Council Resolution of 21 June 1999 on the reform of the customs transit systems
9. 7. 1999 EN Official Journal of the European Communities C 193/1 I (Information) COUNCIL COUNCIL RESOLUTION of 21 June 1999 on the reform of the customs transit systems (1999/C 193/01) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, Whereas: (1) Customs transit procedures have developed, for both into economic operators and customs administrations, proven instruments of commercial policy, essential for facilitating and managing the huge growth of international trade in goods; this applies in equal measure to: - the Community transit procedure for the carriage of the goods within the Community on the basis of Community Customs Code (1). - the common transit procedure for trade between the the EFTA countries and the Visegrad the EC-EFTA multilateral Community, countries on the basis of Convention on a common transit procedure (2), and - the transit procedure under cover of TIR carnets for trade in goods between the Community Member States and the other Contracting Parties to the TIR Covention (3), particularly in central and eastern Europe, under which goods can be dispatched either within the Community customs territory or between this territory and third countries with a minimum of formalities and with customs duties and national charges suspended; the common transit isation, experience with the development of transit trade as a result of completion of the internal market and the system to planned extension of further central and eastern European countries, transit procedures will become increasingly important in future, even after Community enlargement; Community customs administrations currently process some 20 million transit operations each year on the basis of standard customs documents; (3) The customs transit systems have been fraudulently exploited by international in criminal organisations, particular in relation to the smuggling of heavily taxed goods (cigarettes, alcohol) and sensitive CAP goods (meat, milk powder, sugar, etc. ) sent by road; (4) Problems with fraud led to the early adoption of measures that have already made economic and special operators considerably more alert to the risks and have helped curb abuse of the transit systems; administrations customs rules and (5) However, in view of the deficiencies that have in practice the large transit reform must be occurred in applying the system because of number of continued vigorously; transit operations, (6) The European Parliament’s recommendations and the proposals which the Commission made on that basis in its action plan for transit in Europe (4) are the main bases for the measures needed to ensure more efficient conduct and control of transit procedures; (2) In view of the constant increase in the volume of traffic arising from the opening of borders with the countries of central and eastern Europe and the process of global- (1) Council Regulation (EC) No 2913/92 of 12 October 1992 estab- lishing the Common Customs Code (OJ L 302, 19. 10. 1992, p. 1). Regulation as last amended by Regulation (EC) No 955/1999 (OJ L 119, 7. 5. 1999, p. 1). (2) Convention of 20 May 1987 on a common transit procedure (OJ L 226, 18. 8. 1987, p. 2). (3) Customs Convention on the International Transport of Goods under cover of TIR carnets of 14 November 1975. (7) In the light of previous experience in implementing the action plan, and taking into consideration the progress the Presidency on the reform of customs report of transit procedures, which the Council took note of on 21 June 1999, legislative and further efforts aimed at operational measures and computerisation of the transit system should be spelled out in detail, so that further practical progress can be made as quickly as possible; (4) Commission communication of the European Parliament and the Council - Action plan for transit in Europe - A new customs policy (OJ C 176, 10. 6. 1997, p. 3). C 193/2 EN Official Journal of the European Communities 9. 7. 1999 (8) In the interests of both economic operators and customs administrations, reform of the Community transit system should as far as possible go hand in hand with reform of the common transit procedure agreed between the Community and the EFTA and Visegrad countries; (9) Changes in the legal requirements of these very different spheres are to be based on a thorough analysis of the reference actual situation and the new frame of the determined by the practical experience acquired; general the new rule should be that provisions should receive first priority; the quality of (10) The operational measures put in hand require further consistent joint efforts if progress is to be made towards the aims of Decision No 210/97/EC of the European the Council of 19 December 1996 Parliament and of adopting an action programme for customs in the Community (Customs 2000) (1) of having European customs administrations function as one; (11) It is also appropriate to bear in mind the aims already pursued by the Council Resolution of 23 November 1995 on the computerisation of customs transit systems (2), if computerisation of in all countries concerned is to be attained as soon as possible, customs systems transit SUPPORTS the European Parliament’s conclusions that customs transit systems are vital to the achievement of an efficient economic structure in Europe and that it must therefore be ensured that they and controllable in a environment, function effectively secure NOTES border goods traffic as well as, in order to continue the prevention of and the fight against fraud, a sufficiently secure system of suspending duties; - that reform of the customs transit systems must proceed, taking due consideration of the views of business, by means legislative and uniform operational measures, together of with rapid computerisation, countries concerned, throughout all - that the necessary legislative steps and uniform operational measures, making for harmonised application of the relevant provisions by economic operators and customs administrations, will be taken in order of urgency, INVITES - the Commission, taking into account the abovementioned aims of reform of the transit systems, to proceed apace in partnership with the Member States and in dialogue with business, priority should go to the measures for uniform application of the transit rules and timely introduction of the necessary legislative changes, - the Member States for their part to contribute actively to the reform of the transit systems taking due consideration of the views of business by: - maintaining priority to the transit reform, - taking appropriate operational measures to ensure the proper functioning of the transit systems, - taking the necessary steps to ensure a rapid implemen- tation of the computerisation of the transit systems, that considerable progress has been made, particularly in the legislative area, in the reform of the transit systems, INVITES AGREES - that reform of the customs transit systems should ensure to facilitate cross- their continuation as an instrument the Commission to convey this Resolution to the Contracting Parties to the EC-EFTA Convention on a common transit procedure, with a view to adoption of a Joint Committee Recommendation that reflects it as closely as possible. (1) OJ L 33, 4. 2. 1997, p. 24. (2) OJ C 327, 7. 12. 1995, p. 2