Commission Regulation (EEC) No 1214/92 of 21 April 1992 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure

• Published date: 16 May 1992
• Subject Matter: Harmonisation of customs law: Community transit
• Official Gazette Publication: Official Journal of the European Communities, L 132, 16 May 1992

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Commission Regulation (EEC) No 1214/92 of 21 April 1992 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure

Official Journal L 132 , 16/05/1992 P. 0001 - 0054

COMMISSION REGULATION (EEC) No 1214/92 of 21 April 1992 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community,

Having regard to Council Regulation (EEC) No 2726/90 of 17 September 1990 on Community transit (1), and in particular Article 44 thereof,

Whereas it is appropriate to simplify the means of establishing the Community status of goods by allowing the use of commercial documents or other arrangements appropriate to certain categories of goods;

Whereas it is convenient to fix the technical arrangements for the functioning of the Community transit procedures, the nature of the documents used, the implementing rules for the guarantee system, and the measures concerning the treatment of irregularities should be laid down;

Whereas taking into account specifically transport by air, sea and pipeline, it has been found useful to lay down simplifications of the Community transit procedure comprising the use of commercial documents and data exchange technology, and checks a posteriori based on a level of perceived risk analysis;

Whereas in some cases the export of goods from the Community is prohibited or subject to restrictions, duties or other charges; whereas provision must accordingly be made for procedures whereby such measures may be applied in regard to Community transit;

Whereas the railway authorities have set up accounting centres at which customs authorities are able to carry out customs control of Community transit operations; whereas this makes it possible to simplify the Community transit procedure in international rail transport;

Whereas it has been found opportune and realistic to reduce further the simplified procedure for intra-Community transport by rail through the territory of third countries;

Whereas it is convenient to simplify formalities to be carried out at offices of departure and destination by persons who frequently send or receive consignments, allowing them to place their goods under a Community transit procedure without having to produce either the goods or the relevant T1 or T2 at the office of departure and to have goods delivered to them without prior production thereof at the office of destination;

Whereas there should be certain transitional measures;

Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Community Transit.

HAS ADOPTED THIS REGULATION:

TITLE I GENERAL PROVISIONS

Article 1

This Regulation lays down the detailed procedures for implementing Regulation (EEC) No 2726/90, hereinafter referred to as the basic Regulation, and certain simplifications of the Community transit procedure.

TITLE II SCOPE MOVEMENT OF COMMUNITY GOODS UNDER THE EXTERNAL COMMUNITY TRANSIT PROCEDURE

Article 2

Community goods:

- which have undergone customs export formalities with a view to the grant of refunds on export to third countries under the common agricultural policy,

or

- in respect of which the repayment or remission of import duties is conditional on their being reexported from the Community or placed in a customs warehouse, free zone or free warehouse or under any customs procedure other than release for free circulation,

or

- which are entered into free circulation in the context of inward processing arrangements, a drawback system, with a view to their later export in the form of compensating products and for which a request for refunds is to be presented in accordance with Article 27 of Council Regulation (EEC) No 1999/85 (¹),

or

- subject to a system of export levies and taxes and which have undergone customs formalities on export to third countries under the common agricultural policy,

or

- coming from intervention stocks and subject to measures of control as to use and/or destination and which have undergone customs formalities on export to third countries under the common agricultural policy,

- shall move under the external Community transit procedure in accordance with the provisions of Article 3 (2) (c) of the basic Regulation.

TITLE III COMMUNITY STATUS OF GOODS CHAPTER I General provisions

Article 3

Where, in accordance with the provisions of the basic Regulation or of this Regulation, it is necessary to prove the Community status of goods, such proof shall be furnished by means of one of the documents for which provision is made in Chapter II or in accordance with the detailed procedures laid down in Chapter III of the present Title.

Scope

Article 4

The documents or detailed procedures for which provision is made in Articles 6 to 11 shall not be used in respect of goods:

(¹) OJ No L 188, 20. 7. 1985, p. 1.

