Decision No 1/2017 of the EU-EFTA Joint Committee on common transit of 5 December 2017 amending the Convention of 20 May 1987 on a common transit procedure [2018/29]

Appendix I to the Convention of 20 May 1987 on a common transit procedure is amended as follows:

1. In Article 10(2)(b) the words ‘Article 55(a)’ are replaced by ‘Article 55(1)(a)’.

2. Article 13 is amended as follows:

   1. in paragraph 1, point (a) is replaced by the following:

      goods carried by air where the transit procedure based on an electronic manifest for goods carried by air or where the transit procedure based on an electronic transport document as transit declaration for air transport are used;’;

   2. in paragraph 2, the following sentence is added:

      ‘That waiver shall apply until 1 May 2019 or, for authorisations having a limited period of validity, until the end of that period, whichever is the earlier.’.

3. In Article 25, the following paragraph is added:

   ‘As of the dates of deployment of the upgrading of the New Computerised Transit System (‘NCTS’) referred to in the Annex to Commission Implementing Decision (EU) 2016/578^(*) the particulars and the structure of the data of the transit declaration set out in Annexes A1a and B6a to Appendix III shall apply.

4. In Article 27, the following paragraph is added:

   ‘As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, in the cases referred to in Article 26(1)(a), the traveller shall draw up the paper-based transit declaration in accordance with Articles 5 and 6 and Annex B6a to Appendix III.’.

5. The following Article is inserted:

   As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, a transit declaration may be lodged prior to the expected presentation of the goods to the customs office of departure. If the goods are not presented within 30 days of lodging of the transit declaration, that declaration shall be deemed not to have been lodged.’.

6. In Article 38(6), the words ‘with Annex II to this Appendix’ are replaced by ‘with Annex II to Appendix I to the Convention’.

7. Article 41 is replaced by the following:

   1.

   The customs office of departure shall provide a transit accompanying document to the declarant. The transit accompanying document shall be provided using the form set out in Annex A3 to Appendix III and shall include the particulars set out in Annex A4 to Appendix III.

   2.

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

   3.

   As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the customs office of departure shall provide to the declarant a transit accompanying document supplemented by a List of items. The List of items shall form an integral part of the transit accompanying document.

   The transit accompanying document shall be provided using the form set out in Annex A3a to Appendix III and shall include the particulars set out in Annex A4a to Appendix III. The List of items shall be provided using the form set out in Annex A5a to Appendix III and shall include the particulars set out in Annex A6a to Appendix III.

   The transit accompanying document and the List of items shall be provided in printed form.’.

8. Article 42 is replaced by the following:

   The transit accompanying document with the MRN of the transit declaration and other documents accompanying the goods shall be presented whenever the customs authorities so require.’.

9. Article 44 is amended as follows:

   1. in paragraph 1, the following subparagraphs are added:

      ‘As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the carrier shall present without undue delay after the incident the goods and the transit accompanying document with the MRN of the transit declaration to the nearest customs authority of the country in whose territory the means of transport is located in situation referred to in points (a) to (f) of the first subparagraph.

      Where the customs authorities in whose territory the means of transport is located consider that the common transit operation concerned may continue, they shall take any steps that they consider necessary, and shall record relevant information concerning the incidents referred to in the first subparagraph of this paragraph in the electronic transit system referred to in Article 4.’;

   2. paragraph 2 is replaced by the following:

      ‘2.

      The carrier shall not be required to present the goods and the transit accompanying document with the necessary entries made to the customs authority referred to in paragraph 1 in the following cases:

      1. Incidents as referred to in paragraph 1(c), if the goods are transferred from a means of transport that is not sealed;

      2. Incidents as referred to in paragraph 1(f), where one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems;

      3. Incidents as referred to in paragraph 1(f), where the tractor unit of a road vehicle is changed without its trailers or semi trailers being changed.

      As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the carrier shall not be required to present the goods and the transit accompanying document with the MRN of the transit declaration to the customs authority referred to in paragraph 1, provided that the holder of the procedure or the carrier on behalf of the holder of the procedure provides relevant information concerning the incident to that customs authority in the following cases:

      1. Incidents as referred to in paragraph 1(c), if the goods are transferred from a means of transport that is not sealed;

      2. Incidents as referred to in paragraph 1(f), where one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems;

      3. Incidents as referred to in paragraph 1(f), where the tractor unit of a road vehicle is changed without its trailers or semi-trailers being changed.’;

   3. paragraph 3 is replaced by the following:

      ‘3.

