Amended proposal for a European Parliament and Council Regulation (EC) amending Regulation (EEC) No 2913/92 establishing the Community customs code (transit)
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 03. 07. 1998 COM(1998) 428 final 97/0242 (COD) Amended proposal for a EUROPEAN PARLIAMENT AND COUNCIL REGULATION (EC) amending Regulation (EEC) N° 2913/92 establishing the Community customs code (transit)1 (presented by the Commission pursuant to Article 189 a (2) of the EC-Treaty) EXPLANATORY MEMORANDUM Having adopted the Action Plan for transit in Europe - a new customs policy on 30 April 1997,1 the Commission on 28 September of that year presented a proposal for a Regulation (EC) of the European Parliament and of the Council amending Regulation (EEC) No 2913/92 establishing the Community Customs Code, with regard to transit. 2 Parliament adopted its first-reading opinion on the proposal on 13 May this year. The Commission accepted five of the seven amendments tabled by Parliament, which are consistent with the objectives it formulated in the Action Plan. It rejected the other two amendments, however, for the following reasons. Amendment 3 (Article 92 of the Code) deals with the definition of discharge. The Commission does not consider it sufficiently precise, the aim being to set clearer limits to the external transit user's liability regarding presentation of the consignment at its destination. Amendment 7 relates to Article 97(2) of the Code, which gives Member States the option of allowing the use of simplified procedures for transit operations carried out within a single Member State or under bilateral or multilateral arrangements. The amendment would indirectly enable Member States to waive the basic guarantee rules for "single- country" transit operations, and this could result in inadequate cover for financial risks, including those in respect of Community own resources. The provision could also result in competition-distorting differences between Member States in the treatment of operators. The Commission is accordingly amending its initial proposal in accordance with Article 189A(2) of the Treaty. 1 COM(97) 188 final, OJ C 176, 10 June 1997, p. 3. 2 COM(97) 472 final, OJ C 337, 7 November 1997, p. 52. 2 Amended proposal for a European Parliament and Council Regulation (EC) amending Regulation (EEC) N° 2913/92 establishing the Community customs code (transit)1 (98/ ) (Text with EEA relevance) COM (98). ) (submitted by the Commission on 1998 in accordance with Article 189 A (2) of the Treaty) INITIAL PROPOSAL AMENDED PROPOSAL New recital 1 a (Amendment 1) (la) Whereas all decisions taken in the Committee procedure must be transparent for both customs administrations and industry; Article 1 (1) (Amendment 2) 1) Article 91(l)(b) is replaced by the 1) Article 91(l)(b) is replaced by the following: following: "(b) Community goods, in cases and upon conditions determined in accordance with the committee procedure". "(b) Community goods, in cases and upon conditions determined in accordance with the committee procedure, to prevent products covered by or benefiting from export measures from either evading or benefiting unjustifiably such measures ". in order from OJC337, 7. 11. 1997, p. 52 1 Article 1 (3) (Amendment 4) 3) Article 94 (2)(a) is replaced by the 3) Article 94 is replaced by the following: following: "(a) journeys by air;" "Article 94 1. The principal shall provide a guarantee in order to ensure payment of any customs debt or other charges which may be incurred in respect of the goods. a single covering 2. The guarantee shall be an individual guarantee transit operation unless the principal is authorised by the customs authorities of the member state where he is established to use a comprehensive guarantee a number of transit operations. covering 3. Authorisation shall only be granted to persons who: (a) are established Community; in the European (b) have not committed serious or repeated offences against customs or tax legislation; and c) have experience of Community transit procedures. 4. Persons who satisfy the customs authorities that they meet higher standards additionally of authorised comprehensive guarantee for a reduced amount or to have a guarantee waiver. reliability may to use be a on 5. This authorisation may provide for the the restrictions comprehensive guarantee or guarantee waiver with regard to goods which are considered to present an increased risk of fraud. use of 6. The detailed rules of authorisation shall be determined in accordance with the Committee procedure. They shall include transparent and harmonised measures concerning: - the criteria to be met by persons to whom authorisation is to be granted; - the restrictions on goods to which the comprehensive guarantee or the guarantee waiver shall apply; and - the conditions with which an authorised person shall comply. " Article 1 (4) (Amendment 5) 4) Article 95 is replaced by the following: 4) Article 95 Is replaced by the following: "Article 95 "Article 95 The cases in which and the conditions upon which a person may obtain from the customs authorities a guarantee waiver for transit operations external Community carried out by him shall be determined in accordance with the committee procedure. " 1. Except in cases to be determined where necessary the Committee procedure, no guarantee need be furnished for: accordance with in (a) journeys by air; (b) the carriage of goods on the Rhine and the Rhine waterways; (c) carriage by pipeline; (d) operations carried out by the railway companies of the Member States. 2. The cases in which the furnishing of guarantee in respect of the carriage of goods on waterways other than those to in paragraph 1(b) may be referred waived shall be determined in accordance with the Committee procedure. " S Article 1 (5) (Amendment 6) 5) Article 96(2) is deleted; Article 96(1) 5) Article 96 remains unchanged, stands alone. ISSN 0254-1475 COM(98) 428 final DOCUMENTS EN 02 06 01 07 Catalogue number : CB-CO-98-438-EN-C ISBN 92-78-37954-9 Office for Official Publications of the European Communities L-2985 Luxembourg y