or handling of fresh bananas, provided that the following conditions are fulfilled:
(a) the applicant offers all the necessary guarantees for the proper conduct of the weighing;
(b) the applicant has at his disposal appropriate weighing equipment;
(c) the applicant’s records enable the customs authorities to carry out effective checks.
The customs office shall refuse the status of authorised weigher if the applicant has seriously or repeatedly infringed the customs legislation.
The authorisation shall be limited to the weighing of fresh bananas carried out at the place supervised by the authorising customs office.
2. The authorising customs office shall withdraw the status of authorised weigher if the holder no longer fulfils the conditions set out in paragraph 1.
Article 290c
1. For the purposes of checking the net weight of fresh bananas imported into the Community falling within CN code 0803 00 19, declarations for release for free circulation shall be accompanied by a banana weighing certificate stating the net weight of the consignment of the fresh bananas concerned, by type of packaging and origin.
The banana weighing certificates shall be drawn up by authorised weighers, in accordance with the procedure set out in Annex 38b and in the form corresponding to the specimen provided in Annex 38c.
Under conditions to be laid down by the customs authorities such certificates may be provided to the customs authorities in electronic form.
2. The authorised weigher shall give the customs authorities advance notice of the weighing of a consignment of fresh bananas for the purpose of drawing up a banana weighing certificate, giving details of the type of packaging, the origin and the time and place of weighing.
3. Customs offices shall verify the net weight of fresh bananas entered on banana weighing certificates, on the basis of risk analysis, by checking at least 5 % of the total number of banana weighing certificates presented each year, either by being present at the weighing of the representative samples of the bananas by the authorised weigher or by weighing those samples themselves, in accordance with the procedure set out in points 1, 2 and 3 of Annex 38b.
Article 290d
The Member States shall communicate to the Commission the list of authorised weighers and any subsequent changes thereto.
The Commission shall forward such information to the other Member States.
CHAPTER 2
End-use
Article 291
1. This chapter applies where it is provided that goods released for free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of their end-use are subject to end-use customs supervision.
2. For the purposes of this chapter:
(a) ‘single authorisation’ means: an authorisation involving different customs administrations;
(b) ‘accounts’ means: the holder's commercial, tax or other accounting material, or such data held on their behalf;
(c) ‘records’ means: the data containing all the necessary information and technical details on whatever medium, enabling the customs authorities to supervise and control operations.
Article 292
1. The granting of a favourable tariff treatment in accordance with Article 21 of the Code shall, where it is provided that goods are subject to end-use customs supervisions, be subject to a written authorisation.
Where goods are released for free circulation at a reduced or zero rate of duty on account of their end-use and the provisions in force require that the goods remain under customs supervision in accordance with Article 82 of the Code, a written authorisation for the purposes of end-use customs supervisions shall be necessary.
2. Applications shall be made in writing using the model set out in Annex 67. The customs authorities may permit renewal or modification to be applied for by simple written request.
3. In particular circumstances the customs authorities may allow the declaration for free circulation in writing or by means of a data-processing technique using the normal procedure to constitute an application for authorisation, provided that:
— the application only involves one customs administration,
— the applicant wholly assigns the goods to the prescribed end-use, and
— the proper conduct of operations is safeguarded.
4. Where the customs authorities consider any of the information given in the application inadequate, they may require additional details from the applicant.
In particular, in cases where an application may be made by making a customs declaration, the customs authorities shall require, without prejudice to Article 218, that the application be accompanied by a document made out by the declarant containing at least the following information, unless such information is deemed unnecessary or is entered on the customs declaration:
(a) name and address of the applicant, the declarant and the operator;
(b) nature of the end-use;
(c) technical description of the goods, products resulting from their end-use and means of identifying them;
(d) estimated rate of yield or method by which that rate is to be determined;
(e) estimated period for assigning the goods to their end-use;
(f) the place where the goods are put to the end-use.
5. Where a single authorisation is applied for, the prior agreement of the authorities shall be necessary according to the following procedure.
The application shall be submitted to the customs authorities designated for the place
— where the applicant's main accounts are kept facilitating audit-based controls, and where at least part of the operations to be covered by the authorisation are carried out; or
— otherwise, where the applicant's main accounts are held facilitating audit-based controls of the arrangements.
These customs authorities shall communicate the application and the draft authorisation to the other customs authorities concerned, which shall acknowledge the date of receipt within 15 days.
The other customs authorities concerned shall notify any objections within 30 days of the date on which the draft authorisation was received. Where objections are notified within the above period and no agreement is reached, the application shall be rejected to the extent to which objections were raised.
The customs authorities may issue the authorisation if they have received no objections to the draft authorisation within the 30 days.
The customs authorities issuing the authorisation shall send a copy to all customs authorities concerned.
6. Where the criteria and conditions for the granting of a single authorisation are generally agreed on between two or more customs administrations, the said administrations may also agree to replace prior consultation by simple notification. Such notification shall always be sufficient where a single authorisation is renewed or revoked.
7. The applicant shall be informed of the decision to issue an authorisation, or of the reasons why the application was rejected, within thirty days of the date on which the application was lodged or of the date on which any outstanding or additional information requested was received by the customs authorities.
That period shall not apply in the case of a single authorisation unless it is issued under paragraph 6.
Article 293
1. An authorisation using the model set out in Annex 67 shall be granted to persons established in the customs territory of the Community, provided that the following conditions are met:
(a) the activities envisaged are consistent with the prescribed end-use and with the provisions for the transfer of goods in accordance with Article 296 and the proper conduct of operations is ensured;
(b) the applicant offers every guarantee necessary for the proper conduct of operations to be carried out and will undertake the obligations:
— to whole or partly assign the goods to the prescribed end-use or to transfer them and to provide evidence of their assignment or transfer in accordance with the provisions in force,
— not to take actions incompatible with the intended purpose of the prescribed end-use,
— to notify all factors which may affect the authorisation to the competent customs authorities;
(c) efficient customs supervision is ensured and the administrative arrangements to be taken by the customs authorities are not disproportionate to the economic needs involved;
(d) adequate records are kept and retained;
(e) security is provided where the customs authorities consider this necessary.
2. For an application under Article 292(3), the authorisation shall be granted to persons established in the customs territory of the Community by acceptance of the customs delcaration, under the other conditions set out in paragraph 1.
3. The authorisation shall include the following items, unless such information is deemed unnecessary:
(a) identification of the authorisation holder;
(b) where necessary Combined Nomenclature or TARIC code, type and description of the goods and of the end-use operations and provisions concerning rates of yield;
(c) means and methods of identification and of customs supervision, including arrangements for:
— common storage, for which Article 534(2) and (3) shall apply mutatis mutandis,
— mixed storage of products subject to end-use supervision falling within Chapters 27 and 29 of the Combined Nomenclature or of such products with crude petroleum oils falling within CN code 2709 00;
(d) the period within which the goods have to be assigned to the prescribed end-use;
(e) the customs offices where the goods are declared for free circulation and the offices to supervise the arrangements;
(f) the places where the goods have to be assigned to the prescribed end-use;
(g) the security to be provided, where appropriate;
(h) the period of validity of the authorisation;
(i) where applicable, the possibility of transfer of the goods in accordance with Article 296(1);
(j) where applicable, the simplified arrangements for the transfer of goods under Article 296(2), second subparagraph, and (3);
(k) where applicable, simplified procedures authorised in accordance with Article 76 of the Code;
(l) methods of communication.
Where the goods referred to in the second indent of point (c) of the first subparagraph do not share the same eight-digit CN code, the same commercial quality and the same technical and physical characteristics, mixed storage may be allowed only where the whole mixture is to undergo one of the treatments referred to in Additional Notes 4 and 5 to Chapter 27 of the Combined Nomenclature.
4. Without prejudice to Article 294 the authorisation shall take effect on the date of issue or at any later date given in the authorisation.
The period of validity shall not exceed three years from the date on which the authorisation takes effect, except where there are duly substantiated good reasons.
Article 294
1. The customs authorities may issue a retroactive authorisation.
Without prejudice to paragraphs 2 and 3, a retroactive authorisation shall take effect on the date the application was submitted.
2. If an application concerns renewal of an authorisation for the same kind of operation and goods, an authorisation may be granted with retroactive effect from the date the original authorisation expired.
3. In exceptional circumstances, the retroactive effect of an authorisation may be extended further, but not more than one year before the date the application was submitted, provided a proven economic need exists and:
(a) the application is not related to attempted deception or to obvious negligence;
(b) the applicant's accounts confirm that all the requirements of the arrangements can be regarded as having been met and, where appropriate, in order to avoid substitution the goods can be identified for the period involved, and such accounts allow the arrangements to be verified;
(c) all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the declaration.
Article 295
The expiry of an authorisation shall not affect goods which were in free circulation by virtue of that authorisation before it expired.
Article 296
1. The transfer of goods between different places designated in the same authorisation may be undertaken without any customs formalities.
2. Where a transfer of goods is carried out between two authorisation holders established in different Member States and the customs authorities concerned have not agreed simplified procedures in accordance with paragraph 3, the T5 control copy provided for in Annex 63 shall be used in accordance with the following procedure:
(a) the transferor shall complete the T5 control copy in triplicate (one original and two copies); ►M21 ————— ◄
(b) the T5 control copy shall include:
— in box A (‘Office of departure’), the address of the competent customs office specified in the transferor's authorisation,
— in box 2, the name or trading name, full address and authorisation number of the transferor,
— in box 8, the name or trading name, full address and authorisation number of the transferee,
— in the box ‘Important note’ and in box B the text shall be crossed out,
— in boxes 31 and 33, respectively, the description of the goods as at the ►C6 time of transfer ◄ , including the number of items, and the relevant CN code,
— in box 38, the net mass of the goods,
— in box 103, the net quantity of the goods in words
— in box 104, a tick in the box ‘Other (specify)’, and in block capitals one of the following:
—— DESTINO ESPECIAL: MERCANCÍAS RESPECTO DE LAS CUALES, LAS OBLIGACIONES SE CEDEN AL CESIONARIO (REGLAMENTO (CEE) No 2454/93, ARTÍCULO 296)
— SÆRLIGT ANVENDELSESFORMÅL: VARER, FOR HVILKE FORPLIGTELSERNE OVERDRAGES TIL ERHVERVEREN (FORORDNING (EØF) Nr. 2454/93, ARTIKEL 296)
— BESONDERE VERWENDUNG: WAREN MIT DENEN DIE PFLICHTEN AUF DEN ÜBERNEHMER ÜBERTRAGEN WERDEN (ARTIKEL 296 DER VERORDNUNG (EWG) Nr. 2454/93)
— ΕΙΔΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΓΙΑ ΤΑ ΟΠΟΙΑ ΟΙ ΥΠΟΧΡΕΩΣΕΙΣ ΕΚΧΩΡΟΥΝΤΑΙ ΣΤΟΝ ΕΚΔΟΧΕΑ (ΑΡΘΡΟ 296 ΚΑΝΟΝΙΣΜΟΣ (ΕΟΚ) αριθ. 2454/93)
— END-USE: GOODS FOR WHICH THE OBLIGATIONS ARE TRANSFERRED TO THE TRANSFEREE (REGULATION (EEC) No 2454/93, ARTICLE 296)
— DESTINATION PARTICULIÈRE: MARCHANDISES POUR LESQUELLES LES OBLIGATIONS SONT TRANSFÉRÉES AU CESSIONNAIRE [RÈGLEMENT (CEE) No 2454/93, ARTICLE 296]
— DESTINAZIONE PARTICOLARE: MERCI PER LE QUALI GLI OBBLIGHI SONO TRASFERITI AL CESSIONARIO (REGOLAMENTO (CEE) N. 2454/93, ARTICOLO 296)
— BIJZONDERE BESTEMMING: GOEDEREN WAARVOOR DE VERPLICHTINGEN AAN DE OVERNEMER WORDEN OVERGEDRAGEN (VERORDENING (EEG) Nr. 2454/93, ARTIKEL 296)
— DESTINO ESPECIAL: MERCADORIAS RELATIVAMENTE ÀS QUAIS AS OBRIGAÇÕES SÃO TRANSFERIDAS PARA O CESSIONÁRIO [REGULAMENTO (CEE) No 2454/93, ARTIGO 296o]
— TIETTY KÄYTTÖTARKOITUS: TAVARAT, JOIHIN LIITTYVÄT VELVOITTEET SIIRRETÄÄN SIIRRONSAAJALLE (ASETUS (ETY) N:o 2454/93, 296 ARTIKLA)
— ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR FÖR VILKA SKYLDIGHETERNA ÖVERFÖRS TILL DEN MOTTAGANDE PARTEN (ARTIKEL 296 I FÖRORDNING (EEG) nr 2454/93)
— KONEČNÉ POUŽITÍ: ZBOŽÍ, U KTERÉHO PŘECHÁZEJÍ POVINNOSTI NA PŘÍJEMCE (ČLÁNEK 296 NAŘÍZENÍ (EHS) č. 2454/93)
— EESMÄRGIPÄRANE KASUTAMINE: KAUP, MILLE KORRAL KOHUSTUSED LÄHEVAD ÜLE KAUBA SAAJALE ( MÄÄRUSE ((EMÜ) NR 2454/93 ARTIKKEL 296)
— IZMANTOŠANAS MĒRĶIS: PREČU SAŅĒMĒJS ATBILDĪGS PAR PREČU IZMANTOŠANU (REGULA (EEK) NR.2454/93, 296.PANTS)
— GALUTINIS VARTOJIMAS: PREKĖS, SU KURIOMIS SUSIJUSIOS PRIEVOLĖS PERDUOTOS JŲ PERĖMĖJUI (REGLAMENTAS (EEB) NR. 2454/93, 296 STRAIPSNIS)
— MEGHATÁROZOTT CÉLRA TÖRTÉNŐ FELHASZNÁLÁS: AZ ÁRUKKAL KAPCSOLATOS KÖTELEZETTSÉGEK AZ ÁRUK ÁTVEVŐJÉRE SZÁLLTAK ÁT (A 2454/93/EGK RENDELET 296.CIKKE)
— UŻU AħħARI: OĠĠETTI LI GħALIHOM L-OBBLIGI HUMA TRASFERITI LIL MIN ISIR IT-TRASFERIMENT (REGOLAMENT (KEE) 2454/93, ARTIKOLU 296)
— PRZEZNACZENIE SZCZEGÓLNE: TOWARY, W ODNIESIENIU DO KTÓRYCH ZOBOWIĄZANIA SĄ PRZENOSZONE NA OSOBĘ PRZEJMUJĄCĄ (ROZPORZĄDZENIE (EWG) NR 2454/93, ART. 296)
— POSEBEN NAMEN: BLAGO, ZA KATERO SE OBVEZNOSTI PRENESEJO NA PREJEMNIKA (UREDBA (EGS) ŠT. 2454/93, ČLEN 296)
— KONEČNÉ POUŽITIE: TOVAR, S KTORÝM PRECHÁDZAJÚ POVINNOSTI NA PRÍJEMCU ( NARIADENIE (EHS) Č. 2454/93, ČLÁNOK 296)
— СПЕЦИФИЧНО ПРЕДНАЗНАЧЕНИЕ: СТОКИ, ЗА КОИТО ЗАДЪЛЖЕНИЯТА СА ПРЕХВЪРЛЕНИ НА ЛИЦЕТО, КОЕТО ГИ ПОЛУЧАВА (РЕГЛАМЕНТ (ЕИО) № 2454/93, ЧЛЕН 296)
— DESTINAȚIE FINALĂ: MĂRFURI PENTRU CARE OBLIGAȚIILE SUNT TRANSFERATE CESIONARULUI (REGULAMENTUL (CEE) Nr. 2454/93, ARTICOLUL 296)
(c) the transferor shall send the complete set of T5 control copies to the transferee;
(d) the transferee shall attach the original of the commercial document showing the date of receipt of the goods to the set of T5 control copies and submit all documents to the customs office determined in his authorisation. He shall also immediately notify this customs office of any excess, shortfall, substitution or other irregularity;
(e) the customs office specified in the transferee's authorisation shall fill in box J, including the date of receipt by the transferee, in the original T5 after having verified the corresponding commercial documents and date and stamp the original in box J and the two copies in box E. The customs office shall retain the second copy in its records and return the original and the first copy to the transferee;
(f) the transferee shall retain the first T5 copy in his records and forward the original to the transferor;
(g) the transferor shall retain the original in his records.