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

      As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the relevant information concerning incidents referred to in paragraph 1 shall be recorded in the electronic transit system by the nearest customs authority of the country in whose territory the means of transport is located.’;

   4. paragraphs 4, 5 and 6 are deleted.

10. In Article 45, paragraph 3 is replaced by the following:

    ‘The customs office of destination shall keep the transit accompanying document.

    The customs office of destination shall in general carry out customs controls on the basis of the particulars of the common transit declaration received from the customs office of departure.’.

11. In Article 46(1), the following subparagraph is added:

    ‘The receipt shall contain a reference to the MRN of the transit declaration.’.

12. Article 47 is amended as follows:

    1. in paragraph 1, the following subparagraph is added:

       ‘As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the customs office of destination shall notify the customs office of departure of the arrival of the goods on the day the goods and the transit accompanying document with the MRN of the transit declaration are presented in accordance with Article 45(1).’;

    2. in paragraph 2, the following subparagraph is inserted as a second subparagraph:

       ‘As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, where the common transit operation is ended at a customs office other than that declared in the transit declaration, the customs office considered to be the customs office of destination in accordance with Article 45(5) shall notify the arrival to the customs office of departure on the day the goods and the transit accompanying document with the MRN of the transit declaration are presented in accordance with Article 45(1).’;

    3. in paragraph 5, the following subparagraph is added:

       ‘As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, where goods are carried by rail and one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems, as referred to in Article 44(2)(b), the customs office of departure shall be notified at the latest on the 12th day following the day the first part of goods has been presented.’.

13. Article 49 is amended as follows:

    1. in paragraph 5, the following subparagraph is inserted as a second subparagraph:

       ‘As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, where, following a request in accordance with paragraph 2, the customs office of destination has not provided sufficient information for the common transit procedure to be discharged, the customs authority of the country of departure shall request the holder of the procedure to provide that information, at the latest 35 days after initiating the enquiry procedure.’;

    2. in paragraph 6, the words ‘with paragraph 4’ are replaced by ‘with paragraph 5’.

14. Article 55 is amended as follows:

    1. the unnumbered paragraph becomes paragraph 1;

    2. in paragraph 1, the following points are added:

       1. the common transit procedure based on an electronic transport document as a transit declaration for air transport;

       2. the use of a customs declaration with reduced data requirements to place goods under the common transit procedure.’;

    3. the following paragraphs are added:

       ‘2.

       The authorisations in accordance with paragraph 1(i) to use of a customs declaration with reduced data requirements to place goods under the common transit procedure shall be granted for:

       1. transport of goods by rail;

       2. transport of goods by air where an electronic transport document is not used as a transit declaration.

       3.

       Until the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the paper based common transit procedure for goods carried by air as referred to in paragraph 1(e) and the paper based common transit procedure specific for the goods carried by rail as referred to in paragraph 1(f) shall apply. After those dates, those common transit procedures shall not apply.

       Until 1 May 2018, the common transit procedure based on an electronic manifest for goods carried by air as referred to in paragraph 1(e) shall apply to those economic operators who have not yet upgraded the systems necessary for the use of the electronic transport document as a transit declaration for air transport as referred to in paragraph 1(h). After that date, the common transit procedure based on an electronic manifest for goods carried by air referred to in paragraph 1(e) shall not apply.

       Until the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the simplification referred to in paragraph 1(i) shall not apply.’.

15. Article 56 is amended as follows:

    1. in paragraph 1, the words ‘Article 55(b) and (c)’ are replaced by ‘Article 55(1)(b) and (c)’;

    2. in paragraph 2, the words ‘Article 55(d)’ are replaced by ‘Article 55(1)(d)’;

    3. in paragraph 3, the word ‘simplification’ is replaced by ‘simplifications’ and the words ‘Article 55(e)’ are replaced by ‘Article 55(1)(e) and (h)’;

    4. in paragraph 4, the word ‘simplification’ is replaced by ‘simplifications’ and the words ‘Article 55(a) and (f)’ are replaced by ‘Article 55(1)(a), (f) and (i)’.

16. Article 57 is amended as follows:

    1. in paragraph 1, the words ‘Article 55(a)’ are replaced by ‘Article 55(1)(a)’;

    2. in paragraph 2, the words ‘Article 55(b), (c) and (d)’ are replaced by ‘Article 55(1)(b), (c), (d) and (i)’;

    3. in paragraph 3, the words the words ‘Article 55(e)’ are replaced by ‘Article 55(1)(e)’;

    4. in paragraph 4, the words ‘Article 55(f)’ are replaced by ‘Article 55(1)(f)’;

    5. the following paragraph is inserted:

       ‘5.

