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Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community,

Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), hereinafter referred to as the ‘Code’, and in particular Article 249 thereof,

  1. Whereas the Code assembled all existing customs legislation in a single legal instrument; whereas at the same time the Code made certain modifications to this legislation to make it more coherent, to simplify it and to plug certain loopholes; whereas it therefore constitutes complete Community legislation in this area;

  2. Whereas the same reasons which led to the adoption of the Code apply equally to the customs implementing legislation; whereas it is therefore desirable to bring together in a single regulation those customs implementing provisions wich (SIC! which) are currently scattered over a large number of Community regulations and directives;

  3. Whereas the implementing code for the Community Customs Code hereby established should set out existing customs implementing rules; whereas it is nevertheless necessary, in the light of experience:

    • to make some amendments in order to adapt the said rules to the provisions of the Code,

    • to extend the scope of certain provisions which currently apply only to specific customs procedures in order to take account of the Code's comprehensive application,

    • to formulate certain rules more precisely in order to achieve greater legal security in their application;

  4. Whereas the changes made relate mainly to the provisions concerning customs debt;

  5. Whereas it is appropriate to limit the application of Article 791 (2) until 1 January 1995 and to review the subject matter in the light of experience gained before that time;

  6. Whereas the measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

PART I GENERAL IMPLEMENTING PROVISIONS

TITLE I GENERAL

CHAPTER 1 Definitions

Article 1

For the purposes of this Regulation:

  1. Code means:

    Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing a Community Customs Code(2);

  2. ATA carnet means:

    the international customs document for temporary importation established by virtue of the ATA Convention or the Istanbul Convention;

  3. Committee means:

    the Customs Code Committee established by Articles 247a and 248a of the Code;

  4. Customs Cooperation Council means:

    the organization set up by the Convention establishing a Customs Cooperation Council, done at Brussels on 15 December 1950;

  5. Particulars required for identification of the goods means:

    on the one hand, the particulars used to identify the goods commercially allowing the customs authorities to determine the tariff classification and, on the other hand, the quantity of the goods;

  6. Goods of a non-commercial nature means:

    goods whose entry for the customs procedure in question is on an occasional basis and whose nature and quantity indicate that they are intended for the private, personal or family use of the consignees or persons carrying them, or which are clearly intended as gifts;

  7. Commercial policy measures means:

    non-tariff measures established, as part of the common commercial policy, in the form of Community provisions governing the import and export of goods, such as surveillance or safeguard measures, quantitative restrictions or limits and import or export prohibitions;

  8. Customs nomenclature means:

    one of the nomenclatures referred to in Article 20 (6) of the Code;

  9. Harmonized System means:

    the Harmonized Commodity Description and Coding System;

  10. Treaty means:

    the Treaty establishing the European Community;

  11. Istanbul Convention means:

    the Convention on Temporary Admission agreed at Istanbul on 26 June 1990;

  12. Economic operator means:

    a person who, in the course of his business, is involved in activities covered by customs legislation;

  13. Single authorisation means:

    an authorisation involving customs administrations in more than one Member State for one of the following procedures:

    • the simplified declaration procedure pursuant to Article 76(1) of the Code, or

    • the local clearance procedure pursuant to Article 76(1) of the Code, or

    • customs procedures with economic impact pursuant to Article 84(1)(b) of the Code, or

    • end-use pursuant to Article 21(1) of the Code;

  14. Integrated authorisation means:

    an authorisation to use more than one of the procedures referred to in point 13; it may take the form of an integrated single authorisation where more than one customs administration is involved;

  15. Authorising customs authority means:

    the customs authority who grants an authorisation;

  16. EORI number (Economic Operators Registration and Identification number) means:

    a number, unique in the European Community, assigned by a Member State customs authority or designated authority or authorities to economic operators and to other persons in accordance with the rules laid down in Chapter 6;

  17. Entry summary declaration means:

    the summary declaration referred to in Article 36a of the Code to be lodged for goods brought into the customs territory of the Community, except where otherwise provided for in this Regulation.

