Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

• 3.The unit prices are used to determine the customs value of the imported goods for periods of 14 days, each period beginning on a Friday. The reference period for determining the unit prices is the preceding period of 14 days ending on the Thursday preceding the week during which new unit prices are to be established. In particular circumstances, the Commission may decide to extend the period of validity period for further 14 days. Member States will be promptly informed of such decision.

• 4.The unit prices which the Member states supply to the Commission shall be calculated on the basis of the gross proceeds of sales recorded at the first commercial level after importation, and deducting the following elements from these figures:

• — a marketing margin for the marketing centres,

• — the costs of transport, insurance and associated costs within the customs territory,

• — import duties and other charges which are not to be included in the customs value.

• The Unit prices will be notified in Euro. If applicable, the rate of conversion to be used is that specified in Article 146.

• 5.Member States may fix standard amounts for deduction in respect of transport, insurance and associated costs in accordance with point 4. Such standard amounts and the methods for calculating them shall be made known to the Commission.

• 6.The prices are notified to the Commission (DG TAXUD) not later 12 noon on the Monday during the week in which the unit prices are made available. If that day is a non-working day, the notification will take place on the working day immediately preceding that day. The communication to the Commission will include also the indication of the approximate quantities of product on which the unit prices were calculated.

• 7.Following receipt of the unit prices by the Commission, these figures are reviewed and subsequently disseminated via TARIC. Unit prices only apply if they are disseminated by the Commission.

• 8.The Commission may decide not to accept, and consequently not to disseminate, the unit prices for one or more products where these prices would be significantly different in relation to the previous published prices, taking in particular account factors such as quantity and seasonality. Where necessary, the Commission will make enquiries with the relevant customs authorities to solve such cases.

• 9.To assist this process, Member States shall supply annual import statistics, for the products listed in the following table before 30 September in the current year, with reference to the preceding year. These statistics will concern the total imported quantities of each product, and will also indicate the proportion of products imported on consignment.

• 10.Based on such statistics, the Commission will establish which Member States will be in charge of notifying Unit prices for each product for the following year, informing them by 30 November at the latest.

LIST OF GOODS REFERRED TO IN ARTICLE 142 (6)

The description of goods in this table is purely indicative and without prejudice to the rules for the interpretation of the Combined Nomenclature. For the purposes of this Annex, the scope of the arrangements laid down in Article 142(6) shall be determined by the scope of the CN codes as they exist at the time of adoption of this Regulation.

CN (TARIC) Code	Description of Goods	Period of validity
0701 90 50	New potatoes	1.1 to 30.6
0703 10 19	Onions (other than sets)	1.1 to 31.12
0703 20 00	Garlic	1.1 to 31.12
0708 20 00	Beans (Vigna spp., Phaseolus spp.)	1.1 to 31.12
0709 20 00 10	Asparagus, green	1.1 to 31.12
0709 20 00 90	Asparagus, other	1.1 to 31.12
0709 60 10	Sweet peppers	1.1 to 31.12
0714 20 10	Sweet potatoes, fresh, whole, intended for human consumption	1.1 to 31.12
0804 30 00 90	Pineapples, other than dried	1.1 to 31.12
0804 40 00 10	Avocados, fresh	1.1 to 31.12
0805 10 22 0805 10 24 0805 10 28	Sweet oranges, fresh	1.6 to 30.11
0805 21 10 10 0805 21 90 11 0805 21 90 91	Mandarins (including tangerines and satsumas), fresh	1.3 to 31.10
0805 22 00 11	Monreales, fresh	1.3 to 31.10
0805 22 00 20	Clementines (other than monreales), fresh	1.3 to 31.10
0805 29 00 11 0805 29 00 21 0805 29 00 91	Wilkings and similar citrus hybrids, fresh	1.3 to 31.10
0805 40 00 11 0805 40 00 31	Grapefruit, including pomelos, fresh, white	1.1 to 31.12
0805 40 00 19 0805 40 00 39	Grapefruit, including pomelos, fresh, pink	1.1 to 31.12
0805 50 90 10	Limes (Citrus aurantifolia, Citrus latifolia), fresh	1.1 to 31.12
0806 10 10	Table grapes	21.11 to 20.7
0807 11 00	Watermelons	1.1 to 31.12
0807 19 00 50	Amarillo, Cuper, Honey dew (including Cantalene), Onteniente, Piel de Sapo (including Verde Liso), Rochet, Tendral, Futuro	1.1 to 31.12
0807 19 00 90	Other melons	1.1 to 31.12
0808 30 90 10	Pears of the variety Nashi (Pyrus pyrifolia),Ya (Pyrus bretscheideri)	1.5 to 30.6
0808 30 90 90	Pears, other	1.5 to 30.6
0809 10 00	Apricots	1.1 to 31.5 1.8 to 31.12
0809 30 10	Nectarines	1.1 to 10.6 1.10 to 31.12
0809 30 90	Peaches	1.1 to 10.6 1.10 to 31.12
0809 40 05	Plums	1.10 to 10.6
0810 10 00	Strawberries	1.1 to 31.12
0810 20 10	Raspberries	1.1 to 31.12
0810 50 00	Kiwifruit	1.1 to 31.12

ANNEX 32-01

GUARANTOR'S UNDERTAKING — INDIVIDUAL GUARANTEE

I. Undertaking by the guarantor

• 1.The undersigned ([^E0079]) …

• Resident ([^E0080]) at …

• hereby jointly and severally guarantees, at the office of guarantee of …

• up to a maximum amount of …

• in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden  —————), and  Georgia, the Republic of Iceland,  the Republic of Moldova, Montenegro, the Republic of North Macedonia, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey,  Ukraine, the United Kingdom of Great Britain and Northern Ireland ([^E0081])

([^E0082]) , the Principality of Andorra and the Republic of San Marino ([^E0083]), any amount for which the person providing this guarantee ([^E0084]): …

• may be or become liable to the abovementioned countries for debt in the form of duty and other charges ([^E0085]) with respect to the goods described below covered by the following customs operation ([^E0086]): …

• Goods description: …

• 2.The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the customs authorities, that the special procedure other than the end-use procedure has been discharged, the customs supervision of end-use goods or the temporary storage has ended correctly or, in case of the operations other than special procedures and temporary storage, that the situation of goods has been regularised.

