21987A0813(01)

21987A0813(01) 21987A0813(01) Convention between the European Economic 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 Official Journal L 226 , 13/08/1987 P. 0002 - 0117  Dates: of document:   15/06/1987 of effect:   01/01/1988 of signature:   20/05/1987; Interlaken end of validity:   99/99/9999 Authentic language: The official languages ; German ; English ; Danish ; Spanish ; French ; Greek ; Italian ; Dutch ; Portuguese ; Other than Community language ; Finnish ; Icelandic ; Norwegian ; Swedish Author: EUROPEAN ECONOMIC COMMUNITY ; Austria ; Finland ; Iceland ; Norway ; Sweden ; Switzerland Subject matter: External relations ; Commercial policy ; Community transit systems Directory code: 02401011 ; 11401010 EUROVOC descriptor: European convention ; customs transit ; EFTA countries ; guarantee ; form ; customs document Legal basis: 157E113................... Adoption Amendment to: 272A1123(01)...... Amendment..... Partial replacement from 01/01/1988 272A1130(01)...... Amendment..... Partial replacement from 01/01/1988 277A0712(01)...... Amendment..... Partial replacement from 01/01/1988 Amended by: Adopted by.... 387D0415.......... Amended by.... 288D0629(01)...... Amendment APP 2 ART61 till 31/12/1992 Amended by.... 288D0629(01)...... Amendment APP 2 ART67 till 31/12/1992 Amended by.... 288D0629(01)...... Amendment APP 2 ART85.3 Amended by.... 288D0629(01)...... Amendment APP 3 from 01/07/1988 Amended by.... 288D0629(01)...... Replacement APP 2 ART35.2 Amended by.... 288D0629(01)...... Replacement APP 2 ART35.3 Amended by.... 288D0629(01)...... Replacement APP 2 ART9.1 till 31/12/1992 Amended by.... 288D0629(01)...... Replacement APP 2 ART9.2 till 31/12/1992 Amended by.... 288D0629(01)...... Completion APP 2 ART19 till 31/12/1992 Amended by.... 288D0629(01)...... Completion APP 2 ART1 till 31/12/1982 Amended by.... 288D0629(01)...... Addition APP 2 ART9BIS Amended by.... 288D0629(01)...... Amendment APP 1 till 31/12/1992 Amended by.... 288D0629(01)...... Amendment APP 2 ANN 9 till 31/12/1992 Amended by.... 288D0629(01)...... Amendment APP 2 ART45L1 Amended by.... 288D0629(01)...... Amendment APP 2 ART5.3 till 31/12/1992 Amended by.... 289D0713(02)...... Amendment APP 1 till 31/12/1992 Amended by.... 289D0713(02)...... Amendment APP 2 till 31/12/1992 Amended by.... 289D0713(02)...... Amendment APP 3 Amended by.... 290D0428(01)...... Replacement ART10.3 from 01/05/1990 Amended by.... 291D0321(01)...... Amendment APP 1 till 31/12/1992 Amended by.... 291D0321(01)...... Amendment APP 2 till 31/12/1992 Amended by.... 292D1231(01)...... Replacement APP 1 from 01/01/1993 Amended by.... 292D1231(02)...... Replacement APP 2 from 01/01/1993 Amended by.... 293A0202(01)...... R.ART.13 Amended by.... 293A0202(01)...... Replacement ART.10 Amended by.... 293A0202(01)...... Replacement ART.11 Amended by.... 293A0202(01)...... Replacement ART.2 Amended by.... 293A0202(01)...... Replacement ART.3 Amended by.... 293A0202(01)...... Replacement ART.4 Amended by.... 293A0202(01)...... Replacement ART.6 Amended by.... 293A0202(01)...... Replacement ART.7 Amended by.... 293A0202(01)...... Replacement ART.9 Amended by.... 294D0115(01)...... APP3 ANN 7 from 01/01/1994 Amended by.... 294D0115(01)...... APP3 ANN 8 from 01/01/1994 Amended by.... 294D0115(02)...... APP2 ART52 from 01/01/1994 Amended by.... 294D0115(02)...... Completion APP 2 ART45 from 01/01/1994 Amended by.... 294D0115(02)...... Addition APP 2 ANN 8BIS from 01/01/1994 Amended by.... 294D0115(02)...... Addition APP 2 CH 2 ART34BIS Amended by.... 294D0115(02)...... Addition APP 2 CH 2 ART34TER Amended by.... 294D0115(02)...... Replacement APP 2 ANN 8 from 01/01/1994 Amended by.... 294D0115(02)...... Replacement APP 2 ART41.2 Amended by.... 294D1231(19)...... Replacement APP 2 ART117.1 01/01/95 Amended by.... 294D1231(19)...... Replacement APP 2 ART93.2 from 01/01/1995 Amended by.... 294D1231(19)...... Replacement APP 2 ART93.3 from 01/01/1995 Amended by.... 294D1231(19)...... Replacement APP 2 ART93.6 from 01/01/1995 Amended by.... 294D1231(19)...... Replacement APP 2 ART93.7 from 01/01/1995 Relation...... 294D1231(20)...... APP2 ART34TER.2 from 01/01/1995 Amended by.... 294D1231(21)...... APP2 ART34BIS from 01/04/1995 Amended by.... 294D1231(21)...... APP2 ART41 from 01/04/1995 Amended by.... 294D1231(21)...... Replacement APP 2 ART34TER from 01/04/1995 Amended by.... 294D1231(21)...... abolition APP 2 ANN 8BIS 01/04/95 Relation...... 294D1231(22)...... DP01/01/95 Amended by.... 296D0214(01)...... Completion ART.11 from 01/07/1994 Amended by.... 296D0214(01)...... Addition ART.11.5 from 01/07/1994 Amended by.... 296D0214(01)...... Addition ART.11.6 from 01/07/1994 Amended by.... 296D0214(01)...... Addition ART.11BIS from 01/07/1994 Amended by.... 296D0214(01)...... Replacement ART.11.3 from 01/07/1994 Amended by.... 296D0214(01)...... Replacement ART.1 from 01/07/1994 Amended by.... 296D0214(02)...... Completion ART.15 from 01/07/1994 Amended by.... 296D0214(02)...... Addition ART.15.5 from 01/07/1994 Amended by.... 296D0214(02)...... Addition ART.15.6 from 01/07/1994 Amended by.... 296D0214(02)...... Addition ART.15BIS from 01/07/1994 Amended by.... 296D0214(02)...... Replacement ART.15.3 from 01/07/1994 Amended by.... 296D0214(02)...... Replacement ART.3 from 01/07/1994 Amended by.... 296D0514(02)...... Amendment APP 3 ANN 1 from 01/01/1996 Amended by.... 296D0514(02)...... Amendment APP 3 ANN 2 from 01/01/1996 Amended by.... 296D0514(02)...... Amendment APP 3 ANN 3 from 01/01/1996 Amended by.... 296D0514(02)...... Amendment APP 3 ANN 4 from 01/01/1996 Relation...... 296D0514(03)...... APP2 ART34TER.2 from 01/01/1996 Implemented by 296D0907(01)...... APP2 ART.34BIS till 31/12/1999 Implemented by 296D0907(02)...... APP2 ART.34BIS till 31/12/1999 Amended by.... 297A0405(01)...... Addition APP 4 from 22/11/1996 Amended by.... 297A0405(01)...... Addition ART.13BIS from 22/11/1996 Amended by.... 297D0214(01)...... Replacement ART.50 from 01/03/1997 Amended by.... 297D0214(02)...... APP2 ART.107.1 from 01/01/1997 Amended by.... 297D0214(02)...... APP2 ART.109.2 from 01/01/1997 Amended by.... 297D0214(02)...... APP2 ART.121.2 from 01/01/1997 Amended by.... 297D0214(02)...... APP2 ART.122.2 from 01/01/1997 Amended by.... 297D0214(02)...... Completion APP 1 ART.22.6 from 01/01/1997 Amended by.... 297D0214(02)...... Amendment APP 1 ART.22.5 from 01/01/1997 Amended by.... 297D0214(02)...... Amendment APP 2 ART.10 from 01/01/1997 Amended by.... 297D0214(02)...... Amendment APP 2 ART.34TER.2.2 Amended by.... 297D0214(02)...... Amendment APP 2 ART.44.2 from 01/01/1997 Amended by.... 297D0214(02)...... Amendment APP 3 ANN 9 from 01/01/1997 Amended by.... 297D0214(02)...... Replacement APP 2 ANN 4 from 01/01/1997 Amended by.... 297D0214(02)...... Replacement APP 2 ANN 5 from 01/01/1997 Amended by.... 297D0214(02)...... Replacement APP 2 ANN 6 from 01/01/1997 Amended by.... 297D0214(02)...... Replacement APP 2 ANN 7 from 01/01/1997 Amended by.... 297D0829(01)...... Replacement APP 2 TIT ART.34BIS Amended by.... 297D0829(01)...... Replacement APP 2 TIT ART.34TER Amended by.... 297D0829(01)...... Addition APP 1 ART.13.1BIS Amended by.... 297D0829(01)...... Addition APP 1 ART.13.1TER