(1) This appendix establishes the terms of the common transit procedure, in accordance with Art. 1 ^Er , paras. 3, of the Convention.

2. Unless otherwise specified, the provisions of this appendix shall apply to transactions carried out under the common transit procedure.

The common transit procedure shall not apply to posts by post (including postal parcels) made in accordance with the statutes of the Universal Postal Union, where the goods are transported by the holders of rights and obligations Arising from or on behalf of these articles.

For the purposes of this Convention:

(a)

"Customs authorities" means:

The customs administrations responsible for the application of the Convention and any other authority authorised under national law to apply the Convention;

(b)

"Person":

A natural person, a legal person or an association of persons recognised, in law of the Union, in national law or in the law of a common transit country, as having the capacity to carry out legal acts without having the status of person Moral

(c)

"Transit declaration" means:

The act by which a person manifests, in prescribed forms and procedures, the will to place a good under the common transit procedure;

(d)

"Transit accompanying document" means:

The document printed by computer processes for processing data to accompany the goods and based on the particulars of the transit declaration;

(e)

"Declaring":

The person filing a transit declaration in his or her own name or the person on whose behalf such a declaration is filed;

(f)

"Plan holder" means:

The person filing the transit declaration or the person on whose behalf the said declaration is filed;

(g)

"Customs office of departure" means:

The customs office where the 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 where the goods move under the common transit procedure, or

The customs office competent for the point of exit of the customs territory of a Contracting Party when the goods leave that territory in the course of a transit operation by crossing a border between that Contracting Party and a Third countries;

(i)

"Customs office of destination":

The customs office where the goods placed under the common transit procedure are presented for the purpose of terminating the scheme;

(j)

"Master reference number (MRN)":

The registration number assigned to a transit declaration by the competent customs authority using computerised data processing procedures;

(k)

"Customs office of guarantee":

The customs office where the competent authorities of each country decide that guarantees must be lodged;

(l)

"Debt":

The obligation of a person to pay the amount of import or export duties and other charges payable in respect of goods placed under the common transit procedure;

(m)

"Debtor":

Any person who is required to pay the debt;

(n)

"Release of goods" means:

The act by which the customs authorities make available a good for the purposes provided for by the common transit procedure under which it is placed;

(o)

"Person established in the customs territory of a Contracting Party":

-

In respect of a natural person, any person who has his or her normal residence in the customs territory of a Contracting Party,

-

In the case of a legal person or association of persons, any person who has its registered office, its central administration or a permanent establishment in the customs territory of a Contracting Party;

(p)

"Data processing data processing" means:

Electronic exchanges of information between economic operators and customs authorities, between customs authorities and between customs authorities and other governmental, European or common transit countries Concerned, in a format approved and defined for processing and automated storage of data after receipt by one of the following means:

(i)

Electronic data interchange,

(ii)

Computer computer exchange,

(iii)

A computerized transfer of data-structured data or standardized services from one computer processing environment to another without human intervention,

(iv)

Introduction of data into electronic data storage and processing systems that trigger online responses;

(q)

"Electronic Data Interchange" (EDI):

The computerized transmission of structured data according to agreed message standards between one computer system and another;

(r)

"Electronic transit system" means:

An electronic system for the exchange of computerised data within the framework of the common transit procedure;

(s)

"Normalized message":

A pre-defined structure for computerized data transmission;

(t)

"Personal data" means:

All information relating to an identified or identifiable individual;

(u)

"Fixed transport installation" means:

Means of transport (p. Ex. Pipelines and power lines) used for continuous movement of goods;

(v)

"Business Continuity Plan":

The procedure based on the use of paper documents established to allow the filing of the transit declaration and the monitoring of the transit operation where the procedure based on the data processing procedures cannot be Implementation.

The electronic transit system shall be used to carry out the customs formalities relating to the common transit procedure, unless otherwise provided in this Appendix.

2. The Contracting Parties shall adopt by common accord the measures for the application of the electronic transit system, which establish:

(a)

The rules defining and governing the messages to be exchanged between customs offices, necessary for the application of customs legislation;

(b)

The common set of data and the model of data messages to be exchanged under customs legislation.

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

2. The Contracting Parties shall use the common system of communication/common systems interface (CCN/CSI) of the European Union for the exchange of information referred to in subs. 1.

The financial participation of the common transit countries, the access of the common transit countries to the CCN/CSI and the related matters shall be defined by common accord between the Union and each of the common transit countries.

The Contracting Parties shall lay down the conditions for the completion of the formalities by means of computerised data processing procedures, which shall include, in particular, measures to control the data source, as well as the protection of the data. Data against accidental or unlawful destruction, accidental loss, alteration or unauthorized access.

2. In addition to the measures referred to in s. 1, the competent authorities shall define and maintain appropriate security arrangements for the efficient, reliable and safe operation of the electronic transit system.

3. The modifications and the erasure of data shall be recorded with the indication of the purpose of the modification or of the erasure, of its precise moment and of the person performing the processing.

The original data or any data that has been processed shall be kept for a period of at least three calendar years from the end of the year in which that data was registered, or for a period more Long if other countries so require.

4. The competent authorities shall periodically monitor data security.

5. The competent authorities concerned shall inform each other of any suspected breach of security.

The Contracting Parties shall use the personal data exchanged pursuant to the Convention solely for the purposes provided for by the common transit procedure and for any customs procedure or temporary deposit following the transit procedure Common.

This restriction does not prevent the use of such data by the customs authorities for the purposes of risk analysis and investigation during the common transit operation and judicial proceedings following this transit operation Common. Where such data are used for these purposes, the customs authorities who have delivered the said information shall be informed without delay.

2. The Contracting Parties shall ensure that the processing of personal data exchanged within the framework of the application of the Convention is carried out in accordance with Directive 95 /46/EC of the European Parliament and of the Council.

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

1. The plan holder is required to:

(a)

To present the goods intact and the necessary information to the customs office of destination within the prescribed period and in accordance with the identification measures taken by the customs authorities;

(b)

Respect the customs provisions relating to the common transit procedure;

(c)

Unless otherwise provided in the Convention, provide a guarantee in order to ensure payment of the amount of any debt that may arise in connection with the goods.

2. The carrier or consignee of the goods which accepts the goods in the knowledge that they circulate under the common transit procedure shall also be required to present them intact at the customs office of destination within the prescribed time limit and in the Compliance with identification measures taken by the customs authorities.

Computer processes for data processing are in place for the exchange and storage of information on guarantees.

1. The holder of the scheme shall provide a guarantee in order to ensure payment of the debt which may arise in connection with goods placed under the common transit procedure.

2. The warranty takes the following forms:

(a)

An individual guarantee covering a single transaction;

(b)

Or, by means of simplification provided for in s. 55, point (a), a comprehensive guarantee covering several operations in the form of the commitment of a guarantor.

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

1. The individual guarantee may be as follows:

(a)

By the deposit of species;

(b)

By the undertaking of a guarantor;

(c)

By titles.

2. In the case referred to in s. 1, point (c), the individual guarantee is constituted by the undertaking of a guarantor.

1. Surety referred to in s. 10, para. 2, point (b) and art. 11, para. 1, point (b), and art. 11 para. 2, is a third party established in the Contracting Party where the guarantee is established and approved by the customs authorities requiring the guarantee.

In its undertaking, the guarantor shall elect domicile or appoint a representative in each of the countries of the Contracting Parties concerned by the common transit operation.

2. The surety undertakes in writing to pay the guaranteed amount of the debt. The commitment of the guarantor also covers, within the limits of the guaranteed amount, the amounts of debt owing as a result of post-clearance checks.

3. The customs authorities may refuse to approve a guarantor which does not appear to guarantee payment of the debt in a certain manner within the prescribed time limit.

1. No security is required in the following situations:

(a)

In respect of goods transported by air, when the transit procedure is used on the basis of an electronic manifest for goods transported by air;

(b)

In respect of goods carried on the Rhine, the Rhine, the Danube or the Danube routes;

(c)

In respect of goods carried through a fixed transportation facility;

(d)

In respect of goods transported by rail or by air, when the transit procedure is used on paper for goods transported by rail or by air.

2. In the cases referred to in s. 1, point (d), the guarantee waiver applies only to authorisations for the use of the common transit procedure in paper form for goods transported by rail or air, which were granted before 1 ^Er May 2016.

1. Independently of the medium, the documents issued and the records kept in accordance with the regulations of the country in which they were issued or held, and the measures taken or accepted by the competent authorities of a country, on the The territory of the other countries, the legal effects identical to those produced in the country in which they were issued or preserved.

2. The results of inspections carried out under the common transit procedure by the competent authorities of a country shall have the same legal force in the other countries as the results of the inspections carried out by the competent authorities of that country. Each of these countries.

Each country introduced into the computerised system managed by the European Commission (hereinafter referred to as "the Commission") the list and the identification number, allocations, days and hours of operation of the competent offices for the Common transit operations. Any changes must also be introduced into the computer system.

The Commission communicates this information to all countries using this computer system.

When a country has established a central office responsible for the management and monitoring of the common transit procedure and the receipt and transmission of documents relating to this procedure, it shall inform the Commission accordingly.

The Commission shall communicate this information to other countries.

Countries shall take the necessary measures to combat any infringement or irregularity and to punish them in an effective, proportionate and dissuasive manner.

An isolated warranty made pursuant to s. 10, para. 2, point (a), covers the amount of the debt liable to be incurred, calculated on the basis of the highest rates of duty applicable to goods of the same type. For this calculation, the goods of the Union carried under the Convention shall be regarded as non-Union goods.

1. An isolated guarantee consisting of a cash deposit or any other means of assimilated payment shall be provided in a manner consistent with the provisions of the country of departure in which the guarantee is required.

2. An isolated guarantee consisting of a cash deposit provided in one of the Contracting Parties shall be valid in all Contracting Parties. It shall be refunded when the scheme is discharged.

3. The creation of a guarantee by cash deposit or any other means of assimilated payment shall not open the right to payment of interest by the customs authorities.

The commitment of the guarantor for the purpose of establishing an individual guarantee shall be established by means of the form set out in Annex C1 to Appendix III. This commitment shall be kept at the customs office of guarantee during its period of validity.

(2) Where the national laws, regulations and administrative provisions require it, or as a matter of practice, each country may authorize the undertaking of a guarantor referred to in s. 1 in another form, provided that it results in legal effects identical to those of the undertaking contained in the form.

3. For each undertaking, the customs office of guarantee shall inform the holder of the system of the following information:

(a)

The warranty reference number;

(b)

An access code associated with the warranty reference number.

The plan holder is prohibited from amending this access code.

1. The commitment of the guarantor for the purposes of establishing an isolated guarantee by securities shall be determined by means of the form set out in Annex C2 to Appendix III. This commitment shall be kept at the customs office of guarantee during its period of validity.

Art. 20, para. 2, is applicable Mutatis mutandis .

2. The securities shall be established by a guarantor using the form set out in Annex C3 of Appendix III and issued for the benefit of those intending to be the holders of the plan. These titles are valid in all Contracting Parties.

Each heading covers an amount of EUR 10 000, the guarantor of which is responsible. The validity period of the securities is one year from the date of issue.

3. The surety shall provide to the customs office of guarantee any required details concerning the individual guarantee securities issued by the guarantor.

4. For each title, the guarantor shall communicate to the person intending to be the holder of the plan the following information:

(a)

The warranty reference number;

(b)

An access code associated with the warranty reference number.

No person intending to be the holder of the plan shall amend this access code.

5. The person intending to be the holder of the plan shall file at the customs office of departure a number of securities corresponding to the multiple of EUR 10 000 necessary to cover the full amount of the debt liable to be incurred.

6. Where a transit declaration on paper is accepted in accordance with Art. 26, para. 1, item (b), the titles shall be submitted in paper format and kept at the customs office of departure. This customs office shall communicate the identification number of each security to the customs office of guarantee indicated on the title.

The commitment of the guarantor shall be approved by the customs office of guarantee, which shall notify the person required to provide the guarantee.

The customs office of guarantee may at any time revoke the approval of the guarantor or the approval of the commitment of the guarantor. In this case, it notifies the guarantor and the person required to provide the guarantee.

The revocation of the approval of the guarantor or the undertaking of security shall take effect on 16 ^E The day after the date on which the revocation decision is received or deemed to be received by the surety.

2. The guarantor may terminate his or her undertaking at any time. In this case, it shall notify the customs office of guarantee.

The termination of the bond shall not apply to goods which, at the time the termination takes effect, have already been placed and are still under a common transit procedure under the terminated undertaking.

