Transit manual.
Date: 2021-07-20
Institutions: Directorate-General for Taxation and Customs Union
Subjects: EU Member State, carriage of goods, customs regulations, customs transit, fiscal policy, tax system, user guide

EUROPEAN COMMISSION 
DIRECTORATE-GENERAL  
TAXATION AND CUSTOMS UNION 
Customs 
Customs Policy 

Brussels, 19-04-2021 

TAXUD/A1/TRA/005/2020-1-EN 

TRANSIT MANUAL 

Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË 

TAXUD-UNIT-A1@ec.europa.eu 

 
 
 
 
 
 
 
 
 
 
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© European Union, 2021 

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Preface 

The plan for transit  in Europe1 called  for  a  manual containing  a  detailed  description  of 
the  Common  and  the  Union  transit  procedures  and  clarifying  the  role  of  both 
administrations  and  traders.  The  purpose  of  this  manual  is  to  explain  how  these  transit 
procedures work and the roles of the various participants. The goal is to ensure the transit 
regulations are applied consistently, with equal treatment for all operators.  

This text is a consolidated version of the manual, incorporating the various updates made 
since it was first published in May 2004, and is aligned with the Union Customs Code, 
which applies  as of 1 May 2016.  It  will be  updated whenever new  developments in the 
common and Union transit systems make this necessary. 

The  manual  provides  a  standard  interpretation  of  how  the  transit  regulations  should  be 
implemented  by  all  the  customs  authorities  applying  common/Union  transit  via  an 
administrative arrangement.  

But it does not constitute a legally binding act – for the authoritative interpretation, you 
should always consult the legal provisions on transit as well as other customs legislation, 
which take precedence over this manual. The authentic texts of the Conventions and the 
EU legal instruments are those published in the Official Journal of the European Union. 
As regards judgments by the General Court and the Court of Justice, the authentic texts 
are  those  published  in  the  Reports  of  Cases  of  the  Court  of  Justice  of  the  European 
Union. 

In  addition  to  this  manual,  national  instructions  or  national  explanatory  notes  may  also 
exist.  These  may  be  incorporated  into  the  relevant  paragraph  in  each  chapter  of  this 
manual,  when  they  are  published  in  the  country  in  question,  or  they  may  be  published 
separately. Please contact your national customs administration for further details. 

Brussels, 19 April 2021 

1 

COM(97) 188 final, 30.4.1997. 

1 

 
 
 
                                                 
General table of contents 

Preface 

General table of contents 

Part I:   
Part II:  
Part III: 
Part IV: 
Part V:  
Part VI:  
Part VII:  
Part VIII: 
Part IX: 

General introduction 
Status of goods 
Guarantees 
Standard transit procedure  
Business continuity procedure 
Simplifications 
Discharge of the transit operation, the enquiry procedure 
Debt and Recovery 
The TIR Procedure 

List of commonly used abbreviations 

List of definitions 

General information sources 

2 

 
 
 
 
 
 
PART I - GENERAL INTRODUCTION ......................................................................... 31 

I.1 How transit works ........................................................................................................ 32 

I.2 Status of goods ............................................................................................................. 35 

I.3 Common transit ............................................................................................................ 35 
I.3.1 Legislation ................................................................................................................. 35 
I.3.2 Description of the procedure ..................................................................................... 36 

