Tag Archives: Customs union

Regional strategy for Asia 2007-2013

Regional strategy for Asia 2007-2013

Outline of the Community (European Union) legislation about Regional strategy for Asia 2007-2013

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

External relations > Relations with third countries > Asia

Regional strategy for Asia 2007-2013

Document or Iniciative

European Commission – Regional Strategy Paper 2007-2013 for Asia .

Summary

The Regional Strategy Paper (RSP) defines the objectives and the priorities of the cooperation between the European Union (EU) and Asia for the period 2007-2013. Asia covers Afghanistan, Bangladesh, Bhutan, Cambodia, China, India, Indonesia, North Korea, Laos, Malaysia, Maldives, Mongolia, Myanmar, Nepal, Pakistan, Philippines, Sri Lanka, Thailand and Vietnam.

Challenges faced by Asia

At political level, Asia, which is marked by the emergence of China and India, has multiple systems of governance. It faces a large number of challenges in the fields of security, nuclear proliferation, democratisation, respect for human rights, unemployment and health, fragile situations (Afghanistan, Pakistan, Sri Lanka and Nepal), large refugee and migratory flows, labour standards, natural disasters and protection of the environment.

In the past twenty years, Asia has experienced strong economic growth, attributable to increased openness and major economic reforms. It is now the EU’s largest trading partner, most of the countries are members of the World Trade Organisation (WTO), civil society is sophisticated and a dynamic business class is emerging. However, despite this progress, the rise in socio-economic indicators has led to income disparities, employment creation has declined in many countries, the benefits of growth are unequally distributed and the institutional weaknesses, natural disasters and weakness of the infrastructures continue to hamper development.

Social protection is poor in Asia; child labour, the situation of women and poverty remain major challenges to be faced, as too are maternal mortality, child malnutrition, the violation of human rights, social protection, the increase in communicable diseases, health threats, gender imbalance, discrimination, etc. Southern Asia has made progress towards achieving the millennium development goals (MDG), in contrast to East Asia, which is developing less rapidly.

Asia is geographically very diverse. However, the environment is suffering from demographic pressures, rapid economic growth, industrialisation, inadequate legislation and investments, and poorly enforced protection measures which lead to unsustainable use of natural resources. In addition, climate change is likely to compound the geological and climatic instability.

Priority areas of the regional strategy 2007-2013

The main priority of the strategy is to encourage cooperation and regional integration. To achieve this, the EU supports work and dialogue with the Asia-Europe Meeting (ASEM), the Asia-Europe Foundation (ASEF), the Trans-Eurasia Information Network (TEIN), the South Asian Association for Regional Cooperation (SAARC), the South Asian Free Trade Area (SAFTA) and the Association of South-East Asian Nations (ASEAN).

The second priority encourages cooperation based on policy and know-how in the fields of the environment, education and health. It aims to promote sustainable consumption and production and trade in environmental goods and services and to support Forest Law Enforcement, Governance and Trade (FLEGT). It also places emphasis on the promotion of equal opportunities and the values of democracy, the rule of law, respect for human rights and fundamental freedoms. Finally, it supports the region in the control of avian flu and highly pathogenic and emerging diseases, and intends to introduce cross-border health cooperation.

The objective of the third priority is to support uprooted people in Asia by assisting them to return and settle in their country of origin or in a third country. This support establishes links between relief, reintegration and development aimed at filling the gap between emergency relief for refugees and longer-term relief. The activities are coordinated with ECHO, with due regard for operations established in the context of the country programmes. Local partnerships and development capacities will gradually be built up.

Certain cross-cutting issues (human rights, democracy, governance, etc.) will be addressed at regional level and streamlined throughout the programme, as appropriate.

Terms and conditions

For 2007-2013, the budget for Asia amounts to EUR 5.187 billion, of which 81 % is allocated to country development assistance, 16 % to regional assistance and 3 % as a reserve. The present RSP consists of a regional multiannual indicative programme (MIP), which is the programming document for the assistance, based on actions designed to achieve the priorities identified in the RSP. The first MIP has been drawn up for the period 2007-2010 (EUR 400 million); a second MIP will be drawn up for the period 2011-2013 (EUR 375 million). The RSP is complementary to country strategy papers drawn up for each country of Asia and the RSP for Central Asia . The financing instrument for development cooperation (DCI) is the main framework for financing the assistance granted under the present RSP.

The activities receiving support are the following: programmes, contacts, meetings, promotion activities, dialogue, exchange of best practices, expert meetings, regional and triangular cooperation, seminars, conferences, workshops, research, twinning, gatherings, studies, training, study trips, university exchange programmes and harmonisation of standards and legislation. Other activities will also be defined at the identification stage.

Success indicators are defined to measure the impact of the activities carried out. They spell out the objective sought by the intervention, the result and the advantages expected for the target groups, the direct effects and the activities to be carried out to achieve the expected goals. The results of these activities will be measured qualitatively and quantitatively, not only by the indicators but also by the verification criteria and other implementation mechanisms. The implementation of all the programmes will be supervised and monitored. A mid-term review of the entire programme is scheduled (2009).

Background

The cooperation between the two regions is based on the “Europe and Asia” Communication and the European Consensus on Development, which set the eradication of poverty as a prime objective. The present RSP in this way ensures continuity of the priorities, results and experience, based on the previous RSP 2005-2006 .


 

Regional strategy for Central America 2007-2013

Regional strategy for Central America 2007-2013

Outline of the Community (European Union) legislation about Regional strategy for Central America 2007-2013

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

External relations > Relations with third countries > Latin america

Regional strategy for Central America 2007-2013

Document or Iniciative

European Commission – Central America Regional Strategy Paper for 2007-2013 .

Summary

The regional strategy paper (RSP) for 2007-2013 defines the objectives and priorities for cooperation at regional level in Central America. It supplements the country strategy papers (CSPs) established for each country in the region, i.e. Costa Rica , Salvador , Guatemala , Honduras , Nicaragua and Panama .

The RSP is also part of a strategic partnership with the region. The European Union (EU) intends to support the regional integration process in Central America, in particular within the framework of a future association agreement, including a free trade agreement. The RSP is based on the experience gained from the RSP for 2002-2006 , from which it learnt a number of lessons.

