Article 1

Regulation (EEC) No 2454/93 is amended as follows:

1. 1..

   Article 314 is amended as follows:

   1. (a)

      Paragraph 1 is replaced by the following:

      ‘1.

      Where goods are not deemed to be Community goods within the meaning of Article 313, their Community status may be established in accordance with Article 314c(1) only if they fulfil the conditions laid down in any of the following points:

      (a)

      the goods have been moved from one point to another within the customs territory of the Community and temporarily leave that territory without crossing the territory of a third country;

      (b)

      the goods have been moved from one point within the customs territory of the Community, through the territory of a third country, to another point within the customs territory of the Community, and carried under cover of a single transport document issued in a Member State;

      (c)

      the goods have been moved from one point within the customs territory of the Community through the territory of a third country, where they were transhipped into a means of transport other than that onto which they were initially loaded, to another point within the customs territory of the Community, and a new transport document covering carriage from the third country has been issued and is presented accompanied by a copy of the original document covering carriage from the one point to the other within the customs territory of the Community.’

   2. (b)

      The following paragraph 2a is inserted:

      ‘2a.

      Where goods have been moved as referred to in paragraph 1(c), the customs authorities competent at the point of re-entry of the goods into the customs territory of the Community shall carry out post-clearance checks to determine the accuracy of the information entered in the copy of the original transport document in compliance with the requirements of administrative cooperation between Member States laid down in Article 314a.’

2. 2..

   In Annex 37a, Title II.B, under the heading ‘Kind of packages (Box 31)’ the text ‘Type/Length a2’ is replaced by the text ‘Type/Length an2’.

3. 3..

   Annex 48 is replaced by the text set out in Annex I to this Regulation.

4. 4..

   Annex 49 is replaced by the text set out in Annex II to this Regulation.

5. 5..

   Annex 50 is replaced by the text set out in Annex III to this Regulation.

6. 6..

   In Annex 51, in box 7, the text ‘Croatia’, is inserted between the text ‘European Community’, and ‘Iceland’.

7. 7..

   In Annex 51a, in box 6, the text ‘Croatia’, is inserted between the text ‘European Community’, and ‘Iceland’.