Article 1a

CHAPTER 2 Decisions

Article 2
Article 3
Article 4

CHAPTER 3 Data-processing techniques

Article 4a
Article 4b
Article 4c

CHAPTER 4 Data exchange between customs authorities using information technology and computer networks

Article 4d
Article 4e

CHAPTER 5 Risk management

Article 4f
Article 4g
Article 4h
Article 4i
Article 4j

CHAPTER 6 Registration and Identification System

Article 4k
Article 4l
Article 4m
Article 4n
Article 4o
Article 4p
Article 4q
Article 4r
Article 4s
Article 4t

TITLE II BINDING INFORMATION

CHAPTER 1 Definitions

Article 5

CHAPTER 2 Procedure for obtaining binding information — Notification of information to applicants and transmission to the Commission

Article 6
Article 7
Article 8

CHAPTER 3 Provisions applying in the event of inconsistencies in binding information

Article 9

CHAPTER 4 Legal effect of binding information

Article 10
Article 11
Article 12

CHAPTER 5 Provisions applying in the event of expiry of binding information

Article 13
Article 14

TITLE IIA AUTHORISED ECONOMIC OPERATORS

CHAPTER 1 Procedure for granting the certificates

Section 1 General provisions
Article 14a
Article 14b
Section 2 Application for an AEO certificate
Article 14c
Article 14d
Article 14e
Article 14f
Section 3 Conditions and criteria for granting the AEO certificate
Article 14g
Article 14h
Article 14i
Article 14j
Article 14k
Section 4 Procedure for issuing AEO certificates
Article 14l
Article 14m
Article 14n
Article 14o
Article 14p

CHAPTER 2 Legal effects of AEO certificates

Section 1 General provisions
Article 14q
Section 2 Suspension of the status of authorised economic operator
Article 14r
Article 14s
Article 14t
Article 14u
Section 3 Revocation of the AEO certificate
Article 14v

CHAPTER 3 Information exchange

Article 14w
Article 14x

TITLE IV ORIGIN OF GOODS

CHAPTER 1 Non-preferential origin

Section 1 Working or processing conferring origin
Article 35
Subsection 1 Textiles and textile articles falling within Section XI of the combined nomenclature
Subsection 2 Products other than textiles and textile articles falling within Section XI of the combined nomenclature
Subsection 3 Common provisions for all products
Section 2 Implementing provisions relating to spare parts
Article 41
Article 42
Article 43
Article 44
Article 45
Article 46
Section 3 Implementing provisions relating to certificates of origin
Subsection 1 Provisions relating to universal certificates of origin
Subsection 2 Specific provisions relating to certificates of origin for certain agricultural products subject to special import arrangements

CHAPTER 2 Preferential origin

Article 66
Section 1 Generalised system of preferences
Subsection 1 Definition of the concept of originating products
Subsection 2 Proof of origin
Subsection 3 Methods of administrative cooperation
Subsection 4 Ceuta and Melilla
Subsection 5 Final provision
Section 2 Beneficiary countries or territories to which preferential tariff measures adopted unilaterally by the Community for certain countries or territories apply
Subsection 1 Definition of the concept of originating products
Subsection 2 Proof of origin
Subsection 3 Methods of administrative cooperation
Subsection 4 Ceuta and Melilla

TITLE V CUSTOMS VALUE

CHAPTER 1 General provisions

Article 141
Article 142
Article 143
Article 144
Article 145
Article 146
Article 147
Article 148
Article 149
Article 150
Article 151
Article 152
Article 153
Article 154
Article 155
Article 156
Article 156a

CHAPTER 2 Provisions concerning royalties and licence fees

Article 157
Article 158
Article 159
Article 160
Article 161
Article 162

CHAPTER 3 Provisions concerning the place of introduction into the Community

Article 163

CHAPTER 4 Provisions concerning transport costs

Article 164
Article 165
Article 166

CHAPTER 6 Provisions concerning rates of exchange

Article 168
Article 169
Article 170
Article 171
Article 172

CHAPTER 7 Simplified procedures for certain perishable goods

CHAPTER 8 Declarations of particulars and documents to be furnished

Article 178
Article 179
Article 180
Article 181
Article 181a

TITLE VI INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY

CHAPTER 1 Entry summary declaration

Section 1 Scope
Article 181b
Article 181c
Article 181d
Section 2 Lodging of an entry summary declaration
Article 183
Article 183a
Article 183b
Article 183c
Article 183d
Article 184
Section 3 Time limits
Article 184a
Article 184b
Article 184c
Section 4 Risk analysis
Article 184d
Article 184e
Section 5 Notification of arrival
Article 184g

