Статья 21«Конвенция о процедуре общего транзита» [рус., англ.]

Информация и другие данные, сообщенные запрашиваемым органом органу-заявителю, должны быть оформлены на официальном языке или одном из официальных языков страны, в которой располагается запрашиваемый орган.

Приложение II к Дополнению IV

КОНВЕНЦИЯ ОТ 20 МАЯ 1987 Г. О ПРОЦЕДУРЕ ОБЩЕГО ТРАНЗИТА

(СТАТЬЯ 4 ДОПОЛНЕНИЯ IV)

ЗАПРОС ИНФОРМАЦИИ

Я, нижеподписавшийся, ..................................................... (имя и должность должностного лица)

являющийся  официальным  представителем, уполномоченным органом-заявителем,
указанным  выше,  настоящим  запрашиваю  следующую  информацию,  подлежащую

получению в соответствии со Статьей 4 Дополнения IV Конвенции.

Приложение III к Дополнению IV

КОНВЕНЦИЯ ОТ 20 МАЯ 1987 Г. О ПРОЦЕДУРЕ ОБЩЕГО ТРАНЗИТА

(СТАТЬЯ 5 ДОПОЛНЕНИЯ IV)

ЗАПРОС ОБ УВЕДОМЛЕНИИ

Я, нижеподписавшийся, ..................................................... (имя и должность должностного лица) являющийся официальным представителем, уполномоченным органом-заявителем, указанным выше, настоящим запрашиваю уведомление согласно Статье 5 Дополнения IV Конвенции о следующем документе/решении <*>.

СЕРТИФИКАТ

Нижеподписавшийся настоящим удостоверяет, что:

• о документе/решении <*>, приложенном к запросу на обратной стороне листа, извещен адресат, указанный в упомянутом запросе, датированном ............. Уведомление оформлено следующим образом <*> <1>:

• о документе/решении <*>, приложенном к запросу на обратной стороне листа, адресат, указанный в упомянутом запросе, не может быть извещен по следующим причинам <*>:

..................... (Дата)

..................... (Подпись)

Официальная печать

<*> Удалить ненужное.

<1> Указать четко, оформлено ли уведомление адресату лично или иным образом.

Приложение IV к Дополнению IV

КОНВЕНЦИЯ ОТ 20 МАЯ 1987 Г. О ПРОЦЕДУРЕ ОБЩЕГО ТРАНЗИТА

(СТАТЬИ 6 - 13 ДОПОЛНЕНИЯ IV)

ЗАПРОС О ВЗЫСКАНИИ/О ПРИНЯТИИ ПРЕДУПРЕДИТЕЛЬНЫХ МЕР <*>

Я, нижеподписавшийся, ..................................................... (имя и должность должностного лица) являющийся официальным представителем, уполномоченным органом-заявителем, указанным выше, настоящим запрашиваю:

• произвести взыскание следующего(их) долга(ов), указанного в приложенном документе о выполнении в соответствии со Статьей 7 Дополнения IV Конвенции; условия Статьи 7(2)(a) и (b) соблюдены <*>,
• принять предупредительные меры, подлежащие принятию в соответствии со Статьей 13 Дополнения IV Конвенции, в отношении упомянутого ниже лица, касающегося долга(ов), указанного в приложенном документе о выполнении; я прилагаю к настоящему запросу заявление о указании причин запроса <*>

CONVENTION ON A COMMON TRANSIT PROCEDURE

(Interlaken, 20.V.1987)

(Amended by: Decision No 1/88 of the EEC-EFTA Joint Committee «Common transit» of 22 April 1988, Decision No 1/89 of the EEC-EFTA Joint Committee — Common transit of 3 May 1989, Decision No 2/89 of the EEC-EFTA Joint Committee on Common transit of 8 December 1989, Decision No 1/90 of the EEC-EFTA Joint Committee «Common transit» of 13 December 1990, Decision No 1/91 of the EEC-EFTA Joint Committee on Common transit of 19 September 1991, Agreement in the form of an exchange of letters between the European Economic Community and the Republic of Austria, the Republic of Finland, the Republic of Iceland, the Kingdom of Norway, the Kingdom of Sweden and the Swiss Confederation relating to the amendment of the Convention of 20 May 1987 on a common transit procedure, Decision No 2/93 of the EEC-EFTA Joint Committee on Common transit of 23 September 1993, Decision No 1/94 of the EEC-EFTA Joint Committee on Common transit of 8 December 1994, Decision No 3/94 of the EEC-EFTA Joint Committee on Common transit of 8 December 1994, Recommendation No 1/93 the EEC-EFTA Joint Committee on the simplification of formalities in trade in goods of 23 September 1993, Recommendation No 1/93 the EEC-EFTA Joint Committee on Common transit of 23 September 1993, Decision No 2/95 of the EC-EFTA Joint Committee on Common transit of 26 October 1995, Decision No 3/96 of the EC-EFTA Joint Committee on Common transit of 5 December 1996, Decision No 4/96 of the EC-EFTA Joint Committee on Common transit of 5 December 1996, Agreement in the form of an Exchange of Letters between the European Community and the Republic of Iceland, the Kingdom of Norway and the Swiss Confederation relating to the amendment of the Convention of 20 May 1987 on a common transit procedure, Decision No 2/97 of the EC-EFTA Joint Committee on Common transit of 23 July 1997, Decision No 3/97 of the EC-EFTA Joint Committee on Common transit of 23 July 1997, Decision No 4/97 of the EC-EFTA Joint Committee on Common transit of 17 December 1997, Decision No 1/99 of the EC-EFTA Joint Committee on Common transit of 12 February 1999, Decision No 2/99 of the EC-EFTA Joint Committee on Common transit of 30 March 1999, Decision No 1/2000 of the EC-EFTA Joint Committee on Common transit of 20 December 2000, Decision No 1/2001 of the EC-EFTA Joint Committee on Common transit of 7 June 2001, Decision No 2/2002 of the EC-EFTA Joint Committee on Common transit of 27 November 2002, Decision No 1/2005 of the EC-EFTA Joint Committee on Common transit of 17 June 2005, Decision No 2/2005 of the EC-EFTA Joint Committee on Common transit of 17 June 2005, Decision No 3/2005 of the EC-EFTA Joint Committee on Common transit of 17 June 2005, Decision No 4/2005 of the EC-EFTA Joint Committee on Common transit of 15 August 2005, Decision No 6/2005 of the EC-EFTA Joint Committee on Common transit of 4 October 2005, Decision No 1/2007 of the EC-EFTA Joint Committee on Common transit of 16 April 2007, Decision No 1/2008 of the EC-EFTA Joint Committee on Common transit of 16 June 2008, Decision No 1/2009 of the EC-EFTA Joint Committee on Common transit of 31 July 2009, Decision No 3/2012 of the EU-EFTA Joint Committee on Common transit of 26 June 2012, Decision No 4/2012 of the EU-EFTA Joint Committee on Common transit of 26 June 2012, Decision No 1/2013 of the EU-EFTA Joint Committee on Common transit of 1 July 2013, Decision No 2/2013 of the EU-EFTA Joint Committee on Common transit of 7 November 2013, Decision No 2/2015 of the EU-EFTA Joint Committee on Common transit of 17 June 2015, Decision No 4/2015 of the EU-EFTA Joint Committee on Common transit of 26 November 2015, Decision No 1/2016 of the EU-EFTA Joint Committee on Common transit of 28 April 2016)

(Corrected by: Corrigendum, OJ L 13, 16.1.2002, p. 36 (1/2000), Corrigendum, OJ L 45, 19.2.2015, p. 22 (1/2008))

The Republic of Austria, the Republic of Finland, the Republic of Iceland, the Kingdom of Norway, the Kingdom of Sweden, the Swiss Confederation,

hereinafter called the EFTA countries,

The European Economic Community,

hereinafter called the Community,

Considering the Free Trade Agreements between the Community and each of the EFTA countries,

Considering the Joint Declaration calling for the creation of a European economic space, adopted by Ministers of the EFTA countries and the Member States of the Community and the Commission of the European Communities in Luxembourg on 9 April 1984, especially with regard to simplification of border formalities and rules of origin,

Considering the Convention on the simplification of formalities in trade in goods, concluded between the EFTA countries and the Community, introducing a single administrative document for use in such trade,

Considering that the use of this single document within the framework of a common transit procedure for the carriage of goods between the Community and the EFTA countries and between the EFTA countries themselves would lead to simplification,

Considering that the most appropriate way of achieving this aim would be to extend to those EFTA countries which do not apply it the transit procedure which currently applies to the carriage of goods within the Community, between the Community and Austria and Switzerland, and between Austria and Switzerland,

Considering also the Nordic transit order applied between Finland, Norway and Sweden,

Have decided to conclude the following Convention:

GENERAL PROVISIONS

Article 1

1. This Convention lays down measures for the carriage of goods in transit between the Community and the EFTA countries as well as between the common transit countries themselves, including, where applicable, goods transhipped, reconsigned or warehoused, by introducing a common transit procedure regardless of the kind and origin of the goods.

2. Without prejudice to the provisions of this Convention and in particular those concerning guarantees, goods circulating within the Community are deemed to be placed under the Union transit procedure.

3. Subject to the provisions of Articles 7 to 12 below, the rules governing the common transit procedure are set out in Appendices I and II to this Convention.

4. Transit declarations and transit documents for the purposes of the common transit procedure shall conform to and be made out in accordance with Appendix III.

Article 2

1. The common transit procedure shall hereinafter be described as the T1 procedure or the T2 procedure, as the case may be.

2. The T1 procedure may be applied to any goods carried in accordance with Article 1, paragraph 1.

3. The T2 procedure shall apply to goods carried in accordance with Article 1, paragraph 1:

(a) in the Community:

only when the goods are Union goods. «Union goods» shall mean goods which fall into any of the following categories:

• goods wholly obtained in the customs territory of the Community and not incorporating goods imported from countries or territories outside the customs territory of the Community;
• goods brought into the customs territory of the Community from countries or territories outside that territory and released for free circulation;
• goods obtained or produced in the customs territory of the Community, either solely from goods referred to in the second indent or from goods referred to in the first and second indents.

However, without prejudice to this Convention, or to other Agreements concluded by the Community, goods which, although fulfilling the conditions laid down in one of the preceding three indents, are reintroduced into the customs territory of the Community after being exported outside that territory shall be deemed not to be Union goods.

(b) in a common transit country:

Only when the goods have arrived in that country under the T2 procedure and are reconsigned under the special conditions laid down in Article 9 below.

4. The special conditions laid down in this Convention in respect of placing goods under the T2 procedure shall apply also to the issue of documents certifying the customs status of Union goods and goods covered by such a document shall be treated in the same way as goods carried under the T2 procedure, except that the document certifying the customs status of Union goods need not accompany them.

Article 3

1. For the purposes of this Convention, the term:

(a) «transit» shall mean a procedure under which goods are carried under the control of the competent authorities from one Contracting Party to another Contracting Party or to the same Contracting Party over at least one frontier;

(b) «country» shall mean any common transit country, any Member State of the Community, or any other State which has acceded to this Convention;

(c) «third country» shall mean any State which is not Contracting Party to this Convention;

(d) «common transit country» shall mean any country, other than a Member State of the Community, that is a Contracting Party to this Convention.

3. In the application of the rules laid down in this Convention for the T1 or T2 procedure, the common transit countries and the Community and its Member States shall have the same rights and obligations.

Article 4

1. This Convention shall be without prejudice to the application of any other international agreement concerning a transit procedure, subject to any limitations to such application in respect of the carriage of goods from one point in the Community to another point in the Community and to any limitations on the issue of documents certifying the Community status of goods.

2. This Convention shall be without prejudice also to:

(a) movements of goods under a temporary admission procedure;

and

(b) agreements concerning frontier traffic.

Article 5

In the absence of an agreement between the Contracting Parties and a third country whereby goods moving between the Contracting Parties may be carried across that third country under the T1 or T2 procedure, such a procedure shall apply to goods carried across that third country only if the carriage across that country is effected under cover of a single transport document drawn up in the territory of a Contracting Party and the operation of that procedure is suspended in the territory of the third country.

Article 6

Provided that the implementation of any measures applicable to the goods is ensured, countries may, within the T1 or T2 procedure, introduce among themselves simplified procedures, by means of bilateral or multilateral agreements, which shall conform to criteria to be laid down, where necessary, in Appendix I and which shall be applicable to certain types of traffic or to designated undertakings.

Such agreements shall be communicated to the Commission of the European Communities and to the other countries.

IMPLEMENTATION OF THE TRANSIT PROCEDURE

Article 7

1. Subject to any special provisions of this Convention, the competent offices of the common transit countries are empowered to assume the functions of customs offices of departure, customs offices of transit, customs offices of destination and customs offices of guarantee.

2. The competent offices of the Member States of the Community shall be empowered to accept T1 or T2 declarations for transit to a customs office of destination situated in a common transit country. Subject to any special provisions of this Convention, they shall be also certifying the customs status of Union goods for those goods.

3. Where several consignments of goods are grouped together and loaded on a single means of transport, and are dispatched as a consolidated load by one holder of the procedure in a single T1 or T2 operation, from one customs office of departure to one customs office of destination for delivery to one consignee, a Contracting Party may require that those consignments shall save in exceptional, duly justified cases, be included in one single T1 or T2 declaration with the corresponding list of items.

4. Notwithstanding the requirement for the customs status of Union goods to be certified where applicable, a person completing export formalities at the frontier customs office of a Contracting Party shall not be required to place the goods consigned under the T1 or the T2 procedure, irrespective of the customs procedure under which the goods will be placed at the neighbouring frontier customs office.

5. Notwithstanding the requirement for the customs status of Union goods to be certified where applicable, the frontier customs office of the Contracting Party where export formalities are completed may refuse to place the goods under the T1 or T2 procedure if that procedure is to end at the neighbouring frontier customs office.

Article 8

No addition, removal or substitution may be made in the case of goods forwarded under cover of a T1 or T2 procedure, in particular when consignments are split up, transhipped or bulked.

Article 9

1. Goods which are brought into a common transit country under the T2 procedure and may be reconsigned under that procedure shall remain at all times under the control of the customs authorities of that country to ensure that there is no change in their identity or state.

2. Where such goods are reconsigned from a common transit country after having been placed, in that common transit country, under a customs procedure other than a transit or a warehousing procedure, no T2 procedure may be applied.

This provision shall, however, not apply to goods which are admitted temporarily to be shown at an exhibition, fair or similar public display and which have received no treatment other than that needed for their preservation in their original state or for splitting up consignments.

3. Where goods are reconsigned from a common transit country after storage under a warehousing procedure, the T2 procedure may be applied only on the following conditions:

• that the goods have not been warehoused over a period exceeding five years; however, as regards goods falling within Chapters 1 to 24 of the Nomenclature for the Classification of Goods in Customs Tariffs (International Convention on the Harmonized Commodity Description and Coding System of 14 June 1983), that period shall be limited to six months,
• that the goods have been stored in special spaces and have received no treatment other than that needed for their preservation in their original state, or for splitting up consignments without replacing the packaging,
• that any treatment has taken place under customs supervision.

4. Any T2 declaration accepted or any document certifying the customs status of Union goods issued by a competent office of a common transit country shall bear a reference to the corresponding T2 declaration or document certifying the customs status of Union goods under which the goods arrived in that common transit country and shall include all special endorsements appearing thereon.

Article 10

1. Except where otherwise provided for in paragraph 2 below or in the Appendices, any T1 or T2 operation shall be covered by a guarantee valid for all Contracting Parties involved in that operation.

2. The provisions of paragraph 1 shall not prejudice the right:

(a) of Contracting Parties to agree among themselves that the guarantee shall be waived for T1 or T2 operations involving only their territories;

(b) of a Contracting Party not to require a guarantee for the part of a T1 or T2 operation between the office of departure and the first office of transit.

Article 11

1. As a general rule, identification of the goods shall be ensured by sealing.

2. The following shall be sealed:

(a) the space containing the goods, where the means of transport or the container has been approved under other regulations or recognised by the customs office of departure as suitable for sealing;

(b) each individual package in other cases.

3. The customs office of departure shall consider means of transport and containers to be suitable for sealing on the following conditions:

(a) seals can be simply and effectively affixed to the means of transport or the container;

(b) the means of transport or the container is so constructed that when goods are removed or introduced, the removal or introduction leaves visible traces, the seals are broken or show signs of tampering, or an electronic monitoring system registers the removal or introduction;

(c) the means of transport or the container contains no concealed spaces where goods may be hidden;

(d) the spaces reserved for the goods are readily accessible for inspection by the customs authorities.

4. The customs office of departure may dispense with sealing if, having regard to other possible measures for identification, the description of the goods in the declaration data or in the supplementary documents makes them readily identifiable.

Article 12

3. The holder of the procedure or his authorized representative shall, at the request of the national departments responsible for transit statistics, provide any information relating to the T1 or T2 declarations necessary for the compilation of statistics.

ADMINISTRATIVE ASSISTANCE

Article 13

1. The competent authorities of the countries concerned shall furnish each other with any information at their disposal which is of importance in order to verify the proper application of this Convention.

2. Where necessary, the competent authorities of the countries concerned shall communicate to one another all findings, documents, reports, records of proceedings and information relating to transport operations carried out under the T1 or T2 procedure as well as to irregularities or infringements in connection with such operations.

Furthermore, where necessary, they shall communicate to one another all findings relating to goods in respect of which mutual assistance is provided for and which have been subject to a customs warehousing procedure.

3. Where irregularities or infringements are suspected in connection with goods which have been brought into one country from another country or have passed through a country or have been stored under a warehousing procedure, the competent authorities of the countries concerned shall on request communicate to one another all information concerning:

(a) the conditions under which those goods were carried:

• whatever the way in which they were reconsigned, where they arrived in the country to which the request is addressed under cover of a T1 or T2 procedure or a document certifying the customs status of Union goods, or
• whatever the way in which they arrived, where they were reconsigned from the country to which the request is addressed under cover of a T1 or T2 procedure or a document certifying the customs status of Union goods;

(b) the conditions of any warehousing of those goods where they arrived in the country to which the request is addressed under cover of a T2 procedure or a document certifying the customs status of Union goods or where they were reconsigned from that country under cover of a T2 procedure or a document certifying the customs status of Union goods.

4. Any request made under paragraphs 1 to 3 shall specify the case or cases to which it refers.

5. If the competent authority of a country requests assistance which it would not be able to give if requested, it will draw attention to that fact in the request. Compliance with such a request will be within the discretion of the competent authority to whom the request is made.

6. Information obtained in accordance with paragraphs 1 to 3 shall be used solely for the purpose of this Convention and shall be accorded the same protection by a receiving country as is afforded to information of like nature under the national law of that country. Such information may be used for other purposes only with the written consent of the competent authority which furnished it and subject to any restrictions laid down by that authority.

RECOVERY

Article 13 (a)

The competent authorities of the countries concerned shall, in accordance with the provisions of Appendix IV, render each other assistance for the recovery of claims, if these claims have arisen in connection with a T1 or T2 operation.

THE JOINT COMMITTEE

Article 14

1. A Joint Committee is hereby established in which each Contracting Party to this Convention shall be represented.

2. The Joint Committee shall act by mutual agreement.

3. The Joint Committee shall meet whenever necessary but at least once a year. Any Contracting Party may request that a meeting be held.

4. The Joint Committee shall adopt its own rules of procedure which shall, inter alia, contain provisions for convening meetings and for the designation of the chairman and his term of office.

5. The Joint Committee may decide to set up any sub-committee or working party that can assist it in carrying out its duties.

Article 15

1. It shall be the responsibility of the Joint Committee to administer this Convention and ensure its proper implementation. For this purpose, it shall be regularly informed by the Contracting Parties on the experiences of the application of this Convention and make recommendations, and in the cases provided for in paragraph 3, it shall take decisions.

2. In particular it shall recommend:

(a) amendments to this Convention, other than those referred to in paragraph 3;

(b) any other measure required for its application.

3. The Joint Committee shall adopt by decision:

(a) amendments to the Appendices;

(c) other amendments to this Convention made necessary by amendments to the Appendices;

(d) transitional measures required in the case of the accession of new Member States to the Community;

(e) invitations to third countries within the meaning of Article 3 (1) (c) to accede to this Convention in accordance with Article 15a.

Decisions taken under points (a) to (d) shall be put into effect by the Contracting Parties in accordance with their own legislation.

4. If, in the Joint Committee, a representative of a Contracting Party has accepted a decision subject to the fulfilment of constitutional requirements, the decision shall enter into force, if no date is contained therein, on the first day of the second month after the lifting of the reservation is notified.

5. Decisions of the Joint Committee referred to in paragraph 3 (e) inviting a third country to accede to this Convention shall be sent to the General Secretariat of the Council of the European Communities, which shall communicate it to the third country concerned, together with a text of the Convention in force on that date.

6. From the date referred to in paragraph 5, the third country concerned may be represented on the Joint Committee, subcommittees and working parties by observers.

ACCESSION OF THIRD COUNTRIES

Article 15a

1. Any third country may become a Contracting Party to this Convention if invited to do so by the depositary of the Convention following a decision of the Joint Committee.

2. A third country invited to become a Contracting Party to this Convention shall do so by lodging an instrument of accession with the General Secretariat of the Council of the European Communities. The said instrument shall be accompanied by a translation of the Convention into the official language(s) of the acceding country.

3. The accession shall become effective on the first day of the second month following the lodging of the instrument of accession.

4. The depositary shall notify all Contracting Parties of the date on which the instrument of accession was lodged and the date on which the accession will become effective.

5. Recommendations and decisions of the Joint Committee referred to in Article 15 (2) and (3) adopted between the date referred to in paragraph 1 of this Article and the date on which accession becomes effective shall also be communicated to the invited third country via the General Secretariat of the Council of the European Communities.

A declaration accepting such acts shall be inserted either in the instrument of accession or in a separate instrument lodged with the General Secretariat of the Council of the European Communities within six months of the communication. If the declaration is not lodged within that period the accession shall be considered void.

MISCELLANEOUS AND FINAL PROVISIONS

Article 16

Each Contracting Party shall take appropriate measures to ensure that the provisions of this Convention are effectively and harmoniously applied, taking into account the need to reduce as far as possible the formalities imposed on operators and the need to achieve mutually satisfactory solutions of any difficulties arising out of the operation of those provisions.

Article 17

The Contracting Parties shall keep each other informed of the provisions which they adopt for the implementation of this Convention.

Article 18

The provisions of this Convention shall not preclude prohibitions or restrictions on the importation, exportation or transit of goods enacted by the Contracting Parties or by Member States of the Community and justified on grounds of public morality, public policy or public security, the protection of health and life of humans, animals or plants, the protection of national treasures possessing artistic, historical or archaeological value, or the protection of industrial or commercial property.

Article 19

The Appendices to this Convention shall form an integral part thereof.

Article 20

1. This Convention shall apply, on the one hand, to the territories in which the Treaty establishing the European Economic Community is applied and under the conditions laid down in that Treaty and, on the other hand, to the territories of the common transit countries.

2. This Convention shall also apply to the Principality of Liechtenstein for as long as that Principality remains bound to the Swiss Confederation by a customs union treaty.

Article 21

Any Contracting Party may withdraw from this Convention provided it gives 12 months' notice in writing to the depositary, which shall notify all other Contracting Parties.

Article 22

1. This Convention shall enter into force on 1 January 1988, provided that the Contracting Parties, before 1 November 1987, have deposited their instruments of acceptance with the Secretariat of the Council of the European Communities, which shall act as depositary.

2. If this Convention does not enter into force on 1 January 1988, it shall enter into force on the first day of the second month following the deposit of the last instrument of acceptance.