The customs authorities concerned may agree simplified procedures in accordance with the provisions for the use of the T5 control copy.
3. Where the customs authorities concerned consider that the proper conduct of operations is safeguarded, they may agree a transfer of goods between two authorisation holders established in two different Member States to be made without using the T5 control copy.
4. Where a transfer is carried out between two authorisation holders established in the same Member States, this shall be done in accordance with national rules.
5. With the receipt of the goods the transferee shall become the holder of obligations under this chapter in respect of the transferred goods.
6. The transferor shall be discharged from his obligations where the following conditions are fulfilled:
— the transferee has received the goods and was informed that the goods for which the obligations are transferred, are subject to end-use customs supervision;
— customs control has been taken over by the transferee's customs authority; unless otherwise provided by the customs authorities, this shall be when the transferee has entered the goods in his records.
Article 297
1. In the case of the transfer of materials for the maintenance or repair of aircraft either under the terms of exchange agreements or for airlines' own needs, by airlines engaged in international traffic, an air waybill or equivalent document may be used instead of the T5 control copy.
2. The air waybill or equivalent document shall contain at least the following particulars:
(a) the name of the consigning airline;
(b) the name of the airport of departure;
(c) the name of the receiving airline;
(d) the name of the airport of destination;
(e) the description of the materials;
(f) the number of articles.
The particulars referred to in the first subparagraph may be given in coded form or by reference to an attached document.
3. The air waybill or equivalent document must bear on its face one of the following indications in block capitals:
— DESTINO ESPECIAL
— SÆRLIGT ANVENDELSESFORMÅL
— BESONDERE VERWENDUNG
— ΕΙΔΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ
— END-USE
— DESTINATION PARTICULIÈRE
— DESTINAZIONE PARTICOLARE
— BIJZONDERE BESTEMMING
— DESTINO ESPECIAL
— TIETTY KÄYTTÖTARKOITUS
— ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL
— KONEČNÉ POUŽITÍ
— EESMÄRGIPÄRANE KASUTAMINE
— IZMANTOŠANAS MĒRĶIS
— GALUTINIS VARTOJIMAS
— MEGHATÁROZOTT CÉLRA TÖRTÉNŐ FELHASZNÁLÁS
— UŻU AħħARI
— PRZEZNACZENIE SZCZEGÓLNE
— POSEBEN NAMEN
— KONEČNÉ POUŽITIE
— СПЕЦИФИЧНО ПРЕДНАЗНАЧЕНИЕ
— DESTINAȚIE FINALĂ
4. The consigning airline shall retain a copy of the air waybill or equivalent document as part of its records and shall, in the manner prescribed by the customs authorities of the Member State of departure, make a further copy available to the competent customs office.
The receiving airline shall retain a copy of the air waybill or equivalent document as part of its records and shall, in the manner prescribed by the customs authorities of the Member State of destination, make a further copy available to the competent customs office.
5. The intact materials and the copies of the air waybill or equivalent document shall be delivered to the receiving airline in the places specified by the customs authorities in the airline's Member State residence. The receiving airline shall enter the materials in its records.
6. The obligations arising under paragraphs 1 to 5 shall pass from the consigning airline to the receiving airline at the time when the intact materials and copies of the air waybill or equivalent document are delivered to the latter.
Article 298
1. The customs authorities may, subject to conditions they shall lay down, approve the exportation of the goods or destruction of the goods.
2. Where agricultural products are exported, box 44 of the Single Administrative Document or any other document used shall bear one of the following indications in block capitals:
— ARTÍCULO 298, REGLAMENTO (CEE) No 2454/93, DESTINO ESPECIAL: MERCANCÍAS DESTINADAS A LA EXPORTACIÓN — NO SE APLICAN RESTITUCIONES AGRÍCOLAS
— ART. 298 I FORORDNING (EØF) Nr. 2454/93 SÆRLIGT ANVENDELSESFORMÅL: VARER BESTEMT TIL UDFØRSEL — INGEN RESTITUTION
— ARTIKEL 298 DER VERORDNUNG (EWG) Nr. 2454/93 BESONDERE VERWENDUNG: ZUR AUSFUHR VORGESEHENE WAREN — ANWENDUNG DER LANDWIRTSCHAFTLICHEN AUSFUHRERSTATTUNGEN AUSGESCHLOSSEN
— ΑΡΘΡΟ 298 ΤΟΥ ΚΑΝ. (CEE) αριθ. 2454/93 ΕΙΔΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΠΡΟΟΡΙΖΟΜΕΝΑ ΓΙΑ ΕΞΑΓΩΓΗ — ΑΠΟΚΛΕΙΟΝΤΑΙ ΟΙ ΓΕΩΡΓΙΚΕΣ ΕΠΙΣΤΡΟΦΕΣ
— ARTICLE 298 REGULATION (EEC) No 2454/93 END-USE: GOODS DESTINED FOR EXPORTATION — AGRICULTURAL REFUNDS NOT APPLICABLE
— ARTICLE 298, RÈGLEMENT (CEE) No 2454/93 DESTINATION PARTICULIÈRE: MARCHANDISES PRÉVUES POUR L'EXPORTATION — APPLICATION DES RESTITUTIONS AGRICOLES EXCLUE
— ARTICOLO 298 (CEE) No 2454/93 DESTINAZIONE PARTICOLARE: MERCI PREVISTE PER L'ESPORTAZIONE — APPLICAZIONE DELLE RESTITUZIONI AGRICOLE ESCLUSA
— ARTIKEL 298, VERORDENING (EEG) Nr. 2454/93 BIJZONDERE BESTEMMING: VOOR UITVOER BESTEMDE GOEDEREN — LANDBOUWRESTITUTIES NIET VAN TOEPASSING
— ARTIGO 298o REG. (CEE) No 2454/93 DESTINO ESPECIAL: MERCADORIAS DESTINADAS À EXPORTAÇÃO — APLICAÇÃO DE RESTITUIÇÕES AGRÍCOLAS EXCLUÍDA
— 298 ART., AS. 2454/93 TIETTY KÄYTTÖTARKOITUS: VIETÄVIKSI TARKOITETTUJA TAVAROITA — MAATALOUSTUKEA EI SOVELLETA
— ARTIKEL 298 I FÖRORDNING (EEG) nr 2454/93 AVSEENDE ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR AVSEDDA FÖR EXPORT — JORDBRUKSBIDRAG EJ TILLÄMPLIGA
— ČLÁNEK 298 NAŘÍZENÍ (EHS) č. 2454/93 KONEČNÉ POUŽITÍ: ZBOŽÍ URČENO K VÝVOZU — ZEMĚDĚLSKÉ NÁHRADY NELZE UPLATNIT
— MÄÄRUSE (EMÜ) NR 2454/93 ARTIKKEL 298 “EESMÄRGIPÄRANE KASUTAMINE”: KAUBALE, MIS LÄHEB EKSPORDIKS, PÕLLUMAJANDUSTOETUSI EI RAKENDATA
— REGULAS (EEK) NR. 2454/93, 298.PANTS: IZMANTOŠANAS MĒRĶIS: PRECES PAREDZĒTAS IZVEŠANAI — LAUKSAIMNIECĪBAS KOMPENSĀCIJU NEPIEMĒRO
— REGLAMENTAS (EEB) NR. 2454/93, 298 STRAIPSNIS, GALUTINIS VARTOJIMAS: EKSPORTUOJAMOS PREKĖS — ŽEMĖS ŪKIO GRĄŽINAMOSIOS IŠMOKOS NETAIKOMOS
— MEGHATÁROZOTT CÉLRA TÖRTÉNŐ FELHASZNÁLÁS A 2454/93/EGK RENDELET 298.CIKKE SZERINT: KIVITELI RENDELTETÉSŰ ÁRUK — MEZŐGAZDASÁGI VISSZATÉRÍTÉS NEM ALKALMAZHATÓ
— ARTIKOLU 298 REGOLAMENT (KEE) 2454/93 UŻU AħħARI: OĠĠETTI DESTINATI GħALL-ESPORTAZZJONI RIFUŻJONIJIET AGRIKOLI MHUX APPLIKABBLI
— ARTYKUŁ 298 ROZPORZĄDZENIA (EWG) NR 2454/93 PRZEZNACZENIE SZCZEGÓLNE: TOWARY PRZEZNACZONE DO WYWOZU — NIE STOSUJE SIĘ DOPŁAT ROLNYCH
— ČLEN 298 UREDBE (EGS) ŠT. 2454/93 POSEBEN NAMEN: BLAGO DEKLARIRANO ZA IZVOZ — UPORABA KMETIJSKIH IZVOZNIH NADOMESTIL IZKLJUČENA
— ČLÁNOK 298 NARIADENIA (EHS) Č. 2454/93 KONEČNÉ POUŽITIE: TOVAR URČENÝ NA VÝVOZ — POľNOHOSPODÁRSKE NÁHRADY NEMOŽNO UPLATNIŤ
— ЧЛЕН 298 НА РЕГЛАМЕНТ (ЕИО) № 2454/93 СПЕЦИФИЧНО ПРЕДНАЗНАЧЕНИЕ: СТОКИ, НАСОЧЕНИ ЗА ИЗНАСЯНЕ — СЕЛСКОСТОПАНСКИ ВЪЗСТАНОВЯВАНИЯ СА НЕПРИЛОЖИМИ
— ARTICOLUL 298 REGULAMENTUL (CEE) Nr. 2454/93 DESTINAȚIE FINALĂ: MĂRFURI DESTINATE PENTRU EXPORT — NU SE APLICĂ RESTITUIRI RESTITUȚII AGRICOLE
3. Where goods are exported, they shall be considered as non-Community goods from the time of acceptance of the export declaration.
4. In the case of destruction Article 182(5) of the Code shall apply.
Article 299
Where the customs authorities agree that the use of the goods otherwise than as provided for in the authorisation is justified, such use, other than export or destruction, shall entail the incurrence of a customs debt. Article 208 of the Code shall apply mutatis mutandis.
Article 300
1. The goods referred to in Article 291(1) shall remain under customs supervision and liable to import duties until the are:
(a) first assigned to the prescribed end-use;
(b) exported, destroyed or used otherwise in accordance with Articles 298 and 299.
However, where the goods are suitable for repeated use and the customs authorities consider it appropriate in order to avoid abuse, customs supervision shall continue for a period not exceeding two years after the date of first assignment.
2. Waste and scrap which result from the working or processing of goods and losses due to natural wastage shall be considered as goods having been assigned to the prescribed end-use.
3. For waste and scrap which result from the destruction of goods, customs supervision shall end when they have been assigned a permitted customs-approved treatment or use.
CHAPTER 3
Management of tariff measures
Section 1
Management of tariff quotas designed to be used following the chronological order of dates of customs declarations
Article 308a
1. Save as otherwise provided, where tariff quotas are opened by a Community provision, those tariff quotas shall be managed in accordance with the chronological order of dates of acceptance of declarations for release for free circulation.