I.4 Transit within the Union .............................................................................................. 37 
I.4.1 Union transit .............................................................................................................. 38 
I.4.1.1 Legislation .............................................................................................................. 38 
I.4.1.2 Description of the procedure .................................................................................. 38 
I.4.1.2.1 External Union transit procedure ........................................................................ 40 
I.4.1.2.2 Internal Union transit procedure ......................................................................... 41 
I.4.1.3 New computerised transit system (NCTS) ............................................................ 41 
I.4.1.3.1 Main items or messages used in an NCTS operation ......................................... 42 
I.4.1.3.2 Customs office of departure ................................................................................ 43 
I.4.1.3.3 Customs office of destination ............................................................................. 44 
I.4.1.3.4 Customs office of transit ..................................................................................... 44 
I.4.1.3.5 Changing the customs office of transit or destination ........................................ 45 
I.4.1.3.6 Simplified procedures: authorised consignor and authorised consignee ............ 45 
I.4.2 Other transit systems within the European Union .................................................... 46 
I.4.2.1 Introduction ............................................................................................................ 46 
I.4.2.2 TIR (Transport Internationaux Routiers) procedure .............................................. 47 
I.4.2.3 ATA (temporary admission) .................................................................................. 48 
I.4.2.3.1 Background and legislation................................................................................. 48 
I.4.2.3.2 Description of the procedure ............................................................................... 48 
I.4.2.4 Rhine manifest ....................................................................................................... 50 
I.4.2.4.1 Background and legislation................................................................................. 50 
I.4.2.4.2 Description of the procedure ............................................................................... 50 
I.4.2.5 NATO movements ................................................................................................. 51 
I.4.2.5.1 Background and legislation................................................................................. 51 
I.4.2.5.2 Description of the procedure ............................................................................... 51 
I.4.2.6 Postal packages ...................................................................................................... 52 
I.4.2.6.1 Background and legislation................................................................................. 52 
I.4.2.6.2 Description of the procedure ............................................................................... 53 

I.5 Exceptions (pro memoria) ............................................................................................ 55 

I.6 Specific national instructions (reserved) ...................................................................... 55 

I.7 Restricted part for customs use only ............................................................................ 55 

I.8 Annexes ........................................................................................................................ 55 
I.8.1 Rules and principles governing the adoption of Union transit legislation ................ 56 
I.8.2 Rules and principles governing the adoption of common transit legislation. ........... 65 

PART II – STATUS OF GOODS ..................................................................................... 70 

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II.1 Introduction ................................................................................................................. 70 

II.2 General theory and legislation .................................................................................... 71 
II.2.1 The customs status of the goods .............................................................................. 71 
II.2.1.1 Union goods .......................................................................................................... 71 
II.2.1.2 Non-Union goods ................................................................................................. 71 
II.2.1.3 Which transit procedure? ...................................................................................... 71 
II.2.2 Moving Union goods ............................................................................................... 72 
II.2.2.1 Under a customs procedure .................................................................................. 72 
II.2.2.2 Under a customs procedure, but with proof of Union status ................................ 73 
II.2.2.3 Without a customs procedure being applied and without proof of Union 

status .................................................................................................................... 73 
II.2.3 Proof of the customs status of Union goods ............................................................ 74 
II.2.3.1 Presumption of the customs status of Union goods .............................................. 74 
II.2.3.2 Requirement to prove the customs status of Union goods ................................... 74 
II.2.3.3 Waiver to prove the customs status of Union goods ............................................ 75 
II.2.3.4 The means of proof of Union status ..................................................................... 75 
II.2.3.4.1 Common means ................................................................................................. 75 
II.2.3.4.2 Specific situations .............................................................................................. 75 
II.2.4 Overview of movements of Union goods temporarily out of the territory .............. 80 

II.3 Movements of Union goods with proof of Union status ............................................ 83 
II.3.1 Use of proof of Union Status ................................................................................... 83 
II.3.2 Common means to prove the Union status – further details .................................... 84 
II.3.2.1 T2L or T2LF documents ....................................................................................... 84 
II.3.2.2 Customs goods manifest ....................................................................................... 86 
II.3.2.3 Shipping company’s manifest (sea only - transitional provision) ....................... 86 
II.3.2.4 Invoice or transport document .............................................................................. 88 
II.3.2.5 TIR, ATA carnet or Form 302 .............................................................................. 89 
II.3.3 Authorised issuer ..................................................................................................... 90 
II.3.3.1 General provisions ................................................................................................ 90 
II.3.3.2 T2L/T2LF document or invoice or transport document issued by 

authorised issuer (transitional provision) ........................................................... 91 
II.3.3.2.1 Authorisation ..................................................................................................... 91 
II.3.3.2.2 Use of T2L/T2LF documents, invoices or transport documents issued 

by an authorised issuer ................................................................................... 93 
II.3.3.3 Customs goods manifest issued by an authorised issuer ...................................... 96 
II.2.3.4 Shipping company’s manifest issued by an authorised issuer (transitional 

