Commission Regulation (EC) No 883/2005 of 10 June 2005 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
883/2005 • 32005R0883
Legal Acts - Regulations
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11.6.2005
EN
Official Journal of the European Union
L 148/5
COMMISSION REGULATION (EC) No 883/2005
of 10 June 2005
amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
(Text with EEA relevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), and in particular Article 247 thereof,
Whereas:
(1)
The Customs Convention on the international transport of goods under cover of TIR carnets (TIR Convention) of 14 November 1975 was approved on behalf of the Community by Council Regulation (EEC) No 2112/78 (2) and entered into force in the Community on 20 June 1983 (3). Given the importance of international trade for the Community it is necessary to modernise the customs formalities concerning the TIR procedure. Article 49 of the TIR Convention envisages the application of greater facilities for the benefit of economic operators provided such facilities do not impede the application of the provisions of the Convention. Currently the Community rules concerning the TIR procedure do not provide for the status of authorised consignee. In order to meet the needs of economic operators and to facilitate international trade it is desirable to develop provisions, based on the existing Community/common transit rules, allowing the status of authorised consignee to be used in conjunction with the TIR procedure.
(2)
The Convention on Temporary Admission of 26 June 1990 (the Istanbul Convention) and the Annexes thereto were approved by the European Community by Council Decision 93/329/EEC (4). Annex A to the Istanbul Convention replaces the Customs Convention on the ATA carnet for the temporary admission of goods of 6 December 1961 (the ATA Convention) with regard to relations between countries which have accepted the Istanbul Convention and its Annex A. It is therefore necessary to amend the provisions relating to the ATA procedure to include references to the Istanbul Convention. However, in order to facilitate international trade between the Community and those countries that have not accepted Annex A to the Istanbul Convention, it is appropriate to maintain the references to the ATA Convention.
(3)
In the framework of the outward processing procedure, Commission Regulation (EEC) No 2454/93 (5) has, since 2001, permitted partial relief from import duty after outward processing to be calculated on the basis of the costs of the processing operation, in accordance with the ‘value-added method’. However, this method is not allowed if the temporary export goods which are not of Community origin have been released for free circulation at a zero duty rate. Those restrictive conditions for goods which are not of Community origin should be modified in order to promote the use of the value-added method.
(4)
However, in order to avoid an abuse of the system it is desirable to provide that this method of duty relief may be refused if it is established that the sole object of the release for free circulation of the temporary export goods had been to benefit from this relief.
(5)
The identity and nationality of means of transport at departure is regarded as mandatory information that has to be entered in box 18 of a transit declaration. At container terminals that have high levels of traffic it may occur that the details of the road means of transport to be used are unknown at the time when the transit formalities are carried out. Nevertheless, the identification of the container in which the goods subject to transit declaration will be carried is available and is already indicated in box 31 of the transit declaration. Given that the goods can be controlled on this basis, it is appropriate to allow box 18 of the transit declaration to be left blank, provided that it can be ensured that the proper details will be subsequently entered in the relevant box.
(6)
Annex 37c and Annex 38 to Regulation (EEC) No 2454/93 both contain lists of packaging codes based on Annex V to Recommendation No 21 of the United Nations Economic Commission for Europe, Rev. 1, of August 1994, hereinafter ‘the UN/ECE Recommendation’. Annex V to the UN/ECE Recommendation, which contains the list of codes, has been revised several times since its introduction in order to adapt it to practice in commerce and transport, the last time being in May 2002 (Revision 4). To enable traders to use the most widely accepted standard and thus to harmonise commercial and administrative practice within the Community as far as possible, it is necessary to provide that the packaging codes used in customs declarations are to reflect the latest version of Annex V to the UN/ECE Recommendation.
(7)
In the interests of clarity and rationality, the list of packaging codes should be published solely in Annex 38, to which reference should be made when the list is mentioned in other customs legislation.
(8)
The packaging codes are closely linked to the provisions applicable to transit operations as referred to in Articles 367 to 371 and to the new rules on the single administrative document, or form part of them. The new provisions must therefore be applicable for all customs procedures.