2. Where a declaration for release for free circulation incorporating a valid request by the declarant to benefit from a tariff quota is accepted, the Member State concerned shall draw from the tariff quota, through the Commission, a quantity corresponding to its needs.
3. Member States shall not present any request for drawing until the conditions laid down in Article 256 (2) and (3) are satisfied
4. Subject to paragraph 8, allocations shall be granted by the Commission on the basis of the date of acceptance of the relevant declaration for release for free circulation, and to the extent that the balance of the relevant tariff quota so permits. Priority shall be established in accordance with the chronological order of these dates.
5. The Member States shall communicate to the Commission all valid requests for drawing without delay. Those communications shall include the date referred to in paragraph 4, and the exact amount applied for on the relevant customs declaration.
6. For the purposes of paragraphs 4 and 5, the Commission shall fix order numbers where none are provided by the Community provision opening the tariff quota.
7. If the quantities requested for drawing from a tariff quota are greater than the balance available, allocation shall be made on a pro rata basis with respect to the requested quantities.
8. For the purposes of this Article, acceptance of a declaration by the customs authorities on 1, 2 or 3 January shall be regarded as acceptance on 3 January. However, if one of those days falls on a Saturday or a Sunday, such acceptance shall be regarded as having taken place on 4 January.
9. Where a new tariff quota is opened, drawings shall not be granted by the Commission before the 11th working day following the date of publication of the provision which created that tariff quota.
10. Member States shall immediately return to the Commission the amount of drawings which they do not use. However, where an erroneous drawing representing a customs debt of ►M31 10 euro ◄ or less is discovered after the first month following the end of the period of validity of the tariff quota concerned, Member States needs not make a return.
11. If the customs authorities invalidate a declaration for release for free circulation in respect of goods which are the subject of a request for benefit of a tariff quota, the complete request shall be cancelled in respect of those goods. The Member States concerned shall immediately return to the Commission any quantity drawn, in respect of those goods, from the tariff quota.
12. Details of drawings requested by individual Member States shall be treated by the Commission and other Member States as confidential.
Article 308b
1. The Commission shall make an allocation each working day, except:
— days which are holidays for the Community institutions in Brussels, or
— in exceptional circumstances, any other day, provided that the competent authorities of the Member States have been informed in advance.
2. Subject to Article 308a (8), any allocation shall take into account all unanswered requests which relate to declarations for release for free circulation accepted up to and including the second previous day, and which have been communicated to the Commission.
Article 308c
1. A tariff quota shall be considered as critical as soon as ►M31 90 % ◄ of the initial volume has been used, or at the discretion of the competent authorities.
2. By way of derogation from paragraph 1, a tariff quota shall be considered from the date of its opening as critical in any of the following cases:
(a) it is opened for less than three months;
(b) tariff quotas having the same product coverage and origin and an equivalent quota period as the tariff quota in question (equivalent tariff quotas) have not been opened in the previous two years;
(c) an equivalent tariff quota opened in the previous two years had been exhausted on or before the last day of the third month of its quota period or had a higher initial volume than the tariff quota in question.
3. A tariff quota whose sole purpose is the application, under the rules of the WTO, of either a safeguard measure or a retaliatory measure shall be considered as critical as soon as ►M31 90 % ◄ of the initial volume has been used irrespective of whether or not equivalent tariff quotas were opened in the previous two years.
Section 2
Surveillance of goods
Article 308d
1. Where Community surveillance is to be carried out, the Member States shall provide to the Commission at least once every week data on customs declarations for release for free circulation or on export declarations.
The Member States shall cooperate with the Commission to determine which data are required from customs declarations for release for free circulation or from export declarations.
2. The data provided under paragraph 1 by individual Member States shall be treated as confidential.
However, aggregate data for each Member State shall be available for authorised users in all Member States.
The Member States shall cooperate with the Commission to set up the practical rules on authorised access to the aggregate data.
3. In respect of certain goods surveillance shall be carried out on a confidential basis.
4. Where under the simplified procedures referred to in Articles 253 to 267 and Articles 280 to 289, the data referred to in paragraph 1 of this Article are not available, the Member States shall provide to the Commission the data available at the date of acceptance of the complete or supplementary declaration.
TITLE II
CUSTOMS STATUS OF GOODS AND TRANSIT
▼M19 —————
CHAPTER 3
Customs status of goods
Section 1
General provisions
Article 313
1. Subject to Article 180 of the Code and the exceptions listed in paragraph 2 of this Article, all goods in the customs territory of the Community shall be deemed to be Community goods, unless it is established that they do not have Community status.
2. The following shall not be deemed to be Community goods unless it is established in accordance with Articles 314 to 323 that they do have Community status:
(a) goods brought into the customs territory of the Community in accordance with Article 37 of the Code.
Nevertheless in accordance with Article 38(5) of the Code, goods brought into the customs territory of the Community shall be deemed to be Community goods unless it is established that they do not have Community status:
— where, if carried by air, the goods have been loaded or transhipped at an airport in the Community customs territory, for consignment to another airport in the Community customs territory, provided that they are carried under cover of a single transport document drawn up in a Member State, or
— where, if carried by sea, the goods have been shipped between ports in the Community customs territory by a regular shipping service authorised in accordance with Articles 313a and 313b;
(b) goods in temporary storage or in a free zone of control type I within the meaning of Article 799 or in a free warehouse;
(c) goods placed under a suspensive procedure or in a free zone of control type II within the meaning of Article 799.
▼M19 —————
Article 313a
1. A regular shipping service means a regular service which carries goods in vessels that ply only between ports situated in the customs territory of the Community and may not come from, go to or call at any points outside this territory or in a free zone of control type I in the meaning of Article 799 of a port in this territory.
2. The customs authorities may require proof that the provisions on authorized shipping services have been observed.
Where the customs authorities establish that the provisions on authorized shipping services have not been observed, they shall immediately inform all the customs authorities concerned.
Article 313b
1. Where a shipping company defining its service, makes an application, the customs authorities of a Member State in whose territory that company is established may, with the agreement of the other Member States concerned, authorise the establishment of a regular shipping service.
2. The application shall contain the following details:
(a) the ports concerned,
(b) the names of the vessels assigned to the regular service, and
(c) any further information required by the customs authorities, in particular the shipping service's timetable.
3. Authorisation shall be granted only to shipping companies which:
(a) are established in the Community and whose records will be available to the competent customs authorities;
(b) have not committed any serious or repeated offences in connection with the operation of a regular shipping service;
(c) are able to satisfy the customs authorities that they operate a regular shipping service as defined in Article 313a(1); and
(d) undertake that:
— on the routes for which authorisation is requested, no calls will be made at any port in a third country or at any free zone of control type I in the meaning of Article 799 in a port in the customs territory of the Community, and that no transhipments will be made on the high seas, and that,
— the authorisation certificate will be carried on board the vessel and presented on request to the competent customs authorities.
4. When they receive an application for authorisation, the customs authorities of the Member State to whom the application has been made (the authorising authorities) shall notify the customs authorities of the other Member States in whose territories the intended ports of call of the regular shipping service are situated (the corresponding authorities).
The corresponding authorities shall acknowledge receipt of the application.
Within 60 days of receipt of such notification, the corresponding authorities shall signify their agreement or refusal. Where a Member State refuses an application, it shall state the reasons. Where no reply is received, the authorising authority shall issue an authorisation which shall be accepted by the other Member States concerned.
The authorising authorities shall issue an authorisation certificate, in one or more copies as required and conforming to the model set out in Annex 42 A, and shall inform the corresponding authorities of the other Member States concerned. Each authorisation certificate shall bear a serial number by which it can be identified. All copies of each certificate shall bear the same number.
5. Once a regular shipping service has been authorised, the shipping company concerned shall be required to use it. The shipping company shall communicate any withdrawal or change in the characteristics of the authorised service to the authorising authorities.
6. Where an authorisation is withdrawn, or a regular shipping service ceases operations, the authorising authorities shall notify the corresponding authorities of the Member States concerned. The authorising authorities shall also notify the corresponding authorities of any changes to a regular shipping service ►M19 ————— ◄ . ►M19 If the details required in paragraph 2(a) change, the procedure provided for in paragraph 4 shall apply. ◄
7. When a vessel of the type referred to in Article 313a(1) is forced by circumstances beyond its control to tranship at sea or temporarily put into a third-country port or a free zone of control type I in the meaning of Article 799 of a port in the customs territory of the Community, the shipping company shall immediately inform the customs authorities of the subsequent ports of call along the vessel's scheduled route.
Article 314
1. Where goods are not deemed to be Community goods within the meaning of Article 313, their Community status may not be established ►M19 in accordance with Article 314c(1) ◄ unless:
(a) they have been brought from another Member State without crossing the territory of a third country on the way; or
(b) they have been brought from another Member State through the territory of a third country, and carried under cover of a single transport document issued in a Member State; or
(c) they have been transhipped in a third country on a means of transport other than that onto which they were initially loaded and a new transport document has been issued, provided that the new document is accompanied by a copy of the original document covering carriage from the Member State of departure to the Member State of destination. In line with the requirements of administrative cooperation between Member States, the customs authorities at the customs office of destination shall carry out post-clearance checks to determine the accuracy of the information entered in the copy of the original transport document.
▼M19 —————
3. The documents or rules referred to ►M19 in Article 314c(1) ◄ shall not be used in respect of goods for which the export formalities have been completed or which have been placed under the inward processing procedure (drawback system).
▼M19 —————
Article 314a
The customs administrations of the Member States 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 Title to prove the Community status of goods have been correctly applied.
Section 2
Proof of Community status
Article 314b
For the purposes of this Section, ‘competent office’ means the customs authorities responsible for certifying the Community status of goods.
Article 314c
1. Without prejudice to goods placed under the internal Community transit procedure, proof that the goods have Community status may be established solely by one of the following means:
(a) by one of the documents provided for in Articles 315 to 317b;
(b) in accordance with the rules laid down in Articles 319 to 323;
(c) by the accompanying document referred to in Commission Regulation (EEC) No 2719/92 ( 7 );
(d) by the document provided for in Article 325;
(e) by the label provided for in Article 462a(2);
(f) by the document provided for in ►M21 Article 812 ◄ certifying the Community status of the goods; or
(g) by the T5 control copy described in Article 843.
2. Where the documents or rules referred to in paragraph 1 are used for Community goods with packaging not having Community status, the document certifying the Community status of the goods shall bear one of the following endorsements:
— envases N
— N-emballager
— N-Umschließungen
— Συσκευασία Ν
— N packaging
— emballages N
— imballaggi N
— N-verpakkingen
— embalagens N
— N-pakkaus
— N förpackning.
— obal N
— N-pakendamine
— N iepakojums
— N pakuotė
— N csomagolás
— ippakkjar N
— opakowania N
— N embalaža
— N-obal.
— опаковка N
— ambalaj N.
3. Subject to the conditions for issuing the documents being met, the documents referred to in Articles 315 to 323 may be issued retroactively. Where this is the case, they shall bear one of the following phrases in red:
— Expedido a posteriori,
— Udstedt efterfoelgende,
— Nachträglich ausgestellt,
— Εκδοθέν εκ των υστέρων,
— Issued retroactively,
— Délivré a posteriori,
— Rilasciato a posteriori,
— Achteraf afgegeven,
— Emitido a posteriori,
— Annettu jälkikäteen,
— Utfärdat i efterhand,
— Vystaveno dodatečně,
— Välja antud tagasiulatuvalt,
— Izsniegts retrospektīvi,
— Retrospektyvusis išdavimas,
— Kiadva visszamenőleges hatállyal,
— Maħruġ retrospettivament,
— Wystawione retrospektywnie,
— Izdano naknadno,
— Vyhotovené dodatočne,
— Издаден впоследствие
— Eliberat ulterior.
Subsection1
T2L document
Article 315
1. Proof of the Community status of goods shall be furnished by the production of a T2L document. That document shall be drawn up in accordance with paragraphs 3 to 5.
2. Proof of the Community status of goods consigned to or from a part of the customs territory of the Community, where Directive 77/388/EEC does not apply, shall be furnished by the production of a T2LF document.
Paragraphs 3 to 5 of this Article and Articles 316 to 324f shall apply mutatis mutandis to the T2LF document.
3. The T2L document shall be made out on a form corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 31 and 32.
Where necessary, the said form may be supplemented by one or more continuation sheets corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 33 and 34.
Where Member States do not authorise the use of continuation sheets when a computerised system is used to produce declarations, the form shall be supplemented by one or more forms corresponding to Copy 4 or Copy 4/5 of the specimen in Annexes 31 and 32.
4. The person concerned shall enter ‘T2L’ in the right-hand subdivision of box 1 of the form and ‘T2Lbis’ in the right-hand subdivision of box 1 of any continuation sheets used.
5. Loading lists drawn up in accordance with the specimen in Annex 45 and made out in accordance with Annex 44a may be used instead of continuation sheets as the descriptive part of a T2L document.
Article 315a
The customs authorities may authorise any person fulfilling the conditions of Article 373 to use as loading lists lists which do not comply with all the requirements of Annexes 44a and 45.
Article 385(1), second subparagraph, (2) and (3) shall apply mutatis mutandis.
Article 316
1. Subject to the provisions of Article 324f, a T2L document shall be drawn up in a single original.
2. At the request of the person concerned, T2L documents and, where necessary, any continuation sheets or loading lists used, shall be endorsed by the competent office. Such endorsements shall comprise the following, which should, as far as possible, appear in box ‘C. Office of departure’:
(a) in the case of T2L documents, the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration, where this is required;
(b) in the case of continuation sheets or loading lists, the number appearing on the T2L document, which shall be entered by means of a stamp including the name of the competent office, or by hand; where it is entered by hand, it shall be accompanied by the official stamp of the said office.
