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11.12.2012 Official
Journal
of
the
European
Union L
337/37
COMMISSION IMPLEMENTING REGULATION (EU) No 1180/2012
of 10 December 2012
amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council
Regulation (EEC) No 2913/92 establishing the Community Customs Code
THE EUROPEAN COMMISSION,
(4) The
measures
provided
for
in
this
Regulation
are
in
accordance with the opinion of the Customs Code
Having regard to the Treaty on the Functioning of the European
Committee,
Union,
HAS ADOPTED THIS REGULATION:
Having regard to Council Regulation (EEC) No 2913/92 of
12 October 1992 establishing the Community Customs
Article 1
Code ( 1 ) (‘the Code’), and in particular Article 247 thereof,
Regulation (EEC) No 2454/93 is amended as follows:
Whereas:
(1) Annex 48 is replaced by the text set out in Annex I to this
(1) The
Republic
of
Turkey
acceded
to
the
Convention
of
Regulation;
20 May 1987 between the European Economic
Community, the Republic of Austria, the Republic of
(2) Annex 49 is replaced by the text set out in Annex II to this
Finland, the Republic of Iceland, the Kingdom of
Regulation;
Norway, the Kingdom of Sweden and the Swiss Confed
eration, on a common transit procedure (‘the Conven
(3) Annex 50 is replaced by the text set out in Annex III to this
tion’) as a contracting party on 1 December 2012. By
Regulation;
Decision No 4/2012 of the EU-EFTA Joint Committee on
common transit of 26 June 2012 ( 2 ) the Convention was
(4) in Annex 51, in box 7, the text ‘Turkey,’ is inserted between
amended in order to adapt the guarantee documents for
the text ‘Switzerland,’ and ‘Andorra’;
common transit in view of Turkey’s accession to the
Convention. The corresponding guarantee documents
(5) in Annex 51a, in box 6, the text ‘Turkey,’ is inserted
for Community transit provided for in Commission
between the text ‘Switzerland,’ and ‘Andorra’.
Regulation (EEC) No 2454/93 ( 3 ) should be adapted
accordingly.
Article 2
(2) Since
it
has
been
a
requirement
under
Decision
No This Regulation shall enter into force on the twentieth day
4/2012 to use the guarantee documents adapted to the
following that of its publication in the Official Journal of the
accession of Turkey since 1 December 2012, the
European Union.
corresponding guarantee documents required by Regu
lation (EEC) No 2454/93 should also be adapted with
It shall apply from 1 December 2012.
effect from that date. However, rules should be laid down
in order to allow the use of guarantee documents in
However, economic operators may, until 30 November 2013,
compliance with the specimen applicable prior to
use the specimen form laid down in Annex 48, 49, 50, 51 or
1 December 2012 for a transitional period, subject to
51a to Regulation (EEC) No 2454/93 as amended by
the necessary adaptations.
Commission Implementing Regulation (EU) No 1159/2012 ( 4 ),
subject to the necessary geographical adaptations and adap
(3) Regulation
(EEC)
No
2454/93
should
therefore
be tations concerning the address for service or the authorised
amended accordingly.
agent.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 10 December 2012.
For the Commission
The President
José Manuel BARROSO
( 1 ) OJ L 302, 19.10.1992, p. 1.
( 2 ) OJ L 297, 26.10.2012, p. 34.
( 3 ) OJ L 253, 11.10.1993, p. 1.
( 4 ) OJ L 336, 8.12.2012, p. 1.

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L 337/38
EN
Official Journal of the European Union
11.12.2012
ANNEX I
‘ANNEX 48
COMMON/COMMUNITY TRANSIT PROCEDURE
COMPREHENSIVE GUARANTEE
I. Undertaking by the guarantor
1. The undersigned ( 1 ) ....................................................................................................................................................................................
resident at ( 2 ) ..............................................................................................................................................................................................
hereby jointly and severally guarantees, at the office of guarantee of ........................................................................................
up to a maximum amount of
.........................................................................................................................................................................................................................
being 100/50/30 % ( 3 ) of the reference amount, in favour of the European Union
(comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the
Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French
Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand
Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the
Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of
Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland)
and of the Republic of Croatia, the Republic of Iceland, the Kingdom of Norway, the Swiss Confederation, the
Republic of Turkey, the Principality of Andorra and the Republic of San Marino, ( 4 )
any amount of principal, further liabilities, expenses and incidentals — but not fines — for which the principal ( 5 ),
......................................................................................................................................................................................................... may be
or become liable to the abovementioned countries for debt in the form of duty and other charges applicable to the
goods placed under the Community or common transit procedure.
2. The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries
referred to in paragraph 1 and without being able to defer payment beyond a period of 30 days from the date of
application the sums requested up to the limit of the abovementioned maximum amount, unless he or she or any
other person concerned establishes before the expiry of that period, to the satisfaction of the competent authorities,
that the operation has ended.
At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond
a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the
requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be
so calculated that the amount is equivalent to what would be charged under similar circumstances on the money
market or financial market in the country concerned.
This amount may not be reduced by any sums already paid under the terms of this undertaking unless the under
signed is called upon to pay a debt arising during a Community or common transit operation commenced before the
preceding demand for payment was received or within 30 days thereafter.
3. This undertaking shall be valid from the day of its acceptance by the office of guarantee. The undersigned shall remain
liable for payment of any debt arising during any Community or common transit operations covered by this under
taking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for
payment is made after that date.
4. For the purpose of this undertaking the undersigned gives his or her address for service ( 6 ) in each of the other
countries referred to in paragraph 1 as:
Country
Surname and forenames, or name of firm, and full address
........................................................ ............................................................................................................................................................
........................................................ ............................................................................................................................................................
........................................................ ............................................................................................................................................................
........................................................ ............................................................................................................................................................
........................................................ ............................................................................................................................................................
........................................................ ............................................................................................................................................................

