1. Prohibitions and Restrictions Question 1.1: What customs procedure be used for goods not eligible for release for free circulation at the customs office of entry and then released for free circulation under a Single authorisation arrangement? Conclusion: There is no need to be specific about the customs procedure. They could be entered in the customs warehousing procedure or they could be placed in temporary storage. They will remain there under the relevant rules until a declaration for free circulation is accepted.

2. Prohibitions and restrictions Question 1.2: Should the Member States involved in a SASP/CC authorisation agree to enforce the national prohibitions and restrictions of another Member State? If yes, how can satisfactory controls be carried out? Conclusion: No, where national prohibitions and restrictions are involved. However, our answer is ˝yes˝, where EU-wide prohibitions and restrictions, such as those requiring licences, are involved.

3. Question 1.3: Should certain goods subject to national prohibitions and restrictions be excluded from an authorisation by a decision of a Member State involved in that authorisation? Conclusion: Certain goods subject to national prohibitions and restrictions could be contained in lists published on the websites of the customs administrations and may be referred to in the authorisation. But this requirement could be reviewed when centralised clearance is introduced and communication using electronic systems becomes possible. Prohibitions and Restrictions

4. Question 1.4: Considering that some harmonisation of EU and national prohibitions and restrictions would facilitate SASP and future authorisations for centralised clearance under Article 106 of the modernised Customs Code, how would that harmonisation be achieved? Conclusion: Regarding EU prohibitions and restrictions, we consider that the Commission (DG TAXUD) should be in a position to decide how harmonisation is best achieved. Regarding national prohibitions and restrictions, we consider that harmonisation is desirable and would be best achieved by an overview of the measures pertaining in all Member States. We consider that the Working Methods Group is qualified for this task. Prohibitions and restrictions

5. Customs debt and guarantee responsibilities Question 1.5: Should the centralisation of the customs debt, under the modernised Customs Code, only apply to customs debts incurred by virtue of a customs declaration or also to customs debt incurred for other reasons (e.g. theft, unlawful use)? Conclusion: Yes, centralisation of the customs debt, under the modernised Customs Code, should only apply to customs debts incurred by virtue of a customs declaration. Debts incurred for other reasons (e.g. theft and unlawful use) are the responsibility of the Member State in which these occur.

6. Question1.6: What would be the consequence with regard to the authorisation if customs rules are infringed in another Member State than that which issue the authorisation? Conclusion: Any consequence with regard to the authorisation will be dealt with by the Member State which issued it. Infringements of customs rules will be dealt with in the Member State in which they occur. The particular Member State advising the supervising Member State of such infringements which may require the imposition of national criminal sanctions. Customs debt and guarantee responsibilities

7. Questions 1.7: How should the supervising customs authority calculate the amount of guarantee of customs duties in case of a SASP/CC authorisation? Questions 1.7 How should the supervising customs authority establish the amount of a guarantee for VAT and excise in case of an authorisation for SASP/CC and which contributions are necessary from the participant Member State(s)? Conclusions: At the point the authorisation is sought, participating Member States should advise of their guarantee requirements, rules, etc. The supervising Member State will then take these requirements into account when calculating the overall guarantee. Customs debt and guarantee responsibilities

8. Disputes and appeals Question 1.10: Who should handle an appeal where a SASP authorisation is not granted because a Member State, other than that where the application was made, refuses his agreement? Conclusion: The participant Member State