(9)
A list of the numerical codes used in connection with the transit guarantee, for use on the single administrative document forms, was established by Regulation (EEC) No 2454/93. It is necessary to complete that list, in order to take into account all the situations relating to the guarantee waivers.
(10)
As a consequence of the modification of the numerical codes of the transit guarantees, it is also necessary to adapt the corresponding data concerning the New Computerised Transit System.
(11)
Given that the Convention of 20 May 1987 on a common transit procedure provides that the numerical codes of the transit guarantees are to apply from 1 May 2004, the new codes should apply with effect from that date.
(12)
In view of the foregoing, Annexes 37 and 38 to Regulation (EEC) No 2454/93, as amended by Regulation (EC) No 2286/2003, should be amended. It is necessary, however, to make similar amendments also to Annex 37 to Regulation (EEC) No 2454/93, as amended by Commission Regulation (EC) No 444/2002 (6), and Annex 38 to Regulation (EEC) No 2454/93, as amended by Commission Regulation (EC) No 881/2003 (7), since they both remain in force until 1 January 2006.
(13)
Article 531 of Regulation (EEC) No 2454/93 defines the usual forms of handling which are allowed under the customs warehousing procedure. The framework of the permitted activities is established by Article 109(1) of Regulation (EEC) No 2913/92. The usual forms of handling which non-Community goods may undergo are exhaustively listed in Annex 72 to Regulation (EEC) No 2454/93. However, the restrictive scope of this Annex has led to certain problems in practice. Therefore, it is desirable to provide for more flexibility.
(14)
Some endorsements on customs documents expressed in the language of certain new Member States are not consistent with the terminology relating to customs matters already used in the languages concerned and adjustments are therefore necessary.
(15)
Since the 2003 Act of Accession took effect on 1 May 2004, those endorsements should be applicable on the same date.
(16)
Regulation (EEC) No 2454/93 should therefore be amended accordingly.
(17)
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EEC) No 2454/93 is amended as follows:
1.
in the third paragraph of Article 62, the 20th indent is replaced by the following:
‘—
Vyhotovené dodatočne’;
2.
in Article 113(3), the 20th indent is replaced by the following:
‘—
VYHOTOVENÉ DODATOČNE’;
3.
in Article 314c(3), the 20th indent is replaced by the following:
‘—
Vyhotovené dodatočne’;
4.
in Article 324d(2), the 20th indent is replaced by the following:
‘—
Oslobodenie od podpisu’;
5.
in the third subparagraph of Article 357(4), the 20th indent is replaced by the following:
‘—
Oslobodenie’;
6.
in the second subparagraph of Article 361(4), the 20th indent is replaced by the following:
‘—
Nezrovnalosti: úrad, ktorému bol tovar dodaný (názov a krajina)’;
7.
in Article 387(2), the 20th indent is replaced by the following:
‘—
Oslobodenie od predpísanej trasy’;
8.
in Article 403(2), the 20th indent is replaced by the following:
‘—
Oslobodenie od podpisu’;
9.
in Article 451(1), ‘/Istanbul Convention’ is inserted after ‘ATA Convention’;
10.
the following Articles 454a, 454b and 454c are inserted:
‘Article 454a
1. Following an application by the consignee, the customs authorities may grant him the status of authorised consignee, thereby authorising him to receive at his premises or at any other specified place goods transported under the TIR procedure.
2. The authorisation referred to in paragraph 1 shall be granted only to persons who:
(a)
are established in the Community;
(b)
regularly receive goods that have been entered for the TIR procedure, or whose customs authorities know that they can meet the obligations under that procedure;
(c)
have not committed any serious or repeated offences against customs or tax legislation.
Article 373(2) shall apply mutatis mutandis.
The authorisation shall apply solely in the Member State where the authorisation was granted.
The authorisation shall apply only to TIR operations that have as the final place of unloading the premises specified in the authorisation.
3. Articles 374 and 375, Article 376(1) and (2), and Articles 377 and 378 shall apply mutatis mutandis to the procedure relating to the application referred to in paragraph 1.
4. Article 407 shall apply mutatis mutandis with respect to the procedure laid down in the authorisation referred to in paragraph 1.
