III. Movements under a single transport contract in accordance with CCIP Article 793 (2) (b) STC process


Under the single transport contract (STC) facilitation, the customs office of exit is not the customs office supervising the airport [place] from here the goods physically leave the customs territory in the Community, but - at the request of the exporter/declarant or his representative - the office where the goods are taken over by the carrier for movement out of the EU under a single transport contract. The goods must be taken out of the EU by air, sea, rail or post. Except for the deadlines, the procedure applies in the same way irrespective of whether the goods are taken out of the EU by air, sea, rail or post. It does not apply where the goods are taken out of the EU by road. In the scenarios, the goods are taken out of the EU by air and by rail.

Under this facilitation, it may happen that the customs office of exit, i.e. the office where the goods are taken over by the carrier for movement out of the EU under a single transport contract, is also the office at which the export declaration is lodged. This is scenario 12A. Scenario 12B describes the situation where the customs office of exit i.e.
the office where the goods are taken over by the carrier for movement out of the EU under a single transport contract, is different from the customs office at which the export declaration is lodged.

Scenario 12 A
The export declaration is lodged at a customs office which is also the customs office supervising the place where the goods are taken over by the carrierfor transport out of the EU under a single transport contract.

Example:
The goods are taken over by the carrier at Vienna airport, Austria, and subsequently flown to Frankfurt, Germany. From Frankfurt they leave the EU by air, on a direct flight to New York, USA. The entire movement from Vienna to New York is covered by a single transport contract. The export declaration is lodged in Vienna and the office of exit is, upon request of the exporter/declarant or his representative, the same office.

12A.1 The export declaration must be lodged at the office of export (Vienna) at least 30 minutes prior to departure from an airport in the EU. Departure must be read as departure out of the EU. The export declaration must be lodged, to the customs office of export
(Vienna), not later than 30 minutes prior to departure of the aircraft from Frankfurt. However, as it is the office of export (Vienna) which is responsible for risk analysis, including risk analysis for safety/security purposes, the export declaration must be lodged in accordance with the existing national or local arrangements and procedures for the export declaration at the place of export i.e. in Vienna. The goods cannot be removed from the place where they must be available for control by the office of export until that office grants release. As the deadline, in this case, is 30 minutes before the goods are loaded onto the aircraft on which they are to leave the customs territory of the Community i.e. in Frankfurt, the deadline will therefore invariably automatically be met simply by compliance with the export procedure.

12A.2 The customs office of export (Vienna) will issue a registration number (MRN) 1 upon acceptance of the declaration, perform risk analysis and release the goods following possible verification. The exporter/declarant, or his representative, must advise the office of export that the goods are to be taken over under a single transport contract and request that the office of exit formalities are completed by the office of export. The office of export may require evidence of the single transport contract.

12A.3 The customs office of export (Vienna), is now also, for the purposes of the export procedure, the customs office of exit and certifies the exit of the goods on the basis of the assumption that exit is 'guaranteed' by the single contract. The certificate of exit
[export notification] required by other authorities, e.g. VAT, is issued immediately to the exporter by the office of export in Vienna when it releases the goods.

12A.4 In order for the customs office of Frankfurt, which is the office of physical exit (different from the customs office of export/exit which is Vienna) to know that the goods can be loaded for transport out of the EU, evidence that the goods have been released for export and that the exit formalities have already been completed must be available. The carrier must therefore make available on request to the customs office at the actual point of exit one of the following:

- the MRN of the export declaration; or
- a copy of the single transport contract or export declaration; or
- the unique consignment reference number or the transport document reference number
together with the number of packages and, if containerized, the equipment identification
number: or
- information concerning the single transport contract or the transport of the goods out of
the customs territory of the Community contained in the processing system of the person
taking over the goods or another processing system.

12A.5 The customs office of physical exit (Frankfurt) will control the physical exit of the goods.





Scenario 12B
The export declaration is lodged at a customs office of export which is different from the office of exit (i.e. the place where the goods are taken over by the carrier for transport out of the EU under a single transport contract).

Example 1: The export declaration is lodged to the customs office at Györ, Hungary. The goods are taken over by the carrier at Vienna airport and subsequently flown to Frankfurt. From Frankfurt they leave the EU by air, on a direct flight to New York. The
entire movement from Vienna to New York is covered by a single transport contract. The office of exit is, upon request of the exporter/declarant or his representative, Vienna.

12B.1 The export declaration must be lodged at Györ, Hungary, at least 30 minutes prior to departure from an airport in the EU. Departure must be read as departure out of the EU. The export declaration must be lodged therefore, at the customs office of export in Gyor,not later than 30 minutes prior to departure of the aircraft from Frankfurt. However, as it is the office of export which is responsible for risk analysis, including risk analysis for safety/security purposes, the export declaration must be lodged in accordance with the existing national or local arrangements and procedures for the export declaration at the place of export. The goods cannot be removed from the place where they must be available for control by the office of export until that office grants release. As the deadline, in this case, is 30 minutes before the goods are loaded onto the aircraft on which they are to leave the customs territory of the Community, i.e. from Frankfurt, the deadline will invariably automatically be met simply by compliance with the export procedure at the customs office of export.

12B.2 The customs office of export (Györ, Hungary) issues an MRN upon acceptance of the declaration, performs risk analysis and, following possible verification, releases the goods by issuing an EAD (export accompanying document) to the declarant. Where
authorised, the declarant may print the EAD from his/her computerized system. On release of the goods, the customs office of export transmits the necessary particulars of the export movement to the declared customs office of exit (Vienna) using the “Anticipated export record” message.

12B.3 The EAD is to be presented at the customs office of exit (Vienna). Alternatively, the customs authorities may require notification of the arrival of the goods at the customs office of exit to be communicated to them electronically. The notification must contain
the MRN. In this case it is not necessary for the export accompanying document to be physically presented to the customs authorities.
At the same time, the exporter/declarant, or his representative, must advise the office of exit in Vienna that the goods are to be taken over under a single transport contract and request that the office of exit formalities are completed there. The office of exit in Vienna
may require evidence of the single transport contract as it is this office that must satisfy itself that the STC exists, not the office of export in Gyor.

12B.4 The customs office of exit in Vienna will satisfy itself that the goods presented correspond to those declared and certify the exit of the goods on the basis of the assumption that exit is 'guaranteed' by the single transport contract. It will forward an “Exit results” message to the customs office of export in Gyor at the latest on the working day following the day the goods left the customs office in Vienna. In cases justified by special circumstances the customs office of exit may forward that message at a later date. 4.5 to 4.9 also apply.

12B.5 In order for the customs office of Frankfurt, which is the office of physical exit (different from the customs of exit which is Vienna) to know that the goods can be loaded for transport out of the EU, evidence that the goods have been released for export and
that the exit formalities have already been completed must be available. The carrier must therefore make available on request to the customs office at the actual point of exit one of the following:

- the MRN of the export declaration; or
- a copy of the single transport contract or export declaration; or
- the unique consignment reference number or the transport document reference number
together with the number of packages and, if containerized, the equipment
identification number; or
- information concerning the single transport contract or the transport of the goods out of
the customs territory of the Community contained in the processing system of the
person taking over the goods or another processing system.

12B.6 The customs office of physical exit (Frankfurt) will control the physical exit of the
goods.

zie : pag 15 http://ec.europa.eu/ecip/documents/p...enarios_en.pdf