3. The depositary shall notify the date of the deposit of the instrument of acceptance of each Contracting Party and the date of the entry into force of this Convention.

Article 23

1. With the entry into force of this Convention, the Agreements of 30 November 1972 and 23 November 1972 on the application of the rules on Community transit, concluded by Austria and Switzerland respectively with the Community, as well as the Agreement of 12 July 1977 on the extension of the application of the rules on Community transit concluded by these countries and the Community, shall cease to apply.

2. The Agreements mentioned in paragraph 1 shall, however, continue to apply to T1 or T2 operations started before the entry into force of this Convention.

3. The Nordic transit order applied between Finland, Norway and Sweden will be terminated as from the date of the entry into force of this Convention.

Article 24

This Convention, which is drawn up in a single copy in the Danish, Dutch, English, French, German, Greek, Italian, Portuguese, Spanish, Finnish, Icelandic, Norwegian and Swedish languages, all texts being equally authentic, shall be deposited in the archives of the Secretariat of the Council of the European Communities, which shall deliver a certified copy thereof to each Contracting Party.

Done at Interlaken, 20 May 1987.

Appendix I

COMMON TRANSIT PROCEDURES

TITLE I. GENERAL PROVISIONS

Chapter I

SUBJECT MATTER AND SCOPE OF THE PROCEDURE AND DEFINITIONS

Article 1

Subject matter

1. As provided for in Article 1(3) of the Convention, this Appendix lays down rules governing the common transit procedure.

2. Save where otherwise stated, the provisions of this Appendix shall apply to operations under the common transit procedure.

Article 2

Non-application of the common transit procedure to postal consignments

The common transit procedure shall not apply to postal consignments (including postal packages) carried in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under those acts.

Article 3

Definitions

For the purposes of the Convention the following definitions apply:

(a) «customs authorities» means the customs administrations responsible for applying the Convention and any other authorities empowered under national law to apply the Convention;

(b) «person» means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under the Union law, national law or the law of a common transit country as having capacity to perform legal acts;

(c) «transit declaration» means the act whereby a person indicates in the prescribed form and manner a wish to place goods under the common transit procedure;

(d) «transit accompanying document» means document printed using electronic data-processing techniques to accompany the goods and based on the particulars of the transit declaration;

(e) «declarant» means the person lodging a transit declaration in his own name or the person in whose name such a declaration is lodged;

(f) «holder of the procedure» means the person who lodges the transit declaration, or on whose behalf that declaration is lodged;

(g) «customs office of departure» means the customs office where a transit declaration is accepted;

(h) «customs office of transit» means the customs office competent for the point of entry into the customs territory of a Contracting Party when the goods move under the common transit procedure, or the customs office competent for the point of exit from the customs territory of a Contracting Party when the goods are leaving that territory in the course of a transit operation via a frontier between that Contracting Party and a third country;

(i) «customs office of destination» means the customs office where goods placed under the common transit procedure are presented in order to end the procedure;

(j) «Master Reference Number (MRN)» means the registration number allocated to a transit declaration by the competent customs authority using electronic data processing techniques;

(k) «customs office of guarantee» means the customs office where the customs authorities of each country decide that guarantees are to be lodged;

(l) «debt» means the obligation on a person to pay the amount of import or export duties and other charges due in respect of goods placed under the common transit procedure;

(m) «debtor» means any person liable for a debt;

(n) «release of goods» means the act whereby the customs authorities make goods available for the purposes specified for the common transit procedure under which they are placed;

(o) «person established in the customs territory of a Contracting Party» means:

• in the case of a natural person, any person who has his or her habitual residence in the customs territory of that Contracting Party;
• in the case of a legal person or an association of persons, any person having its registered office, central headquarters or a permanent business establishment in the customs territory of that Contracting Party;

(p) «electronic data-processing techniques» means electronic information exchange between economic operators and customs authorities, among customs authorities and between customs authorities and other involved governmental or European or common transit countries' agencies or institutions in an agreed and defined format with a purpose of automated processing and storage of the data after reception using any of the following means:

(i) electronic data interchange;

(ii) computer-to-computer interchange;

(iii) electronic transfer of structured data by standard messages or services from one electronic processing environment to another without human intervention;

(iv) online introduction of data into customs data-processing systems for storage and processing resulting in online responses;

(q) «electronic data interchange» («EDI») means an electronic transmission of data, structured in accordance with agreed message standards, between two computer systems;

(r) «electronic transit system» means electronic system used for the electronic data interchange of the common transit procedure;

(s) «standard message» means a predefined structure for the electronic transmission of data;

(t) «personal data» means any information relating to an identified or identifiable person;

(u) «fixed transport installation» means technical means (e.g. pipelines and electric power lines) used for continuous transport of goods;

(v) «business continuity procedure» means procedure based on the use of paper documents, established to allow the lodging of the transit declaration and follow-up of the transit operation where it is not possible to use the procedure based on electronic data-processing techniques.

Chapter II

GENERAL PROVISIONS ON THE COMMON TRANSIT PROCEDURE

Article 4

Electronic system relating to the procedure

1. For the completion of the customs formalities of the common transit procedure, the electronic transit system shall be used, unless otherwise provided for in this Appendix.

2. In agreement with each other, the Contracting Parties shall adopt measures for the application of the electronic transit system laying down the following:

(a) the rules defining and governing the messages to be exchanged between customs offices, as required for the application of the customs legislation;

(b) a common data set and the format of the data messages to be exchanged under the customs legislation.

Article 5

Use of the electronic transit system

1. The competent authorities shall use the electronic transit system for information exchange for the purposes of the common transit procedure, unless otherwise provided for in this Appendix.

2. The Contracting Parties shall use Common Communication Network/Common Systems Interface of the European Union (CCN/CSI) for the information exchange referred to in paragraph 1.

The financial participation of the common transit countries, access by the common transit countries to the CCN/CSI and other related issues shall be agreed between the Union and each of the common transit countries.

Article 6

Security of data

1. The Contracting Parties shall lay down conditions for carrying out formalities by electronic data-processing techniques which shall include, inter alia, measures for checking the source of data and protecting them against accidental or unlawful destruction or accidental loss, alteration or unauthorised access.

2. In addition to the measures referred to in paragraph 1, the competent authorities shall establish and maintain adequate security arrangements for the effective, reliable and secure operation of the electronic transit system.

3. Modifications to data and deletion of data shall be recorded together with information about the reason for the modification or deletion, the exact time of the modification or deletion and the identity of the person who carried it out.

The original data or any processed data shall be kept for at least three calendar years from the end of the year in which such data was recorded, or for longer if so required by the countries.

4. The competent authorities shall monitor the security of the data regularly.

5. Any competent authorities involved shall inform each other of all suspected breaches of security.

Article 7

Protection of personal data

1. The Contracting Parties shall use the personal data exchanged in application of the Convention solely for the purposes of the common transit procedure and any customs procedure or temporary storage following the common transit procedure.

This restriction shall not prevent the use of such data by the customs authorities for the purposes of risk analysis and investigations during the common transit procedure and for legal proceedings arising out of this common transit procedure. Where that data is used for those purposes, the customs authorities which supplied the information shall be notified immediately.

2. The Contracting Parties shall ensure that the processing of personal data exchanged in the application of the Convention is done in accordance with Directive 95/46/EC of the European Parliament and of the Council <*>.

<*> Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).

3. Each Contracting Party shall take the necessary steps to ensure compliance with this Article.

Chapter III

OBLIGATIONS OF THE HOLDER OF THE PROCEDURE AND OF THE CARRIER AND THE RECIPIENT OF GOODS MOVING UNDER THE COMMON TRANSIT PROCEDURE

Article 8

Obligations of the holder of the procedure and of the carrier and the recipient of goods moving under the common transit procedure

1. The holder of the procedure shall be responsible for all of the following:

(a) presentation of the goods intact and the necessary information at the customs office of destination, within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification;

(b) observance of the customs provisions relating to the common transit procedure;

(c) unless otherwise provided for in the Convention, provision of a guarantee in order to ensure payment of the amount of the debt, which may be incurred in respect of the goods.

2. A carrier or recipient of goods who accepts goods knowing that they are moving under the common transit procedure shall also be responsible for presentation of the goods intact at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification.

Chapter IV

GUARANTEES

Article 9

Electronic system relating to guarantees

For the exchange and storage of information pertaining to guarantees, electronic data-processing techniques shall be used.

Article 10

Obligation to provide a guarantee

1. The holder of the procedure shall provide a guarantee in order to ensure payment of the debt which may be incurred in respect of the goods placed under the common transit procedure.

2. The guarantee shall be provided as either:

(a) an individual guarantee covering a single operation; or

(b) a comprehensive guarantee covering several operations in the form of an undertaking given by a guarantor, where a simplification provided for in Article 55(a) applies.

3. However, the customs authorities may refuse to accept the type of guarantee proposed where it is incompatible with the proper functioning of the common transit procedure.

Article 11

Forms of the individual guarantee

1. The individual guarantee may be provided in one of the following forms:

(a) by a cash deposit;

(b) by an undertaking given by a guarantor;

(c) by vouchers.

2. In case referred to in paragraph 1(c), the individual guarantee shall be provided by an undertaking given by a guarantor.

Article 12

Guarantor

1. The guarantor referred to in Articles 10(2)(b), 11(1)(b) and 11(2) shall be a third person established in the Contracting Party where the guarantee is provided and approved by the customs authorities requiring the guarantee.

The guarantor shall indicate in his undertaking an address for service or appoint an agent in each country of the Contracting Parties involved in the common transit operation.

2. The guarantor shall undertake in writing to pay the secured amount of debt. The undertaking shall also cover, within the limits of the secured amount, amounts of debt payable following a posteriori checks.

3. The customs authorities may refuse to approve a guarantor who does not appear certain to ensure payment of the amount of debt within the prescribed period.

Article 13

Guarantee Waiver

1. No guarantee shall be required in any of the following situations:

(a) goods carried by air where the transit procedure based on an electronic manifest for goods carried by air are used;

(b) goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways;

(c) goods carried by fixed transport installation;

(d) goods carried by rail or air where the paper-based transit procedure for goods carried by rail or air is used.

2. In cases referred to in paragraph 1(d), the guarantee waiver shall apply only to the authorisations for the use of the paper-based common transit procedure for goods carried by rail or air, granted before 1 May 2016.

Chapter V

MISCELLANEOUS PROVISIONS

Article 14

Legal status of documents and records

1. Documents issued and records kept in accordance with the rules of the country where they were issued or kept, irrespective of the technical format and measures introduced or accepted by the competent authorities of one country, shall have the same legal effect in the territory of other countries as in the country where they were issued or are kept.

2. Results of the inspections carried out under the common transit procedure by the competent authorities of one country shall have the same force in other countries as results of the inspections carried out by the competent authorities of each of those countries.

Article 15

List of customs offices competent to deal with common transit operations

Each country shall enter in the computerised system maintained by the European Commission («the Commission») the list of customs offices competent to deal with common transit operations, indicating their respective identification numbers and duties and stating the days and hours when they are open. Any changes shall also be entered in the computerised system.

The Commission shall use that computerised system to communicate this information to the other countries.

Article 16

Central office

Where a country has established a central office assigned for the management and monitoring of the common transit procedure and the receipt and transmission of documents related to that procedure, it shall notify the Commission of any such office.

The Commission shall forward this information to the other countries.

Article 17

Offences and penalties

Countries shall take whatever steps are necessary to deal with any offence or irregularity and impose effective, proportionate and dissuasive penalties.

TITLE II. OPERATION OF THE PROCEDURE

Chapter I

INDIVIDUAL GUARANTEE

Article 18

Calculation of the amount of the individual guarantee

An individual guarantee provided in accordance with Article 10(2)(a) shall cover the amount of the debt which may be incurred, calculated on the basis of the highest rates of duty applicable to goods of the same type. For the purpose of that calculation, Union goods carried in accordance with the Convention shall be treated as non-Union goods.

Article 19

Individual guarantee in the form of a cash deposit

1. An individual guarantee provided in the form of a cash deposit or by any other equivalent means of payment shall be given in accordance with the provisions in force in the country of departure in which the guarantee is required.

2. Individual guarantees in the form of a cash deposit provided in one of the Contracting Parties shall be valid in all Contracting Parties. They shall be repaid when the procedure has been discharged.

3. Where a guarantee is given by making a cash deposit or any other equivalent means of payment, no interest thereon shall be payable by the customs authorities.

Article 20

Individual guarantee in the form of an undertaking by a guarantor

1. An undertaking given by a guarantor for the purposes of an individual guarantee shall be provided using the form set out in Annex C1 to Appendix III. That undertaking shall be retained at the customs office of guarantee for the period of its validity.

2. Where required by national law, regulation or administrative provision, or in accordance with common practice, a country may allow the undertaking referred to in paragraph 1 to take a different form provided it has the same legal effect as the undertaking set out in the form.

3. For each undertaking, the customs office of guarantee shall communicate to the holder of the procedure the following information:

(a) a guarantee reference number;

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

The holder of the procedure shall not modify that access code.

Article 21

Individual guarantee in the form of vouchers

1. An undertaking given by a guarantor for the purposes of an individual guarantee in the form of vouchers shall be provided using the form set out in Annex C2 to Appendix III. That undertaking shall be retained at the customs office of guarantee for the period of its validity.

Article 20(2) shall be applicable mutatis mutandis.

2. Vouchers shall be made out by a guarantor using the form set out in Annex C3 to Appendix III and provided to persons who intend to be the holders of the procedure. Those vouchers shall be valid in all Contracting Parties.

Each voucher shall cover an amount of EUR 10 000 for which the guarantor shall be liable. The period of validity of a voucher shall be one year from the date of issue.

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

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

(a) a guarantee reference number;

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

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

5. The person who intends to be the holder of the procedure shall submit at the customs office of departure a number of vouchers corresponding to the multiple of EUR 10 000 required to cover the total amount of debt which may be incurred.

6. Where a paper-based transit declaration is accepted in accordance with Article 26(1)(b), the vouchers shall be delivered in a paper-form and retained by the customs office of departure. That customs office shall communicate the identification number of each voucher to the customs office of guarantee indicated on the voucher.

Article 22

Approval of the undertaking

The undertaking given by a guarantor shall be approved by the customs office of guarantee which shall notify the approval to the person required to provide the guarantee.

Article 23

Revocation of the approval of the guarantor or of the undertaking and cancellation of the undertaking

1. The customs office of guarantee may revoke the approval of the guarantor or the approval of the undertaking by a guarantor at any time. The customs office of guarantee shall notify the revocation to the guarantor and the person required to provide the guarantee.

The revocation of the approval of the guarantor or of the undertaking of the guarantor shall take effect on the sixteenth day following the date on which the decision on the revocation is received or is deemed to have been received by the guarantor.

2. A guarantor may cancel his undertaking at any time. The guarantor shall notify the cancellation to the customs office of guarantee.

The cancellation of the undertaking of the guarantor shall not affect goods which, at the moment where the cancellation takes effect, have already been placed and still are under a common transit procedure by virtue of the cancelled undertaking.

The cancellation of the undertaking by the guarantor shall take effect on the sixteenth day following the date on which the cancellation is notified by the guarantor to the customs office of guarantee.

3. The customs authorities of the country responsible for the relevant customs office of guarantee shall introduce into the electronic system referred to in Article 9 information on any revocation of the approval of a guarantor, the approval of an undertaking by a guarantor, or cancellation by a guarantor, and the date when it becomes effective.

Chapter II

MEANS OF TRANSPORT AND DECLARATIONS

Article 24

Transit declaration and means of transport

1. Each transit declaration shall include only the goods placed under the common transit procedure that are moved or are to be moved from one customs office of departure to one customs office of destination on a single means of transport, in a container or in a package.

However, one transit declaration may include goods moved or to be moved from one customs office of departure to one customs office of destination in more than one container or in more than one package where the containers or packages are loaded on a single means of transport.

2. For the purposes of this Article, the following shall be regarded as constituting a single means of transport, provided that the goods carried are dispatched together:

(a) 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.

3. Where for the purposes of the common transit procedure a single means of transport is used for loading goods at more than one customs office of departure and for unloading at more than one customs office of destination, separate transit declarations shall be lodged for each of the consignments.

Article 25

Transit declarations by means of electronic data-processing techniques

The particulars and the structure of the data of the transit declaration are set out in Annexes A1, A2 and B6 to Appendix III.

Article 26

Paper-based transit declarations

1. The customs authority shall accept a paper-based transit declaration in the following cases:

(a) where goods are transported by travellers who have no direct access to the electronic transit system, according to the methods described in the Article 27;

(b) where the business continuity procedure is applied in accordance with Annex II, in the event of a temporary failure of:

(i) the electronic transit system;

(ii) the computerised system used by the holders of the procedure for lodging the common transit declaration by means of electronic data-processing techniques;

(iii) the electronic connection between the computerised system used by the holders of the procedure for lodging the common transit declaration by means of electronic data-processing techniques and the electronic transit system;

(c) where a common transit country so decides.

2. For the application of paragraph 1(a) and (c), the customs authorities shall ensure that the transit data are recorded in the electronic transit system and exchanged between the customs authorities using that system.

3. The acceptance of a paper-based transit declaration as referred to in paragraph 1(b) (ii) and (iii) shall be subject to the approval by the customs authorities.

Article 27

Transit declaration for travellers

In the cases referred to in Article 26(1)(a), the traveller shall draw up the paper-based transit declaration in accordance with Articles 5 and 6 and Annex B6 to Appendix III.

Article 28

Mixed consignments

A consignment may comprise both goods which are to be placed under the T1 procedure and goods which are to be placed under the T2 procedure, provided that each item of the goods is marked accordingly in the transit declaration with the codes «T1», «T2» or «T2F».

Article 29

Authentication of the transit declaration and responsibility of the holder of the procedure

1. The transit declaration shall be authenticated by the declarant.

2. Lodging of a transit declaration by the holder of the procedure to the customs authorities shall render that holder responsible for all of the following:

(a) the accuracy and completeness of the information given in the transit declaration;

(b) the authenticity, accuracy and validity of any document supporting the transit declaration;

(c) compliance with all the obligations relating to the placing of the goods under the common transit procedure stated in the transit declaration.

Chapter III

FORMALITIES AT THE CUSTOMS OFFICE OF DEPARTURE

Article 30

Lodging and acceptance of a transit declaration

1. The transit declaration shall be lodged at the customs office of departure.

2. That customs office of departure shall accept the transit declaration provided that the following conditions are met:

(a) it contains all the data necessary for the purposes of the common transit procedure as specified in Annex II to Appendix III;

(b) it is accompanied by all the necessary documents;

(c) the goods to which the transit declaration refers have been presented to customs during the official opening hours.

The customs office of departure may, at the request of the declarant, allow the goods to be presented outside the official opening hours or at any other place.

3. The customs authorities may allow the documents referred to in paragraph 1(b) not to be presented to the customs office of departure. In that case those documents shall be in the declarant's possession and at the disposal of the customs authorities.

Article 31

Amendment of a transit declaration

1. The declarant shall, upon application, be permitted to amend one or more of the particulars of the transit declaration after it has been accepted by the customs authorities. The amendment shall not render the transit declaration applicable to goods other than those it originally covered.

2. No such amendment shall be permitted where it is applied for after any of the following events:

(a) the customs authorities have informed the declarant that they intend to examine the goods;

(b) the customs authorities have established that the particulars of the customs declaration are incorrect;

(c) the customs authorities have released the goods.

Article 32

Invalidation of a transit declaration

1. The customs office of departure shall, upon application by the declarant, invalidate a transit declaration already accepted in either of the following cases:

(a) where it is satisfied that the goods are immediately to be placed under another customs procedure;

(b) where it is satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.

However, where the customs office of departure has informed the declarant of their intention to examine the goods, an application for invalidation of the customs declaration shall not be accepted before the examination has taken place.

2. The transit declaration shall not be invalidated after the goods have been released unless where:

(a) goods in free circulation in a Contracting Party have been declared in error for a common transit procedure and their customs status as goods being in free circulation in the same Contracting Party has been proved afterwards;

(b) the goods have been erroneously declared under more than one customs declaration.

Article 33

Itinerary for movements under common transit

1. Goods placed under the common transit procedure shall be moved to the customs office of destination along an economically justified itinerary.

2. Where the customs office of departure or the declarant considers it necessary, that customs office shall prescribe an itinerary for the movements of goods during the common transit procedure taking into account any relevant information communicated by the declarant.

When prescribing an itinerary, the customs office shall enter in the electronic transit system at least the indication of the countries through which the transit is to take place.

Article 34

Time-limit for the presentation of goods

1. The customs office of departure shall set a time-limit within which the goods shall be presented at the customs office of destination, taking into account the following:

(a) the itinerary;

(b) the means of transport;

(c) transport legislation or other legislation which might have an impact on setting a time-limit;

(d) any relevant information communicated by the holder of the procedure.

2. Where the time-limit is set by the customs office of departure, it shall be binding on the customs authorities of the countries the territory of which the goods enter during a common transit operation, and that time-limit shall not be altered by those authorities.

Article 35

Verification of a transit declaration and the examination of the goods

1. The customs office of departure may, for the purpose of verifying the accuracy of the particulars contained in a transit declaration which has been accepted:

(a) examine the declaration and the supporting documents;

(b) require the declarant to provide other documents;

(c) examine the goods;

(d) take samples for analysis or for detailed examination of the goods.

2. The customs office of departure shall verify the existence and the validity of the guarantee.

3. The examination of the goods provided for in paragraph 1(c) shall be carried out in the places designated by the customs office of departure for that purpose and during the official opening hours. However, the customs authorities may, at the declarant's request, carry out the examination of the goods outside the official opening hours or at any other place.

Article 36

Identification of seals

The customs office of departure shall record the number of the seals affixed by that customs office and the individual seal identifiers, in the electronic transit system.

Article 37

Suitability for sealing

Road vehicles, trailers, semi-trailers and containers approved for the carriage of goods under customs seal in accordance with an international agreement to which the Union and the common transit countries are contracting parties shall also be regarded as suitable for sealing.

Article 38

Characteristics of customs seals

1. Customs seals shall have at least the following essential characteristics and comply with the following technical specifications:

(a) essential characteristics of the seals:

(i) remaining intact and securely fastened in normal use;

(ii) being easily checkable and recognisable;

(iii) being so manufactured that any breakage, tampering or removal leaves traces visible to the naked eye;

(iv) being designed for single use or, if intended for multiple use, being so designed that they can be given a clear, individual identification mark each time they are re-used;

(v) bearing of individual seal identifiers which are permanent, readily legible and uniquely numbered;

(b) technical specifications:

(i) the form and dimensions of seals may vary with the sealing method used but the dimensions shall be such as to ensure that identification marks are easy to read;

(ii) the identification marks of seals shall be impossible to falsify and difficult to reproduce;

(iii) the material used shall be resistant to accidental breakage and such as to prevent undetectable falsification or reuse.

2. Where seals have been certified by a competent body in accordance with ISO International Standard No 17712:2013 «Freight containers — Mechanical Seals», those seals shall be deemed to fulfil the requirements laid down in paragraph 1.

For containerised transports, seals with high-security features shall be used to the greatest extent possible.

3. The customs seal shall bear the following indications:

(a) the word «Customs» in one of the official languages of the Union or of the common transit countries or a corresponding abbreviation;

(b) a country code, in the form of the ISO-alpha-2 country code, identifying the country in which the seal is affixed.

The Contracting Parties may in agreement with each other decide to use common security features and technology.

4. Each country shall notify its customs seal types in use to the Commission. The Commission shall make this information available to all countries.