The termination of his undertaking by the guarantor shall take effect on 16 ^E The day following the date on which the termination is notified by the guarantor to the customs office of guarantee.

The customs authorities of the country responsible for the customs office of guarantee shall introduce into the computer system referred to in Art. 9 information concerning the revocation of the approval of a guarantor, the approval of a commitment of the guarantor or the cancellation by a guarantor, and the date of the effective date of such revocation or termination.

1. Each transit declaration shall contain only goods placed under the common transit procedure which are forwarded or are to be forwarded from a customs office of departure to a customs office of destination on a means of transport Single, in a container or in a package.

However, a single transit declaration may include goods sent or to be sent from a customs office of departure to a customs office of destination in several containers or in several packages when the containers or Packages are loaded onto a single mode of transport.

2. For the purposes of this Article, shall be regarded as constituting a single means of transport, provided that they carry goods transported together:

(a)

A road vehicle with its trailer or semi-tow;

(b)

A train or rail car train;

(c)

Vessels constituting a single set.

3. Where, for the purposes of the common transit procedure, a single means of transport is used for the loading of goods at several customs offices of departure as for unloading at several customs offices of destination, Separate transit declarations are filed for each shipment.

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

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

(a)

When the goods are carried by travellers who do not have direct access to the electronic transit system, as described in Art. 27;

(b)

Where the business continuity plan is applied, in accordance with Annex II, in the event of a temporary breakdown:

(i)

The electronic transit system,

(ii)

The computer system used by the regime holders to file the common transit declaration using computer-based data processing procedures,

(iii)

The electronic connection between the computer system used by the holders of the system to file the common transit declaration using electronic data processing procedures and the electronic transit system;

(c)

Where a common transit country so decides.

2. As part of the application of s. 1, points (a) and (c), the customs authorities shall ensure that transit data are recorded in the electronic transit system and exchanged between the customs authorities using this system.

3. Acceptance of a paper transit declaration referred to in par. 1, points (b) (ii) and (b) (iii), is subject to the approval of the customs authorities.

In the cases referred to in s. 26, para. 1 (a), the traveller shall prepare the transit declaration on paper in accordance with art. 5 and 6 and Annex B6 to Appendix III.

A shipment may include both goods to be placed under the T1 procedure and goods to be placed under the T2 procedure, provided that each item is marked accordingly in the transit declaration in Using the "T1", "T2" or "T2F" codes.

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

(2) The deposit with the customs authorities of a transit declaration by the holder of the plan shall make that holder responsible:

(a)

The accuracy and completeness of the information provided in the transit declaration;

(b)

The authenticity, accuracy and validity of the documents accompanying the transit declaration;

(c)

Compliance with all the obligations inherent in the placing of goods under the common transit procedure specified in the transit declaration.

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

2. This Customs office of departure accepts the transit declaration provided that the following conditions are met:

(a)

That it contain all the data necessary for the purposes of the common transit procedure in accordance with Annex II to Appendix III;

(b)

Be accompanied by all required documents;

(c)

The goods to which the transit declaration refers were submitted to the customs services during official business hours.

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

3. The customs authorities may not present the documents referred to in s. 1 (b) at the customs office of departure. In this case, these documents shall be in the possession of the declarant and at the disposal of the customs authorities.

The declarant shall be entitled, upon request, to rectify one or more of the particulars of the transit declaration after its acceptance by the customs authorities. The correction does not have the effect of bringing the transit declaration on goods other than those which had originally been the object of the correction.

2. Such rectification shall not be permitted if requested after:

(a)

The customs authorities have informed the registrant of their intention to examine the goods;

(b)

The customs authorities have noted the inaccuracy of the particulars of the customs declaration;

(c)

The customs authorities have released the goods.

1. At the request of the declarant, the customs office of departure shall invalidate a transit declaration already accepted in one of the following cases:

(a)

When it is ensured that the goods are placed immediately under another customs procedure;

(b)

Where it is ensured that, as a result of special circumstances, the placing of the goods under the customs procedure for which they have been declared is no longer justified.

However, where the customs office of departure has informed the registrant of its intention to proceed with a review of the goods, the request for invalidation of the customs declaration cannot be accepted before the examination has taken place.

2. The transit declaration may not be invalidated after release of the goods, except:

(a)

Where the goods in free circulation in a Contracting Party have been declared in error for a common transit procedure and their customs status of goods in free circulation in that Contracting Party has been Subsequently demonstrated;

(b)

When the goods have been declared in error in more than one customs declaration.

1. Goods placed under the common transit procedure shall be forwarded to the customs office of destination by an economically justified route.

2. Where the customs office of departure or the declarant deems it necessary, the customs office shall establish a route for the movement of goods during the common transit procedure taking into account all relevant information provided By the declarant.

When establishing a route, the customs office shall introduce into the electronic transit system at least the indication of the countries through which the transit is to take place.

1. The customs office of departure shall fix the time limit for the presentation of the goods to the customs office of destination, taking into account the following:

(a)

The itinerary;

(b)

Means of transportation;

(c)

Transport legislation or other legislative acts which may have an impact on the setting of a time limit;

(d)

Any relevant information provided by the plan holder.

(2) Where the time limit is fixed by the customs office of departure, it shall bind the customs authorities of the countries in whose territory the goods are entered in the course of a common transit operation; those authorities shall not alter that period.

For the purpose of verifying the accuracy of the particulars contained in a transit declaration accepted, the customs office of departure may:

(a)

Conduct a review of the declaration and accompanying documents;

(b)

Require the registrant to provide them with other documents;

(c)

Examine the goods;

(d)

Taking samples for further analysis or examination of the goods.

2. The Customs office of departure verifies the existence and validity of the guarantee.

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

The Customs office of departure shall record in the electronic transit system the number of seals affixed by this customs office and the identifiers of each seal.

Road vehicles, trailers, semi-trailers or containers approved for the carriage of goods under customs sealing in accordance with an international agreement to which the Union and the common transit countries are contracting parties are also Suspected sealable.

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

(a)

Essential characteristics of seals:

(i)

Remain intact and securely fastened under normal conditions of use,

(ii)

Be easily verifiable and recognisable,

(iii)

Be manufactured in such a way that any breakage, improper handling or removal leaves traces visible to the naked eye,

(iv)

Be designed for a single use or, for multiple-use seals, be designed so that each pose is clearly identified by a single indication,

(v)

Have unique identifiers that are permanent, easily legible and have a specific number;

(b)

Technical specifications:

(i)

The shape and dimensions of the seals may vary according to the type of seal used, but the dimensions are designed so that the identification marks are easily legible,

(ii)

The identification marks for seals are infallible and difficult to reproduce,

(iii)

The material used allows both to avoid accidental breakage and to prevent undetectable falsification or re-use.

2. Where the seals have been certified by a competent body in accordance with the international standard ISO 17712:2013 - "Containers for the carriage of goods-Mechanical sealing", they shall be deemed to meet the requirements laid down in subs. 1.

For containerized transport, seals with high security elements shall be used to the maximum extent possible.

3. The customs seal shall bear the following particulars:

(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 was affixed.

The Contracting Parties may, by mutual agreement, decide to use common security devices and techniques.

4. Each country shall notify the Commission of the customs seal models it uses. The Commission shall make this information available to all countries.

5. Where a seal is to be removed in order to permit a customs inspection, the customs authority shall endeavour to affix, where appropriate, a customs seal with at least equivalent safety elements and shall indicate the terms and conditions of that seal. Operation, including the new seal number, on cargo documents.

6. Customs seals in accordance with Annex II to this Appendix, as amended by Decision No. ^O 1/2008, may continue to be used until stocks are exhausted or up to 1 ^Er May 2019, the closest date being selected.

1. Notwithstanding s. 11, para. 1, of the Convention, the customs office of departure may decide not to proceed with the sealing of goods placed under the common transit procedure and to rely instead on the designation of the goods contained in the transit declaration or In the supplementary documents, provided that the designation is sufficiently detailed to allow easy identification of the goods and indicates their quantity and nature, as well as features such as serial numbers Goods.

2. Notwithstanding s. 11, para. 1, of the Convention, unless the Customs office of departure decides otherwise, neither the means of transport nor the various packages containing the goods shall be sealed when:

(a)

The goods are transported by air, and either the labels are affixed to each shipment bearing the number of the air waybill accompanying it, or the shipment is a loading unit on which the shipment is indicated on The number of the air waybill;

(b)

The goods are transported by rail and identification measures are applied by the railway undertakings.

1. Only goods that have been sealed in accordance with s. 11, para. 1, 2 and 3 of the Convention or for which other identification measures have been taken in accordance with Art. 11, para. 4, Convention and Art. 39 of this appendix are placed under the common transit procedure.

2. When the goods are released, the customs office of departure shall transmit the particulars of the common transit operation:

(a)

The customs office of destination declared;

(b)

At each customs office of transit declared.

These particulars shall be drawn up from the data, if any rectified, contained in the transit declaration.

The customs office of departure shall notify the holder of the scheme of the placing of the goods under the common transit procedure.

The Customs office of departure shall issue the transit accompanying document to the declarant. The transit accompanying document shall be drawn up by means of the form set out in Annex 3 to Appendix III and shall include the particulars set out in Annex A4 to Appendix III.

2. Where appropriate, the transit accompanying document shall be supplemented by the list of articles submitted on 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 articles is an integral part of the transit accompanying document.

The transit accompanying document and the other documents accompanying the goods shall be presented at the request of the customs authorities.

1. The goods, together with the transit accompanying document with the corresponding MNR, shall be presented to each customs office of transit.

2. The customs office of transit shall record the passage of goods at the border on the basis of the particulars of the common transit operation transmitted by the customs office of departure. This crossing shall be notified by the customs offices at the customs office of departure.

3. Customs offices may inspect the goods. Any inspection of the goods shall be carried out on the basis of, in particular, the particulars of the common transit operation transmitted by the customs office of departure.

4. Where the goods are routed through a customs office of transit other than that which is declared, the customs office of transit shall request the particulars of the common transit operation at the customs office of departure and Shall notify the latter of the movement of goods at the border.

5. The s. 1, 2 and 4 do not apply to the carriage of goods by rail, provided that the customs office of transit can verify by other means that the goods have crossed the border. This verification shall take place only in case of need. It can be done a posteriori.

1. The carrier is obliged to annotate the transit accompanying document and to present without undue delay after the incident the goods as well as this document to the customs authority closest to the country in whose territory the means is located In the following cases:

(a)

The carrier is obliged to depart from the prescribed itinerary in accordance with s. 33, para. 2, due to circumstances beyond his control;

(b)

Seals are broken or handled irregularly during a transport operation for reasons beyond the control of the carrier;

(c)

Under the supervision of the customs authority, the goods are transferred from one means of transport to another means of transport;

(d)

An imminent peril requires the immediate, partial or total unloading of the sealed means of transport;

(e)

An incident occurs that is likely to compromise the ability of the plan holder or the carrier to meet its obligations;

(f)

One of the elements constituting a single means of transportation referred to in s. 24, para. 2, has been modified.

Where the customs authorities on the territory of which the means of transport is situated consider that the common transit operation concerned may continue, they shall aim, after taking all the measures they consider necessary, to Notes made by the carrier on the transit accompanying document.

2. In the event of an incident referred to in s. 1, point (c), the customs authorities do not require the presentation of the goods or of the transit accompanying document containing the necessary annotations if the goods are transferred from a means of transport that is not sealed.

3. In the event of an incident referred to in s. 1, point (f), the carrier may, after having made the necessary annotations in the transit accompanying document, continue the transit operation when one or more cars or cars are removed from a car or wagons Railway due to technical problems.

4. In the event of an incident referred to in s. 1, point (f), if the traction unit of a road vehicle is amended without its trailers or semi-trailers being amended, the customs authority does not require the presentation of the goods or of the transit accompanying document Necessary annotations.

5. In the cases referred to in s. 2, 3 and 4, the carrier shall be exempt from submitting to the customs authority referred to in par. 1 the goods and the transit accompanying document containing the necessary annotations.

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

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

(a)

Goods;

(b)

The transit accompanying document;

(c)

Any information requested by the customs office of destination.

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

2. Where the presentation took place after the expiry of the time limit fixed by the customs office of departure in accordance with Art. 34, para. 1, the holder of the scheme shall be deemed to have complied with the time limit when he or the carrier proves to the satisfaction of the office of destination that the delay is not attributable to him or her.

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

4. Where the common transit procedure has ended, no irregularity has been found by the customs office of destination, and the holder of the scheme presents the transit accompanying document, the customs office shall refer to that document to the Request from the plan holder to provide alternative evidence in accordance with s. 51, para. 1. The visa shall consist of the stamp of this customs office, the signature of the official, the date and the following text:

-

"Alternative Evidence-99202".