• At the request of the undersigned and for any reasons recognized as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.

• 3.This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt incurred during the customs operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.

• 4.For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other countries referred to in point 1 as ([^E0087])

Country	Surname and forenames, or name of firm, and full address

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.

The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.

Done at …

on …

…

(Signature) ([^E0088])

II.   Approval by the office of guarantee

Office of guarantee …

Guarantor's undertaking approved on …to cover the customs operation effected under customs declaration/temporary storage declaration No …of … ([^E0089])

…

(Stamp and Signature)

ANNEX 32-02

GUARANTOR'S UNDERTAKING — INDIVIDUAL GUARANTEE IN THE FORM OF VOUCHERS

COMMON/UNION TRANSIT PROCEDURE

I. Undertaking by the guarantor

• 1.The undersigned ([^E0090]) …

• Resident at ([^E0091]) …

• hereby jointly and severally guarantees, at the office of guarantee of …

• in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden  —————), and  Georgia, the Republic of Iceland,  the Republic of Moldova, Montenegro, the Republic of North Macedonia, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey,  Ukraine, the United Kingdom of Great Britain and Northern Ireland ([^E0092]) , the Principality of Andorra and the Republic of San Marino ([^E0093]), any amount for which the holder of the procedure may be or become liable to the abovementioned countries for debt in the form of duty and other charges due in connection with the import or export of the goods placed under the Union or common transit procedure, in respect of which the undersigned has undertaken to issue individual guarantee vouchers up to a maximum of EUR 10 000 per voucher.

• 2.The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested, up to EUR 10 000 per individual guarantee voucher, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the competent authorities, that the operation has been discharged.

• At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.

• 3.This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt incurred during the Union or common transit operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.

• 4.For the purpose of this undertaking, the undersigned gives his or her address for service ([^E0094]) in each of the other countries referred to in point 1 as

Country	Surname and forenames, or name of firm, and full address

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.

The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.

Done at …

on …

…

(Signature) ([^E0095])

II.   Approval by the office of guarantee

Office of guarantee …

Guarantor's undertaking approved on …

…

(Stamp and Signature)

ANNEX 32-03

GUARANTOR'S UNDERTAKING — COMPREHENSIVE GUARANTEE

I. Undertaking by the guarantor

• 1.The undersigned ([^E0096]) …

• Resident at ([^E0097]) …

• hereby jointly and severally guarantees, at the office of guarantee of …

• up to a maximum amount of …

• in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden  —————), and  Georgia, the Republic of Iceland,  the Republic of Moldova, Montenegro, the Republic of North Macedonia, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey,  Ukraine, the United Kingdom of Great Britain and Northern Ireland ([^E0098])

([^E0099]) , the Principality of Andorra and the Republic of San Marino ([^E0100]),

• any amount for which the person providing this guarantee ([^E0101]): …may be or become liable to the abovementioned countries for debt in the form of duty and other charges ([^E0102]) which may be or have been incurred with respect to the goods covered by the customs operations indicated in point 1a and/or point 1b.

• The maximum amount of the guarantee is composed of an amount of:

• …

• (a) being 100/50/30 % ([^E0103]) of the part of the reference amount corresponding to an amount of customs debts and other charges which may be incurred, equivalent to the sum of the amounts listed in point 1a, and …

• (b) being 100/30 % ([^E0104]) of the part of the reference amount corresponding to an amount of customs debts and other charges which have been incurred, equivalent to the sum of the amounts listed in point 1b,

• 1a.The amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which may be incurred are following for each of the purposes listed below ([^E0105]):

• (a) temporary storage — …,

• (b) Union transit procedure/common transit procedure — …,

• (c) customs warehousing procedure — …,

• (d) temporary admission procedure with total relief from import duty — …,

• (e) inward processing procedure — …,

• (f) end-use procedure — …

• (g) if another — indicate the other kind of operation — ….

• 1b.The amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which have been incurred are following for each of the purposes listed below ([^E0106]):

• (a) release for free circulation under normal customs declaration without deferred payment — …,

• (b) release for free circulation under normal customs declaration with deferred payment — …,

• (c) release for free circulation under a customs declaration lodged in accordance with Article 166 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code — …,

• (d) release for free circulation under a customs declaration lodged in accordance with Article 182 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code — …,

• (e) temporary admission procedure with partial relief from import duty — …,

• (f) end-use procedure — … ([^E0107])

• (g) if another — indicate the other kind of operation — ….

• 2.The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested up to the limit of the abovementioned maximum amount, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the customs authorities, that the special procedure other than the end-use procedure has been discharged, the customs supervision of end-use goods or the temporary storage has ended correctly or, in case of the operations other than special procedures, that the situation of goods has been regularised.

• At the request of the undersigned and for any reasons recognized as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.

• This amount may not be reduced by any sums already paid under the terms of this undertaking unless the undersigned is called upon to pay a debt incurred during a customs operation commenced before the preceding demand for payment was received or within 30 days thereafter.

• 3.This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt arising during the customs operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.

• 4.For the purpose of this undertaking, the undersigned gives his or her address for service ([^E0108]) in each of the other countries referred to in point 1 as

Country	Surname and forenames, or name of firm, and full address

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.

