Community Customs Code: external transit procedure

The Commission's amended proposal incorporated 5 of the 7 amendments adopted by the European Parliament to the extent that they complied with the objectives laid down by the Commission in its Action Plan for transit in Europe. The amendments rejected concerned: - Art. 92 of the code and the definition of discharge; - Art. 97(2) of the code and the option for Member States to allow the use of simplified procedures for transit operations carried out within a single Member State or under bilateral or multilateral agreements. The Commission could not accept such an amendment, which would indirectly allow Member States to waive the basic guarantee rules for single-country transit operations.