06/2013 - Proposal for a Council Regulation concerning the waiver from the requirement to submit ENS and EXS for Union goods moved through the Neum corridor.

LEGAL CONTEXT OF THE PROPOSAL - Article 43 of the Act concerning the conditions of accession provides that the Council, acting by qualified majority on a proposal from the Commission, is to define the terms under which the requirement for an entry or exit summary declaration may be waived as regards Union goods that are moved through the Neum Corridor.


In accordance with article 36a, paragraph 1 of the Community Customs Code and subject to certain exemptions and derogations provided for in article 181a of Commission Regulation (EEC) No. 2454/93 of 2nd July 1993 (hereafter referred to as “CCIP”) laying down provisions for the implementation of Council Regulation (EEC) No. 2913/92 of 12th October 1992, establishing the Community Customs Code, goods brought into the Union customs territory shall be covered by a summary declaration (hereafter referred as “entry summary declaration”).

In accordance with article 182a, paragraph 1 of the customs code, and subject to exemptions and derogations applicable under article 842a, paragraphs 3 and 4 of the CCIP, an exit summary declaration is required for goods leaving temporarily the Union customs territory without being exported, re-exported or placed under a transit procedure.

In accordance with article 36b, paragraph 2, and article 182d, paragraph 2 of the customs code, the summary declaration shall be made using a data processing technique allowing for data to be exchanged electronically with a view to establishing customs controls on the basis of risk assessment using automated data processing techniques, as required by article 13 of the code.


Currently, 89% of goods transported along the Neum corridor have the status of goods in free circulation on the territory of Croatia. They move through the corridor accompanied by the paper document equivalent of the T2L as referred to in article 317, paragraph 2 of regulation (EEC) No. 2454/92.


The Croatian customs authorities establish the identity of the vehicles and the nature of the goods, by checking the accompanying commercial documents, before the vehicles and goods in question leave temporarily the Croatian customs territory. If need be, the customs authorities also perform controls and verifications when the goods re-enter the territory after having travelled along the Neum corridor. Customs controls are due to be reinforced when Croatia accedes to the European Union.


The application of European Union customs legislation from the date of accession implies that customs formalities, risk analysis and controls, for the purposes of safety and security, as well as the transmission and exchange of relevant electronic data be performed. This would mean significant investment and considerable effort in order to guarantee the availability of an appropriate IT framework. Given the specificities of the Neum


By virtue of article 43 of the act concerning the conditions of accession, it is appropriate that the Council adopts a special act to lay down the conditions under which it is possible to derogate from obligations relating to the establishment of entry/exit summary declarations in the event of goods transiting along the Neum corridor.

In accordance with the European Union common position on that matter[4], the derogations from the submission of entry and exit summary declarations shall apply under the following conditions:


  • the goods have Community status,
  • the goods are accompanied by commercial (invoice or transport) documents, which should contain at least the set of data required in Article 317(2) CCIP as well as the total value of the goods,
  • the total value of the goods transported by a vehicle shall not exceed EUR 10 000,
  • the document in question shall be endorsed by the customs authorities of Croatia upon exit of the goods with official markings (signature, stamps and date and time of exit),
  • when deemed necessary, proper sealing of consignments or means of transport is performed at exit from Croatia,
  • upon re-entry into the territory of Croatia, the customs authorities shall check the documents, the time spent for crossing the corridor, the seals (if any) and the goods (where appropriate).


This Regulation lays down the rules under which:

a) the requirement for an exit summary declaration is waived for Union goods leaving the territory of Croatia to be moved across the Neum corridor;

b) the requirement for an entry summary declaration is waived for Union goods when they re-enter the territory of Croatia after having moved across the Neum corridor.



Irina Movileanu
International Development Manager

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         Proposal for a Council Regulation concerning the waiver from the requirement to submit ENS and EXS

         for Union goods moved through the Neum corridor.