Certain transport operations within Community territory involving raw materials and products derived therefrom should be subject to controls entailing the use of T5 control copies to be issued in accordance with 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(8).

Whereas Regulation (EEC) No 719/91 (6) further simplifies the rules for use of TIR and ATA carnets with effect from 1 January 1992 by providing that the Community is to be considered for this purpose to form a single customs territory, thus eliminating entirely the need, at internal frontier crossings, for the formalities and controls inherent in the use of TIR and ATA carnets as transit documents;

The Member States shall ensure that the customs authorities do not authorise the release of the products for free circulation into the customs territory of the Community unless information has been supplied that, both on the basis of the document based on the model laid down in Annex A completed according to Annex B and of possible further controls carried out by the competent authorities, the checks on the products in question have been carried out in accordance with Article 5 and 7 of Directive 95/53/EC to the satisfaction of the competent authority of the Member State where the products are released for free circulation.

whereas consignment of the goods requires a T5 control copy to be made out in the Member State of entry for free circulation in accordance with Commission Regulation (EEC) No 2454/93 laying down provisions for implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (4), as last amended by Regulation (EC) No 1676/96 (5), as the appropriate means of giving proof of processing;

Where the decision to repay or remit duties specifies a use to which the goods are to be put or a destination to which they are to be sent which can be established only in a Member State other than that in which the implementing customs office is located, proof of compliance shall be furnished by production of a control copy T 5 issued and used in accordance with the provisions of Articles 471 to 495, and of this Article.

Whereas until the end of 1992 statistics relating to the trading of goods between Member States will benefit from the formalities, documentation and controls which the customs authorities, for their own requirements or for those of other departments, prescribe for consignors and consignees of goods in circulation between Member States, but which will disappear through the elimination of physical frontiers and tax barriers;

Where the product is placed, in the Member State of export, under one of the simplified Community transit procedures for carriage of goods by rail or large containers provided for in Articles 412 to 442a of Regulation (EEC) No 2454/93 to a station of destination or for delivery to a consignee outside the customs territory of the Community, payment of the refund shall not be conditional on production of the T5 control copy.";

'customs legislation` means the body of Community provisions and the associated implementing provisions governing the import, export, transit and presence of goods traded between Member States and third countries, and between Member States in the case of goods that do not have Community status within the meaning of Article 9 (2) of the Treaty or goods subject to additional controls or investigations for the purposes of establishing their Community status,

'administrative enquiry` means all controls, checks and other action taken by the staff of the administrative authorities specified in Article 1 (1) in the performance of their duties with a view to ensuring proper application of customs and agricultural legislation and, where necessary, checking the irregular nature of operations which appear to breach that legislation, except action taken at the request of or under a direct mandate from a judicial authority;

Detailed rules for applying these arrangements and, in particular, the procedures for administrative cooperation permitting the control of landing operations outside the customs territory of the Community shall be laid down and the quantities concerned shall be determined in accordance with the procedure laid down in Article 33 of Council Regulation (EEC) No 3796/81 of 29 December 1981 on the common organization of the market in fishery products (1), as last amended by Regulation (EEC) No 3655/84 (2).

The customs authorities shall not allow the importation of consignments of products unless - without prejudice to the customs regulations and to the special provisions to be adopted in accordance with Article 10(2) and (3) and Article 18 - proof has been supplied that the relevant veterinary checks have been carried out with satisfactory results, that the relevant certificate has been issued in accordance with Article 5(1) and that the competent authority has a guarantee that the inspection fees referred to in Council Directive 85/73/EEC of 29 January 1985 on the financing of veterinary inspections and controls covered by Directives 89/662/EEC, 90/425/EEC, 90/675/EEC and 91/496/EEC (amended and consolidated) (12) have been or will be paid, in accordance with the provisions of that Directive.