The region shares common political, economic, social and environmental challenges related mainly to:

  • strengthening democracy (human rights, rule of law and justice system, public sector management, strengthening the role of civil society and political parties);
  • security in the region, which is experiencing increasing insecurity, whether as regards common law delinquency, organised crime, drug trafficking or money laundering;
  • economic development, which requires further integration into the world economy, progress at regional internal market level, improved productivity and competitiveness, and a regional environment that is suitable for foreign investment;
  • further social cohesion, as a means of combating a high level of poverty, inequality and social discrimination;
  • protection of the environment given the region’s vulnerability to natural disasters, unsustainable natural resource exploitation (forests, biodiversity, mines), and the development of renewable energy against the background of high dependency on fossil fuels.

The following challenges associated with regional integration should also be added: weakness of regional institutions, insufficient political will, lack of harmonisation of policies and structures, insufficient funding and the absence of a dispute settlement mechanism.

EU response strategy

The strategy and the indicative programme identify three priority areas for cooperation, defined in conjunction with partner countries, regional authorities, delegations and EU Member States present in Central America.

The objective of the first component is to strengthen the institutional system with a view to regional integration (capacities, funding, structure and functioning). It concerns the agents of regional integration, e.g. regional organisations, coordination organisations or national entities.

The second component concerns support for economic integration leading to a cu4stoms union. The intensification of trade, a regional regulatory approach and convergence of support policies (free movement of goods and services, property rights, investment, health and plant health standards, etc.) are specific priorities.

The last component concerns the strengthening of regional governance and security matters. Cooperation between national authorities (customs, police, justice etc) will promote regional integration. Specific programmes are possible, e.g., for the prevention of crime, the improvement of mutual knowledge of Member States’ judicial and regulatory systems, and joint operations at the frontiers.

The programmes incorporate cross-cutting issues such as equal opportunities, the environment and human rights. Moreover, civil society is involved in planning in order to encourage social ownership of the integration process and the visibility of EU action.

Implementation details

The beneficiaries of cooperation are the entities of the Central American Integration System (SICA, SIECA, PARLACEN (ES)), intergovernmental organisations and commissions, national organisations and members of civil society participating in the regional integration process.

Indicative funding under the Development Cooperation Instrument (DCI) amounts to 75 million, allocated according to the priorities and the indicative programmes for 2007-2010 and 2011-2013. Other instruments may also contribute to funding, such as thematic funding (human rights and democracy, environmental conservation, co-funding by non state actors) or regional programmes for Latin America.

Performance indicators will be defined during the elaboration of aid programmes.

Background

This paper is included within the context of development cooperation (Article 117 of the Treaty establishing the European Community) and the Development Consensus.

It is based on the Framework Agreement for political dialogue and cooperation between the EU and Central America (1993), reviewed in 2003. It is also included in the political dialogue initiated by the San José dialogue. Generally speaking, the dialogue between the EU and Latin America has been the subject of a number of summits; the most recent one was held in Vienna in 2006 (Vienna Agreement 2006) gave rise to a Commission Communication on a reinforced partnership with Latin America (2005).

 

Regional strategy for Mercosur 2007-2013

Regional strategy for Mercosur 2007-2013

Outline of the Community (European Union) legislation about Regional strategy for Mercosur 2007-2013

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

External relations > Relations with third countries > Latin america

Regional strategy for Mercosur 2007-2013

Document or Iniciative

European Commission – Regional Strategy Paper 2007-2013 for Mercosur .

Summary

The Regional Strategy Paper (RSP) defines the objectives and priorities of the cooperation between the European Union (EU) and Mercosur for the period 2007-2013. The aim is to deepen this cooperation, while at the same time adding a regional dimension to EU cooperation with each Mercosur Member State included in the Country Strategy Papers (CSPs), i.e. Argentina, Brazil, Paraguay, Venezuela and Uruguay.

Challenges faced by Mercosur

Mercosur has been acquiring an increasingly strong political dimension. This boosts regional integration and the will of the leaders to link growth, social justice and people’s dignity to it. Mercosur has made considerable progress despite incomplete economic integration, trade disputes and disparities between the Member States. The region is raising its international standing by associating with other South American countries. The objective now is to make the region and its members leading world actors, alongside China, India and Russia.

Furthermore, Mercosur is the fourth largest economic grouping in the world, although Brazil alone accounts for 79 % of its GDP. The economies of the region have recovered after the financial crises, in particular thanks to improved competitiveness, better terms of trade, higher international commodities prices, exports and the improved economic environment. The fiscal position was improved during the crisis years to limit the inflationary impact. Nevertheless, despite many advances, the Mercosur countries remain vulnerable to international fluctuations in prices and interest rates, the world economic situation and their high public debt. They must persevere in areas linked to structural reform, fiscal consolidation, and the reduction of poverty and income inequality.

From 2002 to 2005, Mercosur’s intraregional trade accounted for 15 % of total trade. Only Brazil’s trade structure has been oriented towards world markets, whereas Argentina, Uruguay and Paraguay are more dependent on their Mercosur partners. Its participation in world trade represented just 1.05 % of total trade during the same period. Nevertheless, Mercosur, led by Brazil, is trying to diversify trade flows to boost regional trade, in particular by signing the Mercosur-Andean Community Free Trade Agreement. Finally, NAFTA and the EU still account for the lion’s share of the trade of the region.

At social level, progress has been made in many areas, especially regarding health and literacy. The population growth of the region is around 1.1 %, with wide differences between individual countries. With economic growth, efforts should focus on increasing income and reducing poverty, which, with the rise in unemployment and social exclusion, experienced the backlash of the 1999-2002 recession.

At environmental level too, the varied and abundant ecosystems of the region are under threat. The initiatives in the field of environmental protection, biodiversity and ecosystems must be strengthened and pursue the objective of sustainable development.

Priority areas of the regional strategy 2007-2013

The first priority is to support Mercosur institutionalisation, which will allow the backlog to be made up in the incorporation and implementation of its legislation by its Member States. The nature of the EU’s experience and support for concrete institutional development projects at the Parliament, the Permanent Review Tribunal and the Secretariat of Mercosur will boost institutional effectiveness.

Deepening of Mercosur and implementation of a future EU-Mercosur Association Agreement form the second priority of the strategy. There is a need for deepening in the trade and economic fields and for completion of the customs union to progress towards the creation of an integrated regional market and, in this way, towards strengthening the organisation of Mercosur.

The aim of the implementation of the future Association Agreement is to boost the regional integration process and to facilitate its enforcement, especially as regards trade (customs and trade facilitation, acceptance of international standards, etc.). The trade aspects and trade-related assistance are dealt with at Mercosur level in this RSP in accordance with its integration plans and not at the level of the Member States, although their specific features are nevertheless taken into account. The actions will relate to fostering market integration, production, food security and food hygiene, involving the creation of a phytosanitary area, and environmental protection.