The documents shall be returned to the person concerned.
Subsection 2
Commercial documents
Article 317
1. Proof of the Community status of goods shall be furnished, in accordance with the conditions set out below, by the production of the invoice or transport document relating to the goods.
2. The invoice or transport document referred to in paragraph 1 shall include at least the full name and address of the consignor, or of the person concerned where this is not the consignor, 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 mark the said document clearly with the ‘T2L’ symbol, accompanied by his handwritten signature.
3. At the request of the person concerned, the invoice or transport document duly completed and signed by him shall be endorsed by the competent office. The endorsement shall include the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration where such a declaration is required.
4. If the total value of the Community goods covered by the invoice or transport document, completed and signed in accordance with paragraph 2 of this Article or Article 224, does not exceed EUR 10 000, the person concerned shall not be required to submit that document for endorsement by the competent office.
In that case, the invoice or transport document shall include, in addition to the information set out in paragraph 2, the particulars of the competent office.
5. This Article shall apply only where the invoice or transport document relates exclusively to Community goods.
Article 317a
1. Proof of the Community status of goods shall be furnished, in accordance with the conditions set out below, by the production of the shipping company's manifest relating to the goods.
2. The manifest shall include at least the following information:
(a) the name and full address of the shipping company;
(b) the name of the vessel;
(c) the place and date of loading;
(d) the place of unloading.
The manifest shall further include, for each consignment:
(a) the reference for the bill of lading or other commercial document;
(b) the number, description, marks and reference numbers of the packages;
(c) the normal trade description of the goods including sufficient detail to permit their identification;
(d) the gross mass in kilograms;
(e) the container identification numbers, where applicable; and
(f) the following entries for the status of the goods:
— the letter ‘C’ (equivalent to ‘T2L’) for goods whose Community status can be demonstrated,
— the letter ‘F’ (equivalent to ‘T2LF’) for goods whose Community status can be demonstrated, consigned to or originating in a part of the Community customs territory where the provisions of Directive 77/388/EEC do not apply,
— the letter ‘N’ for all other goods.
3. At the request of the shipping company, the manifest it has duly completed and signed shall be endorsed by the competent office. The endorsement shall include the name and stamp of the competent office, the signature of an official at that office and the date of endorsement.
Article 317b
Where the simplified Community transit procedures provided for ►M21 in Articles 445 and 448 ◄ are used, proof of Community status shall be provided by entering the letter ‘C’ (equivalent to ‘T2L’) alongside the relevant items on the manifest.
Subsection 3
Other proof specific to certain operations
Article 319
1. Where goods are transported under cover of a TIR carnet or an ATA carnet, the declarant may, with a view to proving the Community status of the goods ►M19 ————— ◄ , clearly enter the symbol ‘T2L’ in the space reserved for the description of goods, together with his signature, on all the relevant vouchers of the carnet used before presenting it to the office of departure for authentication. On all the vouchers where it has been entered, the symbol ‘T2L’ shall be authenticated with the stamp of the office of departure accompanied by the signature of the competent official.
2. Where the TIR carnet or the ATA carnet covers both Community goods and non-Community goods, those two categories of goods shall be shown separately, and the symbol ‘T2L’ shall be entered in such a way that it clearly relates only to the Community goods.
Article 320
If it is necessary to establish the Community status of motorized road vehicles registered in a Member State, such vehicles shall be considered to have Community status:
(a) where they are accompanied by their registration plates and documents and the registration particulars shown on the said plates and documents unambiguously establish their Community status;
(b) in other cases, in accordance with Articles 315 to 319 and 321, 322 and 323.
Article 321
If it is necessary to establish the Community status of goods wagons belonging to a railway company of a Member State, such wagons shall be considered to have Community status:
(a) where the code number and ownership mark (distinguishing letters) displayed on them unambiguously establish their Community status;
(b) in other cases, on presentation of one of the documents referred to in ►M19 Articles 315 to 317b ◄ .
Article 322
1. If it is necessary to establish the Community status of packaging used for the transport of goods in intra-Community trade which can be identified as belonging to a person established in a Member State; the packaging shall be considered to have Community status:
(a) where they are declared as Community goods and there is no doubt as to the veracity of the declaration;
(b) in other cases, in accordance with Articles 315 to 322.
2. The facility provided for in paragraph 1 shall be granted for receptacles, packings, pallets and other similar equipment, excluding containers ►M20 ————— ◄ .
Article 323
If it is necessary to establish the Community status of goods in passenger-accompanied baggage the goods, provided that they are not intended for commercial use, shall be considered to have Community status:
(a) where they are declared as Community goods and there is no doubt as to the truthfulness of the declaration;
(b) in other cases, in accordance with Articles 315 to 322.
▼M19 —————
Subsection 4
Proof of Community status of goods provided by an authorised consignor
Article 324a
1. The customs authorities of each Member State may authorise any person, hereinafter referred to as the ‘authorised consignor’, who satisfies the requirements of Article 373 and proposes to establish the Community status of goods by means of a T2L document in accordance with Article 315, or by means of one of the documents stipulated in Articles 317 to 317b, hereinafter referred to as ‘commercial documents’, to use such documents without having to present them for endorsement to the competent office.
2. The provisions of Articles 374 to 378 shall apply, mutatis mutandis, to the authorisation referred to in paragraph 1.
Article 324b
The authorisation shall specify, in particular:
(a) the office assigned responsibility for pre-authenticating the forms used for drawing up the documents concerned, for the purposes of Article 324c(1)(a);
(b) the manner in which the authorised consignor shall establish that the forms have been properly used;
(c) the excluded categories or movements of goods;
(d) the period within which and the manner in which the authorised consignor shall notify the competent office in order to enable it to carry out any necessary controls before departure of the goods.
Article 324c
1. 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 for the purposes of compiling T2L document and, where appropriate, the continuation sheets, must be:
(a) stamped in advance with the stamp of the office referred to in Article 324b(a) and signed by an official of that office; or
(b) stamped by the authorised consignor with a special metal stamp approved by the customs authorities and corresponding to the specimen in Annex 62. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose.
The provisions of Article 401 shall apply mutatis mutandis.
2. Not later than on consignment of the goods, the authorised consignor shall complete and sign the form. He shall also enter in box ‘D. Control by office of departure’ of the T2L document, or in a clearly identifiable space on the commercial document used, the name of the competent office, the date of completion of the document, and one of the following endorsements:
— Expedidor autorizado
— Godkendt afsender
— Zugelassener Versender
— Εγκεκριμένος αποστολέας
— Authorised consignor
— Expéditeur agréé
— Speditore autorizzato
— Toegelaten afzender
— Expedidor autorizado
— Hyväksytty lähettäjä
— Godkänd avsändare.
— Schválený odesílatel
— Volitatud kaubasaatja
— Atzītais nosūtītājs
— Įgaliotas siuntėjas
— Engedélyezett feladó
— Awtorizzat li jibgħat
— Upoważniony nadawca
— Pooblaščeni pošiljatelj
— Schválený odosielateľ.
— Одобрен изпращач
— Expeditor agreat autorizat autorizat.
Article 324d
1. The authorised consignor may be authorised not to sign T2L documents or commercial documents used bearing the special stamp referred to in Annex 62 which are drawn up by an electronic or automatic data processing system. Such authorisation shall be subject to the condition that the authorised consignor has previously given those authorities a written undertaking acknowledging his liability for the legal consequences arising from all T2L documents or commercial documents issued bearing the special stamp.
2. T2L documents or commercial documents drawn up in accordance with paragraph 1 shall contain in place of the authorised consignor's signature one of the following endorsements:
— Dispensa de firma
— Fritaget for underskrift
— Freistellung von der Unterschriftsleistung
— Δεν απαιτείται υπογραφή
— Signature waived
— Dispense de signature
— Dispensa dalla firma
— Van ondertekening vrijgesteld
— Dispensada a assinatura
— Vapautettu allekirjoituksesta
— Befriad från underskrift.
— Podpis se nevyžaduje
— Allkirjanõudest loobutud
— Derīgs bez paraksta
— Leista nepasirašyti
— Aláírás alól mentesítve
— Firma mhux meħtieġa
— Zwolniony ze składania podpisu
— Opustitev podpisa
— Oslobodenie od podpisu.
— Освободен от подпис
— Dispensă de semnătură.
Article 324e
1. The customs authorities of the Member States may authorise shipping companies not to draw up the manifest serving to demonstrate the Community status of goods until, at the latest, the day after the departure of the vessel and, in any case, before its arrival at the port of destination.
2. The authorisation referred to in paragraph 1 shall be granted only to international shipping companies which:
(a) fulfil the conditions of Article 373; by way of derogation from Article 373(1)(a) shipping companies need not be established in the Community if they have a regional office there, and
(b) use electronic data interchange systems to transmit information between the ports of departure and destination in the Community, and
(c) operate a significant number of voyages between the Member States on recognised routes.
3. On receipt of an application, the customs authorities of the Member State where the shipping company is established shall notify the other Member States in whose respective territories the ports of departure and intended destination are situated of that application.
If no objection is received within 60 days of the date of notification, the customs authorities shall authorise use of the simplified procedure described in paragraph 4.
This authorisation shall be valid in the Member States concerned and shall apply only to transit operations between the ports to which it refers.
4. The simplification shall be operated as follows:
(a) the manifest for the port of departure shall be transmitted by electronic data interchange system to the port of destination;
(b) the shipping company shall enter in the manifest the information indicated in Article 317a(2);
(c) on request, a printout of the manifest transmitted by electronic data exchange system shall be presented to the customs 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;
(d) a printout of the data exchange manifest shall be presented to the customs authorities at the port of destination.
5. ►M21 Article 448(5) ◄ shall apply mutatis mutandis.
Article 324f
The authorised consignor shall make a copy of each T2L document or each commercial document issued under this subsection. The customs authorities shall specify the conditions under which the copy shall be presented for purposes of control and retained for at least two years.
Subsection 5
Specific provisions concerning products of sea-fishing and other products taken from the sea by boats
Article 325
1. ►M19 For the purposes of this subsection ◄ :
(a) Community fishing vessel means a vessel which is listed and registered in a part of a Member State's territory forming part of the customs territory of the Community, flies the flag of a Member State, catches products of sea-fishing and, as the case may be, processes them on board;
(b) Community factory ship means a vessel which is listed or registered in a part of a Member State's territory forming part of the customs territory of the Community, flies the flag of a Member State and does not catch products of sea-fishing but does process such products on board.
2. A T2M form, made out in accordance with Articles 327 to 337, shall be produced to prove the Community status:
(a) of the products of sea-fishing caught by a Community fishing vessel, in waters other than the territorial waters of a country or territory outside the customs territory of the Community;
and
(b) of the goods obtained from such products on board that vessel or a Community factory ship, in the production of which other products having Community status may have been used,
which may be in packaging having Community status and are to be brought into the customs territory of the Community in the circumstances set out in Article 326.
3. Proof of the Community status of the sea-fishing products and other products taken or caught in waters other than the territorial waters of a country or territory outside the customs territory of the Community by vessels flying the flag of a Member State and listed or registered in a part of a Member State's territory forming part of the customs territory of the Community, or of such products taken or caught in territorial waters within the customs territory of the Community by vessels of a non-member country, must be provided by means of the logbook or any other means which establishes the said status.
Article 326
1. A T2M form shall be presented in respect of the products and goods referred to in Article 325 (2) which are transported directly to the customs territory of the Community:
(a) by the Community fishing vessel which caught the products and, where applicable, processed them; or
(b) by another Community fishing vessel or by the Community factory slip which processed the products following their transhipment from the vessel referred to in point (a); or
(c) by any other vessel onto which the said products and goods were transhipped from the vessels referred to in points (a) and (b), without any further changes being made; or
(d) by a means of transport covered by a single transport document made out in the country or territory not forming part of the customs territory of the Community where the products or goods were landed from the vessels referred to in points (a), (b) and (c).
Thereafter the T2M form may no longer be used as proof of the Community status of the products or goods to which it refers.
2. The customs authorities which are responsible for the port where products and/or goods are landed from a vessel referred to in point (a) of paragraph 1 may waive the application of paragraph 1 where there is no doubt about the origin of those products and/or goods, or where the attestation referred to in Article 8 (1) of Council Regulation (EEC) No 2847/93 ( 8 ) is applicable.
Article 327
1. The form for the T2M document shall conform to the specimen shown in Annex 43.
2. The original shall be printed on paper without mechanical pulp, dressed for writing purposes and weighing at least 55 g/m2. It shall have a green guilloche pattern background printed on both sides so as to reveal any falsification by mechanical or chemical means.
3. The T2M forms shall measure 210 × 297 mm, a tolerance of between - 5 and + 8 mm being allowed in the length.
4. The form shall be printed in an official Community language specified by the competent authorities of the Member State to which the vessel belongs.
5. The T2M forms shall be bound in booklets of 10, with one detachable original and one non-detachable carbon copy of each form. Page 2 of the cover of the booklet shall contain the notes shown in Annex 44.
6. Each T2M form shall bear an individual serial number. This number shall be the same for both original and copy.
7. Member States may themselves print the T2M forms and assemble them in booklets, or entrust the work to printers approved by them. In the latter case, reference to the approval must appear on page 1 of the cover of each booklet and on the original of each form. Page 1 and the original of each form must also bear the name and address of the printer or a mark by which he can be identified.
8. The T2M forms shall be completed in one of the official Community languages either in typescript or legibly by hand; if the latter, in ink and in printed characters. No erasures or alterations may be made. Corrections shall be made by crossing out the wrong words and adding any necessary particulars. Any such corrections must be initialled by the person who signed the declaration containing them.