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EN
11.12.2012 Official
Journal
of
the
European
Union L
337/39
The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this
undertaking addressed to or effected in writing at one of his or her addresses for service shall be accepted as duly
delivered to him or her.
The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.
The undersigned undertakes not to change his or her addresses for service or, if he or she has to change one or more
of those addresses, to inform the office of guarantee in advance.
Done at ................................................................................................, on ................................................................................................
........................................................................................................................
(Signature) ( 7 )
II. Acceptance by the office of guarantee
Office of guarantee
.........................................................................................................................................................................................................................
Guarantor’s undertaking accepted on
.........................................................................................................................................................................................................................
........................................................................................................................
(Stamp and signature)
___________
( 1 ) Surname and forenames, or name of firm.
( 2 ) Full address.
( 3 ) Delete what does not apply.
( 4 ) Delete the name of the Contracting Party or Parties or States (Andorra or San Marino) whose territory is not transited.
The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Community transit
operations.
( 5 ) Surname and forename, or name of firm and full address of the principal.
( 6 ) If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country,
an agent authorised to receive any communications addressed to him and the acknowledgement in the second
subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The
courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have
jurisdiction in disputes concerning this guarantee.
( 7 ) The signature must be preceded by the following in the signatory’s own handwriting: “Guarantee for the amount of
............................................ ” with the amount written out in full.’

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L 337/40
EN
Official Journal of the European Union
11.12.2012
ANNEX II
‘ANNEX 49
COMMON/COMMUNITY TRANSIT PROCEDURE
INDIVIDUAL GUARANTEE
I. Undertaking by the guarantor
1. The undersigned ( 1 ) ....................................................................................................................................................................................
resident at ( 2 ) ..............................................................................................................................................................................................
hereby jointly and severally guarantees, at the office of guarantee of ........................................................................................
up to a maximum amount of
.........................................................................................................................................................................................................................
in favour of the European Union
(comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the
Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French
Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand
Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the
Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of
Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland)
and the Republic of Croatia, the Republic of Iceland, the Kingdom of Norway, the Swiss Confederation, the Republic
of Turkey, the Principality of Andorra and the Republic of San Marino ( 3 ), any amount of principal, further liabilities,
expenses and incidentals — but not fines — for which the
principal ( 4 ), .................................................................................................................................................................................................
may be or become liable to the abovementioned countries for debt in the form of duty and other charges applicable to
the goods described below placed under the Community or common transit procedure from the office of departure
of ....................................................................................................................................................................................................................
.........................................................................................................................................................................................................................
to the office of destination of ...............................................................................................................................................................
.........................................................................................................................................................................................................................
Goods description:
.........................................................................................................................................................................................................................
2. The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries
referred to in paragraph 1 and without being able to defer payment beyond a period of 30 days from the date of
application the sums requested unless he or she or any other person concerned establishes before the expiry of that
period, to the satisfaction of the competent authorities, that the operation has ended.
At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond
a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the
requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be
so calculated that the amount is equivalent to what would be charged under similar circumstances on the money
market or financial market in the country concerned.
3. This undertaking shall be valid from the day of its acceptance by the office of guarantee. The undersigned shall remain
liable for payment of any debt arising during the Community or common transit operation covered by this under
taking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for
payment is made after that date.