The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.

Done at …

on …

…

(Signature) ([^E0109])

II.   Approval by the office of guarantee

Office of guarantee …

Guarantor's undertaking accepted on …

…

(Stamp and Signature)

ANNEX 32-06

INDIVIDUAL GUARANTEE VOUCHER

Union/common transit

Image omitted; see official source

Text of image

TC32 — INDIVIDUAL GUARANTEE VOUCHER A 000 000

Issued by …

(name and address of individual or company) (undertaking of the guarantor accepted on …

by the customs office of guarantee of …

This voucher, issued on … is valid for an amount of up to EUR 10 000 for a Union/common transit operation beginning not later than …

and in respect of which the holder of the procedure is …

(name and address of individual or company)

(Signature of the holder of the procedure)* (Signature and stamp of guarantor)

*signature optional

Image omitted; see official source

Text of image

Back

To be completed by the customs office of departure

Transit operation effected under document T1, T2, T2F*

Registered on … under No …

by the customs office …

… (Official stamp) (Signature)

*Delete as necessary

Technical requirements for voucher.

The voucher shall be printed on paper free of mechanical pulp, dressed for writing purposes and weighing at least 55 g/m². It shall have a printed guilloche pattern background in red so as to reveal any falsification by mechanical or chemical means. The paper shall be white.

The format shall be 148 by 105 millimetres.

The voucher shall show the name and address of the printer, or a mark by which it may be identified, and an identification number.

ANNEX 33-03

Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet

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 ([^E0110]) was sent on … ([^E0111]) to our guaranteeing association in respect of:

• 1. ATA carnet No:

• 1. Issued by the Chamber of Commerce of: City: Country:

• 1. On behalf of: Holder: Address:

• 1. Expiry date of carnet:

• 1. Date set for re-exportation ([^E0112]):

• 1. Number of transit/import voucher ([^E0113]):

• 1. Date of endorsement of voucher: Signature and stamp of the issuing coordinating office.

…

ANNEX 33-04

Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet

TAXATION FORM

Of… No…

The following particulars must be given in the order shown:

• 1. ATA carnet No: …

• 1. Number of transit/import voucher ([^E0114]): … …

• 1. Date of endorsement of voucher: …

• 1. Holder and address: …

• 1. Chamber of commerce: …

• 1. Country of origin: …

• 1. Date of expiry of carnet: …

• 1. Date set for the re-exportation of the goods: …

• 1. Customs office of entry: …

• 1. Customs office of temporary admission: …

• 1. Trade description of goods: … … …

• 1. CN code: …

• 1. Number of pieces: …

• 1. Weight or volume: …

• 1. Value: …

• 1. Breakdown of duties and taxes: … Type Taxable amount Rate Amount Exchange rate Total: (Total in words:…)

• 1. Customs office: … Place and date: … SignatureStamp

ANNEX 33-05

Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet

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 ([^E0115]) was sent on … ([^E0116]) to our guaranteeing association in respect of:

• 1. ATA carnet No:

• 1. Issued by the Chamber of Commerce of: City: Country:

• 1. On behalf of: Holder: Address:

• 1. Expiry date of the carnet:

• 1. Date set for re-exportation ([^E0117]):

• 1. Number of transit/import voucher ([^E0118]):

• 1. Date of endorsement of voucher:

The present note discharges your responsibility in this file.

Signature and stamp of issuing coordinating office.

ANNEX 33-06

Request for supplementary information where goods are situated in another Member State

Image omitted; see official source

Text of image

EUROPEAN COMMISSION

REQUEST FOR EXAMINATION

File reference of decision-taking customs authority

that the following examination be carried out:

Place and date

Signature:

1

Original

1

Stamp

Image omitted; see official source

Text of image

REPLY OF MONITORING CUSTOMS OFFICE (²)

ACKNOWLEDGEMENT OF RECEIPT (²)

Image omitted; see official source

Text of image

EUROPEAN COMMISSION

REQUEST FOR EXAMINATION

File reference of decision-taking customs authority

that the following be obtained:

that the following examination be carried out:

Place and date

Signature:

1

Copy

1

Stamp

Image omitted; see official source

Text of image

REPLY OF MONITORING CUSTOMS OFFICE (²)

ACKNOWLEDGEMENT OF RECEIPT (²)

(¹) Complete only if applicable.

(²) Delete if appropriate. The monitoring customs office shall give an acknowledgement of receipt if it is unable to give effect to the request within 30 days of the date of receipt thereof. Acknowledgement of receipt shall be made on a copy of this document.

ANNEX 33-07

EUROPEAN UNION REPAYMENT OR REMISSION OF DUTY

Image omitted; see official source

Text of image

Customs declaration references, if any: …

On this date the goods fulfilled the conditions laid down for repayment or remission of duty (¹)

Stamp

(¹) Where the monitoring customs office finds that the goods no longer satisfy those conditions it shall delete this sentence and records its findings overleaf under the heading ‘Observations’.

Image omitted; see official source

Text of image

Observations

ANNEX 51-01

STATUS REGISTRATION DOCUMENT

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Text of image

EUROPEAN UNION

1 STATUS CODE

A MRN

2 Applicant No

3 Forms

5 Items

14 RepresentativeNo

STATUS REGISTRATION

DOCUMENT

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

35 Gross mass (kg)

38 Net mass (kg)

44 Additional information/Documents produced/Certificates and authori-zations

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

35 Gross mass (kg)

38 Net mass (kg)

44 Additional information/Documents produced/Certificates and authori-zations

31 Packages and description of goods

Marks and numbers - Container No(s) - Number and kind

32 Item

33 Commodity Code

No

35 Gross mass (kg)

38 Net mass (kg)

44 Additional information/Documents produced/Certificates and authori-zations

54 Place and date:

Signature and name of applicant/representative:

ANNEX 61-02

Banana weighing certificates — specimen

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Text of image

1

8

15

2

9

16

3

10

17

4

11

18

5

12

19

6

13

20

7

14

21

ANNEX 61-03

Banana weighing certificate — procedure

For the purposes of Article 252, the net weight of each consignment of fresh bananas shall be determined by authorised weighers at any place of unloading in accordance with the procedure laid down below.