(a) which are intended for export from the Community;

or

(b) in respect of which customs export formalities have been carried out with a view to the granting of refunds on export to third countries under the common agricultural policy;

or

(c) in packagings which lack Community status within the meaning of Article 2 (a) of the basic Regulation.

Conditions of direct carriage

Article 5

The documents or arrangements prescribed by Articles 6 to 11 shall be used to prove the Community status of the goods to which they relate only if such goods are directly transported from one Member State to another.

The following shall be regarded as directly transported from one Member State to another:

(a) goods transported without passing through the territory of a non-member country;

(b) goods transported through the territory of one or more non-member countries on condition that carriage through such countries is covered by a single transport document made out in a Member State.

CHAPTER II Use of documents

Article 6

Proof of Community status shall be furnished by the production of a T2 L document.

Article 7

1. The T2 L document shall be drawn up on a form which conforms to copy 4 or to copy 4/5 of the specimen in Annexes I and II to Council Regulation (EEC) No 679/85 (2).

That form shall be supplemented, where necessary, by one or more forms which conform to copy 4 or to copy 4/5 of the specimen in Annexes III and IV to the said Regulation.

When Member States do not authorize the use of supplementary forms where a computerized system is used to produce declarations, that form shall be supplemented by one or more forms which conform to copy 4 or to copy 4/5 of the specimen in Annexes I and II to the said Regulation.

2. The person concerned shall enter the symbol 'T2 L', in the right-hand subdivision of box 1 of the form and the symbol 'T2 La' in the right-hand subdivision of box 1 of any suplementary forms used.

3. Where a T2 L document is to be drawn up in respect of a consignment comprising two or more kinds of goods, the particulars relating to those goods may be entered on one or more loading lists within the meaning of Article 17 (2) and Articles 23 to 26 instead of in boxes 31 'Packages and description of goods', 32 'Item No', 35 'Gross mass (kg)', and, where applicable, 33 'Commodity code', 38 'Net mass (kg)' and 44 'Additional information/documents produced, certificates and authorizations' of the form used to draw up the T2 L document.

Where loading lists are used, the boxes in question on the form used to draw up the T2 L document shall be barred.

4. The upper part of the box referred to in Article 24 (b) shall be used for the symbol 'T2'; the lower part of that box is intended for the customs stamp as prescribed in Article 8 (2) (b).

The column 'Country of dispatch/export' of the loading list shall not be completed.

5. The loading list shall be produced in the same number of copies as the T2 L document to which it relates.

6. Where two or more loading lists are attached to one T2 L document, such loading lists shall bear a serial number assigned by the person concerned; the number of loading lists attached shall be entered in box 4 'Loading lists' of the form used to draw up the T2 L document.

Article 8

1. Subject to the provisions of Article 123, the T2 L document shall be drawn up in a single original.

2. Document T2 L and, where necessary, document(s) T2 L a shall be authenticated by the competent authorities of the Member State of departure on application by the person concerned. Such authentication shall comprise the following, which should, as far as possible, appear in box C (office of departure) of those documents:

(a) in the case of document T2 L, the name and stamp of the office of departure, the signature of the competent official, the date of authentication and either a registration number or the number of the dispatch declaration when the latter is necessary;

(b) in the case of document T2 La, the number appearing on the document T2 L. That number shall be inserted either by means of a stamp incorporating the name of the office of departure or by hand. In the latter case it shall be accompanied by the official stamp of the said office.

The documents shall be returned to the person concerned as soon as the customs formalities connected with the dispatch of the goods to the Member State of destination have been completed.

Article 9

1. Without prejudice to the provisions of Articles 6, 7 and 8, the Community status of goods may be established under the conditions of this Article by the production of the invoice or transport document relating to the goods.

2. The invoice or transport document referred to in paragraph 1 shall include at least the full name and address of the...