5. Whenever a seal needs to be removed to allow customs inspection, the customs authority shall endeavour to reseal as necessary, with a customs seal of at least equivalent security features and note the particulars of the action, including the new seal number, on the cargo documentation.

6. Customs seals compliant with Annex II to this Appendix as amended by Decision No 1/2008 of the EC-EFTA Joint Committee <*> may continue to be used until stocks run out or 1 May 2019, whichever is the earlier.

<*> Decision No 1/2008 of the EC-EFTA Joint Committee on common transit of 16 June 2008 amending the Convention of 20 May 1987 on a common transit procedure (OJ L 274, 15.10.2008, p. 1).

Article 39

Alternative identification measures to sealing

1. By way of derogation from Article 11(1) of the Convention, the customs office of departure may decide not to seal the goods placed under the common transit procedure and instead rely on the description of the goods in the transit declaration or in the supplementary documents provided that the description is sufficiently precise to permit easy identification of the goods and states their quantity and nature and any special features such as serial numbers of the goods.

2. By way of derogation from Article 11(1) of the Convention, unless the customs office of departure decides otherwise, neither the means of transport nor the individual packages containing the goods shall be sealed where:

(a) the goods are carried by air, and either labels are affixed to each consignment bearing the number of the accompanying airway bill, or the consignment constitutes a load unit on which the number of the accompanying airway bill is indicated;

(b) the goods are carried by rail, and identification measures are applied by the railway companies.

Article 40

Release of goods for the common transit procedure

1. Only goods which have been sealed in accordance with Article 11(1), (2) and (3) of the Convention or in respect of which alternative identification measures have been taken in accordance with Article 11(4) of the Convention and Article 39 of this Appendix shall be released for the common transit procedure.

2. On release of the goods, the customs office of departure shall transmit the particulars of the common transit operation:

(a) to the declared customs office of destination;

(b) to each declared customs office of transit.

Those particulars shall be based on data derived from the transit declaration, as amended where appropriate.

3. The customs office of departure shall notify the holder of the procedure of the release of the goods for the common transit procedure.

Article 41

Transit accompanying document

1. The customs office of departure shall provide a transit accompanying document to the declarant. The transit accompanying document shall be provided using the form set out in Annex 3 to Appendix III and shall include the particulars set out in Annex A4 to Appendix III.

2. If necessary, the transit accompanying document shall be supplemented by a List of items established using the form set out in Annex A5 to Appendix III and shall include the particulars set out in Annex A6 to Appendix III. The List of items shall form an integral part of the transit accompanying document.

Chapter IV

FORMALITIES DURING TRANSPORT

Article 42

Presentation of the transit accompanying document

The transit accompanying document and other documents accompanying the goods shall be presented whenever the customs authorities so require.

Article 43

Presentation of goods moved under the common transit procedure at the customs office of transit

1. The goods together with the transit accompanying document with the corresponding MRN shall be presented at each customs office of transit.

2. The customs office of transit shall record the border passage of the goods on the basis of the particulars of the common transit operation received from the customs office of departure. That passage shall be notified by the customs offices of transit to the customs office of departure.

3. The customs offices of transit may inspect the goods. Any inspection of the goods shall be carried out mainly on the basis of the particulars of the common transit operation received from the customs office of departure.

4. Where goods are carried via a customs office of transit other than that declared, the actual customs office of transit shall request the particulars of the common transit operation from the customs office of departure and notify the border passage of the goods to the customs office of departure.

5. Paragraphs 1, 2 and 4 shall not apply to the transport of goods by rail provided that the customs office of transit can verify the border passage of the goods by other means. Such verification shall take place only in case of need. The verification may take place retrospectively.

Article 44

Incidents during movement of goods under a common transit operation

1. The carrier shall be required to make the necessary entries in the transit accompanying document and present without undue delay after the incident the goods together with that document to the nearest customs authority of the country in whose territory the means of transport is located where:

(a) the carrier is obliged to deviate from the itinerary prescribed in accordance with Article 33(2) due to circumstances beyond his control;

(b) seals are broken or tampered with in the course of a transport operation for reasons beyond the carrier's control;

(c) under the supervision of the customs authority, goods are transferred from one means of transport to another means of transport;

(d) imminent danger necessitates immediate partial or total unloading of the sealed means of transport;

(e) there is an incident which may affect the ability of the holder of the procedure or the carrier to comply with his obligations;

(f) any of the elements constituting a single means of transport as referred to in Article 24(2) is changed.

Where the customs authorities in whose territory the means of transport is located consider that the common transit operation concerned may continue, once they have taken any steps that may be necessary, they shall endorse the entries made by the carrier in the transit accompanying document.

2. In case of an incident as referred to in paragraph 1(c), the customs authorities shall not require presentation of the goods and of the transit accompanying document with the necessary entries made if the goods are transferred from a means of transport that is not sealed.

3. In the case of an incident as referred to in paragraph 1(f), the carrier may, after making the necessary entries in the transit accompanying document, continue the transit operation when one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems.

4. In the case of an incident as referred to in paragraph 1(f), where the tractor unit of a road vehicle is changed without its trailers or semi-trailers being changed, the customs authority shall not require presentation of the goods and of the transit accompanying document with the necessary entries made.

5. In the cases referred to in paragraphs 2, 3 and 4 the carrier is waived from the presentation of the goods and of the transit accompanying document with the necessary entries made to the customs authority referred to in paragraph 1.

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

Chapter V

FORMALITIES AT THE CUSTOMS OFFICE OF DESTINATION

Article 45

Presentation of goods placed under the common transit procedure at the customs office of destination

1. Where goods placed under a common transit procedure arrive at the customs office of destination, the following shall be presented at that customs office:

(a) the goods;

(b) the transit accompanying document;

(c) any information required by the customs office of destination.

The presentation shall take place during the official opening hours. However, the customs office of destination may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at any other place.

2. Where the presentation has taken place after expiry of the time-limit set by the customs office of departure in accordance with Article 34(1), the holder of the procedure shall be deemed to have complied with the time-limit where he or the carrier proves to the satisfaction of the customs office of destination that the delay is not attributable to him.

3. The customs office of destination shall keep the transit accompanying document and, the control of the goods shall be carried out in general on the basis of the particulars of the common transit declaration received from the customs office of departure.

4. Where the common transit procedure is ended, no irregularity has been detected by the customs office of destination, and the holder of the procedure presents the transit accompanying document, that customs office shall endorse that document at the request of the holder of the procedure for the purposes of providing alternative proof in accordance with Article 51(1). The endorsement shall consist of the stamp of that customs office, the official's signature, the date and the following text:

«- Alternative proof — 99202».

5. The common transit procedure may be ended at a customs office other than that declared in the transit declaration. That customs office shall then be considered to be the customs office of destination.

Article 46

Receipt

1. At the request of the person presenting the goods at the customs office of destination, that customs office shall endorse a receipt which certifies the presentation of the goods and of the transit accompanying document at that customs office.

2. The receipt shall be provided using the form set out in Annex B10 to Appendix III and be completed in advance by the person concerned.

3. The receipt shall not be used as an alternative proof of the common transit procedure having ended within the meaning of Article 51(1).

Article 47

Notification of arrival of goods under the common transit procedure and control results

1. The customs office of destination shall notify the customs office of departure of the arrival of the goods on the day the goods and the transit accompanying document are presented in accordance with Article 45(1).

2. Where the common transit operation is ended at a customs office other than that declared in the transit declaration, the customs office considered to be the customs office of destination in accordance with Article 45(5) shall notify the arrival to the customs office of departure on the day the goods and the transit accompanying document are presented in accordance with Article 45(1).

The customs office of departure shall notify the arrival to the customs office of destination declared in the transit declaration.

3. The notification of the arrival, referred to in paragraphs (1) and (2) shall not be considered to be proof that the common transit procedure has been ended correctly.

4. The customs office of destination shall notify the control results to the customs office of departure at the latest on the third day following the day the goods are presented at the customs office of destination or at another place in accordance with Article 45(1). In exceptional cases, that time-limit may be extended up to six days.

5. By derogation from paragraph 4 of this Article, where goods are received by an authorised consignee as referred to in Article 87 the customs office of departure shall be notified at the latest on the sixth day following the day the goods were delivered to the authorised consignee.

Chapter VI

FORMALITIES RELATED TO THE END OF THE PROCEDURE

Article 48

End and discharge of the procedure

1. The common transit procedure shall end and the obligations of the holder of the procedure shall be met when the goods placed under the procedure and the required information are available at the customs office of destination, in accordance with the customs legislation.

2. The customs authorities shall discharge the common transit procedure when they are in a position to establish, on the basis of a comparison of the data available to the customs office of departure and those available to the customs office of destination, that the procedure has ended correctly.

Article 49

Enquiry procedure for goods moved under the common transit procedure

1. Where the customs office of departure has not received the control results within six days in accordance with Article 47(4) or Article 47(5) after receiving the notification of arrival of the goods, that customs office shall immediately request the control results from the customs office of destination which sent the notification of arrival of the goods.

The customs office of destination shall send the control results immediately after receiving the request from the customs office of departure.

2. Where the customs authority of the country of departure has not yet received information that allows for the discharge of the common transit procedure or for the recovery of the debt, it shall request the relevant information from the holder of the procedure or, where sufficient particulars are available at destination, from the customs office of destination, in the following cases:

(a) the customs office of departure has not received the notification of arrival of the goods by the expiry of the time-limit for the presentation of the goods set in accordance with Article 34;

(b) the customs office of departure has not received the control results requested in accordance with paragraph 1;

(c) the customs office of departure becomes aware that the notification of arrival of the goods or the control results were sent in error.

3. The customs authority of the country of departure shall send requests for information in accordance with paragraph 2(a) within a period of seven days after the expiry of the time-limit referred to therein and requests for information in accordance with paragraph 2(b) within a period of seven days after the expiry of the applicable time-limit referred to in paragraph 1.

However, if, before the expiry of those time-limits, the customs authority of the country of departure receives information that the common transit procedure has not been ended correctly, or suspects that to be the case, it shall send the request without delay.

4. Replies to requests made in accordance with paragraph 2 shall be sent within 28 days from the date on which the request was sent.

5. Where, following a request in accordance with paragraph 2, the customs office of destination has not provided sufficient information for the common transit procedure to be discharged, the customs authority of the country of departure shall request the holder of the procedure to provide that information, at the latest 28 days after initiating the enquiry procedure.

The holder of the procedure shall reply to that request within 28 days from the date on which it was sent.

6. If the information provided in a reply from the holder of the procedure in accordance with paragraph 4 is not sufficient to discharge the common transit procedure, but the customs authority of the country of departure considers it sufficient in order to continue the enquiry procedure, that authority shall immediately send a request for supplementary information to the customs office involved.

That customs office shall reply to the request within 40 days from the date on which it was sent.

7. Where, during the steps of an enquiry procedure set out in paragraphs 1 to 6, it is established that the common transit procedure was ended correctly, the customs authority of the country of departure shall discharge the common transit procedure and shall immediately inform the holder of the procedure of the discharge of that procedure and, where appropriate, any customs authority that may have initiated recovery.

8. Where, during the steps of an enquiry procedure set out in paragraphs 1 to 6, it is established that the common transit procedure cannot be discharged, the customs authority of the country of departure shall establish whether a debt has been incurred.

If a debt has been incurred, the customs authority of the country of departure shall take the following measures:

(a) identify the debtor;

(b) determine the customs authority responsible for the notification of the debt.

Article 50

Request to transfer recovery of the debt

1. Where the customs authority of the country of departure during the enquiry procedure and before the time-limit referred to in Article 114(2) expires, obtain evidence that the place where the events from which the debt arises occurred is in another country, that customs authority shall immediately, and in any event within that time-limit send all the information available to the competent customs authority at that place.

2. The competent customs authority at that place shall acknowledge receipt of the information and inform the customs authority of the country of departure whether it is responsible for the recovery. If the customs authority of the country of departure has not received that information within 28 days, it shall all immediately resume the enquiry procedure or start the recovery.

Article 51

Alternative proof of ending the common transit procedure

1. The common transit procedure shall be considered as having been ended correctly where the holder of the procedure presents, to the satisfaction of the customs authority of the country of departure, one of the following documents identifying the goods:

(a) a document certified by the customs authority of the country of destination which identifies the goods and establishes that the goods have been presented at the customs office of destination, or have been delivered to an authorised consignee as referred to in Article 87;

(b) a document or a customs record, certified by the customs authority of a country which establishes that the goods have physically left the customs territory of the Contracting Party;

(c) a customs document issued in a third country where the goods are placed under a customs procedure;

(d) a document issued in a third country, stamped or otherwise certified by the customs authority of that country and establishing that goods are considered to be in free circulation in that country.

2. Instead of the documents referred to in paragraph 1, copies thereof certified as being true copies by the body which certified the original documents, by the authority of the third country concerned or by the authority of a country may be provided as proof.

Article 52

Verification and administrative assistance

1. The competent customs authorities may carry out post-release controls of the information supplied and any documents, forms, authorisations or data relating to the common transit operation in order to check that the entries, the information exchanged and the stamps are authentic. Such controls shall be made where doubts arise as to the accuracy and authenticity of the information provided or where fraud is suspected. They may also be made on the basis of risk analysis or by random selection.

2. A competent customs authority receiving a request to make a post-release control shall respond without delay.

3. Where the competent customs authority of the country of departure makes a request to the competent customs authority for a post-release control of information related to the common transit operation, the conditions of Article 48(2) for discharging the transit procedure shall be deemed not to have been fulfilled until the authenticity and accuracy of the data have been confirmed.

Chapter VII

COMMON TRANSIT PROCEDURE FOR MOVING GOODS BY FIXED TRANSPORT INSTALLATION

Article 53

Common transit procedure for moving goods by fixed transport installation

1. Where goods transported by a fixed transport installation enter the customs territory of one Contracting Party through that installation, those goods shall be deemed to be placed under the common transit procedure when entering that territory.

2. Where goods are already in the customs territory of one Contracting Party and is transported by a fixed transport installation, those goods shall be deemed to be placed under the common transit procedure when placed into the fixed transport installation.

3. For the purposes of the common transit procedure where goods are transported by fixed transport installations, the holder of the procedure shall be the operator of the fixed transport installation established in the Contracting Party through the territory of which the goods enter the customs territory of the Contracting Parties in the case referred to in paragraph 1 or the operator of the fixed transport installation in the Contracting Party in which the movement starts in the case referred to in paragraph 2.

The holder of the procedure and the customs authority shall agree on the methods of customs supervision over the goods transported.

4. For the purposes of Article 8(2), the operator of a fixed transport installation established in a country through the territory of which the goods are transported by fixed transport installation shall be regarded as the carrier.

5. Without prejudice to the provisions of paragraph 8, the common transit procedure shall be deemed to have ended when the appropriate entry is made in the commercial records of the consignee or the operator of the fixed transport installation certifying that the goods transported by fixed transport installation:

(a) have arrived at the consignee's plant;

(b) are accepted into the distribution network of the consignee; or

(c) have left the customs territory of the Contracting Parties.

6. When goods moved by fixed transport installation between two Contracting Parties are deemed to have been placed under the common transit procedure in accordance with the provisions of paragraph 2 and, in the course of the operation, cross the territory of a common transit country where the procedure is not used for movement by fixed transport installation, the said procedure shall be suspended whilst the goods cross the territory.

7. When goods are moved by fixed transport installation from a common transit country where the common transit procedure is not used for movement by fixed transport installation to a destination in a Contracting Party where the procedure is used, the said procedure shall be deemed to begin when the goods enter the territory of the latter Contracting Party.

8. When goods are moved by fixed transport installation from a Contracting Party where the common transit procedure is used for movement by fixed transport installation to a destination in a common transit country where the procedure is not used, the said procedure shall be deemed to end when the goods leave the territory of the Contracting Party where the said procedure is used.

Article 54

Optional application of the common transit procedure to the movement of goods by fixed transport installation

A common transit country may decide not to apply the common transit procedure to the movement of goods by fixed transport installation. Such decisions shall be communicated to the Commission which shall inform the other countries.

TITLE III. SIMPLIFICATIONS USED FOR THE COMMON TRANSIT PROCEDURE

Chapter I

GENERAL PROVISIONS CONCERNING SIMPLIFICATIONS

Article 55

Types of transit simplifications

Upon application the customs authorities may authorise any of the following simplifications:

(a) use of a comprehensive guarantee or guarantee waiver;

(b) the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the common transit procedure;

(c) the status of authorised consignor, allowing the holder of the authorisation to place goods under the common transit procedure without presenting them to customs;

(d) the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the common transit procedure at an authorised place to end the procedure in accordance with Article 48(1);

(e) the use of the paper-based common transit procedure for goods carried by air or the common transit procedure based on an electronic manifest for goods carried by air;

(f) the use of the paper-based common transit procedure specific for the goods carried by rail;

(g) the use of other simplified procedures based on Article 6 of the Convention.

Article 56

Territorial scope of the authorisations of simplifications

1. The simplifications referred to in Article 55(b) and (c) shall apply only to common transit operations beginning in the Contracting Party where the authorisation of the simplifications is granted.

2. The simplification referred to in Article 55(d) shall apply only to common transit operations ending in the Contracting Party where the authorisation of the simplification is granted.

3. The simplification referred to in Article 55(e) shall apply in the Contracting Parties specified in the authorisation of the simplification.

4. The simplification referred to in Article 55(a) and (f) shall apply in all Contracting Parties.

Article 57

General conditions for authorisations of simplifications

1. The authorisation referred to in Article 55(a) shall be granted to applicants fulfilling the following conditions:

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

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

(c) the applicant regularly uses the common transit procedure or he has the practical standards of competence or professional qualifications directly related to the activity carried out.

2. The authorisations referred to in Article 55(b), (c) and (d) shall be granted to applicants fulfilling the following conditions:

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

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

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

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

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

3. The authorisations referred to in Article 55(e) shall be granted to applicants fulfilling the following conditions:

(a) in case of the paper-based common transit procedure for goods carried by air, the applicant is an airline company and is established in the customs territory of a Contracting Party;

(b) in case of the common transit procedure based on an electronic manifest for goods carried by air, the applicant is an airline company operating a significant number of flights between airports in the Contracting Parties and is established in the customs territory of a Contracting Party or has its registered office, central headquarter or a permanent business establishment there;

(c) the applicant regularly uses the common transit arrangements, or the competent customs authority knows that he can meet the obligations under those arrangements;

(d) the applicant has not committed any serious or repeated offences against customs or tax legislation.

4. The authorisations referred to in Article 55(f) shall be granted to applicants fulfilling the following conditions:

(a) the applicant is a railway undertaking;

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

(c) the applicant regularly uses the transit procedure, or the competent customs authority knows that he can meet the obligations under the procedure; and

(d) the applicant has not committed any serious or repeated offences against customs or tax legislation.

5. The authorisations shall only be granted provided that the customs authority considers that it will be able to supervise the common transit procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned.

Article 58

Monitoring of the conditions for authorisations

The customs authorities shall monitor the conditions to be fulfilled by the holder of the authorisation. They shall also monitor compliance with the obligations resulting from that authorisation. Where the holder of the authorisation has been established for less than three years, the customs authority shall closely monitor that holder during the first year after the authorisation is granted.

Article 59

Contents of the application for authorisation

1. An application for an authorisation to use simplifications shall be dated and signed. The Contracting Parties shall determine how the application shall be lodged.

2. Applications shall include all the facts which will allow the customs authorities to check that the conditions subject to which use of such simplifications may be granted have been met.

Article 60

Responsibility of the applicant

Persons applying for simplifications shall be responsible, under the provisions in force in the Contracting Parties, and without prejudice to the possible application of penal provisions, for the following:

(a) the accuracy and completeness of the information given in the application;

(b) the authenticity, accuracy and validity of any document supporting the application.

Article 61

Customs authorities competent to grant the authorisation

1. The applications for the simplification referred to in Article 55(c) shall be submitted to the customs authorities competent to grant the authorisation in the country where the common transit operations are due to begin.

2. The applications for the simplification referred to in Article 55(d) shall be submitted to the customs authorities competent to grant the authorisation in the country where the common transit operation are due to be ended.

3. The applications for the simplification referred to in Article 55(a), (b), (e) and (f) shall be submitted to the customs authorities competent for the place where the applicant's main accounts for customs purposes are held or accessible, and where at least part of the activities covered by the authorisation are to be carried out.

The applicant's main accounts shall relate to records and documentation enabling the customs authorities to grant the authorisation.

Article 62

Acceptance and rejection of applications and granting of authorisations

1. Applications shall be accepted or rejected and authorisations shall be granted in accordance with the provisions in force in the Contracting Parties.

2. Decisions rejecting applications shall state the reasons for rejection and shall be communicated to the applicant in accordance with the time-limits and provisions in force in the relevant Contracting Party.

Article 63

Content of the authorisation

1. The authorisation and one or more certified copies, if necessary, shall be given to the holder of the authorisation.

2. The authorisation shall specify the conditions for use of the simplifications and lay down the operating and control measures.

Article 64

Date of effect of the authorisation

1. The authorisation shall take effect from the date on which the applicant receives it, or is deemed to have received it, and shall be enforceable by the customs authorities from that date.

Except where otherwise provided in the customs legislation, the authorisation shall be valid without limitation of time.

2. The authorisation shall take effect from the date which is different from the date on which the applicant receives it or is deemed to have received it in the following cases:

(a) where the authorisation will favourably affect the applicant and the applicant has requested a different date of effect, in which case the authorisation shall take effect from the date requested by the applicant provided it is subsequent to the date from which it would have been applicable in accordance with paragraph 1;

(b) where a previous authorisation has been issued with a limitation of time and the sole aim of the current decision is to extend its validity, in which case the authorisation shall take effect from the day after the expiry of the period of validity of the former authorisation;

(c) where the effect of the authorisation is conditional upon the completion of certain formalities by the applicant, in which case the authorisation shall take effect from the day on which the applicant receives, or is deemed to have received, the notification from the competent customs authority stating that the formalities have been satisfactorily completed.

Article 65

Annulment, revocation and amendment of authorisations

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 customs authorities shall annul an authorisation if all the following conditions are fulfilled:

(a) the authorisation was granted on the basis of incorrect or incomplete information;

(b) the holder of the authorisation knew or ought reasonably to have known that the information was incorrect or incomplete;

(c) if the information had been correct and complete, the decision on the authorisation would have been different.

3. An authorisation shall be revoked or amended where in cases other than those referred to in paragraph 2:

(a) one or more of the conditions laid down for the granting of the authorisation were not or are no longer fulfilled; or

(b) upon application by the holder of the authorisation.

4. The holder of the authorisation shall be notified of the annulment, revocation or amendment of the authorisation in accordance with the time-limits and provisions in force in the Contracting Party.

5. The annulment of an authorisation shall take effect from the date on which the initial authorisation took effect, unless otherwise specified in the decision in accordance with the customs legislation.

6. The revocation or amendment of an authorisation shall take effect from the date on which the applicant receives it or is deemed to have received it. However, in exceptional cases where the legitimate interests of the holder of the authorisation so require, the customs authorities may defer the date when revocation or amendment takes effect in accordance with the time-limits in force in the Contracting Parties. The date when the decision takes effect shall be indicated in the decision on the revocation or amendment of the authorisation.

Article 66

Re-assessment of an authorisation

1. The customs authority competent to grant the authorisation shall re-assess it in the following cases:

(a) where there are changes to the relevant legislation affecting the authorisation;

(b) where necessary, as a result of the monitoring carried out;

(c) where necessary, due to the information provided by the holder of the authorisation in accordance with Article 65(1) or by other authorities.