For the purposes of this Annex and of Article 252, the following definitions shall apply:

• (a) ‘net weight of fresh bananas’ means the weight of the bananas themselves without packing materials and packing containers of any kind;

• (b) ‘consignment of fresh bananas’ means the consignment comprising the total quantity of fresh bananas loaded on a single means of transport and shipped by a single exporter to one or more consignees;

• (c) ‘place of unloading’ means any place where a consignment of fresh bananas can be unloaded or removed to under a customs procedure, or in the case of containerised traffic, where the container is offloaded from the ship, or aircraft, or other principal means of transport or where the container is unpacked.

• 1. A sample of units of packed bananas shall be selected for each type of packaging and for each origin. The sample of units of packed bananas to be weighed shall constitute a representative sample of the consignment of fresh bananas. It shall contain at least the quantities indicated below: Number of units of packed bananas (by type of packaging and origin) Number of units of packed bananas to be inspected —  up to 400 3 —  from 401 to 700 4 —  from 701 to 1 100 6 —  from 1 101 to 2 200 8 —  from 2 201 to 4 400 10 —  from 4 401 to 6 600 12 —  more than 6 600 14

• 1. The net weight shall be determined as follows:
• (a) by weighing each unit of packed bananas to be inspected (gross weight);
• (b) by opening at least one unit of packed bananas, then calculating the weight of the packaging;
• (c) the weight of that packaging shall be accepted for all packaging of the same type and origin, and shall be deducted from the weight of all the units of packed bananas weighed;
• (d) the average net weight per unit of packed bananas thus established for each type and origin, based on the weight of the samples checked, shall be accepted as the basis for determining the net weight of the consignment of fresh bananas.

• 1. Where the customs authority does not check the banana weighing certificates contemporaneously, the net weight declared on such certificates shall be acceptable to customs authorities provided that the difference is not more or less than 1 % between the declared net weight and the average net weight established by customs authorities.

• 1. The banana weighing certificate shall be presented to the customs office at which the declaration for release for free circulation is submitted. The customs authorities shall apply the results of the sampling shown on the banana weighing certificate to the whole consignment of fresh bananas to which that certificate relates.

ANNEX 62-02

INF 3 — Returned goods information sheet

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Text of image

EUROPEAN UNION

INF 3

ORIGINAL

No

RETURNED GOODS

INFORMATION SHEET

IMPORTANT

(a) in figures:

(b) in words:

A. ENDORSEMENT BY COMPETENT AUTHORITIES FOR EXPORT LICENCES OR ADVANCE FIXING CERTIFICATES

— Regulations or licences or certificates observed

At , on

(Signature) (Stamp)

B. ENDORSEMENT BY COMPETENT AUTHORITIES FOR GRANT OF REFUNDS OR OTHER AMOUNTS PROVIDED FOR ON EXPORTATION

— No refund or other amounts granted on exportation (1)

— Refunds and other amounts granted on exportation repaid for (quantity) (1)

— Entitlement to payment of refunds or other amounts granted on exportation cancelled for (quantity) (1)

At , on

(Signature) (Stamp)

(a) Export document

Type

Ref. No

dated

(b) Goods exported in completion of an inward processing operation (1)

(c) Goods which have been released for free circulation for a specific use (1)

(d) Goods originating in the Member States or third-country goods in free circulation (1)

C. ENDORSEMENT BY THE OFFICE COMPLETING THE CUSTOMS EXPORT FORMALITIES

Information given in boxes 1 to 10 certified exact

Identification measures taken

At , on

(Signature) (Stamp)

The undersigned, being the exporter (1)

On behalf of the exporter (1)

Requests the issue of this information sheet for the purposes of the reimportation of the goods described therein

At , on

(Signature) (Stamp)

(1) Delete as necessary.

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Text of image

EUROPEAN UNION

INF 3

COPY

No

RETURNED GOODS

INFORMATION SHEET

IMPORTANT

(a) in figures:

(b) in words:

A. ENDORSEMENT BY COMPETENT AUTHORITIES FOR EXPORT LICENCES OR ADVANCE FIXING CERTIFICATES

— Regulations or licences or certificates observed

At , on

(Signature) (Stamp)

B. ENDORSEMENT BY COMPETENT AUTHORITIES FOR GRANT OF REFUNDS OR OTHER AMOUNTS PROVIDED FOR ON EXPORTATION

— No refund or other amounts granted on exportation (1)

— Refunds and other amounts granted on exportation repaid for (quantity) (1)

— Entitlement to payment of refunds or other amounts granted on exportation cancelled for (quantity) (1)

At , on

(Signature) (Stamp)

(a) Export document

Type

Ref. No

dated

(b) Goods exported in completion of an inward processing operation (1)

(c) Goods which have been released for free circulation for a specific use (1)

(d) Goods originating in the Member States or third-country goods in free circulation (1)

C. ENDORSEMENT BY THE OFFICE COMPLETING THE CUSTOMS EXPORT FORMALITIES

Information given in boxes 1 to 10 certified exact

Identification measures taken

At , on

(Signature) (Stamp)

The undersigned, being the exporter (1)

On behalf of the exporter (1)

Requests the issue of this information sheet for the purposes of the reimportation of the goods described therein

At , on

(Signature) (Stamp)

(1) Delete as necessary.