provision) ............................................................................................................ 96 
II.3.3.4.1 Authorisation ..................................................................................................... 96 
II.3.3.4.2 Drawing up the proof ......................................................................................... 98 
II.3.3.4.3 Procedure at the port of departure ..................................................................... 99 
II.3.3.4.4 Procedure at the port of destination ................................................................... 99 
II.3.3.4.5 Irregularities/offences ........................................................................................ 99 
II.3.3.4.6 The shipping company’s responsibilities ........................................................ 100 
II.3.4 Common transit country ........................................................................................ 100 

II.4 Movements of Union goods without proof of Union Status ..................................... 102 
II.4.1 Carried by air ......................................................................................................... 102 
II.4.2 Regular shipping service ....................................................................................... 103 
II.4.2.1 Definition ............................................................................................................ 103 

4 

 
II.4.2.2 Procedure for authorising regular shipping services .......................................... 104 
II.4.2.3 Part-charter arrangements ................................................................................... 106 
II.4.2.4 Verification of conditions for the RSS ............................................................... 106 
II.4.2.5 Regular shipping service or non-regular shipping service ................................. 106 
II.4.3 T2-Corridor ............................................................................................................ 109 

II.5  Specific  provisions  concerning  products  of  sea-fishing  and  goods  obtained 
from such products .......................................................................................................... 110 

II.6 Specific national instructions (reserved)................................................................... 112 

II.7 Restricted part for customs use only ......................................................................... 112 
II.7.1 T2L(T2LF) document authenticated by electronic means .................................... 112 

II.8 Annexes .................................................................................................................... 113 
II.8.1 Example of a contract of ‘affreightment’ involving sub-contracting and 

part-charter arrangements .................................................................................. 113 
II.8.2 Shipping manifest – TC12 authorisation ............................................................... 118 
II.8.2.B Annex B - List of the competent authorities for consultation ............................ 119 
II.8.3 Proof of the customs status of Union motorised road vehicles ............................. 120 
II.8.4 List of the competent authorities for the regular shipping service ........................ 143 
II.8.5 Certificate of non-manipulation for sea-fishing products and goods .................... 144 
II.8.6 Certificate of non-manipulation issued by Singapore ........................................... 145 

PART III – GUARANTEES ........................................................................................... 146 

III.1 Introduction ............................................................................................................. 146 
III.1.1 Purpose of guarantee ............................................................................................ 147 
III.1.2 Forms of guarantee ............................................................................................... 147 
III.1.3 Guarantee waiver .................................................................................................. 147 
III.1.4 Area of validity ..................................................................................................... 148 
III.1.5 Table of guarantee ................................................................................................ 149 
III.2 General provisions ................................................................................................... 150 
III.2.1 Need for a guarantee ............................................................................................ 150 
III.2.1.1 Introduction ....................................................................................................... 150 
III.2.1.2 Failures .............................................................................................................. 150 
III.2.2 Calculation of the amount of the guarantee ......................................................... 151 
III.2.2.1 Introduction ....................................................................................................... 151 
III.2.2.2 Calculation ........................................................................................................ 151 
III.2.3 Guarantor .............................................................................................................. 151 
III.2.3.1 Introduction ....................................................................................................... 151 
III.2.3.2 Establishment and approval .............................................................................. 152 
III.2.3.3 Liability ............................................................................................................. 153 
III.2.3.4 Revoking the approval of the guarantor or their undertaking and 

cancelling the undertaking ................................................................................ 153 

III.3 Individual guarantee ................................................................................................ 154 
III.3.1 Cash deposit ......................................................................................................... 154 
III.3.1.1 Introduction ....................................................................................................... 154 
III.3.1.2 Repayment ......................................................................................................... 155 
III.3.2 Individual guarantee in the form of an undertaking by a guarantor ..................... 155 

5 

 
III.3.3 Individual guarantee in the form of vouchers (TC32) .......................................... 156 
III.3.3.1 Liability and approval ....................................................................................... 156 
III.3.3.2 Notification ........................................................................................................ 156 
III.3.3.3 Voucher (TC32) ................................................................................................ 157 