Article 454b
1. In respect of goods arriving at his premises or at the place specified in the authorisation referred to in Article 454a, the authorised consignee shall comply with the following obligations, in accordance with the procedure laid down in the authorisation:
(a)
inform the customs authorities at the office of destination of the arrival of the goods;
(b)
immediately inform the customs authorities at the office of destination of any broken seals, and of any other irregularities such as excess quantities, deficits, or substitutions;
(c)
without delay, enter the results of the unloading into his records;
(d)
without delay, present to the customs authorities at the office of destination an advice indicating the particulars and condition of any seals affixed and the date of the entry into the records.
2. The authorised consignee shall ensure that the TIR Carnet is presented, without delay, to the customs authorities at the office of destination.
3. The customs authorities at the office of destination shall make the necessary endorsements on the TIR Carnet and, in accordance with the procedure laid down in the authorisation, shall ensure that the TIR Carnet is returned to the TIR carnet holder or to the person acting on his behalf.
4. The date of termination of the TIR operation shall be the date of the entry into the records referred to in point (c) of paragraph 1. However, in the cases referred to in point (b) of paragraph 1, the date of termination of the TIR operation shall be the date of the endorsement of the TIR Carnet.
5. At the request of the TIR carnet holder, the authorised consignee shall issue a receipt, the form of which shall correspond to a copy of the advice referred to in point (d) of paragraph 1. The receipt shall not be used as proof of the termination of the TIR operation within the meaning of Article 454c(2).
Article 454c
1. The TIR carnet holder shall have fulfilled his obligations under point (o) of Article 1 of the TIR Convention when the TIR carnet together with the road vehicle, the combination of vehicles or the container and the goods have been delivered intact to the authorised consignee at his premises or at the place specified in the authorisation.
2. The termination of the TIR operation, within the meaning of point (d) of Article 1 of the TIR Convention, shall have occurred when the requirements of Article 454b(1) and (2) have been met.’;
11.
in Article 457c(1), the words ‘or the Istanbul Convention’ are inserted after ‘ATA Convention’;
12.
Article 457d is amended as follows:
(a)
in paragraph 1, ‘or in Article 8(4) of Annex A to the Istanbul Convention’ is added;
(b)
in paragraph 2, ‘or in Article 9(1)(a) and (b) of Annex A to the Istanbul Convention’ is added;
(c)
in point (c) of paragraph 3, ‘or in Article 10 of Annex A to the Istanbul Convention’ is added;
13.
in Article 459(1), ‘or the Istanbul Convention’ is inserted after ‘ATA Convention’;
14.
Article 461 is amended as follows:
(a)
in the first sentence of the second subparagraph of paragraph 2, ‘or of the Istanbul Convention’ is added;
(b)
in the first sentence of paragraph 4, ‘or Article 9(1)(b) and (c) of Annex A to the Istanbul Convention’ is added.
15.
in Article 580(3), ‘Articles 454, 455’ is replaced by ‘Articles 457c, 457d’;
16.
in Article 591, the second subparagraph is replaced by the following:
‘Customs authorities shall refuse the calculation of partial relief from import duties under this provision if before the compensating products are released for free circulation it is established that the sole object of the release for free circulation at a zero duty rate of the temporary export goods, which are not of Community origin within the meaning of Title II, Chapter 2, Section 1, of the Code, was to benefit from partial relief under this provision.’;
17.
in Article 843(2), the 16th and 17th indents are replaced by the following:
‘—
A kilépés a Közösség területéről a … rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik
—
Ħruġ mill-Komunita` suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/Direttiva/Deċiżjoni Nru …’;
18.
in the fourth subparagraph of Article 912e(2), the 20th indent is replaced by the following:
‘—
(počet) vyhotovených výpisov – kópie priložené’;
19.
in the second subparagraph of Article 912f(1), the 16th and 20th indents are respectively replaced by the following:
‘—
Kiadva visszamenőleges hatállyal’
‘—
Vyhotovené dodatočne’;
20.
in point (c) of Article 912g(2), the 20th indent is replaced by the following:
‘Oslobodenie od podpisu – článok 912g nariadenia (EHS) č. 2454/93’;
21.
Annex 37, as amended by Regulation (EC) No 444/2002, is amended in accordance with Annex IA to this Regulation;
22.