CHAPTER 2 Temporary storage

Article 185
Article 186
Article 187
Article 187a

CHAPTER 3 Special provisions applicable to goods consigned by sea or air

Section 1 General provision
Article 189
Section 2 Special provisions applicable to the cabin baggage and hold baggage of travellers
Article 190
Article 191
Article 192
Article 193
Article 194
Article 195
Article 196
Article 197

TITLE VII CUSTOMS DECLARATIONS - NORMAL PROCEDURE

CHAPTER 1 Customs declarations in writing

Section 1 General provisions
Article 198
Article 199
Article 200
Article 201
Article 202
Article 203
Article 204
Section 2 Forms to be used
Article 205
Article 206
Article 207
Article 208
Article 209
Article 210
Article 211
Article 212
Article 213
Article 214
Article 215
Section 3 Particulars required according to the customs procedure concerned
Article 216
Article 217
Section 4 Documents to accompany the customs declaration
Article 218
Article 219
Article 220
Article 221

CHAPTER 2 Customs declarations made using a data-processing technique

Article 222
Article 223
Article 224

CHAPTER 3 Customs declarations made orally or by any other act

Section 1 Oral declarations
Article 225
Article 226
Article 227
Article 228
Article 229
Section 2 Customs declarations made by any other act
Article 230
Article 231
Article 232
Article 233
Article 234
Section 3 Provisions common to Sections 1 and 2
Articles 235
Article 236
Section 4 Postal traffic
Article 237
Article 238

TITLE VIII EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS OFFICE AND OTHER MEASURES TAKEN BY THE CUSTOMS OFFICE

Article 239

Article 240

Article 241

Article 242

Article 243

Article 244

Article 245

Article 246

Article 247

Article 248

Article 249

Article 250

Article 251

Article 252

TITLE IX SIMPLIFIED PROCEDURES

CHAPTER 1 General provisions

Section 1 General
Article 253
Article 253a
Section 2 Granting, suspension, revocation of authorisations for the simplified declaration or the local clearance procedure
Article 253b
Article 253c
Article 253d
Article 253e
Article 253f
Article 253g

CHAPTER 1A Single authorisation for the simplified declaration or the local clearance procedure

Section 1 Application procedure
Article 253h
Article 253i
Section 2 Issuing procedure
Article 253j
Article 253k
Article 253l
Section 3 Information exchange
Article 253m

CHAPTER 2 Declarations for release for free circulation

Section 1 Incomplete declarations
Article 254
Article 255
Article 256
Article 257
Article 258
Article 259
Section 2 Simplified declaration procedure
Article 260
Article 261
Article 262
Section 3 Local clearance procedure
Article 263
Article 264
Article 266
Article 267

CHAPTER 3 Declarations for a customs procedure with economic impact

Section 1 Entry for a customs procedure with economic impact
Subsection 1 Entry for the customs warehousing procedure
Subsection 2 Entry for the inward processing, processing under customs control or temporary importation procedures
Subsection 3 Goods declared for the outward processing procedure
Subsection 4 Common provisions
Section 2 Discharge of a customs procedure with economic impact
Article 278

CHAPTER 4 Export declarations

Article 279
Section 1 Incomplete declarations
Article 280
Article 281
Section 2 Simplified declaration procedure
Article 282
Section 3 Local clearance procedure
Article 283
Article 284
Article 285
Article 285a
Article 285b
Article 286
Article 287
Section 4 Provisions common to Sections 2 and 3
Article 288
Article 289