       The authorisations referred to in Article 55(1)(h) shall be granted to applicants fulfilling the following conditions:

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

       2. the applicant declares that he will regularly use the common transit arrangements;

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

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

       5. the applicant has the practical standards of competence or professional qualifications directly related to the activity carried out;

       6. the applicant operates a significant number of flights between airports in the Contracting Parties;

       7. 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.’;

    6. the current paragraph 5 becomes paragraph 6.

17. Article 61 is amended as follows:

    1. in paragraph 1, the words ‘Article 55(c)’ are replaced by ‘Article 55(1)(c)’;

    2. in paragraph 2, the words ‘Article 55(d)’ are replaced by ‘Article 55(1)(d)’;

    3. in paragraph 3, the words ‘Article 55(a), (b) (e) and (f)’ are replaced by ‘Article 55(1)(a), (b), (e), (f), (h) and (i)’;

    4. the following paragraph is added:

       ‘4.

       Where either an authorised consignor as referred to in Article 55(1)(c) or an applicant who is applying for the simplification referred to in Article 55(1)(c) also applies for the simplification referred to in Article 55(1)(b), that application may be submitted to the customs authority competent to take a decision in the country where the common transit operations of the authorised consignor are due to begin.’.

18. Article 70 is deleted.

19. Article 71 is amended as follows:

    1. paragraph 1 is replaced by the following:

       ‘Authorisations that have been granted on the basis of Article 44(1)(a), (b), (d), or (e) of Appendix I to the Convention as amended by Decision No 1/2008, or have been granted on the basis of Article 44(1)(f)(i) or (ii) where the simplified procedure level 1 has been used, and which are valid on 1 May 2016 and which do not have a limited period of validity, shall be reassessed by 1 May 2019.’;

    2. in paragraph 2, the words ‘Article 55(a), (b), (d) and (e) of the Convention amended’ are replaced by ‘Article 44(1)(a), (b), (d) and (e) of Appendix I to the Convention as amended’;

    3. paragraph 4 is deleted.

20. In Article 73, the words ‘Annex A2’ are replaced by ‘Annex II to Appendix I’.

21. Article 74 is amended as follows:

    1. in paragraph 6, the following subparagraph is inserted as a first subparagraph:

       ‘As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the customs authorities shall monitor the guarantee.’;

    2. the following paragraph is added:

       ‘7.

       The monitoring of the guarantee for goods placed under the common transit procedure using the simplification referred to in Article 55(1)(f) during the period between the expiry of the waiver referred to in Article 13(2) and the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578 shall be ensured by regular and appropriate audits.’.

22. In Article 81(1), the words ‘Article 55(b)’ are replaced by ‘Article 55(1)(b)’.

23. Article 82 is amended as follows:

    1. in paragraph 2(a), the words ‘Article 55(b)’ are replaced by ‘Article 55(1)(b)’;

    2. in paragraph 4, the words ‘Annex II to this Appendix’ are replaced by ‘Annex II to Appendix I to the Convention’.

24. In Article 84, the words ‘Article 55(c)’ are replaced by ‘Article 55(1)(c)’ and the words ‘Article 55(a)’ are replaced by ‘Article 55(1)(a)’.

25. Article 86 is amended as follows:

    1. in paragraph 1, the words ‘Article 55(c)’ are replaced by ‘Article 55(1)(c)’;

    2. in paragraph 3, the following subparagraph is added:

       ‘As of the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision (EU) 2016/578, the authorised consignor shall print a transit accompanying document, provided that he has received the notification of the release of the goods for the common transit procedure from the customs office of departure.’.

26. In Article 87, the words ‘Article 55(d)’ are replaced by ‘Article 55(1)(d)’.

27. In Article 88(1), the words ‘Article 55(d)’ are replaced by ‘Article 55(1)(d)’.

28. Article 90 is amended as follows:

    1. in paragraph 1, the words ‘Article 55(d)’ are replaced by ‘Article 55(1)(d)’;

    2. in paragraph 2, the words ‘Article 55(d)’ are replaced by ‘Article 55(1)(d)’.

29. In Article 97(3), the words ‘Member State of the Union’ are replaced by ‘Member State of the European Union’.

30. Article 107 is amended as follows:

    1. in paragraph 1, the words ‘Article 55(c)’ are replaced by ‘Article 55(1)(c)’;

    2. in paragraph 2, the words ‘Article 55(d)’ are replaced by ‘Article 55(1)(d)’.

31. The title of Chapter VII is replaced by the following:

    ‘ Paper based common transit procedure for goods carried by air, common transit procedure based on an electronic manifest for goods carried by air and common transit procedure based on an electronic transport document as a transit declaration for air transport ’.