Products that do not meet Community requirements may be presented for entry into warehouses in free zones, free warehouses or customs warehouses, and for provisioning of cross border means of sea transport, and as these products represent an additional risk to both animal and public health in the Community, they must therefore be subjected to additional controls to ensure the correct handling of the products during their transport, storage and delivery to prevent the products being placed on the Community market.

continuing alignment of legislation on intellectual and industrial property rights with the acquis and improve its enforcement, especially by reinforcing the administrative capacity of enforcement bodies of intellectual and industrial property rights, (ii) strengthening the inter-institutional network, (iii) improving cooperation among enforcement bodies (notably the police, customs and the judiciary), (iv) intensifying training for enforcement bodies including judges and prosecutors and (v) ensuring proper border controls.

Where the establishment or organization to which the goods are lent, hired out or transferred is situated in a Member State other than that in which the establishment that lent, hired out or transferred the goods is situated, upon the dispatch of such goods the competent customs office of the Member State of dispatch shall issue a control Copy T 5 in accordance with the rules laid down in Regulation (EEC) No 2823/87 in order to ensure that such goods are put to a use entitling them to continue to qualify for admission free of import duties.'

Where the establishment or organization to which the goods are lent, hired out or transferred is situated in a Member State other than that in which the establishment that lent, hired out or transferred the goods is situated, upon the dispatch of such goods the competent customs office of the Member State of dispatch shall issue a Control Copy T No 5 in accordance with the rules laid down in Regulation (EEC) No 223/77 in order to ensure that such goods are put to a use entitling them to continue to qualify for admission free of import duties.

Where the institution or organization to which an article is lent, hired out or transferred is situated in a Member State other than that in which the institution or organization that lent, hired out or transferred the article is situated, upon the dispatch of such article the competent customs office of the Member State of dispatch shall issue a Control Copy T 5 in accordance with the rules laid down in Regulation (EEC) No 2823/87 in order to ensure that such article is put to a use entitling it to continue to qualify for admission free of import duties.'

Where the institution or organization to which an article is lent, hired out or transferred is situated in a Member State other than that in which the institution or organization that lent, hired out or transferred the article is situated, upon the dispatch of such article the competent customs office of the Member State of dispatch shall issue a Control Copy T No 5 in accordance with the rules laid down in Regulation (EEC) No 223/77 in order to ensure that such article is put to a use entitling it to continue to qualify for admission free of import duties.

Where the establishment or organization to which goods are lent, hired out or transferred is situated in a Member State other than that in which the establishment that lent, hired out or transferred the goods is situated, upon the dispatch of such goods to that Member State the competent customs office of the Member State of dispatch shall issue a Control Copy T No 5 in accordance with the rules laid down in Regulation (EEC) No 223/77 in order to ensure that such goods are put to a use entitling them to continue to qualify for admission free of import duties.

The Commission shall inform the other Member States accordingly. 3. To ensure correct application of the provisions governing the procedure, the customs authorities may require the holder for the purposes of facilitating controls, to keep or ensure the keeping of stock records, hereafter called 'inward processing records' which indicate the quantities of import goods entered for the procedure and of compensating products obtained, and all particulars needed for the monitoring of the operations and the correct calculation of any import duties which may be payable.

Where, after acceptance of the export declaration as referred to in the first indent of Article 24(1)(b), a product is placed under one of the simplified arrangements provided for in Part II, Title II, Chapter 7, Section 3, of Regulation (EC) No 2454/93 or in Title X, Chapter I, of Appendix I to the Convention of 20 May 1987 on a common transit procedure for carriage to a station-of-destination or delivery to a consignee outside the Community's customs territory, the T 5 control copy required under paragraph 2(b) shall be sent through official channels to the issuing body.

Member States of the Community as constituted at 31 December 1985 in which olive oil originating in Tunisia is released for free circulation in accordance with Regulation (EEC) No 1878/87 shall introduce a control system which requires that, in cases where olive oil which falls under subheadings 15.07 A I a) and b) of the Common Customs Tariff and which is contained in vessels of a net capacity greater than five litres, or in bulk, is exported to Spain or to Portugal from the territory of those Member States, the operator must demonstrate to the satisfaction of those Member States that the oil concerned is not of Tunisian origin.

