Transit Procedures
Customs Code
Article 141
Goods moved under transit
1. Article 135(2) to (6) and Articles 139, 140 and 144 to 149 shall not apply when goods already under a transit procedure are brought into the customs territory of the Union.
2. Articles 140 and 144 to 149 shall apply to non-Union goods moved under a transit procedure, once such goods have been presented to the customs office of destination in the customs territory of the Union in accordance with the rules governing the transit procedure.
Transit
Section 1
External and internal transit
Article 226
External transit
1. Under the external transit procedure, non-Union goods may be moved from one point to another within the customs territory of the Union without being subject to any of the following:
(a)
import duty;
(b)
other charges as provided for under other relevant provisions in force;
(c)
commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.
2. In specific cases, Union goods shall be placed under the external transit procedure.
3. Movement as referred to in paragraph 1 shall take place in one of the following ways:
(a)
under the external Union transit procedure;
(b)
in accordance with the TIR Convention, provided that such movement:
(i)
began or is to end outside the customs territory of the Union;
(ii)
is effected between two points in the customs territory of the Union through the territory of a country or territory outside the customs territory of the Union;
(c)
in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place;
(d)
under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine);
(e)
under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;
(f)
under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
Article 227
Internal transit
1. Under the internal transit procedure, and under the conditions laid down in paragraph 2, Union goods may be moved from one point to another within the customs territory of the Union, and pass through a country or territory outside that customs territory, without any change in their customs status.
2. The movement referred to in paragraph 1 shall take place in one of the following ways:
(a)
under the internal Union transit procedure provided that such a possibility is provided for in an international agreement;
(b)
in accordance with the TIR Convention;
(c)
in accordance with the ATA Convention/Istanbul Convention, where a transit movement takes place;
(d)
under cover of the Rhine Manifest (Article 9 of the Revised Convention for the Navigation of the Rhine);
(e)
under cover of form 302 as provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951;
(f)
under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.
Article 228
Single territory for transit purposes
Where goods are moved from one point in the customs territory of the Union to another in accordance with the TIR Convention, the ATA Convention / Istanbul Convention, under cover of form 302 or under the postal system, the customs territory of the Union shall, for the purposes of such transport, be considered to form a single territory.
Article 229
Exclusion of persons from TIR operations
1. Where the customs authorities of a Member State decide to exclude a person from TIR operations under Article 38 of the TIR Convention, that decision shall apply throughout the customs territory of the Union and TIR carnets lodged by that person shall not be accepted by any customs office.
2. A Member State shall communicate its decision referred to in paragraph 1, together with the date of its application, to the other Member States and to the Commission.
Article 230
Authorised consignee for TIR purposes
The customs authorities may, upon application, authorise a person, referred to as an ‘authorised consignee’ to receive goods moved in accordance with the TIR Convention at an authorised place, so that the procedure is terminated in accordance with point (d) of Article 1 of the TIR Convention.
Union transit
Article 233
Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure
1. The holder of the Union transit procedure shall be responsible for all of the following:
(a)
presentation of the goods intact and the required information at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification;
(b)
observance of the customs provisions relating to the procedure;
(c)
unless otherwise provided for in the customs legislation, provision of a guarantee in order to ensure payment of the amount of import or export duty corresponding to any customs debt or other charges, as provided for under other relevant provisions in force, which may be incurred in respect of the goods.
2. The obligation of the holder of the procedure shall be met and the transit procedure shall end when the goods placed under the procedure and the required information are available at the customs office of destination in accordance with the customs legislation.
3. A carrier or recipient of goods who accepts goods knowing that they are moving under the Union transit procedure shall also be responsible for presentation of the goods intact at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification.
4. Upon application, the customs authorities may authorise any of the following simplifications regarding the placing of goods under the Union transit procedure or the end of that procedure:
(a)
the status of authorised consignor, allowing the holder of the authorisation to place goods under the Union transit procedure without presenting them to customs;
(b)
the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the Union transit procedure at an authorised place, to end the procedure in accordance with Article 233(2);
(c)
the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the Union transit procedure;
(d)
the use of a customs declaration with reduced data requirements to place goods under the Union transit procedure;
(e)
the use of an electronic transport document as customs declaration to place goods under the Union transit procedure, provided it contains the particulars of such declaration and those particulars are available to the customs authorities at departure and at destination to allow the customs supervision of the goods and the discharge of the procedure.