III.4 Comprehensive guarantee and guarantee waiver .................................................... 159 
III.4.1 General provisions ................................................................................................ 159 
III.4.1.1 Introduction ....................................................................................................... 159 
III.4.1.2 General conditions ............................................................................................. 159 
III.4.1.3 Calculation of the reference amount ................................................................. 159 
III.4.1.4 Amount of the guarantee ................................................................................... 160 
III.4.1.5 Guarantee certificate ......................................................................................... 160 
III.4.1.6 Obligations of the holder of the procedure and review of the reference 

amount ............................................................................................................... 161 
III.4.1.7 The use of the comprehensive guarantee .......................................................... 162 
III.4.1.8 Temporary prohibition on using a comprehensive guarantee ........................... 162 
III.4.1.8.1 Individual guarantee with multiple usage – common transit countries 

only ............................................................................................................... 163 

III.4.1.8.2 Derogation from the decision temporarily prohibiting the use of the 

comprehensive guarantee or the comprehensive guarantee with a 
reduced amount (including waiver) .............................................................. 164 
III.4.1.9 Annulment and revocation of the authorisation ................................................ 165 
III.4.2 Reduction of the amount of guarantee and guarantee waiver .............................. 165 
III.4.2.1 Introduction ....................................................................................................... 165 
III.4.2.2 Criteria of reduction .......................................................................................... 165 

III.5 Specific national instructions (reserved) ................................................................. 165 

III.6 Restricted part for customs use only ....................................................................... 165 

III.7 Annexes ................................................................................................................... 165 
III.7.1 List of guarantors authorised to issue TC32 individual guarantee vouchers ....... 166 
III.7.2 List of waterways ................................................................................................. 166 

PART 

IV  –  STANDARD  TRANSIT  PROCEDURE  NCTS 

(NEW 

COMPUTERISED TRANSIT SYSTEM) .............................................................. 168 

CHAPTER 1 – THE STANDARD TRANSIT DECLARATION .................................. 169 

IV.1.1 Introduction .......................................................................................................... 169 

IV.1.2 General theory and legislation.............................................................................. 169 

IV.1.3 NCTS .................................................................................................................... 169 
IV.1.3.1 Organisation of the NCTS ................................................................................. 169 
IV.1.3.2 Scope of the NCTS ........................................................................................... 170 
IV.1.3.3 Access for operators to the NCTS ..................................................................... 171 

IV.1.4 Declaration procedure .......................................................................................... 171 
IV.1.4.1 Loading ............................................................................................................. 171 
IV.1.4.2 Transit declaration (IE015) ............................................................................... 172 

6 

 
IV.1.4.2.1 Form and completion of the transit declaration ............................................. 172 
IV.1.4.2.2 Mixed consignments ...................................................................................... 173 
IV.1.4.2.3 Lodging the transit declaration ...................................................................... 174 
IV.1.4.2.4 Transit/security declaration ............................................................................ 175 

IV.1.5 Specific situations ................................................................................................ 177 
IV.1.5.1 Agreements between the Union and other countries on the safety and 

security data ....................................................................................................... 177 
IV.1.5.2 Rules applicable to goods with packaging ........................................................ 177 
IV.1.5.3 Goods in passenger-accompanied baggage ....................................................... 181 
IV.1.5.4 Transport of Union goods to, from or via a common transit country ............... 182 

IV.1.6 Exceptions (pro memoria) .................................................................................... 185 

IV.1.7 Specific national instructions (reserved) .............................................................. 185 

IV.1.8 Restricted part for customs use only .................................................................... 185 

IV.1.9 Annexes ................................................................................................................ 185 

CHAPTER  2  –  FORMALITIES  AT  THE  CUSTOMS  OFFICE  OF 

DEPARTURE ......................................................................................................... 186 

IV.2.1 Introduction .......................................................................................................... 186 

IV.2.2 General theory and legislation.............................................................................. 186 