The objective of the third priority is to strengthen and enhance civil society participation, knowledge of the regional integration process, mutual understanding and mutual visibility. Regional integration must receive the support of civil society to give new impetus to integration and establish its legitimacy. In parallel, reinforcing the visibility of the EU will make it better known as a political actor and example of integration beyond trade aspects alone. To do this, actions focus essentially on the creation of ten EU-Mercosur study centres, the introduction of an operational plan for education 2006-2010, the cinematographic and audiovisual sector, and the organisation of seminars and workshops to promote the exchange of experience.

Terms and conditions

This RSP consists of a Regional Indicative Programme (RIP), which is the programming document for the assistance based on actions identified to achieve the three priorities of the RSP. One RIP has been drawn up for the period 2007-2010 and another for the period 2011-2013. The RSP in this way supplements the CSPs drawn up for each Mercosur country and the RSP in favour of Latin America [FR]. The financing of the two RIPs comes to EUR 50 million, of which EUR 10 million is allocated to financing projects from the previous RSP (2002-2006) in favour of education and information society and EUR 40 million to institutional support (10 % of the funds), deepening Mercosur and implementation of the EU-Mercosur Association Agreement (70 % of the funds) and civil society participation in the regional integration process (20 % of the funds). The present RSP comes under the financing instrument for development cooperation (DCI).

The activities receiving support are the following: assessments, programmes, strategies, studies, training, seminars, conferences, workshops, publications, statistics, training of staff and officials, creation of diplomas and study chairs, joint actions, dialogue, research, sub-regional cooperation and harmonisation of legislation and standards. Other activities will also be defined at the identification stage.

Results and success indicators are defined to measure the impact of the actions and projects. The partnerships formed, the activities carried out, the joint policies introduced, the food hygiene controls carried out, the meetings, conferences and studies organised or the pieces of legislation and standards harmonised are all indicators allowing effectiveness to be assessed.

Background

The EU-Mercosur cooperation is based on the Interregional Framework Cooperation Agreement with Mercosur and is part of the achievement of the objectives of the Rio Summit and its developments, as well as the strengthened partnership with Latin America. In this way, it ensures continuation of the priorities, results and experience based on the previous RSP for the period 2002-2006 .

Convention on a common transit procedure

Convention on a common transit procedure

Outline of the Community (European Union) legislation about Convention on a common transit procedure

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Customs

Convention on a common transit procedure

Document or Iniciative

Council Decision 87/415/EEC of 15 June 1987 concerning the conclusion of a Convention between the European Community, the Republic of Austria, the Republic of Finland, the Republic of Iceland, the Kingdom of Norway, the Kingdom of Sweden and the Swiss Confederation on a common transit procedure [See amending acts].

Summary

Customs transit is a customs procedure that facilitates the transport of goods:

  • between two points in the customs territory;
  • between two points in the customs territory, via a different customs territory;
  • between two or more different customs territories.

The system allows temporary suspension of the tariffs, taxes and commercial policy measures applicable to imports. It allows customs clearance formalities to be carried out at destination rather than at the point of entry into the customs territory.

For the EC, customs transit enables goods to move under the transit procedure from their point of entry into the EC to their place of customs clearance, where the customs and national taxation obligations are dealt with.

Common transit

The Convention on a common transit procedure was set up in 1987. After the 1995 and 2004 enlargements of the EU, the contracting parties are now as follows:

  • the EC;
  • Iceland, Liechtenstein, Norway, Switzerland and Romania (‘ EFTA countries ‘ for the Convention).

Amending provisions on the common transit procedure are adopted by the EC-EFTA Joint Committee.

The common transit procedure is not compulsory. The TIR procedure or the export procedure may be used instead.

The common transit procedure closely resembles the Community transit procedure in its rules and procedures, which are almost identical. The Community transit procedure is based on the Community Customs Code and its Implementing provisions.

T1 and T2 procedures

A T1 * or T2 * procedure is used for goods moving between the EC and EFTA countries, according to their customs status.

The 2001 reforms

In 2001, major changes were made to the Convention on the common transit procedure. These are intended to make the transit procedures more resistant to fraud during the transit operations, in order to:

  • protect the financial interests of the contracting parties more effectively;
  • simplify the administrative formalities for traders, easing the movement of goods.
Key terms used in the act
  • The T1 procedure concerns the movement of non-EU goods when customs duties or other import taxes are involved.
  • The T2 procedure concerns the movement of EU goods.

References

Act Entry into force Deadline for transposition in the Member States Official Journal
Decision 87/415/EEC 20.05.1987 OJ L 226 of 13.08.1987
Amending act(s) Entry into force Deadline for transposition in the Member States Official Journal
Regulation (EEC) No 1811/88 30.06.1988 OJ L 162 of 29.06.1988
Regulation (EEC) No 2011/89 14.07.1989 OJ L 200 of 13.07.1989
Regulation (EEC) No 664/91 22.03.1991 OJ L 075 of 21.03.1991
Decision No 1/91 EEC/EFTA 01.01.1993 OJ L 402 of 31.12.1992
Decision No 2/92 EEC/EFTA 01.01.1993 OJ L 402 of 31.12.1992
Decision No 1/93 EEC/EFTA 01.01.1994 OJ L 012 of 15.01.1994
Decision No 2/93 EEC/EFTA 01.01.1994 OJ L 012 of 15.01.1994
Decision No 1/94 EEC/EFTA 01.01.1995 OJ L 371 of 31.12.1994
Decision No 2/94 EEC/EFTA 01.01.1995 OJ L 371 of 31.12.1994
Decision No 3/94 EEC/EFTA 01.04.1995 OJ L 371 of 31.12.1994
Decision No 4/94 EEC/EFTA 01.01.1995 OJ L 371 of 31.12.1994
Decision No 3/95 EC/EFTA 01.01.1996 OJ L 117 of 14.05.1996
Decision No 1/96 EC/EFTA 05.07.1996 OJ L 226 of 07.09.1996
Decision No 2/96 EC/EFTA 05.07.1996 OJ L 226 of 07.09.1996
Decision No 3/96 EC/EFTA 01.03.1997 OJ L 043 of 14.02.1997
Decision No 4/96 EC/EFTA 01.01.1997 OJ L 043 of 14.02.1997
Decision No 2/97 EC/EFTA 01.10.1997 OJ L 238 of 29.08.1997
Decision No 3/97 EC/EFTA 01.10.1997 OJ L 238 of 29.08.1997
Decision No 4/97 EC/EFTA 01.02.1998 OJ L 005 of 09.01.1998
Decision No 1/1999 EC/EFTA 31.03.1999 OJ L 065 of 12.03.1999
Decision No 2/99 EC/EFTA 31.03.1999 OJ L 119 of 07.05.1999
Decision No 1/2000 EC/EFTA 20.12.2000 OJ L 009 of 12.01.2001
Decision No 1/2001 EC/EFTA 07.06.2001 OJ L 165 of 21.06.2001
Decision No 2/2002 EC/EFTA 27.11.2002 OJ L 004 of 09.01.2003
Decision No 1/2005 EC/EFTA 17.06.2005 OJ L 189 of 21.07.2005
Decision No 2/2005 EC/EFTA 17.06.2005 OJ L 189 of 21.07.2005
Decision No 3/2005 EC/EFTA 17.06.2005 OJ L 189 of 21.07.2005
Decision No 4/2005 EC/EFTA 15.08.2005 OJ L 225 of 31.08.2005
Decision No 5/2005 EC/EFTA 04.10.2005 OJ L 269 of 14.10.2005
Decision No 6/2005 EC/EFTA 04.10.2005 OJ L 324 of 10.12.2005
Decision No 1/2006 EC/EFTA 25.10.2006 OJ L 357 of 15.12.2006
Decision No 1/2007 EC/EFTA 1.1.2007 OJ L 145 of 7.6.2007