Amended by.... 297D0829(01)...... Addition APP 2 ART.34QUATER Amended by.... 297D0829(01)...... Amendment APP 2 ART.41.2 Amended by.... 297D0829(01)...... Replacement APP 1 ART.26 from 01/10/1997 Amended by.... 297D0829(01)...... Replacement APP 1 ART.27 from 01/10/1997 Amended by.... 297D0829(01)...... Replacement APP 2 ART.34BIS Amended by.... 297D0829(01)...... Replacement APP 2 ART.34TER Amended by.... 297D0829(01)...... Replacement APP 2 ART.45BIS Amended by.... 297D0829(02)...... Completion ART.15.3 from 01/10/1997 Amended by.... 297D0829(02)...... Addition APP 2 ART.76.3 Amended by.... 297D0829(02)...... Addition APP 2 ART.91.2 Amended by.... 297D0829(02)...... Amendment APP 2 ANN 4 from 01/10/1997 Amended by.... 297D0829(02)...... Amendment APP 2 ANN 6 from 01/10/1997 Amended by.... 297D0829(02)...... Amendment APP 2 ART 93.2 Amended by.... 297D0829(02)...... Amendment APP 2 ART.33.3 Amended by.... 297D0829(02)...... Amendment APP 2 ART.39.2 Amended by.... 297D0829(02)...... Amendment APP 2 ART.52.11 Amended by.... 297D0829(02)...... Amendment APP 2 ART.56.11 Amended by.... 297D0829(02)...... Amendment APP 2 ART.78.2 Amended by.... 297D0829(02)...... Amendment APP 3 ANN 9 from 01/10/1997 Amended by.... 297D0829(02)...... Replacement APP 2 ANN 2 from 01/10/1997 Amended by.... 297D0829(02)...... Replacement APP 2 ANN 3 from 01/10/1997 Amended by.... 297D0829(02)...... Replacement APP 2 ANN 5 from 01/10/1997 Amended by.... 297D0829(02)...... Replacement APP 2 ANN 9 from 01/10/1997 Amended by.... 297D0829(02)...... Replacement APP 2 ART.78.3 Amended by.... 297D0829(02)...... Replacement APP 2 ART.93.3 Amended by.... 297D0829(02)...... Replacement APP 2 ART.93.6 Amended by.... 297D0829(02)...... Replacement APP 2 ART.93.7 Amended by.... 297D0829(02)...... Replacement ART.12.2 from 01/10/1997 Amended by.... 297D0829(02)...... Replacement ART.15.5 from 01/10/1997 Amended by.... 297D0829(02)...... Replacement ART.19 from 01/10/1997 Amended by.... 298D0109(01)...... Replacement APP 2 ANN 8 from 01/02/1998 Amended by.... 299D0312(01)...... Completion APP 1 ART.2.1 from 31/03/1999 Amended by.... 299D0312(01)...... Addition ANN 10 from 31/03/1999 Amended by.... 299D0312(01)...... Addition ANN 11 from 31/03/1999 Amended by.... 299D0312(01)...... Addition ANN 7BIS from 31/03/1999 Amended by.... 299D0312(01)...... Addition ANN 7TER from 31/03/1999 Amended by.... 299D0312(01)...... Addition ANN 9BIS from 31/03/1999 Amended by.... 299D0312(01)...... Addition APP 1 ART.10BIS Amended by.... 299D0312(01)...... Addition APP 1 ART.15BIS Amended by.... 299D0312(01)...... Addition APP 1 ART.15QUATER Amended by.... 299D0312(01)...... Addition APP 1 ART.15QUINQUIES Amended by.... 299D0312(01)...... Addition APP 1 ART.15TER Amended by.... 299D0312(01)...... Addition APP 1 ART.23BIS Amended by.... 299D0312(01)...... Addition APP 1 ART.23DECIES Amended by.... 299D0312(01)...... Addition APP 1 ART.23NONIES Amended by.... 299D0312(01)...... Addition APP 1 ART.23OCTIES Amended by.... 299D0312(01)...... Addition APP 1 ART.23QUATER Amended by.... 299D0312(01)...... Addition APP 1 ART.23QUINQUIES Amended by.... 299D0312(01)...... Addition APP 1 ART.23SEPTIES Amended by.... 299D0312(01)...... Addition APP 1 ART.23SEXIES Amended by.... 299D0312(01)...... Addition APP 1 ART.23TER Amended by.... 299D0312(01)...... Addition APP 1 CH 1BIS Amended by.... 299D0312(01)...... Addition APP 3 ART.4 from 31/03/1999 Amended by.... 299D0312(01)...... Addition APP 3 ART.5 from 31/03/1999 Amended by.... 299D0312(01)...... Addition APP 3 ART.6 from 31/03/1999 Amended by.... 299D0312(01)...... Addition APP 3 ART.7 from 31/03/1999 Amended by.... 299D0312(01)...... Addition APP 3 ART.8 from 31/03/1999 Amended by.... 299D0312(01)...... Replacement APP 1 ART.10.4 Amended by.... 299D0312(01)...... Replacement APP 1 ART.15.1 Amended by.... 299D0312(01)...... Replacement APP 1 ART.29.2 Amended by.... 299D0312(01)...... Replacement APP 1 ART.31 from 31/03/1999 Amended by.... 299D0312(01)...... Replacement APP 2 ART.27.2 Amended by.... 299D0507(01)...... Completion APP 1 ART 23BIS from 31/03/1999 Amended by.... 201D0112(02)...... Amendment ART 6 from 01/07/2001 Amended by.... 201D0112(02)...... Amendment ART 7.3 from 01/07/2001 Amended by.... 201D0112(02)...... Amendment ART 9.4 from 01/07/2001 Amended by.... 201D0112(02)...... Amendment ART 12.1 from 01/07/2001 Amended by.... 201D0112(02)...... abolition ART 10.3 from 01/07/2001 Amended by.... 201D0112(02)...... Amendment APP 4 from 01/07/2001 Amended by.... 201D0112(02)...... Amendment APP 3 from 01/07/2001 Amended by.... 201D0112(02)...... Replacement TXT APP 2 from 01/07/2001 Amended by.... 201D0112(02)...... Replacement TXT APP 1 from 01/07/2001 Amended by.... 201D0112(02)...... Amendment ART 15.3 from 01/07/2001 Amended by.... 201D0112(02)...... Amendment ART 13.3 from 01/07/2001 Amended by.... 201D0112(02)...... Amendment ART 12.3 from 01/07/2001 Amended by.... 201D0112(02)...... Amendment ART 12.2 from 01/07/2001 Amended by.... 201D0112(02)...... Amendment ART 8 from 01/07/2001 Amended by.... 201D0112(02)...... Amendment ART 7.2 from 01/07/2001 Amended by.... 201D0472.......... Completion APP 1 ART 13.1 from 01/07/2001 Amended by.... 201D0472.......... Completion APP 1 ART 40.1 from 01/07/2001 Amended by.... 201D0472.......... Replacement APP 1 ART 45 from 01/07/2001 Amended by.... 201D0472.......... Completion APP 1 ART 56.1 from 01/07/2001 Amended by.... 201D0472.......... Addition APP 1 ART 45 BI from 01/07/2001 Amended by.... 201D0472.......... Amendment APP 3 ANN D4 from 01/07/2001 Amended by.... 201D0472.......... Amendment APP 1 ANN D1 from 01/07/2001 Amended by.... 201D0472.......... Completion APP 3 ANN A9 from 01/07/2001 Amended by.... 201D0472.......... Amendment APP 1 ANN 4 PT 3 from 01/07/2001 Amended by.... 201D0472.......... Addition APP 1 ART 74 BI from 01/07/2001 Amended by.... 201D0472.......... Amendment APP 1 ART 74.1 from 01/07/2001 Amended by.... 201D0472.......... Completion APP 1 ART 60.2 from 01/07/2001 Amended by.... 201D0472.......... Addition APP 1 ART 44 BI from 01/07/2001 Amended by.... 201D0472.......... Addition APP 1 ART 39.1 BI from 01/07/2001 Amended by.... 201D0472.......... Addition APP 1 ART 14.3 BI from 01/07/2001 Amended by.... 201D0472.......... Replacement APP 1 ART 32.2 from 01/07/2001 Amendment proposed by 501SC0217......... Amended by.... 203D0004.......... abolition APP1 ART 18.3 from 01/01/2005 Amended by.... 203D0004.......... Amendment APP 3 ANN A. 11 from 01/01/2005 Amended by.... 203D0004.......... Replacement APP 3 ANN D.3 from 01/01/2005 Amended by.... 203D0004.......... Amendment APP 3 ANN D.4 from 01/01/2005 Amended by.... 203D0004.......... Amendment APP 3 ANN D.1 from 01/01/2005 Amended by.... 203D0004.......... Replacement APP 1 ART 30.2 from 01/01/2005 Amended by.... 203D0004.......... Amendment ART 18.4 DEVIENT ART 18.3 from 01/01/2005 Affected by case: A11P4........: Interpreted by.......................... 691J0188 A15P2........: Interpreted by.......................... 691J0188 A15P2LB......: Interpreted by.......................... 691J0188 N2A65LD......: Interpreted by.......................... 691J0188 Subsequent related instruments: Amendment proposed