Article 328
The booklet of T2M forms shall be issued at the request of the appropriate person by the Community customs office responsible for supervising the base port of the Community fishing vessel for which the booklet is intended.
The booklet shall be issued only when the person concerned has completed boxes 1 and 2 in the language of the form, and has completed and signed the declaration in box 3 of all the originals and copies of the forms contained in the booklet. When issuing the booklet, the customs office shall complete box B of all the originals and copies of the forms in the booklet.
The booklet shall be valid for two years from the date of issue shown on page 2 of its cover. In addition, the validity of the forms shall be guaranteed by the presence in box A of each original and copy of a stamp applied by the authority responsible for registering the Community fishing vessel for which the booklet is issued.
Article 329
The master of the Community fishing vessel shall complete box 4 and, if the catch has been processed on board, box 6, and shall complete and sign the declaration in box 9 of the original and copy of one of the forms in the booklet whenever he:
(a) tranships products to one of the vessels referred to in point (b) of Article 326 (1) which processes those products;
(b) tranships products or goods to any other vessel which will not process them but take them directly either to a port in the customs territory of the Community or to another port for subsequent consignment to that territory;
(c) without prejudice to Article 326 (2), lands products or goods in a port in the customs territory of the Community;
(d) lands products or goods in a port outside the customs territory of the Community for subsequent consignment to that territory.
Any processing of such products shall be recorded in the vessel's logbook.
Article 330
The master of a vessel referred to in point (b) of Article 326 (1) shall complete box 6 and complete and sign the declaration in box 11 of the original of the T2M form whenever he lands goods either in a port in the customs territory of the Community or in a port outside the said territory for subsequent consignment to that territory, or whenever he tranships goods onto another vessel for that purpose.
Processing of products transhipped to the vessel shall be recorded in its logbook.
Article 331
When the products or goods referred to in point (a) or point (b) of Article 329 are transhipped for the first time, box 10 of the original and the copy of a T2M form shall be completed; if a further transhipment, of the type referred to in Article 330, takes place, box 12 of the original of that T2M form shall also be completed. The transhipment declaration shall be signed by both the masters concerned and the original of the T2M form shall be given to the master of the vessel to which the products or goods are transhipped. Any transhipment operation shall be recorded in the logbooks of both the vessels involved.
Article 332
1. Where products or goods covered by a T2M form go to a country or territory not forming part of the customs territory of the Community, the said form shall be valid only if the certification in box 13 of the form has been completed and endorsed by the customs authorities of that country or territory.
2. Where some of the products or goods do not come to the customs territory of the Community, the name, kind, gross mass and treatment or use assigned to those consignments shall be entered in the ‘Remarks’ box of the T2M form.
Article 333
1. Where products or goods covered by a T2M form go to country or territory not forming part of the customs territory of the Community for subsequent despatch in split consignments to that territory, the person concerned or his representative shall:
(a) enter in the ‘Remarks’ box of the initial T2M form the number of kind of packages, the gross mass, the treatment or use to which the consignment has been assigned and the number of the ‘Extract’ referred to in point (b);
(b) make out a T2M ‘Extract’, using for this purpose an original form taken from a booklet of T2M forms issued in accordance with the provisions of Article 328.
Each ‘Extract’, and its copy which shall remain in the T2M booklet, shall include a reference to the initial T2M form referred to in point (a) and shall be clearly marked with one of the following words:
— Extracto,
— Udskrift,
— Auszug,
— Απόσπασμα,
— Extract,
— Extrait,
— Estratto,
— Uittreksel,
— Extracto,
— Ote,
— Utdrag,
— Výpis,
— Väljavõte,
— Izraksts,
— Išrašas,
— Kivonat,
— Estratt,
— Wyciąg,
— Izpisek,
— Výpis,
— Извлечение,
— Extras.
The T2M ‘Extract’ accompanying the split consignment to the customs territory of the Community shall state in boxes 4, 5, 6, 7 and 8 the name, kind, CN code and quantity of products or goods making up that consignment. In addition, the certification in box 13 shall be completed and endorsed by the customs authorities of the country or territory where the products or goods remained while in transit.
2. When all the products and goods covered by the initial T2M form referred to in point (a) of paragraph 1 have been sent to the customs territory of the Community, the certification in box 13 of the form shall be completed and endorsed by the authorities referred to in that paragraph. The form shall then be sent to the customs office referred to in Article 328.
3. Where some of the products or goods do not come to the customs territory of the Community, the name, kind, gross mass and treatment or use assigned to the products or goods shall be entered in the ‘Remarks’ box of the initial T2M form.
Article 334
All T2M forms, whether initial or ‘Extract’, shall be presented at the customs office where the products or goods to which they refer are brought into the customs territory of the Community. However, where the products or goods are brought in under a transit procedure commencing outside that territory, the forms shall be presented at the customs office of destination for that procedure.
The authorities of the office may request a translation of the form. In addition, with a view to checking the accuracy of the particulars given in the T2M form, they may require the production of all relevant documents, including the vessels' papers where necessary. The office shall complete box C of each T2M form, a copy of which shall be sent to the customs office referred to in Article 328.
Article 335
By way of derogation from Articles 332, 333 and 334, where products or goods covered by a T2M form go to a third country that is a contracting party to the Convention on a common transit procedure, for reconsignment in full or split consignments to the customs territory of the Community under ‘T2’ procedure, the particulars of the said procedure shall be entered in the ‘Remarks’ box of the T2M form.
When all the products and/or goods covered by this T2M form have been sent to the customs territory of the Community, the certification in box 13 of the form shall be completed and endorsed by the customs authorities. A completed copy of the form, shall be sent to the customs office referred to in Article 328.
The provisions of Article 332 (2) shall apply as appropriate.
Article 336
The booklet containing the T2M forms shall be produced whenever the customs authorities so require.
When a vessel for which a booklet of T2M forms as referred to in Article 327 has been issued ceases to satisfy the conditions laid down, before all the forms have been used, or when all the forms in the booklet have been used or its period of validity has expired, the booklet shall be returned immediately to the customs office of issue.
▼M19 —————
▼M7 —————
CHAPTER 4
Community transit
Section 1
General provisions
Article 340a
The provisions of this Chapter shall apply to external and internal Community transit, except if provided otherwise.
The goods involving higher risk of fraud are listed in Annex 44c. When a provision of the present Regulation refers to that Annex, any measure related to goods in that Annex shall apply only when the quantity of those goods exceeds the corresponding minimum. Annex 44c shall be reviewed at least once a year.
Article 340b
For the purposes of this Chapter, the following definitions shall apply:
1. ‘office of departure’: means the customs office where declarations placing goods under the Community transit procedure are accepted;
2. ‘office of transit’ means
(a) the customs office at the point of exit from the customs territory of the Community when the consignment is leaving that territory in the course of a transit operation via a frontier between a Member State and a third country other than an EFTA country, or
(b) the customs office at the point of entry into the customs territory of the Community when the goods have crossed the territory of a third country in the course of a transit operation;
3. ‘office of destination’: means the customs office where goods placed under the Community transit procedure must be presented in order to end the procedure;
4. ‘office of guarantee’: means the office where the customs authorities of each Member State decide that guarantees furnished by a guarantor shall be lodged;
5. ‘EFTA countries’: means all EFTA countries and any other country that has acceded to the Convention of 20 May 1987 on a common transit procedure ( 9 ).
Article 340c
1. Community goods shall be placed under the internal Community transit procedure if they are consigned:
(a) from a part of the customs territory of the Community where the provisions of Directive 77/388/EEC apply, to a part of the customs territory of the Community where those provisions do not apply; or
(b) from a part of the customs territory of the Community where the provisions of Directive 77/388/EEC do not apply, to a part of the customs territory of the Community where those provisions do apply; or
(c) from a part of the customs territory of the Community where the provisions of Directive 77/388/EEC do not apply, to a part of the customs territory of the Community where those provisions do not apply either.
2. Without prejudice to paragraph 3, Community goods which are consigned from one point in the customs territory of the Community to another through the territory of one or more EFTA countries pursuant to the Convention on a common transit procedure, shall be placed under the internal Community transit procedure.
Goods covered by the first subparagraph which are carried entirely by sea or air shall not be required to be placed under the internal Community transit procedure.
3. Where Community goods are exported ►C9 to an EFTA country or where they are exported and transit the territory of one or more EFTA countries ◄ and the provisions of the Convention on a common transit procedure apply, they shall be placed under the external Community transit procedure under the following conditions:
(a) if they have undergone customs export formalities with a view to refunds being granted on export to third countries under the common agricultural policy; or
(b) if they have come from intervention stocks, are subject to measures of control as to use and/or destination, and have undergone customs formalities on export to third countries under the common agricultural policy; or
(c) if they are eligible for the repayment or remission of import duties on condition that they are exported from the customs territory of the Community; or
(d) if in the form of compensating products or goods in the unaltered state, they have undergone customs formalities on export to third countries in order to discharge the inward processing procedure, drawback system, with a view to obtaining repayment or remission of customs duty.
Article 340d
Goods to which the Community transit procedure applies may be carried between two points in the Community customs territory via the territory of a third country other than an EFTA country provided that that they are carried through that third country under cover of a single transport document drawn up in a Member State. Where this is so, the effect of the transit procedure shall be suspended in the territory of the third country.
Article 340e
1. The Community transit procedure shall be compulsory in respect of goods carried by air only if they are loaded or reloaded at an airport in the Community.
2. Without prejudice to Article 91(1) of the Code, use of the Community transit procedure shall be compulsory for goods carried by sea if they are carried by a regular shipping service authorised in accordance with Articles 313a and 313b.
Article 341
The provisions of Chapters 1 and 2 of Title VII of the Code and the provisions of this Title shall apply mutatis mutandis to other charges within the meaning of Article 91(1)(a) of the Code.
Article 342
1. The guarantee furnished by the principal shall be valid throughout the Community.
2. Where the guarantee is furnished by a guarantor, the guarantor shall indicate an address for service or appoint an agent in each Member State.
3. A guarantee needs to be furnished for Community transit operations carried out by the railway companies of the Member States under a procedure other than the simplified procedure referred to in Article 372(1)(g)(i).
Article 343
Each Member State shall provide the Commission with a list, in the agreed format, of the customs offices competent to handle Community transit operations, indicating their respective identification numbers and duties and stating the days and hours when they are open. Any changes to this information shall be communicated to the Commission.
The Commission shall communicate this information to the other Member States.
Article 344
The characteristics of the forms other than the Single Administrative Document used in the Community transit system shall be set out in Annex 44b.
Section 2
Procedure
Subsection 1
Individual guarantee
Article 345
1. The individual guarantee shall cover the full amount of customs debt liable to be incurred, calculated on the basis of the highest rates applicable to goods of the same kind in the Member State of departure. For the purposes of that calculation, Community goods carried in accordance with the Convention on a common transit procedure shall be treated as non-Community goods.
However, the rates to take into consideration for the calculation of the individual guarantee cannot be less than a minimal rate, when such a rate is mentioned in the fifth column of Annex 44c.
2. Individual guarantees in the form of a cash deposit shall be lodged at the office of departure. They shall be repaid when the procedure has been discharged.
3. An individual guarantee furnished by a guarantor may be in the form of individual guarantee vouchers for an amount of EUR 7 000, issued by the guarantor to persons who intend to act as principal.
The guarantor shall be liable for up to EUR 7 000 per voucher.
Article 346
1. An individual guarantee furnished by a guarantor shall correspond to the specimen in Annex 49.
Where the office of departure is not the office of guarantee, the latter shall keep a copy of the instrument by which it has accepted the guarantor's undertaking. The principal shall present the original at the office of departure, where it shall be retained. Where necessary this office may request a translation into the official language, or one of the official languages, of the Member State concerned.
However, where guarantee data is exchanged between the office of guarantee and the office of departure using information technology and computer networks, the original of the guarantee instrument shall be retained at the office of departure.
2. Where required by national law, regulation or administrative provision, or by common practice, each Member State may allow the undertaking referred to in paragraph 1 to take a different form provided it has the same legal effect as the undertaking shown in the specimen.
Article 347
1. In the case referred in Article 345(3), the individual guarantee shall correspond to the specimen in Annex 50.
Article 346(2) shall apply mutatis mutandis.
2. The individual guarantee voucher shall be drawn up on a form corresponding to the specimen in Annex 54. The guarantor shall indicate on the voucher the last date on which it may be used, which may not be later than one year from the date of issue.
3. The guarantor may issue individual guarantee vouchers which are not valid for a Community transit operation involving goods listed in Annex 44c.
To do so, the guarantor shall endorse each individual guarantee voucher diagonally with one of the following phrases:
— Validez limitada
— Begrænset gyldighed
— Beschränkte Geltung
— Περιορισμένη ισχύς
— Limited validity
— Validité limitée
— Validità limitata
— Beperkte geldigheid
— Validade limitada
— Voimassa rajoitetusti
— Begränsad giltighet.
— Omezená platnost
— Piiratud kehtivus
— Ierobežots derīgums
— Galiojimas apribotas
— Korlátozott érvényű
— Validità limitata
— Ograniczona ważność
— Omejena veljavnost
— Obmedzená platnosť.
— Ограничена валидност
— ValiditateValabilitate limitată.
3a. Where the office of guarantee exchanges guarantee data with the offices of departure using information technology and computer networks, the guarantor shall furnish this office with any required details about the individual guarantee vouchers that he has issued according to the modalities decided by the customs authorities.
4. The principal shall deliver to the office of departure the number of individual guarantee vouchers corresponding to the multiple of EUR 7 000 required to cover the total amount referred to in Article 345(1). The vouchers shall be retained by the office of departure.