IV.2.3 Description of the procedure at the customs office of departure ......................... 186 
IV.2.3.1 Acceptance and registration of the transit declaration ...................................... 187 
IV.2.3.2 Amendment of the transit declaration ............................................................... 188 
IV.2.3.3 Invalidation of the transit declaration ............................................................... 188 
IV.2.3.4 Verification of the transit declaration and control of the goods ....................... 189 
IV.2.3.5 Itinerary for the movement of goods ................................................................. 191 
IV.2.3.6 Time limit for the presentation of the goods ..................................................... 192 
IV.2.3.7 Means of identification ..................................................................................... 192 
IV.2.3.7.1 Introduction .................................................................................................... 193 
IV.2.3.7.2 Methods of sealing ......................................................................................... 194 
IV.2.3.7.3 Characteristics of seals ................................................................................... 195 
IV.2.3.7.4 Use of seals of a special type ......................................................................... 196 
IV.2.3.8 Release of goods ............................................................................................... 196 
IV.2.3.8.1 Documentation at release ............................................................................... 197 
IV.2.3.9 Discharge of the transit procedure .................................................................... 197 

IV.2.4 Specific situations ................................................................................................ 198 

IV.2.5 Exceptions (pro memoria) .................................................................................... 198 

IV.2.6 Specific national instructions (reserved) .............................................................. 198 

IV.2.7 Restricted part for customs use only .................................................................... 198 
IV.2.7.1 ATIS .................................................................................................................. 198 

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IV.2.7.2 SMS ................................................................................................................... 198 

IV.2.8 Annexes ................................................................................................................ 198 

CHAPTER 3 – FORMALITIES AND INCIDENTS DURING MOVEMENT OF 

GOODS UNDER COMMON/UNION TRANSIT OPERATION ......................... 199 

IV.3.1 Introduction .......................................................................................................... 199 

IV.3.2 General theory and legislation.............................................................................. 199 

IV.3.3 Formalities for dealing with incidents and the customs office of transit ............. 199 
IV.3.3.1 Formalities for dealing with incidents .............................................................. 200 
IV.3.3.2 Formalities at the customs office of transit ....................................................... 201 
IV.3.3.2.1 The customs office of transit .......................................................................... 202 
IV.3.3.2.2 Formalities at the customs office of transit .................................................... 205 
IV.3.3.2.3 Change of the customs office of transit ......................................................... 206 
IV.3.3.2.4 Action in the event of major irregularities ..................................................... 207 

IV.3.4 Specific situations (pro memoria) ........................................................................ 207 

IV.3.5 Exceptions (pro memoria) .................................................................................... 207 

IV.3.6 Specific national instructions (reserved) .............................................................. 207 

IV.3.7 Restricted part for customs use only .................................................................... 207 

IV.3.8 Annexes ................................................................................................................ 207 

CHAPTER  4  –  FORMALITIES  AT  THE  CUSTOMS  OFFICE  OF 

DESTINATION ...................................................................................................... 208 

IV.4.1 Introduction .......................................................................................................... 208 

IV.4.2 General theory and legislation.............................................................................. 208 

IV.4.3 Formalities at the customs office of destination................................................... 209 
IV.4.3.1 Presentation of the goods .................................................................................. 209 
IV.4.3.2 Control of the end of the transit procedure ....................................................... 211 

IV.4.4 Specific situations ................................................................................................ 216 
IV.4.4.1 Issuing a receipt ................................................................................................ 216 
IV.4.4.2 Issuing alternative proof .................................................................................... 217 
IV.4.4.3 Presentation of the goods and the documents outside the appointed days 

and hours and at a place other than the customs office of destination .............. 218 
IV.4.4.4 Irregularities ...................................................................................................... 218 
IV.4.4.4.1 Irregularities concerning seals ....................................................................... 218 
IV.4.4.4.2 Other irregularities ......................................................................................... 219 
IV.4.4.5 Change of the customs office of destination/diversion ..................................... 219 

IV.4.5 Presentation of the goods and TAD after expiry of time limit ............................. 221 

8 

 
IV.4.6 Specific national instructions (reserved) .............................................................. 222 

IV.4.7 Restricted part for customs use only .................................................................... 222 