5. The common transit procedure may be terminated at a customs office other than that indicated in the transit declaration. This customs office is then considered to be the customs office of destination.

At the request of the person presenting the goods at the customs office of destination, this customs office shall aim for a receipt which attests to the presentation of the goods and of the transit accompanying document to the customs office.

2. The receipt shall be drawn up by means of the form set out in Annex B10 of Appendix III and shall be completed by the person concerned.

3. The receipt cannot be used as an alternative proof of the end of the common transit procedure within the meaning of Art. 51, para. 1.

1. The customs office of destination shall notify the arrival of the goods at the customs office of departure on the day on which the goods and the transit accompanying document are presented in accordance with Art. 45, para. 1.

2. When the common transit operation terminates at a customs office other than that indicated in the transit declaration, the customs office considered to be the customs office of destination in accordance with Art. 45, para. 5, shall notify the arrival at the customs office of departure on the day on which the goods and the transit accompanying document are presented in accordance with Art. 45, para. 1.

The customs office of departure shall notify the arrival at the customs office of destination indicated in the transit declaration.

3. Notification of arrival at par. 1 and 2 is not considered as proof that the common transit procedure has ended properly.

4. The customs office of destination shall notify the inspection results at the customs office of departure, no later than the third day following the day on which the goods are presented at the customs office of destination or in another place in accordance with Art. 45, para. 1. In exceptional cases, this period may be extended for up to six days.

5. By way of derogation from s. 4 of this Article, where goods are received by an approved consignee, as referred to in Art. 87, the customs office of departure shall be informed no later than the sixth day following the day on which the goods were delivered to the authorised consignee.

The common transit procedure shall terminate and the obligations of the holder of the plan shall be fulfilled when the goods placed under the system and the information required are available to the customs office of destination, in accordance with the Customs legislation.

2. The common transit procedure shall be affixed by the customs authorities, where they are able to establish, on the basis of a comparison between the data available at the customs office of departure and those available at the customs office of Destination, which the system has completed successfully.

1. If the customs office of departure did not receive the results of the inspection within six days in accordance with Art. 47, para. 4, or art. 47, para. 5, from the date of receipt of the notification of arrival of the goods, this customs office shall without delay request the results of the inspection at the customs office of destination which sent the notification of the arrival of the goods.

The customs office of destination shall send the results of the inspection without delay after receipt of the request from the customs office of departure.

2. If the customs authority of the country of departure has not yet received the information which enables the common transit procedure to be discharged or to recover the debt, the latter shall request the information in question to the holder of the scheme or, where Sufficient particulars are available at destination at the customs office of destination in the following cases:

(a)

The customs office of departure did not receive notification of the arrival of the goods at the expiry of the time limit for the presentation of the goods fixed in accordance with Art. 34;

(b)

The customs office of departure has not received the results of the monitoring requested in accordance with paragraph 1. 1;

(c)

The customs office of departure finds that the notification of the arrival of the goods or the results of the inspection were sent by mistake.

3. The customs authority of the country of departure shall address requests for information in accordance with par. 2, point (a), within seven days of the expiration of the time limit referred to in that paragraph and requests for information in accordance with subs. 2, point (b), within seven days from the expiration of the applicable time limit referred to in s. 1.

However, if, before the expiry of those periods, the customs authority of the country of departure is informed of the fact that the common transit procedure has not correctly terminated, or suspects that such is the case, it shall transmit the request without delay.

4. Responses to requests made pursuant to s. 2 shall be transmitted within 28 days from the date on which the application was sent.

5. If, as a result of an application filed pursuant to s. 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 requests the holder of the system to provide such information, at the latest 28 days After the initiation of the research procedure.

The plan holder responds to this request within 28 days from the date on which it was sent.

6. If the information provided in its reply by the holder of the plan in accordance with paragraph 1. 4 are not sufficient to discharge the common transit procedure, but the customs authority of the country of departure considers that they are sufficient to continue the search procedure, this authority transmits a request for information without delay Complementary to the customs office concerned.

The customs office shall respond to this request within 40 days from the date on which it was sent.

7. When during the stages of the research procedure set out in subs. 1 to 6, it is established that the common transit procedure has been completed correctly, the customs authority of the country of departure shall affure the common transit procedure and shall inform the holder of the system without delay and, where appropriate, any customs authority Who would have initiated a recovery action.

8. When, during the steps, the search procedure set out in subs. From 1 to 6, it is established that the common transit procedure cannot be discharged, the customs authority of the country of departure rules on the existence of a debt.

In the event of a debt, the customs authority of the country of departure shall take the following measures:

(a)

Identification of the debtor;

(b)

Determination of the customs authority responsible for the notification of the debt.

1. When, during the course of the search procedure, and before the expiry of the period referred to in Art. 114, para. 2, the customs authority of the country of departure shall obtain proof that the place where the facts giving rise to the debt have occurred is situated in another country, the latter shall forthwith communicate and, in any event, within that period, all Information to the competent customs authority in this place.

2. The competent customs authority in this place shall acknowledge receipt of such information and shall indicate to the customs authority of the country of departure whether it is competent for recovery. If it has not received this information within 28 days, the customs authority of the country of departure shall resume the search procedure or initiate recovery action without delay.

1. The common transit procedure shall be deemed to have ended correctly when the holder of the regime 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 authorities of the country of destination that identifies the goods and finds that the goods have been presented to the customs office of destination, or have been delivered to an authorised consignee referred to in Art. 87;

(b)

A customs document or entry, 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 drawn up in a third country, subject to or otherwise certified by the customs authority of that country, establishing that the goods are considered to be in free circulation in that country.

2. Place of the documents referred to in s. 1, copies of such documents certified by the body which referred to the original documents, by the authority of the third country concerned or by the authority of a country, may be provided as evidence.

The competent customs authorities may carry out ex post checks of the information provided and any documents, forms, authorisations or data in connection with the common transit operation in order to verify that the annotations, The information exchanged and the fees are authentic. Such checks shall be carried out in the event of doubt as to the accuracy and authenticity of the information provided or in the case of suspected fraud. They can also be carried out on the basis of a risk analysis or a survey.

2. The competent customs authority which receives a request for a posteriori control shall reply to it without delay.

3. Where the competent customs authority of the country of departure makes an application to the competent customs authority to carry out a posteriori control of the information relating to the common transit operation, the conditions laid down in Art. 48, para. 2, to discharge the transit procedure shall be deemed not to have been complied with as long as the authenticity and accuracy of the data have not been confirmed.

1. Where goods carried through a fixed transport facility enter the customs territory of a Contracting Party by that facility, such goods shall be deemed to be placed under the transit procedure Common when they enter the territory.

2. Where the goods are already in the customs territory of a Contracting Party and are carried through a fixed transport facility, those goods shall be deemed to be placed under the common transit procedure When placed in the fixed transport installation.

3. For the purposes of the common transit procedure, where the goods are carried through fixed transport installations, the holder of the plan shall be the operator of the fixed transport installation established in the Contracting Party by The territory in which the goods enter the customs territory of the contracting parties in the case referred to in paragraph 1. 1, or the operator of the fixed transport facility established in the Contracting Party where the traffic begins in the case referred to in paragraph 1. 2.

The holder of the transit procedure and the customs authority shall agree on the methods of customs supervision of the goods carried.

4. For the purposes of applying s. 8, para. 2, the operator of the fixed transportation facility established in a country through whose territory the goods flow through a fixed transportation facility is considered to be the carrier.

5. Without prejudice to the provisions of s. 8, the common transit procedure shall be deemed to have ended when the corresponding entry is recorded in the commercial entries of the consignee or the operator of the fixed transport installation certifying that the goods Carried through a fixed transport installation:

(a)

Arrived at the recipient's facility;

(b)

Are accepted in the recipient's distribution network, or

(c)

Have left the customs territory of the contracting parties.

6. Where goods carried through a fixed transport facility between two Contracting Parties are deemed to be placed under the common transit procedure, in accordance with the provisions of subs. 2, and borrow, in the course of their journey, the territory of a common transit country where this system is not used for transport through a fixed transport facility, that system shall be suspended during the crossing of that country Territory.

7. Where goods are carried through a fixed transport facility from a common transit country where the common transit procedure is not used for transport through an installation of Fixed transportation, to a Contracting Party where such a plan is used, the said plan shall be deemed to commence at the time the goods enter the territory of the latter Contracting Party.

8. Where goods are carried through a fixed transport facility from a Contracting Party where the common transit procedure is used for transport through a fixed transport facility, To a common transit country where such a plan is not used, the said plan shall be deemed to terminate at the time when the goods leave the territory of the Contracting Party where the regime is used.

A common transit country may decide not to apply the common transit procedure to the carriage of goods through a fixed transport facility. This decision shall be communicated to the Commission, which shall inform the other countries.

On request, the customs authorities may authorise one of the following simplifications:

(a)

The use of a comprehensive guarantee or guarantee waiver;

(b)

The use of seals of a special model when sealing is required to ensure the identification of goods placed under the common transit procedure;

(c)

Authorised consignor status, which allows the holder of the authorisation to place goods under the common transit procedure without presenting the goods in bond;

(d)

The status of authorised consignee, which enables the holder of the authorisation to receive goods transported under the common transit procedure at a registered place and to terminate the scheme in accordance with Art. 48, para. 1;

(e)

The use of the common transit procedure on paper for goods transported by air or the common transit procedure on the basis of an electronic manifest for goods transported by air;

(f)

The use of the common transit procedure on a specific paper basis for goods transported by rail;

(g)

The application of other simplified procedures based on s. 6 of the Convention.

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

2. The simplification referred to in s. 55 (d) applies only to common transit operations which end in the Contracting Party where the authorisation for such simplification is granted.

3. Simplification under s. 55, point (e), applies to the Contracting Parties mentioned in the authorisation for simplification.

4. Simplification under s. 55, points (a) and (f) apply to all Contracting Parties.

1. The authorization referred to in s. 55, point (a), is granted to applicants who meet the following conditions:

(a)

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

(b)

The applicant has not committed serious or repeated infringements of customs legislation and tax provisions, including serious criminal offences relating to its economic activity;

(c)

The applicant regularly uses the common transit procedure or complies with practical standards of professional competence or professional qualifications directly related to the activity carried out.

2. The authorizations referred to in s. 55, points (b), (c) and (d) are granted to applicants who meet the following conditions:

(a)

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

(b)

The applicant states that it will regularly use the common transit procedure;

(c)

The applicant has not committed serious or repeated infringements of customs legislation and tax provisions, including serious criminal offences relating to its economic activity;

(d)

The applicant demonstrates that it exercises a high level of control over its operations and the movement of goods by means of a system for the management of commercial entries and, where appropriate, documents relating to transport, enabling it to exercise The necessary customs controls;

(e)

The applicant complies with practical standards of competence or professional qualifications directly related to the activities carried out.

3. The authorizations referred to in s. 55, point (e), are granted to applicants who meet the following conditions:

(a)

In the case of the common transit procedure on paper for goods transported by air, the applicant shall be an airline and shall be established in the customs territory of a Contracting Party;

(b)

In the case of the common transit procedure on the basis of an electronic manifest for goods transported by air, the applicant is an airline which ensures a significant number of flights between the airports of the parties Is established in the customs territory of a Contracting Party or has its registered office, central administration or permanent establishment;

(c)

The applicant regularly uses the common transit procedure or the competent customs authority knows that he is in a position to fulfil the obligations relating to that scheme, and

(d)

The applicant has not committed any serious or repeated infringements of the customs and tax legislation.

4. Authorities under s. 55, point (f), are granted to applicants who meet 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 common transit procedure or the competent customs authority knows that he is in a position to fulfil the obligations relating to that scheme, and

(d)

The applicant has not committed any serious or repeated infringements of the customs and tax legislation.

5. Authorisations shall be granted only if the customs authority considers that it is in a position to supervise the common transit procedure and to carry out checks without any administrative effort disproportionate to the needs of the person concerned.

The customs authorities shall verify the conditions to be met by the holder of an authorisation. They also verify compliance with the obligations arising from the authorisation. Where the holder of the authorisation has been established for less than three years, the customs authority shall carry out a thorough check concerning the holder during the first year following the date on which the authorisation was granted.

1. The application for authorisation to use simplifications shall be dated and signed. The Contracting Parties shall lay down the procedures for filing the application.

2. The application shall contain the elements enabling the customs authorities to ensure compliance with the conditions for granting the simplifications requested.