2. The customs authority competent to grant the authorisation shall communicate the result of the re-assessment to the holder of the authorisation.

Article 67

Suspension of an authorisation

1. The customs authority competent to grant the authorisation shall suspend the authorisation instead of annulling, revoking or amending it, where:

(a) that customs authority considers that there may be sufficient grounds for annulling, revoking or amending the authorisation, but does not yet have all necessary elements to decide about the annulment, revocation or amendment;

(b) that customs authority considers that the conditions for the authorisation are not fulfilled or that the holder of the authorisation does not comply with the obligations imposed under that authorisation, and it is appropriate to allow the holder of the authorisation to take measures to ensure the fulfilment of the conditions or the compliance with the obligations;

(c) the holder of the authorisation requests such suspension because he is temporarily unable to fulfil the conditions laid down for the authorisation or to comply with the obligations imposed under that authorisation.

2. In cases referred to in paragraph 1(b) and (c), the holder of the authorisation shall notify the customs authority competent to grant the authorisation of the measures he commits to undertake to ensure the fulfilment of the conditions or compliance with the obligations, as well as the period of time he needs to take those measures.

Article 68

Period of suspension of an authorisation

1. The period of suspension determined by the competent customs authority shall correspond to the period of time needed by that customs authority to establish whether the conditions for an annulment, revocation or amendment are fulfilled.

However, where the customs authority considers that the holder of the authorisation may not fulfil the criteria set out in Article 57(1)(b), the authorisation shall be suspended until it is established whether a serious infringement or repeated infringements have been committed by any of the following persons:

(a) the holder of the authorisation;

(b) the person in charge of the company which is the holder of the authorisation concerned or exercising control over its management;

(c) the person responsible for customs matters in the company which is the holder of the authorisation concerned.

2. In cases referred to in Article 67(1)(b) and (c), the period of suspension determined by the customs authority competent to grant the authorisation shall correspond to the period of time notified by the holder of the authorisation in accordance with Article 67(2). The period of suspension may where appropriate be further extended at the request of the holder of the authorisation.

The period of suspension may be further extended by the period of time needed by the competent customs authority to verify that those measures ensure fulfilment of the conditions or compliance with the obligations, the latter period of time shall not exceed 30 days.

3. Where, following the suspension of an authorisation, the customs authority competent to grant the authorisation intends to annul, revoke or amend that authorisation in accordance with Article 65, the period of suspension, as determined in accordance with paragraph 1 and 2 of this Article, shall be extended, where appropriate, until the decision on annulment, revocation or amendment takes effect.

Article 69

End of the suspension of an authorisation

1. A suspension shall end at the expiry of the period of suspension unless before the expiry of that period one of the following situations occurs:

(a) the suspension is withdrawn on the basis that, in the cases referred to in Article 67(1)(a), there are no grounds for the annulment, revocation or amendment of the authorisation in accordance with Article 65, in which case the suspension shall end on the date of withdrawal;

(b) the suspension is withdrawn on the basis that, in cases referred to in Article 67(1)(b) and (c), the holder of the authorisation has taken, to the satisfaction of the customs authority competent to grant by the authorisation, the necessary measures to ensure fulfilment of the conditions laid down for the authorisation or compliance with the obligations imposed under that authorisation, in which case the suspension shall end on the date of withdrawal;

(c) the suspended authorisation is annulled, revoked or amended, in which case the suspension shall end on the date of annulment, revocation or amendment.

2. The customs authority competent to grant the authorisation shall inform the holder of the authorisation of the end of the suspension.

Article 70

Validity of an authorisation

Customs authorities may accept applications for the granting of authorisations as referred to in Article 55 and grant authorisations before 1 May 2016. Those authorisations shall be granted in accordance with the conditions set out in this Appendix and shall not be valid before 1 May 2016.

Article 71

Reassessment of authorisations already in force 1 May 2016

1. Authorisations granted on the basis of Article 55(a), (b), (d) and (e) of the Convention as amended by Decision No 1/2008 which are valid on 1 May 2016 and which do not have a limited period of validity shall be reassessed by 1 May 2019.

2. Authorisations granted on the basis of Article 55(a), (b), (d) and (e) of the Convention amended by Decision No 1/2008 which are valid on 1 May 2016 shall remain valid as follows:

(a) for authorisations having a limited period of validity, until the end of that period or 1 May 2019, whichever is the earlier;

(b) for all other authorisations, until the authorisation is reassessed.

3. Decisions following the reassessment shall revoke the reassessed authorisations and, where appropriate, grant new authorisations. Those decisions shall be notified to the holders of the authorisation without delay.

4. Notwithstanding paragraph (1), authorisations granted on the basis of Article 55(f)(i) and (ii) of the Convention as amended by Decision No 1/2008 which are valid on 1 May 2016 shall remain valid after that date and do not need to be reassessed.

Article 72

Keeping of records by the customs authorities

1. The customs authorities shall keep applications and attached supporting documents, together with a copy of any authorisation issued.

2. Where an application is rejected or an authorisation is annulled, revoked, amended or suspended, the application and the decision rejecting the application or annulling, revoking, amending or suspending the authorisation, where appropriate, 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, revoked, amended or suspended.

Article 73

Validity of seals already in use on 1 May 2016

Customs seals, referred to in Article 38 and seals of a special type referred to in Article 82 compliant with Annex A2 to the Convention as amended by Decision No 1/2008 may continue to be used until stocks run out or until 1 May 2019, whichever is the earlier.

Chapter II

COMPREHENSIVE GUARANTEE AND GUARANTEE WAIVER

Article 74

Reference amount

1. Unless otherwise provided for in Article 75, the amount of the comprehensive guarantee shall be equal to a reference amount established by the customs office of guarantee.

2. The reference amount of the comprehensive guarantee shall correspond to the amount of the debt which may become payable in connection with each common transit operation in respect of which the guarantee is provided, in the period between the placing of the goods under the common transit procedure and the moment when that procedure is discharged.

For the purpose of that calculation, account shall be taken of the highest rates of debt applicable to goods of the same type in the country of the customs office of guarantee, and Union goods carried in accordance with the Convention shall be treated as non-Union goods.

Where the information necessary to determine the reference amount is not available to the customs office of guarantee, that amount shall be fixed at EUR 10 000 for each transit operation.

3. The customs office of guarantee shall establish the reference amount in cooperation with the holder of the procedure. When fixing the reference amount, the customs office of guarantee shall establish that amount on the basis of the information on goods placed under the common transit procedure in the preceding 12 months and on an estimate of the volume of intended operations as shown in particular by the commercial documentation and accounts of the holder of the procedure.

4. The customs office of guarantee shall review the reference amount on its own initiative or following a request from the holder of the procedure and shall adjust it if necessary.

5. Each holder of the procedure shall ensure that the amount which is payable or may become payable does not exceed the reference amount.

That person shall inform the customs office of guarantee when the reference amount is no longer at a level sufficient to cover his operations.

6. The monitoring of the reference amount that covers the amount of the debt which may become payable with respect to goods placed under the common transit procedure shall be ensured, by means of the electronic system referred to in Article 4(1) for each common transit operation at the time of placing of goods under the common transit procedure.

Article 75

The level of the comprehensive guarantee

1. The holder of the procedure may be authorised to use a comprehensive guarantee with a reduced amount or to have a guarantee waiver.

2. The amount of the comprehensive guarantee shall be reduced to:

(a) 50% of the reference amount determined in accordance with Article 74 where the following conditions are fulfilled:

(i) the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Contracting Party where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file;

(ii) the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions;

(iii) the applicant is not subject to bankruptcy proceedings;

(iv) during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of debt collected on or in connection with the import or export of goods;

(v) the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered;

(vi) the applicant can demonstrate having sufficient financial resources to meet his obligations for the reference amount not covered by the guarantee;

(b) 30% of the reference amount determined in accordance with Article 74 where the following conditions are fulfilled:

(i) the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Contracting Party where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file;

(ii) the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions;

(iii) the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties;

(iv) the applicant is not subject to bankruptcy proceedings;

(v) during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of debt collected on or in connection with the import or export of goods;

(vi) the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered;

(vii) the applicant can demonstrate having sufficient financial resources to meet his obligations, for the part of the reference amount not covered by the guarantee;

(c) 0% of the reference amount determined in accordance with Article 74 where the following conditions are fulfilled:

(i) the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Contracting Party where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file;

(ii) the applicant allows the customs authority physical access to its accounting systems and, where applicable, to its commercial and transport records;

(iii) the applicant has a logistical system which identifies goods as goods in free circulation in the Contracting Party or as third-country goods and indicates, where appropriate, their location;

(iv) the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions;

(v) where applicable, the applicant has satisfactory procedures in place for the handling of licences and authorisations granted in accordance with commercial policy measures or relating to trade in agricultural products;

(vi) the applicant has satisfactory procedures in place for the archiving of his records and information and for protection against the loss of information;

(vii) the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties;

(viii) the applicant has appropriate security measures in place to protect the applicant's computer system from unauthorised intrusion and to secure the applicant's documentation;

(ix) the applicant is not subject to bankruptcy proceedings;

(x) during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of debt collected on or in connection with the import or export of goods;

(xi) the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered;

(xii) the applicant can demonstrate having sufficient financial resources to meet his obligations, for the part of the reference amount not covered by the guarantee.

Article 76

Methods of use of comprehensive guarantee and guarantee waiver

The customs office of guarantee shall communicate to the holder of the procedure the following information:

(a) a guarantee reference number;

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

Upon request of the person who has provided the guarantee, the customs office of guarantee shall assign one or more additional access codes to this guarantee to be used by that person or his representatives.

Article 77

Temporary prohibition of the use of the comprehensive guarantee or of the comprehensive guarantee for a reduced amount, including a guarantee waiver

The use of the comprehensive guarantee and of the comprehensive guarantee for a reduced amount, including a guarantee waiver, may be prohibited temporarily in the following cases:

(a) in special circumstances;

(b) for the goods in respect of which large-scale fraud involving the use of the guarantee has been proven.

The special circumstances, large-scale fraud and the procedural rules for temporary prohibition of the comprehensive guarantee and of the comprehensive guarantee for a reduced amount, including a guarantee waiver, are laid down in Annex I.

Article 78

Guarantee document

1. The comprehensive guarantee shall be provided in the form of an undertaking by a guarantor using the form set out in Annex C4 to Appendix III. The proof of that undertaking shall be kept by the customs office of guarantee for the period of validity of the guarantee.

2. Articles 20(2) and 22 shall apply mutatis mutandis.

Article 79

Comprehensive guarantee certificates and guarantee waiver certificates

1. On the basis of the authorisation, the customs office of guarantee shall issue to the holder of the procedure one or more comprehensive guarantee certificates drawn up using the form set out in Annex C5 to Appendix III or one or more guarantee waiver certificates drawn up using the form set out in Annex C6 to Appendix III to enable the holder of the procedure to provide proof of a comprehensive guarantee or a guarantee waiver within the framework of Article 26(1)(b).

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

Article 80

Revocation and cancellation relating to the authorisation to use the comprehensive guarantee or relating to the guarantor's undertaking

1. Article 23(1) and (2) shall apply mutatis mutandis to the revocation and cancellation relating to the authorisation to use the comprehensive guarantee or relating to the guarantor's undertaking.

2. The revocation of an authorisation to use a comprehensive guarantee or guarantee waiver by the customs authorities, and the effective date of revocation by the customs office of guarantee of a guarantor's undertaking, or the effective date of cancellation of an undertaking by a guarantor shall be introduced in the system referred to in Article 9 by the customs office of guarantee.

3. From the effective date of revocation or cancellation referred to in paragraph 1, any comprehensive guarantee certificate or any guarantee waiver certificate issued for the application of Article 26(1)(b) shall not be used to place goods under the common transit procedure and shall be returned by the holder of the procedure to the customs office of guarantee without delay.

Each country shall forward to the Commission the means by which certificates that remain valid but have not yet been returned or that have been declared as stolen, lost or falsified may be identified. The Commission shall inform the other countries.

Chapter III

USE OF SEALS OF A SPECIAL TYPE

Article 81

Authorisation for the use of seals of a special type

1. Authorisations in accordance with Article 55(b) to use seals of a special type on means of transport, containers or packages used for the common transit procedure shall be granted where the customs authorities approve the seals set out in the application for the authorisation.

2. The customs authority shall accept in the context of authorisation the seals of a special type that have been approved by the customs authorities of another country unless it has information that the particular seal is not suitable for customs purposes.

Article 82

Formalities for the use of seals of a special type

1. Seals of a special type shall fulfil the requirements laid down in Article 38(1).

Where seals have been certified by a competent body in accordance with ISO International Standard No 17712:2013 «Freight containers — Mechanical Seals», those seals shall be deemed to fulfil those requirements.

For containerised transports, seals with high-security features shall be used to the greatest extent possible.

2. The seal of a special type shall bear either of the following indications:

(a) the name of the person authorised in accordance with Article 55(b) to use it;

(b) a corresponding abbreviation or code on the basis of which the customs authority of the country of departure can identify the person concerned.

3. The holder of the procedure shall enter the number and the individual seal identifiers of the seals of a special type in the transit declaration and shall affix seals no later than when goods are released for the common transit procedure.

4. Seals of a special type compliant with Annex II to this Appendix as amended by Decision No 1/2008 may continue to be used until stocks run out or 1 May 2019, whichever is the earlier.

Article 83

Customs supervision for the use of seals of a special type

The customs authority shall do the following:

(a) notify the Commission and the customs authorities of the other Contracting Parties of seals of a special type in use and of seals of a special type which it has decided not to approve for reasons of irregularities or technical deficiencies;

(b) review the seals of a special type approved by it and in use, when it receives information that another authority has decided not to approve a particular seal of a special type;

(c) conduct a mutual consultation in order to reach a common assessment;

(d) monitor the use of the seals of a special type by persons authorised in accordance with Article 81.

Where necessary, the Contracting Parties in agreement with each other may establish a common numbering system, define use of common security features and technology.

Chapter IV

AUTHORISED CONSIGNOR STATUS

Article 84

Authorisations for the status of authorised consignor for placing goods under the common transit procedure

The status of authorised consignor referred to in Article 55(c) shall only be granted to applicants who are authorised to provide a comprehensive guarantee or to use a guarantee waiver referred to in Article 55(a).

Article 85

Contents of the authorisation for the status of authorised consignor

The authorisation shall specify in particular:

(a) the customs office or customs offices of departure that will be responsible for forthcoming common transit operations;

(b) the time-limit available to the customs authorities after the authorised consignor has lodged the transit declaration in order to carry out controls of the goods, if necessary, before the release of the goods;

(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 seals of a special type approved by the customs authorities as complying with the characteristics set out in Article 82 and assigned to be affixed by the authorised consignor;

(d) the prohibited categories or movements of goods;

(e) the operating and control measures which the authorised consignor has to comply with. If applicable, any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of departure.

Article 86

Placing of goods under the common transit procedure by an authorised consignor

1. Where an authorised consignor intends to place goods under the common transit procedure, he shall lodge a transit declaration at the customs office of departure. The authorised consignor shall not start the common transit operation before the expiry of the time-limit specified in the authorisation referred to in Article 55(c).

2. The authorised consignor shall enter the following information into the electronic transit system:

(a) the itinerary where an itinerary has been prescribed in accordance with Article 33(2);

(b) the time-limit set in accordance with Article 34 within which the goods shall be presented at the customs office of destination;

(c) the number and the individual seal identifiers of the seals, where appropriate.

3. The authorised consignor shall print a transit accompanying document only after receipt of the notification of the release of the goods for the common transit procedure from the customs office of departure.

Chapter V

AUTHORISED CONSIGNEE STATUS

Article 87

Authorisations for the status of authorised consignee for receiving goods moved under the common transit procedure

The status of authorised consignee referred to in Article 55(d) shall be granted only to applicants who declare that they will regularly receive goods that have been placed under a common transit procedure.

Article 88

Formalities for goods moved under the common transit procedure received by an authorised consignee

1. When the goods arrive at a place specified in the authorisation, referred to in Article 55(d), the authorised consignee shall:

(a) immediately notify the customs office of destination of the arrival of the goods and inform it of any irregularities or incidents that occurred during transport;

(b) unload the goods only after obtaining the permission from the customs office of destination;

(c) after unloading enter the results of the inspection and any other relevant information relating to the unloading into his records without delay;

(d) notify the customs office of destination of the results of the inspection of the goods and inform it of any irregularities on the third day following the day on which he has received the permission to unload the goods, at the latest.

2. When the customs office of destination has received notification of arrival of the goods at the premises of the authorised consignee, it shall notify the customs office of departure of the arrival of the goods.

3. When the customs office of destination has received the results of the inspection of the goods referred to in paragraph 1(d), it shall send the control results to the customs office of departure on the sixth day following the day the goods were delivered to the authorised consignee, at the latest.

Article 89

Contents of the authorisation

1. The authorisation shall specify in particular:

(a) the customs office or offices of destination responsible for the goods received by the authorised consignee;

(b) the time-limit when the authorised consignee is to receive the permission to unload the goods from the customs office of destination;

(c) excluded categories or movements of goods;

(d) the operating and control measures which the authorised consignee has to comply with. If applicable, any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of destination.

2. The customs authorities shall specify in the authorisation whether any action by the customs office of destination is required before the authorised consignee may dispose of the goods received.

Article 90

End of the common transit procedure for goods received by an authorised consignee

1. The holder of the procedure shall be considered to have fulfilled his obligations and the common transit procedure shall be deemed to end in accordance with Article 48(1), when the goods have been presented intact to the authorised consignee as provided for in Article 55(d) at the place specified in the authorisation within the time-limit set in accordance with Article 34.

2. At the carrier's request the authorised consignee shall issue the receipt which certifies the arrival of the goods at a place specified in the authorisation referred to in Article 55(d) of this Appendix and contains a reference to the MRN of the common transit operation. The receipt shall be provided using the form set out in Annex B10 to Appendix III.

Chapter VI

PAPER-BASED COMMON TRANSIT PROCEDURE FOR GOODS CARRIED BY RAIL

Section 1. GENERAL PROVISIONS RELATING TO THE USE OF THE PAPER-BASED COMMON TRANSIT PROCEDURE FOR GOODS CARRIED BY RAIL

Article 91

CIM consignment note as a transit declaration for the paper-based common transit procedure for goods carried by rail

The CIM consignment note shall be regarded as a transit declaration for the paper-based common transit procedure for goods carried by rail provided it is used for transport operations that are carried out by authorised railway undertakings in cooperation with each other.

Article 92

Accounting offices of authorised railway undertakings and customs control

1. The authorised railway undertakings shall keep the records at their accounting offices and use the commonly agreed system implemented at those offices in order to investigate irregularities.

2. The customs authority of the country where the authorised railway undertaking is established shall have access to the data in the accounting office of that undertaking.

3. For the purposes of the customs control the authorised railway undertaking shall, in the country of destination, make all the CIM consignment notes used as a transit declaration for the use of the paper-based common transit procedure for goods carried by rail available to the customs authority in the country of destination, in accordance with any provisions defined by mutual agreement with this authority.

Article 93

Holder of the paper-based common transit procedure for goods carried by rail and his obligations

1. The holder of the paper-based common transit procedure for goods carried by rail shall be one of the following:

(a) an authorised railway undertaking established in a country and which accepts goods for carriage under cover of a CIM consignment note as a transit declaration for the use of the paper-based common transit procedure for goods carried by rail and which fills in the box 58b of the CIM consignment note by ticking the box «yes» and by entering its UIC code;

(b) when the transport operation starts outside the customs territory of the Contracting Parties and the goods enter that customs territory, any other authorised railway undertaking which is established in a country and on whose behalf the box 58b is filled in by a railway undertaking of a third country.

2. The holder of that procedure renders himself responsible for the implicit statement that the successive or substitute railway undertakings involved in the use of the paper-based common transit operation also meet the requirements of the paper-based common transit procedure for goods carried by rail.

Article 94

Obligations of the authorised railway undertakings

1. The goods are successively taken over and carried by different authorised railway undertakings on the national scale and the authorised railway undertakings involved declare themselves as jointly liable to the customs authority for any potential debt.

2. Notwithstanding the obligations of the holder of the procedure, as referred to in Article 8, other authorised railway undertakings which take over the goods during the transport operation and which are indicated in box 57 of the CIM consignment note shall also be responsible for the proper application of the use of the paper-based common transit procedure for goods carried by rail.

3. The authorised railway undertakings in cooperation with each other shall operate a commonly agreed system to check and investigate irregularities, their movement of goods and be responsible for the following:

(a) for separate settlement of transport costs on the basis of information to be held available for each paper-based common transit operation for goods carried by rail and for each month for the independent authorised railway undertakings concerned in each country;

(b) for the breakdown of transport costs for each country whose territory the goods enter during the use of the paper-based common transit operation for goods carried by rail;

(c) for payment of the respective share of the costs incurred by each of the cooperating authorised railway undertakings.

Article 95

Label

The authorised railway undertakings shall ensure that goods transported under the paper-based common transit procedure for goods carried by rail are identified by labels bearing a pictogram, a specimen of which is shown in Annex B11 to Appendix III.

The labels shall be affixed or directly printed to the CIM consignment note and to the relevant railway wagon in the case of a full load or, in other cases, to the package or packages.

A stamp which reproduces the pictogram shown in Annex B11 to Appendix III may be used instead of the label referred to in the first paragraph.

Article 96

Modification of the contracts of carriage

Where a contract of carriage is modified so that:

(a) a transport operation which was to end outside the customs territory of a Contracting Party ends within it, or

(b) a transport operation which was to end within the customs territory of a Contracting Party ends outside it,

the authorised railway undertakings shall not perform the modified contract without the prior agreement of the customs office of departure.

In all other cases, the authorised railway undertakings may perform the modified contract. They shall inform the customs office of departure of the modification made without delay.

Section 2. MOVEMENT OF GOODS BETWEEN CONTRACTING PARTIES

Article 97

Use of the CIM consignment note

1. The CIM consignment note shall be presented at the customs office of departure in the case of a transport operation to which the paper-based common transit procedure for goods carried by rail applies and which starts and is to end within the territory of the Contracting Parties.

2. The customs office of departure shall clearly enter in the box reserved for customs on sheets 1, 2 and 3 of the CIM consignment note:

(a) the code «T1», where the goods move under the T1 procedure;

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

The code «T2» or «T2F» shall be authenticated by the stamp of the customs office of departure.

3. Except in the cases referred to in the paragraph 2, goods which move from one point to another in the Union through the territory of one or more common transit countries and goods which move from the Union to a destination in a common transit country shall be placed under the T2 procedure, subject to conditions which shall be laid down by each Member State of the Union, for the whole of the journey from the station of departure to the station of destination without presentation at the customs office of departure of the CIM consignment note covering the goods.

Where goods move from one point to another in the Union through the territory of one or more common transit countries, the labels referred to in Article 95 need not be affixed.

4. Where a transport operation begins in a common transit country the goods shall be considered as moving under the T1 procedure. If, however, the goods are to move under the T2 procedure in accordance with the provisions of Article 2(3)(b) of the Convention, the customs office of departure shall indicate on sheet 3 of the CIM consignment note that the goods to which the note refers are carried under the T2 procedure. In this case, the box reserved for customs use shall be endorsed clearly with the «T2» or «T2F» codes, as appropriate, the stamp of the customs office of departure and the signature of the responsible official. In the case of goods moving under the T1 procedure the «T1» code need not be entered on the document.

5. All sheets of the CIM consignment note shall be returned to the person concerned.

6. Each common transit country may provide that goods moving under the T1 procedure be carried under that procedure without requiring the CIM consignment note to be presented at the customs office of departure.