Article 234
Goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure
1. The external Union transit procedure shall apply to goods passing through a country or a territory outside the customs territory of the Union if one of the following conditions is fulfilled:
(a)
provision is made to that effect under an international agreement;
(b)
carriage through that country or territory is effected under cover of a single transport document drawn up in the customs territory of the Union.
2. In the case referred to in point (b) of paragraph 1, the operation of the external Union transit procedure shall be suspended while the goods are outside the customs territory of the Union.
Article 235
Delegation of power
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the conditions for granting the authorisations referred to in Article 233(4).
Article 236
Conferral of implementing powers
The Commission shall specify, by means of implementing acts, the procedural rules on:
(a)
the placing of goods under the Union transit procedure and the end of that procedure;
(b)
the operation of the simplifications referred to in Article 233(4);
(c)
the customs supervision of goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure, referred to in Article 234.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
Implementing Regulation
External and internal transit procedure
Article 184
Means of communication of the MRN of a transit operation and of the MRN of a TIR operation to the customs authorities
(Article 6(3)(a) of the Code)
The MRN of a transit declaration or of a TIR operation may be submitted to the customs authorities by any of the following means other than electronic data-processing techniques:
(a)
a bar code;
(b)
a transit accompanying document;
(c)
a transit/security accompanying document;
(d)
in case of a TIR operation, a TIR carnet;
(e)
other means as allowed by the receiving customs authority.
Article 185
Transit accompanying document and transit/security accompanying document
(Article 6(2) of the Code)
The common data requirements for the transit accompanying document and, if necessary, for the list of items, and for the transit/security accompanying document and the transit/security list of items are set out in Annex B-02.
Article 186
Applications for the status of authorised consignee for TIR operations
(Article 22(1) 3rd subparagraph of the Code)
For the purposes of TIR operations, applications for the status of authorised consignee referred to in Article 230 of the Code shall be submitted to the customs authority competent to take the decision in the Member State where the TIR operations of the applicant are due to be terminated.
Article 187
Authorisations for the status of authorised consignee for TIR operations
(Article 230 of the Code)
1. The status of authorised consignee laid down in Article 230 of the Code shall be granted to applicants fulfilling the following conditions:
(a)
the applicant is established in the customs territory of the Union;
(b)
the applicant declares that he will regularly receive goods moved under a TIR operation;
(c)
the applicant fulfils the criteria laid down in Article 39(a), (b) and (d) of the Code.
2. The authorisations shall only be granted provided that the customs authority considers that it will be able to supervise the TIR operations and carry out controls without an administrative effort disproportionate to the requirements of the person concerned.
3. The authorisation concerning the status of authorised consignee shall apply to TIR operations that are due to be terminated in the Member State where the authorisation was granted, at the place or places in that Member State specified in the authorisation.
Section 2
External and internal Union transit procedure
Article 188
Special fiscal territories
(Article 1(3) of the Code)
1. Where Union goods are moved from a special fiscal territory to another part of the customs territory of the Union, which is not a special fiscal territory, and that movement ends at a place situated outside the Member State where they entered that part of the customs territory of the Union, those Union goods shall be moved under the internal Union transit procedure referred to in Article 227 of the Code.
2. In situations other than those covered by paragraph 1, the internal Union transit procedure may be used for Union goods moved between a special fiscal territory and another part of the customs territory of the Union.
Article 189
Application of the Convention on a common transit procedure in specific cases
(Article 226(2) of the Code)
Where Union goods are exported to a third country which is a contracting party to the Convention on a common transit procedure or where Union goods are exported and pass through one or more common transit countries and the provisions of the Convention on a common transit procedure apply, the goods shall be placed under the external Union transit procedure as referred to in Article 226 (2) of the Code in the following cases:
(a)
the Union goods have undergone customs export formalities with a view to refunds being granted on export to third countries under the common agricultural policy;
(b)
the Union goods have come from intervention stocks, they are subject to measures of control as to their use or destination, and they have undergone customs formalities on export to third countries under the common agricultural policy;
(c)
the Union goods are eligible for the repayment or remission of import duties on condition that they are placed under external transit in accordance with Article 118(4) of the Code.
Article 190
Receipt endorsed by the customs office of destination
(Article 6(3)(a) of the Code)
A receipt endorsed by the customs office of destination at the request of the person presenting the goods and the information required by that office shall contain the data referred to in Annex 72-03.
