a) »Customs legislation« will mean laws and regulations enforced by the Customs Authorities concerning importation, exportation, and transit of goods, as they relate to customs duties, charges and other controls in respect of the movement of goods across national boundaries;

a) ` Customs legislation` shall mean laws and regulations enforced by the Customs Authorities concerning importation, exportation, and transit of goods, as they relate to Customs duties, charges, and other controls in respect of the movement of goods across national boundaries;

a) ` Customs legislation` shall mean laws and regulations enforced by the Customs Authorities concerning importation, exportation, and transit of goods, as they relate to Customs duties, charges, and other controls in respect of the movement of goods across national boundaries;

a) ` Customs legislation` shall mean laws and regulations enforced by the Customs Authorities concerning importation, exportation, and transit of goods, as they relate to customs duties, charges, and other controls in respect of the movement of goods across national boundaries;

a) ` Customs legislation` shall mean laws and regulations enforced by the Customs Authorities, concerning the importation, exportation, and transit of goods as they relate to customs duties, charges, and other controls with respect to the movement of goods across national boundaries;

"Customs legislation" shall mean laws and other legal acts concerning importation, exportation, and transit of goods, or any other customs procedure, regulating collection of duties, other charges or fees or application of measures of prohibition, restriction and control by the Customs Authorities;

On behalf of its member associations and in fulfilment of its responsibilities as an international organization authorized under Article 6, paragraph 2bis, an international organization shall establish a control system for TIR Carnets to hold data, transmitted by Customs authorities and accessible by the associations and Customs administrations, about the termination of TIR operations at offices of destination.

Where the entry to be made in the section headed "Control of use and/or destination" on the initial T5 control copy is based on information from control copies received by customs authorities of other Member States or national documents received by other national authorities, the customs office of destination referred to in the first subparagraph shall mark under "Remark" the number(s) of the relevant T5 control copies or national documents.

"Customs legislation" shall mean laws and regulations enforced by the Customs Authorities of the Contracting Parties concerning importation, exportation, and transit of goods, as they relate to customs duties, charges, and other controls in respect of the movement of goods across national boundaries;

The T5 control copy or the national document proving that the products have left the customs territory of the Community may be endorsed by the competent authorities only on presentation of a transport document indicating a final destination outside the customs territory of the Community.

The authorities in Cyprus, Hungary and Poland have consequently undertaken to allow imports of the goods concerned, which have been taken under customs control after 6 April 2004, to their territories only if they are accompanied by documents showing that they have been imported directly from the Community.

Where the T5 control copy or the national document proving that the products have left the customs territory of the Community has been endorsed by the competent authorities, the products concerned may not, except in cases of force majeure, return to such territory other than for the purpose of a transit operation and for not more than 28 days.

In support of the declaration for exportation with notification of intended return the customs authorities shall require only those documents considered necessary by them to permit control of the operation and to ensure compliance with all requirements relating to the application of relevant restrictions or other regulations.

Where the T5 control copy or the national document proving that the products have left the customs territory of the Community has been endorsed by the competent authorities, the products may not, except in cases of force majeure, remain for more than 28 days for the purposes of transhipment in any other port(s) located in the same or another Member State.

However, basic products stored in bulk may, where the competent authorities so authorise, be replaced wholly or partly by equivalent basic products falling within the same eight-digit subheading of the Combined Nomenclature, of the same commercial quality, having the same technical characteristics and meeting the requirements for the granting of a refund provided that the equivalent basic products are placed under customs control.

"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>ðïâáëëüìåíï Ýããñáöï ìåôáöïñÜò ìå ðñïïñéóìü åêôüò >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

Imports under the IPR regime are controlled by the Member States' customs authorities as provided for in Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code ( fn ).

the statutory and regulatory provisions concerning the importation, exportation, transit of goods, and their placing under any customs procedure, including measures of prohibition, restriction and control, the administration and enforcement of which are specifically charged to the customs authority, and any regulations made by the customs authority under its statutory powers;

Where the customs authorities of the Member State of departure carry out a control on the departure of a consignment, they shall record the fact in the box 'Control by office of departure` on the front of copies No 1 and 4 of the Community transit declaration.

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

In paragraph 7, the second subparagraph is replaced by the following:"In such cases, the customs office of exit or the office to which the control copy T5 is sent shall indicate one of the following on the control copy T5 or, where applicable, on the national document to be returned to the competent authorities:

In paragraph 5, the second subparagraph is replaced by the following:"If the customs office of exit or the office to which the T5 control copy is sent has taken a sample, one of the following shall be noted on the T5 control copy or, where applicable, on the national document to be returned to the competent authorities:

Where products are to be exported after processing and are to cross the territory of one or more other Member State(s), the control copy T5 shall be issued by the customs office of departure on production of a document issued by the authority verifiying the processing.

By way of derogation, in the case of agreed containers of 20 tonnes maximum, the customs authorities may allow the exportation of the oils found in the preceding points on condition that there is systematic control of the quality and quantity of the exported product.