PART II CUSTOMS-APPROVED TREATMENT OR USE

TITLE I RELEASE FOR FREE CIRCULATION

CHAPTER 1 General provisions

Article 290

CHAPTER 1a Provisions concerning bananas

Article 290a
Article 290b
Article 290c
Article 290d

CHAPTER 2 End-use

Article 291
Article 292
Article 293
Article 294
Article 295
Article 296
Article 297
Article 298
Article 299
Article 300

CHAPTER 3 Management of tariff measures

Section 1 Management of tariff quotas designed to be used following the chronological order of dates of customs declarations
Article 308a
Article 308b
Article 308c
Section 2 Surveillance of goods
Article 308d

TITLE II CUSTOMS STATUS OF GOODS AND TRANSIT

CHAPTER 3 Customs status of goods

Section 1 General provisions
Article 313
Article 313a
Article 313b
Article 314
Article 314a
Section 2 Proof of Community status
Article 314b
Article 314c
Subsection 1 T2L document
Subsection 2 Commercial documents
Subsection 3 Other proof specific to certain operations
Subsection 4 Proof of Community status of goods provided by an authorised consignor
Subsection 5 Specific provisions concerning products of sea-fishing and other products taken from the sea by boats

CHAPTER 4 Community transit

Section 1 General provisions
Article 340a
Article 340b
Article 340c
Article 340d
Article 340e
Article 341
Article 342
Article 343
Article 343a
Article 344
Article 344a
Section 2 Procedure
Subsection 1 Individual guarantee
Subsection 2 Means of transport and declarations
Subsection 3 Formalities at the office of departure
Subsection 4 Formalities en route
Subsection 5 Formalities at the office of destination
Subsection 6 Enquiry procedure
Subsection 7 Additional provisions applicable where transit data is exchanged between customs authorities using information technology and computer networks
Section 3 Simplifications
Subsection 1 General provisions concerning simplifications
Subsection 2 Comprehensive guarantee and guarantee waiver
Subsection 3 Special loading lists
Subsection 4 Use of seals of a special type
Subsection 5 Exemption regarding prescribed itinerary
CHAPTER 7 Simplifications
Section 4 Customs debt and recovery
Article 450a
Article 450b
Article 450c
Article 450d

CHAPTER 9 Transport under the TIR or ATA procedure

Section 1 Common Provisions
Article 451
Article 452
Article 453
Section 2 The TIR procedure
Article 454
Article 454a
Article 454b
Article 454c
Article 455
Article 455a
Article 455b
Section 3 The ATA procedure
Article 457c
Article 457d
Article 458
Article 459
Article 460
Article 461

CHAPTER 10 Transport under the form 302 procedure

Article 462

CHAPTER 10a Procedure for postal consignments

Article 462a

TITLE III CUSTOMS PROCEDURES WITH ECONOMIC IMPACT

CHAPTER 1 Basic provisions common to more than one of the arrangements

Section 1 Definitions
Article 496
Section 2 Application for authorisation
Article 497
Article 498
Article 499
Section 3 Single authorisation
Article 500
Article 501
Section 4 Economic conditions
Article 502
Article 503
Article 504
Section 5 The decision on authorisation
Article 505
Article 506
Article 507
Article 508
Section 6 Other provisions concerning the operation of the arrangements
Subsection 1 General provisions
Subsection 2 Transfers
Subsection 3 Records
Subsection 4 Rate of yield and calculation formula
Subsection 5 Compensatory interest
Subsection 6 Discharge
Section 7 Administrative cooperation
Article 522
Article 523

CHAPTER 2 Customs warehousing

Section 1 General provisions
Article 524
Article 525
Section 2 Additional conditions concerning the granting of the authorisation
Article 526
Article 527
Section 3 Stock records
Article 528
Article 529
Article 530
Section 4 Other provisions concerning the operation of the arrangements
Article 531
Article 532
Article 533
Article 534
Article 535