7. For the goods referred to in paragraphs 2, 3 and 5, the customs office competent for the station of destination shall act as the customs office of destination. If, however, the goods are released for free circulation or placed under another procedure at an intermediate station, the customs office competent for that station shall act as the customs office of destination.

Article 98

Identification measures

Unless the customs office of departure decides otherwise, as a general rule and having regard to the identification measures applied by the authorised railway undertakings, that customs office shall not seal the means of transport or the individual packages containing the goods.

Article 99

Formalities at the customs office of transit

Where the paper-based common transit procedure for goods carried by rail applies, no formalities need to be carried out at the customs office of transit.

Article 100

Formalities at the customs office of destination

1. Where the goods placed under the paper-based common transit procedure for goods carried by rail arrive at the customs office of destination, the following shall be presented by the authorised railway undertaking at that customs office:

(a) the goods;

(b) sheets 2 and 3 of the CIM consignment note.

The customs office of destination shall return sheet 2 of the CIM consignment note to the authorised railway undertaking after stamping it and shall retain sheet 3 of the CIM consignment note.

2. The customs office competent for the station of destination shall act as the customs office of destination.

However, if the goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office competent for this station shall act as the customs office of destination.

3. In a case referred to in Article 97(3), no formalities need to be carried out at the customs office of destination.

Section 3. MOVEMENT OF GOODS TO OR FROM THIRD COUNTRIES

Article 101

Movement of goods to third countries

1. Articles 97 and 98 shall apply to a transport operation which starts within the territory of a Contracting Party and is to end in a third country.

2. The customs office competent for the frontier station through which goods placed under the paper-based common transit procedure for goods carried by rail leave the territory of a Contracting Party shall act as the customs office of destination.

3. No formalities need be carried out at that customs office.

Article 102

Movement of goods from third countries

1. The customs office competent for the frontier station through which goods placed under the paper-based common transit procedure for goods carried by rail enter the territory of a Contracting Party shall act as customs office of departure for a transport operation which starts in a third country and is to end within the territory of a Contracting Party.

No formalities need be carried out at that customs office.

2. The customs office competent for the station of destination shall act as the customs office of destination. If, however, goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office competent for that station shall act as the customs office of destination.

The formalities laid down in Article 100 shall be carried out at that customs office.

Article 103

Movement of goods through the territory of the Contracting Parties

1. The customs offices which are to act as the customs office of departure and the customs office of destination for transport operations which start and are to end in a third country shall be those referred to in Articles 101(2) and 102(1) respectively.

2. No formalities need be carried out at the customs office of departure or destination.

Article 104

Customs status of goods

Goods carried under Article 102(1) or 103(1) shall be considered as moving under the T1 procedure unless the customs status of Union goods is established in accordance with the provisions of Appendix II.

Section 4. OTHER PROVISIONS

Article 105

Loading lists

1. In case of a CIM consignment note containing more than one wagon or container, loading lists provided in the form set out in Annex B4 to Appendix III may be used.

The loading list shall include the wagon number to which the CIM consignment note refers or, where appropriate, the container number of the container containing the goods.

2. In the case of transport operations starting within the territory of the Contracting Parties comprising both goods moving under the T1 procedure and goods moving under the T2 procedure, separate loading lists shall be made out.

The serial numbers of the loading lists relating to each of the two types of goods shall be entered in the box reserved for the description of goods on the CIM consignment note.

3. The loading lists accompanying the CIM consignment note shall form an integral part thereof and shall have the same legal effects.

4. The original of the loading lists shall be authenticated by the stamp of the station of dispatch.

Article 106

Scope of the standard procedures and the paper-based procedures for combined road-rail transport

1. In the case of combined road-rail transport operations, the provisions of Articles 91 to 105 shall not preclude use of the procedures laid down in Title II. The provisions of Articles 92 and 95 shall nevertheless apply.

2. In the cases referred to in paragraph 1, a reference to the transit declaration or to the transit declarations used shall be entered clearly in the box reserved for particulars of accompanying documents at the time the CIM consignment note is made out.

That reference shall specify the type of the transit declaration, the customs office of departure, the date and registration number of each transit declaration used.

In addition, sheet 2 of the CIM consignment note shall be authenticated by the railway undertaking competent for the last railway station involved in the common transit operation. That railway undertaking shall authenticate the CIM consignment note after ascertaining that the transport of the goods is covered by the transit declaration or declarations referred to.

3. Where goods being carried by combined road-rail transport, under cover of one or more transit declarations made under the procedure set out in Title II, are accepted by the railway undertakings in a railway station and are loaded on wagons, those railway undertakings shall assume liability for payment of debt where offences or irregularities occur during the journey by rail, if there is no valid guarantee in the country where the offence or irregularity has occurred or is deemed to have occurred, and if it is not possible to recover such amounts from the holder of the procedure.

Article 107

Authorised consignor and authorised consignee

1. Where presentation of the CIM consignment note as transit declaration and of the goods at the customs office of departure is not required in respect of the goods which are to be placed by an authorised consignor, as referred to in Article 55(c) under the paper-based common transit procedure for goods carried by rail, the customs office of departure shall take the necessary measures to ensure that sheets 1, 2 and 3 of the CIM consignment note bear the «T1», «T2» or «T2F» codes, as applicable.

2. Where goods arrive at the place of an authorised consignee, as referred to in Article 55(d), the customs authorities may provide that, by way of derogation from Article 88, sheets 2 and 3 of the CIM consignment note shall be delivered direct by the authorised railway undertakings or by the transport undertaking to the customs office of destination.

Chapter VII

PAPER-BASED COMMON TRANSIT PROCEDURE FOR GOODS CARRIED BY AIR AND COMMON TRANSIT PROCEDURE BASED ON AN ELECTRONIC MANIFEST FOR GOODS CARRIED BY AIR

Article 108

A manifest as a transit declaration for the use of the paper-based common transit procedure for goods carried by air

1. An airline company may be authorised to use the goods manifest as a transit declaration where it corresponds in substance to the form set out in Appendix 3 to Annex 9 to the Convention on International Civil Aviation, done in Chicago on 7 December 1944.

2. The authorisation referred to in Article 55(e) relating to the paper-based common transit procedure for goods carried by air shall indicate the form of the manifest and the airports of departure and destination for common transit operations. The airline company authorised in accordance with Article 55(e) for that procedure shall send an authenticated copy of that authorisation to the competent customs authorities of each of the airports concerned.

3. Where a transport operation involves goods which move under the T1 procedure and goods which move under the T2 procedure between a special fiscal territory and another part of the customs territory of the Union which is not a special fiscal territory, those goods shall be listed on separate manifests.

Article 109

Formalities to be carried out by the airline company

1. The airline company shall enter the following information into a manifest:

(a) the code «T1» where the goods move under the T1 procedure;

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

(c) the name of the airline company transporting the goods;

(d) the flight number;

(e) the date of the flight;

(f) the airport of departure and the airport of destination.

2. In addition to information requested in paragraph 1, the airline company shall for each consignment enter into that manifest the following information:

(a) the number of the air waybill;

(b) the number of packages;

(c) the trade description of the goods including all the details necessary for their identification;

(d) the gross mass.

3. Where goods are grouped, their description in the manifest shall be replaced, where appropriate, by the entry «Consolidation», which may be abbreviated. In that case the air waybills for consignments on the manifest shall contain the trade description of the goods including all the details necessary for their identification. These air waybills shall be attached to the manifest.

4. The airline company shall date and sign the manifest.

5. At least two copies of the manifest shall be presented to the competent customs authorities at the airport of departure, which shall retain one copy.

6. A copy of the manifest shall be presented to the competent customs authorities at the airport of destination.

Article 110

Verification of a list of manifests used as a paper-based transit declaration for goods carried by air

1. Once a month, the competent customs authorities at each airport of destination shall authenticate a list of manifests drawn up by the airline companies of the manifests which were presented to those authorities during the previous month and shall transmit it to the customs authorities at each airport of departure.

2. That list shall include the following information for each manifest:

(a) the number of the manifest;

(b) the code identifying the manifest as a transit declaration in accordance with Article 109(1)(a) and (b);

(c) the name of the airline company which transported the goods;

(d) the flight number; and

(e) the date of the flight.

3. The authorisation as referred to in Article 55(e) relating to the paper-based common transit procedure for goods carried by air may also provide that the airline companies themselves may transmit the list referred to in paragraph 1 of this Article to the competent customs authorities of each airport of departure.

4. In the event of irregularities found in connection with the information on the manifests appearing on the list, the competent customs authorities of the airport of destination shall inform the competent customs authorities of the airport of departure and the competent customs authority which granted the authorisation, referring in particular to the air waybills for the goods in question.

Article 111

An electronic manifest as a transit declaration for the use of the common transit procedure for goods carried by air

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

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

(a) «T1» where the goods move under the T1 procedure;

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

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

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

(e) «X» for Union goods to be exported and which are not placed under a transit procedure.

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

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

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

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

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

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

TITLE IV. DEBT AND RECOVERY

Chapter I

DEBT AND DEBTOR

Article 112

Incurrence of the debt

1. A debt within the meaning of Article 3(1) shall be incurred through:

(a) the removal of the goods from the common transit procedure;

(b) non-compliance with a condition governing the placing of the goods under the common transit procedure or the use of the common transit procedure.

2. The debt shall be extinguished in any of the following ways:

(a) where the debt was incurred pursuant to paragraph 1(a) or (b) and where the following conditions are fulfilled:

(i) the failure which led to the incurrence of a debt had no significant effect on the correct operation and it did not constitute an attempt at deception;

(ii) all the formalities necessary to regularise the situation of the goods are subsequently carried out;

(b) where the removal of the goods from the common transit procedure or the non-compliance with a condition governing the placing of the goods under the common transit procedure or the use of the common transit procedure results from the total destruction or irretrievable loss of those goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure, or as a consequence of instruction by the customs authorities.

Goods shall be considered as irretrievably lost when they have been rendered unusable by any person.

3. The debt shall be incurred at the moment:

(a) the goods were removed from the common transit procedure or the moment the conditions for the use of the common transit procedure were not met or ceased to be met;

(b) a customs declaration was accepted for the placing of goods under a common transit procedure where it is established subsequently that a condition governing the placing of the goods under that procedure was not in fact fulfilled.

Article 113

Identification of the debtor

1. The debtor shall be any of the following:

(a) the person who was required to comply with the conditions governing the placing of the goods under the common transit procedure or the use of the common transit procedure;

(b) any person who was aware or should reasonably have been aware that a condition under the Convention was not complied with and who acted on behalf of the person who was obliged to comply with that condition, or who participated in the act which led to the non-compliance with that condition;

(c) any person who acquired or held the goods in question and who was aware or should reasonably have been aware at the time of acquiring or receiving the goods that a condition under the Convention or under the customs legislation was not complied with;

(d) the holder of the procedure.

2. In the case referred to in paragraph Article 112(1)(b), the debtor shall be the person who is required to comply with the conditions governing the placing or the use of the goods under the common transit procedure.

3. Where a customs declaration for placing the goods under the common transit procedure is drawn up, and any information required under the customs legislation relating to the conditions governing the placing of the goods under that customs procedure is given to the customs authorities, which leads to the incurrence of a debt, the person who provided the information required to draw up the customs declaration and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.

4. Where several persons are liable for payment of the amount corresponding to one debt, they shall be jointly and severally liable for the payment of that amount.

Article 114

Place where the debt is incurred

1. A debt shall be incurred:

(a) at the place where the events from which it arises occur;

(b) if it is not possible to determine that place, the debt shall be incurred at the place where the customs authorities conclude that the goods are in a situation in which the debt is incurred.

2. If the goods have been placed under a common transit procedure which has not been discharged and the place where the debt is incurred cannot be determined pursuant to paragraph 1(a) and (b) of this Article within the following time-limits:

(a) within seven months from the latest date on which the goods should have been presented at the customs office of destination, unless before the expiry of that time-limit a request to transfer recovery of the debt, as referred to in Article 50, was sent to the authority responsible for the place where, according to the evidence obtained by the customs authority of the country of departure, the events from which the debt arises occurred, in which case that time-limit is extended with a maximum of one month;

(b) one month from the expiry of the time-limit referred to in Article 49(4) for the reply by the holder of the procedure to a request for the information needed to discharge the procedure, where the customs authority of the country of departure has not been notified of the arrival of the goods, and the holder of the procedure has provided insufficient or no information;

the debt shall be incurred either in the country responsible for the last customs office of transit notifying the border passage to the customs office of departure or, failing this, in the country responsible for the customs office of departure.

3. The customs authorities referred to in Article 116(1) are those of the country where the debt is incurred or is deemed to have been incurred in accordance with this Article.

Article 115

Request to transfer recovery of the debt

1. Where the competent authorities who notified the debt obtain evidence regarding the place where the event giving rise to the debt occurred, those authorities shall suspend the recovery procedure and immediately and in any event within the time-limit send all the necessary documents, including an authenticated copy of the evidence, to the competent authorities at that place.

2. The competent authorities at that place shall acknowledge the receipt of the request and shall inform the competent authorities who notified the debt whether they are competent for recovery. If no response is received within 28 days, the competent authorities who notified the debt shall immediately resume the recovery proceedings they initiated.

Chapter II

ACTION AGAINST THE DEBTOR OR THE GUARANTOR

Article 116

Action against the debtor

1. The competent customs authorities shall initiate debt recovery proceedings as soon as they are in a position to:

(a) calculate the amount of the debt; and

(b) determine the debtor.

2. Those authorities shall notify the debtor of the amount of the debt using the methods and within the time-limits mandatory in the Contracting Parties.

3. Every debt notified in accordance with paragraph 2 shall be paid by the debtor using the methods and within the time-limits mandatory in the respective Contracting Parties.

Article 117

Action against the guarantor

1. Subject to paragraph 4, the guarantor's liability shall continue as long as the debt may become due.

2. Where the common transit procedure has not been discharged, the customs authorities of the country of departure shall, within nine months from the prescribed time-limit for presentation of the goods at the customs office of destination, notify the guarantor that the procedure has not been discharged.

3. Where the common transit procedure has not been discharged, the customs authorities determined in accordance with Article 114 shall, within three years from the date of acceptance of the transit declaration, notify the guarantor that he is or might be required to pay the debt for which he is liable in respect of the common transit operation in question, stating the MRN and date of the transit declaration, the name of the customs office of departure, the holder of the procedure's name and the amount involved.

4. The guarantor shall be released from his obligations if either of the notifications provided for in paragraphs 2 and 3 have not been issued to him before the expiry of the time-limit.

5. Where either of those notifications has been issued, the guarantor shall be informed of the recovery of the debt or the discharge of the procedure.

Article 118

Exchange of information and cooperation with a view to recovery

Without prejudice to Article 13a of the Convention, and in accordance with Article 114 of this Appendix, the countries shall assist each other in determining the authorities competent for recovery.

Those authorities shall inform the customs office of departure and the customs office of guarantee of all cases in which a debt was incurred in relation to transit declarations accepted by the customs office of departure, and of the action taken for recovery against the debtor. Furthermore, they shall inform the customs office of departure of the collection of duties and other charges, in order to enable the customs office to discharge the transit operation.

Annex I

APPLICATION OF ARTICLE 77

Temporary prohibition of the use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee

1. Situations where use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee may be prohibited temporarily:

The «special circumstances» referred to in Article 77(a) mean a situation in which it has been established, in a significant number of cases involving more than one holder of the procedure and putting at risk the smooth functioning of the procedure that, in spite of the application of Article 65 or Article 80, the comprehensive guarantee or a comprehensive guarantee for a reduced amount referred to in Article 75(a) and (b) is no longer sufficient to ensure payment, within the prescribed time-limit, of the debt arising when some types of goods are removed from the common transit procedure.

The «large-scale fraud» referred to in Article 77(b) means a situation where it is established that, in spite of the application of Article 65 or 80, the comprehensive guarantee or the comprehensive guarantee for a reduced amount referred to in Article 75(a) and (b) is no longer sufficient to ensure payment, within the time-limit prescribed, of the debt arising when some types of goods are removed from the common transit procedure. In this connection account should be taken of the volume of goods removed and the circumstances of their removal, particularly if these result from internationally organised criminal activities.

2. Decision-making procedure for temporarily prohibiting use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee

2.1. The procedure for adopting Joint Committee decisions temporarily prohibiting use of the comprehensive guarantee or the comprehensive guarantee for a reduced amount in application of Article 77(a) or (b) (hereinafter referred to as the «decision») shall be as follows:

2.1.1. A decision may be adopted at the request of one or more Contracting Parties.

2.1.2. Where such a request is made, the Contracting Parties shall inform each other of the facts they have established and shall consider whether the conditions of points 1.1 or 1.2 are fulfilled.

2.2. If the Contracting Parties consider that the conditions are fulfilled, they shall forward a draft decision to the Joint Committee for adoption by the written procedure described in point 2.3.

2.3. The Contracting Party holding the Presidency of the Joint Committee shall send the draft decision to the other Contracting Parties.

If the Contracting Party holding the Presidency of the Joint Committee has not received any written objections from the other Contracting Parties within thirty days of the date when it sent the draft, the decision shall be adopted. The Contracting Party holding the Presidency of the Joint Committee shall inform the other Contracting Parties of the adoption of the decision.

If the Contracting Party holding the Presidency of the Joint Committee receives any objections from one or more Contracting Parties within the time-limit, it shall inform the other Contracting Parties.

2.5. The decision shall remain in force for 12 months. Nevertheless the Joint Committee may decide to extend its period of validity or annul it following re-examination by the Contracting Parties.

3. Measures to alleviate the financial consequences of prohibiting use of the comprehensive guarantee

When the use of the comprehensive guarantee has been prohibited temporarily according to Article 77, holders of comprehensive guarantees may, upon request, use an individual guarantee. However, the following special conditions shall apply:

• the individual guarantee shall be put up in the form of a specific guarantee document which covers only the types of goods referred to in the decision;
• this individual guarantee may be used only at the customs office of departure identified in the guarantee document;
• it may be used to cover several simultaneous or successive operations provided that the sum of the amounts involved in current operations for which the procedure has not yet been discharged does not exceed the reference amount of the individual guarantee. In that case, the customs office of guarantee assigns one initial access code for the guarantee to the holder of the procedure. The holder of the procedure can assign one or more access codes to this guarantee to be used by himself or his representatives;
• each time the procedure is discharged for a common transit operation covered by this individual guarantee, the amount corresponding to that operation shall be released and may be re-used to cover another operation up to the maximum amount of the guarantee.

4. Derogation from the decision temporarily prohibiting use of the comprehensive guarantee or the comprehensive guarantee for a reduced amount

4.1. Holders of the procedure may be authorised to use a comprehensive guarantee or a comprehensive guarantee for a reduced amount to place under the common transit procedure goods to which the decision temporarily prohibiting such use applies if they can show that no debt has arisen in respect of the types of goods in question in the course of common transit operations which they have undertaken in the two years preceding the decision or, where debts have arisen during that period, if they can show that these were fully paid up by the debtor or the guarantor within the time-limit prescribed.

To obtain authorisation to use a temporarily prohibited comprehensive guarantee, the holder of the procedure shall also meet the conditions set out in Article 75(2)(b).

4.2. Articles 59 to 72 shall apply mutatis mutandis to applications and authorisations for the derogations referred in point 4.1.

4.3. When the competent authorities grant a derogation they shall fill in endorse box 8 of the comprehensive guarantee certificate, with the following text:

«- UNRESTRICTED USE — 99209».

Annex II

BUSINESS CONTINUITY PROCEDURE FOR COMMON TRANSIT

Part I

Chapter I

General provisions

1. This Annex lays down specific provisions for use of the business continuity procedure, under Article 26(1) of Appendix I, for the holders of the procedure, including authorised consignors, in the event of a temporary failure of:

• the electronic transit system;
• the computerised system used by the holders of the procedure for lodging the common transit declaration by means of electronic data-processing techniques, or
• the electronic connection between the computerised system used by the holders of the procedure for lodging the common transit declaration by means of electronic data-processing techniques and the electronic transit system.

2. Transit declarations

2.1. The transit declaration used in a business continuity procedure shall be recognisable by all parties involved in the transit operation in order to avoid problems at the customs office of transit, at the customs office of destination and upon arrival at the authorised consignee. For this reason the used documents are limited to the following:

• a Single Administrative Document (SAD), or
• a SAD printed out on plain paper by the computerised system of the economic operator, as foreseen in Annex B6 to Appendix III, or
• a Transit Accompanying Document (TAD), supplemented, if necessary by List of items (LoI).

2.2. The transit declaration may be supplemented by one or more continuation sheets using the form set out in Appendix 3 to Annex I to the Convention on the simplification of formalities in trade in goods done at Interlaken on 20 May 1987 (SAD Convention). The forms shall be an integral part of the declaration. Loading lists complying with Annex B5 to Appendix III and provided using the form set out in Annex B4 to Appendix III may be used instead of continuation sheets as the descriptive part of a written transit declaration, of which they shall be an integral part.

2.3. For the implementation of point 2.1 of this Annex, the transit declaration shall be completed in accordance with Annex B6 to Appendix III.

Chapter II

Implementing rules

3. Unavailability of the electronic transit system

• the transit declaration shall be completed and submitted to the customs office of departure in copies 1, 4 and 5 of the SAD in accordance with SAD Convention or in two copies of the TAD, supplemented, if necessary, by LoI, in accordance with Annexes A3, A4, A5 and A6 to Appendix III;
• the transit declaration shall be registered in box C using a system of numbering different from that used in the electronic transit system;
• the business continuity procedure shall be indicated on the copies of the transit declaration with one of the stamps using the forms set out in Annex B7 to Appendix III, in box A of the SAD or instead of the MRN and the barcode on the TAD;
• the authorised consignor shall fulfil all the obligations and conditions regarding the entries to be made in the declaration and the use of the special stamp referred to in points 22 to 25 of this Annex using respectively boxes C and D;
• the transit declaration shall be stamped either by the customs office of departure in case of the standard procedure or by the authorised consignor where Article 84 of Appendix I applies.

3.2. Where the decision to apply the business continuity procedure is taken, any transit data with LRN or MRN allocated to the transit operation shall be withdrawn from the electronic transit system on the basis of information provided by a person who lodged that transit data into the electronic transit system.

3.3. The customs authority shall monitor the use of the business continuity procedure in order to avoid its misuse.

4. Unavailability of the computerised system used by the holders of the procedure for lodging the common transit declaration data by means of electronic data-processing techniques or of the electronic connection between that computerised system and the electronic transit system

The provisions set out in point 3 of this Annex shall be applied.

The holder of the procedure shall inform the customs authority when his computerised system or the electronic connection between that computerised system and the electronic transit system are available again.

5. Unavailability of the authorised consignor's computerised system or the electronic connection between that computerised system and the electronic transit system

Where the authorised consignor's computerised system or the electronic connection between that computerised system and the electronic transit system are unavailable the following procedure shall apply:

• the provisions set out in point 4 of this Annex shall be applied,
• when the authorised consignor makes more than 2% of his declarations in a year under the business continuity procedure, the authorisation shall be reviewed in order to assess whether its conditions are still met.

6. Data-capture by the customs authority

However, in the cases referred to in points 4 and 5 of this Annex, the customs authority may allow the holder of the procedure to submit the transit declaration in one copy (making use of the SAD or the TAD) to the customs office of departure in order to have it processed by the electronic transit system.

Chapter III

Operation of the procedure

7. Furnishing of an individual guarantee by a guarantor

Where the customs office of guarantee is not the customs office of departure for the transit operation, it shall keep a copy of the guarantor's undertaking. The holder of the procedure shall present the original to the customs office of departure, where it shall be retained. If necessary the customs office of departure may request a translation into the official language, or one of the official languages, of the country concerned.