Image omitted; see official source

NOTE CONCERNING INFORMATION SHEET INF 3

• 1.The forms shall be printed on white paper, free of mechanical pulp, dressed for writing purposes and shall weigh at least 40 g/m².

• 2.The size of the forms shall be 210 × 297 mm, a maximum tolerance in the length of between – 5 and 8 mm being allowed; the layout of the forms must be strictly observed, except in respect of the size of boxes 6 and 7.

• 3.Member States shall be responsible for taking the necessary steps to have the forms printed. Each form shall bear an individual serial number, which may be pre-printed.

• 4.The forms shall be printed in one of the official languages of the Union accepted by the competent authorities of the Member State of export. They shall be completed in the same language as that in which they are printed. Where necessary, the competent authorities of the customs office of re-import in which information sheet INF 3 is required to be produced may request its translation into its official language or one of its official languages.

ANNEX 72-01

YELLOW LABEL

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Text of image

Goods not fulfilling the conditions laid down in Articles 28 and 29 of the Treaty on the functioning of the European Union

23 mm

49 mm

Colour: black letters on a yellow background

ANNEX 72-02

YELLOW LABEL

Image omitted; see official source

Text of image

Union goods consigned to or from a part of the customs territory of the European Union where the provisions of Council Directive 2006/112/EC or of Council Directive 2008/118/EC do not apply

49 mm

23 mm

Colour: black letters on a yellow background

ANNEX 72-03

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Text of image

TC 11 — RECEIPT

The customs office of destination at … (place, name and reference number) hereby certifies that the transit declaration T1, T2, T2F (¹) registered on … (dd/mm/yy) . under No … (MRN (²) by the customs office of departure at … (place, name and reference number) has been lodged.

At …, on … (dd/mm/yy) …

(Signature)

(¹) Delete as necessary.

(²) In a case of temporary failure of the electronic transit system enter a number used in BCP.

Official stamp

ANNEX 72-04

BUSINESS CONTINUITY PROCEDURE FOR UNION TRANSIT

PART I

CHAPTER I

General provisions

• 1.This Annex lays down specific provisions for use of the business continuity procedure, under Article 291 of this Regulation, for the holders of the procedure, including authorised consignors, in the event of a temporary failure of:

• — the electronic transit system,

• — the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques, or

• — the electronic connection between the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques and the electronic transit system.

• 2.Transit declarations.

• 2.1.The transit declaration used in a business continuity procedure shall be recognisable by all parties involved in the transit operation in order to avoid problems at the customs office of transit, at the customs office of destination and upon arrival at the authorised consignee. For this reason the used documents are limited to the following:

• — a Single Administrative Document (SAD), or

• — a SAD printed out on plain paper by the computerised system of the economic operator, as foreseen in  Annex B-01 to Delegated Regulation (EU) 2015/2446, or

• — a Transit Accompanying Document (TAD)/Transit/security Accompanying Document (TSAD), supplemented, if necessary by List of items (LoI) or Transit/Security List of items (TSLoI).

• 2.2.The transit declaration may be supplemented by one or more continuation sheets using the form set out in  Annex B-01 to Delegated Regulation (EU) 2015/2446. The forms shall be an integral part of the declaration. Loading lists complying with Part II, Chapter IV of this Annex and drawn up using the form set out in Part II, Chapter III of this Annex may be used instead of continuation sheets as the descriptive part of a written transit declaration, of which they shall be an integral part.

• 2.3.For the implementation of point 2.1 of this Annex, the transit declaration shall be completed in accordance with Annexes B to Delegated Regulation (EU) 2015/2446 and B to this Regulation.

CHAPTER II

Implementing rules

• 3.Unavailability of the electronic transit system.

• 3.1.The rules shall be applied as follows:

• — the transit declaration shall be completed and submitted to the customs office of departure in copies 1, 4 and 5 of the SAD in accordance with  Annex B-01 to Delegated Regulation (EU) 2015/2446 or in two copies of the TAD/TSAD, supplemented, if necessary, by LoI or TSLoI, in accordance with Annexes B-02, B-03, B-04 and B-05,

• — the transit declaration shall be registered in box C using a system of numbering different from that used in the electronic transit system,

• — the business continuity procedure shall be indicated on the copies of the transit declaration with one of the stamps using the forms set out in Part II, Chapter I of this Annex, in box A of the SAD or instead of the MRN and the barcode on the TAD/TSAD,

• — the authorised consignor shall fulfil all the obligations and conditions regarding the entries to be made in the declaration and the use of the special stamp referred to in points 22 to 25 of this Annex using respectively boxes C and D,

• — the transit declaration shall be stamped either by the customs office of departure in case of the standard procedure or by the authorised consignor where Article 233(4)(a) of the Code applies.

• 3.2.Where the decision to apply the business continuity procedure is taken, any transit data with LRN or MRN allocated to the transit operation shall be withdrawn from the electronic transit system on the basis of information provided by a person who lodged that transit data into the electronic transit system.

• 3.3.The customs authority shall monitor the use of the business continuity procedure in order to avoid its misuse.

• 4.Unavailability of the computerised system used by the holders of the procedure for lodging the Union transit declaration data by means of electronic data-processing techniques or of the electronic connection between that computerised system and the electronic transit system:

• — the provisions set out in point 3 of this Annex shall be applied,

• — the holder of the procedure shall inform the customs authority when his computerised system or the electronic connection between that computerised system and the electronic transit system are available again.

• 5.Unavailability of the authorised consignor’s computerised system or the electronic connection between that computerised system and the electronic transit system.