The person seeking the use of simplifications shall be responsible, in accordance with the provisions in force in the Contracting Parties and without prejudice to the possible application of criminal provisions:

(a)

The accuracy and completeness of the information provided in the application;

(b)

The authenticity, accuracy and validity of the documents accompanying the application.

1. Requests for simplification under s. 55, point (c), shall be presented to the customs authorities competent to grant authorisation in the country where common transit operations are to begin.

2. Requests for simplification under s. 55, point (d), shall be presented to the customs authorities competent to grant authorisation in the country where the common transit operations are to be terminated.

3. Requests for simplification under s. 55, points (a), (b), (e) and (f), shall be presented to the customs authorities competent for the place where the principal accounts are held for customs purposes or the place where it is available, and where at least part of the activities are carried out To be covered by the authorisation.

The main accounts of the applicant shall cover the entries and documents required by the customs authorities in order to grant the authorisation.

Applications are accepted or rejected, and authorisations are granted in accordance with the provisions in force in the Contracting Parties.

2. The decision rejecting the application shall be reasoned and shall be communicated to the applicant in accordance with the time limits and procedures in force in the Contracting Party concerned.

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

2. The authorisation shall specify the conditions under which simplifications shall be used and shall define the procedures for operation and control.

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

Unless the customs legislation provides otherwise, the validity of the authorisation is not limited in time.

2. The authorization takes effect on a date other than the date on which the applicant receives or is deemed to have received it in the following circumstances:

(a)

Where the authorisation has favourable consequences for the applicant and the applicant has applied for a different effective date, in which case the authorisation shall take effect on the date requested by the applicant as long as it is later than the date To which it would have been applicable under s. 1;

(b)

Where an earlier authorisation has been granted for a limited period and the sole purpose of the current decision is to extend its validity, in which case the authorisation shall take effect from the day following the expiry of the period of Validity of the previous authorization;

(c)

Where the effects of the authorisation are subject to the completion of certain formalities by the applicant, in which case the authorisation shall take effect from the date on which the applicant receives or is deemed to have received the notification of The competent customs authority indicating that the formalities have been completed satisfactorily.

1. The holder of the authorisation shall be required to inform the customs authorities of any events arising after the authorisation has been granted and which may have an impact on its maintenance or its content.

2. The customs authorities may cancel an authorisation where all the following conditions are met:

(a)

The authorization was granted on the basis of inaccurate or incomplete information;

(b)

The holder of the authorization knew or was reasonably expected to know the inaccurate or incomplete nature of the elements;

(c)

The authorization decision would have been different if the elements had been accurate and complete.

3. An authorization is revoked or amended when, in cases other than those referred to in s. 2:

(a)

One or more of the conditions laid down for the granting of the authorisation are not or are not complied with, or

(b)

The holder of the authorisation shall request it.

4. The holder of the authorisation shall be informed of the cancellation, revocation or amendment of the authorisation in accordance with the time limits and procedures in force in the Contracting Party.

5. The cancellation of an authorisation shall take effect from the date on which the initial authorisation took effect, unless the decision adopted pursuant to the customs legislation provides otherwise.

The revocation or amendment of an authorization shall take effect on the date on which it is received or deemed to be received by the applicant. However, in exceptional cases and to the extent that the legitimate interests of the holder of the authorisation require it, the customs authorities may postpone the effective date of the revocation or the change in accordance with the deadlines In force in the Contracting Parties. The effective date is indicated on the decision to revoke or amend the authorization.

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

(a)

Where amendments affecting the authorization have been made to the applicable legislation;

(b)

Where necessary as a result of the follow-up;

(c)

Where this is necessary because of the information provided by the holder of the authorisation in accordance with Art. 65, para. 1, or other authorities.

2. The customs authority competent to grant the authorisation shall forward the results of the review to the holder of the authorisation.

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

(a)

The customs authority concerned considers that there are sufficient grounds for cancelling, revoking or amending the authorisation, but that there is not yet all the necessary elements to rule on the cancellation, revocation or Modifying;

(b)

The customs authority concerned considers that the conditions of the authorisation are not fulfilled or that the holder of the authorisation does not comply with the obligations imposed by that authorisation and that it is appropriate to allow the holder to Authorisation to take measures to ensure compliance with the conditions or obligations;

(c)

The holder of the authorisation shall apply for such suspension because it is temporarily unable to fulfil the conditions laid down in the authorisation or to comply with the obligations imposed by that authorisation.

2. In the cases referred to in s. 1, points (b) and (c), the holder of the authorisation shall notify the competent customs authority to grant the authorisation the measures which it undertakes to take in order to ensure compliance with the conditions or obligations and the time limit Necessary to take these measures.

The period of suspension fixed by the competent customs authority shall correspond to the period necessary for that customs authority to determine whether the conditions for cancellation, revocation or amendment are met.

However, where the customs authority considers that the holder of the decision is likely not to meet the criteria laid down in Art. 57, para. 1, point (b), the authorisation shall be suspended until it is verified whether a serious offence or repeated infringements have been committed by one of the following persons:

(a)

The holder of the authorization;

(b)

The person responsible for the undertaking holding the authorisation concerned or exercising control of its management;

(c)

The person responsible for customs matters within the undertaking holding the authorisation concerned.

2. In the cases referred to in s. 67, para. 1, points (b) and (c), the period of suspension fixed by the customs authority competent to grant the authorisation shall correspond to the period notified by the holder of the authorisation in accordance with Art. 67, para. 2. The period of suspension may, if necessary, be extended again at the request of the holder of the authorisation.

The period of suspension may be further extended by the period of time necessary for the competent customs authority to verify that the measures guarantee compliance with the conditions or obligations; this period of time does not exceed 30 Days.

3. Where, following the suspension of an authorisation, the customs authority competent to grant the authorisation intends to cancel, revoke or amend the said authorisation in accordance with Art. 65, the period of suspension, fixed in accordance with paras. 1 and 2 of this Article, shall be extended, where appropriate, until the decision on the cancellation, revocation or amendment takes effect.

1. The suspension of an authorization shall terminate upon the expiry of the period of suspension unless, before the expiration of that period, one of the following situations arises:

(a)

The suspension is withdrawn on the basis of the fact that, in the cases referred to in Art. 67, para. 1, point (a), there are no grounds for cancelling, revoking or amending the authorisation in accordance with Art. 65, in which case the suspension ends on the date of withdrawal;

(b)

The suspension is withdrawn on the basis of the fact that, in the cases referred to in Art. 67, para. 1, points (b) and (c), the holder of the authorisation has taken, to the satisfaction of the customs authority competent to grant the authorisation, the measures necessary to ensure compliance with the conditions laid down for the authorisation or Its obligations under that authority, in which case the suspension ends on the date of withdrawal;

(c)

The suspended decision is cancelled, revoked or amended, in which case the suspension ends on the date of cancellation, 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.

The customs authorities may accept applications for the granting of authorisations under Art. 55 and grant authorizations before 1 ^Er May 2016. Such authorisations shall be granted in accordance with the conditions set out in this Appendix and shall not be valid before 1 ^Er May 2016.

1. Authorizations granted on the basis of Art. 55, points (a), (b), (d) and (e) of the Convention, as amended by Decision No ^O 1/2008 ¹ On June 16, 2008, which are valid on the date of 1 ^Er May 2016 and which do not have a limited validity period, are reviewed by 1 ^Er May 2019.

2. Authorizations granted on the basis of Art. 55, points (a), (b), (d) and (e) of the Convention, as amended by Decision No ^O 1/2008 of 16 June 2008, which are valid on the date of 1 ^Er May 2016 remain valid under the following conditions:

(a)

For authorisations with a limited validity, up to the end of that period, or up to 1 ^Er May 2019, the closest date being selected;

(b)

For all other authorizations, until the authorization is reviewed.

3. Decisions following the review revoke the re-examined authorizations and, where appropriate, grant new authorizations. Such decisions shall be notified without delay to the holder of the authorisation.

4. Notwithstanding s. 1, the authorisations granted on the basis of Art. 55, points (f) (i) and (f) (ii) of the Convention, as amended by Decision No ^O 1/2008, which are valid on the date of 1 ^Er May 2016, remain valid after this date and do not call a review.

1. The customs authorities shall keep the applications and the documents attached to them and a copy of any authorisation issued.

2. Where an application is refused or an authorization is cancelled, revoked, amended or suspended, the application and, as the case may be, the decision rejecting the application or the cancellation, revocation, amendment or suspension of the authorization, As well as the various documents attached to them, shall be kept for a period of at least three years from the end of the calendar year in which the application was refused or the authorisation was cancelled, revoked, amended or Suspended.

Customs seals referred to in s. 38 and the seals of a special model referred to in s. 82 Compliant with Annex A2 of the Convention as amended by Decision No. ^O 1/2008 of 16 June 2008 may continue to be used until stocks are exhausted or up to 1 ^Er May 2019, the closest date being selected.

1. Except as otherwise provided in s. 75, the amount of the global guarantee is equal to the reference amount established by the customs office of guarantee.

2. The reference amount of the global guarantee corresponds to the amount of the debt which is liable to become due on the occasion of each common transit operation in respect of which the guarantee was incorporated, during the period Between the placing of the goods under the common transit procedure and the time when the common transit procedure is discharged.

For the purposes of this calculation, account shall be taken of the highest rates of import or export duty and other charges applicable to goods of the same type in the country of the customs office of guarantee, and the goods of The Union carried in accordance with the Convention shall be regarded as non-Union goods.

Where the customs office of guarantee does not have the information necessary to determine the reference amount, this amount shall be set at EUR 10 000 for each transit operation.

The customs office of guarantee shall fix the reference amount in cooperation with the holder of the plan. In determining the reference amount, the customs office of guarantee shall fix this amount on the basis of the data relating to goods placed under the common transit procedure in the preceding 12 months and on an estimate of the volume The transactions provided, in particular, of the commercial and accounting documentation of the holder of the plan.

4. The customs office of guarantee shall carry out a review of the reference amount, on its own initiative or following a request from the holder of the plan, and adapt it as necessary.

5. Each holder of the plan shall ensure that the amount that is already due or likely to be payable does not exceed the reference amount.

Where the reference amount is no longer sufficient to cover its operations, the person concerned shall inform the customs office of the guarantee.

6. The control of the reference amount which covers the amount of the debt liable to become due in respect of the goods placed under the common transit procedure shall be ensured, for each common transit operation, using the system Computer science. 4, para. 1, at the time of placing the goods under the common transit procedure.

1. The holder of the scheme may be authorised to provide a comprehensive guarantee of a reduced amount or to benefit from a guarantee waiver.

2. The amount of the overall guarantee is reduced to:

(a)

50 % of the reference amount determined in accordance with s. 74, when the following conditions are met:

(i)

The applicant shall use an accounting system which is compatible with the generally accepted accounting principles applied in the Contracting Party where the accounting is kept, allows customs controls by audit and maintains a History of data that provides an audit trail from the time the data enters the folder,

(ii)

The applicant has an administrative organisation which corresponds to the type and size of the enterprise and which is adapted to the management of the flow of goods, and an internal control system to prevent, detect and correct Errors, as well as preventing and detecting illegal or irregular transactions,

(iii)

The applicant is not the subject of a bankruptcy proceeding,

(iv)

In the last three years preceding the submission of the application, the applicant has fulfilled its financial obligations with respect to payment in respect of a debt recovered from the importation or exportation of goods or in relation to The importation or exportation of goods,

(v)

The applicant furnishes proof, on the basis of the entries and information available for the last three years preceding the submission of the application, that it has sufficient financial capacity to fulfil its obligations and Fulfil its commitments in respect of the type and volume of its commercial activity, in particular that it has no negative net assets, unless they can be covered,

(vi)

The applicant can prove that it has sufficient financial resources to fulfil its commitments with regard to the reference amount not covered by the guarantee;

(b)

30 % of the reference amount determined in accordance with s. 74, when the following conditions are met:

(i)

The applicant shall use an accounting system which is compatible with the generally accepted accounting principles applied in the Contracting Party where the accounting is kept, allows customs controls by audit and maintains a History of data that provides an audit trail from the time the data enters the folder,

(ii)

The applicant has an administrative organisation which corresponds to the type and size of the enterprise and which is adapted to the management of the flow of goods, and an internal control system to prevent, detect and correct Errors, as well as preventing and detecting illegal or irregular transactions,

(iii)

The applicant shall ensure that the staff concerned are instructed to inform the customs authorities in the event of difficulties in complying with the requirements and establish procedures for informing the customs authorities of such difficulties,

(iv)

The applicant is not the subject of a bankruptcy proceeding,

(v)