Article 191
General provisions on authorisations of simplifications
(Article 233(4) of the Code)
1. Authorisations referred to in Article 233(4) of the Code shall be granted to applicants fulfilling the following conditions:
(a)
the applicant is established in the customs territory of the Union,
(b)
the applicant declares that he will regularly use the Union transit arrangements;
(c)
the applicant fulfils the criteria laid down in Article 39(a), (b) and (d) of the Code.
2. The authorisations shall only be granted provided that the customs authority considers that it will be able to supervise the Union transit procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned.
Article 192
Applications for the status of authorised consignor for placing goods under the Union transit procedure
(Article 22(1) 3rd subparagraph of the Code)
For the purposes of placing goods under the Union transit procedure, applications for the status of authorised consignor referred to in Article 233(4)(a) of the Code shall be submitted to the customs authority competent to take the decision in the Member State where the Union transit operations of the applicant are due to begin.
Article 193
Authorisations for the status of authorised consignor for placing goods under the Union transit procedure
(Article 233(4) of the Code)
The status of authorised consignor referred to in Article 233(4)(a) of the Code shall only be granted to applicants who are authorised in accordance with Article 89(5) of the Code to provide a comprehensive guarantee or to use a guarantee waiver in accordance with Article 95(2) of the Code.
Article 194
Applications for the status of authorised consignee for receiving goods moved under the Union transit procedure
(Article 22(1) 3rd subparagraph of the Code)
For the purposes of receiving goods moved under the Union transit procedure, applications for the status of authorised consignee referred to in Article 233(4)(b) of the Code shall be submitted to the customs authority competent to take the decision in the Member State where the Union transit operations of the applicant are due to be ended.
Article 195
Authorisations for the status of authorised consignee for receiving goods moved under the Union transit procedure
(Article 233(4) of the Code)
The status of authorised consignee referred to in Article 233(4)(b) of the Code shall only be granted to applicants who declare that they will regularly receive goods that have been placed under a Union transit procedure.
Article 196
Receipt issued by authorised consignee
(Article 6(3)(a) of the Code)
A receipt issued by the authorised consignee to the carrier upon delivering the goods and the information required shall contain the data referred to in Annex 72-03.
Article 197
Authorisation for use of seals of a special type
(Article 233(4) of the Code)
1. Authorisations in accordance with Article 233(4)(c) of the Code to use seals of a special type on means of transport, containers or packages used for the Union transit procedure shall be granted where the customs authorities approve the seals set out in the application for the authorisation.
2. The customs authority shall accept in the context of authorisation the seals of a special type that have been approved by the customs authorities of another Member State unless they have information that the particular seal is not suitable for customs purposes.
Article 198
Authorisation for the use of a transit declaration with reduced data requirements
(Article 233(4)(d) of the Code)
Authorisations in accordance with Article 233(4)(d) of the Code to use a customs declaration with reduced data requirements to place goods under the Union transit procedure shall be granted for:
(a)
transport of goods by rail;
(b)
transport of goods by air and sea where an electronic transport document is not used as a transit declaration.
Article 199
Authorisations for the use of an electronic transport document as a transit declaration for air transport
(Article 233(4)(e) of the Code)
For the purposes of air transport, authorisations for the use of an electronic transport document as a transit declaration to place goods under the Union transit procedure in accordance with Article 233(4)(e) of the Code shall only be granted where:
(a)
the applicant operates a significant number of flights between Union airports;
(b)
the applicant demonstrates that he will be able to ensure that the particulars of the electronic transport document are available to the customs office of departure at the airport of departure and to the customs office of destination at the airport of destination and that those particulars are the same at the customs office of departure and the customs office of destination.
Article 200
Authorisations for the use of an electronic transport document as a transit declaration for maritime transport
(Article 233(4)(e) of the Code)
For the purposes of maritime transport, authorisations for the use of an electronic transport document as a transit declaration to place goods under the Union transit procedure in accordance with Article 233(4)(e) of the Code shall only be granted where:
(a)
the applicant operates a significant number of voyages between Union ports;
(b)
the applicant demonstrates that he will be able to ensure that the particulars of the electronic transport document are available to the customs office of departure in the port of departure and to the customs office of destination in the port of destination and that those particulars are the same at the customs office of departure and the customs office of destination.