IV.4.8 Annexes ................................................................................................................ 222 
IV.4.8.1 Structured messages and data content for information exchange ..................... 222 
IV.4.8.2 Country codes ................................................................................................... 222 
IV.4.8.3 Package codes ................................................................................................... 222 

CHAPTER  5  –  ANDORRA,  SAN  MARINO  AND  NON-FISCAL 

TERRITORIES ....................................................................................................... 223 

IV.5.1 Introduction .......................................................................................................... 223 

IV.5.2 Andorra................................................................................................................. 223 
IV.5.2.1 Background and legislation ............................................................................... 223 
IV.5.2.2 Formalities ........................................................................................................ 224 
IV.5.2.2.1 Goods falling within Chapters 1-24 HS ......................................................... 224 
IV.5.2.2.2 Goods falling within Chapters 25-97 HS ....................................................... 226 

IV.5.3 San Marino ........................................................................................................... 230 
IV.5.3.1 Background and legislation ............................................................................... 230 
IV.5.3.2 Formalities ........................................................................................................ 230 

IV.5.4 Special fiscal territories ........................................................................................ 232 
IV.5.4.1 Background and legislation ............................................................................... 232 
IV.5.4.2 Internal Union transit procedure ....................................................................... 234 

IV.5.5 Exceptions (pro memoria) .................................................................................... 234 

IV.5.6 Specific national instructions (reserved) .............................................................. 234 

IV.5.7 Restricted part for customs use only .................................................................... 234 

IV.5.8 Annexes (pro memoria) ........................................................................................ 234 

PART V – BUSINESS CONTINUITY PROCEDURE FOR COMMON/UNION 

TRANSIT ................................................................................................................ 235 

CHAPTER 1 – INTRODUCTION .................................................................................. 235 

V.1.1 General theory and legislation ............................................................................... 235 

V.1.2 Transit declaration for a business continuity procedure ........................................ 235 

V.1.3 Stamp for a business continuity procedure ............................................................ 236 

V.1.4 Temporary failure of the NCTS at the customs office of departure ...................... 236 

V.1.5  Temporary  failure  of  the  computerised  system  used  by  the  holder  of  the 
procedure ......................................................................................................................... 236 

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V.1.6 Procedures ............................................................................................................. 237 
V.1.6.1 Departure – standard procedure ......................................................................... 237 
V.1.6.2 Departure – authorised consignor ....................................................................... 238 
V.1.6.3 Destination – standard procedure ....................................................................... 238 
V.1.6.4 Destination – authorised consignee .................................................................... 238 

V.1.7 Specific national instructions (reserved) ............................................................... 238 

V.1.8 Restricted part for customs use only...................................................................... 238 

V.1.9 Annexes ................................................................................................................. 238 
V.1.9.1 Stamp used for business continuity procedure ................................................... 239 

CHAPTER  2  –  GENERAL  INSTRUCTIONS  RELATED  TO  THE  SINGLE 

ADMINISTRATIVE  DOCUMENT  AND  TRANSIT  ACCOMPANYING 

DOCUMENT .......................................................................................................... 247 

CHAPTER 3 – THE STANDARD TRANSIT DECLARATION .................................. 248 

V.3.1 Introduction ........................................................................................................... 248 

V.3.2 General theory and legislation ............................................................................... 249 

V.3.3 The declaration procedure ..................................................................................... 249 
V.3.3.1 Paper-based transit declaration ........................................................................... 250 
V.3.3.1.1 Forms and completion of the paper-based transit declaration on the 

SAD ................................................................................................................... 250 
V.3.3.1.2 Loading lists, form and completion ................................................................. 252 
V.3.3.1.3 Form and completion of the paper-based transit declaration in the form 

of a TAD ............................................................................................................ 254 
V.3.3.1.4 Mixed consignments ........................................................................................ 254 
V.3.3.1.5 Signing of the transit declaration ..................................................................... 255 

V.3.4 Specific situations (pro memoria) .......................................................................... 256 
V.3.4.1  Rules applicable to goods with packages .......................................................... 256 
V.3.4.2 Goods in passenger-accompanied baggage ........................................................ 256 
V.3.4.3 Transport of Union goods to, from, or via a common transit country ............... 256 
V.3.4.4 Duplicates ........................................................................................................... 256 