8. Signing of the transit declaration and undertaking of the holder of the procedure

By signing the transit declaration the holder of the procedure assumes responsibility for:

• the accuracy of the information given in the declaration,
• the authenticity of the documents presented,
• compliance with all the obligations relating to the entry of the goods under the transit procedure.

9. Identification measures

Where Article 36(7) of Appendix I applies, the customs office of departure shall enter the following phrase against the «seals affixed» heading in box D («Control by office of departure») of the transit declaration:

«- Waiver — 99201».

10. Entries in the transit declaration and release of the goods

• The customs office of departure shall record the results of the verification on each copy of the transit declaration.
• Where the findings of the verification are consistent with the declaration the customs office of departure shall release the goods and record the date on the copies of the transit declaration.

11. Goods placed under the common transit procedure shall be carried under cover of copies 4 and 5 of the SAD or under cover of one copy of the TAD given to the holder of the procedure by the customs office of departure. Copy 1 of the SAD and the copy of TAD shall remain at the customs office of departure.

12. Customs office of transit

12.1. The carrier shall present a transit advice note made out on a form set out in Annex B8 to Appendix III to each customs office of transit, which shall retain it. Instead of the transit advice note a photocopy of copy 4 of the SAD or a photocopy of the copy of the TAD may be presented and retained by the customs office of transit.

12.2. Where goods are carried via the customs office of transit other than that declared, the actual customs office of transit shall inform the customs office of departure.

13. Presentation at the customs office of destination

13.1. The customs office of destination shall register the copies of the transit declaration, record on them the date of arrival and enter the details of controls carried out.

13.2. A transit operation may end at an office other than the customs office declared in the transit declaration. That office shall then become the actual customs office of destination.

Where the actual customs office of destination comes under the jurisdiction of a Contracting Party other than the one having jurisdiction over the customs office declared, the actual customs office shall enter in box I («Control by customs office of destination») of the transit declaration the following endorsement in addition to the usual observations it is required to make:

«- Differences: customs office where goods were presented ...... (customs office reference number) — 99203».

13.3. Where the second paragraph of point 13.2 of this Annex applies and where the transit declaration bears the following statement, the actual customs office of destination shall keep the goods under its control and not allow their removal other than to the Contracting Party having jurisdiction over the customs office of departure, unless specifically authorised by the latter:

«- Exit from the Union subject to restrictions or charges under Regulation/Directive/Decision No ... — 99204».

14. Receipt

The receipt may be made out on the back of copy 5 of the SAD, in the space provided or in the form set out in Annex B10 to Appendix III.

15. Return of copy 5 of the SAD or the copy of the TAD

The competent customs authority of the Contracting Party of destination shall return copy 5 of the SAD to the customs authority in the Contracting Party of departure without delay and at most within 8 days of the date when the operation ended. Where the TAD is used it is the copy of the TAD presented which is returned under the same conditions as copy 5.

16. Informing the holder of the procedure and alternative proof of the end of the procedure

Where the copies referred to in point 15 of this Annex are not returned to the customs authority of the Contracting Party of departure within 30 days of the time-limit for presentation of the goods at the customs office of destination, that authority shall inform the holder of the procedure and ask him to furnish proof that the procedure has ended correctly.

17. Enquiry procedure

17.1. Where the customs office of departure has not received proof within 60 days of time-limit for presentation of the goods at the customs office of destination that the procedure was ended correctly, the customs authority of the Contracting Party of departure shall immediately request the information needed to discharge the procedure. Where, during the steps of an enquiry procedure, it is established that the common transit procedure cannot be discharged, the customs authority of the Contracting Party of departure shall establish whether a debt has been incurred.

If a debt has been incurred, the customs authority of the Contracting Party of departure shall take the following measures:

• identify the debtor,
• determine the customs authorities responsible for notification of the debt.

17.2. If, before the expiry of those time-limits, the customs authority of the Contracting Party of departure receives information that the common transit procedure has not been ended correctly, or suspects that to be the case, it shall send the request without delay.

17.3. The enquiry procedure shall likewise be initiated when it is discovered subsequently that proof of the end of the common transit procedure has been forged and that the enquiry procedure is necessary to meet the objectives of point 17.1 of this Annex.

18. Guarantee — Reference amount

18.1. For the application of Article 74 of Appendix I the holder of the procedure shall ensure that the amount at stake does not exceed the reference amount, taking into account also any operations for which the procedure is not yet ended.

18.2. The holder of the procedure shall inform the customs office of guarantee when the reference amount falls below a level sufficient to cover his transit operations.

19. Comprehensive guarantees certificates, guarantee waiver certificates and individual guarantee vouchers

• comprehensive guarantee certificate, in the form set out in Annex C5 to Appendix III;
• guarantee waiver certificates, in the form set out in Annex C6 to Appendix III;
• individual guarantee voucher, in the form set out in Annex C3 to Appendix III;
• Particulars of the certificates and the voucher shall be entered on transit declarations.

20. Special loading lists

20.1. The customs authority can accept the transit declaration supplemented by loading lists which do not comply with all the requirements set out in Annex B5 to Appendix III.

Such lists can be used only where:

• they are produced by the companies which use an electronic data-processing system to keep their records;
• they are designed and completed in such a way that they can be used without difficulty by the customs authority;
• they include, for each item, the information required in Annex B5 to Appendix III.

20.2. Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be allowed for use as loading lists under point 20.1 of this Annex, even where such lists are produced by the companies not using an electronic data-processing system to keep their records.

20.3. The holder of the procedure which uses an electronic data-processing system to keep his records and already uses special loading lists, may also use them for common transit operations involving only one type of goods if this facility is made necessary by the system of the holder of the procedure.

21. Use of seals of a special type

The holder of the procedure shall enter, against the heading «seals affixed» in box «D. Control by office of departure» of the transit declaration, the number and the individual seal identifiers of the seals affixed.

22. Authorised consignor — Pre-authentication and formalities at departure

22.1. For the application of points 3 and 5 of this Annex the authorisation shall stipulate that box «C. Office of departure» of the transit declaration shall:

• be stamped in advance with the stamp of the customs office of departure and signed by an official of that office; or
• be stamped by the authorised consignor with a special stamp approved by the competent authority and using the form set out in Annex B9 to Appendix III. The stamp may be pre-printed on the forms where a printer approved for that purpose is used.

The authorised consignor shall complete the box by entering the date on which the goods are consigned and shall allocate a number to the transit declaration in accordance with the rules laid down in the authorisation.

22.2. The customs authority may prescribe the use of forms bearing a distinctive mark as a means of identification.

23. Authorised consignor — Security measures for the stamp

The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps or forms bearing the stamp of the customs office of departure or a special stamp.

He shall inform the customs authority of the security measures he is taking to apply in accordance with the first paragraph.

23.1. In the event of the misuse by any person of forms stamped in advance with the stamp of the customs office of departure or with a special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular country in respect of goods carried under cover of such forms unless he can satisfy the customs authority by whom he was authorised that he took the measures requested of him under point 23.

24. Authorised consignor — Information to be entered on declarations

24.1. Not later than on consignment of the goods, the authorised consignor shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 33(2) of Appendix I and, in box «D. Control by office of departure», the period prescribed in accordance with Article 34 of Appendix I within which the goods shall be presented at the customs office of destination, the identification measures applied and the following endorsement:

«- Authorised consignor — 99206».

24.2. Where the competent authority of the Contracting Party of departure checks a consignment before its departure, it shall record the fact on the declaration, in box «D. Control by office of departure».

24.3. Following consignment, copy 1 of the SAD or the copy of the TAD shall be delivered without delay to the customs office of departure according to the rules laid down in the authorisation. The other copies shall accompany the goods in accordance with point 11 of this Annex.

25. Authorised consignor — Waiver of signature

25.1. The authorised consignor may be allowed by the customs authority not to sign transit declarations bearing the special stamp referred to in Chapter II of Part II of this Annex which are made out by the electronic data-processing system. This waiver shall be subject to the condition that the authorised consignor has previously given the customs authority a written undertaking acknowledging that he is the holder of the procedure for all transit operations carried out under cover of transit declarations bearing the special stamp.

25.2. Transit declarations made out in accordance with point 25.1 of this Annex shall contain, in the box reserved for the signature of the holder of the procedure, the following phrase:

«- Signature waived — 99207».

26. Authorised consignee — Obligations

26.1. When the goods arrive at a place specified in the authorisation the authorised consignee shall without delay inform the customs office of destination about such arrival. He shall indicate the date of arrival, the condition of any seals affixed and any irregularity on copies 4 and 5 of the SAD or on the copy of the TAD, which accompanied the goods, and deliver them to the customs office of destination according to the rules laid down in the authorisation.

26.2. The customs office of destination shall make the entries provided for in point 13 of this Annex on copies 4 and 5 of the SAD or on the copy of the TAD.

Annex III

CRITERIA REFERRED TO IN ARTICLES 53 AND 54

Annex IV

APPLICATION OF ARTICLE 54(7)

Temporary prohibition of the use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee

1. Situations where use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee may be prohibited temporarily

The «special circumstances» referred to in Article 54(6) mean a situation in which it has been established, in a significant number of cases involving more than one principal and putting at risk the smooth functioning of the procedure that, in spite of the application of Article 50 or Article 57, the comprehensive guarantee for a reduced amount referred to in Article 54(2) is no longer sufficient to ensure payment, within the prescribed time limit, of the debt arising when any of the goods, referred to in the list of Annex I are removed from the common transit procedure.

The «large-scale fraud» referred to in Article 54(7) means a situation where it is established that, in spite of the application of Articles 50 or 57, and where appropriate Article 54(6), the comprehensive guarantee referred to in Article 54(1) is no longer sufficient to ensure payment, within the time limit prescribed, of the debt arising when any of the goods referred to in the list of Annex I are removed from the common transit procedure. In this connection account should be taken of the volume of goods removed and the circumstances of their removal, particularly if these result from internationally organised criminal activities.

2. Decision-making procedure for temporarily prohibiting use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee

2.1. The procedure for adopting Joint Committee decisions temporarily prohibiting use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee in application of Article 54(6) or (7) (hereinafter referred to as the decision) shall be as follows:

2.2. A decision may be adopted at the request of one or more Contracting Parties.

2.3. Where such a request is made, the Contracting Parties shall inform each other of the facts they have established and shall consider whether the conditions of points 1.1 or 1.2 are fulfilled.

2.4. If the Contracting Parties consider that the conditions are fulfilled, they shall forward a draft decision to the Joint Committee for adoption by the written procedure described in point 2.5.

2.5. The Secretariat-General of the Commission shall send the draft decision to the non-Community Contracting Parties.

If the Secretariat-General has not received any written objections from the Contracting Parties within thirty days of the date when it sent the draft, the decision shall be adopted. The Secretariat-General shall inform the Contracting Parties of the adoption of the decision.

If the Secretariat-General receives any objections from one or more Contracting Parties within the time limit, it shall inform the other Contracting Parties.

2.7. The decision shall remain in force for twelve months. Nevertheless the Joint Committee may decide to extend its period of validity or annul it following re-examination by the Contracting Parties.

3. Measures to alleviate the financial consequences of prohibiting use of the comprehensive guarantee

When the use of the comprehensive guarantee has been prohibited temporarily for goods referred to the list of Annex I, holders of comprehensive guarantees may, upon request, use an individual guarantee. However, the following special conditions shall apply:

• the individual guarantee shall be put up in the form of a specific guarantee document which includes a reference to this Annex and covers only the goods referred to in the decision,
• this individual guarantee may be used only at the office of departure identified in the guarantee document,
• it may be used to cover several simultaneous or successive operations provided that the sum of the amounts involved in current operations for which the procedure has not yet been discharged does not exceed the amount of the individual guarantee. In that case, the office of guarantee assigns one initial access code for the guarantee to the principal. The principal can assign one or more access codes to this guarantee to be used by himself or his representatives,
• each time the procedure is discharged for a common transit operation covered by this individual guarantee, the amount corresponding to that operation shall be released and may be re-used to cover another operation up to the maximum amount of the guarantee.

4. Derogation from the decision temporarily prohibiting use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee

4.1. Principals may be authorised to use a comprehensive guarantee for a reduced amount or a comprehensive guarantee to place under the common transit procedure goods to which the decision temporarily prohibiting such use applies if they can show that no debt has arisen in respect of the goods in question in the course of common transit operations which they have undertaken in the two years preceding the decision or, where debts have arisen during that period, if they can show that these were fully paid up by the debtor or the guarantor within the time limit prescribed.

To obtain authorisation to use a temporarily prohibited comprehensive guarantee, the principal must also meet the conditions set out in Article 54(2)(b).

4.2. Articles 46 to 51 shall apply mutatis mutandis to applications and authorisations for the derogations referred in point 4.1.

4.3. When the competent authorities grant a derogation they shall endorse box 8 of the comprehensive guarantee certificate, with the following phrase:

• UNRESTRICTED USE — 99209.

Annex V

FALLBACK PROCEDURE

Chapter I

General provisions

1. This Annex lays down specific provisions to use the fallback procedure, under Article 22(1) in the following cases:

(a) for travellers:

• where the competent authorities' computerised system is not functioning,

(b) for principals, including authorised consignors:

• where the competent authorities' computerised system is not functioning,
• where the principal's computerised system is not functioning, or
• where the network between the principal and the competent authorities is not functioning.

2. The provisions of this Annex apply to the fallback procedure unless otherwise specifically stated hereafter.

3. Transit declarations

3.1. The transit declaration used in a fallback procedure shall be recognisable by all parties involved in the transit operation in order to avoid problems at the office(s) of transit and at the office of destination. For this reason the documentation used shall be limited to the following:

• a single administrative document (SAD),
• an SAD printed out on a plain paper by the trader's system as provided for in Annex B6 of Appendix III, or
• the SAD may be replaced by the layout of the transit accompanying document (TAD) with the agreement of the competent authorities where the trader's needs are considered to be justified by the competent authorities.

3.2. For the implementation of the provisions of point 3.1 (third indent) the TAD shall be completed in accordance with Annexes A1 to A3 to Appendix III.

3.3. Where the provisions of this Annex refer to copies of the transit declaration accompanying a consignment, those provisions shall apply, mutatis mutandis, to the TAD.

Chapter II

Implementing rules

4. Unavailability of the competent authorities' computerised system.

• the transit declaration shall be completed and produced to the office of departure in three copies of the SAD in accordance with Annex B6 to Appendix III and drawn up in conformance with Annexes A1 — A3 for the TAD,
• the transit declaration shall be recorded in box C using a system of numbering different from that used in the computerised system,
• the fallback procedure shall be indicated on the copies of the transit declaration with the stamp, in accordance with the specimen in Annex B7 to Appendix III, in box A of the SAD or in the place of the MRN and the barcode on the TAD,
• where a simplified procedure is used, the authorised consignor uses pre-authenticated forms and shall fulfil all the obligations and conditions regarding the entries to be made in the declaration and the use of the special stamp (Chapter III, points 27 — 30), using respectively boxes D and C,
• the document shall be stamped either by the office of departure in the case of the standard procedure or by the authorised consignor where a simplified procedure is used,
• where the TAD layout is used, neither a barcode nor the Movement Reference Number (MRN) shall appear in the declaration.

4.2. Where the decision to follow the fallback procedure is taken, any declaration, which has been entered in the computerised system, but which has not been further processed due to the failure of the system, shall be cancelled. The trader shall inform the competent authorities each time a declaration is submitted to the system but subsequently the fallback procedure is used for that declaration.

4.3. The competent authority shall monitor the use of the fallback procedure in order to prevent its misuse.

5. Unavailability of the principal's computer system and/or network

Where the network between the principals and the competent authorities is unavailable the following procedure shall apply:

• the provisions set out in point 4 shall apply excluding the provisions for the simplified procedure,
• the principal shall inform the competent authorities when his computer system and/or network is available again.

6. Unavailability of the authorised consignor's computer system and/or network

Where the authorised consignor's computer system and/or network is/are unavailable the following procedure shall apply:

• the provisions set out in point 4 shall apply,
• the authorised consignor shall inform the competent authorities when his computer system and/or network is available again,
• in these circumstances or in the event of network deficiencies where an authorised consignor makes more than 2% of his declarations in a year under the fallback procedure, the authorisation shall be reviewed in order to evaluate if the conditions are still met.

7. Data entry by national authorities

In cases referred to in points 5 and 6, national customs authorities may allow traders to present the transit declaration in one copy (whether using the SAD or, where applicable, the layout of the TAD) to the office of departure in order to have it processed by the customs' computerised system.

8. Statistical information

An additional copy of the copy No 4 of the T1 and T2 declaration, or of the TAD is supplied for the purpose of Article 12 of the Convention.

Chapter III

Operation of the procedure

9. Goods placed under the common transit procedure shall be carried under cover of Copies No 4 and No 5 of the SAD or of the TAD returned to the principal by the office of departure.

10. Furnishing of an individual guarantee by a guarantor

Where the office of guarantee is not the office of departure for the transit operation, it shall keep a copy of the instrument which provides evidence that it has accepted the guarantor's undertaking. The principal shall present the original to the office of departure, where it shall be retained. If necessary the office may request a translation into the official language, or one of the official languages, of the country concerned.

11. Mixed consignments

In the case of consignments comprising both goods which must be carried under the T1 procedure and goods which must be carried under the T2 procedure, the transit declaration bearing the «T» symbol shall be supplemented by:

• supplementary forms bearing the «T1bis», «T2bis» or «T2Fbis» symbol, as appropriate, or
• loading lists bearing the «T1bis», «T2bis» or «T2Fbis» symbol, as appropriate.

12. Presumption of T1 procedure

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 carried under the T1 procedure and goods carried under the T2 procedure, point 11 above has not been complied with, the goods shall be deemed to be moving under the T1 procedure.

13. Signing of the transit declaration and principal's undertaking

Signing the transit declaration makes the principal responsible for the provisions of Article 24.

14. Identification measures

Where Article 11(4) of the Convention is applied, the office of departure shall enter the following phrase against the «seals affixed» heading in box «D. Control by office of departure» of the transit declaration:

• Waiver — 99201.

15. Entries in the transit declaration and release of the goods

• The office of departure shall record the results of the verification on each copy of the transit declaration,
• If the findings of the verification are consistent with the declaration the office of departure shall release the goods and record the date on the copies of the transit declaration.

16. Office of transit

16.1. The carrier shall present a transit advice note made out on a form corresponding to the specimen in Annex B8 to Appendix III to each office of transit, which shall retain it.

16.2. Where goods are transported via an office of transit other than that mentioned in Copies No 4 and No 5 of the transit declaration, the said office shall:

• send the transit advice note without delay to the office of transit originally designated, or
• inform the office of departure in the cases and according to the procedure determined by the competent authorities in agreement with each other.

17. Presentation at the office of destination

17.1. 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 controls carried out

17.2. 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 Contracting Party other than the one that has jurisdiction over the office originally designated, the new office shall enter in box «I. Control by office of destination» of Copy No 5 of the transit declaration the following statement in addition to the usual observations it is required to make:

• Differences: office where goods were presented ...... (name and country) — 99203.

17.3. Where point 17.2 applies and if the transit declaration bears the following statement, the new office of destination shall keep the goods under its control and not allow their removal other than to the Contracting Party that has jurisdiction over the office of departure, unless specifically authorised by the latter:

• Exit from ..................... subject to restrictions or charges under Regulation/Directive/Decision No ... — 99204.

17.4. The name of the Contracting Party to this Convention and the number of the act of law in question must be inserted, in the language of the declaration, in the statement cited in the previous paragraph.

18. Receipt

The receipt may be made out on the back of Copy No 5 of the transit declaration on a SAD, in the space provided.

19. Return of Copy No 5

The competent authorities of the country of destination shall return Copy No 5 of the transit declaration to the competent authorities in the country of departure without delay and at most within eight days of the date when the operation ended. Where the TAD provision is used it is a copy of the TAD presented which is returned under the same conditions as the Copy No 5.

20. Informing the principal and alternative proof of the end of the procedure

If Copy No 5 of the transit declaration is not returned to the competent authorities of the country of departure within one month of 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.

21. Enquiry procedure

21.1. Where the competent authorities of the country of departure have not received proof within two months of the time limit within which the goods must be presented at the office of destination 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,
• identify the debtor,
• determine the competent authorities responsible for recovery.

21.2. If the competent authorities receive information earlier that the transit procedure has not ended, or suspect that to be the case, they shall initiate the enquiry procedure forthwith.

21.3. 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 point 21.1.

22. Guarantee — Reference amount

22.1. For the application of the first subparagraph of Article 52 of this Appendix a calculation is made of the amount of the debt which may be incurred for each transit operation by the principal and he shall ensure that the amount at stake does not exceed the reference amount, taking into account also any operations for which the procedure has not yet ended.

22.2. The principal shall inform the guarantee office when the reference amount falls below a level sufficient to cover his common transit operations.

23. Comprehensive guarantee certificates and guarantee waiver certificates

Where authorisation is granted under Article 44(1)(a), comprehensive guarantee certificates and guarantee waiver certificates issued by the competent authorities shall be presented at the office of departure. Particulars of the certificates shall be entered on the transit declarations.

24. Special loading lists

24.1. The competent authorities may authorise principals fulfilling the general conditions listed in Article 45 to use as loading lists lists which do not comply with all the requirements of Appendix III.

Use of such lists shall be authorised only where:

• they are produced by firms which use an integrated electronic or automatic data-processing system to keep their records,
• they are designed and completed in such a way that they can be used without difficulty by the competent authorities,
• they include, for each item, the information required under Annex B5 to Appendix III.

24.2. Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be authorised for use as loading lists under point 24.1, even where such lists are produced by firms not using an integrated electronic or automatic data-processing system to keep their records.

24.3. Firms which use an integrated electronic or automatic data-processing system to keep their records and are already authorised under points 24.1 and 2 to use loading lists of a special type may also be authorised to use such lists for common transit operations involving only one type of goods if this facility is made necessary by the computer programmes of the firms concerned

25. Use of seals of a special type

Principals shall enter, opposite the heading «seals affixed» in box «D. Control by office of departure» of the transit declaration, the make, type, and number of the seals affixed.

26. Exemption regarding prescribed itinerary

Holders of such exemptions shall enter the following phrase in the corresponding attribute box 44 of the transit declaration:

• Prescribed itinerary waived — 99205.

27. Authorised consignor — pre-authentication and formalities at departure

27.1. For the application of points 4 and 6, the authorisation shall stipulate that box «C. Office of departure» of the transit declaration forms must:

• be stamped in advance with the stamp of the office of departure and signed by an official of that office, or
• be stamped by the authorised consignor with a special metal stamp approved by the competent authorities and conforming to the specimen in Annex B9 to Appendix III. The stamp may be pre-printed on the forms 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.

27.2. The competent authorities may prescribe the use of forms bearing a distinctive mark as a means of identification.

28. Authorised consignor — security measures for the stamp

28.1. The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps and/or forms bearing the stamp of the office of departure or a special stamp.

He shall inform the competent authorities of the security measures he is taking to apply the first subparagraph.

28.2. 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 country in respect of goods carried under cover of such forms unless he can satisfy the competent authorities by whom he was authorised that he took the measures required of him under point 28.1.

29. Authorised consignor — Information to be entered on declarations

29.1. Not later than on consignment of the goods, the authorised consignor shall enter in box 44 of the transit declaration, where necessary, the itinerary prescribed in accordance with Article 26(2), and in the box «D. Control by office of departure», the period prescribed in accordance with Article 29 within which the goods must be presented at the office of destination, the identification measures applied and the following phrase:

• Authorised consignor — 99206.

