III.4.1.6. Obligations of the scheme holder and review of the reference amount

Article 74, paragraphs 5 and 6, of Appendix I to the Convention

The scheme holder must ensure that the amount payable or likely to be payable does not exceed the reference amount.

Articles 156 and 157 of the AE

The reference amount is controlled by the systems (GUM and NCTS) for each common/Union transit operation at the time the goods are placed under the common/Union transit procedure.

In the case of a business continuity procedure, the competent authorities will specify the control methods in the authorization. They may consider the proposals of the head of the regime in this regard. In any case, the control method will allow the holder of the regime to determine whether the transit operation to be requested will exceed the reference amount.

In this regard, the competent authorities may specifically require the holder of the procedure to keep a receipt for each transit declaration submitted under the business continuity procedure and for the amount of customs duties and other charges, whether calculated or estimated. The holder of the procedure may, in particular, check whether the reference amount is exceeded by deducting from it the amount of each transit operation at the time the goods are released for transit. It will then add that amount to the reference amount when it receives information that the transit operation has been completed. The holder of the regime may assume that the operation has been completed on the date on which the goods must be presented at the customs office of destination. The holder must rectify his accounts retrospectively if he is informed that the procedure has not been completed or has ended after the deadline established by the customs office of departure.

In cases where the regime holder determines that the reference amount could be exceeded, he must take measures regarding the authorization and, if necessary, regarding future transit operations.

The authorization may be revoked if the holder of the procedure fails to inform the customs office that the reference amount has been exceeded during the business continuity procedure.