V.3.5 Exceptions (pro memoria) ..................................................................................... 257 

V.3.6 Specific national instructions (reserved) ............................................................... 257 

V.3.7 Restricted part for customs use only...................................................................... 257 

V.3.8 Annexes ................................................................................................................. 257 

CHAPTER  4  –  FORMALITIES  AT  THE  CUSTOMS  OFFICE  OF 

DEPARTURE ......................................................................................................... 258 

V.4.1 Introduction ........................................................................................................... 258 

10 

 
V.4.2 General theory and legislation ............................................................................... 258 

V.4.3 Description of the procedure at the customs office of departure ........................... 258 
V.4.3.1 Presentation of the paper-based transit declaration ............................................ 259 
V.4.3.2 Presentation of a guarantee ................................................................................. 259 
V.4.3.3 Acceptance and registration of the transit declaration ....................................... 260 
V.4.3.4 Amendment of the transit declaration ................................................................ 261 
V.4.3.5 Invalidation of the transit declaration ................................................................. 261 
V.4.3.6 Verification of the transit declaration and control of the goods ......................... 262 
V.4.3.7 Itinerary for movement of goods ........................................................................ 263 
V.4.3.8 Time limit for the presentation of goods ............................................................ 264 
V.4.3.9 Means of identification ....................................................................................... 265 
V.4.3.9.1 Introduction ..................................................................................................... 265 
V.4.3.9.2 Methods of sealing .......................................................................................... 267 
V.4.3.9.3 Characteristics of seals .................................................................................... 268 
V.4.3.9.4 Use of seals of a special type ........................................................................... 269 
V.4.3.10 Release of goods ............................................................................................... 269 

V.4.4 Specific situations (pro memoria) .......................................................................... 270 
V.4.5 Exceptions (pro memoria) ..................................................................................... 271 
V.4.6 Specific national instructions (reserved) ............................................................... 271 
V.4.7 Restricted part for customs use only ..................................................................... 271 
V.4.8 Annexes ................................................................................................................. 271 
V.4.8.1 Endorsement ‘waiver’ ........................................................................................ 272 
V.4.8.2 Endorsement ‘satisfactory’ ................................................................................. 272 

CHAPTER 5 – FORMALITIES AND INCIDENTS DURING MOVEMENT OF 

GOODS UNDER COMMON/UNION TRANSIT OPERATION ......................... 273 

V.5.1 Introduction ........................................................................................................... 273 
V.5.2 General theory and legislation ............................................................................... 273 
V.5.3 Formalities in the case of incidents and at the office of transit ............................. 273 
V.5.3.1 Formalities in case of incidents during movement of goods .............................. 274 
V.5.3.2 Formalities at the customs office of transit ........................................................ 275 
V.5.3.2.1 The customs office of transit ........................................................................... 275 
V.5.3.2.2 Formalities at the customs office of transit ..................................................... 276 
V.5.3.2.3 Action in the event of major irregularities ...................................................... 277 
V.5.4 Specific situations (pro memoria) ......................................................................... 278 
V.5.5 Exceptions (pro memoria) ..................................................................................... 278 
V.5.6 Specific national instructions (reserved) ............................................................... 278 
V.5.7 Restricted part for customs use only ..................................................................... 278 
V.5.8 Annexes ................................................................................................................. 278 

CHAPTER  6  –  FORMALITIES  AT  THE  CUSTOMS  OFFICE  OF 

DESTINATION ...................................................................................................... 279 

V.6.1 Introduction ........................................................................................................... 279 
V.6.2 General theory and legislation ............................................................................... 279 
V.6.3 The formalities at the customs office of destination ............................................. 280 
V.6.3.1 Presentation of the goods together with the documents ..................................... 280 
V.6.3.2 Control of the end of the procedure .................................................................... 281 
V.6.4 Specific situations .................................................................................................. 285 