Related Acts

Communication from the Commission to the Council and the European Parliament of 20 March 2003, “Implementation of the New Computerised Transit System (NCTS)” [COM(2003) 125 final – not published in the Official Journal].

In 2000, the new computerised transit system (NCTS) was launched under the Community’s Customs 2000 programme. The system concerns the computerisation of Community transit procedures. It serves as a tool to manage and control the transit system. It is intended to:

  • increase the efficiency and effectiveness of transit procedures;
  • improve both the prevention and the detection of fraud;
  • accelerate and render secure transactions carried out under a transit procedure.

EFTA countries that are party to the Convention on a common transit procedure are also committed to implementing the NCTS.

Council Resolution of 21 June 1999 on the reform of customs transit systems [OJ C 193 of 09.07.1999].

Communication of 30 April 1997 to the European Parliament and the Council “Action plan for transit in Europe – A new customs policy”, COM(97) 188 final and OJ C 176 of 10.6.1997].

The aim of this Communication is to reform customs transit systems.

Council Resolution of 23 November 1995 on the computerisation of customs transit systems [OJ C 327 of 07.12.1995].

Action programme: Customs 2007

Action programme: Customs 2007

Outline of the Community (European Union) legislation about Action programme: Customs 2007

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Justice freedom and security > Police and customs cooperation

Action programme: Customs 2007 (2003-2007)

The European Union (EU) has established a series of action programmes to improve customs coordination. The first programme, Customs 2000 (1996-2000), has been succeeded by the Customs 2002 (2001-2002) and Customs 2007 programmes (2003-2007). The aim is to bring joint operations under a single legal act with a view to promoting ever closer cooperation between national customs administrations and setting up trans-European information exchange systems

Document or Iniciative

Decision No 253/2003/EC of the European Parliament and of the Council of 11 February 2003 adopting an action programme for customs in the Community (Customs 2007) [See amending acts].

Summary

The Customs 2007 programme (2003-2007) is intended to support and complement operations undertaken by the Member States to safeguard the functioning of the internal market in the customs field. It is designed to facilitate trade and combat fraud. The financial and security concerns of the Community and of its citizens are thereby conserved. Morever, customs has an important role to play to ensure the competitiveness of the European trade environment.

The cost of the programme amounts to EUR 133 million for the period 2003-2007. The budget will be revised on enlargement of the European Union to cover the needs of the new Member States.

Objective

The main objective of the programme is to ensure that the Customs administrations of the Member States coordinate their action so that operations in the customs field meet the needs of the EU’s internal market.

Priorities

The priorities for Customs 2007 are centred round:

  • reducing costs linked to compliance with customs legislation borne by economic operators;
  • implementing a system to measure performance and best working practices (including cooperation between laboratories carrying out analyses for customs);
  • improving the standardisation and simplification of procedures;
  • creating an electronic customs environment with paperless customs procedures;
  • developing common training measures.

Action

Customs 2007 takes account of the customs union strategy. It constitutes the legal and financial basis for measures concerning:

  • electronic systems enabling national administrations to exchange information;
  • joint initiatives such as project groups, benchmarking exercises, seminars and training courses for customs officials and experts;
  • exchanges of officials between national administrations;
  • the creation of an electronic system enabling businesses to move on to a paperless customs environment;
  • assistance to candidate countries with preparing their systems for managing free trade and carrying out customs checks at the new external borders.

BACKGROUND

The Customs 2007 programme is an extension of the two preceding action programmes in the customs field: Customs 2000 (1996-2000) and Customs 2002 (2001-2002). A financial framework of EUR 135 million was set for the period 1996-2002, and EUR 12.5 million for external operations.

References

Act Entry into force Deadline for transposition in the Member States Official Journal

Decision 253/2003/EC

4.3.2003 OJ L 36 of 12.2.2003
Amending act(s)
Entry into force Deadline for transposition in the Member States Official Journal

Decision 787/2004/EC

20.5.2004 OJ L 138 of 30.4.2004

Related Acts

Decision No 624/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing an action programme for customs in the Community (Customs 2013) [Official Journal L 154 of 14.6.2007].
The Customs 2007 programme is replaced by the Customs 2013 programme.

Report from the Commission to the European Parliament and the Council of 7 October 2008 – Final evaluation of the Customs 2007 programme in accordance with Article 19 of Decision 253/2003/EC of the European Parliament and the Council of 6 February 2003 adopting an action programme for customs in the Community (Customs 2007) [COM(2008) 612 final – Not published in the Official Journal].
The Commission gives a positive report of the results of the Customs 2007 programme, after five years of implementation. The programme has enhanced collaboration and exchange between customs authorities. It has allowed the effectiveness of customs to be increased by developing new IT systems. Only 60% of the five-year budget initially earmarked was actually spent.

Specifically, the programme contributed to the creation of a safer environment and the protection of Community’s financial interests. Its actions led to a more uniform implementation of common customs legislation and the harmonisation of customs authorities’ working methods. It allowed the burdens on economic operators to be reduced, despite the large number of national initiatives aimed at enhancing safety and security in trade. The use of IT systems has allowed transit and tariff-related procedures to be accelerated in particular, whilst increasing legal certainty in transactions.