CHAPTER 3 Inward processing

Section 1 General provision
Article 536
Section 2 Additional conditions concerning the granting of the authorisation
Article 537
Article 538
Article 539
Article 540
Section 3 Provisions concerning the operation of arrangements
Article 541
Article 542
Article 543
Article 544
Section 4 Provisions concerning the operation of the suspension system
Article 545
Article 546
Article 547
Article 547a
Article 548
Article 549
Section 5 Provision concerning the operation of the drawback system
Article 550

CHAPTER 4 Processing under customs control

Article 551
Article 552

CHAPTER 5 Temporary importation

Section 1 General provisions
Article 553
Article 554
Section 2 Conditions for total relief from import duties
Subsection 1 Means of transport
Subsection 2 Personal effects and goods for sports purposes imported by travellers; welfare material for seafarers
Subsection 3 Disaster relief material; medical, surgical and laboratory equipment; animals; goods for use in frontier zones
Subsection 4 Sound, image or data carrying media, publicity material; professional equipment; pedagogic material and scientific equipment
Subsection 5 Packings; moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles; special tools and instruments; goods to carry out tests or subject to tests; samples; replacement means of production
Subsection 6 Goods for events or for sale
Subsection 7 Spare parts, accessories and equipment; other goods
Section 3 Provisions concerning the operation of the arrangements
Article 579
Article 580
Article 581
Article 582
Article 583
Article 584

CHAPTER 6 Outward processing

Section 1 Additional conditions concerning the granting of the authorisation
Article 585
Article 586
Article 587
Section 2 Provisions concerning the operation of the arrangements
Article 588
Article 589
Section 3 Provisions concerning the calculation of the duty relief
Article 590
Article 591
Article 592

TITLE IV IMPLEMENTING PROVISIONS RELATING TO EXPORTATION

CHAPTER 1 General provisions for customs declarations

Article 592a
Article 592b
Article 592c
Article 592d
Article 592e
Article 592f
Article 592g

CHAPTER 2 Permanent exportation

Article 787
Article 788
Article 789
Article 790
Article 791
Article 792
Article 792a
Article 792b
Article 793
Article 793a
Article 793b
Article 793c
Article 794
Article 795

CHAPTER 3 Exchange of export data between customs authorities using information technology and computer networks

Article 796a
Article 796b
Article 796c
Article 796d
Article 796da
Article 796e

CHAPTER 4 Temporary exportation using an ATA carnet

Article 797
Article 798

TITLE V OTHER CUSTOMS-APPROVED TREATMENTS OR USES

CHAPTER 1 Free zones and free warehouses

Section 1 Provisions common to Sections 2 and 3
Subsection 1 Definitions and general provisions
Subsection 2 Approval of the stock records
Section 2 Provisions applicable to free zones of control type I and to free warehouses
Subsection 1 Controls
Subsection 2 Other provisions concerning the operation of free zone of control type I and free warehouses
Section 3 Provisions applicable to free zones of control type II
Article 813

CHAPTER 2 Re-exportation, destruction and abandonment

Section 1 Re-exportation
Article 841
Article 841a
Section 2 Destruction and abandonment
Article 842

TITLE VI GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITY

CHAPTER 1 Exit summary declaration

Article 842a
Article 842b
Article 842c
Article 842d
Article 842e
Article 842f

CHAPTER 2 Temporary export

Article 843

PART III PRIVILEGED OPERATIONS

TITLE I RETURNED GOODS

Article 844

Article 845

Article 846

Article 847

Article 848

Article 849

Article 850

Article 851

Article 852

Article 853

Article 854

Article 855

Article 856

TITLE II PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS TAKEN FROM THE TERRITORIAL SEA OF A THIRD COUNTRY BY COMMUNITY FISHING VESSELS

Article 856a

PART IV CUSTOMS DEBT

TITLE I SECURITY

Article 857

Article 858

TITLE II INCURRENCE OF THE DEBT

CHAPTER 1 Failures which have no significant effect on the operation of temporary storage or of the customs procedure