If seals are broken in the course of the transport operation for reasons beyond the carrier's control, the carrier shall without delay request that a certified report be drawn up by the customs authorities in the Member State in which the means of transport is located.

For the purposes of the control referred to in Article 429, the transport undertaking shall in the country of destination make all TR transfer notes for the transport operations referred to in paragraph 6 available to the customs authorities in accordance with any provisions defined by mutual agreement with those authorities.

For the purposes of the control referred to in Article 415, the railway companies shall, in the country of destination, make all the consignment notes CIM for the transport operations referred to in paragraph 4 available to the customs authorities, in accordance with any provisions defined by mutual agreement with those authorities.

By way of derogation from Article 400(b) the authorisation shall specify in particular the period within which the authorised consignor shall lodge a declaration in order that the customs authorities may carry out necessary controls before the intended release of the goods.

Such proof shall be furnished by the following endorsement, certified by the competent authority, on the control copy referred to in Article 6 of Regulation (EEC) No 3665/87, the single administrative document or the national document proving that the goods have left the customs territory of the Community:

Such proof shall be provided by the following endorsement certified by the competent authority on the control copy referred to in Article 6 of Regulation (EEC) No 3665/87, on the single administrative document or on the national document proving that the goods have left the Community customs territory:

Where the authorities provide this information by means of a control copy T 5 as referred to in Article 472 of Regulation (EEC) No 2454/93 and issued for the purpose of obtaining proof of departure from the Community's customs territory, the number of the original licence or certificate shall be inserted in section 105 of the control copy T 5. Where an extract of a licence or certificate, a replacement licence or certificate, or a replacement extract is used, the number of the original licence or certificate shall be inserted in section 106 of the control copy T 5.

Where a T 5 control copy must be used as proof of taking-over by the retail trade and has, owing to circumstances beyond the control of the interested party, not been returned to the customs office of departure or to the central return office within 12 months of the deadline for the submission of tenders referred to in Article 3 (2), that party may lodge with the competent authorities a reasoned application before the expiry of the 15-month time limit referred to in the second subparagraph for equivalence of treatment, together with supporting documents, which must include the transport document and a document proving that the butter has been taken over by the retail trade.

They may be subject to control by the customs authority in accordance with the provisions in force.

Standard The requirements as regards the construction and layout of customs warehouses and the arrangements for customs control shall be laid down by the customs authorities. Note

The Annex does not apply to the various controls sometimes carried out by the customs on behalf of other authorities such as immigration controls and phyto-sanitary checks.

the findings made at the time controls are carried out by the customs authorities of a Member State shall have the same conclusive force in the other Member States as the findings made by the customs authorities of each of those Member States.

Where the records kept by the applicant for commercial purposes allow supervision of the procedure they shall be recognized by the customs authorities as valid 'records of processing under customs control'.

Goods to be exported may also be subject to certain controls by competent authorities other than the customs, for example veterinary, phytopathological and other health controls.

The customs authorities may, in accordance with the conditions laid down by the provisions in force, carry out all the controls they deem necessary to ensure that customs legislation is correctly applied.

Imports under the IPR regime are controlled by the Member States' customs authorities as provided for in Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(9).

The exportation of the goods shall be permitted as soon as the necessary controls by the customs and other competent authorities have been completed, provided that:

Where the entry to be made in the section headed "Control of use and/or destination" on the initial T5 control copy is based on information from control copies received by customs authorities of other Member States or national documents received by other national authorities, the customs office of destination referred to in the first subparagraph shall mark under "Remark" the number(s) of the relevant T5 control copies or national documents.

The customs authorities may require that the outright exportation of certain categories of goods subject to special control measures (e.g. diamonds, antiques, works of art) or to controls by other competent authorities be effected at customs offices designated for that purpose.

Where the customs authorities of the country of departure carry out a control on the departure of a consignment, they shall record the fact in the box 'Control by office of departure' on the front of copies 1, 4 and 5 of the T 1 or T 2 declaration.

Where products suspended for release or detained by customs authorities subsequent to further control by the competent authority are found not to qualify as tiered priced products under this Regulation, the customs authority shall release the products to the consignee, provided that all customs formalities have been complied with.

The customs authorities may make it a condition for release that the supporting documents deemed essential have been produced and that the controls provided for in national legislation (veterinary, health, phytopathological, etc., controls) have been carried out by the competent authorities.

Where the customs authorities of the Member State of departure carry out a control on the departure of a consignment, they shall record the fact in the box 'Control by office of departure' on the front of copies No 1 and 4 of the Community transit declaration.

The customs authorities may make the facility subject to the condition that the importer keeps proper commercial records (e.g., by means of computers) and that the necessary control measures can be taken.

In order to ensure effective control and enforcement of the rules, the Member States should designate authorities such as customs authorities that should have the responsibility of controlling imports and exports of chemicals covered by this Regulation.

In addition the countries of transit and destination are given protection by the controls which are carried out at departure and which are certified by the customs authorities at the office of departure (see note to Article 19).