Transiidi Käsiraamat (TIR-Protseduur)

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Transiidi Käsiraamat (TIR-Protseduur) EUROOPA KOMISJON MAKSUNDUSE JA TOLLILIIDU PEADIREKTORAAT Tollipoliitika, õigusaktid, tariifid Tollialased õigusaktid Brüssel, 27.4.2016 TAXUD/A2/TRA/003/2016-ET Töödokument TRANSIIDI KÄSIRAAMAT Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË [email protected] Eessõna Euroopa transiidi tegevuskavas1 kutsuti üles koostama käsiraamatut, mis sisaldab ühise ja liidu transiidiprotseduuri üksikasjalikku kirjeldust ning selgitab nii reguleerijate kui ka ettevõtjate rolli. Käsiraamat on abivahend, mis aitab mõista, kuidas transiidiprotseduur toimib ning mis ülesanded on selles osalejatel. See aitab ka paremini tagada transiidieeskirjade ühtset kohaldamist ning kõigi ettevõtjate võrdset kohtlemist. Käesolev tekst on käsiraamatu konsolideeritud versioon, mis sisaldab eri ajakohastusi alates käsiraamatu esmakordsest avaldamisest 2004. aasta mais ja on viidud vastavusse 1. maist 2016 kohaldatava liidu tolliseadustikuga. Käsiraamat jaguneb üheksaks osaks: „Sissejuhatus“; „Kauba staatus“; „Tagatised“; „Transiidi tavaprotseduur NCTS (uus arvutipõhine transiidisüsteem)“; „Talitluspidevuse protseduur“; „Lihtsustused“; „Transiitveo lõpetamine ja päringuprotseduur“; „Võlg ja selle sissenõudmine“ ning „TIR-protseduur“. Käsiraamatut uuendatakse kooskõlas muudatustega ühises ja liidu transiidisüsteemis. Tuleb rõhutada, et käsiraamat ei kujuta endast õiguslikult siduvat akti, vaid see on selgitava iseloomuga dokument. Sellele vaatamata kajastab käsiraamat transiidieeskirjade tõlgendust, mis on ühine kõigile tolliasutustele, kes ühist/liidu transiidiprotseduuri kohaldavad. Transiiti käsitlevad õigusnormid ja muud tollialased õigusaktid on käesoleva käsiraamatu suhtes ülimuslikud ning lähtuda tuleb alati nendest. Konventsioonide ja Euroopa Liidu õigusaktide autentsed tekstid on avaldatud Euroopa Liidu Teatajas. Euroopa Ühenduste Kohtu otsuste autentsed tekstid on avaldatud Euroopa Kohtu ja Esimese Astme Kohtu lahendite kogumikes. Lisaks käesolevale käsiraamatule võivad olla olemas ka siseriiklikud juhised ja selgitused. Liikmesriik võib need avaldada eraldi või lisada käesoleva käsiraamatu iga peatüki kuuendasse jaotisse. Lisateabe saamiseks pöörduge oma riigi tolliameti poole. Brüssel, 27. aprill 2016 1 KOM(97) 188 (lõplik), 30. aprill 1997. 2 Üldine sisukord Eessõna Üldine sisukord I osa: Sissejuhatus II osa: Kauba tollistaatus III osa: Tagatised IV osa: Transiidi tavaprotseduur V osa: Talitluspidevuse protseduur VI osa: Lihtsustused VII osa: Transiitveo lõpetamine ja päringuprotseduur VIII osa: Võlg ja selle sissenõudmine IX osa: TIR-protseduur Üldkasutatavate lühendite loetelu Mõistete loetelu Üldised teabeallikad 3 TRANSIIDI KÄSIRAAMAT ............................................................................................. 1 I OSA – SISSEJUHATUS ................................................................................................ 30 1. Transiidi lühiajalugu .................................................................................................. 31 2. Kauba staatus ............................................................................................................. 34 3. Ühistransiit ................................................................................................................ 34 3.1. Õigusaktid ........................................................................................................... 34 3.2. Protseduuri kirjeldus ........................................................................................... 35 4. Liidusisene transiit .................................................................................................... 36 4.1. Liidu transiit ........................................................................................................ 37 4.1.1. Õigusaktid ........................................................................................................... 37 4.1.2. Protseduuri kirjeldus ........................................................................................... 37 4.1.2.1. Liidu välistransiidiprotseduur ............................................................................. 39 4.1.2.2. Liidu sisetransiidiprotseduur ............................................................................... 39 4.1.3. Uus arvutipõhine transiidisüsteem (NCTS) ........................................................ 40 4.1.3.1. Peamised NCTSis kasutatavad andmed või sõnumid ......................................... 41 4.1.3.2. Lähtetolliasutus ................................................................................................... 42 4.1.3.3. Sihttolliasutus ...................................................................................................... 