{
  "url": "https://openlegislation.uk/eu-regulation-1996-482/annex-IV",
  "json_url": "https://openlegislation.uk/eu-regulation-1996-482/annex-IV.json",
  "legislation": "eur/1996/482",
  "legislation_title": "Commission Regulation (EC) No 482/96 of 19 March 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1996-482",
  "path": "annex/IV",
  "kind": "annex",
  "number": "IV",
  "heading": null,
  "text": "ANNEX 44\nNOTES\n(to be added to the booklet containing the T2M forms)\nI.\nGeneral considerations\n1.\nThe purpose of a T2M form is to prove the Community status, upon entry into Community customs territory, of a catch made by a Community fishing vessel outside the territorial waters of a country or territory not forming part of Community customs territory and/or of goods obtained from such catches by processing carried out on board the Community fishing vessel which made the catch, another Community fishing vessel, or a Community factory ship.\n2.\nThe Community fishing vessel is a vessel which is registered and listed in a part of a Member State's territory forming part of Community customs territory, flies the flag of a Member State, makes the catch and may process it on board. The Community factory ship is a vessel, similarly registered or listed, which processes only transhipped catches.\n3.\nThis booklet contains 10 forms, each consisting of an original and a copy. The copies must not be separated from the booklet.\n4.\nThe booklet must be produced whenever the customs authorities so require.\n5.\nIt must be returned to the customs authorities by which it was issued when the vessel for which it was issued ceases to fulfil the conditions laid down, when all the forms contained in the booklet have been used or when the period of validity of the booklet expires.\nII.\nAuthentication of T2M forms\n6.\nThe forms must be completed in typescript or legibly by hand; if the latter, in ink and in printed characters. No erasures or alterations may be made. Amendments must be made by striking out the incorrect particulars and adding those required where appropriate. Any such amendments must be initialled by the person who signed the declaration containing them.\n7.\nBoxes 1 to 3 of the form must be completed by the person indicated, in the language in which the form is printed. Boxes 4 to 12 of the form must be completed in one of the official Community languages.\n8.\nThe validity of the T2M forms contained in a booklet is guaranteed by the persence, in box A of both originals and copies, of an endorsement by the authority responsible for registering the Community fishing vessel for which the booklet was issued. The booklet is valid for two years from the date shown on page 2 of its cover.\nIII.\nUse of T2M forms\n9.\nThe master of the Community fishing vessel must complete boxes 4, 5 and/or boxes 6, 7, 8 and complete and sign the declaration in box 9, of the original and the copy of a T2M form whenever:\na catch and/or the goods resulting from on-board processing of a catch are landed either in a port in Community customs territory, or in another part from which they will leave for that territory,\nthe catch and/or goods are transhipped onto another Community fishing vessel, a Community factory ship — where the catch undergoes on-board processing — or any other vessel which transports the catch and/or goods without processing them, either directly to a port within Community customs territory or to a port not in Community customs territory from where they will leave for that territory. In this case the master of the Community fishing vessel and the master of the vessel onto which the catch and/or goods are transhipped must complete and sign box 10 of the original and the copy.\n10.\nWhere appropriate, the master of the vessel onto which a Community fishing vessel's catch has been transhipped to undergo on-board processing must complete boxes 6, 7 and 8, and complete and sign the declaration in box 11 of the original whenever:\ngoods resutling from on-board processing are landed either in a port in Community customs territory, or in a port not in Community customs territory from which they will leave for that territory,\nthe goods are transhipped onto any other vessel which transports them without processing, either directly to a port in Community customs territory or to a port not in Communitry customs territory from where they will leave for that territory. In this case, the master of the processing vessel and the master of the vessel onto which the goods are transhipped must complete and sign box 12 of the original.\n11.\nWhere catch or goods have gone to a country or territory not forming part of Community customs territory before being shipped to Community customs territory, box 13 of the form must be completed and signed by the customs authorities of the country or territory. If a part of the catch or goods does not go to Community customs territory, the name, kind, gross mass and treatment or use assigned to the consignments concerned must be entered in the “Remarks” box of the form.\n12.\nWhenever catch and/or goods are transhipped for carriage to Community customs territory, they must be accompanied by the original of a T2M form.\nIV.\nUse of “ Extracts” of T2M forms\nWhere catch and/or goods have been transported to a country or territory not forming part of Community customs territory for later reconsignment to that territory in split consignments:\n13.\nA number of original T2M forms equal to the number of split consignments must be taken from the booklet issued to the fishing vessel which made the catch and/or processed it into goods, and clearly marked with the word “Extract” and particulars of the T2M form for the initial consignment. This information must also be entered in the copies of the “Extracts” which must remain in the booklet.\n14.\nFor each split consignment:\nboxes 4, 5 and/or 6, 7, 8 of the T2M “Extract” form must be completed, stating the quantities of catch and/or goods consigned,\nbox 13 of the original of the “Extract” form must be completed, endorsed and signed by the customs authorities of the country or territory concerned,\nthe number and kind of packages, the gross mass, the treatment or use assigned to the consignment and the number and date of the “Extract” form must be entered in the “Remarks” box of the initial T2M form,\nthe “Extract” form must accompany the consignment of catch and/or goods.\n15.\nWhen all the catch and/or goods covered by the initial T2M form have been shipped to Community customs territory, box 13 of the form must be completed, endorsed and signed by the customs authorities of the country or territory concerned. This form must be sent to the office which issued the T2M booklet. If a part of the catch or goods does not go to Community customs territory, the name, kind and gross mass of the consignments concerned, and the treatment or use assigned, must be entered in the “Remarks” box on the form.\nV.\nDischarge of T2M forms\n16.\nAll original T2M forms (initial or “Extract”) must be presented to the customs office where the catch or goods to which it refers have been brought into Community customs territory. However, where such catch or goods are brought into Comunity customs territory under a transit procedure and the corresponding operation began outside that territory, the T2M forms must be presented to the customs office of destination for that procedure.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1996/482/annex/IV",
    "retrieved_at": "2026-11-01T14:59:18.263582+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}