transport under customs control

The Parties shall establish transport regimes under customs control to allow the transit of goods exempt from the payment of customs duties and other charges, subject to the provision of appropriate guarantees.

Where a product is taken over by the railways in the Member State of export or another Member State and circulates under the external Community transit procedure or the common transit procedure under a contract of carriage for combined road-rail transport by rail to a destination outside the customs territory of the Community, the customs office competent for or nearest to the rail terminal at which the product is taken over by the railways shall insert one of the following entries under "Remarks" in the section headed "Control of use and/or destination" on the back of the original of the T5 control copy:

Where a product circulating under the external Community transit procedure or the common transit procedure is placed in a Member State other than that of export under a procedure as provided for in paragraph 1 for carriage to a station of destination or delivery to a consignee outside the customs territory of the Community, the customs office at which the product has been placed under a procedure as referred to above shall insert one of the following entries under 'Remarks' in the section headed 'Control of use and/or destination' on the back of the original of the T5 control copy: - Salida del territorio aduanero de la Comunidad bajo el régimen de tránsito comunitario simplificado por ferrocarril o en grandes contenedores: - Documento de transporte: - tipo: - número:

whereas, however, it seems desirable, in order to simplify administrative procedure, to provide more flexible arrangements than the use of the T5 control copy, in the case of transactions under the simplified Community transit procedures for carriage by rail or large containers under Articles 412 to 442 of Regulation (EEC) No 2454/93, which provides that when a transport operation begins within the Community and is to end outside it, no formalities need to be carried out at the customs office of the frontier station;

"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

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.

In each Member State the transport undertaking shall make available to the customs authorities for control purposes, through the medium of its national representative or representatives, the records held at its accounting office or offices or at those of its national representative or representatives.

Where a product is taken over by the railways in the Member State of export or in another Member State and circulates under the external Community transit procedure or the common transit procedure under a contract of carriage for combined road-rail transport by rail to a destination outside the customs territory of the Community, the customs office competent for or nearest to the rail terminal at which the product is taken over by the railways shall insert one of the following entries under 'Remarks' in the section headed 'Control of use and/or destination' on the back of the original of the T5 control copy.

For the purposes of this Annex: (a) the term "customs transit" means the customs procedure under which goods are transported under customs control from one customs office to another;

In each country the transport undertaking shall, for purposes of control, make available to the customs authorities through the medium of its national representative or representatives the records held at its accounting office or offices or at those of its national representative or representatives.

Where provisions requiring the direct transport of goods from the country of origin are laid down, derogations therefrom should be allowed, in particular for geographical reasons (for example, in the case of landlocked countries) and in the case of goods which remain under customs control in third countries (for example, in the case of goods displayed at fairs or exhibitions or placed in customs warehouses).

'Control by the customs authorities' means the performance of specific acts such as examining goods, verifying the existence and authenticity of documents, examining the acounts of undertakings and other records, inspecting means of transport, inspecting luggage and other goods carried by or on persons and carrying out official inquiries and other similar acts with a view to ensuring that customs rules and, where appropriate, other provisions applicable to goods subject to customs supervision are observed.

Where a product circulating under the external Community transit procedure or the common transit procedure is placed in a Member State other than that of export under a procedure as provided for in paragraph 1 for carriage to a station of destination or delivery to a consignee outside the customs territory of the Community, the customs office at which the product has been placed under a procedure as referred to above shall insert one of the following entries under 'Remarks' in the section headed 'Control of use and/or destination' on the back of the original of the T5 control copy: - Salida del territorio aduanero de la Comunidad bajo el régimen de tránsito comunitario simplificado por ferrocarril o en grandes contenedores: - Documento de transporte: - tipo: - número:

"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