Annex 37, in the version introduced by Regulation (EC) No 2286/2003, is amended in accordance with Annex IB to this Regulation;
23.
in Title II of Annex 37a, the particulars for box 31 are amended in accordance with point 1 of Annex II to this Regulation;
24.
in Title II of Annex 37a, the particulars for boxes 50 and 52 are amended in accordance with points 2, 3 and 4 of Annex II to this Regulation;
25.
Annex 37c is amended in accordance with Annex III to this Regulation;
26.
in Annex 38, as amended by Regulation (EC) No 881/2003, a text for box 31 is inserted in accordance with point A(1) of Annex IV to this Regulation;
27.
in Title II of Annex 38, in the version introduced by Regulation (EC) No 2286/2003, the text for box 31 is amended in accordance with point B(1) of Annex IV to this Regulation;
28.
in Annex 38, as amended by Regulation (EC) No 881/2003, the text of the applicable codes for box 52 is amended in accordance with point A(2) of Annex IV to this Regulation;
29.
in Title II of Annex 38, in the version introduced by Regulation (EC) No 2286/2003, the text of the applicable codes for box 52 is amended in accordance with point B(2) of Annex IV to this Regulation;
30.
in point 2.2 of Annex 47a, the 20th indent is replaced by the following:
‘ZÁKAZ CELKOVEJ ZÁRUKY’;
31.
Annex 59 is replaced by the text set out in Annex V to this Regulation;
32.
in the general remarks relating to Heading 16, in the ‘Provisions governing the information to be entered on the taxation form’ in Annex 60, ‘/Article 8 of Annex A to the Istanbul Convention’ is inserted after ‘ATA Convention’;
33.
Annex 61 is replaced by the text set out in Annex VI to this Regulation;
34.
Annex 72 is amended in accordance with Annex VII to this Regulation.
Article 2
1. This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Union.
2. Points 1 to 8, 17 to 20, 24, 28 and 30 of Article 1 shall apply with effect from 1 May 2004.
3. Points 9 to 15, 31, 32 and 33 of Article 1 shall apply with effect from 1 October 2005.
4. Points 23, 25 and 26 of Article 1 shall apply with effect from 1 July 2005.
5. Points 22, 27 and 29 of Article 1 shall apply with effect from 1 January 2006. However, the Member States may apply those points before that date. In such cases, the Member States shall notify the Commission of the date of application. The Commission shall publish this information.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 10 June 2005.
For the Commission
László KOVÁCS
Member of the Commission
(1) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by the 2003 Act of Accession.
(2) OJ L 252, 14.9.1978, p. 1.
(3) OJ L 31, 2.2.1983, p. 13.
(4) OJ L 130, 27.5.1993, p. 1.
(5) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regulation (EC) No 2286/2003 (OJ L 343, 31.12.2003, p. 1).
(6) OJ L 68, 12.3.2002, p. 11.
(7) OJ L 134, 29.5.2003, p. 1.
ANNEX I
A.
In Section A of Title II of Annex 37 to Regulation (EEC) No 2454/93, as amended by Regulation (EC) 444/2002, the following paragraph is added to the particulars concerning box 18:
‘However, in respect of transit operations where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the principal to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.’
B.
In Section B of Title I of Annex 37 to Regulation (EEC) No 2454/93, in the version introduced by Regulation (EC) No 2286/2003, the following footnote [24] is inserted for box 18 (identity) and 18 (nationality) in column F of the table:
‘[24]
Where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the principal to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.’
ANNEX II
In Title II of Annex 37a to Regulation (EEC) No 2454/93, Section B is amended as follows:
1.
For the data group ‘PACKAGES’, the wording under ‘Kind of packages’ is replaced by the following:
‘Kind of packages (box 31)
Type/Length: an .. 2
The packaging codes listed under Box 31 of Annex 38 are used.’
2.
For the data group ‘TRADER principal’, the explanatory note concerning the attribute ‘Identification number (TIN) … (box 50)’ is replaced by the following:
‘Type/Length: an ..17
The attribute shall be used where the data group “CONTROL RESULT” contains the code A3 or where the attribute “GRN” is used.’
3.