by 500SC1925......... Amendment proposed by 502SC0697......... Amendment proposed by 504SC1015......... CONVENTION ON A COMMON TRANSIT PROCEDURE THE REPUBLIC OF AUSTRIA, THE REPUBLIC OF FINLAND, THE REPUBLIC OF ICELAND, THE KINGDOM OF NORWAY, THE KINGDOM OF SWEDEN, THE SWISS CONFEDERATION, hereinafter called the EFTA countries, THE EUROPEAN ECONOMIC COMMUNITY, hereinafter called the Community, CONSIDERING the Free Trade Agreements between the Community and each of the EFTA countries, CONSIDERING the Joint Declaration calling for the creation of a European economic space, adopted by Ministers of the EFTA countries and the Member States of the Community and the Commission of the European Communities in Luxembourg on 9 April 1984, especially with regard to simplification of border formalities and rules of origin, CONSIDERING the Convention on the simplification of formalities in trade in goods, concluded between the EFTA countries and the Community, introducing a single administrative document for use in such trade, CONSIDERING that the use of this single document within the framework of a common transit procedure for the carriage of goods between the Community and the EFTA countries and between the EFTA countries themselves would lead to simplification, CONSIDERING that the most appropriate way of achieving this aim would be to extend to those EFTA countries which do not apply it the transit procedure which currently applies to the carriage of goods within the Community, between the Community and Austria and Switzerland, and between Austria and Switzerland, CONSIDERING also the Nordic transit order applied between Finland, Norway and Sweden, HAVE DECIDED to conclude the following Convention: General provisions Article 1 1. This Convention lays down measures for the carriage of goods in transit between the Community and the EFTA countries as well as between the EFTA countries themselves, including, where applicable, goods transhipped, reconsigned or warehoused, by introducing a common transit procedure regardless of the kind and origin of the goods. 2. Without prejudice to the provisions of this Convention and in particular those concerning guarantees, goods circulating within the Community are deemed to be placed under the Community transit procedure. 3. Subject to the provisions of Articles 7 to 12 below, the rules governing the common transit procedure are set out in Appendices I and II to this Convention. 4. Transit declarations and transit documents for the purposes of the common transit procedure shall conform to and be made out in accordance with Appendix III. Article 2 1. The common transit procedure shall hereinafter be described as the T 1 procedure or the T 2 procedure, as the case may be. 2. The T 1 procedure may be applied to any goods carried in accordance with Article 1, paragraph 1. 3. The T 2 procedure shall apply to goods carried in accordance with Article 1, paragraph 1: (a) in the Community, only when the goods satisfy the conditions laid down in Articles 9 and 10 of the Treaty establishing the European Economic Community and have not been subject to customs export formalities for the grant of refunds for export to countries, not Member States of the Community, pursuant to the common agricultural policy or when the goods come under the Treaty establishing the European Coal and Steel Community and are, under the terms of that Treaty, in free circulation within the Community (Community goods); (b) in an EFTA country, only when the goods have arrived in that EFTA country under the T 2 procedure and are reconsigned under the special conditions laid down in Article 9 below. 4. The special conditions laid down in this Convention in respect of placing goods under the T 2 procedure shall apply also to the issue of T 2 L documents certifying the Community status of goods and goods covered by a T 2 L document shall be treated in the same way as goods carried under the T 2 procedure, except that the T 2 L document need not accompany the goods. Article 3 1. For the purposes of this Convention, the term: (a) 'transit' shall mean a customs procedure under which goods are carried, under customs control, from a customs office in one country to a customs office in the same or another country over at least one frontier; (b) 'country', shall mean any EFTA country and any Member State of the Community; (c) 'third country' shall mean any State which is neither an EFTA country nor a Member State of the Community. 2. In the application of the rules laid down in this Convention for the T 1 or T 2 procedure, the EFTA countries, and the Community and its Member States, shall have the same rights and obligations. Article 4 1. This Convention shall be without prejudice to the application of any other international agreement concerning a transit procedure, in particular the TIR procedure or the Rhine manifest, subject to any limitations to such application in respect of the carriage of goods from one point in the Community to another point in the Community and to any limitations to the issue of T 2 L documents certifying the Community status of goods. 2. This Convention shall be without prejudice also to: (a) movements of goods under a temporary admission procedure; and (b) agreements concerning frontier traffic. Article 5 In the absence of an agreement between the Contracting Parties and a third country whereby goods moving between the Contracting Parties may be carried across that third country under the T 1 or T 2 procedure, such a procedure shall apply to goods carried across that third country only if the carriage across that country is effected under cover of a single transport document drawn up in the territory of a Contracting Party and the operation of that procedure is suspended in the territory of the third country. Article 6 Provided that the implementation of any measures applicable to the goods is ensured, countries may, within the T 1 or T 2 procedure, introduce simplified procedures for certain types of traffic by means of bilateral or multilateral agreements. Such agreements shall be notified to the Commission of the European Communities which shall inform the other countries. Implementation of the transit procedure Article 7 1. Subject to any special provisions of this Convention, the competent customs offices of the EFTA countries are empowered to assume the functions of offices of departure, offices of transit, offices of destination and offices of guarantee. 2. The competent customs offices of the Member States of the Community shall be empowered to issue T 1 or T 2 documents for transit to an office of destination situated in an EFTA country. Subject to any special provisions of this Convention, they shall also be empowered to issue T 2 L documents for goods consigned to an EFTA country. 3. Where several consignments of goods are grouped together and loaded on a single means of transport, within the meaning of Article 16, paragraph 2, of Appendix I, and are dispatched as a groupage load by one principal in a single T 1 or T 2 operation, from one office of departure to one office of destination for delivery to one consignee, a Contracting Party may require that those consignments shall, save in exceptional, duly justified cases, be included in one single T 1 or T 2 declaration with the corresponding loading lists. 