Article 348
1. The office of guarantee shall revoke its decision accepting the guarantor's undertaking if the conditions laid down at the time of issue are no longer fulfilled.
Equally, the guarantor may cancel his undertaking at any time.
2. The revocation or cancellation shall become effective on the 16th day following the date on which the guarantor or the office of guarantee, as appropriate, is notified.
From the date on which the revocation or cancellation becomes effective, no individual guarantee vouchers issued earlier may be used for placing goods under the Community transit procedure.
3. The Member State responsible for the relevant office of guarantee shall notify the Commission forthwith of any revocation or cancellation and the date on which it becomes effective. The Commission shall notify the other Member States thereof.
Subsection 2
Means of transport and declarations
Article 349
1. Each transit declaration shall include only the goods loaded or to be loaded on a single means of transport for carriage from one office of departure to one office of destination.
For the purposes of this Article, the following shall be regarded as constituting a single means of transport, on condition that the goods carried are to be dispatched together:
(a) a road vehicle accompanied by its trailer(s) or semi-trailer(s);
(b) a set of coupled railway carriages or wagons;
(c) boats constituting a single chain;
(d) containers loaded on a single means of transport within the meaning of this Article.
2. A single means of transport may be used for loading goods at more than one office of departure and for unloading at more than one office of destination.
Article 350
Loading lists drawn up in accordance with Annex 44a and corresponding to the specimen in Annex 45 may be used instead of the continuation sheets as the descriptive part of transit declarations, of which they shall form an integral part.
Article 351
In the case of consignments comprising both goods which must be placed under the external Community transit procedure and goods which must be placed under the internal Community transit procedure, the transit declaration bearing the ‘T’ symbol shall be supplemented by:
(a) continuation sheets bearing the ‘T1bis’, ‘T2bis’ or ‘T2Fbis’ symbol, as appropriate, or
(b) loading lists bearing the ‘T1’, ‘T2’ or ‘T2F’ symbol, as appropriate.
Article 352
Where the‘T1’, ‘T2’ or ‘T2F’ symbols have been omitted from the right-hand subdivision of box 1 of the transit declaration or where, in the case of consignments containing both goods placed under the internal Community transit procedure and goods placed under the external Community transit procedure, the provisions of Article 351 have not been complied with, the goods shall be deemed to have been placed under the external Community transit procedure.
However, for the purposes of charging export duty or implementing any of the common commercial policy export measures, such goods shall be deemed to be moving under the internal Community transit procedure.
Article 353
1. Transit declarations shall comply with the structure and particulars set out in Annex 37a, and shall be lodged at the office of departure using a data-processing technique.
2. The customs authorities shall accept a transit declaration made in writing on a form corresponding to the specimen set out in Annex 31 and in accordance with the procedure defined by the customs authorities in agreement with each other in the following cases:
(a) the customs authorities’ computerised transit system is not functioning,
(b) the principal’s application is not functioning.
3. The use of a written transit declaration under paragraph 2(b) shall be subject to the approval of the customs authorities.
4. Where the goods are transported by travellers who have no direct access to the customs’ computerised system and so have no means of lodging the transit declaration using a data processing technique at the office of departure, the customs authorities shall authorise the traveller to use a transit declaration made in writing on a form corresponding to the specimen set out in Annex 31.
In this case the customs authorities shall ensure that the transit data is exchanged between customs authorities using information technology and computer networks.
▼M25 —————
Subsection 3
Formalities at the office of departure
Article 355
1. Goods placed under the Community transit procedure shall be carried to the office of destination along an economically justified route.
2. Without prejudice to Article 387, for goods on the list in Annex 44c, or when the customs authorities or the principal consider it necessary, the office of departure shall prescribe an itinerary and enter in box 44 of the transit declaration at least the Member States to be transited, taking into account any details communicated by the principal.
Article 356
1. The office of departure shall set a time limit within which the goods must be presented at the office of destination, taking into account the itinerary, any current transport or other legislation and, where appropriate, the details communicated by the principal.
2. The time limit prescribed by the office of departure shall be binding on the customs authorities of the Member States whose territory is entered during a Community transit operation and shall not be altered by those authorities.
3. Where the goods are presented at the office of destination after expiry of the time limit prescribed by the office of departure and where this failure to comply with the time limit is due to circumstances which are explained to the satisfaction of the office of destination and are not attributable to the carrier or the principal, the latter shall be deemed to have complied with the time limit prescribed.
Article 357
1. Without prejudice to paragraph 4, goods to be placed under the Community transit procedure shall not be released unless they are sealed.
2. The following shall be sealed:
(a) the space containing the goods, where the means of transport has been approved under other rules or recognised by the office of departure as suitable for sealing;
(b) each individual package, in other cases.
Seals must have the characteristics set out in Annex 46a.
3. Means of transport may be recognised as suitable for sealing on condition that:
(a) seals can be simply and effectively affixed to them;
(b) they are so constructed that no goods can be removed or introduced without leaving visible traces or without breaking the seals;
(c) they contain no concealed spaces where goods may be hidden;
(d) the spaces reserved for the load are readily accessible for inspection by the customs authorities.
Any road vehicle, trailer, semi-trailer or container approved for the carriage of goods under customs seal in accordance with an international agreement to which the European Community is a party shall be regarded as suitable for sealing.
4. The office of departure may dispense with sealing if, having regard to other possible measures for identification, the description of the goods in the transit declaration or in the supplementary documents make them readily identifiable.
A goods description shall be deemed to permit identification of the goods where it is sufficiently precise to permit easy identification of the quantity and nature of the goods.
Where the office of departure grants a waiver from sealing, it shall enter one of the following endorsements in the transit declaration, opposite the heading ‘seals affixed’ of box ‘D. Control by office of departure’:
— Dispensa
— Fritaget
— Befreiung
— Απαλλαγή
— Waiver
— Dispense
— Dispensa
— Vrijstelling
— Dispensa
— Vapautettu
— Befrielse.
— Osvobození
— Loobumine
— Derīgs bez zīmoga
— Leista neplombuoti
— Mentesség
— Tneħħija
— Zwolnienie
— Opustitev
— Oslobodenie.
— Освободено
— Dispensă.
Article 358
1. Where a transit declaration is processed at an office of departure by a computer system, copies No 4 and No 5 of the declaration shall be replaced by a transit accompanying document corresponding to the specimen and notes in Annex 45a.
2. Where appropriate, the transit accompanying document shall be supplemented by a list of items corresponding to the specimen and notes in Annex 45b. This list shall form an integral part of the transit accompanying document.
3. In the circumstances referred to in paragraph 1 the office of departure shall retain the declaration and authorise release of the goods by issuing the transit accompanying document to the principal.
4. Where authorised, the transit accompanying document may be printed out from the principal's computer system.
5. Where the provisions of this Title refer to copies of the declaration accompanying a consignment, these provisions shall apply, mutatis mutandis, to the transit accompanying document.
Subsection 4
Formalities en route
Article 359
1. Goods placed under the Community transit procedure shall be carried under cover of copies No 4 and No 5 of the transit declaration returned to the principal by the office of departure.
The consignment and copies No 4 and No 5 of the transit declaration shall be presented at each office of transit.
2. The carrier shall present a transit advice note made out on a form corresponding to the specimen in Annex 46 to each office of transit, where the note shall be kept. However, when the transit data is exchanged between the office of departure and the office of transit using information technology and computer networks the transit advice note shall not be presented.
3. Where goods are carried via an office of transit other than that mentioned in Copies No 4 and No 5 of the transit declaration, the office of transit used shall send the transit advice note without delay to the office of transit initially specified, or notify the passage to the office of departure in the cases and according to the procedure mutually agreed by the customs authorities.
Article 360
1. The carrier shall be required to make the necessary entries in copies No 4 and 5 of the transit declaration and present them with the consignment to the customs authorities of the Member State in whose territory the means of transport is located:
(a) if the prescribed itinerary is changed and the provisions of Article 355(2) apply;
(b) if seals are broken in the course of a transport operation for reasons beyond the carrier's control;
(c) if goods are transferred to another means of transport; any such transfer must be made under the supervision of the customs authorities which may, however, authorise transfers to be made without their supervision;
(d) in the event of imminent danger necessitating immediate partial or total unloading of the means of transport;
(e) in the event of any incident or accident capable of affecting the ability of the principal or the carrier to comply with his obligations.
2. Where the customs authorities consider that the Community transit operation concerned may continue in the normal way they shall take any steps that may be necessary and then endorse copies No 4 and 5 of the transit declaration.
Subsection 5
Formalities at the office of destination
Article 361
1. The goods and copies No 4 and No 5 of the transit declaration shall be presented at the office of destination.
2. The office of destination shall register copies No 4 and No 5 of the transit declaration, record on them their date of arrival and enter the details of any controls carried out.
3. At the request of the principal, and to provide evidence of the procedure having ended in accordance with Article 365(2), the office of destination shall endorse an extra copy No 5 or a copy of copy No 5 of the transit declaration with one of the following phrases:
— Prueba alternativa
— Alternativt bevis
— Alternativnachweis
— Εναλλακτική απόδειξη
— Alternative proof
— Preuve alternative
— Prova alternativa
— Alternatief bewijs
— Prova alternativa
— Vaihtoehtoinen todiste
— Alternativt bevis.
— Alternativní důkaz
— Alternatiivsed tõendid
— Alternatīvs pierādījums
— Alternatyvusis įrodymas
— Alternatív igazolás
— Prova alternattiva
— Alternatywny dowód
— Alternativno dokazilo
— Alternatívny dôkaz.
— Алтернативно доказателство
— Probă Dovada alternativă.
4. A transit operation may end at an office other than the one entered in the transit declaration. That office shall then become the office of destination.
Where the new office of destination comes under the jurisdiction of a Member State other than the one having jurisdiction over the office originally designated, the new office of destination shall enter in box ‘I. Control by office of destination’ of copy No 5 of the transit declaration one of the following endorsements in addition to the usual observations it is required to make:
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Diferencias : mercancías presentadas en la oficina (nombre y país) |
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Forskelle : det sted, hvor varerne blev frembudt (navn og land) |
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Unstimmigkeiten : Stelle, bei der die Gestellung erfolgte (Name und Land) |
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Διαφορές : εμπορεύματα προσκομισθέντα στο τελωνείο (Όνομα και χώρα) |
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Differences : office where goods were presented (name and country) |
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Différences : marchandises présentées au bureau (nom et pays) |
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Differenze : ufficio al quale sono state presentate le merci (nome e paese) |
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Verschillen : kantoor waar de goederen zijn aangebracht (naam en land) |
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Diferenças : mercadorias apresentadas na estãncia (nome e país) |
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Muutos : toimipaikka, jossa tavarat esitetty (nimi ja maa) |
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Avvikelse : varorna uppvisade för kontor (namn, land). |
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Nesrovnalosti : úřad, kterému bylo zboží předloženo (název a země) |
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Erinevused : asutus, kuhu kaup esitati (nimi ja riik) |
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Atšķirības : muitas iestāde, kurā preces tika uzrādītas (nosaukums un valsts) |
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Skirtumai : įstaiga, kuriai pateiktos prekės (pavadinimas ir valstybė) |
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Eltérések : hivatal, ahol az áruk bemutatása megtörtént( név és ország) |
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Differenzi : uffiċċju fejn l-oġġetti kienu ppreżentati (isem u pajjiż) |
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Niezgodności : urząd w którym przedstawiono towar (nazwa i kraj) |
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Razlike : urad, pri katerem je bilo blago predloženo (naziv in država) |
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Nezrovnalosti : úrad, ktorému bol tovar dodaný (názov a krajina). |
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Различия : митническо учреждение, където стоките са представени (наименование и страна) |
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Diferențe : mărfuri prezentate la biroul vamal (numebiroul unde au fost prezentate mărfurile (denumire ți țara). |
Article 362
1. The office of destination shall issue a receipt on request to the person presenting copies No 4 and No 5 of the transit declaration.
2. The form for the receipt shall correspond to the specimen in Annex 47. Alternatively, the receipt may be made out on specimen on the back of copy No 5 of the transit declaration.
3. The receipt shall be completed in advance by the person concerned. It may contain other particulars relating to the consignment, except in the space reserved for the office of destination. The receipt shall not be used as proof of the procedure having ended within the meaning of Article 365(2).
Article 363
The customs authorities of the Member State of destination shall return copy No 5 of the transit declaration to the customs authorities in the Member State of departure without delay and at most within one month of the date when the procedure ended.
Article 364
Each Member State shall notify the Commission of which offices have been created for the centralised receipt and transmission of documents and the types of documents involved, as well as of the responsibilities conferred on those offices. The Commission shall inform the other Member States.
Subsection 6
Checking the end of the procedure
Article 365
1. If copy No 5 of the transit declaration is not returned to the customs authorities of the Member State of departure within two months of the date of acceptance of the declaration, those authorities shall inform the principal and ask him to furnish proof that the procedure has ended.
1a. Where the provisions of Section 2 subsection 7 apply and the customs authorities of the Member States of departure have not received the ‘Arrival Advice’ message by the time limit within which the goods must be presented at the office of destination those authorities shall inform the principal and ask him to furnish proof that the procedure has ended.
2. The proof referred to in paragraph 1 may be furnished to the satisfaction of the customs authorities in the form of a document certified by the customs authorities of the Member State of destination identifying the goods and establishing that they have been presented at the office of destination or, where Article 406 applies, to the authorised consignee.
3. The Community transit procedure shall also be considered as having ended where the principal presents, to the satisfaction of the customs authorities, a customs document issued in a third country entering the goods for a customs-approved treatment or use, or a copy or photocopy thereof, identifying the goods. Copies or photocopies must be certified as being true copies by the body which certified the original documents, by the authorities of the third countries concerned or by the authorities of one of the Member States.