In the last three years preceding the submission of the application, the applicant has fulfilled its financial obligations in respect of payment of a debt recovered from the import or export or in relation to the importation or The exportation of goods,

(vi)

The applicant furnishes proof, on the basis of the entries and information available for the last three years preceding the submission of the application, that it has sufficient financial capacity to fulfil its obligations and Fulfil its commitments in respect of the type and volume of its commercial activity, in particular that it has no negative net assets, unless they can be covered,

(vii)

The applicant can prove that he has sufficient financial resources to fulfil his commitments with regard to the part of the reference amount not covered by the guarantee;

(c)

0 % of the reference amount determined in accordance with s. 74, when the following conditions are met:

(i)

The applicant shall use an accounting system which is compatible with the generally accepted accounting principles applied in the Contracting Party where the accounting is kept, allows customs controls by audit and maintains a History of data that provides an audit trail from the time the data enters the folder,

(ii)

The applicant enables the customs authority to have physical access to its accounting systems and, where appropriate, to its commercial entries and documents relating to transport,

(iii)

The applicant has a logistical system which identifies the goods in free circulation in the Contracting Party and the goods of third countries and indicates, where appropriate, their location,

(iv)

The applicant has an administrative organisation which corresponds to the type and size of the enterprise and which is adapted to the management of the flow of goods, and an internal control system to prevent, detect and correct Errors, as well as preventing and detecting illegal or irregular transactions,

(v)

Where appropriate, the applicant shall have satisfactory procedures for the management of licences and authorisations granted in accordance with trade policy measures or on trade in agricultural products,

(vi)

The applicant has satisfactory procedures for the archiving of his entries and information, and protection against loss of data,

(vii)

The applicant shall ensure that the staff concerned are instructed to inform the customs authorities in the event of difficulties in complying with the requirements and establish procedures for informing the customs authorities of such difficulties;

(viii)

The applicant has put in place appropriate security measures to protect its computer system from unauthorised intrusion and to secure its documentation,

(ix)

The applicant is not the subject of a bankruptcy proceeding,

X)

In the last three years preceding the submission of the application, the applicant has fulfilled its financial obligations in respect of payment of a debt recovered from the import or export or in relation to the importation or The exportation of goods;

(xi)

The applicant furnishes proof, on the basis of the entries and information available for the last three years preceding the submission of the application, that it has sufficient financial capacity to fulfil its obligations and Fulfil its commitments in respect of the type and volume of its commercial activity, in particular that it has no negative net assets, unless they can be covered,

(xii)

The applicant can prove that he has sufficient financial resources to fulfil his commitments with regard to the part of the reference amount not covered by the guarantee.

The customs office of guarantee shall inform the holder of the system of the following information:

(a)

The warranty reference number;

(b)

An access code associated with the warranty reference number.

At the request of the person who provided the guarantee, the customs office of guarantee shall assign to the guarantee one or more additional access codes for the use of that person or his representatives.

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

(a)

In special circumstances;

(b)

For goods which have been the subject of proven fraud in large quantities involving the use of the guarantee.

The special circumstances, the proven fraud in large quantities and the rules of procedure relating to the temporary prohibition of the comprehensive guarantee or the overall guarantee of a reduced amount, including a guarantee waiver, are As defined in Annex I.

1. The overall guarantee shall take the form of a guarantee commitment and shall be constituted by means of the form set out in Annex C4 to Appendix III. Proof of this commitment shall be kept by the customs office of guarantee during the period of validity of the guarantee.

2. Art. 20, para. 2, and art. 22 apply Mutatis mutandis .

1. On the basis of the authorisation, the customs office of guarantee shall issue to the holder of the scheme one or more comprehensive guarantee certificates drawn up by means of the form whose model appears in Annex C5 of Appendix III or one or more Certificates of guarantee waiver established by means of the form shown in Annex C6 of Appendix III, which allow the holder to justify either a comprehensive guarantee or a waiver of guarantee in the context of The application of s. 26, para. 1, item b).

2. The validity of a certificate is limited to two years. However, this period may be the subject of the customs office's share of a single extension not exceeding two years.

1. Art. 23, para. 1 and 2 shall apply mutatis mutandis to the revocation and termination of the authorisation of a comprehensive guarantee or to the revocation and termination of the commitment of the guarantor.

2. The revocation of the authorisation of a comprehensive guarantee or of a waiver of guarantee by the customs authorities or the revocation of the decision by which the customs office of guarantee has accepted the undertaking of the guarantor or the termination of his Commitment by the surety, and its effective date is entered in the system referred to in s. 9 by the customs office of guarantee.

3. On the effective date of the revocation or termination referred to in s. 1, no comprehensive guarantee certificate or guarantee waiver certificate issued for the application of s. 26, para. 1 (b) shall not be used for the placing of goods under the common transit procedure and shall be returned without delay to the customs office of guarantee by the holder of the scheme.

Each country shall inform the Commission of the identification of valid certificates which have not been returned or which have been declared stolen, lost or falsified. The Commission shall inform the other countries.

1. The authorizations provided for in s. 55, point (b), with regard to the use of seals of a special model on means of transport, containers or packages used for the common transit procedure shall be granted where the customs authorities approve the seals Specified in the authorization request.

2. The customs authority shall accept, within the framework of the authorisation, the seals of a special model approved by the customs authorities of another country, unless it has information indicating that the seals are not suitable for use Customs.

1. The seals of a special model meet the requirements set out in s. 38, para. 1.

Where the seals have been certified by a competent body in accordance with the international standard ISO 17712:2013 - "Containers for the carriage of goods-mechanical seals", they shall be deemed to comply with these requirements.

For containerized transport, seals with high security elements shall be used to the maximum extent possible.

2. The seal of a special model shall bear one of the following:

(a)

The name of the person authorized to use it in accordance with s. 55, point (b);

(b)

An abbreviation or corresponding code on the basis of which the customs authority of the country of departure can identify the person concerned.

3. The holder of the scheme shall indicate the number of seals of a special model and the identifiers of each of them in the transit declaration and shall affix the seals at the latest when placing the goods under the common transit procedure.

4. The seals of a special model conforming to Annex II to this Appendix, as amended by Decision No. ^O 1/2008 may continue to be used until stocks are exhausted or up to 1 ^Er May 2019, the closest date being selected.

The customs authority:

(a)

Notify the Commission and the customs authorities of the other contracting parties of the seals of a special model used and the seals of a special model which it has decided not to authorise for reasons of irregularities or failures Techniques;

(b)

Examines the seals of a special model which it has approved and which are used, when it is informed of the decision of another authority not to approve a given seal of a special model;

(c)

Conducts a mutual consultation with a view to achieving a common evaluation;

(d)

Controls the use of the seals of a special model by persons approved pursuant to s. 81.

If necessary, the Contracting Parties may, by mutual agreement, establish common numbering and define the use of common security technologies and devices.

The status of authorised consignor referred to in Art. 55, point (c), shall be granted only to applicants who are entitled to constitute a comprehensive guarantee or to use a waiver of guarantee referred to in Art. 55, point (a).

The authorisation shall specify in particular:

(a)

The customs office of departure competent for the common transit operations to be carried out;

(b)

The period of time available to the customs authorities following the filing of the transit declaration by the authorised consignor in order to carry out possible control of the goods prior to their release;

(c)

The identification measures to be taken; to that end, the customs authorities may require that the means of transport or packages be fitted with seals of a special model accepted by the customs authorities as complying with the characteristics of the Art. 82 and intended to be affixed by the authorised consignor;

(d)

Classes or movements of excluded goods;

(e)

The operational and control measures to which the authorised consignor must comply; where appropriate, any special conditions relating to the transit procedure applicable beyond the normal working hours of the office (s) of Customs of departure.

Where an authorised consignor intends to place goods under the common transit procedure, he shall file a transit declaration at the customs office of departure. The authorised consignor shall not commence the common transit operation before the expiry of the period laid down in the authorisation referred to in Art. 55, point c).

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

(a)

The itinerary when a route has been established pursuant to s. 33, para. 2;

(b)

The time limit, fixed in accordance with Art. 34, in which the goods are presented to the customs office of destination;

(c)

The number of seals and the identifiers of each, if any.

The authorised consignor may print a transit accompanying document only after receiving the notification, by the customs office of departure, of the placing of the goods under the common transit procedure.

The status of an approved consignee referred to in Art. 55 (d) is granted only to applicants who declare that they will regularly receive goods placed under the common transit procedure.

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

(a)

Notify the customs office of destination without delay of the arrival of the goods and inform them of any irregularities or incidents during transport;

(b)

Discharge the goods only after obtaining the authorization of the customs office of destination;

(c)

Entered without delay in its entries, after unloading, the results of the inspection and any other relevant information concerning the unloading;

(d)

Shall notify the customs office of destination of the results of the inspection of the goods and shall inform the customs office of any irregularity no later than the third day following the date on which the authorization to unload the goods has been received.

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

3. Where the customs office of destination has received the results of the inspection of the goods referred to in par. 1 (d), it shall communicate the results of the inspection to the customs office of departure, no later than the sixth day following the date on which the goods were delivered to the authorised consignee.

1. The authorisation shall specify in particular:

(a)

The customs office of destination competent for the goods received by the authorised consignee;

(b)

The time limit in which the authorised consignee must receive authorisation to unload the goods from the customs office of destination;

(c)

Classes or movements of excluded goods;

(d)

The operational and control measures to which the authorised consignee must comply; where appropriate, any special conditions relating to the transit procedure applicable beyond the normal working hours of the office or offices of the Customs of destination.

2. The customs authorities shall determine in the authorisation whether the authorised consignee may dispose without intervention of the customs office of destination of the goods upon arrival.

1. The holder of the plan is deemed to have fulfilled its obligations and the common transit procedure is deemed to have terminated in accordance with s. 48, para. 1, where the goods have been presented intact to the approved consignee, as provided for in s. 55, point (d), in the place specified in the authorisation, within the time limit laid down in accordance with Art. 34.

2. At the request of the carrier, the approved consignee shall issue a receipt certifying the arrival of the goods in a place specified in the authorization referred to in Art. 55, point (d) of this appendix and mentions the MNR of the common transit operation. This receipt shall be established by means of the form set out in Annex B10 of Appendix III.

The CIM consignment note shall be regarded as a paper transit declaration in order to use the common transit procedure for goods transported by rail, provided that it is used for transport operations Carried out by railway undertakings which cooperate with each other.

The licensed railway companies maintain records in their accounting offices and use the common system put in place in these offices to detect irregularities.

2. The customs authority of the country in which the authorised railway undertaking is established has access to the data kept in the accounting office of the said undertaking.

3. For the purposes of customs control, the authorised railway undertaking shall, in the country of destination, place all the CIM consignment letters used as a transit declaration in order to use the common transit procedure in paper form for the purposes of Goods transported by rail at the disposal of the customs authority of the country of destination, in accordance with any defined provision of common accord with that authority.

1. The holder of the common paper-based transit procedure for goods transported by rail is:

(a)

An approved railway undertaking established in a country and which accepts to transport goods under the cover of a CIM consignment note as a transit declaration for the purpose of using the common transit procedure on paper for Goods being transported by rail, and completing box 58b of the CIM consignment note by checking the "yes" box and indicating its UIC code;

(b)

Where the transport operation commences outside the customs territory of the Contracting Parties and the goods are entered in that customs territory, any other approved railway undertaking established in a Country and in the name of which Box 58b is completed by a railway undertaking from a third country.

2. The holder of this scheme assumes responsibility for the implicit declaration that the subsequent or replacement railway undertakings participating in the common transit operation on paper also fulfil the Conditions of the common transit procedure on paper for the carriage of goods by rail.

1. The goods are successively owned and transported by various railway undertakings approved at national level and the railway undertakings concerned declare themselves jointly and severally liable to the authority Customs of any potential debt.

2. Notwithstanding the obligations of the holder of the regime referred to in s. 8, other approved railway undertakings which take over the goods during the transport operation and which are mentioned in box 57 of the CIM consignment note are also responsible for the proper application of the A common, paper-based transit system for goods transported by rail.

3. Approved railway undertakings which cooperate with each other shall use a system established by common agreement to detect irregularities and to verify the movement of goods, and shall bear the responsibility of:

(a)

The separate regulation of transport costs on the basis of the information to be made available for each common transit operation for goods transported by rail and each month for railway undertakings Independent accredited organizations in each country;

(b)

The breakdown of transport costs for each country in whose territory the goods are introduced during the common transit operation on paper for the goods transported by rail, and

(c)

Payment of the corresponding share of the costs incurred by each of the cooperating approved railway undertakings.