4. Notwithstanding the requirement for the Community status of goods to be certified where applicable, a person completing export formalities at the frontier customs office of a Contracting Party shall not be required to place the goods consigned under the T 1 or the T 2 procedure, irrespective of the customs procedure under which the goods will be placed at the neighbouring frontier customs office. 5. Notwithstanding the requirement for the Community status of goods to be certified where applicable, the frontier customs office of the Contracting Party where export formalities are completed may refuse to place the goods under the T 1 or T 2 procedure if that procedure is to end at the neighbouring frontier customs office. Article 8 N° addition, removal or substitution may be made in the case of goods forwarded under cover of a T 1 or T 2 document, in particular when consignments are split up, transhipped or bulked. Article 9 1. Goods which are brought into an EFTA country under the T 2 procedure and may be reconsigned under that procedure shall remain at all times under the control of the customs authorities of that country to ensure that there is no change in their identity or state. 2. Where such goods are reconsigned from an EFTA country after having been placed, in that EFTA country, under a customs procedure other than a transit or a warehousing procedure, no T 2 procedure may be applied. This provision shall, however, not apply to goods which are admitted temporarily to be shown at an exhibition, fair or similar public display and which have received no treatment other than that needed for their preservation in their original state or for splitting up consignments. 3. Where goods are reconsigned from an EFTA country after storage under a warehousing procedure, the T 2 procedure may be applied only on the following conditions: - that the goods have not been warehoused over a period exceeding five years; however, as regards goods falling within Chapters 1 to 24 of the Nomenclature for the Classification of Goods in Customs Tariffs (International Convention on the Harmonized Commodity Description and Coding System of 14 June 1983), that period shall be limited to six months, - that the goods have been stored in special spaces and have received no treatment other than that needed for their preservation in their original state, or for splitting up consignments without replacing the packaging. - that any treatment has taken place under customs supervision. 4. Any T 2 ot T 2 L document issued by a customs office of an EFTA country shall bear a reference to the corresponding T 2 or T 2 L document under which the goods arrived in that EFTA country and shall include all special endorsements appearing thereon. Article 10 1. Except where otherwise provided for in paragraph 2 below or in the Appendices, any T 1 or T 2 operation shall be covered by a guarantee valid for all countries involved in that operation. 2. The provisions of paragraph 1 shall not prejudice the right: (a) of Contracting Parties to agree among themselves that the guarantee shall be waived for T 1 or T 2 operations involving only their territories; (b) of a Contracting Party not to require a guarantee for the part of a T 1 or T 2 operation between the office of departure and the first office of transit. 3. For the purposes of the flat-rate guarantee as provided for in Appendices I and II to this Convention, the ECU means the total of the following amounts: 0,719 // German mark, 0,0878 // Pound sterling, 1,31 // French franc, 140 // Italian lire, 0,256 // Dutch guilder, 3,71 // Belgian franc, 0,14 // Luxembourg franc, 0,219 // Danish krone, 0,00871 // Irish pound, 1,15 // Greek drachma. The value of the ECU in a given currency shall be equal to the sum of the exchange values in that currency of the amounts set out above. Article 11 1. As a general rule, identification of the goods shall be ensured by sealing. 2. The following shall be sealed: (a) the space containing the goods, when the means of transport has already been approved under other customs regulations or recognized by the office of departure as suitable for sealing; (b) each individual package in other cases. 3. Means of transport may be recognized as suitable for sealing on condition that: (a) seals can be simply and effectively affixed to them; (b) they are so constructed that no goods can be removed or introduced without leaving visible traces of tampering or without breaking the seals; (c) they contain no concealed spaces where goods may be hidden; (d) the spaces reserved for the load are readily accessible for customs inspection. 4. The office of departure may dispense with sealing if, having regard to other possible measures for identification, the description of the goods in the T 1 or T 2 declaration or in the supplementary documents makes them readily identifiable. Article 12 1. Until a procedure has been agreed for the exchange of statistical information to ensure that the EFTA countries and the Member States of the Community have the data necessary for the preparation of their transit statistics, an additional copy of the copy N° 4 of the T 1 and T 2 documents shall be supplied for statistical purposes unless not required by a Contracting Party: (a) to the first office of transit in each EFTA country; (b) to the first office of transit in the Community in the case of goods which are the subject of a T 1 or T 2 operation commencing in an EFTA country. 2. However, the additional copy referred to above shall not be required when the goods are carried under the conditions laid down in Chapter I of Title IV of Appendix II. 3. The principal or his authorized representative shall, at the request of the national departments responsible for transit statistics, provide any information relating to T 1 or T 2 documents necessary for the compilation of statistics. Administrative assistance Article 13 1. The customs authorities of the countries concerned shall furnish each other with any information at their disposal which is of importance in order to verify the proper application of this Convention. 2. Where necessary, the customs authorities of the countries concerned shall communicate to one another all findings, documents, reports, records of proceedings and information relating to transport operations carried out under the T 1 or T 2 procedure as well as to irregularities or infringements in connection with such operations. Furthermore, where necessary, they shall communicate to one another all findings relating to goods in respect of which mutual assistance is provided for and which have been subject to a customs warehousing procedure. 