The programme was open to the 27 Member States of the European Union and accession candidate countries. It thus participated in the processes of integration and enlargement, while reinforcing capacities and improving procedures in these countries.

The Commission makes recommendations for the new Customs 2013 programming. Monitoring the actions carried out should, as a priority facilitate trade, risk management, the training of customs authorities and the use of ICTs.

Report from the Commission to the European Parliament and the Council on the implementation of the Customs 2002 programme (1998-2002) [COM(2003) 672 final – Not published in the Official Journal].
This report on the implementation of Customs 2002 shows that the programme contributed to a strengthening of customs cooperation. Customs 2002 also prepared the way for the integration of accession countries’ administrations into Community customs management.

Report from the Commission to the European Parliament and the Council on the implementation of the Customs 2000 programme [COM(98) 471 final – Not published in the Official Journal].
This interim report was aimed at improving the effectiveness of customs procedures and controls at every point in the customs territory of the Community. It was intended to ensure transparency in the application of Community law and identify the difficulties in implementing it and the priority areas for cooperation.

Strategy for the evolution of the Customs Union

Strategy for the evolution of the Customs Union

Outline of the Community (European Union) legislation about Strategy for the evolution of the Customs Union

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Justice freedom and security > Police and customs cooperation

Strategy for the evolution of the Customs Union

Act

Communication from the Commission to the Council, the European Parliament, the Economic and Social Committee and the Committee of the Regions of 1 April 2008 entitled Strategy for the evolution of the Customs Union [COM(2008) 169 final- Not published in the Official Journal].

Summary

The Customs Union, which celebrates its 40th anniversary in 2008, is undergoing a major review. The Commission and Member States have identified the need to adapt to changing production and consumption patterns, increasing international trade and to global threats such as terrorism, organised crime, climate change and dangerous goods.

This Communication aims to complete the process by reforming the future organisation and human dimension of customs administrations. This implies improving the skills of customs staff and re-allocating resources efficiently and effectively.

Customs account for 13.2% of the Community budget by way of collected duties, representing more than 15 billion EUR per year. Sourcing of goods and materials has become global, and concepts such as just-in time delivery have raised expectations for economic operators of less intrusive customs controls.

Customs not only support legitimate trade and enhance competitiveness, but also play a key role in ensuring the correct payment of duties and taxes, combating counterfeiting and piracy, supporting the fight against fraud, organised crime, drugs and terrorism, implementing trade policy measures and protecting the environment and citizens against all manner of hazardous goods.

Modernisation of the legal and technological environment in customs includes the following:

the amended Community Customs Code, which has enabled European Union (EU) customs authorities to implement some of the most advanced security requirements in the world;

the Modernised Customs Code, which will simplify customs and trade tasks to make them more efficient and cost-effective;

the Electronic Customs Decision, which sets out the basic framework and major deadlines for the electronic customs project and provides a basis for the Commission, Member States and economic operators to plan their own resources;

the further development of pan-European electronic customs systems, which will help create a robust chain of communication between customs authorities throughout the Community, customs and other public authorities operating at the border, and public authorities and traders;

the proposal to amend the mutual administrative assistance provisions in customs matters would streamline and improve current IT systems to enhance capacity in the fight against fraud in the customs sector.

The new strategic framework aims to transforming customs into a modern and responsive partner to trade, whilst protecting fiscal, safety and security interests. EU customs must fulfil the following objectives:

  • Protection:

    Customs services need to ensure protection of society as well as financial interests of the Community. Customs shall reinforce the fight against fraud, organised crime, drugs and terrorism as well as against the spread of illicit, dangerous or counterfeited and pirated goods. This should be achieved by further developing effective risk assessment and using mutual administrative assistance to ensure proper application of the law in customs-related matters.

  • Competitiveness:

    Customs authorities can support the competitiveness of European businesses by modernising and harmonising working methods (e.g. using systems-based approaches) as well as by creating a paperless customs environment (implementing electronic customs). In this respect the Commission recommends EU customs services to take a pro-active stance in endorsing international standards such as those developed by the World Customs Organisation (WCO) and developing new EU standards, which could serve as a model worldwide.

  • Facilitation of legitimate business:

    Overall customs need to work at improving their control systems, in order to reduce administrative burden and interference in the flow of goods to the minimum necessary to ensure security objectives. Customs can also support legitimate economic operators by providing facilitations with a view to reducing compliance costs.

  • Control:

    Customs services can manage and control supply chains used for international movement by improving and strengthening effective checks, as well as correctly and consistently implementing Community and national legislation relating to the control and movement of goods. Furthermore effective and systematic enhancement of sharing of risk information needs to be enhanced as well as establishing end-to-end control and management in the entire supply chain.

  • Cooperation:

    The customs authorities of the Member States, the government agencies and the business community continue to cooperate closely in achieving the common objectives of protecting citizens as well as the financial interests of the Community. Customs shall take a leading role in developing new mechanisms of coordination between border-related agencies (development of Single Window). Also the co-operation with business should be enhanced and the international cooperation and mutual administrative assistance should be reinforced.

  • New working methods and competences:

    Customs services need to continuously develop and strategically invest in the skills, competences and resources, which can maintain customs efficiency and effectiveness. A structured approach is the first step ensuring a synchronised and harmonised method throughout the 27 Member States for achieving the strategic objectives.

    The above-mentioned objectives will be incorporated into a multi-annual strategic plan. This plan will be elaborated in detail in a comprehensive implementation plan which will represent a tool for planning specific actions and projects. These documents will provide a clear direction for customs services’ operations in 2013 – 2019. With the approval of the strategic framework all systems of data exchange and databases, including those dedicated to the fight against fraud, should be interoperable and operate complementarily.

Provisions implementing the Community Customs Code

Provisions implementing the Community Customs Code

Outline of the Community (European Union) legislation about Provisions implementing the Community Customs Code

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Customs

Provisions implementing the Community Customs Code

Document or Iniciative

Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

Summary

This regulation contains the implementing provisions for the Community Customs Code. It combines the implementing provisions for European customs law in a single document. It covers:

  • general implementing provisions;
  • customs-approved treatments or uses;
  • privileged operations;
  • customs debt and certain controls.

GENERAL IMPLEMENTING PROVISIONS

These general provisions cover areas such as binding information, the origin of goods, their value and customs declarations.