43 4.1.3.4. Vahetolliasutus .................................................................................................... 43 4.1.3.5. Vahe- või sihttolliasutuse muutmine ................................................................... 44 4.1.3.6. Lihtsustatud protseduurid: volitatud kaubasaatja ja volitatud kaubasaaja .......... 44 4.2. Muud Euroopa Liidu transiidisüsteemid ............................................................. 45 4.2.1. Sissejuhatus ......................................................................................................... 45 4.2.2. TIR-märkmike alusel toimuv rahvusvaheline kaubavedu ................................... 46 4.2.3. ATA (ajutine import) .......................................................................................... 47 4.2.3.1. Taust ja õigusaktid .............................................................................................. 47 4.2.3.2. Protseduuri kirjeldus ........................................................................................... 48 4.2.4. Reini manifest ..................................................................................................... 49 4.2.4.1. Taust ja õigusaktid .............................................................................................. 49 4.2.4.2. Protseduuri kirjeldus ........................................................................................... 49 4.2.5. NATO veod ......................................................................................................... 50 4.2.5.1. Taust ja õigusaktid .............................................................................................. 50 4.2.5.2. Protseduuri kirjeldus ........................................................................................... 50 4.2.6. Postipakid ............................................................................................................ 52 4.2.6.1. Taust ja õigusaktid .............................................................................................. 52 4.2.6.2. Protseduuri kirjeldus ........................................................................................... 53 5. Erandid (pro memoria) .............................................................................................. 55 6. Siseriiklikud erijuhised (reserveeritud) ..................................................................... 55 7. Kasutamiseks tollile .................................................................................................. 55 8. Lisad .......................................................................................................................... 55 8.1. Liidu transiiti käsitlevate õigusaktide vastuvõtmist reguleerivad eeskirjad ja põhimõtted ....................................................................................................... 56 4 8.2. Ühistransiiti käsitlevate õigusaktide vastuvõtmist reguleerivad eeskirjad ja põhimõtted ....................................................................................................... 56 II OSA – KAUBA TOLLISTAATUS ............................................................................... 61 1. Sissejuhatus ............................................................................................................... 61 2. Põhialused ja õigusaktid ............................................................................................ 61 3. Liidu kauba tollistaatuse tõend .................................................................................. 62 3.1. Regulaarliinilaevandus ........................................................................................ 63 3.1.1. Määratlus ............................................................................................................. 63 3.1.2. Regulaarlaevaliini loa andmise menetlus ............................................................ 64 3.1.3. Osaprahtimine ..................................................................................................... 67 3.1.4. Regulaarne ja mitteregulaarne vedu .................................................................... 67 4. Liidu kauba tollistaatuse tõend .................................................................................. 70 4.1. Volitatud väljastaja antud liidu kauba tollistaatuse tõend ................................... 74 4.2. Liidu kauba tollistaatuse tõendamine laevandusettevõtja manifestiga ............... 75 4.3. Liidu kauba tollistaatuse tõend ümberlaadimise puhul ....................................... 76 4.4. Liidu kauba tollistaatuse tõendamine kaubaarve või veodokumendiga .............. 77 4.5. Dokument T2L .................................................................................................... 80 5. Merekalapüügisaaduste
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