3. Where irregularities or infringements are suspected in connection with goods which have been brought into one country from another country or have passed through a country or have been stored under a warehousing procedure, the customs authorities of the countries concerned shall on request communicate to one another all information concerning: a) the conditions under which those goods were carried: - whatever the way in which they were reconsigned, where they arrived under cover of a T 1, T 2 or T 2 L document in the country to which the request is addressed, or - whatever the way in which they arrived, where they were reconsigned under cover of a T 1, T 2 or T 2 L document from the country to which the request is addressed: b) the conditions of any warehousing of those goods where they arrived in the country to which the request is addressed under cover of a T 2 or T 2 L document or where they were reconsigned from that country under cover of a T 2 or T 2 L document. 4. Any request made under paragraphs 1 to 3 shall specify the case or cases to which it refers. 5. If the customs authority of a country requests assistance which it would not be able to give if requested, it will draw attention to that fact in the request. Compliance with such a request will be within the discretion of the customs authority to whom the request is made. 6. Information obtained in accordance with paragraphs 1 to 3 shall be used solely for the purposes of this Convention and shall be accorded the same protection by a receiving country as is afforded to information of like nature under the national law of that country. Such information may be used for other purposes only with the written consent of the customs authority which furnished it and subject to any restrictions laid down by that authority. The Joint Committee Article 14 1. A Joint Committee is hereby established in which each Contracting Party to this Convention shall be represented. 2. The Joint Committee shall act by mutual agreement. 3. The Joint Committee shall meet whenever necessary but at least once a year. Any Contracting Party may request that a meeting be held. 4. The Joint Committee shall adopt its own rules of procedure which shall, inter alia, contain provisions for convening meetings and for the designation of the chairman and his term of office. 5. The Joint Committee may decide to set up any sub-committee or working party that can assist it in carrying out its duties. Article 15 1. It shall be the responsibility of the Joint Committee to administer this Convention and ensure its proper implementation. For this purpose, it shall be regularly informed by the Contracting Parties on the experiences of the application of this Convention and make recommendations, and in the cases provided for in paragraph 3, it shall take decisions. 2. In particular it shall recommend: (a) amendments to this Convention, other than those referred to in paragraph 3; (b) any other measure required for its application. 3. It shall adopt by decision:(a) amendments to the Appendices; (b) amendments of the definition of the ECU as set out in Article 10 (3); (c) other amendments to this Convention made necessary by amendments to the Appendices; (d) measures to be taken under Article 28 (2) of Appendix I; (e) transitional measures required in the case of the accession of new Member States to the Community. Such decisions shall be put into effect by the Contracting Parties in accordance with their own legislation. 4. If, in the Joint Committee, a representative of a Contracting Party has accepted a decision subject to the fulfilment of constitutional requirements, the decision shall enter into force, if no date is contained therein, on the first day of the second month after the lifting of the reservation is notified. Miscellaneous and final provisions Article 16 Each Contracting Party shall take appropriate measures to ensure that the provisions of this Convention are effectively and harmoniously applied, taking into account the need to reduce as far as possible the formalities imposed on operators and the need to achieve mutually satisfactory solutions of any difficulties arising out of the operation of those provisions. Article 17 The Contracting Parties shall keep each other informed of the provisions which they adopt for the implementation of this Convention. Article 18 The provisions of this Convention shall not preclude prohibitions or restrictions on the importation, exportation or transit of goods enacted by the Contracting Parties or by Member States of the Community and justified on grounds of public morality, public policy or public security, the protection of health and life of humans, animals or plants, the protection of national treasures possessing artistic, historical or archaeological value, or the protection of industrial or commercial property. Article 19 The Appendices and the Additional Protocol to this Convention shall form an integral part thereof. Article 20 1. This Convention shall apply, on the one hand, to the territories in which the Treaty establishing the European Economic Community is applied and under the conditions laid down in that Treaty and, on the other hand, to the territories of the EFTA countries. 2. This Convention shall also apply to the Principality of Liechtenstein for as long as that Principality remains bound to the Swiss Confederation by a customs union treaty. Article 21 Any Contracting Party may withdraw from this Convention provided it gives 12 months' notice in writing to the depositary, which shall notify all other Contracting Parties. Article 22 1. This Convention shall enter into force on 1 January 1988, provided that the Contracting Parties, before 1 November 1987, have deposited their instruments of acceptance with the Secretariat of the Council of the European Communities, which shall act as depositary. 2. If this Convention does not enter into force on 1 January 1988, it shall enter into force on the first day of the second month following the deposit of the last instrument of acceptance. 3. The depositary shall notify the date of the deposit of the instrument of acceptance of each Contracting Party and the date of the entry into force of this Convention. Article 23 1. With the entry into force of this Convention, the Agreements of 30 November 1972 and 23 November 1972 on the application of the rules on Community transit, concluded by Austria and Switzerland respectively with the Community, as well as the Agreement of 12 July 1977 on the extension of the application of the rules on Community transit concluded by these countries and the Community, shall cease to apply. 2. The Agreements mentioned in paragraph 1 shall, however, continue to apply to T 1 or T 2 operations started before the entry into force of this Convention. 3. The Nordic transit order applied between Finland, Norway and Sweden will be terminated as from the date of the entry into force of this Convention. Article 24 This Convention, which is drawn up in a single copy in the Danish, Dutch, English, French, German, Greek, Italian, Portuguese, Spanish, Finnish, Icelandic, Norwegian and Swedish languages, all texts being equally authentic, shall be deposited in the archives of the Secretariat of the Council of the European Communities, which shall deliver a certified copy thereof to each Contracting Party. Done at Interlaken, 20 May 1987. APPENDIX I TITLE I GENERAL PROVISIONS Article 1 1. The transit procedure laid down in this Convention shall be applicable to the carriage of goods in accordance with Article 1 (1), of the Convention. 