Article 366
1. Where the customs authorities of the Member State of departure have not received proof within four months of the date of acceptance of the transit declaration that the procedure has ended, they shall initiate the enquiry procedure immediately in order to obtain the information needed to discharge the procedure or, where this is not possible, to establish whether a customs debt has been incurred, to identify the debtor and to determine the customs authorities responsible for entry in the accounts.
If the customs authorities receive information earlier that the transit procedure has not ended, or suspect that to be the case, the enquiry procedure shall be initiated forthwith.
Where the provisions of Section 2 subsection 7 apply the customs authorities shall also initiate the enquiry procedure forthwith each time they have not received the ‘Arrival Advice’ message by the time limit within which the goods must be presented at the office of destination or the ‘Control Results’ message within six days after having received the ‘Arrival Advice’ message.
2. The enquiry procedure shall also be initiated if it transpires subsequently that proof of the end of the procedure was falsified and the enquiry procedure is necessary to achieve the objectives of paragraph 1.
3. To initiate the enquiry procedure, the customs authorities of the Member State of departure shall send the customs authorities of the Member State of destination a request together with all the necessary information.
4. The customs authorities of the Member State of destination and, where appropriate, the offices of transit called on to act in the context of the enquiry procedure shall respond without delay.
5. Where an enquiry establishes that the transit procedure ended correctly, the customs authorities of the Member State of departure shall immediately inform the principal and, where appropriate, any customs authorities that may have initiated a recovery procedure in accordance with Articles 217 to 232 of the Code.
Subsection 7
Additional provisions applicable where transit data is exchanged between customs authorities using information technology and computer networks
Article 367
This subsection shall not apply to the simplified procedures specific to the modes of transport referred to in Article 372(1)(g).
▼M29 —————
Article 368a
Where the office of guarantee and the office of departure are located in different Member States the messages to be used for the exchange of guarantee data shall conform to the structure and particulars defined by the customs authorities in agreement with each other.
Article 369
On release of the goods, the office of departure shall transmit details of the community transit operation to the declared office of destination using the ‘Anticipated Arrival Record’ message and to each declared office of transit using the ‘Anticipated Transit Record’ message. These messages shall be based on data derived from the transit declaration, where the case occurs amended, and completed as appropriate. These messages shall conform to the structure and particulars defined by the customs authorities in agreement with each other.
Article 369a
The office of transit shall record the passage against the ‘Anticipated Transit Record’ message received from the office of departure. Any inspection of the goods shall be carried out using the ‘Anticipated Transit Record’ message as a basis for such inspection. The passage shall be notified to the office of departure using the ‘Notification Crossing Frontier’ message. This message shall conform to the structure and particulars defined by the customs authorities in agreement with each other.
Article 370
1. The office of destination shall keep the transit accompanying document and, using the ‘Arrival advice message’, notify the office of departure of the arrival of the goods on the day they are presented at the office of destination. The message may not be used as proof of the procedure having ended for the purposes of Article 365(2).
2. Except where justified, the office of destination shall forward the ‘Control results’ message to the office of departure at the latest on the working day following the day the goods are presented at the office of destination.
3. The messages shall conform to the structure and particulars defined by the customs authorities in agreement with each other.
Article 371
The examination of the goods shall be carried out using the ‘Anticipated arrival record’ message received from the office of departure as a basis for such examination.
Section 3
Simplifications
Subsection 1
General provisions concerning simplifications
Article 372
1. Following an application by the principal or the consignee, as appropriate, the customs authorities may authorise the following simplifications:
(a) use of a comprehensive guarantee or guarantee waiver;
(b) use of special loading lists;
(c) use of seals of a special type;
(d) exemption from the requirement to use a prescribed itinerary;
(e) authorised consignor status;
(f) authorised consignee status;
(g) application of simplified procedures specific to goods:
(i) carried by rail or large container;
(ii) carried by air;
(iii) carried by sea;
(iv) moved by pipeline;
(h) use of other simplified procedures based on Article 97(2) of the Code.
2. Except where otherwise provided in this section or the authorisation, where authorisation to use the simplifications referred to in paragraph 1, points (a), (b) and (g) is granted, the simplifications shall apply in all Member States. Where authorisation to use the simplifications referred to in paragraph 1, points (c), (d), and (e) is granted, the simplifications shall apply only to Community transit operations beginning in the Member State where the authorisation was granted. Where authorisation to use the simplification referred to in paragraph 1, point (f) is granted, the simplification shall apply solely in the Member State where the authorisation was granted.
Article 373
1. The authorisations referred to in Article 372(1) shall be granted only to persons who:
(a) are established in the Community, with the proviso that authorisation to use a comprehensive guarantee may be granted only to persons established in the Member State where the guarantee is furnished,
(b) regularly use the Community transit arrangements, or whose customs authorities know that they can meet the obligations under the arrangements or, in connection with the simplification referred to in Article 372(1)(f), regularly receive goods that have been entered for the Community transit procedure, and
(c) have not committed any serious or repeated offences against customs or tax legislation.
2. To ensure the proper management of the simplifications, authorisations shall be granted only where:
(a) the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and
(b) the persons concerned keep records which enable the customs authorities to carry out effective controls.
Article 374
1. An application for authorisation to use simplifications, hereinafter referred to as ‘the application’, shall be made in writing. It shall be dated and signed.
2. The application must include all the facts which will allow the customs authorities to check that the conditions subject to which use of the simplifications may be granted have been met.
Article 375
1. The application shall be lodged with the customs authorities of the Member State in which the applicant is established.
2. The authorisation shall be issued or the application rejected within three months at most of the date on which the application is lodged.
Article 376
1. The dated and signed original of the authorisation and one or more copies thereof shall be given to the holder.
2. The authorisation shall specify the conditions for use of the simplifications and lay down the operating and control methods. It shall be valid from the date of issue.
3. In the case of the simplifications referred to in Article 372(1)(c), (d) and (g), authorisations shall be presented whenever the office of departure so requires.
Article 377
1. The holder of an authorisation shall inform the customs authorities of any factor arising after the authorisation was granted which may influence its continuation or content.
2. The date on which the decision takes effect shall be indicated in a decision revoking or amending authorisation.
Article 378
1. The customs authorities shall keep applications and attached supporting documents, together with a copy of any authorisations issued.
2. Where an application is rejected or an authorisation is annulled or revoked, the application and the decision rejecting or annulling or revoking the application, as the case may be, and all attached supporting documents shall be kept for at least three years from the end of the calendar year in which the application was rejected or the authorisation was annulled or revoked.
Subsection 2
Comprehensive guarantee and guarantee waiver
Article 379
1. The principal may use a comprehensive guarantee, or guarantee waiver, up to a reference amount.
For the application of the first subparagraph a calculation is made of the amount of the customs debt which may be incurred for each transit operation. When the necessary data is not available the amount is presumed to be EUR 7 000 unless other information known to the customs authorities leads to a different figure.
2. The reference amount shall be the same as the amount of customs debt which may be incurred in respect of goods the principal places under the Community transit procedure during a period of at least one week.
The office of guarantee shall establish the amount in collaboration with the party concerned on the basis of the information on goods he has carried in the past and an estimate of the volume of intended Community transit operations as shown, inter alia, by his commercial documentation and accounts.
In establishing the reference amount, account shall be taken of the highest rates of duty and charges applicable to the goods in the Member State of the office of guarantee. ►M21 Community goods carried or to be carried in accordance with the Convention on a common transit procedure shall be treated as non-Community goods. ◄
3. The office of guarantee shall review the reference amount annually, particularly in the light of information obtained from the office or offices of departure, and shall adjust it if necessary.
4. The principal shall ensure that the amount at stake does not exceed the reference amount, taking into account any operations for which the procedure has not yet ended.
The principal shall inform the office of guarantee when the reference amount falls below a level sufficient to cover his Community transit operations.
Article 380
1. The amount to be covered by the comprehensive guarantee shall be the same as the reference amount referred to in Article 379.
2. The amount to be covered by the comprehensive guarantee may be reduced:
(a) to 50 % of the reference amount where the principal demonstrates that his finances are sound and that he has sufficient experience of the Community transit procedure;
(b) to 30 % of the reference amount where the principal demonstrates that his finances are sound, that he has sufficient experience of the Community transit procedure and that he cooperates very closely with the customs authorities.
3. A guarantee waiver may be granted where the principal demonstrates that he maintains the standards of reliability described in paragraph 2(b), is in command of transport operations and has sufficient financial resources to meet his obligations.
4. For the purpose of paragraphs 2 and 3, the Member States shall take into account the criteria set out in Annex 46b.
Article 381
1. To be authorised to furnish a comprehensive guarantee in respect of the types of goods referred to in Annex 44c, a principal must demonstrate, not only that he meets the conditions of Article 373, but also that his finances are sound, that he has sufficient experience of the Community transit procedure and either that he cooperates very closely with the customs authorities or that he is in command of transport operations.
2. The amount to be covered by the comprehensive guarantee referred to in paragraph 1 may be reduced:
(a) to 50 % of the reference amount where the principal demonstrates that he cooperates very closely with the customs authorities and is in command of transport operations;
(b) to 30 % of the reference amount where the principal demonstrates that he cooperates very closely with the customs authorities, is in command of transport operations, and that he has sufficient financial resources to meet his obligations.
3. For the purposes of applying paragraphs 1 and 2, the customs authorities shall take account of the criteria set out in Annex 46b.
3a. Paragraphs 1, 2 and 3 also apply where an application explicitly concerns the use of the comprehensive guarantee for both the types of goods referred to in Annex 44c and those not listed in that Annex under the same comprehensive guarantee certificate.
4. The implementing rules concerning the temporary prohibition of the use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee, as provided for in Article 94(6) and (7) of the Code are set out in Annex 47a to the Regulation.
Article 382
The comprehensive guarantee shall be furnished by a guarantor.
It shall be the subject of a guarantee document conforming to the specimen in Annex 48.
Article 346(2) shall apply mutatis mutandis.
Article 383
1. On the basis of the authorisation, the customs authorities shall issue the principal with one or more comprehensive guarantee certificates or guarantee waiver certificates, hereinafter referred to as certificates, drawn up as appropriate on a form corresponding to the specimen in Annex 51 or Annex 51a and supplemented in accordance with Annex 51b, to enable the principal to provide proof of the comprehensive guarantee or guarantee waiver.
2. The certificate shall be presented at the office of departure. Particulars of the certificate shall be entered on the transit declaration.
However, where guarantee data is exchanged between the office of guarantee and the office of departure using information technology and computer networks, no certificate is presented to the office of departure.
3. The period of validity of a certificate shall not exceed two years. That period may be extended by the office of guarantee for one further period which shall not exceed two years.
Article 384
1. Article 348(1) and the first subparagraph of Article 348(2) shall apply mutatis mutandis to the revocation and cancellation of the comprehensive guarantee.
2. From the effective date of revocation of an authorisation to use a comprehensive guarantee or guarantee waiver by the customs authorities, from the effective date of revocation by the office of guarantee of its acceptance of a guarantor's undertaking, or from the effective date of cancellation of an undertaking by a guarantor, certificates issued earlier may not be used to place goods under the Community transit procedure and shall be returned by the principal to the office of guarantee without delay.
3. Each Member State shall forward to the Commission the means by which certificates that remain valid and have not yet been returned may be identified. The Commission shall inform the other Member States.
4. Paragraph 3 shall also apply to certificates that have been declared as stolen, lost or falsified.
Subsection 3
Special loading lists
Article 385
1. The customs authorities may authorise principals to use as loading lists lists which do not comply with all the requirements of Annexes 44a and 45.
Use of such lists shall be authorised only where:
(a) they are produced by firms which use an integrated electronic or automatic data-processing system to keep their records;
(b) they are designed and completed in such a way that they can be used without difficulty by the customs authorities;
(c) they include, for each item, the information required under Annex 44a.
2. Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be authorised for use as loading lists under paragraph 1, even where such lists are produced by firms not using an integrated electronic or automatic data-processing system to keep their records.
3. Firms which use an integrated electronic or automatic data-processing system to keep their records and are already authorised under paragraphs 1 and 2 to use loading lists of a special type may also be authorised to use such lists for Community transit operations involving only one type of goods if this facility is made necessary by the computer programmes of the firms concerned.
Subsection 4
Use of seals of a special type
Article 386
1. The customs authorities may authorise principals to use special types of seals on means of transport or packages provided the customs authorities approve the seals as complying with the characteristics set out in Annex 46a.
2. Principals shall enter, opposite the heading ‘seals affixed’ in box ‘D. Control by office of departure’ of the transit declaration, the type, number and make of the seals used.
Principals shall affix seals no later than when goods are released.
Subsection 5
Exemption regarding prescribed itinerary
Article 387
1. The customs authorities may grant an exemption from the requirement to follow a prescribed itinerary to principals who ensure that the customs authorities are able to ascertain the location of the consignments concerned at all times.
2. Holders of such exemptions shall enter one of the following endorsements in box 44 of the transit declaration:
— Dispensa de itinerario obligatorio
— fritaget for bindende transportrute
— Befreiung von der verbindlichen Beförderungsroute
— Απαλλαγή από την υποχρέωση τήρησης συγκεκριμένης διαδρομής
— Prescribed itinerary waived
— Dispense d'itinéraire contraignant
— Dispensa dall'itinerario vincolante
— Geen verplichte route
— Dispensa de itinerário vinculativo
— Vapautettu sitovan kuljetusreitin noudattamisesta
— Befrielse från bindande färdväg
— Osvobození od stanovené trasy
— Ettenähtud marsruudist loobutud
— Atļauts novirzīties no noteiktā maršruta
— Leista nenustatyti maršruto
— Előírt útvonal alól mentesítve
— Tneħħija ta'l-itinerarju preskritt
— Zwolniony z wiążącej trasy przewozu
— Opustitev predpisane poti
— Oslobodenie od predpísanej trasy
— Освободено от задължителен маршрут
— Dispensa Scutit de la itinerariul obligatoriuprestabilit
Subsection 6
Authorised consignor status
Article 398
Persons wishing to carry out Community transit operations without presenting the goods and the corresponding transit declaration at the office of departure may be granted the status of authorised consignor.
