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Traffic Manual

VIII.2.4.6. Calculation of the amount of debt

This calculation will depend on:

  • the nature of the rights and other encumbrances constituting the debt, which in turn will depend on the transit regime in question; and
  • of any other tax elements that must be taken into account.

The duties or other charges will differ depending on the transit regime used and the conditions that give rise to the debt (the place where the debt originated). The following situations may arise (excluding preferential import regimes):

Common transit

Situation 1:

Common transit operation concerning goods in free circulation in a Contracting Party (86)

Example 1A:

T2 procedure and delivery within the territory of the Union [Union – Switzerland – Union] (87) (Article 2(3) of the Convention)

  • If the events giving rise to a debt have occurred in the Union: no duties are owed (as they are Union goods); Other taxes may be due depending on the national tax rules applicable to the goods;
  • If the debt originates in Switzerland: The debt is collected in Switzerland (duties and other charges).

Example 1B:

T2 procedure and export ÇUnion – NorwayÇ

  • If the events giving rise to a debt have occurred in the Union: No duties are owed (as they are Union goods, so there is no change in their status); Other taxes may be due depending on the national tax rules applicable to the goods; The previous export regime and related measures must be declared invalid;
  • If the debt is incurred in Norway: The debt is collected in Norway (duties and other charges).

Article 148, paragraph 5, of the AD
Article 340 of the AE

Example 1C:

Procedure T1 and export of goods subject to certain export measures (88) ÇUnion – SwitzerlandÇ (Article 2, paragraph 2, of the Convention)

  • If the events giving rise to a debt have occurred in the Union: no duties are owed (as they are Union goods); Other taxes may be due depending on the national tax rules applicable to the goods; The previous export regime and related measures must be declared invalid;
  • If the debt originates in Switzerland: The debt is collected in Switzerland (duties and other charges).

Situation 2:

Common transit operation concerning goods from third countries or other Contracting Parties (89)

  • rights and other liens are owed in the country where the debt originates.

Transit of the Union or common

Article 226, section 1, of the CAU

Situation 1:

External Union transit operation under the T1 procedure concerning non-Union goods

  • Customs duties (customs debt) and other charges are payable in the Member State where the debt arose or is deemed to have arisen.

Article 227 of the CAU

Situation 2:

Internal transit regime of the Union T2

This is an internal Union transit operation under the T2 procedure between two points in the Union, via a third country that is not a common transit country. Such an operation serves to preserve the Union character of the goods, without suspending any duties or other charges for the Union or its Member States.

  • No rights are owed in the Union; However, other taxes may be due depending on the national tax rules applicable to the goods.

Article 227 of the CAU
Article 1, paragraph 35 of the AD

Situation 3:

Internal transit regime of the Union T2F

  • No duties (customs debt) are payable, but other duties are due in the Member State where the debt arose.

The tax elements to be taken into account will be those corresponding to the goods listed in the transit declaration and will be imposed at the rates in force at the time the debt was incurred and in the country of origin of the debt. These elements will be calculated from the data contained in the declaration and other information or documents provided, for example, by the authorities concerned and the holder of the scheme.

(86) Goods shall be considered to be released for free circulation in the Contracting Party initiating a common transit operation and, when they arrive in another Contracting Party, they shall be considered T2 goods (i.e. Union goods moving under the T2 common transit procedure).

(87) This is also an internal Union transit procedure T2, as provided for in Article 227(2)(a) of the UCC and Article 293 of the EE.

(88) This situation refers to Article 226(2) of the UCC and Article 189 of the AD which cover goods subject to certain export conditions.

(89) As regards the Union: ‘non-Union goods’ which are subject to a T1 common transit procedure (Article 226(1) of the UCC).