• Where the authorised consignor’s computerised system or the electronic connection between that computerised system and the electronic transit system are unavailable the following procedure shall apply:

• — the provisions set out in point 4 of this Annex shall be applied,

• — when the authorised consignor makes more than 2 % of his declarations in a year under the business continuity procedure, the authorisation shall be reviewed in order to assess whether its conditions are still met.

• 6.Data-capture by the customs authority.

• However, in the cases referred to in points 4 and 5 of this Annex, the customs authority may allow the holder of the procedure to submit the transit declaration in one copy (making use of the SAD or the TAD/TSAD) to the customs office of departure in order to have it processed by the electronic transit system.

CHAPTER III

Operation of the procedure

• 7.Furnishing of an individual guarantee by a guarantor.

• Where the customs office of guarantee is not the customs office of departure for the transit operation, it shall keep a copy of the guarantor’s undertaking. The holder of the procedure shall present the original to the customs office of departure, where it shall be retained. If necessary the customs office of departure may request a translation into the official language, or one of the official languages, of the country concerned.

• 8.Signing of the transit declaration and undertaking of the holder of the procedure.

• By signing the transit declaration the holder of the procedure assumes responsibility for:

• — the accuracy of the information given in the declaration,

• — the authenticity of the documents presented,

• — compliance with all the obligations relating to the entry of the goods under the transit procedure.

• 9.Identification measures.

• Where  Article 302 of this Regulation applies, the customs office of departure shall enter the following phrase against the ‘seals affixed’ heading in box ‘D. Control by office of departure’ of the transit declaration:

• — Waiver — 99201.

• 10.Entries in the transit declaration and release of the goods.

• — The customs office of departure shall record the results of the verification on each copy of the transit declaration.

• — Where the findings of the verification are consistent with the declaration the customs office of departure shall release the goods and record the date on the copies of the transit declaration.

• 11.Goods placed under the transit procedure shall be carried under cover of copies 4 and 5 of the SAD or under cover of one copy of the TAD/TSAD given to the holder of the procedure by the customs office of departure. Copy 1 of the SAD and the copy of TAD/TSAD shall remain at the customs office of departure.

• 12.Customs office of transit.

• 12.1.The carrier shall present a transit advice note made out on a form set out in Part II, Chapter V of this Annex to each customs office of transit, which shall retain it. Instead of the transit advice note a photocopy of copy 4 of the SAD or a photocopy of the copy of the TAD/TSAD may be presented and retained by the customs office of transit.

• 12.2.Where goods are carried via the customs office of transit other than that declared, the actual customs office of transit shall inform the customs office of departure.

• 13.Presentation at the customs office of destination.

• 13.1.The customs office of destination shall register the copies of the transit declaration, record on them the date of arrival and enter the details of controls carried out.

• 13.2.A transit operation may end at an office other than the customs office declared in the transit declaration. That office shall then become the actual customs office of destination.

• Where the actual customs office of destination comes under the jurisdiction of a Member State other than the one having jurisdiction over the customs office declared, the actual customs office shall enter in box ‘I. Control by office of destination’ of the transit declaration the following endorsement in addition to the usual observations it is required to make:

• — Differences: customs office where goods were presented …… (customs office reference number) —99 203 .

• 13.3.Where the second paragraph of point 13.2 of this Annex applies and where the transit declaration bears the following statement, the actual customs office of destination shall keep the goods under its control and not allow their removal other than to the Member State having jurisdiction over the customs office of departure, unless specifically authorised by the latter:

• — Exit from the Union subject to restrictions or charges under Regulation/Directive/Decision No ... —99 204 .

• 14.Receipt.

• The receipt may be made out on the back of copy 5 of the SAD, in the space provided or in the form set out in Annex 72-03.

• 15.Return of copy 5 of the SAD or the copy of the TAD//TSAD.

• The competent customs authority of the Member State of destination shall return copy 5 of the SAD to the customs authority in the Member State of departure without delay and at most within 8 days of the date when the operation ended. Where the TAD/TSAD is used it is the copy of the TAD/TSAD presented which is returned under the same conditions as copy 5.

• 16.Informing the holder of the procedure and alternative proof of the end of the procedure.

• Where the copies referred to in point 15 of this Annex are not returned to the customs authority of the Member State of departure within 30 days of the time limit for presentation of the goods at the customs office of destination, that authority shall inform the holder of the procedure and ask him to furnish proof that the procedure has ended correctly.

• 17.Enquiry procedure.

• 17.1.Where the customs office of departure has not received proof within 60 days of time-limit for presentation of the goods at the customs office of destination that the procedure was ended correctly, the customs authority of the Member State of departure shall immediately request the information needed to discharge the procedure. Where during the steps of an enquiry procedure it is established that the Union transit procedure cannot be discharged, the customs authority of the Member State of departure shall establish whether a customs debt has been incurred.

• If a customs debt has been incurred, the customs authority of the Member State of departure shall take the following measures:

• — identify the debtor,

• — determine the customs authorities responsible for notification of the customs debt in accordance with Article 102(1) of the Code.

• 17.2.If, before the expiry of those time-limits, the customs authority of the Member State of departure receives information that the Union transit procedure has not been ended correctly, or suspects that to be the case, it shall send the request without delay.

• 17.3.The enquiry procedure shall likewise be initiated when it is discovered subsequently that proof of the end of the transit procedure has been forged and that the enquiry procedure is necessary to meet the objectives of point 17.1 of this Annex.

• 18.Guarantee — Reference amount.

• 18.1.For the application of Article 156 the holder of the procedure shall ensure that the amount at stake does not exceed the reference amount, taking into account also any operations for which the procedure is not yet ended.

• 18.2.The holder of the procedure shall inform the customs office of guarantee when the reference amount falls below a level sufficient to cover his transit operations.

• 19.Comprehensive guarantees certificates, guarantee waiver certificates and individual guarantee vouchers.