For the data group ‘GUARANTEE’, the Type/Length of the attribute ‘Guarantee type (box 52)’ is replaced by the following:
‘Type/Length: an ..1’;
4.
For the data group ‘GUARANTEE REFERENCE’, the Type/Length of the attribute ‘GRN (box 52)’ is replaced by the following:
‘Type/Length: an ..24’.
ANNEX III
In Annex 37c to Regulation (EEC) No 2454/93, point 5, ‘Package code’, is deleted.
ANNEX IV
A.
Annex 38 to Regulation (EEC) No 2454/93, as amended by Regulation (EC) No 881/2003, is amended as follows:
1.
The following text is inserted for box 31:
‘Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind
Kind of packages
Use the following codes.
(UN/ECE Recommendation No 21/REV. 4, May 2002)
PACKAGING CODES
Aerosol
AE
Ampoule, non-protected
AM
Ampoule, protected
AP
Atomizer
AT
Bag
BG
Bag, flexible container
FX
Bag, large
ZB
Bag, multiply
MB
Bag, paper
5M
Bag, paper, multi-wall
XJ
Bag, paper, multi-wall, water resistant
XK
Bag, plastic
EC
Bag, plastics film
XD
Bag, super bulk
43
Bag, textile
5L
Bag, textile, sift proof
XG
Bag, textile, water resistant
XH
Bag, textile, without inner coat/liner
XF
Bag, woven plastic
5H
Bag, woven plastic, sift proof
XB
Bag, woven plastic, water resistant
XC
Bag, woven plastic, without inner coat/liner
XA
Bale, compressed
BL
Bale, non-compressed
BN
Balloon, non-protected
BF
Balloon, protected
BP
Bar
BR
Barrel
BA
Barrel, wooden
2C
Barrel, wooden, bung type
QH
Barrel, wooden, removable head
QJ
Bars, in bundle/bunch/truss
BZ
Basin
BM
Basket
BK
Basket, with handle, cardboard
HC
Basket, with handle, plastic
HA
Basket, with handle, wooden
HB
Bin
BI
Board
BD
Board, in bundle/bunch/truss
BY
Bobbin
BB
Bolt
BT
Bottle, gas
GB
Bottle, non-protected, bulbous
BS
Bottle, non-protected, cylindrical
BO
Bottle, protected bulbous
BV
Bottle, protected cylindrical
BQ
Bottlecrate/bottlerack
BC
Box
BX
Box, aluminium
4B
Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox
DH
Box, fibreboard
4G
Box, for liquids
BW
Box, natural wood
4C
Box, plastic
4H
Box, plastic, expanded
QR
Box, plastic, solid
QS
Box, plywood
4D
Box, reconstituted wood
4F
Box, steel
4A
Box, wooden, natural wood, ordinary
QP
Box, wooden, natural wood, with sift proof walls
Bucket
BJ
Bulk, gas (at 1 031 mbar and 15 °C)
VG
Bulk, liquefied gas (at abnormal temperature/pressure)
VQ
Bulk, liquid
VL
Bulk, solid, fine particles (powders)
VY
Bulk, solid, granular particles (grains)
VR
Bulk, solid, large particles (nodules)
VO
Bunch
BH
Bundle
BE
Butt
BU
Cage
CG
Cage, Commonwealth Handling Equipment Pool (CHEP)
DG
Cage, roll
CW
Can, cylindrical
CX
Can, rectangular
CA
Can, with handle and spout
CD
Canister
CI
Canvas
CZ
Capsule
AV
Carboy, non-protected
CO
Carboy, protected
CP
Card
CM
Carton
CT
Cartridge
CQ
Case
CS
Case, isothermic
EI
Case, skeleton
SK
Case, steel
SS
Case, with pallet base
ED
Case, with pallet base, cardboard
EF
Case, with pallet base, metal
EH
Case, with pallet base, plastic
EG
Case, with pallet base, wooden
EE
Cask
CK
Chest
CH
Churn
CC
Clamshell
AI
Coffer
CF
Coffin
CJ
Coil
CL
Composite packaging, glass receptacle
6P
Composite packaging, glass receptacle in aluminium crate
YR
Composite packaging, glass receptacle in aluminium drum
YQ
Composite packaging, glass receptacle in expandable plastic pack
YY
Composite packaging, glass receptacle in fibre drum
YW
Composite packaging, glass receptacle in fibreboard box
YX
Composite packaging, glass receptacle in plywood drum