32. In Article 108(2), the words ‘Article 55(e)’ are replaced by ‘Article 55(1)(e)’.

33. In Article 110(3), the words ‘Article 55(e)’ are replaced by ‘Article 55(1)(e)’.

34. Article 111 is replaced by the following:

    ‘1.

    An airline company may be authorised to use an electronic manifest as a transit declaration for the use of the common transit procedure for goods carried by air.

    2.

    On the acceptance of the application for that authorisation, the competent customs authorities shall notify the other countries in whose territories the airports of departure and destination connected by electronic systems allowing for the exchange of information are situated.

    Provided that no objection is received within 60 days, the competent customs authorities shall issue the authorisation.

    3.

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

    4.

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

    1. ‘T1’ where the goods move under the T1 procedure;

    2. the code ‘T2’ or ‘T2F’, as appropriate, where the goods move under the T2 procedure and, where under the Union provisions entry of this code is mandatory;

    3. ‘TD’ for goods already moving under a transit procedure; in such cases, the airline company shall also enter the code ‘TD’ in the corresponding airway bill as well as a reference for the procedure used, the number and date of the transit declaration or transfer document and the name of the issuing office;

    4. ‘C’ (equivalent to ‘T2L’) or ‘F’ (equivalent to ‘T2LF’), as appropriate, for Union goods not placed under a transit procedure;

    5. ‘X’ for Union goods for which the export was ended and exit confirmed and which are not placed under a transit procedure.

    5.

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

    6.

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

    7.

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

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

    8.

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

    9.

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

35. The following Articles are inserted:

    1.

    After having examined whether the conditions laid down in Article 57(4) for the authorisation relating to the use of an electronic transport document as a transit declaration for air transport referred to in Article 55(1)(h) are met, the customs authority competent to grant the authorisation shall consult the customs authority at the airports of departure and destination.

    Where, following the examination referred to in the first subparagraph, the consulted customs authority establishes that the applicant does not fulfil one or more of the conditions and criteria for granting that authorisation, the results, duly documented and justified, shall be transmitted to the customs authority competent to grant the authorisation.

    2.

    The time limit for the consultation shall be fixed at 45 days from the communication from the customs authority competent to grant the authorisation of the conditions which need to be examined by the consulted authority.

    3.

    The time limit established for the consultation in accordance with paragraph 2 may be extended by the customs authority competent to grant the authorisation in any of the following cases:

    1. where, due to the nature of the examinations to be performed, the consulted authority requests more time;

    2. where the applicant carries out adjustments in order to ensure the fulfilment of the conditions and criteria referred to in paragraph 1 and communicates them to the customs authority competent to grant the authorisation, which shall inform the consulted customs authority accordingly.

    4.

    Where the consulted customs authority does not respond within the time limit established for the consultation in accordance with paragraph 2, the conditions for which the consultation took place shall be deemed to be fulfilled.

    5.

    The consultation procedure laid down in paragraphs 1 to 4 may also be applied for the purposes of reassessment and monitoring of an authorisation.

    1.

    The goods shall be released for the common transit procedure when the particulars of the electronic transport document have been made available to the customs office of departure at the airport in accordance with the means defined in the authorisation.

    2.

    Where the goods are to be placed under the common transit procedure, the holder of the procedure shall enter the appropriate codes next to the relevant items in the electronic transport document:

    (a) ‘T1’ —

    goods not having the customs status of Union goods, which are placed under the common transit procedure;

    (b) ‘T2’ —

    goods having the customs status of Union goods, which are placed under the common transit procedure;

    (c) ‘T2F’ —

    Goods having the customs status of Union goods, which are moved between a part of the customs territory of the Union where the provisions of Council Directive 2006/112/EC^(*) or Council Directive 2008/118/EC^(**) do not apply and a common transit country;

    (d) ‘C’ —

    Union goods not placed under a transit procedure;

    (e) ‘TD’ —

    Goods already placed under a transit procedure;

    (f) ‘X’ —

    Union goods for which the export was ended and exit confirmed and which are not placed under a transit procedure.

    3.

    The common transit procedure shall end when the goods are presented at the customs office of destination at the airport, and the particulars of the electronic transport document have been made available to that customs office in accordance with the means defined in the authorisation.

    4.

    The holder of the procedure shall notify the customs offices of departure and destination immediately of all offences and irregularities.

    5.

    The common transit procedure is deemed to be discharged unless the customs authorities have received information or have established that the procedure has not ended correctly.