29.2. Where the competent authorities of the country of departure check a consignment before its departure, they shall record the fact on the declaration, in box «D. Control by office of departure».

29.3. Following consignment, Copy No 1 of the transit declaration shall be sent without delay to the office of departure. The competent authorities may provide in the authorisation that Copy No 1 be sent to the competent authorities of the country of departure as soon as the transit declaration is completed. The other copies shall accompany the goods in accordance with point 9 of this Annex

30. Authorised consignor — waiver of signature

30.1. The authorised consignor may be authorised not to sign transit declarations bearing the special stamp referred to in Annex B9 to Appendix III 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 competent authorities a written undertaking acknowledging that he is the principal for all transit operations carried out under cover of transit declarations bearing the special stamp.

30.2. Transit declarations made out in accordance with point 30.1 shall contain, in the box reserved for the principal's signature, the following phrase:

• Signature waived — 99207.

31. Authorised consignee — obligations

31.1. When the goods arrive at his premises or at the places specified in the authorisation the authorised consignee shall without delay, send to the office of destination the TAD or Copies No 4 and No 5 of the transit declaration which accompanied the goods, indicating the date of arrival, the condition of any seals affixed and any irregularities.

31.2. The office of destination shall make the entries provided for in the abovementioned point 17 on the said copies of the transit declaration.

32. Temporary prohibition of the use of the comprehensive guarantee for a reduced amount or the comprehensive guarantee

32.1. In addition to the detailed rules for the application of Article 54 (7) set out in Annex IV to this Appendix, the following measures shall apply to transit operations involving goods which are subject to decisions prohibiting use of the comprehensive guarantee:

• the following phrase, measuring at least 100 x 10 mm and printed in red capital letters, shall be affixed diagonally to all copies of the transit declaration:
• COMPREHENSIVE GUARANTEE PROHIBITED — 99208,
• by way of derogation from point 19, the office of destination shall return the Copy No 5 of any transit declaration endorsed with this phrase no later than on the working day following that on which the consignment and the requisite copies of the declaration were presented at that office. Where such a consignment is presented to an authorised consignee within the meaning of Article 64, he shall send the No 5 Copy to his local office of destination no later than on the working day following that on which he took receipt of the consignment.

Where the use of the comprehensive guarantee has been prohibited temporarily for goods referred to in the list of Annex I, holders of comprehensive guarantees may, upon request, use an individual guarantee. However, the following special conditions shall apply:

• this individual guarantee may be used, under the fallback procedure, only with the office of departure specified in the guarantee document.

33. SAD Forms — Formalities completed using public or private computer systems

33.1. Where formalities are completed using public or private computer systems, the competent authorities shall authorise those requesting the facility to replace the handwritten signature with a comparable technical device which may, where applicable, be based on the use of codes and which has the same legal consequences as a handwritten signature. This facility shall be granted only if the technical and administrative conditions laid down by the competent authorities are met.

33.2. Where formalities are completed using public or private computer systems which also print out the declarations, the competent authorities may provide for direct authentication by those systems of the declarations thus produced, in place of the manual or mechanical application of the customs office stamp and the signature of the competent official.

Appendix II

CUSTOMS STATUS OF UNION GOODS AND PROVISIONS ON THE EURO

Article 1

This Appendix lays down the rules for implementing the provisions on the customs status of Union goods and use of the euro in the Convention and Appendix I.

TITLE I. CUSTOMS STATUS OF UNION GOODS

Chapter 1

SCOPE

Article 2

1. Proof of the customs status of Union goods may be provided in accordance with this Title only if the goods to which the proof relates are carried directly from one Contracting Party to another.

The following shall be deemed to be carried directly from one Contracting Party to another:

(a) goods carried without passing through the territory of a third country;

(b) goods carried through the territory of one or more third countries on condition that carriage through such countries is covered by a single transport document made out in a Contracting Party.

2. This Title shall not apply to goods which:

(a) are intended for export from the Contracting Parties; or

(b) are carried in accordance with the procedure for the international carriage of goods under cover of TIR carnets, unless:

• the goods to be unloaded in a Contracting Party are carried together with goods to be unloaded in a third country, or
• the goods are carried from one Contracting Party to another via a third country.

3. This Title shall apply to goods carried by post (including parcel post) from a post office in one Contracting Party to a post office in another Contracting Party.

Article 2a

Presumption of the customs status of Union goods

1. Goods having the customs status of Union goods which are carried by rail may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and be transported through the territory of a common transit country without alteration of their customs status, where:

• the transport of the goods is covered by a single transport document issued in a Member State;
• the single transport document contains the following endorsement: «T2-Corridor»;
• the transit through a common transit country is being monitored by means of an electronic system in that common transit country;
• the railway undertaking concerned is authorised by the common transit country whose territory is transited to use the «T2-Corridor» procedure.

2. The common transit country keeps the Joint Committee referred to in Article 14 of the Convention or a working group set up by that Committee on the basis of paragraph 5 of that Article informed about the modalities regarding the electronic monitoring system, and about the railway undertakings which are authorised to use the procedure mentioned in the first paragraph of this Article.

Chapter II

ESTABLISHING THE CUSTOMS STATUS OF UNION GOODS

Article 3

Competent office

For the purposes of this Chapter «competent office» shall be taken to mean the authorities with responsibility for certifying the customs status of Union goods.

Article 4

General provisions

1. Proof of the customs status of Union goods not moving under the T2 procedure may be furnished by means of one of the documents provided for in this Chapter.

2. The document used to prove the customs status of Union goods may be issued retroactively provided the conditions for its issue are fulfilled. Where this is the case the following phrase shall be entered on it, in red:

• Issued retroactively — 99210.

Section 1. T2L DOCUMENT

Article 5

Definition

1. Subject to the conditions set out below, proof of the customs status of Union goods shall be furnished by the production of a T2L document.

2. A T2L document means any document bearing the symbol «T2L» or «T2LF».

Article 6

Form

1. The T2L document shall be provided using a form corresponding to one of the specimens in the SAD Convention.

2. The form may be supplemented, as appropriate, by one or more continuation sheets corresponding to the specimens in the SAD Convention, which shall be an integral part of the T2L document.

3. Loading lists provided in accordance with the specimen in Annex B4 to Appendix III may be used instead of continuation sheets as the descriptive part of the T2L document, of which they shall be an integral part.

4. The forms referred to in paragraphs 1 to 3 shall be completed in accordance with Annex B5 to Appendix III. They shall be printed and completed in one of the official languages of the Contracting Parties accepted by the competent authorities.

Article 7

Special loading lists

1. The competent authorities of each country may authorise any person who satisfies the requirements of Article 45 of Appendix I to use as loading lists lists which do not comply with all the requirements of Appendix III.

2. 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 competent authorities;

(c) they include, for each item, the information required under Annex B5 to Appendix III.

3. Descriptive lists provided 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.

Article 8

Issuance of a T2L form

1. Subject to the provisions of Article 19, the T2L document shall be provided in a single original.

2. At the request of the person concerned, a T2L document and, where necessary, any continuation sheets or loading lists used shall be endorsed by the competent office. Such endorsement shall comprise the following, which should, as far as possible, appear in box «C. Office of departure» of the documents:

(a) in the case of the T2L document, the name and stamp of the competent office, the signature of one of the officials at that office, the date of endorsement and either the registration number or the number of the dispatch or export declaration, where this is required;

(b) in the case of the supplementary form or loading list, the number appearing on the T2L document. The number shall be entered by means of a stamp incorporating the name of the competent office or by hand. In the latter case it shall be accompanied by the official stamp of the said office.

The documents shall be returned to the person concerned as soon as the customs formalities for the dispatch of the goods to the country of destination have been completed.

Section 2. COMMERCIAL DOCUMENTS

Article 9

Invoice and transport document

1. The customs status of Union goods may be established by presenting an invoice or transport document relating to such goods and complying with the conditions in this Article.

2. The invoice or transport document referred to in paragraph 1 shall include at least the full name and address of the consignor or exporter, or of the person concerned where this person is not the consignor or exporter, the number and kind, marks and reference numbers of the packages, a description of the goods, the gross mass in kilograms and, where necessary, the container numbers.

The person concerned shall indicate clearly on the said document the symbol «T2L» or «T2LF», accompanied by his hand-written signature.

3. Where formalities are completed using official or private-sector data processing systems, the competent authorities shall authorise persons who so request to replace the signature provided for in paragraph 2 with a comparable technical device, using codes where applicable, which has the same legal consequences as a hand-written signature.

This facility shall be granted only if the technical and administrative conditions laid down by the competent authorities are met.

4. 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 if the value of the goods exceeds EUR 15 000. Such endorsement shall comprise the name and stamp of the competent office, the signature of one of the officials at that office, the date of endorsement and either the registration number or the number of the dispatch or export declaration where this is required.

5. The provisions of this Article shall apply only where the invoice or transport document covers exclusively Union goods.

6. For the purposes of this Convention, the invoice or transport document fulfilling the conditions and formalities set out in paragraphs 2 to 5 shall be equivalent to the T2L document.

7. For the purposes of Article 9(4) of the Convention, the customs office of an EFTA country whose territory goods have entered under cover of an invoice or transport document equivalent to a T2L document may attach to the T2 or T2L document which it issues for the goods a certified copy or photocopy of that invoice or transport document.

Article 10

Shipping company's manifest

1. Subject to the conditions set out below, proof of the customs status of Union goods shall be furnished by presentation 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 identity of the vessel;

(c) the place and date of loading;

(d) the place of unloading.

For each consignment the manifest shall also include:

(a) the reference for the bill of lading or other commercial document;

(b) the number and kind, 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 kilogrammes;

(e) where appropriate, the container identification numbers;

(f) the following entries for the status of the goods:

• the letter «C (equivalent to „T2L“) or „F“ (equivalent to „T2LF“) for Union goods whose customs status may be demonstrated,»
• 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 authorities. The endorsement must include the name and stamp of the competent office, the signature of an official at that office and the date of endorsement.

Article 11

Single manifest

Where the simplified common transit procedure provided for in Article 112 of Appendix I is used, proof of the customs status of Union goods shall be provided by entering the letter «C (equivalent to „T2L“) or „F“ (equivalent to „T2LF“) alongside the relevant items on the manifest.»

Section 3. PROOF SPECIFIC TO CERTAIN OPERATIONS

Article 12

Carriage under cover of TIR carnets or ATA carnets

1. Where goods are carried under cover of a TIR carnet in one of the cases referred to in Article 2(2)(b), or under cover of an ATA carnet, the declarant may, with a view to proving the customs status of Union goods and subject to the provisions of Article 2, clearly enter the symbol «T2L» or «T2LF» 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 endorsement. On all the vouchers where it has been entered, the «T2L» or «T2LF» symbol should be authenticated with the stamp of the customs office of departure accompanied by the signature of the competent official.

2. Where the TIR carnet or the ATA carnet covers both Union goods and non-Union goods, the two categories of goods shall be shown separately and the symbol «T2L» or «T2LF» shall be entered in such a way that it clearly relates only to the Union goods.

Article 13

Goods in baggage carried by a passenger

Where it is necessary to establish the customs status of Union goods in baggage carried by a passenger or contained in their luggage, the goods, provided that they are not intended for commercial use, are to be considered as having the customs status of Union goods when:

(a) they are declared as having the customs status of Union goods and there is no doubt as to the accuracy of the declaration;

(b) or, in other cases, when they are dealt with in accordance with the provisions of this Chapter.

Section 4. PROOF OF THE CUSTOMS STATUS OF UNION GOODS PROVIDED BY THE AUTHORISED ISSUER

Article 14

Authorised issuer

1. The competent authorities of each country may authorise any person, hereinafter referred to as the «authorised issuer», who satisfies the requirements of Article 45 of Appendix I and proposes to establish the customs status of Union goods by means of a T2L document in accordance with Article 6, or by means of one of the documents stipulated in Articles 9 to 11, 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 46 to 51 of Appendix I shall apply mutatis mutandis to the authorisation referred to in paragraph 1.

Article 15

Contents of the authorisation

The authorisation shall specify in particular:

(a) the office responsible for pre-authenticating the forms used for the documents concerned, as prescribed in Article 16(1)(a);

(b) under what circumstances the authorised consignor must justify use of the forms;

(c) the excluded categories or movements of goods;

(d) how and within what period the authorised issuer must notify the competent office so that it may carry out any checks that may be necessary before departure of the goods.

Article 16

Pre-authentication and formalities on departure

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 in issuing the T2L document and any continuation sheet or sheets must be:

(a) stamped in advance with the stamp of the office referred to in Article 15(1)(a) and signed by an official of that office; or

(b) stamped by the authorised issuer with a special metal stamp approved by the competent authorities and conforming to the specimen in Annex B9 to Appendix III. The stamp may be pre-printed on the forms if the printing is entrusted to a printer approved for that purpose.

2. The authorised issuer shall take all necessary measures to ensure the safekeeping of the special stamps and/or forms bearing the stamp of the office of departure or a special stamp.

He shall inform the competent authorities of the security measures he is taking to apply the previous subparagraph.

3. 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 issuer shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular country in respect of goods carried under cover of such forms unless he can satisfy the competent authorities by whom he was authorised that he took the measures required of him under paragraph 2.

4. Not later than on consignment of the goods, the authorised issuer shall complete and sign the form. In addition, he shall enter in a clearly identifiable space on the commercial document used, or in the box of the T2L document reserved for control by the office of departure, the name of the competent office, the date of completion of the document, and the following endorsement:

• Authorised issuer

Article 17

Waiving of the signature

1. The competent authorities may authorise the authorised issuer not to sign T2L documents or commercial documents bearing the special stamp referred to in Annex B9 to Appendix III which are provided by an electronic or automatic data-processing system. Such authorisation shall be subject to the condition that the authorised issuer 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 provided in accordance with paragraph 1 shall contain in place of the authorised issuer's signature the following endorsement:

• Signature waived.

Article 18

Shipping company's manifest transmitted by electronic data interchange

1. The competent authorities of each country may authorise shipping companies not to provide the manifest serving to demonstrate the customs status of Union goods until the day after the departure of the vessel at the latest and, at all events, 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 45 of Appendix I by way of derogation from Article 45(1)(a) shipping companies need not be established in a Contracting Party 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 Contracting Parties; and

(c) operate a significant number of voyages between the countries on recognised routes.

3. On receipt of an application, the competent authorities of the country where the shipping company is established shall notify the authorities of the other countries in whose territories the ports of departure and destination are situated.

Provided no objection is received within 45 days of the date of notification, the competent authorities shall authorise use of the simplified procedure described in paragraph 4.

This authorisation shall be valid in the countries concerned and shall apply only to common transit operations between the ports to which it refers.

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 10(2);

(c) upon request, a printout of the data exchange manifest shall be presented to the competent authorities at the port of departure at the latest on the working day following the departure of the vessel and in any case before it arrives at its port of destination;

(d) a printout of the data exchange manifest shall be presented to the competent authorities at the port of destination;

(e) the competent authorities at the port of departure shall carry out audits based on risk analysis;

(f) the competent authorities at the port of destination shall carry out audits based on risk analysis and, if necessary, transmit the relevant details of manifests to the competent authorities at the port of departure for verification.

5. Without prejudice to the provisions of Title IV of Appendix I:

• the shipping company shall notify all offences and irregularities to the competent authorities,
• the competent authorities at the port of destination shall notify the competent authorities at the port of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.

Article 19

Obligation to make a copy

The authorised issuer shall make a copy of each commercial document or of each T2L document issued under this Section. The competent authorities shall specify the conditions under which the copy document shall be presented for purposes of control and retained for not less than three years.

Article 20

Controls upon the authorised issuer

The competent authorities may carry out upon authorised issuers any controls they consider necessary. The said consignors shall furnish all the necessary information and facilities for this purpose.

Chapter III

ADMINISTRATIVE ASSISTANCE

Article 21

The competent authorities of the countries concerned shall assist one another in checking the authenticity and accuracy of the documents and verifying that the procedures used in accordance with the provisions of this Chapter to prove the customs status of Union goods have been correctly applied.

TITLE II. PROVISIONS CONCERNING THE EURO

Article 22

1. The equivalent in national currencies of the amounts expressed in euros referred to in this Convention shall be calculated by using the exchange rate in force on the first working day of October, and shall be applied from 1 January of the following year.

If no rate is available for a particular national currency, the rate to be applied shall be that for the first day for which a rate has been published after the first working day of October. If a rate has not been published after the first working day of October, the rate to be applied shall be that of the last day prior to that date for which a rate has been published.

2. The exchange rate for the euro to be used in applying paragraph 1 shall be that which was applicable on the date on which the common transit declaration covered by the individual guarantee voucher or vouchers was registered in accordance with Article 18(5) of Appendix I.

Appendix III

TRANSIT DECLARATIONS, TRANSIT ACCOMPANYING DOCUMENTS AND OTHER DOCUMENTS

Article 1

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

Title I. TRANSIT DECLARATION AND FORMS WHEN USING ELECTRONIC DATA-PROCESSING TECHNIQUES

Article 2

Transit declaration

A transit declaration as defined in Article 21(1) of Appendix I shall conform to the structure and particulars in Annex A1 using the codes in Annex A2.

Article 3

Transit accompanying document

The transit accompanying document shall be provided using the form set out in Annex A3. It shall be produced and used according to the explanatory notes in Annex A4.

Article 4

List of items

The list of items shall be provided using the form set out in Annex A5. It shall be produced and used according to the explanatory notes in Annex A6.

Title II. FORMS USED FOR:

• PROVING THE CUSTOMS STATUS OF UNION GOODS,
• TRANSIT DECLARATION FOR TRAVELLERS,
• BUSINESS CONTINUITY PROCEDURE FOR TRANSIT

Article 5

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

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

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

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

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

4. The forms shall be completed and used:

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

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

In both cases the codes in Annexes A2, Bl, B3 and B6 should be used where appropriate.

Article 6

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

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

Title III. FORMS OTHER THAN THE SINGLE ADMINISTRATIVE DOCUMENT AND THE TRANSIT ACCOMPANYING DOCUMENT

Article 7

Loading lists

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

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

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

Article 8

Transit advice note

1. Forms used for transit advice notes within the framework of Article 22 of Appendix I shall be provided using the form set out in Annex B8 to this Appendix.

Article 9

Receipt

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

Article 10

Individual guarantee

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

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

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

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

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

Article 11

Comprehensive guarantee and guarantee waiver certificates

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

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

• green for guarantee certificates,
• pale blue for guarantee waiver certificates.

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

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

Article 12

Provisions common to all of Title III

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

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

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

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

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

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

Annex A1

EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS, BY THE EXCHANGE OF EDI STANDARD MESSAGES (EDI TRANSIT DECLARATION)

TITLE I. GENERAL

The EDI transit declaration is presented electronically, except when the Convention provides otherwise.

The EDI transit declaration is based upon the particulars entered into the Convention of 20 May 1987 on simplification of formalities in trade in goods and corresponding to the different boxes of the Single Administrative Document (SAD) as defined in the present Annex and Annex B1, in association with or replaced by a code if appropriate.

This Annex contains exclusively the basic special requirements, which apply when the formalities are carried out by the exchange of the EDI standard messages. Furthermore the additional codes presented in Annex A2 are applicable. Annex B1 applies to the EDI transit declaration unless otherwise specified in this Annex or in Annex A2.

The detailed structure and content of the EDI transit declaration follow the technical specifications the competent authorities communicate to the holder of the procedure in order to ensure the proper functioning of the system. These specifications are based upon the requirements laid down in this Annex.

This Annex describes the structure of the information exchange. The EDI transit declaration is organised into data groups, which contain data attributes. The attributes are grouped together in such a way that they build up coherent logical blocks within the scope of the message. A data group indentation indicates that the data group depends on a lower indent data group.

When present, the appropriate number of the box on the SAD is noted.

The term «number» in the explanation of a data group indicates how many times the data group may be used in the transit declaration.

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

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

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

TITLE II. PART ICULARS TO BE ENTERED IN THE TRANSIT DECLARATION AND STRUCTURE OF THE EDI TRANSIT DECLARATION

Chapter I

REQUIRED PARTICULARS

This annex contains the unit of the data, based on those of the SAD Convention, likely to be required by the various countries.

Chapter II

STRUCTURE

A. TABLE OF THE DATA GROUPS

TRANSIT OPERATION

TRADER consignor

TRADER consignee

GOODS ITEM

• TRADER consignor
• TRADER consignee
• CONTAINERS
• PACKAGES
• PREVIOUS ADMINISTRATIVE REFERENCES
• PRODUCED DOCUMENTS/CERTIFICATES
• SPECIAL MENTIONS

CUSTOMS OFFICE of departure

TRADER holder of the procedure

REPRESENTATIVE

CUSTOMS OFFICE of transit

CUSTOMS OFFICE of destination

TRADER authorised consignee

CONTROL RESULT

SEALS INFORMATION

• SEALS ID

GUARANTEE

• GUARANTEE REFERENCE
• VALIDITY LIMITATION EU
• VALIDITY LIMITATION NON EU

B. PARTICULARS ON THE DATA OF THE TRANSIT DECLARATION

TRANSIT OPERATION

Number: 1

The data group shall be used.

LRN

Type/Length: an ..22

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

Declaration type (box 1)

Type/Length: an ..5

The attribute shall be used.

The following must be entered:

(1) where goods are required to move under the T2 procedure: T2 or T2F;

(2) where goods are required to move under the T1 procedure: T1;

(3) for the consignments referred to in Article 28 of Appendix I: T-.

Total number of items (box 5)

Type/Length: n ..5

The attribute shall be used.

Total number of packages (box 6)

Type/Length: n ..7

Use of this attribute is optional. The total number of packages is equal to the sum of all «Number of packages», all «Number of pieces» plus a value of «1» for each declared «bulk».

Country of dispatch (box 15a)

Type/Length: a2

Country from which the goods are to be dispatched/exported

The attribute shall be used if only one country of dispatch is declared. The country codes presented in Annex A2 shall be used. In this case the attribute «Country of dispatch» of the data group «GOODS ITEM» cannot be used. If more than one country of dispatch is declared, this attribute of the data group «TRANSIT OPERATION» cannot be used. In this case the attribute «Country of dispatch» of the data group «GOODS ITEM» shall be used.

Destination country (box 17a)

Type/Length: a2

Enter the name of the country concerned.

The attribute shall be used if only one country of destination is declared. The country codes presented in Annex A2 shall be used. In this case the attribute «Destination country» of the data group «GOODS ITEM» cannot be used. If more than one country of destination is declared, this attribute of the data group «TRANSIT OPERATION» cannot be used. In this case the attribute «Destination country» of the data group «GOODS ITEM» shall be used.

Identity at departure (box 18)

Type/Length: an ..27

Enter the means of identification, e.g. the registration number(s) or name, of the means of transport (lorry, ship, railway wagon, aircraft) on which the goods are directly loaded on presentation at the customs office of departure, using the codes laid down for the purpose. For example, where a tractor and a trailer with different vehicle registration numbers are used, enter the registration numbers of both tractor and trailer.

However, where goods are carried in containers that are to be transported by road vehicles, the competent authorities may authorise the holder of the procedure to leave this box blank where the logistics at the point of departure may make it impossible to provide the identity of the means of transport at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport will be subsequently entered in box 55.

Where goods are moved by fixed transport installations, do not enter anything for registration number.

Identity at departure LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.

Nationality at departure (box 18)

Type/Length: a2

The country code presented in Annex A2 shall be used.