YT
Composite packaging, glass receptacle in solid plastic pack
YZ
Composite packaging, glass receptacle in steel crate box
YP
Composite packaging, glass receptacle in steel drum
YN
Composite packaging, glass receptacle in wickerwork hamper
YV
Composite packaging, glass receptacle in wooden box
YS
Composite packaging, plastic receptacle
6H
Composite packaging, plastic receptacle in aluminium crate
YD
Composite packaging, plastic receptacle in aluminium drum
YC
Composite packaging, plastic receptacle in fibre drum
YJ
Composite packaging, plastic receptacle in fibreboard box
YK
Composite packaging, plastic receptacle in plastic drum
YL
Composite packaging, plastic receptacle in plywood box
YH
Composite packaging, plastic receptacle in plywood drum
YG
Composite packaging, plastic receptacle in solid plastic box
YM
Composite packaging, plastic receptacle in steel crate box
YB
Composite packaging, plastic receptacle in steel drum
YA
Composite packaging, plastic receptacle in wooden box
YF
Cone
AJ
Container, not otherwise specified as transport equipment
CN
Cover
CV
Crate
CR
Crate, beer
CB
Crate, bulk, cardboard
DK
Crate, bulk, plastic
DL
Crate, bulk, wooden
DM
Crate, framed
FD
Crate, fruit
FC
Crate, milk
MC
Crate, multiple layer, cardboard
DC
Crate, multiple layer, plastic
DA
Crate, multiple layer, wooden
DB
Crate, shallow
SC
Creel
CE
Cup
CU
Cylinder
CY
Demijohn, non-protected
DJ
Demijohn, protected
DP
Dispenser
DN
Drum
DR
Drum, aluminium
1B
Drum, aluminium, non-removable head
QC
Drum, aluminium, removable head
QD
Drum, fibre
1G
Drum, iron
DI
Drum, plastic
IH
Drum, plastic, non-removable head
QF
Drum, plastic, removable head
QG
Drum, plywood
1D
Drum, steel
1A
Drum, steel, non-removable head
QA
Drum, steel, removable head
QB
Drum, wooden
1W
Envelope
EN
Envelope, steel
SV
Filmpack
FP
Firkin
FI
Flask
FL
Foodtainer
FT
Footlocker
FO
Frame
FR
Girder
GI
Girders, in bundle/bunch/truss
GZ
Hamper
HR
Hogshead
HG
Ingot
IN
Ingots, in bundle/bunch/truss
IZ
Intermediate bulk container
WA
Intermediate bulk container, aluminium
WD
Intermediate bulk container, aluminium, liquid
WL
Intermediate bulk container, aluminium, pressurised > 10 kPa
WH
Intermediate bulk container, composite
ZS
Intermediate bulk container, composite, flexible plastic, liquids
ZR
Intermediate bulk container, composite, flexible plastic, pressurised
ZP
Intermediate bulk container, composite, flexible plastic, solids
ZM
Intermediate bulk container, composite, rigid plastic, liquids
ZQ
Intermediate bulk container, composite, rigid plastic, pressurised
ZN
Intermediate bulk container, composite, rigid plastic, solids
ZL
Intermediate bulk container, fibreboard
ZT
Intermediate bulk container, flexible
ZU
Intermediate bulk container, metal
WF
Intermediate bulk container, metal, liquid
WM
Intermediate bulk container, metal, other than steel
ZV
Intermediate bulk container, metal, pressure 10 kPa
WJ
Intermediate bulk container, natural wood
ZW
Intermediate bulk container, natural wood, with inner liner
WU
Intermediate bulk container, paper, multi-wall
ZA
Intermediate bulk container, paper, multi-wall, water resistant
ZC
Intermediate bulk container, plastic film
WS
Intermediate bulk container, plywood
ZX
Intermediate bulk container, plywood, with inner liner
WY
Intermediate bulk container, reconstituted wood
ZY
Intermediate bulk container, reconstituted wood, with inner liner