Approved railway undertakings shall ensure that goods carried under the common transit procedure on paper for goods transported by rail are identified by labels with a pictogram The model is contained in Annex B11 to Appendix III.

The labels are affixed or directly printed on the CIM consignment note as well as on the car if it is a complete load or on the package or packages in the other cases.

The label referred to in the first subparagraph may be replaced by the affixing of a stamp reproducing the pictogram contained in Annex B11 to Appendix III.

In the event of an amendment to the contract of carriage, having the effect of closing:

(a)

Within the customs territory of a Contracting Party a transport that was to be terminated outside the Contracting Party, or

(b)

Outside the customs territory of a Contracting Party, a transport that was to be completed within the customs territory of that Contracting Party,

Authorised railway undertakings may carry out the amended contract only with the prior agreement of the customs office of departure.

In all other cases, licensed railway companies may execute the amended contract. The undertaking concerned shall inform the customs office of the departure of the amendment without delay.

1. Where a transport to which the common transit procedure on paper for goods transported by rail is applicable shall commence and shall be completed within the territory of the Contracting Parties, the CIM consignment note shall be Submitted to the customs office of departure.

2. The customs office of departure shall, in an apparent manner, place in the box reserved for customs copies n ^O 1, n ^O 2 and n ^O 3 CIM consignment note:

(a)

The "T1" code, if the goods flow under the T1 procedure;

(b)

The code "T2" or "T2F", as the case may be, where the goods circulate under the T2 procedure and, in accordance with the provisions of the Union, the affixating of that code is compulsory.

The code "T2" or "T2F" is authenticated by the stamp of the customs office of departure.

3. Except the cases referred to in s. 2. Goods which circulate from one point to another in the Union by crossing the territory of one or more common transit countries, as well as goods moving from the Union to a common transit country, are In accordance with the arrangements laid down by each Member State of the Union, for the whole journey to be travelled from the station of departure to the station of destination, under the T2 procedure without having to submit to the customs office of Departure of the CIM consignment note for these goods.

Where goods are transported from one point to another in the Union by borrowing one or more common transit countries, the labels referred to in Article shall not be affixed. 95.

4. Goods whose transport commences in a common transit country are considered to be circulating under the T1 procedure. However, if the goods are to be circulated under the T2 procedure, in accordance with the provisions of s. 2 para. 3 (b) of the Convention, the customs office of departure shall indicate on the copy n ^O 3 of the CIM consignment note that the goods to which this document relates flow under the T2 procedure. For this purpose, it shall affix the code "T2" or "T2F", as the case may be, as well as the stamp of the customs office of departure and the signature of the competent official in the box reserved for customs. In the case of goods moving under the T1 procedure, the "T1" code shall not be affixed to the said document.

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

6. Each common transit country shall have the right to provide that goods circulating under the T1 procedure may be transported under this procedure without the need to present the CIM consignment note to the customs office of departure.

7. With respect to the goods referred to in s. 2, 3 and 5, the customs office responsible for the station of destination shall assume the role of customs office of destination. However, where the goods are put into free circulation or placed under another regime at an intermediate station, the customs office responsible for that station shall assume the role of customs office of destination.

Unless the Customs office of departure decides otherwise, as a general rule and taking into account the identification measures applied by the authorised railway undertakings, that customs office shall not proceed to the sealing of the means of Transport or individual packages containing the goods.

Where the common paper-based transit procedure for goods transported by rail applies, no formalities shall be performed at the customs office of transit.

1. Where the goods placed under the common transit procedure on paper for the goods transported by rail arrive at the customs office of destination, the following shall be presented to the customs office by The approved railway undertaking:

(a)

Goods;

(b)

Copies n ^O 2 and n ^O 3 of the CIM consignment note.

The customs office of destination shall return copy 2 of the CIM consignment note to the approved railway undertaking after affixing its stamp and retaining copy n ^O 3 of the CIM consignment note.

2. The customs office responsible for the station of destination shall assume the role of customs office of destination.

However, where the goods are put into free circulation or placed under another customs procedure at an intermediate station, the customs office responsible for that station shall assume the role of customs office of destination.

3. In the case referred to in s. 97, para. 3, no formalities are to be performed at the customs office of destination.

1. Where a transport commences within the territory of a Contracting Party and shall terminate in a third country, s. 97 and 98 apply.

2. The customs office responsible for the frontier station by which goods placed under the common transit procedure on paper for goods transported by rail leave the territory of a Contracting Party shall Customs office of destination.

3. No formalities are to be performed at this customs office.

1. The customs office responsible for the frontier station by which goods placed under the common transit procedure on paper for goods transported by rail enter the territory of a Contracting Party shall The role of customs office of departure for transport that begins in a third country and must be completed within the territory of a Contracting Party.

No formalities are to be performed at this customs office.

2. The customs office responsible for the station of destination shall assume the role of customs office of destination. However, where the goods are put into free circulation or placed under another customs procedure at an intermediate station, the customs office responsible for that station shall assume the role of customs office of destination.

The formalities laid down in Art. 100 % are to be performed at this customs office.

1. Where a transport begins and must be completed in a third country, the customs offices assuming the role of customs office of departure and the customs office of destination shall be those referred to in Art. 101, para. 2, and art. 102, para. 1.

2. No formalities shall be performed at the customs offices of departure and destination.

Goods subject to a carriage referred to in s. 102, para. 1, or s. 103, para. 1, shall be regarded as circulating under the T1 procedure, unless the customs status of goods of the Union is established in accordance with the provisions of Appendix II.

In the case of a CIM consignment note covering several wagons or containers, the loading lists, established by means of the form set out in Annex B4 to Appendix III, may be used.

The loading list shall be equipped with the car number to which the CIM consignment note relates or, where applicable, the number of the container containing the goods.

2. For carriage starting within the territory of the Contracting Parties and bearing both on goods moving under the T1 procedure and on goods moving under the T2 procedure, separate loading lists shall be Established.

The order numbers of the loading lists relating to each of the two types of goods are indicated in the box reserved for the description of goods of the CIM consignment note.

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

4. The original of the loading lists is authenticated by the stamp of the sending station.

1. In the case of combined rail and road transport operations, the provisions of Art. 91 to 105 do not exclude the possibility of using the procedures defined in Title II. The provisions of Art. However, 92 and 95 apply.

2. In the cases referred to in s. 1, a reference to the transit declaration (s) used shall be worn, in an apparent manner, at the time of the establishment of the CIM consignment note, in the box reserved for the particulars of the accompanying documents.

This reference shall include an indication of the type of transit declaration, the customs office of departure, the date and the registration number of each transit declaration used.

In addition, copy n ^O 2 of the CIM consignment note is authenticated by the competent railway undertaking for the last station concerned by the common transit operation. This railway company authenticates the CIM consignment note after ensuring that the transport of the goods is covered by the transit declaration (s) to which reference is made.

3. Where a combined rail-road transport of goods moving under the cover of one or more transit declarations in accordance with the procedure defined in Title II is accepted by the railway undertakings at a railway station and is Railway companies are responsible for paying the debt in the event of offences or irregularities committed during the railway journey, in the event that there is no valid guarantee in the country Where the offence or irregularity has been or is deemed to have been committed and to the extent that it is not It is not possible to recover these amounts from the plan holder.

1. Where it is not necessary to present the CIM consignment note as a transit declaration or the goods at the customs office of departure for the goods to be placed, by an authorised consignor, in accordance with Art. 55, point (c), under the common transit procedure on paper for goods transported by rail, the customs office of departure shall take the necessary measures to ensure that the copies n ^O 1, n ^O 2 and n ^O 3 of the CIM consignment note with the code "T1", "T2" or "T2F", as applicable.

2. Where the goods arrive at the place of an approved consignee as provided for in Art. 55, point (d), the customs authorities may provide, by way of derogation from s. 88, than copies n ^O 2 and n ^O 3 of the CIM consignment note shall be delivered directly to the customs office of destination by the approved railway undertaking or by the transport undertaking.

1. An airline may be authorised to use the customs manifest as a transit declaration if the contents of that manifest correspond in substance to the form set out in Appendix 3 to Annex 9 to the Aviation Convention International civil ¹ , entered into Chicago on December 7, 1944.

2. The authorization referred to in s. 55 (e) on the common transit procedure on paper for goods transported by air indicates the form of the manifest and the departure and destination airports for common transit operations. The airline approved in accordance with Art. 55, point (e) for this scheme shall transmit an authenticated copy of that authorisation to the competent customs authorities at each of the airports concerned.

3. Where a transport operation relates to both goods moving under the T1 procedure and goods moving under the T2 procedure between a special tax territory and another part of the customs territory of the Union which Is not a special tax territory, these goods are taken over separate manifests.

1. The airline shall record the following information in a manifest:

(a)

The "T1" code, where the goods flow under the T1 procedure;

(b)

The code "T2" or "T2F", as the case may be, where the goods circulate under the T2 procedure and, in accordance with the provisions of the Union, the affixating of that code is compulsory;

(c)

The name of the airline that transports the goods;

(d)

The flight number;

(e)

Date of the flight;

(f)

The departure airport and the airport of destination.

2. In addition to the information required by s. 1, the airline shall record in the manifest, for each shipment, the following information:

(a)

The air waybill number;

(b)

The number of packages;

(c)

The commercial designation of the goods comprising the particulars necessary for their identification;

(d)

Gross mass.

3. In the case of grouping of goods, their designation in the manifest shall be replaced, where appropriate, by the words'Consolidation', possibly in abbreviated form. In this case, the air waybills relating to the consignments listed on the manifest shall contain the commercial designation of the goods comprising the particulars necessary for their identification. These air waybills are attached to the manifest.

4. The airline dates and signs the manifesto.

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

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

1. The competent customs authorities at each destination airport authenticate each month a list of manifests drawn up by the airlines, which were presented to them in the previous month, and transmitted to the authorities Customs of each departure airport.

2. This list includes at least the following information for each manifest:

(a)

The manifest number;

(b)

The code identifying it as a transit declaration, in accordance with Art. 109, para. 1, points (a) and (b);

(c)

The name of the airline that transported the goods;

(d)

The flight number, and

(e)

The date of flight.

3. The authorization referred to in s. 55, point (e), relating to the common paper-based transit procedure for goods transported by air may also provide that the airlines themselves shall transmit the list referred to in par. 1 of this article to the competent customs authorities of each departure airport.

4. In the event of a finding of irregularities in relation to the indications of the manifests contained in the list, the competent customs authorities of the airport of destination shall inform the competent customs authorities of the airport of departure, thus The competent customs authority which issued the authorisation, referring in particular to the air waybills relating to the goods which gave rise to those findings.

1. The airline shall forward to the airport of destination the manifest established at the airport of departure by means of the computer system enabling the exchange of information

2. The company shall indicate one of the following codes in relation to the articles concerned in the manifest:

(a)

The "T1" code, where the goods flow under the T1 procedure;

(b)

The code "T2" or "T2F", as the case may be, where the goods circulate under the T2 procedure and, in accordance with the provisions of the Union, the affixating of that code is compulsory;

(c)

"TD" for goods already in transit under a transit procedure. In such a case, the airline also affix the code "TD" to the corresponding air waybill, as well as a reference to the regime used, the number and date of the transit declaration or transfer document and the name of the office Issuance;

(d)

"C" (equivalent to " T2L") Or "F" (equivalent to " T2LF") , as the case may be, for goods of the Union which are not placed under a transit procedure;

(e)

"X" for goods of the Union intended for export, which are not placed under a transit procedure.

3. The manifest shall also include the particulars provided for in Art. 109, para. 1, points (c) to (f), and paras. 2.

4. The common transit procedure shall be deemed to have ended as soon as the manifest transmitted by a computer system enabling the exchange of information is made available to the competent customs authorities of the airport of destination and The goods were presented to them.

5. The entries maintained by the airline which allow the competent customs authorities to carry out effective control shall at least show the information referred to in s. 2 and 3.

Where appropriate, the competent customs authorities of the airport of destination shall transmit the relevant information of the manifests received by a computer system allowing the exchange of information to the competent customs authorities of the airport Of departure for audit purposes.

6. The airline shall notify the competent customs authorities of any infringement or irregularity.

7. The competent customs authorities at the airport of destination shall notify the competent customs authorities of the airport of departure as soon as possible, as well as the competent customs authority which has issued Authorization.

1. A debt is incurred within the meaning of s. 3, para. l, per sequel:

(a)

The removal of the goods from the common transit procedure;

(b)

Non-compliance with one of the conditions governing the placing of the goods under the common transit procedure or the use of the common transit procedure.

