What changed between the plenary report and the adopted text

Added:(a) import duty or other charges, including anti-dumping duties, countervailing duties or safeguard measures;

Added:(b) commercial policy measures, insofar as they do not prohibit the entry or exit of goods into or from the customs territory of the Union.

Added:2. In specific cases, Union goods shall be placed under the external transit procedure.

Added:3. Movement as referred to in paragraph 1 shall take place in one of the following ways:

Added:(a) under the external Union transit procedure;

Added:(b) in accordance with the TIR Convention, provided that such movement;

Added:(i) began or is to end outside the customs territory of the Union;

Added:(ii) is effected between two points in the customs territory of the Union through the territory of a third country;

Added:(c) in accordance with the ATA or Istanbul Conventions, where a transit movement takes place;

Added:(d) under cover of form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 and EU form 302;

Added:(e) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.

Added:4. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the specific cases where Union goods are to be placed under the external transit procedure.

Added:5. The Commission shall specify, by means of implementing acts, the procedural rules to apply paragraph 3, points (b) to (e), in the customs territory of the Union, taking into account the needs of the Union. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added:Article 112 Internal transit

Added:1. Under the internal transit procedure, and under the conditions laid down in paragraph 2, Union goods may be moved from one point to another within the customs territory of the Union, and pass through a third country, without any change in their customs status.

Added:2. The movement referred to in paragraph 1 shall take place in one of the following ways:

Added:(a) under the internal Union transit procedure provided that such a possibility is provided for in an international agreement;

Added:(b) in accordance with the TIR Convention;

Added:(c) in accordance with the ATA or Istanbul Conventions, where a transit movement takes place;

Added:(d) under cover of form 302 as provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 and EU form 302;

Added:(e) under the postal system in accordance with the acts of the Universal Postal Union, when the goods are carried by or for holders of rights and obligations under such acts.

Added:3. The Commission shall specify, by means of implementing acts the procedural rules to apply paragraph 2, points (b) to (e), in the customs territory of the Union, taking into account the needs of the Union. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added:Article 113 Single territory for transit purposes

Added:Where goods are moved from one point in the customs territory of the Union to another in accordance with the TIR Convention, the ATA or Istanbul Conventions, under cover of forms 302, EU form 302 or under the postal system, the customs territory of the Union shall, for the purposes of such transport, be considered to form a single territory.

Added:Article 114 Exclusion of persons from TIR operations

Added:1. Where the customs authorities of a Member State decide to exclude a person from TIR operations under Article 38 of the TIR Convention, that decision shall apply throughout the customs territory of the Union and TIR carnets lodged by that person shall not be accepted by any customs office.

Added:2. A Member State shall communicate its decision referred to in paragraph 1, together with the date of its application, to the other Member States and to the Commission and the EU Customs Authority.

Added:Article 115 Authorised consignor and authorised consignee for TIR purposes

Added:1. The customs authorities may, upon application, authorise a person, referred to as an ‘authorised consignee’ to receive goods moved in accordance with the TIR Convention at an authorised place, so that the procedure is terminated in accordance with Article 1, point (d), of the TIR Convention.

Added:2. The customs authorities may, upon application, authorise a person, referred to as an ‘authorised consignor’ to send goods to be moved in accordance with the TIR Convention at an authorised place, so that the procedure is started in accordance with Article 1, point (c) of the TIR Convention.

Added:For the purpose of the first subparagraph, the authorised consignor shall be authorised to use seals of a special type in accordance with Article 116(4), point (c).

Added:3. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the conditions for the granting of the authorisations referred to in paragraphs 1 and 2.

Added:Section 2 Union transit

Added:Article 116 Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure

Added:1. The holder of the Union transit procedure shall be responsible for all of the following obligations:

Added:(a) provision of data enabling the customs authorities to supervise the goods, including at least the identification of the goods placed under that procedure, the means of transport, the importer or the exporter, the customs status and the movements;

Added:(b) presentation of the goods intact and the required data, at the customs office of destination, within the prescribed time limit and in compliance with the measures taken by the customs authorities to ensure their identification;

Added:(c) observance of the customs provisions relating to the procedure;

Added:(d) unless otherwise provided for in the customs legislation, provision of a guarantee in order to ensure payment of the amount of import or export duty corresponding to any customs debt or other charges, which may be incurred in respect of the goods.

Added:2. The obligation of the holder of the procedure shall be met and the transit procedure shall end when the goods placed under the procedure and the required information are available at the customs office of destination in accordance with the customs legislation.

Added:3. A carrier or recipient of goods who accepts goods knowing that they are moving under the Union transit procedure shall also be responsible for presentation of the goods intact at the customs office of destination within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification.

Added:4. Upon application, the customs authorities may authorise any of the following simplifications regarding the placing of goods under the Union transit procedure or the discharge of that procedure:

Added:(a) the status of authorised consignor, allowing the holder of the authorisation to place goods under the Union transit procedure without presenting them to customs;

Added:(b) the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the Union transit procedure at an authorised place, to discharge the procedure in accordance with paragraph 2;

Added:(c) the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the Union transit procedure;

Added:(d) the use of an electronic transport document to place goods under the Union transit procedure, provided it contains the necessary information, and this is available to the customs authorities at departure and at destination to allow the customs supervision of the goods and the discharge of the procedure.

Added:5. The customs authorities at least every 3 years shall perform an in-depth monitoring of the activities of authorised consignors and consignees in order to assess their compliance with the authorisation requirements.

Added:6. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by further specifying the data requirements laid down in paragraph 1, points (a) and (b) and the conditions for granting the authorisations referred to in paragraph 4.

Added:7. The Commission shall specify, by means of implementing acts, the procedural rules on:

Added:(a) the placing of goods under the Union transit procedure and the discharge of that procedure;

Added:(b) the operation of the simplifications referred to in paragraph 4.

Added:Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added:Article 117 Goods passing through the territory of a third country under the external Union transit procedure

Added:1. The external Union transit procedure shall apply to goods passing through a third country if one of the following conditions is fulfilled:

Added:(a) provision is made to that effect under an international agreement;

Added:(b) carriage through that third country is effected under cover of a single transport document drawn up in the customs territory of the Union.

Added:2. In the case referred to in paragraph 1, point (b), the operation of the external Union transit procedure shall be suspended while the goods are outside the customs territory of the Union.

Added:3. The Commission shall specify, by means of implementing acts, the procedural rules on the customs supervision of goods passing through the territory of a third country under the external Union transit procedure. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

Added:Chapter 3 Storage

Added:Section 1 Common provisions