• 19.1.The following shall be presented to the customs office of departure:

• — comprehensive guarantee certificate, in the form set out in Chapter VI,

• — guarantee waiver certificates, in the form set out in Chapter VII,

• — individual guarantee voucher, in the form set out in Annex 32-06.

• 19.2.Particulars of the certificates and the voucher shall be entered on transit declarations.

• 19.3.The period of validity of a comprehensive guarantee certificate or a guarantee waiver certificate shall not exceed five years. However, that period may be extended by the customs office of guarantee for one further period not exceeding five years.

• Where during the period of validity of the certificate the customs office of guarantee is informed that the certificate, as a result of numerous changes, is not sufficiently legible and may be rejected by the customs office of departure, the customs office of guarantee shall invalidate the certificate and issue a new one, if appropriate.

• Certificates with a period of validity of two years shall remain valid. Their period of validity may be extended by the customs office of guarantee for a second period not exceeding five years.

• 19.4.From the effective date of revocation of an authorisation to use a comprehensive guarantee or revocation and cancellation of an undertaking provided in case of a comprehensive guarantee, any issued certificates may not be used to place goods under the Union transit procedure and shall be returned by the holder of the procedure to the customs office of guarantee without delay.

• Each Member State shall provide to the Commission information about the means by which certificates that remain valid and have not yet been returned or that have been declared as stolen, lost or falsified may be identified. The Commission shall inform the other Member States accordingly.

• 20.Special loading lists.

• 20.1.The customs authority can accept the transit declaration supplemented by loading lists which do not comply with all the requirements set out in Part II, Chapter III of this Annex.

• Such lists can be used only where:

• — they are produced by the companies which use an electronic data-processing system to keep their records,

• — they are designed and completed in such a way that they can be used without difficulty by the customs authority,

• — they include, for each item, the information required in Part II, Chapter IV of this Annex.

• 20.2.Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be allowed for use as loading lists under point 20.1 of this Annex, even where such lists are produced by the companies not using an electronic data-processing system to keep their records.

• 20.3.The holder of the procedure which uses an electronic data-processing system to keep his records and already uses special loading lists, may also use them for Union transit operations involving only one type of goods if this facility is made necessary by the system of the holder of the procedure.

• 21.Use of seals of a special type.

• The holder of the procedure shall enter, against the heading ‘seals affixed’ in box ‘D. Control by office of departure’ of the transit declaration, the number and the individual seal identifiers of the seals affixed.

• 22.Authorised consignor — Pre-authentication and formalities at departure.

• 22.1.For the application of points 3 and 5 of this Annex the authorisation shall stipulate that box ‘C. Office of departure’ of the transit declaration shall:

• — be stamped in advance with the stamp of the customs office of departure and signed by an official of that office, or

• — be stamped by the authorised consignor with a special stamp approved by the competent authority and using the form set out in Part II, Chapter II of this Annex. The stamp may be pre-printed on the forms where a printer approved for that purpose is used.

• The authorised consignor shall complete the box by entering the date on which the goods are consigned and shall allocate a number to the transit declaration in accordance with the rules laid down in the authorisation.

• 22.2.The customs authority may prescribe the use of forms bearing a distinctive mark as a means of identification.

• 23.Authorised consignor — Security measures for the stamp.

• The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps or forms bearing the stamp of the customs office of departure or a special stamp.

• He shall inform the customs authority of the security measures he is taking to apply in accordance with the first subparagraph.

• 23.1.In the event of the misuse by any person of forms stamped in advance with the stamp of the customs office of departure or with a special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular country in respect of goods carried under cover of such forms unless he can satisfy the customs authority by whom he was authorised that he took the measures requested of him under point 23.

• 24.Authorised consignor — Information to be entered on declarations.

• 24.1.Not later than on consignment of the goods, the authorised consignor shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 298 of this Regulation and, in box ‘D. Control by office of departure’, the period prescribed in accordance with Article 297 of this Regulation within which the goods shall be presented at the customs office of destination, the identification measures applied and the following endorsement:

• — Authorised consignor — 99206

• 24.2.Where the competent authority of the Member State of departure checks a consignment before its departure, it shall record the fact on the declaration, in box ‘D. Control by office of departure’.

• 24.3.Following consignment, copy 1 of the SAD or the copy of the TAD/TSAD shall be delivered without delay to the customs office of departure according to the rules laid down in the authorisation. The other copies shall accompany the goods in accordance with point 11 of this Annex.

• 25.Authorised consignor — Waiver of signature.

• 25.1.The authorised consignor may be allowed by the customs authority not to sign transit declarations bearing the special stamp referred to in Chapter II of Part II of this Annex which are made out by the electronic data-processing system. This waiver shall be subject to the condition that the authorised consignor has previously given the customs authority a written undertaking acknowledging that he is the holder of the procedure for all transit operations carried out under cover of transit declarations bearing the special stamp.

• 25.2.Transit declarations made out in accordance with point 25.1 of this Annex shall contain, in the box reserved for the signature of the holder of the procedure, the following phrase:

• — Signature waived — 99207.

• 26.Authorised consignee — Obligations.

• 26.1.When the goods arrive at a place specified in the authorisation the authorised consignee shall without delay inform the customs office of destination about such arrival. He shall indicate the date of arrival, the condition of any seals affixed and any irregularity on copies 4 and 5 of the SAD or on the copy of the TAD/TSAD, which accompanied the goods, and deliver them to the customs office of destination according to the rules laid down in the authorisation.

• 26.2.The customs office of destination shall make the entries provided for in point 13 of this Annex on copies 4 and 5 of the SAD or on the copy of the TAD/TSAD.