2. The debt is extinguished in one of the following ways:

(a)

When the debt was incurred under s. 1, point (a) or (b), and the following conditions are met:

(i)

The failure that gave rise to the birth of the debt had no real impact on the proper functioning and did not constitute an attempt to manoeuvre,

(ii)

All the formalities necessary to regularise the situation of the goods are carried out a posteriori;

(b)

Where the removal of the goods from the common transit procedure or the failure to comply with one of the conditions governing the placing of the goods under the common transit procedure or the use of the common transit procedure is the result of their destruction Or their irreparable loss as a result of the very nature of the goods or of a fortuitous event or force majeure, or as a result of the instructions of the customs authorities.

The goods are considered irreparably lost when rendered unusable by anyone.

3. Debt is incurred when:

(a)

The goods have been withdrawn from the common transit procedure or at the time when the requirements for the use of the common transit procedure were not fulfilled or have ceased to be fulfilled;

(b)

A customs declaration has been accepted for the placing of the goods under a common transit procedure, where it appears a posteriori that one of the conditions governing the placing of the goods under that scheme was not actually Satisfied.

1. The debtor is one of the following:

(a)

The person who had 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 knew or was reasonably expected to know that a condition arising out of the agreement was not met and who acted on behalf of the person who was required to comply with that condition or who participated in the act giving rise to the Non-compliance with this condition;

(c)

Any person who has acquired or held the goods in question and who knew or was reasonably expected to know, at the time when they acquired or received the goods, that a condition arising out of the agreement or customs legislation was not Respected;

(d)

The plan holder.

2. In the case referred to in s. 112, para. 1, point (b), the debtor is the person who must comply with the conditions governing the placing or use of the goods under the common transit procedure.

3. Where a customs declaration for the placement of the goods under the common transit procedure is established and where possible information required under the customs legislation on the conditions for placing the goods under the common transit procedure is established Goods under this customs procedure shall be provided to the customs authorities, leading to the birth of a debt, the person who supplied the data necessary for the preparation of the declaration in customs, knowing or in reasonable notice Know that these data were false, is also a debtor.

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

1. The debt is born:

(a)

The place where the facts giving rise to that debt occur;

(b)

If it is not possible to determine the place, the debt arises at the place where the customs authorities find that the goods are in a situation which caused a debt.

2. If the goods have been placed under a common transit procedure that has not been discharged and the place where the debt is incurred cannot be determined in accordance with subs. 1, points (a) and (b), of this Article within the following time limits:

(a)

Seven months from the date on which the goods should have been presented to the customs office of destination, unless, before the expiry of that period, a request for the transfer of the collection of the debt referred to in s. 50 has been addressed to the competent authority of the place where, according to the evidence obtained by the customs authority of the country of departure, the facts giving rise to the debt, in which case this period is extended by a maximum period of one Months;

(b)

One month from the expiration of the period referred to in s. 49, para. 4, available to the holder of the plan in order to respond to a request for the information necessary for the discharge of the regime, if the arrival of the goods has not been notified to the customs authority of the country of departure and the holder of the system has Provided insufficient information or provided no information;

The debt is incurred either in the country on which the last customs office of transit depends on the crossing at the customs office of departure or, failing that, in the country on which the customs office of departure depends.

3. The customs authorities referred to in Art. 116, para. 1, are those of the country where the debt arose or is deemed to have been incurred in accordance with this section.

1. Where the competent authorities which have notified the debt obtain evidence concerning the place where the debt has arisen, they shall suspend the recovery procedure and shall immediately communicate and, in the case of All documents required by the competent customs authorities in that place, including an authenticated copy of the evidence, within the prescribed time limit.

2. The competent authorities in this place shall acknowledge receipt of the application and indicate to the competent authorities who have notified the debt whether they are competent for the recovery. If no reply is received within 28 days, the competent authorities that notified the debt immediately reactivate the recovery action they incurred.

The competent customs authorities shall initiate recovery action as soon as they are in a position to:

(a)

Calculate the amount of the debt, and

(b)

Determine the debtor.

2. These authorities shall notify the debtor of the amount of the debt in the manner and within the time limits in force in the Contracting Parties.

3. Any amount of debt that has been the subject of the notification referred to in s. 2 shall be paid by the debtor in the manner and within the time limits in force in the Contracting Parties.

1. Subject to subs. 4, the liability of the guarantor is incurred as long as the amount of the debt is liable to become due.

2. Where the common transit procedure is not discharged, the customs authorities of the country of departure shall notify the guarantor of the non-discharge of the scheme within nine months from the date on which the goods should have been Presented at the customs office of destination.

3. Where the common transit procedure is not discharged, the customs authorities determined in accordance with Art. 114 shall give notice to the guarantor that it is or may be liable for the sums to be paid by it in respect of the common transit operation concerned, within three years from the date of acceptance of the transit declaration. This notification shall specify the MNR and the date of the transit declaration, the name of the customs office of departure, the name of the holder of the plan and the amount of the sums involved.

4. The guarantor shall be released from his undertakings where either of the notifications referred to in s. 2 and 3 was not completed on schedule.

5. Where either of these notifications has been sent, the guarantor shall be informed of the recovery of the debt or of the discharge of the scheme.

Without prejudice to art. 13 ^Bis Of the Convention, the countries shall assist each other in order to determine the competent authorities for recovery under Art. 114 of this appendix.

These authorities shall inform the customs office of departure and the customs office of guarantee of all cases of the birth of a debt in relation to transit declarations which have been accepted by the customs office of departure, as well as of the shares Undertakings for recovery from the debtor. In addition, they shall inform the customs office of departure of the collection of duties and other charges, in order to allow the customs office to discharge the transit operation.

This appendix lays down detailed rules for the application of the Convention and Appendix I relating to the customs status of goods of the Union and the use of the euro.

1. Evidence of the customs status of goods of the Union may be furnished in accordance with this Title only when the goods to which it relates are transported directly from one Contracting Party to another.

The following are considered to be transported directly from one Contracting Party to another:

(a)

Goods whose transport is carried out without borrowing from the territory of a third country;

(b)

Goods whose transport is carried out on loan from the territory of one or more third countries, provided that the crossing of the latter countries is carried out under the cover of a single transport title, established in a Contracting Party.

2. This title does not apply to goods:

(a)

Which are intended to be exported out of the Contracting Parties; or

(b)

Which are transported under the international carriage of goods under cover of TIR Carnets unless:

-

Goods to be unloaded in the territory of a Contracting Party shall be transported with goods to be unloaded in a third country, or

-

The goods are transported from the territory of one Contracting Party to that of another by way of a third country.

(3) This Title shall apply to mail-outs (including parcel post) sent from a post office of a Contracting Party to a post office of another Contracting Party.

1. Goods which have the customs status of goods of the Union which are transported by rail may circulate, without the subject of a customs procedure, from one point to the other in the customs territory of the Union and be transported with passage By the territory of a common transit country without changing their customs status in the following cases:

-

The carriage of goods shall be carried out under the cover of a single transport title issued in a Member State;

-

The single transport title contains the following visa: "Corridor T2";

-

Transit through a common transit country shall be monitored through an electronic system in that common transit country;

-

The railway undertaking concerned is authorised, by the common transit country of which the territory is borrowed, to use the 'Corridor T2' procedure.

2. The common transit country shall hold the Joint Committee referred to in Art. 14 of the Convention or a working group set up by that committee on the basis of s. 5 of the said Article informed of the arrangements for the electronic monitoring system and of railway undertakings authorised to make use of the procedure referred to in the first subparagraph of this Article.

For the purposes of this Chapter, "competent office" means the competent authorities to certify the customs status of goods of the Union.

1. Evidence of the customs status of goods of the Union not circulating under the T2 procedure may be furnished by means of one of the documents provided for in this Chapter .

2. In so far as the conditions for its grant are fulfilled, the document used for the purpose of justifying the customs status of goods of the Union may be issued a posteriori. In this case, it shall be marked in red as follows:

-

Delivered a posteriori-99210.

The proof of the customs status of goods of the Union is, in the following conditions, brought by the production of a T2L document.

2. Document T2L means any document bearing the abbreviation "T2L" or the abbreviation "T2LF".

1. The T2L document shall be established by means of a form conforming to one of the models contained in the SAD Convention.

2. This form may be completed, if applicable, by one or more additional forms conforming to the models contained in the SAD Convention, which form an integral part of the T2L document.

3. Load lists, drawn up in accordance with the model set out in Annex B4 to Appendix III, may be used, instead of the additional forms, as a descriptive part of the T2L document, of which they are an integral part.

4. Forms referred to in s. 1 to 3 are completed in accordance with Annex B5 to Appendix III. They are printed and completed in one of the official languages of the contracting parties accepted by the competent authorities.

1. The competent authorities may authorise any person who meets the conditions of the art. 45 of Appendix I to be used as lists for loading lists that do not meet all the requirements of Appendix III.

2. The use of such lists may only be authorized:

(a)

Whether they are issued by companies whose entries are based on an integrated electronic or automatic data processing system.

(b)

They are designed and carried out in such a way that they can be exploited without difficulty by the competent authorities;

(c)

If they refer to each article, the information required under Annex B5 of Appendix III.

3. May also be authorized, use as loading lists referred to in s. 1, descriptive lists that are established for the purpose of expediting/exporting, even if these lists are issued by companies whose entries are not based on an integrated processing system Electronic or automatic data.

1. Subject to the provisions of s. 19, the T2L document is established in a single copy.

2. The T2L document and, where applicable, the additional form (s) used or the loading list (s) used are, at the request of the person concerned, covered by the competent office. The endorsement shall contain the following particulars to be included, to the extent possible, in the box " C. Office of departure " of these documents:

(a)

For the T2L document, the name and stamp of the competent office, the signature of an official of the said office, the date of the visa and either a registration number, or the number of the declaration of dispatch or export, if such a declaration is Necessary;

(b)

For the supplementary form or the loading list, the number appearing on the T2L document. This number must be affixed either by means of a stamp bearing the name of the competent office or by hand. In the latter case, it must be accompanied by the official stamp of the said office.

These documents shall be given to the person concerned as soon as the formalities concerning the shipment of the goods to the country of destination have been completed.

The proof of the customs status of goods of the Union shall, in accordance with the conditions set out below, be furnished by the production of the invoice or transport document relating to those goods.

2. The invoice or transportation document referred to in s. 1 shall at least mention the name and full address of the exporter/exporter or the person concerned if the exporter/exporter is not the exporter/exporter, the number, the nature, the marks and numbers of the packages, the designation of the goods and the Gross mass in kilograms, and, where applicable, container numbers.

The person concerned shall affix the symbol "T2L" or "T2LF", together with its handwritten signature, in an apparent manner in that document.

Where the formalities are completed by means of public or private computerised systems, the competent authorities shall authorise the interested parties who request it to replace the signature provided for in par. 2 by another identification technique which could possibly be based on the use of codes and having the same legal consequences as the handwritten signature.

This facility shall be granted only if the technical and administrative conditions laid down by the competent authorities are fulfilled.

4. The invoice or transport document duly completed and signed by the person concerned shall, at the request of the person concerned, be the subject of the competent office if the value of the goods exceeds EUR 15 000. Such a visa must include the name and stamp of the competent office, the signature of an official of that office, the date of the visa and either the registration number, or the number of the declaration of dispatch or export, if such a declaration is Necessary.

5. The provisions of this Article shall apply only if the invoice or transport document relates exclusively to goods of the Union.

6. For the purposes of this Agreement, the invoice or transport document that meets the conditions and formalities referred to in s. 2 to 5 is a T2L document.

7. For the purposes of s. 9 para. 4 of the Convention, the customs office of a common transit country on whose territory goods have entered under the cover of an invoice or a transport document worth a document T2L may attach to the document T2 or T2L which it issues For such goods a certified copy or photocopy of that invoice or transport document.

The proof of the customs status of goods of the Union is, in accordance with the conditions set out below, provided by the manifest of the shipping company relating to those goods.

2. The manifest shall contain at least the following particulars:

(a)

The name and complete address of the shipping company;

(b)

The identity of the vessel

(c)

The place and date of loading of the goods;

(d)

The place where the goods are unloaded.

The manifest also includes for each shipment:

(a)

The reference to the bill of lading or other commercial document;

(b)

The number, nature, marks and numbers of packages;

(c)

The designation of the goods according to their usual trade name, including the particulars necessary for their identification;

(d)

Gross mass in kilograms;

(e)

Where applicable, container numbers;

(f)

The following indications relating to the status of goods:

-

The abbreviation "C" (equivalent to " T2L") Or the abbreviation "F" (equivalent to " T2LF") For goods of the Union whose customs status may be justified,

-

The abbreviation "N" for other goods.