Article 859
Article 860
Article 861

CHAPTER 2 Natural wastage

Article 862
Article 863
Article 864

CHAPTER 3 Goods in special situations

Article 865
Article 865a
Article 866
Article 867
Article 867a

TITLE III RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT

Article 868

Article 869

Article 870

Article 871

Article 872

Article 872a

Article 873

Article 874

Article 875

Article 876

Article 876a

TITLE IV REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES

CHAPTER 1 General provisions

Article 877

CHAPTER 2 Implementing provisions relating to Articles 236 to 239 of the Code

Section 1 Application
Article 878
Article 879
Article 880
Article 881
Article 882
Section 2 Procedure for granting repayment or remission
Article 883
Article 884
Article 885
Article 886
Article 887
Article 888
Article 889
Article 890
Article 891
Article 892
Article 893
Article 894
Article 895
Article 896
Article 897
Article 898

CHAPTER 3 Specific provisions relating to the application of Article 239 of the Code

Section 1 Decisions to be taken by the customs authorities of the Member States
Article 899
Article 900
Article 901
Article 902
Article 903
Article 904
Article 904a
Section 2 Decisions to be taken by the Commission
Article 905
Article 906
Article 906a
Article 907
Article 908
Article 909

CHAPTER 4 Administrative assistance between the Customs authorities of the Member States

Article 910
Article 911
Article 912

PART IVa CONTROLS ON THE USE AND/OR DESTINATION OF GOODS

Article 912a

Article 912b

Article 912c

Article 912d

Article 912e

Article 912f

Article 912g

PART V FINAL PROVISIONS

Article 913

Article 914

Article 915

IMPLEMENTING PROVISIONS FOR THE COMMUNITY CUSTOMS CODEANNEXES

ANNEX 1MODEL OF BINDING TARIFF INFORMATION (BTI) NOTIFICATION FORM

ANNEX 1a

ANNEX 1bMODEL OF BINDING TARIFF INFORMATION (BTI) APPLICATION FORM

ANNEX 1c

ANNEX 1d

ANNEX 6

ANNEX 6a

ANNEX 9INTRODUCTORY NOTES TO THE LISTS OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS

ANNEX 10LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS

ANNEX 11LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS

ANNEX 12

ANNEX 13

ANNEX 14INTRODUCTORY NOTES TO THE LIST IN ANNEX 15

ANNEX 15LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS

ANNEX 16WORKING EXCLUDED FROM GSP REGIONAL CUMULATION

ANNEX 17CERTIFICATE OF ORIGIN FORM A

ANNEX 18

ANNEX 21MOVEMENT CERTIFICATE EUR. 1 AND RELEVANT APPLICATIONS

ANNEX 22

ANNEX 23INTERPRETATIVE NOTES ON CUSTOMS VALUE

ANNEX 24APPLICATION OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR THE DETERMINATION OF CUSTOMS VALUE

ANNEX 25AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS VALUE

ANNEX 26

ANNEX 27MARKETING CENTRES FOR THE PURPOSE OF CALCULATING UNIT PRICES BY CLASSIFICATION HEADING

ANNEX 28

ANNEX 29

ANNEX 30TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A COMMUNITY AIRPORT(Article 196)

ANNEX 30a

ANNEX 31(393)MODEL OF SINGLE ADMINISTRATIVE DOCUMENT(eight-copy set)

ANNEX 32(394)MODEL OF SINGLE ADMINISTRATIVE DOCUMENT FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS

ANNEX 33(395)MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM(eight-copy set)

ANNEX 34(396)MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS

ANNEX 35INDICATION OF THE COPIES OF THE FORMS SHOWN IN ANNEXES 31 AND 33 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS(Counting copy 1)

ANNEX 36INDICATION OF THE COPIES OF THE FORMS SHOWN IN ANNEXES 32 AND 34 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS(Counting copy 1/6)

ANNEX 37SINGLE ADMINISTRATIVE DOCUMENT EXPLANATORY NOTES(409)

ANNEX 37aEXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS BY THE EXCHANGE OF EDI STANDARD MESSAGES(EDI TRANSIT DECLARATION)

ANNEX 37cADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM

ANNEX 37d(referred to in Article 353(2)(b))

ANNEX 38CODES TO BE USED IN THE FORMS(415)(416)

ANNEX 38a

ANNEX 38b

ANNEX 38c

ANNEX 38d(referred to in Article 4o)