Enter the nationality of the means of transport (lorry, ship, railway wagon, aircraft) on which the goods are directly loaded on presentation at the customs office of departure, (or that of the means of transport providing propulsion for the whole if it is made up of several means of transport), using the codes laid down for the purpose. For example, where a tractor and a trailer with different vehicle registration numbers are used, enter the registration numbers of both tractor and trailer, and the nationality of the tractor.

However, where goods are carried in containers that are to be transported by road vehicles, the competent authorities may authorise the holder of the procedure to leave this box blank where the logistics at the point of departure may make it impossible to provide the nationality of the means of transport at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport will be subsequently entered in box 55.

Where goods are moved by fixed installations or carried by rail, do not enter anything for nationality.

In other cases, declaration of the nationality is optional for the Contracting Parties.

Container (box 19)

Type/Length: n1

Use the codes provided for the purpose to enter particulars of the presumed situation at the border of the Contracting Party in whose territory the customs office of departure is located, as known at the time the goods were placed under the common transit procedure.

The following codes shall be used

0: no.

1: yes.

Nationality crossing border (box 21)

Type/Length: a2

The requirement to enter the nationality is obligatory.

However, where goods are carried by rail or moved by fixed installation, do not enter anything for registration number or nationality.

The country code presented in Annex A2 shall be used.

Identity crossing border (box 21

Type/Length: an ..27

Using the appropriate code, enter the type (lorry, ship, railway wagon, aircraft, etc.) and the means of identification (e.g. registration number or name) of the active means of transport (i.e. the means of transport providing propulsion) which it is presumed will be used at the frontier crossing point on exit from the Contracting Party where the customs office of departure is located, followed by the code for the nationality of the means of transport, as known at the time the goods were placed under the common transit procedure.

Where combined transport or several means of transport are used, the active means of transport is the unit which provides propulsion for the whole combination. For example, when a lorry is on a sea-going vessel, the active means of transport is the ship and where a combination of a tractor and a trailer is used, the active means of transport is the tractor.

Where goods are carried by rail or fixed installations, do not enter anything for registration number.

Use of this attribute is optional for the Contracting Parties.

Identity crossing border LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.

Type of transport crossing border (box 21)

Type/Length: n ..2

Use of this attribute is optional for the Contracting Parties.

Transport mode at border (box 25)

Type/Length: n ..2

Use the codes provided for the purpose to enter the mode of transport which it is presumed will provide the active means of transport on which the goods will leave the territory of the Contracting Party in which the customs office of departure is located.

Use of this attribute is optional for the Contracting Parties.

Inland transport mode (box 26)

Type/Length: n ..2

Use of this attribute is optional for the Contracting Parties. It has to be used according to the explanatory note concerning box 25 presented in Annex A2.

Loading place (box 27)

Type/Length: an ..17

Use of this attribute is optional for the Contracting Parties.

Agreed location code (box 30)

Type/Length: an ..17

The attribute can not be used, if the data group «CONTROL RESULT» is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place in coded form where the goods can be examined is necessary. The attributes «Agreed location of goods»/«Agreed location code», «Authorised location of goods» and «Customs sub place» can not be used at the same time.

Agreed location of goods (box 30)

Type/Length: an ..35

The attribute cannot be used, if the data group «CONTROL RESULT» is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes «Agreed location of goods»/«Agreed location code», «Authorised location of goods» and «Customs sub place» can not be used at the same time.

Agreed location of goods LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.

Authorised location of goods (box 30)

Type/Length: an ..17

The attribute is optional, if the data group «CONTROL RESULT» is used. If the attribute is used precise indication of the place where the goods can be examined is necessary. If the data group «CONTROL RESULT» is not used the attribute can not be used. The attributes «Agreed location of goods»/«Agreed location code», «Authorised location of goods» and «Customs sub place» can not be used at the same time.

Customs sub place (box 30)

Type/Length: an ..17

The attribute can not be used, if the data group «CONTROL RESULT» is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes «Agreed location of goods»/«Agreed location code», «Authorised location of goods» and «Customs sub-place» can not be used at the same time.

Total gross mass (box 35)

Type/Length: n ..11,3

The attribute shall be used.

Transit accompanying document language code

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language of the transit accompanying document.

Dialogue language indicator at departure

Type/Length: a2

Use of the language code presented in Annex A2 is optional. If this attribute is not used the system will use the default language of the customs office of departure.

Declaration date (box 50)

Type/Length: n8

The attribute shall be used.

Declaration place (box 50)

Type/Length: an ..35

The attribute shall be used.

Declaration place LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) of the corresponding free text field.

TRADER consignor (box 2)

Number: 1

This data group is used when only one consignor is declared. In this case the data group «TRADER consignor» of the data group «GOODS ITEM» cannot be used.

Name (box 2)

Type/Length: an ..35

The attribute shall be used.

Street and number (box 2)

Type/Length: an ..35

The attribute shall be used.

Country (box 2)

Type/Length: a2

The country code presented in Annex A2 shall be used.

Postcode (box 2)

Type/Length: an ..9

The attribute shall be used.

City (box 2)

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language of name and address (NAD LNG).

TIN (box 2)

Type/Length: an ..17

Use of this attribute to insert the trader identification number (TIN) is optional for the Contracting Parties.

TRADER Consignee (box 8)

Number: 1

The data group shall be used when there is only one consignee declared and the attribute «Destination country» of the data group «TRANSIT OPERATION» contains a «country» as defined in the Convention. In this case the data group «TRADER Consignee» of the data group «GOODS ITEM» can not be used.

Name (box 8)

Type/Length: an ..35

The attribute shall be used.

Street and number (box 8)

Type/Length: an ..35

The attribute shall be used.

Country (box 8)

Type/Length: a2

The country code presented in Annex A2 shall be used.

Postcode (box 8)

Type/Length: an ..9

The attribute shall be used.

City (box 8)

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language of name and address (NAD LNG).

TIN (box 8)

Type/Length: an ..17

Use of this attribute to insert the trader identification number (TIN) is optional for the Contracting Parties.

GOODS ITEM

Number: 999

The data group shall be used.

Declaration type (ex box 1)

Type/Length: an ..5

The attribute shall be used, if the code «T-» was used for the attribute «Declaration type» of the data group «TRANSIT OPERATION». In other cases this attribute can not be used.

Country of dispatch (ex box 15a)

Type/Length: a2

Country from which the goods are to be dispatched/exported

The attribute shall be used if more than one country of dispatch is declared. The country codes presented in Annex A2 shall be used. The attribute «Country of dispatch» of the data group «TRANSIT OPERATION» cannot be used. If only one country of dispatch is declared the corresponding attribute of the data group «TRANSIT OPERATION» shall be used.

Destination country (ex box 17a)

Type/Length: a2

The attribute shall be used if more than one country of destination is declared. The country codes presented in Annex A2 shall be used. The attribute «Destination country» of the data group «TRANSIT OPERATION» cannot be used. If only one country of destination is declared the corresponding attribute of the data group «TRANSIT OPERATION» shall be used.

Textual description (box 31)

Type/Length: an ..140

The attribute shall be used.

The normal trade description must be entered in all cases. This description must include all the details needed to allow identification of the goods. Where the attribute «Commodity code» has to be completed, the description must be expressed in sufficiently precise terms to allow classification of the goods. This attribute must also show the particulars required under any specific rules (e.g. on excise duties). If containers are used, the identifying marks of the container should also be entered in this box.

Textual description LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) of the corresponding free text field.

Item number (box 32)

Type/Length: n ..5

Give the number of the item shown in the list of items declared in the attribute «Total number of items».

The attribute shall be used, even if the number «1» was used for the attribute «Total number of items» of the data group «TRANSIT OPERATION». In this case the number «1» shall be used for this attribute. Each item number is unique throughout the declaration.

Commodity code (box 33)

Type/Length: n ..8

The attribute shall be used with at least 4 and up to 8 digits.

This box must be completed where:

the same person makes a transit declaration at the same time as, or following, a customs declaration which includes a commodity code.

Enter the code for the goods.

In T2 and T2F transit declarations made in a common transit country this box does not need be completed unless the preceding transit declaration includes a commodity code.

If it does, give the code entered in the corresponding declaration.

In all other cases use of this box is optional.

Gross mass (box 35)

Type/Length: n ..11,3

Enter the gross mass, in kilograms, of the goods described in the corresponding box 31. The gross mass is the aggregate mass of the goods including all packing but excluding containers and other transport equipment.

This attribute is optional when goods of different type covered by the same declaration are packed together in such a way that it is impossible to determine the gross mass of each type of goods.

Net mass (box 38)

Type/Length: n ..11,3

Enter the net mass, in kilograms, of the goods described in the corresponding attribute. The net mass is the mass of the goods themselves excluding all packaging.

Use of this attribute is optional for the Contracting Parties.

• TRADER Consignor (ex box 2)

Number: 1

The data group «TRADER Consignor» cannot be used when only one consignor is declared. In this case the data group «TRADER Consignor» on «TRANSIT OPERATION» level is used.

Name (ex box 2)

Type/Length: an ..35

The attribute shall be used.

Street and number (ex box 2)

Type/Length: an ..35

The attribute shall be used.

Country (ex box 2)

Type/Length: a2

The country code presented in Annex A2 shall be used.

Postcode (ex box 2)

Type/Length: an ..9

The attribute shall be used.

City (ex box 2)

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language of name and address (NAD LNG).

TIN (ex box 2)

Type/Length: an ..17

Use of this attribute to insert the trader identification number (TIN) is optional for the Contracting Parties.

• TRADER Consignee (ex box 8)

Number: 1

The data group shall be used when more than one consignee is declared and the attribute «Destination country» of the data group «GOODS ITEM» contains a «country» as defined in the Convention. When only one consignee is declared, the data group «TRADER Consignee» of the data group «GOODS ITEM» can not be used.

Name (ex box 8)

Type/Length: an ..35

The attribute shall be used.

Street and number (ex box 8)

Type/Length: an ..35

The attribute shall be used.

Country (ex box 8)

Type/Length: a2

The country code presented in Annex A2 shall be used.

Postcode (ex box 8)

Type/Length: an ..9

The attribute shall be used.

City (ex box 8)

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language of name and address (NAD LNG).

TIN (ex box 8)

Type/Length: an ..17

Use of this attribute to insert the trader identification number (TIN) is optional for the Contracting Parties.

• CONTAINERS (box 31)

Number: 99

If the attribute «Container» of the data group «TRANSIT OPERATION» contains the code «1» the data group shall be used.

Container numbers (box 31)

Type/Length: an ..11

The attribute shall be used.

• PACKAGES (box 31)

Number: 99

The data group shall be used.

Marks and numbers of packages (box 31)

Type/Length: an ..42

The attribute shall be used if the attribute «Kind of packages» contains other codes presented in Annex A2 than those for bulk (VQ, VG, VL, VY, VR or VO) or for «unpacked» (NE, NF, NG). It is optional if the attribute «Kind of packages» contains one of the previously mentioned codes.

Marks and numbers of packages LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.

Kind of packages (box 31)

Type/Length: an2

The package codes referred to in Annex A2 shall be used.

Number of packages (box 31)

Type/Length: n ..5

The attribute shall be used if the attribute «Kind of packages» contains other codes presented in Annex A2 than those for bulk (VQ, VG, VL, VY, VR or VO) or for «Unpacked» (NE, NF, NG). It cannot be used if the attribute «Kind of packages» contains one of the previously mentioned codes.

Number of pieces (box 31)

Type/Length: n ..5

The attribute shall be used if the attribute «Kind of packages» contains a code presented in Annex A2 for «Unpacked» (NE). In other cases this attribute cannot be used.

• PREVIOUS ADMINISTRATIVE REFERENCES (box 40)

Number: 9

Enter the reference for the preceding customs procedure or for any corresponding customs documents.

The data group shall be used if the attribute «Declaration type» of the data groups «TRANSIT OPERATION» or «GOODS ITEM» contains the Code «T2» or «T2F» and the country of the customs office of departure is a common transit country as defined in the Convention.

Previous document type (box 40)

Type/Length: an ..6

If the data group is used at least one previous document code presented in Annex A2 shall be used.

Previous document reference (box 40)

Type/Length: an ..20

The reference of the previous document shall be used.

Previous document reference LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) of the corresponding free text field.

Complement of information (box 40)

Type/Length: an ..26

Use of this attribute is optional for the Contracting Parties.

Complement of information LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.

• PRODUCED DOCUMENTS/CERTIFICATES (box 44)

Number: 99

Enter the details required under any specific rules applicable in the country of dispatch/export together with the reference numbers of the documents produced in support of the declaration (e.g. the export licence or permit number, the data required under veterinary and phytosanitary regulations or the bill of lading number).

Use of this data group is optional for the Contracting Parties. If the data group is used at least one of the following attributes shall be used.

Document type (box 44)

Type/Length: an ..3

The code presented in Annex A2 shall be used.

Document reference (box 44)

Type/Length: an ..20

Document reference LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.

Complement of information (box 44)

Type/Length: an ..26

Complement of information LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.

• SPECIAL MENTIONS (box 44)

Number: 99

Use of this data group is optional for the Contracting Parties. If the data group is used either the attribute «Additional information id» or «Text» shall be used.

Additional information id (box 44)

Type/Length: an ..3

The code presented in Annex A2 shall be used to insert the identification (id) of the additional information.

Export from EU (box 44)

Type/Length: n1

If the attribute «Additional information id» contains the code «DG0» or «DG1» the attribute «Export from EU» or «Export from country» shall be used. Both attributes cannot be used at the same time. In other cases the attribute cannot be used. If this attribute is used the following codes are to be used:

0 = no,

1 = yes.

Export from country (box 44)

Type/Length: a2

If the attribute «Additional information id» contains the code «DG0» or «DG1» the attribute «Export from EU» or «Export from country» shall be used. Both attributes cannot be used at the same time. In other cases the attribute cannot be used. If this attribute is used the country code presented in Annex A2 shall be used.

Text (box 44)

Type/Length: an ..70

Text LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.

CUSTOMS OFFICE of departure (box C)

Number: 1

The data group shall be used.

Reference number (box C)

Type/Length: an8

The code presented in Annex A2 shall be used.

HOLDER OF THE PROCEDURE (box 50)

Number: 1

The data group shall be used.

TIN (box 50)

Type/Length: an ..17

The attribute shall be used where the data group «CONTROL RESULT» contains the code A3 or where the attribute «GRN» is used.

Name (box 50)

Type/Length: an ..35

The attribute shall be used if the attribute «TIN» is used and the other attributes of this data group are not already known by the system.

Street and number (box 50)

Type/Length: an ..35

The attribute shall be used if the attribute «TIN» is used and the other attributes of this data group are not already known by the system.

Country (box 50)

Type/Length: a2

The country code presented in Annex A2 shall be used if the attribute «TIN» is used and the other attributes of this data group are not already known by the system.

Postcode (box 50)

Type/Length: an ..9

The attribute shall be used if the attribute «TIN» is used and the other attributes of this data group are not already known by the system.

City (box 50)

Type/Length: an ..35

The attribute shall be used if the attribute «TIN» is used and the other attributes of this data group are not already known by the system.

NAD LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language of name and address (NAD LNG) if the corresponding free text fields are used.

REPRESENTATIVE (box 50)

Number: 1

The data group shall be used if the holder of the procedure makes use of an authorised representative.

Name (box 50)

Type/Length: an ..35

The attribute shall be used.

Representative capacity (box 50)

Type/Length: a ..35

Use of this attribute is optional.

Representative capacity LNG

Type/Length: a2

The language code presented in Annex A2 shall be used to define the language (LNG) if the corresponding free text field is used.

CUSTOMS OFFICE of transit (box 51)

Number: 9

Enter the intended customs office of entry into each Contracting Party whose territory is to be transited in the course of carriage or, where the operation involves transiting territory other than that of the Contracting Parties, the customs office of exit by which the means of transport will leave the territory of the Contracting Parties.

The data group has to be used at least once if different Contracting Parties are declared for departure and destination.

Reference number (box 51)

Type/Length: an8

The code presented in Annex A2 shall be used.

CUSTOMS OFFICE of destination (box 53)

Number: 1

The data group shall be used.

Reference number (box 53)

Type/Length: an8

Only the structure of the code is indicated in Annex A2; the customs offices of destination are listed in the competent offices list (COL on the Europa site) for common transit operations.

The code presented in Annex A2 shall be used.

TRADER authorised consignee (box 53)

Number: 1

The data group can be used to indicate that the goods will be delivered to an authorised consignee.

TIN authorised consignee (box 53)

Type/Length: an ..17

The attribute shall be used to insert the trader identification number (TIN).

CONTROL RESULT (box D)

Number: 1

The data group shall be used if an authorised consignor lodges the declaration.

Control result code (box D)

Type/Length: an2

The code A3 shall be used.

Date limit (box D)

Type/Length: n8

The attribute shall be used.

SEALS INFORMATION (box D)

Number: 1

The data group shall be used if an authorised consignor lodges a declaration for which his authorisation requires the use of seals or a holder of the procedure is granted use of seals of a special type.

Seals number (box D)

Type/Length: n ..4

The attribute shall be used.

• SEALS ID (box D)

Number: 99

The data group shall be used for the identification (id) of seals.

Seals identity (box D)

Type/Length: an ..20

The attribute shall be used.

Seals identity LNG

Type/Length: a2

The language code (LNG) presented in Annex A2 shall be used.

GUARANTEE

Number: 9

The data group shall be used.

Guarantee type (box 52)

Type/Length: an1

The code presented in Annex A2 shall be used.

• GUARANTEE REFERENCE

Number: 99

The data group shall be used if the attribute «Guarantee type» contains the code «0», «1», «2», «4» or «9».

GRN (box 52)

Type/Length: an ..24

The attribute shall be used to insert the guarantee reference number (GRN) if the attribute «Guarantee type» contains the code «0», «1», «2», «4» or «9». In this case the attribute «Other guarantee reference» cannot be used.

The «guarantee reference number» (GRN) is allocated by the customs office of guarantee to identify each single guarantee and it is structured as follows:

Field 1 and 2 as explained above.

Field 3 has to be filled with a unique identifier per year and country for the acceptance of the guarantee given by the customs office of guarantee. National administrations which want to have the customs office reference number of the customs office of guarantee included in the GRN could use up to the first six characters to insert the national number of the customs office of guarantee.

Field 4 has to be filled with a value that is a check digit for the fields 1 to 3 of the GRN. This field allows detection of any error when capturing the first four fields of the GRN.

Field 5 is only used when the GRN is related to an individual guarantee by means of vouchers registered in the electronic transit system. In that case, this field has to be filled with the identifier of the voucher.

Other guarantee reference (box 52)

Type/Length: an ..35

The attribute shall be used if the attribute «Guarantee type» contains other codes than «0», «1», «2», «4» or «9». In this case the attribute «GRN» cannot be used.

Access code

Type/Length: an4

The attribute shall be used when the attribute «GRN» is used; otherwise this attribute is optional for the countries. Depending on the type of guarantee, it is issued by the office of guarantee, the guarantor or the holder of the procedure and used to secure a specific guarantee.

• VALIDITY LIMITATION (EU)

Number: 1

Not valid for EU (box 52)

Type/Length: n1

The following codes are to be used:

0 = no,

1 = yes.

• VALIDITY LIMITATION NON EU

Number: 99

Not valid for other Contracting Parties (box 52)

Type/Length: a2

The country code presented in Annex A2 shall be used to indicate the Contracting party. The code of a Member State of the European Union cannot be used.

Annex A2

ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM

1. Country codes (CNT)

The «ISO alpha-2 country code» as specified in ISO — 3166 — 1 of 1997 and subsequent updates shall apply.

2. Language code

ISO alpha 2 codification as specified in ISO — 639: 1988 shall apply.

3. Commodity code (COM)

The six digits of the Harmonised System have to be entered (HS6). The commodity code may be expanded to 8 digits for national use.

5. Package code

(UN/ECE Recommendation No 21/Rev.8.1 of 12 July 2010)

6. Previous document code

The codes applicable are as follows:

7. Produced documents/certificates code

(Numeric codes extracted from the 1997b UN Directories for Electronic Data Interchange for Administration, Commerce and Transport: List of codes for data element 1001, Document/message name, coded.)

8. Codes for modes of transport, postal and other consignments

A. 1-figure code (obligatory);

B. 2-figure code (second digit optional for the Contracting Parties).

9. Additional information/special indication code

The codes applicable are as follows:

Additional special indication codes can also be defined at national domain level.

10. Guarantee codes

The applicable codes are:

Country codes

The codes adopted for box 51 are applicable.

11. Customs office reference number (COR)

Field 1 as explained above.

Field 2 has to be freely filled with a 6 character alphanumeric code. The six characters allow national administrations, where necessary, to define a hierarchy of customs offices.

The customs offices of destination are listed on the competent office list (COL on the Europa site) for the common transit operations.

Annex A3

SPECIMEN OF TRANSIT ACCOMPANYING DOCUMENT

Annex A4

EXPLANATORY NOTES AND PARTICULARS (DATA) FOR THE TRANSIT ACCOMPANYING DOCUMENT

Explanatory notes for completing the transit accompanying document

The paper to be used for the transit accompanying document can be green in colour.

The transit accompanying document shall be printed on the basis of the data derived from the transit declaration, where appropriate amended by the holder of the procedure and/or verified by the customs office of departure, and completed with:

1. MRN (Master Reference Number)

The information is given alphanumerically with 18 digits based on the following specimen:

Fields 1 and 2 as explained above.

Field 3 has to be filled in with an identifier for the transit transaction. The way that field is used is under the responsibility of national administrations but each transit transaction handled during one year within the given country must have a unique number. National administrations that want to have the office reference number of the customs authorities included in the MRN could use up to the first 6 characters to insert the national number of the office.

Field 4 has to be filled with a value that is a check digit for the whole MRN. This field allows detection of any error when capturing the whole MRN.

The MRN shall also be printed in bar code mode using the standard "code 128", character set "B"

2. Box 3:

• first subdivision: serial number of the current printed sheet,
• second subdivision: total number of sheets printed (including list of items),
• shall not be used when there is only one item.

3. In the space to the right of box 8:

Name and address of the customs office to which the return copy of the transit accompanying document has to be returned where the business continuity procedure for transit is used.

Any references to "principal" are understood as referring to the "holder of the procedure".

4. Box C:

• the name of the customs office of departure,
• reference number of the customs office of departure,
• acceptance date of the transit declaration,
• the name and the authorisation number of the authorised consignor (if any).

5. Box D:

• control results,
• seals affixed or the indication "- -" identifying the "Waiver - 99201",
• the indication "Binding itinerary", where appropriate.

The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Convention.

6. Formalities en route

Between the time when the goods leave the customs office of departure and the time they arrive at the customs office of destination certain details may have to be added on the transit accompanying document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The particulars may be added legibly by hand, in which case the entries should be made in ink and in block letters.

Carriers are reminded that goods can be transhipped only under an authorisation of the competent authorities of the country in whose territory the transhipment is to be made.

Where those authorities consider that the common transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse the transit accompanying documents.

The customs authorities at the customs office of transit or the customs office of destination, as the case may be, are under an obligation to incorporate into the system the added data on the transit accompanying document. The data can also be incorporated by the authorised consignee.

The boxes and activities involved are:

• Transhipment: use box 55

Box 55: Transhipment

The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question.

However, where goods are carried in containers that are to be transported by road vehicles, customs authorities may authorise the holder of the procedure to leave box 18 blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport is subsequently entered in box 55.

• Other incidents: use box 56.

Box 56: Other incidents during carriage

Box to be completed in accordance with current obligations regarding transit.

In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not necessary.

Annex A5

SPECIMEN OF THE LIST OF ITEMS