PART II

CHAPTER I

Specimens of stamps used for business continuity procedure

1. Stamp No 1

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Text of image

NCTS FALLBACK PROCEDURE

UNION TRANSIT/COMMON TRANSIT

NO DATA AVAILABLE IN THE SYSTEM

INITIATED ON

(Date/hour)

(dimensions: 26 × 59 mm)

2. Stamp No 2

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Text of image

BUSINESS CONTINUITY PROCEDURE

UNION TRANSIT/COMMON TRANSIT

NO DATA AVAILABLE IN THE SYSTEM

INITIATED ON

(Date/hour)

(dimensions: 26 × 59 mm)

CHAPTER II

Specimen of a special stamp used by authorised consignor/authorised issuer

Image omitted; see official source

(dimensions: 55 × 25 mm)

• 1.Coat of arms or any other signs or letter characterising the country

• 2.Reference number of the customs office of departure

• 3.Declaration number

• 4.Date

• 5.Authorised consignor/authorised issuer

• 6.Authorisation number

CHAPTER III

Loading list

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Text of image

No

Marks, numbers and kind of packages, description of goods

Country of dispatch/export

Gross mass (kg)

Reserved for official use

(signature)

CHAPTER IV

Explanatory note on the loading list

Section 1

1. Definition

• 1.1.The loading list means a document having the characteristics described in this Annex.

• 1.2.It can be used with the transit declaration within the framework of the application of point 2.2 of this Annex.

2. Loading list form

• 2.1.Only the front of the form may be used as a loading list.

• 2.2.The features of a loading list are:

• (a) the heading ‘Loading list’;

• (b) a 70 × 55 mm box divided into an upper part of 70 by 15 mm and a lower part of 70 by 40 mm;

• (c) columns with the following headings in the following order:
• — serial number,
• — marks, numbers, number and kind of packages, goods description,
• — country of dispatch/export,
• — gross mass (kg),
• — reserved for the administration.

• Users may adjust the width of the columns to their needs. However, the column headed ‘reserved for the administration’ must always be at least 30 mm wide. Users may also decide for themselves how to use the spaces other than those referred to in points (a), (b) and (c).

• 2.3.A horizontal line must be drawn immediately under the last entry and any spaces not used must be scored through to prevent later additions.

Section 2

Particulars to be entered in the different headings

1.1.   Upper part

Where a loading list accompanies a transit declaration, the holder of the procedure shall enter ‘T1’, ‘T2’ or ‘T2F’ in the upper part of the box.

1.2.   Bottom part

The particulars listed in paragraph 4 of Section III below must be entered in this part of the box.

2.1.   Serial number

Every item shown on the loading list shall be preceded by a serial number.

2.2.   Marks, numbers, number and kind of packages, goods description

The particulars required shall be given in accordance with Annex B to Delegated Regulation (EU) 2015/2446.

Where a loading list accompanies a transit declaration, the list must include the information entered in boxes 31 (Packages and description of goods), 40 (Summary declaration/previous document), 44 (Additional information, documents produced, certificates and authorisations) and, where appropriate, 33 (Commodity code) and 38 (Net mass (kg)) of the transit declaration.

2.3.   Country of dispatch/export

Enter the name of the Member State from which the goods are being consigned or exported.

2.4.   Gross mass (kg)

Enter the details entered in box 35 of the SAD (see Annex B to Delegated Regulation (EU) 2015/2446).

Section 3

Use of loading lists

• 1.A transit declaration may not have both a loading list and one or more continuation sheets attached to it.

• 2.Where a loading list is used, boxes 15 (Country of dispatch/export), 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and, where appropriate, 44 (Additional information, documents produced, certificates and authorisations) of the transit declaration form shall be struck through and box 31 (Packages and description of goods) may not be used to enter the marks, numbers, number and kind of packages or goods description. A reference to the serial number and the symbol of the different loading lists shall be entered in box 31 (Packages and goods description) of the transit declaration.

• 3.The loading list must be produced in the same number of copies as the copies of a transit declaration to which it relates.

• 4.When a transit declaration is registered the loading list must be given the same registration number as the copies of the transit declaration to which it relates. This number must be entered by using a stamp which includes the name of the customs office of departure, or by hand. If entered by hand, it shall be endorsed by the official stamp of the customs office of departure.

• It is not obligatory for an official of the customs office of departure to sign the forms.

• 5.Where several loading lists are attached to one transit declaration, the lists shall bear a serial number allocated by the holder of the procedure, and the number of loading lists attached shall be entered in box 4 (Loading lists).

• 6.The forms of the loading list shall be printed on paper dressed for writing purposes, weighing at least 40 g/m² and sufficiently strong to prevent easy tearing or creasing in normal use. The colour may be decided by those concerned. The format of the forms shall be 210 by 297 mm, with a maximum tolerance of 5 mm less and 8 mm more on the length.

CHAPTER V

Transit advice note

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TC 10 — TRANSIT ADVICE NOTE

Identification of means of transport …

TRANSIT DECLARATION

REFERENCE NUMBER OF THE INTENDED CUSTOMS OFFICE OF TRANSIT

Type (T1, T2 or T2F) and the number

Reference number of the customs office of departure

FOR OFFICIAL USE

Date of transit

(Signature) Official

stamp

CHAPTER VI

Comprehensive guarantee certificate

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Text of image

TC 31 COMPREHENSIVE GUARANTEE CERTIFICATE

Front

Day

Month

Year

Currency code

In figures:

In letters:

European Union — Iceland — Moldova – Montenegro – North Macedonia — former Yugoslav Republic of Macedonia — Norway — Serbia — Switzerland — Turkey — Andorra () — San Marino ()

dd/mm/yy inclusive

Done

at on

(place) (date)

(Signature and stamp of the customs office of guarantee)

Done

at on

(place) (date)

(Signature and stamp of the customs office of guarantee)