2. It shall be the T 1 or T 2 procedure subject to Article 2 of the Convention. Articles 2 to 10 (This Appendix does not contain Articles 2 to 10.) Article 11 For the purposes of this Convention (a) 'principal' means: the person who, in person or through an authorized representative, requests permission, in a declaration in accordance with the required customs formalities, to carry out a transit operation and thereby makes himself responsible to the competent authorities for the execution of the operation in accordance with the rules; (b) 'means of transport' means, in particular: - any road vehicle, trailer, semi-trailer, - any railway car or wagon, - any boat or ship, - any aircraft, - any container within the meaning of the Customs Convention on containers; (c) 'office of departure' means the customs office where the transit operation begins; (d) 'office of transit' means: - the customs office at the point of entry into a country other than the country of departure, - also the customs office at the point of exit from a Contracting Party when the consignment is leaving the customs territory of that Contracting Party in the course of a transit operation via a frontier between a Contracting Party and a third country; (e) 'office of destination' means the customs office where the goods must be produced to complete the transit operation; (f) 'office of guarantee' means the customs office where a comprehensive guarantee is lodged; (g) 'internal frontier' means a frontier common to two Contracting Parties. Goods loaded in a seaport of a Contracting Party and unloaded in a seaport of another Contracting Party shall be deemed to have crossed an internal frontier provided that the sea crossing is covered by a single transport document. Goods coming from a third country by sea and transhipped in a seaport of a Contracting Party with a view to unloading in a seaport of another Contracting Party shall be deemed not to have crossed an internal frontier. TITLE II T 1 PROCEDURE Article 12 1. Any goods that are to be carried under the T 1 procedure shall be the subject, in accordance with the conditions laid down in this Convention, of a T 1 declaration. A T 1 declaration means a declaration on a form corresponding to the specimen forms contained in Appendix III. 2. The T 1 form referred to in paragraph 1 may be supplemented, where appropriate, by one or more supplementary T 1 bis forms corresponding to the specimen supplementary forms contained in Appendix III. 3. The T 1 and T 1 bis forms shall be printed and completed in one of the official languages of the Contracting Parties which is acceptable to the competent authorities of the country of departure. Where necessary, the competent authorities of the country concerned in the T 1 operation may require translation into the official language or one of the official languages of that country. 4. The T 1 declaration shall be signed by the person who requests permission to effect a T 1 operation or by his authorized representative and at least three copies of it shall be produced at the office of departure. 5. The supplementary documents appended to the T 1 declaration shall form an integral part thereof. 6. The T 1 declaration shall be accompanied by the transport document. The office of departure may dispense with production of this document at the time of completion of the customs formalities. However, the transport document must be produced whenever required by the customs authorities in the course of carriage. 7. Where the T 1 procedure in the country of departure succeeds another customs procedure, reference shall be made on the T 1 declaration to that procedure or to the corresponding customs documents. Article 13 The principal shall be responsible for: (a) the production of the goods intact at the office of destination within the prescribed time limit and with due observance of the measures adopted by the competent authorities to ensure identification; (b) the observance of the provisions relating to the T 1 procedure and to transit in each of the countries in the territory of which carriage of the goods is effected. Article 14 1. Each country may, subject to conditions which it may prescribe, provide for the use of the T 1 document for national procedures. 2. The supplementary details included on the T 1 document for that purpose by a person other than the principal shall be the responsibility of the former, in accordance with the national provisions laid down by law, regulation or administrative action. Article 15 (This Appendix does not contain an Article 15.) Article 16 1. The same means of transport may be used for the loading of goods at more than one office of departure and for unloading at more than one office of destination. 2. Each T 1 declaration shall include only the goods loaded or to be loaded on a single means of transport for carriage from one office of departure to one office of destination. For the purposes of the preceding subparagraph the following shall be regarded as constituting a single means of transport, on condition that the goods carried are to be dispatched together: (a) a road vehicle accompanied by its trailer(s) or semi-trailer(s); (b) a line of coupled railway carriages or wagons; (c) boats constituting a single chain; (d) containers loaded on a means of transport within the meaning of this Article. Article 17 1. The office of departure shall register the T 1 declaration, prescribe the period within which the goods must be produced at the office of destination, and take such measures for identification as it considers necessary. 2. Having entered the necessary particulars on the T 1 declaration, the office of departure shall retain its copy and return the others to the principal or his representative. Article 18 (This Appendix does not contain an Article 18.) Article 19 1. The copies of the T 1 document delivered to the principal or to his representative by the office of departure must accompany the goods. 2. Goods shall be carried via the offices of transit mentioned in the T 1 document. If circumstances justify it, other offices of transit may be used. 3. For supervision purposes, each country may prescribe transit routes within its territory. 4. Each country shall provide the Commission of the European Communities with a list of customs offices authorized to deal with T 1 operations, stating at what hours they are open. The Commission shall communicate this information to the other countries. Article 20 Copies of the T 1 document shall be produced in each country as required by the customs authorities, who may satisfy themselves that the seals are unbroken. The goods shall not be inspected unless some irregularity is suspected which could result in abuse. Article 21 The consignment as well as the copies of the T 1 document shall be produced at each office of transit. Article 22 1. The carrier shall give each office of transit a transit advice note. The design of the transit advice note is laid down in Appendix II. 2. The offices of transit shall not inspect the goods unless some irregularity is suspected which could result in abuse. 