3. The manifest duly completed and signed by the shipping company shall, at the request of the shipping company, be referred to by the competent authorities. The visa must include the name and stamp of the competent office, the signature of a staff member of the office and the date of the visa.

Where the simplified common transit procedure provided for in Art. 112 of Appendix I shall be used, the proof of the customs status of goods of the Union shall be furnished by the affixating of the abbreviation "C" (equivalent to " T2L") Or the abbreviation "F" (equivalent to " T2LF") On the manifest, next to the articles concerned.

1. Where the goods are transported under cover of a TIR Carnet, in one of the cases referred to in Art. 2, para. 2, point (b) or under the cover of an ATA carnet, the declarant may, in order to justify the customs status of goods of the Union and subject to the provisions of Art. 2, affix in an apparent manner in the box reserved for the designation of the goods, the abbreviation "T2L" or "T2LF" accompanied by its signature on all the relevant parts of the carnet used, before the presentation of the latter at the customs office of Departure. The abbreviation "T2L" or the abbreviation "T2LF" shall, on all aspects where it has been affixed, be authenticated by the affixing of the stamp of the customs office of departure accompanied by the signature of the competent official.

2. Where the TIR Carnet or ATA Carnet includes both goods of the Union and non-Union goods, these two categories of goods shall be indicated separately and the abbreviation "T2L" or the abbreviation "T2LF" shall be affixed to the In such a way as to relate clearly to the Union's only goods.

To the extent that the customs status of goods of the Union is to be established in baggage carried by a passenger or contained in their personal luggage, these goods, provided that they are not For commercial purposes, shall be regarded as having the customs status of goods of the Union:

(a)

Where they are declared as goods having the customs status of goods of the Union without any doubt as to the sincerity of that declaration;

(b)

In any other case, in the manner described in this Chapter.

1. The competent authorities of each country may authorise any person, hereinafter referred to as the "Authorised issuer", to comply with the conditions laid down in Art. 45 of Appendix I and which intends to justify the customs status of goods of the Union by means of a T2L document in accordance with Art. 6 or by means of any of the documents provided for in s. 9 to 11 and, hereinafter referred to as "commercial documents", to use these documents without having to submit them to the competent office visa.

2. The provisions of s. 46 to 51 of Appendix I shall apply mutatis mutandis to the authorization referred to in par. 1.

The authorisation shall determine in particular:

(a)

The Office responsible for pre-authentication, as defined in s. 16, para. 1 (a) of the forms used in the preparation of the documents concerned;

(b)

The conditions under which the authorised issuer must justify the use of the said forms;

(c)

Classes or movements of excluded goods;

(d)

The time limit and the conditions in which the authorised issuer informs the competent office with a view to enabling it to carry out possible checks before the goods leave.

1. The authorization states that the front of the commercial documents concerned or the " C. Office of departure " on the front of the forms used for the purpose of issuing T2L and, if applicable, the additional form (s) is:

(a)

In advance of bearing the stamp of the office referred to in s. 15, para. 1 (a) and the signature of an official of the said office; or

(b)

By the approved issuer of the stamp of the special metal stamp admitted by the competent authorities and in accordance with the model set out in Annex B9 to Appendix III. The stamp of this stamp can be preprinted on the forms when this impression is entrusted to a printing firm approved for this purpose.

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

It shall inform the competent authorities of the security measures applied under the preceding paragraph.

3. In the case of misuse by any form bearing the stamp of the customs office of departure or bearing the stamp of the special stamp, the authorised issuer shall, without prejudice to criminal proceedings, respond to the Payment of duties and other charges which have become due in a specified country and relating to the goods transported together with those forms, unless it demonstrates to the competent authorities who have approved it that it has taken the measures concerned To par. 2.

4. At the latest at the time of shipment of the goods, the registered issuer is required to complete the form and sign it. It must also indicate in the box " D. Control by the office of departure " of the T2L document or in an apparent location of the trade document used, the name of the competent office, the date of establishment of the document, and the following statement:

-

Licensed transmitter.

1. The authorised issuer may be authorised not to sign the T2L documents or the commercial documents used, bearing the stamp of the special character set out in Annex B9 of Appendix III and established by means of an integrated system Electronic or automatic data processing. Such authorisation may be granted on condition that the authorised issuer has, in advance, given these authorities a written undertaking by which it is responsible for the legal consequences of issuing all documents T2L or all Trade documents bearing the stamp of the special character.

2. T2L documents or commercial documents prepared in accordance with the provisions of s. 1 shall bear, instead of the signature of the registered issuer, the following statement:

-

Signing device.

1. The competent authorities of each country may authorise the shipping companies to establish the manifest used to justify the customs status of goods of the Union only, at the latest, the day after the departure of the vessel and, in any case, Before the ship arrives at the port of destination.

2. The authorization referred to in s. 1 is granted only to international shipping companies which:

(a)

Meet the requirements of s. 45 of Appendix I; however, by way of derogation from art. 45, para. 1 (a), shipping companies may not be established in a Contracting Party if they have a regional office, and

(b)

Use electronic data exchange systems to transmit information between the ports of departure and destination in the territories of the contracting parties, and

(c)

Operate a significant number of trips between countries according to recognised routes.

3. Upon receipt of the request, the competent authorities of the country where the shipping company is established shall notify that request to the other countries on the territory of which the intended departure and destination ports are located.

If no objection is received within 45 days of the date of notification, the competent authorities shall grant, the simplified procedure described in par. 4.

This authorisation shall be valid in the countries concerned and shall apply only to operations carried out between the ports covered by that authorisation.

4. Simplification applies as follows:

(a)

The manifest at the port of departure is transmitted by electronic data exchange at the port of destination;

(b)

The shipping company shall carry on the manifest the particulars appearing in par. 2 of the art. 10;

(c)

An edition of the manifest transmitted by electronic data exchange system shall be presented, on request, no later than the working day following the departure of the vessel to the competent authorities of the port of departure and, in any case, before the arrival of the Vessel at the port of destination;

(d)

An edition of the manifest transmitted by exchange of data shall be submitted to the competent authorities of the port of destination;

(e)

The competent authorities of the port of departure shall carry out checks on the basis of a risk analysis;

(f)

The competent authorities of the port of destination shall carry out by system of audit checks on the basis of a risk analysis and, if necessary, provide details of the manifests to the competent authorities of the port of departure, for the purpose of Verification.

5. Without prejudice to the provisions of Title IV of Appendix I:

-

The shipping company shall notify the competent authorities of any infringement or irregularity;

-

The competent authorities of the port of destination shall, as soon as possible, notify the competent authorities of the port of departure and the issuing authority of the authorisation.

A licensed issuer is required to make a copy of each T2L document or commercial document issued under this section. The competent authorities shall determine the manner in which the said copy is submitted for control and retained for at least three years.

The competent authorities may make any control which they consider useful to authorised issuers. They are required to provide assistance for this purpose and to provide the necessary information.

The competent authorities of the countries shall assist each other for the control of the authenticity and accuracy of the documents, as well as the regularity of the procedures which, in accordance with the provisions of this Chapter, are used in the Proof of the customs status of goods of the Union ¹ .

The countervalue in national currencies of the amounts in euro referred to in this Agreement shall be calculated on the basis of the conversion rates in force on the first working day of the month of October with effect from 1 ^Er January of the following year.

If, for a given national currency, this rate is not available, the rate to be applied for that currency shall be that of the first day for which a rate was 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 before that date, for which a rate has been published.

2. The value of the euro to be taken into account for the application of s. 1 is the one applicable on the date of the registration of the common transit declaration covered by the isolated guarantee title (s), in accordance with subs. 5 of the art. 18 of Appendix I.

This appendix contains the provisions, forms and models necessary for the preparation of declarations, the transit accompanying document and other documents used for the purposes of the common transit procedure in accordance with Appendices I And II.

The transit declaration referred to in s. 21, para. 1. Of Appendix I is in accordance with the structure and the indications listed in Annex A1 using the codes listed in Annex A2.

The transit accompanying document is provided by means of the form in Annex A3. It is established and used in accordance with the explanatory notes to Annex A4.

The list of items is provided by means of the form in Annex A5. It is established and used in accordance with the explanatory notes to Annex A6.

The forms on which the documents certifying the customs status of goods of the Union are drawn up shall be drawn up by means of the form set out in Appendices 1 to 4 of Annex I to the SAD Convention.

2. The forms on which the transit declarations for travellers or transit declarations are drawn up in the context of the application of the business continuity plan for transit shall be established by means of the form appearing in Annex I, Appendix 1 to the SAD Convention.

3. The data contained in the forms must be shown by a self-opiating process:

(a)

In the case of Appendices 1 and 3, on the copies specified in Appendix 1 of Annex II to the SAD Convention;

(b)

In the case of Appendices 2 and 4, on the copies indicated in Appendix 2 to Annex II to the SAD Convention.

4. Forms are completed and used:

(a)

As a document certifying the customs status of goods of the Union, in accordance with the instructions set out in Annex B2;

(b)

As a transit declaration for the passenger or for the business continuity plan for transit, in accordance with the notice set out in Annex B6.

In both cases, the codes of Annexes A2, B1, B3 and B6 should be used where appropriate.

Forms shall be printed in accordance with the SAD Convention, Annex II, Art. 2.

2. Contracting Parties may print in the upper left-hand corner of the form an identification mark of the Contracting Party concerned. They may also print the words "COMMON TRANSIT" instead of the words "TRANSIT OF THE UNION". The presence of such indication or impression shall not prevent the acceptance of the declaration, when this form is presented in another Contracting Party.

1. The form used for the establishment of the loading list is provided by means of the form in Annex B4. It shall be completed in accordance with the instructions set out in Annex B5.

2. The paper to be used for the loading list form shall be a collated paper for entries weighing at least 40 grams per square metre and its strength shall be such that, for normal use, it shall not accuse or rake. The colour of the paper is left to the choice of the interested parties.

3. The format is 210 millimeters on 297, a maximum tolerance of 5 millimeters in less and 8 millimeters in addition being allowed with respect to length.

The form used to establish the notice of passage in the application of s. 22 of Appendix I is provided by means of the form set out in Annex B8 to this Appendix.

The receipt is provided by means of the form set out in Annex B10.

1. The form used for the establishment of the isolated guarantee title is consistent with the model set out in Annex C3.

2. The paper to be used for the insulated security form is a paper without mechanical pulp, pasted for writing and weighing at least 55 grams per square metre. It is coated with a red-coloured guilloche background that makes all forgeries apparent by mechanical or chemical means. The paper is white.

3. The format is 148 out of 105 millimeters.

4. The Isolated Guarantee Title form shall be marked with a statement indicating the name and address of the printer or a sigle allowing identification and, in addition, an identification number for the identification of the individual.

5. With regard to the isolated guarantee titles, the language to be used shall be determined by the competent authorities of the country of which the guarantee office is responsible.

The forms used for the establishment of the global guarantee certificate or guarantee waiver hereinafter referred to as "the certificate" are in accordance with the models in Annexes C5 and C6. They shall be completed in accordance with the instructions set out in Annex C7.

2. The paper to be used for the certificate form is white paper, without mechanical pulp and weighing at least 100 grams per square metre. It is coated on the front and on the back of a guilloche background, making all falsifications visible by mechanical or chemical means. This impression is:

-

Green for warranty certificates;

-

Light blue color for warranty waiver certificates.

3. The format is 210 out of 148 mm.

4. It is for the Contracting Parties to proceed or to make the printing of the certificate forms. Each certificate must have an identification number.

1. The form must be completed on the typewriter or by a mechanical or similar process. The forms referred to in s. 7 and 8 can also be filled in hand-readable form; in the latter case, they must be filled in ink and printing.

2. The form must be established in one of the official languages of the contracting parties accepted by the competent authorities of the country of departure. These provisions are not applicable to individual guarantee titles.

3. As appropriate, the competent authorities of another country in which the form is to be submitted may request translation into the official language or in one of the official languages of that country.

4. With regard to the global guarantee certificate or guarantee waiver, the language to be used shall be determined by the competent authorities of the country of which the guarantee office is responsible.

5. The form shall not contain either grattages or overloads. The amendments thereto shall be made by biffering the erroneous indications and by adding, where appropriate, the appropriate indications. Any such amendment shall be approved by the author and expressly referred to by the competent authorities.

(6) A Contracting Party may, subject to the prior agreement of the other Contracting Parties and to the extent that this does not prejudice the proper application of the Convention, apply to the forms referred to in this Title These are intended to increase security.