Binding information

Binding information refers to a tariff information (BTI) or an origin information (BOI):

  • a BTI is written information issued by European Union (EU) customs authorities concerning the classification of goods in the Combined Nomenclature or a nomenclature derived from it such as the TARIC;
  • a BOI is written information issued by EU’s customs authorities concerning the preferential or non-preferential origin of specific goods to be imported or exported.

A BOI request is sent either to the customs authorities in the EU country in which the information is to be used, or to the customs authorities in the EU country in which the requester is established. Applicants for BOIs must be notified within a specific time frame.

A BTI request is made using an application form corresponding to the model set out in the regulation.

Origin of goods

The regulation sets out the criteria for conferring on products the origin of the country where they were manufactured. This covers two types of origin for goods:

  • non-preferential origin;
  • preferential origin.

For goods of non-preferential origin, it specifies the working or processing needed to satisfy the criteria set out in the Customs Code. This confers on such products the origin of the country where they were worked or processed. The Customs Code lays down that goods whose production involves two or more countries originate in the country where the last substantial processing or working took place.

For preferential origin, the regulation sets out the conditions under which goods may acquire an origin that makes them eligible for preferential tariff measures. These preferential tariff measures are adopted unilaterally by the EU for certain countries or territories (developing countries, via the generalised system of preferences (GSP), or countries and territories of the Western Balkans). To be granted such a preferential origin, a product must be wholly obtained in the beneficiary country, or result from sufficient processing of goods imported from a third country. The regulation also sets out the criteria for sufficient processing for the various product categories, and the procedures that must be respected.

Customs value

The source of the legislation on customs valuation is the World Trade Organisation (WTO) agreement on customs valuation. This agreement was transposed into the Community Customs Code and its implementing provisions. The main goal of customs evaluation is the application of the Community customs tariff. Customs evaluation is used for calculating customs duties, and has an impact on value added tax (VAT), statistics and the implementation of trade policy. The customs value of imported goods is their transaction value, i.e. the price actually paid or payable for the goods when sold for export to the customs territory of the Community. When that price cannot be determined, customs value is calculated according to a sequence of various criteria.

Entry of goods into the customs territory

Goods may be examined or samples may be taken from them once they have entered the customs territory of the Community. Permission to examine goods is granted to the person empowered to assign the goods a customs-approved treatment or use at his oral request. The taking of samples may be authorised only at the written request of the person concerned.

Customs declaration

The regulation sets out provisions that concern customs declarations made usually:

  • in writing, particularly regarding the forms to use, the information required and the accompanying documents;
  • by computer;
  • orally.

Simplified procedures

Simplified procedures apply to the release for free circulation, declarations for a customs procedure with economic impact (such as customs warehousing, processing procedures, processing under customs control and the temporary importation procedure) and export declarations.

CUSTOMS-APPROVED TREATMENT OR USE

The provisions covering customs-approved treatment or use mainly cover:

  • release for free circulation;
  • the customs status of goods and transit;
  • customs procedures with economic impact;
  • implementing provisions for the export of goods and their transport out of the customs territory of the Community.

Customs status of goods

All goods on the customs territory of the Community are considered Community goods.

The following are not considered to be Community goods:

  • non-Community goods brought into the customs territory of the Community which have been subject to customs supervision from the time of their entry;
  • goods in temporary storage or in a free zone or free warehouse;
  • goods placed under a suspensive procedure.

If goods are not considered to be Community goods, their Community status can only be established if they are:

  • brought from another EU country without crossing the territory of a non-EU country on the way;
  • brought from another EU country through the territory of a non-EU country and carried under cover of a single transport document;
  • brought from another EU country and transhipped in a non-EU country on a means of transport other than that onto which they were initially loaded, with a single transport document from the EU country which can be consulted.

Transit

The external transit procedure governs movement on the customs territory of the Community. It applies:

  • to non-Community goods with suspension of payment of customs duties and other import taxes;
  • to Community goods in certain instances set out in the legislation.

The internal transit procedure maintains the Community status of goods when, between their point of departure and arrival inside the EU, they are obliged to pass through a non-EU country.

Transit may be carried out using the procedures set out in the legislation, most importantly Community transit and the TIR procedure.

Customs procedures with economic impact

These arrangements allow certain economic activities to be carried out without incurring customs duties, and thus to attract and maintain economic activities in the EU. They enable, for example, the storage of non-Community goods on the customs territory of the Community or the import of raw materials with a view to further processing and subsequent re-exportation. The different arrangements are:

  • customs warehousing;
  • inward processing;
  • processing under customs control;
  • the temporary importation procedure (this governs the conditions for total relief from import duties on certain special-purpose goods);
  • outward processing.

Export

The export procedure allows Community goods to leave the customs territory of the Community. Other than goods undergoing outward processing or subject to a transit procedure, all Community goods leaving the customs territory are subject to the export procedure.

The exporter is the person on whose behalf the declaration is made and who, when it is accepted, is the owner of the goods in question or has a similar right of disposal over them. Where ownership or a similar right of disposal over the goods belongs to a person who is established outside the EU, the exporter is considered to be the contracting party established in the EU.

Goods leaving the customs territory of the Community

The regulation sets out the conditions which apply to goods that, moving from one point in the customs territory of the Community to another, temporarily leave that territory, whether or not crossing the territory of a third country, and whose removal or export from the customs territory of the Community is prohibited or is subject to restrictions.

PRIVILEGED OPERATIONS

These provisions concern Community goods which are brought back into the customs territory of the Community after export (returned goods). The aim is to stop import duties being charged when exported Community goods are returned, for example because they could not be sold or were defective. The title also governs cases where the EU has paid export refunds or other such financial benefits, for example under the Common Agricultural Policy.

CUSTOMS DEBT

The regulation specifies the cases in which failures can be considered as having no significant effect on the operation of temporary storage or of the customs procedure. It also deals with natural wastage and goods in special situations, such as abandoned goods. It also specifies the conditions under which post-clearance entry of the customs debt in the accounts is not obligatory as well as the relevant procedures.

Repayment or remission of import or export duties

The general provisions relating to repayment or remission lay down how to apply and explain the procedure for granting applications. They lay down which decisions should be taken by the EU countries’ customs authorities and which by the Commission, and provide for administrative assistance between EU countries’ customs authorities.

CONTROLS ON USE AND DESTINATION

Application of the rules may be subject to proof that the goods in question comply with the conditions prescribed for their use or destination. That proof is supplied by a “T5 control copy” drawn up and used in accordance with the relevant provisions.