3. If, in accordance with the provisions of Article 19 (2), goods are carried via an office of transit other than that mentioned in the T 1 document, that office shall without delay send the transit advice note to the office mentioned in that document. Article 23 Where goods are loaded or unloaded at any intermediate office, copies of the T 1 document issued by the office(s) of departure must be produced. Article 24 1. The goods described on a T 1 document may, without renewal of the declaration, be transferred to another means of transport under the supervision of the customs authorities of the country in whose territory the transfer is made. In such a case, the customs authorities shall record the relevant details on the T 1 document. 2. The customs authorities may, subject to such conditions as they shall determine, authorize such transfer without supervision. In such a case the carrier shall record the relevant details on the T 1 document and inform the next customs office at which the goods must be presented, so that the transfer is officially certified by the customs authorities. Article 25 1. If seals are broken in the course of carriage without the carrier so intending, he shall, as soon as possible, request that a certified report be drawn up in the country in which the means of transport is located, by the customs authority if there is one nearby or, if not, by any other competent authority. The authority concerned shall, if possible, affix new seals. 2. In the event of an accident necessitating transfer to another means of transport the provisions of Article 24 shall apply. If there is no customs authority nearby, any other approved authority may act in its place under the conditions laid down in Article 24 (1). 3. In the event of imminent danger necessitating immediate unloading of the whole or part of the load, the carrier may take action on his own initiative. He shall record such action on the T 1 document. The provisions of paragraph 1 shall apply in such case. 4. If, as a result of accidents or other incidents arising in the course of carriage, the carrier is not in a position to observe the time limit referred to in Article 17, he shall inform the competent authority referred to in paragraph 1 as soon as possible. That authority shall then record the relevant details on the T 1 document. Article 26 1. The office of destination shall record on the copies of the T 1 document the details of controls and shall without delay send a copy to the office of departure and retain the other copy. 2. (This Article does not contain paragraph 2.) 3. Where the goods are produced at the office of destination after expiry of the time limit prescribed by the office of departure and where this failure to comply with the time limit is due to circumstances which are explained to the satisfaction of the office of destination and which are beyond the control of the carrier or the principal, the latter shall be deemed to have complied with the time limit prescribed. 4. Without prejudice to Articles 34 and 51 of Appendix II a T 1 operation may be terminated at an office other than that specified in the T 1 document, provided that both offices belong to the same Contracting Party. That office shall then become the office of destination. If, exceptionally, it should prove necessary to produce the goods with the intention of terminating their transport at an office other than that specified in the T 1 document and the two offices belong to different Contracting Parties, the customs authorities at the office where the goods are produced may authorize the change in office of destination. The new office of destination shall enter in the 'Control by office of destination' box of the return copy of the T 1 document, in addition to the usual statements which it is obliged to enter, one of the following statements: - Diferencias: mercancżas presentadas en la aduana . . . . (nombre y pażs) - Forskelle: det toldsted, hvor varerne blev frembudt . . . . (navn og land) - Unstimmigkeiten: Zollstelle der Gestellung . . . . (Name und Land) - ÄłńŠ˙ęąĖ: õüĘ˙ęõžüńĮń Ęę˙ėś˙üłėųążĮń ėĮ˙ Įõūųżõč˙^.^.^. (Žż˙üń śńł šžęń) - Differences: office where goods were presented . . . . (name and country) - Diffłrences: marchandises prłsentłes au bureau . . . . (nom et pays) - Differenze: ufficio al quale sono state presentate le merci . . . . (nome e paese) - Verschillen: kantoor waar de goederen zijn aangebracht . . . . (naam en land) - Diferen÷as: mercadorias apresentadas na estóncia . . . . (nome e pażs) - Muutos: toimipaikka, jossa tavarat esitetty . . . . (nimi ja maa) - Breying: Tollstjėraskrifstofa Ųar sem vŠrum var framvisad . . . . (Nafn og land) - Forskjell: det tollsted hvor varene ble fremlagt . . . . (navn og land) - Avvikelse: tullanstalt dōr varorna anmōldes . . . . (namn och land) However, no such change of office of destination shall be authorized in respect of a T 1 document bearing one of the following endorsements: - Salida de la Comunidad sometida a restricciones - UdfŲrsel fra Föllesskabet undergivet restriktioner - Ausgang aus der Gemeinschaft Beschrōnkungen unterworfen - łÅž˙ō˙Ė ńĘŽ Į÷ż Ź˙łżŽĮ÷Įń įĘ˙śõčüõż÷ ėõ Ęõęł˙ęłėü˙žĖ - Export from the Community subject to restrictions - Sortie de la Communautł soumise š des restrictions - Uscita dalla Comunitš assoggettata a restrizioni - Verlaten van de Gemeenschap aan beperkingen onderworpen - Sażda da Comunidade sujeita a restri÷įes - Salida de la Comunidad sujeta a pago de derechos - UdfŲrsel fra Föllesskabet betinget af afgiftsbetaling - Ausgang aus der Gemeinschaft Abgabenerhebung unterworfen - łÅž˙ō˙Ė ńĘŽ Į÷ż Ź˙łżŽĮ÷Įń įĘ˙śõčüõż÷ ėõ õĘłņĄęįżė÷ - Export from the Community subject to duty - Sortie de la Communautł soumise š imposition - Uscita dalla Comunitš assoggettata a tassazione - Verlaten van de Gemeenschap aan belastingheffing onderworpen - Sażda da Comunidade sujeita a pagamento de imposi÷įes The office of departure shall not discharge the T 1 document until all the obligations arising from the change in office of destination have been complied with. Where appropriate, it shall inform the guarantor of the non-discharge. Article 27 1. In order to ensure collection of the duties and other charges which each country is authorized to charge in respect of goods passing through its territory in the course of a T 1 operation the principal shall furnish a guarantee, except as otherwise provided in this Appendix. 2. The guarantee may be comprehensive, covering a number of T 1 operations, or individual, covering a single T 1 operation. 3. Subject to the provisions of Article 33 (2), the guarantee shall consist of the joint and several guarantee of a natural or legal third person established in the country in which the guarantee is provided who is approved as guarantor by that country. Article 28 1. The person standing as guarantor under the conditions referred to in Article 27 shall be responsible for designating, in each of the countries through which the goods will be carried in the course of a T 1 operation, a natural or legal third person who also will stand as guarantor for the principal. Such guarantor must be established in the country in question and must undertake, jointly and severally with the principal, to pay the duties and other charges chargeable in that country. 