Andorra intends to connect to NCTS (via the Belgium system) with effect from 1 December 2006. From that date, traders raising TADs for movements to Andorra will only need to issue copy A of the TAD (currently both copies A and B are required).
Operators are reminded that:
1. The CT procedure can only be used to/from Andorra for goods falling within Chapters 25 to 97 of the Harmonised System. When goods falling within Chapters 1 to 24 are sent to Andorra, transit movements must be terminated at the external frontier of the Community. Customs offices of destination in Andorra cannot be used in these circumstances and Customs officers have been advised to reject CT declarations for Chapter 1 to 24 goods that bear the office of destination code “AD000001” or “AD000002”. In these cases the office of destination should be one France or Spain, such as “L’Hospitalet - FR002510” or “La Farga de Moles - ES002541”.
2. CT guarantees or guarantee waivers used for movements to Andorra must be valid in Andorra (in other words, Andorra must not have been deleted from the list of countries on the guarantee or waiver certificate(s) and/or undertaking.
3. Andorra is not a signatory to the Common Transit Convention and so CT movements involving common transit countries cannot be ended in Andorra.
Comprehensive guarantee holders are reminded that they must provide fully representative information about their Community/common transit movements at annual review to inform the reference amount of their guarantee. This includes any transit movements made under UK national transit simplifications, for example using port/airport computerised inventory systems, but not movements to ERTS where these are covered by the temporary storage deed of undertaking.
Traders are reminded that Regulation 2454/93, Articles 358(5) and 359(1), require the goods to be accompanied by the TAD or, under NCTS fallback, copies 4 and 5 of the SAD. The law does not allow the issue of retrospective CT declarations. The goods must be available for examination by the office of departure at the time of making the transit declaration.
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