Proceedings of the 14

Meeting of

The COMCEC Trade Working Group

Additionally, according to the recognized risks level, governments can set up a list of high risky goods

where the specific minimum rates for calculation of guarantee are published. Usually, on an annual

basis, governments may regularly evaluate the actual risk level and the list of high risky goods.

One of the essential requirements of any transit system is a valid guarantee for a single or multiple

transit operations, which covers the full amount of Customs duty and other charges applicable. To

increase the security in the national or international/regional CTR, it is recommended to develop the

Guarantee Management System (GMS), which could be used for CTR and for other customs

procedures. The Guarantee Management System (GMS) shall be managed by the Customs office of

Guarantee. The Guarantee Management System (GMS) checks and monitors whether the amount of

guarantee or the reference amount of comprehensive guarantee or guarantee waiver is not exceeded

when a new customs declaration is lodged.

Policy Advice 4: Simplifying the formalities and documentary requirements

for facilitating

transit operations.

Customs administrations (CA) and other government agencies (OGA) need to reduce the data required

for the transit declaration and may request the data necessary to identify the goods and means of

transport. In this respect they may review the formalities and documentary requirements for transit

with a view to minimizing their complexity.

Customs administrations are also encouraged to provide enabling conditions and requirements,

including submission of data, and simplified forms for transit operations, for all business enterprises.

Customs administrations and OGAs may also review the formalities and documentary requirements

for transit with a view to harmonizing them with the regional and international requirements.

Upon application, the customs authorities may authorize any of the following simplifications regarding

the placing of goods under the CTR or the end of that procedure at the inland customs offices:

The status of Authorised Consignor, allowing the holder of the authorization to place goods

under the CTR without presenting them to customs at the customs office of departure;

The status of Authorised Consignee, allowing the holder of the authorization to receive goods

moved under the CTR at an authorized place, to end the procedure on behalf of the customs

office of destination;

The use of seals of a special type, where sealing is required to ensure the identification of the

goods placed under the CTR;

The use of a customs declaration with reduced data requirements to place goods under the

CTR;

The use of an electronic transport document as customs declaration to place goods under the

CTR, provided it contains the particulars of such declaration and those particulars are

available to the customs authorities at departure and at the destination to allow the customs

supervision of the goods and the discharge of the procedure.