ANNEX 42

ANNEX 42a

ANNEX 42b

ANNEX 43

ANNEX 44NOTES(to be added to the booklet containing the T2M forms)

ANNEX 44aEXPLANATORY NOTE ON THE LOADING LIST

ANNEX 44bPROVISIONS CONCERNING FORMS USED IN COMMUNITY TRANSIT

ANNEX 44cGOODS INVOLVING HIGHER RISK OF FRAUD(referred to in Article 340a)

ANNEX 45

ANNEX 45aTRANSIT ACCOMPANYING DOCUMENT

ANNEX 45bLIST OF ITEMS

ANNEX 45e(referred to in Article 358(2))

ANNEX 45f(referred to in Article 358(3))

ANNEX 45g(referred to in Article 796a)

ANNEX 45h(referred to in Article 796a)

ANNEX 45i(referred to in Articles 183(2), 787(2)(a) and 842b(3))

ANNEX 45j(referred to in Articles 183(2), 787(2)(a) and 842b(3))

ANNEX 45k(referred to in Article 787)

ANNEX 45l(referred to in Article 787)

ANNEX 46

ANNEX 46aCHARACTERISTICS OF SEALS

ANNEX 46bCRITERIA REFERRED TO IN ARTICLES 380 AND 381

ANNEX 47

ANNEX 47aAPPLICATION OF ARTICLE 94(6) AND (7) OF THE CODE

ANNEX 48

ANNEX 49COMMON / COMMUNITY TRANSIT PROCEDURE

ANNEX 50COMMON / COMMUNITY TRANSIT PROCEDURE

ANNEX 51

ANNEX 51a

ANNEX 51bEXPLANATORY NOTE ON COMPREHENSIVE GUARANTEE CERTIFICATES AND GUARANTEE WAIVER CERTIFICATES

ANNEX 52LIST OF GOODS WHICH, WHEN TRANSPORTED, GIVE RISE TO AN INCREASE IN THE FLAT-RATE GUARANTEE

ANNEX 54

ANNEX 58

ANNEX 59

ANNEX 60

ANNEX 61

ANNEX 62SPECIAL STAMP

ANNEX 63

ANNEX 64

ANNEX 65

ANNEX 66INSTRUCTIONS FOR USE OF THE FORMS REQUIRED TO DRAW UP CONTROL COPY T5

ANNEX 67APPLICATION AND AUTHORISATION FORMS(Articles 253b, 253c, 253h, 253l, 292, 293, 497 and 505)

Appendix(IPR economic condition codes according to Annex 70)

ANNEX 68TRANSFER OF GOODS OR PRODUCTS COVERED BY THE ARRANGEMENTS FROM ONE HOLDER TO ANOTHER(Article 513)

Appendix

ANNEX 69STANDARD RATES OF YIELD(Article 517(3))

ANNEX 70ECONOMIC CONDITIONS AND ADMINISTRATIVE COOPERATION(Articles 502 and 522)

Appendix to Annex 70

ANNEX 71INFORMATION SHEETS(Article 523)

Appendix

ANNEX 72LIST OF USUAL FORMS OF HANDLING REFERRED TO IN ARTICLE 531 AND ARTICLE 809

ANNEX 73IMPORT GOODS FOR WHICH THE ECONOMIC CONDITIONS ARE DEEMED NOT TO BE FULFILLED BY VIRTUE OF ARTICLE 539, FIRST PARAGRAPH

ANNEX 74SPECIAL PROVISIONS CONCERNING EQUIVALENT GOODS(Article 541)

ANNEX 75

ANNEX 76ECONOMIC CONDITIONS IN THE FRAMEWORK OF THE ARRANGEMENTS FOR PROCESSING UNDER CUSTOMS CONTROL(Article 552)

ANNEX 77(Article 581)

ANNEX 104

ANNEX 109

ANNEX 110

ANNEX 110a

ANNEX 111

ANNEX 112

ANNEX 113

PROVISIONS IMPLEMENTING THE COMMUNITY CUSTOMS CODE