Considerations on COM(2024)71 - EU position in the EU-CTC Joint Committee established by the Convention of 20 May 1987 on a common transit procedure as regards amendments to that Convention

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dossier COM(2024)71 - EU position in the EU-CTC Joint Committee established by the Convention of 20 May 1987 on a common transit procedure as ...
document COM(2024)71 EN
date February 20, 2024
 
(1)Pursuant to Article to letter (a) of Article 15(3) of the Convention of 20 May 1987 on a common transit procedure 10  the Convention, the Joint Committee established by that Convention is to adopt, by decision, amendments to the Appendix to the Convention.

(2)Annex B of the Commission Delegated Regulation (EU) 2015/2446 (‘the DA’) has been amended in December 2020 11 and February 2021 12 . It lays down the data element requirements for the transit declaration to better harmonise the common data elements for the exchange and storage of information between customs authorities as well as between customs authorities and economic operators. Such horizontal harmonisation was necessary to ensure inter-operability between the customs electronic systems used for the different types of declarations and notifications. Annex A1a of Appendix IIIa mirrors Annex B of the DA and should therefore be amended accordingly.

(3)Annex B of the Commission Implementing Regulation (EU) 2015/2447 (‘the IA’), has been amended in December 2020 13 and February 2021 14 . It lays down the formats and codes of the common data elements for the transit declaration, to better harmonise the formats and codes of the common data elements for the storage of information and for its exchange between customs authorities, as well as between customs authorities and economic operators. The formats and codes of the common data elements needed to be harmonised to ensure that the electronic customs systems used for the various types of declarations and notifications are inter-operable once the common data requirements have been harmonised. Annex A1a of Appendix IIIa mirrors Annex B of the IA and should therefore be amended accordingly.

(4)In combination with the increasing digitalisation of transit procedures as depicted in Appendix IIIa and to better address the prevailing economic needs the person who presents the goods at the customs office of departure should be allowed, like the holder of the procedure, to request the customs office of departure to provide them with a transit accompanying document or a transit/security accompanying document – T(S)AD.

(5)For the same reasons as above and to ensure a facilitated yet harmonised approach across the Union and in the common transit countries, transhipments of containers and similar intermodal transport units should be waived, under certain conditions, from the list of incidents that require customs intervention.

(6)The movement of goods under the transit procedure will be simplified by removing at departure the obligation for the customs authorities to print a T(S)AD once the new computerised transit system (NCTS) is upgraded to version 5. The T(S)AD needs then only to be printed upon request of the holder of the procedure. At the customs office of transit and at the customs office of destination the movement reference number can be presented by means other than paper.

(7)As the business continuity procedure is only rarely applied it is useful to stipulate that the customs authorities need to issue the necessary comprehensive guarantee certificates or guarantee waiver certificates only upon request of the holder of the procedure.

(8)It is necessary to correct a typo which appears in Article 111 a (1) of the Convention.

(9)The Convention should therefore be amended accordingly.