References

Act Entry into force Deadline for transposition in the Member States Official Journal
Regulation (EEC) No 2454/93

14.10.1993

L 253 of 11.10.1993

Successive amendments and corrections to Regulation (EC) No 2454/93 have been incorporated in the basic text. This consolidated version is for reference purposes only.

Suspension of import duties on certain weapons and military equipment

Suspension of import duties on certain weapons and military equipment

Outline of the Community (European Union) legislation about Suspension of import duties on certain weapons and military equipment

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Customs

Suspension of import duties on certain weapons and military equipment

Document or Iniciative

Council Regulation (EC) No 150/2003 of 21 January 2003 suspending import duties on certain weapons and military equipment [Official Journal L 25 of 30.01.2003].

Summary

The Customs Union requires the consistent application of the Common Customs Tariff. It is in the interests of the Member States and the Community for the armed forces of the Member States to be equipped with the most technologically advanced weapons and military equipment available. Given that some of these weapons and military materials are supplied by third countries, it would be advisable to eliminate customs duties on these products, subject to certain conditions, and to set up common rules for these exemptions. This Regulation lays down the necessary conditions for the autonomous suspension of import duties on goods imported by or on behalf of the authorities in charge of defence in the Member States.

Suspension of duties.

The Regulation provides for the duties of the Common Customs Tariff applicable to weapons and military materials to be suspended, on condition that the goods are used by or on behalf of the armed forces of a Member State, for example in the territorial defence of Member States, participation in international peace keeping or other missions, e.g. the protection of European citizens. Annex I of the Regulation lays down the list of goods which are eligible for this exemption. Any material that is not listed in Article 2 and in the annexes is subject to customs duties, even if it is imported by the armed forces of a Member State.

Goods concerned.

3.The goods on which the duties are suspended are arms and ammunition, including parts and accessories, certain rare gases, explosives, detonators, certain photographic materials and certain chemical products.

The Regulation also applies the suspension of customs duties to imported parts, components and sub-assemblies that are to be incorporated into or fitted to the goods in the annexes or which are necessary for training or testing.

Private companies.

Private companies established in the EU will only be able to import the goods duty-free provided that that they manufacture the relevant military equipment, and that they supply final products to the authorities in charge of defence in the Member States. All other uses are liable for customs duties.

PROCEDURES AND CONTROLS

Certificate.

The request for entry for free circulation of these goods must be accompanied by a certificate issued by the competent authority of the Member State for whose armed forces the goods are destined. The model for this certificate is reproduced in Annex III to the Regulation. It is to be submitted to the customs authorities of the importing Member State with the goods to which it refers.

Military confidentiality.

To ensure military confidentiality, the Regulation lays down a specific administrative procedure for granting duty suspension, namely the authorities responsible for national defence may deliver the certificate instead of the customs services. The authorities must be notified accordingly.

Customs supervision.

The goods concerned are subject to end use conditions laid down by the Community Customs Code, i.e. their use will be supervised. Customs supervision of the end use ends three years after the date of release for free circulation.

For the purposes of customs supervision, the competent authority delivering the certificate or using the goods must notify the customs authorities of its Member State of any diversion of the goods from the use specified in the Regulation.

Exchanging information.

The names of the authorities authorised to issue the certificate must be communicated to the Commission by the Member States. The Commission will forward this information to the customs authorities of the other Member States.

The Member States must inform the Commission of the administrative implementation of the Regulation, and send information each year to the Commission on the number of certificates issued, together with the total value and gross weight of goods imported under the Regulation.

References

Act Entry into force Deadline for transposition in the Member States Official Journal
Regulation (EC) No 150/2003 31.1.2003 OJ L 25 of 30.1.2003

Customs response to latest trends in counterfeiting and piracy

Customs response to latest trends in counterfeiting and piracy

Outline of the Community (European Union) legislation about Customs response to latest trends in counterfeiting and piracy

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Internal market > Businesses in the internal market > Intellectual property

Customs response to latest trends in counterfeiting and piracy

Document or Iniciative

Communication of 11 October 2005 from the Commission to the Council, the European Parliament and the European Economic and Social Committee on a customs response to latest trends in counterfeiting and piracy [COM(2005) 479 final – not published in the Official Journal].

Summary

This Communication sets out a range of initiatives aimed at cracking down on counterfeiting and piracy. The measures in question will be implemented by customs.

Problems and threats

The industrial production of counterfeit goods poses a threat to:

  • the health, safety and jobs of EU citizens (e.g. fake medicines or foodstuffs);
  • the competitiveness and trade of the European Community (EC);
  • investment in research and innovation in the EC.

There was a 1000 % increase in counterfeiting and piracy between 1998 and 2004. In 2004 alone, 103 million fake or pirated articles were seized by customs officials in the EC; 4.4 million of these were fake foodstuffs and alcoholic drinks. Much of this traffic is sold on the black market, which means losses of tax revenue for Member States.

Most of the products seized are household items, with growing numbers of sophisticated hi-tech products being faked. The quality of these counterfeits is now so good that it is becoming difficult to distinguish the real article from the fake. What is more, high profits and relatively low risks make counterfeiting and piracy lucrative for those involved in organised crime.

Recommendations and Action Plan

The Commission proposes a range of recommendations aimed at tightening customs controls to help combat counterfeiting and piracy in the Community.

In its action plan, the Commission considers measures to be necessary in the following areas:

  • increasing protection at the level of Community legislation and operational performance;
  • strengthening the partnership between customs and businesses;
  • improving international cooperation.

Legislation

Customs controls on inbound traffic need to be improved and the suitability of the existing legal and operational measures has to be examined. Two concerns in particular must be addressed. The first involves the simplified destruction procedures that will reduce costs to businesses and public administrations alike. The second relates to the fact that travellers are currently permitted to import small quantities of personal-use items that may be counterfeit.

Operational performance

New techniques and instruments are needed to ensure that operational capacity is consistently high. Actions have to be developed and brought together in a new operational control plan based on risk management. The EU’s Customs Information System (CIS) enables the national customs services of Member States to exchange and search for customs information.

Partnership

Effective customs enforcement can be guaranteed only if businesses are also fully involved. Improving the early exchange of information between businesses and customs is also important. A possible solution could take the form of an EU electronic information system for intellectual property rights.

International cooperation

The main region producing counterfeit goods is Asia, and China in particular. International cooperation is crucial in halting the production and export of counterfeit goods. The Commission intends to:

  • introduce export and transhipment controls;
  • exploit and extend Customs Cooperation Agreements to cover regions where there is a significant level of counterfeit production;
  • enhance the World Trade Organization (WTO) agreement on trade-related aspects of intellectual property rights (TRIPS);
  • strengthen cooperation with the World Customs Organization (WCO), Europol and Interpol;
  • enter into bilateral arrangements, especially with China.