2. The application of paragraph 1 shall be subject to a decision by the Joint Committee as a result of an examination of the conditions under which the Contracting Parties have been able to exercise their right of recovery in accordance with Article 36. Article 29 1. The guarantee referred to in Article 27 (3), shall be in the form of one of the specimen guarantees shown as Specimen I or II annexed to this Appendix, as appropriate. 2. When the provisions laid down by national law, regulation or administrative action, or common practice so require, each country may allow the guarantee to be in a different form, on condition that it has the same legal effects as the documents shown as specimens. Article 30 1. A comprehensive guarantee shall be lodged with an office of guarantee. 2. The office of guarantee shall determine the amount of the guarantee, accept the guarantor's undertaking and issue an authorization allowing the principal to carry out, within the limits of the guarantee, any T 1 operation irrespective of the office of departure. 3. Each person who has obtained authorization shall, subject to the conditions laid down by the competent authorities of the countries concerned, be issued with one or more copies of a certificate of guarantee. The design of the certificate of guarantee is laid down in Appendix II. 4. Reference to this certificate shall be made in each T 1 declaration. Article 31 1. The office of guarantee may revoke the authorization if the conditions under which it was issued no longer exist. 2. Each country shall notify the Commission of the European Communities of any revocation of authorization. The Commission shall communicate this information to the other countries. Article 32 1. Each country may accept that the natural or legal third person standing as guarantor under the conditions laid down in Articles 27 and 28 guarantees, by a single guarantee and for a flat-rate amount of 7 000 ECU in respect of each declaration, payment of duties and other charges which may become chargeable in the course of a T 1 operation carried out under his responsibility, whoever the principal may be. If carriage of the goods presents increased risks, having regard in particular to the amount of duties and other charges to which they are liable in one or more countries, the flat-rate shall be fixed by the office of departure at a higher level. The guarantee referred to in the first subparagraph shall conform to Specimen III annexed to this Appendix. 2. The exchange values in national currencies of the ECU to be applied under this Convention shall be calculated once a year. 3. The following is laid down in Appendix II: (a) movements of goods which may give rise to an increase in the flat-rate amount, and the conditions under which such an increase shall apply; (b) the conditions under which the guarantee referred to in paragraph 1 shall apply to any particular T 1 operation; (c) the detailed rules for applying the exchange values in national currencies of the ECU. Article 33 1. An individual guarantee furnished for a single T 1 operation shall be lodged at the office of departure. 2. The guarantee may be a cash deposit. In such a case, the amount shall be fixed by the competent authorities of the countries concerned and the guarantee must be renewed at each office of transit within the meaning of the first indent of Article 11 (d). Article 34 Without prejudice to national provisions prescribing other cases of exemption, the principal shall be exempted by the competent authorities of the countries concerned from payment of duties and other charges in the case of: (a) goods which have been destroyed as a result of force majeure or unavoidable accident duly proven; or (b) officially recognized shortages arising from the nature of the goods. Article 35 The guarantor shall be released from his obligations towards the country through which goods were carried in the course of a T 1 operation when the T 1 document has been discharged at the office of departure. When the guarantor has not been notified by the competent customs authorities of the country of departure of the non-discharge of the T 1 document, he shall likewise be released from his obligations upon expiry of a period of 12 months from the date of registration of the T 1 declaration. Where, within the period provided for in the second subparagraph, the guarantor has been notified by the competent customs authorities of the non-discharge of the T 1 document, he must, in addition, be informed that he is or may be liable to pay the amounts for which he is liable in respect of the T 1 operation in question. This notification must reach the guarantor not later than three years after the date of registration of the T 1 declaration. Where no such notification has been made before the expiry of the aforementioned time limit, the guarantor shall likewise be released from his obligations. Article 36 1. When it is found that, in the course of a T 1 operation, an offence or irregularity has been committed in a particular country, the recovery of duties or other charges which may be chargeable shall be effected by that country in accordance with its provisions laid down by law, regulation or administrative action, without prejudice to the institution of criminal proceedings. 2. If the place of the offence or irregularity cannot be determined, it shall be deemed to have been committed: (a) when, in the course of a T 1 operation, the offence or irregularity is detected at an office of transit situated at an internal frontier: in the country which the means of transport or the goods have just left; (b) when, in the course of a T 1 operation, the offence or irregularity is detected at an office of transit within the meaning of the second indent of Article 11 (d): in the country to which that office belongs; (c) when, in the course of a T 1 operation, the offence or irregularity is detected in the territory of a country elsewhere than at an office of transit: in the country in which it is detected; (d) when the consignment has not been produced at the office of destination: in the last country which the means of transport or the goods are shown by the transit advice note to have entered; (e) when the offence or irregularity is detected after the T 1 operation has been concluded: in the country in which it is detected. Article 37 1. The T 1 documents issued in accordance with the rules, and the identification measures taken by the customs authorities of one country, shall have the same legal effects in other countries as the T 1 documents issued in accordance with the rules and the identification measures taken by the customs authorities of each of those countries. 2. The findings of the competent authorities of a country made when inspections are carried out under the T 1 procedure shall have the same force in other countries as findings of the competent authorities of each of those countries. Article 38 (This Appendix does not contain an Article 38.) TITLE III T 2 PROCEDURE Article 39 1. Any goods that are to be carried under the T 2 procedure shall be the subject, in accordance with the conditions laid down in this Convention, of a T 2 declaration to be entered on a form corresponding to the specimen forms contained in Appendix III. The declaration referred to in subparagraph 1 shall bear the symbol 'T 2'. In the eve …