WZ
Intermediate bulk container, rigid plastic
AA
Intermediate bulk container, rigid plastic, freestanding, liquids
ZK
Intermediate bulk container, rigid plastic, freestanding, pressurised
ZH
Intermediate bulk container, rigid plastic, freestanding, solids
ZF
Intermediate bulk container, rigid plastic, with structural equipment, solids
ZD
Intermediate bulk container, rigid plastic, with structural equipment, liquids
ZJ
Intermediate bulk container, rigid plastic, with structural equipment, pressurised
ZG
Intermediate bulk container, steel
WC
Intermediate bulk container, steel, liquid
WK
Intermediate bulk container, steel, pressurised > 10 kPa
WG
Intermediate bulk container, textile without coat/liner
WT
Intermediate bulk container, textile, coated
WV
Intermediate bulk container, textile, coated and liner
WX
Intermediate bulk container, textile, with liner
WW
Intermediate bulk container, woven plastic, coated
WP
Intermediate bulk container, woven plastic, coated and liner
WR
Intermediate bulk container, woven plastic, with liner
WQ
Intermediate bulk container, woven plastic, without coat/liner
WN
Jar
JR
Jerry-can, cylindrical
JY
Jerry-can, plastic
3H
Jerry-can, plastic, non-removable head
QM
Jerry-can, plastic, removable head
QN
Jerry-can, rectangular
JC
Jerry-can, steel
3A
Jerry-can, steel, non-removable head
QK
Jerry-can, steel, removable head
QL
Jug
JG
Jute bag
JT
Keg
KG
Lift van
LV
Log
LG
Logs, in bundle/bunch/truss
LZ
Lot
LT
Mat
MT
Matchbox
MX
Mutually defined
ZZ
Nest
NS
Net
NT
Net, tube, plastic
NU
Net, tube, textile
NV
Not available
NA
Package
PK
Package, cardboard, with bottle grip-holes
IK
Package, display, cardboard
IB
Package, display, metal
ID
Package, display, plastic
IC
Package, display, wooden
IA
Package, flow
IF
Package, paper-wrapped
IG
Package, show
IE
Packet
PA
Pail
PL
Pallet
PX
Pallet, 100 cm × 110 cm
AH
Pallet, box
PB
Pallet, modular, collars 80 cm × 100 cm
PD
Pallet, modular, collars 80 cm × 120 cm
PE
Pallet, modular, collars 80 cm × 60 cm
AF
Pallet, shrink-wrapped
AG
Parcel
PC
Pen
PF
Pipe
PI
Pipes, in bundle/bunch/truss
PV
Pitcher
PH
Plank
PN
Planks, in bundle/bunch/truss
PZ
Plate
PG
Plates, in bundle/bunch/truss
PY
Pot
PT
Pouch
PO
Punnet
PJ
Rack
RK
Rack, clothing hanger
RJ
Receptacle, fibre
AB
Receptacle, glass
GR
Receptacle, metal
MR
Receptacle, paper
AC
Receptacle, plastic
PR
Receptacle, plastic-wrapped
MW
Receptacle, wooden
AD
Rednet
RT
Reel
RL
Ring
RG
Rod
RD
Rods, in bundle/bunch/truss
RZ
Roll
RO
Sachet
SH
Sack
SA
Sack, multi-wall
MS
Sea-chest
SE
Set
SX
Sheet
ST
Sheet, plastic wrapping
SP
Sheet metal
SM
Sheets, in bundle/bunch/truss
SZ
Shrink-wrapped
SW
Skid
SI
Slab
SB
Sleeve
SY
Slip-sheet
SL
Spindle
SD
Spool
SO
Suitcase
SU
Tank, cylindrical
TY
Tank, rectangular
TK
Tea-chest
TC
Tierce
TI
Tin
TN
Tray
PU
Tray, one layer no cover, cardboard
DV
Tray, one layer no cover, plastic
DS
Tray, one layer no cover, polystyrene
DU
Tray, one layer no cover, wooden
DT
Tray, two layers no cover, cardboard
DY
Tray, two layers no cover, plastic tray
DW
Tray, two layers no cover, wooden
DX
Trunk
TR
Truss
TS
Tub
TB
Tub, with lid
TL
Tube
TU
Tube, collapsible
TD
Tube, with nozzle
TV
Tubes, in bundle/bunch/truss
TZ
Tun
TO
Uncaged
UC
Unpacked or unpackaged
NE
Unpacked or unpackaged, multiple units
NG
Unpacked or unpackaged, single unit
NF
Vacuum-packed
VP
Vanpack
VK
Vat
VA
Vial
VI
Wicker bottle
WB’
2.