This simplification shall be granted solely to persons authorised to use a comprehensive guarantee or granted a guarantee waiver.
Article 399
The authorisation shall specify in particular:
(a) the office or offices of departure responsible for forthcoming Community transit operations;
(b) how, and by when, the authorised consignor is to inform the office of departure of forthcoming Community transit operations, in order that the office may carry out any necessary controls before the departure of the goods;
(c) 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 special seals, approved by the customs authorities as complying with the characteristics set out in Annex 46a and affixed by the authorised consignor;
(d) the excluded categories or movements of goods.
Article 400
1. The authorisation shall stipulate that box ‘C. Office of departure’ of the transit declaration forms must:
(a) be stamped in advance with the stamp of the office of departure and signed by an official of that office; or
(b) be stamped by the authorised consignor with a special metal stamp approved by the customs authorities and corresponding to the specimen in Annex 62; the stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose.
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.
2. The customs authorities may prescribe the use of forms bearing a distinctive mark as a means of identification.
Article 401
1. The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps or forms bearing the stamp of the office of departure or a special stamp.
He shall inform the customs authorities of the security measures taken pursuant to the first subparagraph.
2. In the event of the misuse by any person of forms stamped in advance with the stamp of the office of departure or with the 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 Member State in respect of goods carried under cover of such forms unless he can satisfy the customs authorities by whom he was authorised that he took the measures required of him under paragraph 1.
Article 402
1. Not later than on consignment of the goods, authorised consignors shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 355(2) and, in box ‘D. Control by office of departure’, the period prescribed in accordance with Article 356 within which the goods must be presented at the office of destination, the identification measures applied and one of the following endorsements:
— Expedidor autorizado
— Godkendt afsender
— Zugelassener Versender
— Εγκεκριμένος αποστολέας
— Authorised consignor
— Expéditeur agréé
— Speditore autorizzato
— Toegelaten afzender
— Expedidor autorizado
— Hyväksytty lähettäjä
— Godkänd avsändare.
— Schválený odesílatel
— Volitatud kaubasaatja
— Atzītais nosūtītājs
— Įgaliotas siuntėjas
— Engedélyezett feladó
— Awtorizzat li jibgħat
— Upoważniony nadawca
— Pooblaščeni pošiljatelj
— Schválený odosielateľ.
— Одобрен изпращач
— Expeditor agreat autorizat autorizat.
2. Where the customs authorities of the Member State of departure check a consignment before its departure, they shall record the fact in box ‘D. Control by office of departure’ of the transit declaration.
3. Following consignment, copy No 1 of the transit declaration shall be sent without delay to the office of departure. The customs authorities may provide in the authorisation that copy No 1 be sent to the customs authorities of the Member State of departure as soon as the transit declaration is completed. The other copies shall accompany the goods.
Article 403
1. The authorised consignor may be authorised not to sign transit declarations bearing the special stamp referred to in Annex 62 which are made out by an integrated electronic or automatic data-processing system. This waiver shall be subject to the condition that the authorised consignor has previously given the customs authorities a written undertaking acknowledging that he is the principal for all Community transit operations carried out under cover of transit declarations bearing the special stamp.
2. Transit declarations made out in accordance with paragraph 1 shall contain, in the box reserved for the principal's signature, one of the following endorsements:
— Dispensa de firma
— Fritaget for underskrift
— Freistellung von der Unterschriftsleistung
— Δεν απαιτείται υπογραφή
— Signature waived
— Dispense de signature
— Dispensa dalla firma
— Van ondertekening vrijgesteld
— Dispensada a assinatura
— Vapautettu allekirjoituksesta
— Befriad från underskrift.
— Podpis se nevyžaduje
— Allkirjanõudest loobutud
— Derīgs bez paraksta
— Leista nepasirašyti
— Aláírás alól mentesítve
— Firma mhux meħtieġa
— Zwolniony ze składania podpisu
— Opustitev podpisa
— Oslobodenie od podpisu.
— Освободен от подпис
— Dispensă de semnătură.
Article 404
1. Where transit declarations are lodged at offices of departure which apply the provisions of Section 2, subsection 7, persons may be granted the status of authorised consignor if, as well as complying with the conditions set out in Articles 373 and 398, they lodge their transit declarations and communicate with the customs authorities using a data-processing technique.
2. An authorised consignor shall lodge a transit declaration at the office of departure before the release of the goods.
3. The authorisation shall indicate, inter alia, the time limit within which an authorised consignor shall lodge a transit declaration so that the customs authorities may, if necessary, carry out checks before the release of the goods.
▼M19 —————
Subsection 7
Authorised consignee status
Article 406
1. Persons who wish to receive at their premises or at any other specified place goods entered for the Community transit procedure without presenting them and copies No 4 and No 5 of the transit declaration at the office of destination may be granted the status of authorised consignee.
2. The principal shall have fulfilled his obligations under Article 96(1)(a) of the Code, and the Community transit procedure shall be deemed to have ended, when copies No 4 and No 5 of the transit declaration which accompanied the consignment, together with the intact goods, have been delivered within the prescribed period to the authorised consignee at his premises or at the place specified in the authorisation, the identification measures having been duly observed.
3. At the carrier's request the authorised consignee shall issue the receipt provided for in Article 362, which shall apply mutatis mutandis, in respect of each consignment delivered in accordance with paragraph 2.
Article 407
1. The authorisation shall specify in particular:
(a) the office or offices of destination responsible for the goods received by the authorised consignee;
(b) how and by when, the authorised consignee is to inform the office of destination of the arrival of the goods in order that the office may carry out any necessary controls upon arrival of the goods;
(c) the excluded categories or movements of goods.
2. The customs authorities shall specify in the authorisation whether any action by the office of destination is required before the authorised consignee may dispose of goods received.
Article 408
1. When the goods arrive at his premises or at the places specified in the authorisation, the authorised consignee shall:
(a) immediately inform the office of destination, in accordance with the procedure laid down in the authorisation, of any excess quantities, deficits, substitutions or other irregularities such as broken seals;
(b) without delay, send to the office of destination Copies No 4 and No 5 of the transit declaration which accompanied the goods, indicating, except where communicated using a data processing technique, the date of arrival and the condition of any seals affixed.
2. The office of destination shall make the entries provided for in Article 361 on copies No 4 and No 5 of the transit declaration.
Article 408a
1. Where the office of destination applies the provisions of Section 2 Subsection 7, persons may be granted the status of authorised consignee if, as well as complying with the conditions set out in Article 373, they use a data processing technique to communicate with the customs authorities.
2. The authorised consignee shall inform the office of destination of the arrival of the goods before the unloading.
3. The authorisation shall indicate, in particular, how and by when the authorised consignee receives the ‘Anticipate Arrival Record’ data from the office of destination for the purpose of applying, mutatis mutandis, Article 371.
▼M19 —————
Subsection 8
Simplified procedures for goods carried by rail or in large containers
A.
General provisions relating to carriage by rail
Article 412
Article 359 shall not apply to the carriage of goods by rail.
Article 413
Where the Community transit procedure is applicable, formalities under that procedure shall be simplified in accordance with Articles 414 to 425, 441 and 442 for the transport of goods by railway companies under cover of a ‘consignment note CIM and express parcels’ hereinafter referred to as the ‘consignment note CIM’.
Article 414
The CIM consignment note shall be equivalent to a Community transit declaration.
Article 415
The railway company of each Member State shall make the records held at their accounting offices available to the customs authorities of their country for purposes of control.
Article 416
1. A railway company which accepts goods for carriage under cover of a CIM consignment note serving as a Community transit declaration shall be the principal for that operation.
2. The railway company of the Member State through whose territory the goods enter the Community shall be the principal for operations in respect of goods accepted for transport by the railways of a third country.
Article 417
The railway companies shall ensure that consignments transported under the Community transit procedure are identified by labels bearing a pictogram, a specimen of which is shown in Annex 58.
The labels shall be affixed to the consignment note CIM and to the relevant railway wagon in the case of a full load or, in other cases, to the package or packages.
The label referred to in the first paragraph may be replaced by a stamp reproducing the pictogram shown in Annex 58 in green ink
Article 418
Where the contract of carriage is modified so that:
— a transport operation which was to end outside the customs territory of the Community ends within it,
— a transport operation which was to end within the customs territory of the Community ends outside it,
the railway companies shall not perform the modified contract without the prior agreement of the office of departure.
In all other cases, the railway companies may perform the modified contract; they shall forthwith inform the office of departure of the modification made.
Article 419
1. The consignment note CIM shall be produced at the office of departure in the case of a transport operation to which the Community transit procedure applies and which starts and is to end within the customs territory of the Community.
2. The office of departure shall clearly enter in the box reserved for customs on sheets 1, 2 and 3 of the CIM consignment note:
(a) the symbol ‘T1’, where goods are moving under the external Community transit procedure;
(b) the symbol ‘T2’, where goods, with the exception of those referred to in ►M19 Article 340c(1) ◄ , are moving under the internal Community transit procedure in accordance with Article 165 of the Code;
(c) the symbol ‘T2F’, where goods are moving under the internal Community transit procedure in accordance with ►M19 Article 340c(1) ◄ .
The symbol ‘T2’ or ‘T2F’ shall be authenticated by the application of the stamp of the office of departure
4. The goods referred to in ►M19 Article 340c(2) ◄ shall be placed under the internal Community transit procedure for the whole of the journey from the Community station of departure to the station of destination in the customs territory of the Community, in accordance with arrangements determined by each Member State, without presentation at the office of departure of the consignment note CIM in respect of the goods and without affixing the labels referred to in Article 417. However, this waiver shall not apply to consignment notes CIM drawn up for goods covered by the provisions in ►M18 Article 843 ◄ .
5. For the goods referred to in paragraph 2 the customs office for the station of destination shall act as the office of destination. If, however, the goods are released for free circulation or placed under another customs procedure at an intermediate station, the office responsible for that station shall act as the office of destination.
No formalities need be carried out at the office of destination with regard to the goods referred to in ►M19 Article 340c(2) ◄ .
6. For the purposes of the control referred to in Article 415, the railway companies shall, in the country of destination, make all the consignment notes CIM for the transport operations referred to in paragraph 4 available to the customs authorities, in accordance with any provisions defined by mutual agreement with those authorities.
7. When Community goods are transported by rail from a point in a Member State to a point in another Member State through the territory of a third country other than an EFTA country, the internal Community transit procedure shall apply. In this case the provisions of paragraphs 4, 5 second subparagraph and 6 shall apply mutatis mutandis.
Article 420
As a general rule and having regard to the identification measures applied by the railway companies, the office of departure shall not seal the means of transport or the packages.
Article 421
1. In the cases referred to in the first subparagraph of Article 419 (5), the railway company of the Member State responsible for the office of destination shall forward to the latter sheets 2 and 3 of the consignment note CIM.
2. The office of destination shall forthwith return sheet 2 to the railway company after stamping it and shall retain sheet 3.
Article 422
1. Article 419 and 420 shall apply to a transport operation which starts within the customs territory of the Community and is to end outside it.
2. The customs office for the frontier station through which the goods in transit leave the customs territory of the Community shall act as office of destination.
3. No formalities need be carried out at the office of destination.
Article 423
1. Where a transport operation starts outside the customs territory of the Community and is to end within it, the customs office for the frontier station through which the goods enter the customs territory of the Community shall act as office of departure.
No formalities need be carried out at the office of departure.
2. The customs office for the station of destination shall act as the office of destination. The formalities referred to in Article 421 shall be carried out at the office of destination.
3. Where the goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office for this station shall act as the office of destination. This customs office shall stamp sheets 2 and 3 and the supplementary copy of sheet 3 forwarded by the railway company and endorse them with one of the following indications:
— Cleared
— Dédouané
— Verzollt
— Sdoganato
— Vrijgemaakt
— Toldbehandlet
— Εκτελωνισμένο
— Despachado de aduana
— Desalfandegado
— Tulliselvitetty
— Tullklarerat
— Propuštěno
— Lõpetatud
— Nomuitots
— Išleista
— Vámkezelve
— Mgħoddija
— Odprawiony
— Ocarinjeno
— Prepustené
— Оформено
— Vămuit
This office shall return sheets 2 and 3, without delay, to the railway company after having stamped them and retained the supplementary copy of sheet 3.
4. The procedure referred to in paragraph 3 shall not apply to products subject to exise (SIC! excise) duty as defined in Article 3 (1) and Article 5 (1) of Council Directive 92/12/EEC ( 10 ).
5. In the case referred to in paragraph 3 the competent customs authorities for the office of destination may request a posteriori verification of the endorsements made by the competent customs authorities for the intermediate station on sheets 2 and 3.
Article 424
1. Where a transport operation starts and is to end outside the customs territory of the Community, the customs offices which are to act as office of departure and office of destination shall be those referred to in Articles 423 (1) and 422 (2) respectively.
2. No formalities need to be carried out at the offices of departure or destination.
Article 425
Goods which are transported under Articles 423 (1) or 424 (1) shall be considered as moving under the external Community transit procedure unless the Community status of the goods is established in accordance with Articles 313 to 340.