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EN
11.12.2012 Official
Journal
of
the
European
Union L
337/41
4. For the purpose of this undertaking the undersigned gives his or her address for service ( 5 ) in each of the other
countries referred to in paragraph 1 as:
Country
Surname and forenames, or name of firm, and full address
.......................................................................................................... ..........................................................................................................
.......................................................................................................... ..........................................................................................................
.......................................................................................................... ..........................................................................................................
.......................................................................................................... ..........................................................................................................
.......................................................................................................... ..........................................................................................................
.......................................................................................................... ..........................................................................................................
The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this
undertaking addressed to or effected in writing at one of his or her addresses for service shall be accepted as duly
delivered to him or her.
The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.
The undersigned undertakes not to change his or her addresses for service or, if he or she has to change one or more
of those addresses, to inform the office of guarantee in advance.
Done at ................................................................................................, on ................................................................................................
........................................................................................................................
(Signature) ( 6 )
II. Acceptance by the office of guarantee
Office of guarantee
.........................................................................................................................................................................................................................
Guarantor’s undertaking accepted on ................................................................................................. to cover the Community/
common transit operation effected under transit declaration No .......................................... of .......................................... ( 7 )
........................................................................................................................
(Stamp and signature)
___________
( 1 ) Surname and forenames, or name of firm.
( 2 ) Full address.
( 3 ) Delete the name of the Contracting Party or Parties or States (Andorra or San Marino) whose territory is not transited.
The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Community transit
operations.
( 4 ) Surname and forename, or name of firm and full address of the principal.
( 5 ) If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country,
an agent authorised to receive any communications addressed to him and the acknowledgement in the second
subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The
courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have
jurisdiction in disputes concerning this guarantee.
( 6 ) The person signing the document must enter the following by hand before his or her signature: “Guarantee for the
amount of ...............................”, the amount being written out in letters.
( 7 ) To be completed by the office of departure.’

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L 337/42
EN
Official Journal of the European Union
11.12.2012
ANNEX III
‘ANNEX 50
COMMON/COMMUNITY TRANSIT PROCEDURE
INDIVIDUAL GUARANTEE IN THE FORM OF VOUCHERS
I. Undertaking by the guarantor
1. The undersigned ( 1 ) ....................................................................................................................................................................................
resident at ( 2 ) ..............................................................................................................................................................................................
hereby jointly and severally guarantees, at the office of guarantee of ........................................................................................
in favour of the European Union
(comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the
Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French
Republic, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand
Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the
Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of
Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland)
and of the Republic of Croatia, the Republic of Iceland, the Kingdom of Norway, the Swiss Confederation, the
Republic of Turkey, the Principality of Andorra and the Republic of San Marino ( 3 ),
any amount of principal, further liabilities, expenses and incidentals — but not fines — for which a principal may be
or become liable to the above mentioned States for debt in the form of duty and other charges applicable to the goods
placed under the Community or common transit procedure, in respect of which the undersigned has undertaken to
issue individual guarantee vouchers up to a maximum of EUR 7 000 per voucher.
2. The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries
referred to in paragraph 1 and without being able to defer payment beyond a period of 30 days from the date of
application the sums requested, up to EUR 7 000 per individual guarantee voucher, unless he or she or any other
person concerned establishes before the expiry of that period, to the satisfaction of the competent authorities, that the
operation has ended.
At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond
a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the
requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be
so calculated that the amount is equivalent to what would be charged under similar circumstances on the money
market or financial market in the country concerned.
3. This undertaking shall be valid from the day of its acceptance by the office of guarantee. The undersigned shall remain
liable for payment of any debt arising during any Community or common transit operations covered by this under
taking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for
payment is made after that date.
4. For the purpose of this undertaking the undersigned gives his or her address for service ( 4 ) in each of the other
countries referred to in paragraph 1 as:
Country
Surname and forenames, or name of firm, and full address
.......................................................................................................... ..........................................................................................................
.......................................................................................................... ..........................................................................................................
.......................................................................................................... ..........................................................................................................
.......................................................................................................... ..........................................................................................................
..........................................................................................................
The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this
undertaking addressed to or effected in writing at one of his or her addresses for service shall be accepted as duly
delivered to him or her.
The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.
The undersigned undertakes not to change his or her addresses for service or, if he or she has to change one or more
of those addresses, to inform the office of guarantee in advance.

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EN
11.12.2012 Official
Journal
of
the
European
Union L
337/43
Done at ................................................................................................, on ................................................................................................
........................................................................................................................
(Signature) ( 5 )
II. Acceptance by the office of guarantee
Office of guarantee
.........................................................................................................................................................................................................................
Guarantor’s undertaking accepted on
.........................................................................................................................................................................................................................
........................................................................................................................
(Stamp and signature)
___________
( 1 ) Surname and forenames, or name of firm.
( 2 ) Full address.
( 3 ) Only for Community transit operations.
( 4 ) If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country,
an agent authorised to receive any communications addressed to him and the acknowledgement in the second
subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The
courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have
jurisdiction in disputes concerning this guarantee.
( 5 ) The signature must be preceded by the following in the signatory’s own handwriting: “Guarantee”.’

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