Member States of the Community, as constituted at 31 December 1985, in which olive oil originating in Tunisia is released for free circulation in accordance with Regulation (EEC) No 3159/87 shall introduce a control system which requires that, in cases where olive oil which falls within subheadings 15.07 A I a) and b) of the Common Customs Tariff and which is contained in vessels of a net capacity greater than five litres, or in bulk, is exported to Spain or to Portugal from the territory of those Member States, the operator must demonstrate to the satisfaction of those Member States that the oil concerned is not of Tunisian origin.

The Member of the Commission with responsibility for financial control, acting with the approval of the President, the Member with responsibility for the auditing of the revenue and expenditure concerned, and of the Member with responsibility for drawing up the applicable customs provisions, shall be empowered, in accordance with guidelines laid down by the Commission, to take the implementing measures under Article 9 (2), subparagraphs 3 and 4 of Regulation (EEC) No 729/70, under Article 14 (2), subparagraph 1 of Regulation (EEC, Euratom, ECSC) No 2/71, under Article 6 (1), subparagraph 1 of Regulation (EEC) No 283/72, and under Article 5 (3) of Regulation (EEC) No 858/72.

Whereas, in order to step up controls and to prevent any risk of deflection of trade resulting from inaccurate documents, Commission Regulation (EC) No 544/97 (5) makes imports of garlic originating in certain third countries subject to the presentation of a certificate of origin issued by the competent national authorities in accordance with Articles 56 to 62 of 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 Common Customs Code (6), as last amended by Regulation (EC) No 1677/98 (7), and requires imports of garlic originating in such third countries to be transported directly to the Community;

"In such cases, one of the following entries shall be added by the competent authorities of the Member State of destination of the T5 control copy or the Member State where a national document is used as proof under the heading 'Remarks' in the section headed 'Control of use and/or destination' on the T5 control copy or under the corresponding heading of the national document: - Documento de transporte con destino fuera de la CE presentado - Prepravní doklad s místem urcení mimo ES predlozen - Transportdokument med destination uden for EF forelagt - Beförderungspapier mit Bestimmung außerhalb der EG wurde vorgelegt - Y>ISO_7>?iâáëëüiaíi Ýaanáöi iaôáöinÜo ia ?niinéóiü aeôüo >ISO_1>EK - Transport document indicating a destination outside the customs territory of the Community has been presented - Transpordiks väljaspool EÜd asuvasse sihtkohta on esitatud veodokument - Document de transport avec destination hors CE présenté - EK-n kívüli rendeltetésu szállítmány szállítási okmánya bemutatva - Documento di trasporto con destinazione fuori CE presentato - Pateiktas paskirties vieta uz EB ribu nurodantis gabenimo dokumentas - Uzradits transporta dokuments ar galamerki arpus EK - Dokument tat-trasport b'destinazzjoni gal barra mill-KE, ipprezentat - Vervoerdocument voor bestemming buiten de EG voorgelegd - Przedstawiony dokument przewozowy wskazujacy miejsce przeznaczenia poza WE - Documento transporte com destino fora da CE apresentado - Prepravný doklad s miestom urcenia mimo ES bol predlozený - Predlozena je bila prevozna listina za destinacijo izven ES

the products have remained during the exhibition under customs control.

It shall at any time be possible to replace one or more movement certificates EUR.1 by one or more other certificates provided that this is done by the customs office or other competent authorities responsible for controlling the goods.

rules, procedures or practices for pre-shipment inspection that are discriminatory, non-transparent, excessively lengthy or the imposition of customs controls for the clearance of goods to shipments that have been the subject of pre-shipment inspection,

the application of modern customs techniques, including risk assessment, simplified procedures for entry and release of goods, post release controls, and company audit methods, whilst respecting the confidential nature of commercial data in accordance with the provisions applicable in each Party.

simplify requirements and formalities in respect of the release and clearance of goods, including, to the extent possible, collaboration on the development of procedures enabling the submission of import or export data to a single agency; and to coordinate between customs and other control agencies so as to enable official controls upon import or export to be carried out, as far as possible, by a single agency;