Data Act: Commission proposes measures for a fair and innovative data economy
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All Economic Operators are being informed that in accordance with the Transit Manual Working Document (TAXUD/A2/TRA/003/2016-EN), the proof of status is required at the final Union port of destination (discharge), issued and authenticated by the competent authority (T2L).
It is recommended that in these cases the proof of status accompanies the goods from the start of the transport operation. Proof of the customs status of Union goods through the invoice or transport document in lieu of the presentation of a T2L.
The invoice or transport document shall include at least the following information:
Note: the invoice or transport document must relate only to Union goods.
At the request of the person concerned, the invoice or transport document duly completed and signed by him shall be endorsed, by the competent office.
In the Union only: where the total value of the Union goods covered by the invoice or transport document does not exceed EUR 15000, no endorsement by the competent office is required. However, the name and address of the competent office shall be shown on the invoice or document, in addition to the above details.
In addition, the Department would like to remind you that ONLY original T2L/T2LF supported by an original copy 4 of the Single Administrative Document (SAD) and original invoices/transport documents are accepted.
This procedure also applies to Maltese Economic Operators who are sending community goods to another Member State.
Notice to Economic Operators: Economic Operators Registration and Identification number (EORI)
Anyone importing commercial goods from outside the EU (or exporting in the opposite direction) needs an EORI number. The number is also used bycustoms authorities when exchanging information between themselves and government departments and agencies. In accordance with the VAT Act, an Economic Operator is not required to apply with the VAT Department for importation purposes however the same EO needs to be VAT registered when declaring goods for export.
In this context, an EORI number may be issued irrespective of whether the Economic Operator is VAT registered or not. If not VAT registered, the Economic Operator cannot access our National Export System (NES).
Notice to Economic Operators: Obligations of the holder of the Union Transit Procedure and of the Carrier and Recipient of goods moving under the Union Transit Procedure
Malta, along with all other parties to the Common Transit Convention, has been investigating the high number of undischarged movements in NCTS. It has become clear that a major reason for non-discharge is that goods and/or the TAD are not being presented to Customs at the Office of Destination. In some cases, customs declarations are being made without reference to transit while in others no customs declarations are being made at all.
Some Consignees are not recognising the TAD as an official document and are not aware of their responsibilities according to the law.
This notice draws attention to the legal responsibilities of importers and carriers and explains what Customs are doing to promote compliance.
Article 233 of Regulation (EU) No 952/2013 (the Union Customs Code) provides that the principal is responsible for producing goods intact, within prescribed time limits, at the Customs Office of Destination. The Article goes on to provide that a carrier or recipient of goods who accepts goods knowing that they are moving under Community Transit is also responsible for meeting these obligations. The provisions are replicated in the Common Transit Convention.
Principals, carriers and consignees should ensure that they know when goods are moving under transit and make the necessary arrangements to comply with procedures. They should also ensure that both they and their employees are able to recognize a TAD as an official document. In a transit movement under the NCTS ‘Normal Procedure’, the TAD accompanies the goods and both it and the goods must be presented to Customs at the nominated Office of Destination. Customs retain the TAD and send an NCTS arrival message. If a TAD is included with paperwork received by the consignee there is a strong presumption that the transit movement has not been completed. In such circumstances the consignee should contact Customs immediately.
It is important to note that failure to fulfil these obligations may constitute offences in terms of the Union Customs Code (Reg (EU) No 952/2013) and/or of the Customs Ordinance (Chap. 37) and, consequently, subject to penalties/criminal offences.
Excerpt from the Union Customs Code
Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure
(a) presentation of the goods intact and the required information 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;
(b) observance of the customs provisions relating to the procedure; and
(c) 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, as provided for under other relevant provisions in force, which may be incurred in respect of the goods.
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