The list of applicable codes for box 52: Guarantee is replaced by the following:
Situation
Code
Other entries
‘For guarantee waiver (Articles 94(4) of the Code and 380(3) of this Regulation)
0
— guarantee waiver certificate number
For comprehensive guarantee
1
— comprehensive guarantee certificate number
— office of guarantee
For individual guarantee by a guarantor
2
— reference for the guarantee undertaking
— office of guarantee
For individual guarantee in cash
3
For individual guarantee in the form of vouchers
4
— individual guarantee voucher number
For guarantee waiver where secured amount does not exceed EUR 500 (Article 189(5) of the Code)
5
For guarantee not required (Article 95 of the Code)
6
For guarantee not required for certain public bodies
8
For individual guarantee of the type under point 3 of Annex 47a
9
— reference to the guarantee undertaking
— office of guarantee’
B.
in Annex 38 to Regulation (EEC) No 2454/93, in the version introduced by Regulation (EC) No 2286/2003, Title II is amended as follows:
1.
The text for box 31 is replaced by the text set out in point A(1) of this Annex;
2.
The list of applicable codes for box 52: Guarantee is replaced by the text set out in point A(2) of this Annex.
ANNEX V
‘ANNEX 59
MODEL OF THE INFORMATION MEMO REFERRED TO IN ARTICLE 459
Letter heading of the coordination office initiating the dispute
Addressee: coordinating office covering the offices of temporary importation, or other coordinating office
SUBJECT: ATA CARNET — SUBMISSION OF CLAIM
Be informed that a claim for payment of duties and taxes under the ATA Convention/the Istanbul Convention (1) was sent on … (2) to our guaranteeing association in respect of:
1.
ATA carnet No:
2.
Issued by the Chamber of Commerce of:
City:
Country:
3.
On behalf of:
Holder:
Address:
4.
Expiry date of carnet:
5.
Date set for re-exportation (3):
6.
Number of transit/import voucher (4):
7.
Date of endorsement of voucher:
Signature and stamp of the issuing coordinating office.
(1) Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990.
(2) Enter date of dispatch.
(3) Details to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office.
(4) Delete whichever is not applicable.’
ANNEX VI
‘ANNEX 61
MODEL OF DISCHARGE
Letter heading of the coordinating office of the second Member State submitting the claim
Addressee: coordinating office of the first Member State submitting the original claim.
SUBJECT: ATA CARNET — DISCHARGE
Be informed that a claim for payment of duties and taxes under the ATA Convention/Istanbul Convention (1) was sent on … (2) to our guaranteeing association in respect of:
1.
ATA carnet No:
2.
Issued by the Chamber of Commerce of:
City:
Country:
3.
On behalf of:
Holder:
Address:
4.
Expiry date of the carnet:
5.
Date set for re-exportation (3):
6.
Number of transit/import voucher (4):
7.
Date of endorsement of voucher:
The present note discharges your responsibility in this file.
Signature and stamp of issuing coordinating office.
(1) Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990.
(2) Enter date of dispatch.
(3) Details to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office.
(4) Delete whichever is not applicable.’
ANNEX VII
In Annex 72 to Regulation (EEC) No 2454/93, the following point is added:
‘19.
Any usual forms of handling, other than the abovementioned, intended to improve the appearance or marketable quality of the import goods or to prepare them for distribution or resale, provided that these operations do not change the nature or improve the performance of the original goods. Where costs for usual forms of handling have been incurred, such costs or the increase in value shall not be taken into account for the calculation of the import duty where satisfactory proof of these costs is provided by the declarant. However, the customs value, nature and origin of non-Community goods used in the operations shall be taken into account for the calculation of the import duties.’