Related Acts

Council Resolution of 13 March 2006 on a customs response to latest trends in counterfeiting and piracy [Official Journal C 67 of 18.3.2006]

Commission Regulation (EC) No 1891/2004 of 21 October 2004 laying down provisions for the implementation of Council Regulation (EC) No 1383/2003 concerning customs action against goods suspected of infringing certain intellectual property rights and the measures to be taken against goods found to have infringed such rights [Official Journal L 328 of 30.10.2004].

Directive 2004/48/EC of the European Parliament and of the Council of 29 April 2004 on the enforcement of intellectual property rights [Official Journal L 157 of 30.4.2004].

Council Regulation (EC) No 1383/2003 of 22 July 2003 concerning customs action against goods suspected of infringing certain intellectual property rights and the measures to be taken against goods found to have infringed such rights [Official Journal L 196 of 2.8.2003].

This Regulation sets out measures and conditions for the customs authorities to take action against goods found to have infringed IPR.

Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters [Official Journal L 82 of 22.3.1997].

This Regulation establishes a centralised customs information system.

Transport under the TIR or ATA procedure

Transport under the TIR or ATA procedure

Outline of the Community (European Union) legislation about Transport under the TIR or ATA procedure

Topics

These categories group together and put in context the legislative and non-legislative initiatives which deal with the same topic.

Customs

Transport under the TIR or ATA procedure

acquis to take account of the provisions of the agreements regarding these two procedures.

Document or Iniciative

Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.

Summary

This regulation brings together the provisions for implementing the Community Customs Code in a single text. Part II, Title II, Chapter 9 of this regulation contains the provisions which are applicable to transport under the TIR or ATA procedures. Any matter concerning the application of this regulation may be examined by the Community Customs Code Committee provided for in the Council Regulation on the Customs Code.

Common provisions

When goods are transported inside the Community under TIR or ATA procedures, the Community is considered as forming a single territory for the purposes of the transport operation. For the purposes of using ATA carnets as transit documents, ‘transit’ means the transport of goods from a customs office situated in the customs territory of the Community to another customs office situated within the same territory.

Where, in the course of transport from one point in the customs territory of the Community to another, goods pass through the territory of a third country, the controls and formalities associated with the TIR or ATA procedure are carried out at the points where the goods temporarily leave the customs territory of the Community and where they re-enter that territory. Goods transported under cover of TIR of ATA carnets within the territory of the Community are regarded as non-Community goods *, unless their Community status is duly established.

The TIR procedure

The TIR procedure is an international customs transit system that applies to the transport of goods without intermediate reloading, between a customs office of departure and a customs office of destination, provided that part of the journey is made by road. The procedure allows goods to be transported across international borders without the payment of the duties and taxes that would normally be due at importation or exportation. As the Community is considered as a single territory, the TIR procedure can only be used within the Community where the movement either starts or ends in a third country, or where the goods move between two or more Community countries via the territory of a third country.

Recipients of goods sent under cover of a TIR carnet, if they are established in the Community, may at their request be granted the status of authorised consignee, if they regularly receive goods under the TIR procedure, provided they have not committed any serious or repeated infringements of customs or tax legislation.

Application of the TIR Convention in the Community

Since 1 January 2009, TIR procedure is treated electronically in the Community. Discharge of the TIR procedure in the Community must be carried out by the customs office of entry or departure after they have received confirmation from the office of destination or exit that the operation was terminated within the time limit prescribed by the customs office or entry or departure. If, after the expiry of the time limit for the office of exit or destination to give the information that the operation was terminated, the competent authorities for discharge still have no proof that the TIR operation has been terminated, an enquiry procedure is initiated.

The procedure is initiated immediately if the discharge authorities are informed in advance that the TIR operation has not been terminated, or when they suspect as much. The enquiry procedure is also initiated if it transpires subsequently that proof of the termination of the TIR operation was falsified. If the competent office does not receive the information enabling it to discharge the operation, it informs the guaranteeing association concerned and the holder of the TIR carnet, within 28 days after the start of the enquiry procedure with the customs office of destination or exit when the TIR operation cannot be discharged.

When infringements or irregularities committed during transport under cover of a TIR carnet result in a Community customs debt, the Member State identified as competent to recover duties or impose penalties initiates the procedure for recovery from the debtor.

When a TIR operation is carried out on the customs territory of the Community, any guaranteeing association established in the Community may become liable for the payment of the secured amount of the customs debt relating to the goods concerned in the TIR operation up to a limit per TIR carnet of EUR 60 000 or the national currency equivalent thereof. The guaranteeing association established in the Member State competent for recovery is liable for payment of the secured amount of the customs debt.

Where customs authorities of a Member State decide to exclude a person from the TIR procedure under the provisions of Article 38 of the TIR Convention, this decision shall apply throughout the customs territory of the Community.

The ATA procedure

The ATA carnet is used for temporary importation, transit and temporary admission of goods designed for specific purposes, duty-free and tax-free (such as professional equipment for presentations or trade fairs, for example).

Where offences or irregularities are committed during a transport operation under cover of an ATA carnet in a given Member State, that Member State is identified as competent to recover any duties and impose penalties. Where it is not possible to determine in which territory the offence or irregularity was committed, it is deemed to have been committed in the Member State where it was detected unless proof to the contrary is provided.

Findings made by the competent authorities of the different Member States, in applying this regulation, have the same force throughout the customs territory of the Community. Where necessary, the competent authorities are required to communicate to one another all information relating to TIR or ATA consignments and to any offences or irregularities noted.

Key terms used in the act
  • Community goods refers to goods:
    • entirely obtained in the customs territory of the Community, without the addition of goods from non-member countries or territories which are not part of the customs territory of the Community;
    • from countries or territories not forming part of the customs territory of the Community which have been released for free circulation in a Member State;
    • obtained in the customs territory of the Community either from the goods referred to exclusively in the second indent or from the goods referred to in the first and second indents.
  • Non-Community goods: goods other than those defined as Community goods. Goods reintroduced into the customs territory of the Community after being exported outside that territory are also considered to be non-Community goods.

References

Act Entry into force Deadline for transposition in the Member States Official Journal

Regulation (EEC) No 2454/93

14.10.1993

OJ L 253, 11.10.1993

Successive amendments and corrections to Regulation (EC) No 2454/93 have been incorporated in the basic text. This consolidated version is for reference purposes only.