11 

 
V.6.4.1 Issuing a receipt .................................................................................................. 285 
V.6.4.2 Issuing alternative proof ..................................................................................... 287 
V.6.4.3 Presentation of the goods and the documents outside the appointed days 

and hours and at a place other than the customs office of destination .............. 288 
V.6.4.4 Irregularities ....................................................................................................... 289 
V.6.4.4.1 Irregularities concerning seals ......................................................................... 289 
V.6.4.4.2 Other irregularities .......................................................................................... 289 
V.6.4.5 Change of customs office of destination ............................................................ 290 
V.6.5 Presentation of the goods and the transit declaration after expiry of time 

limit ................................................................................................................... 292 
V.6.6 Specific national instructions (reserved) ............................................................... 292 
V.6.7 Restricted part for customs use only ..................................................................... 292 
V.6.8 Annexes ................................................................................................................. 292 
V.6.8.1 Standard endorsement ‘satisfactory’ .................................................................. 293 
V.6.8.2 Phrase ‘alternative proof’ ................................................................................... 293 
V.6.8.3 List of central offices for the return of copy 5 of the SAD or second 

copies of the TAD ............................................................................................. 294 
V.6.8.4 Phrase ‘difference’ ............................................................................................. 295 
V.6.8.5 Phrase ‘discrepancy’ ........................................................................................... 298 
V.6.8.6  Phrase ‘enquires being made’ ........................................................................... 298 
V.6.8.7  Phrase ‘charges collected’ ................................................................................. 298 
V.6.8.8 Phrase ‘differences: office where goods were presented ….. (name and 

country)’ ............................................................................................................ 299 

V.6.8.9 Phrase ‘exit from …. Subject to restrictions or charges under regulation/ 

directive/ decision no……’ ............................................................................... 300 

PART VI – SIMPLIFICATIONS .................................................................................... 302 

VI.1 Introduction ............................................................................................................. 302 

VI.2 General theory and legislation................................................................................. 302 
VI.2.1 Types of transit simplifications and conditions ................................................... 303 
VI.2.2 Authorisation procedure ....................................................................................... 309 
VI.2.3 Monitoring of an authorisation ............................................................................ 313 
VI.2.4 Annulement, revocation and amendment of an authorisation.............................. 314 
VI.2.5 Suspension of an authorisation ............................................................................ 315 
VI.2.6 Re-assessment of an authorisation ....................................................................... 316 

VI.3 Description of simplifications ................................................................................. 317 
VI.3.1 Comprehensive guarantee and guarantee waiver ................................................. 319 
VI.3.2 Use of seals of a special type ............................................................................... 319 
VI.3.3 Authorised consignor ........................................................................................... 320 
VI.3.3.1 Introduction ....................................................................................................... 321 
VI.3.3.2 Authorisation ..................................................................................................... 321 
VI.3.3.3 Procedures ......................................................................................................... 322 
VI.3.3.3.1 Standard transit procedure – obligations of the authorised consignor ........... 322 
VI.3.3.3.2 Business continuity procedure – obligations of the authorised 

consignor ...................................................................................................... 324 
VI.3.4 Authorised consignee ........................................................................................... 328 
VI.3.4.1 Introduction ....................................................................................................... 328 
VI.3.4.2 Authorisation ..................................................................................................... 328 

12 

 
VI.3.4.3 Temporary storage ............................................................................................ 329 
VI.3.4.4 Procedures ......................................................................................................... 330 
VI.3.4.4.1 Standard transit procedure ............................................................................. 330 
VI.3.4.4.2 Business continuity procedure ....................................................................... 331 
VI.3.5 Goods carried by rail ............................................................................................ 332 
VI.3.5.1 Simplifications applicable to transit procedures by rail .................................... 332 
VI.3.5.2 The standard procedure for rail and its particularities ...................................... 333 
VI.3.5.3 Paper-based transit procedure for rail (transitional provision) ......................... 336 
VI.3.5.3.1 Introduction .................................................................................................... 336 
VI.3.5.3.2 Conditions for using the paper-based CIM consignment note as a 

transit declaration ......................................................................................... 336 
VI.3.5.3.3 Authorised railway undertakings ................................................................... 338 
VI.3.5.3.4 Using the paper-based transit procedure ........................................................ 340 
VI.3.5.3.5 Supervision of movements under the paper-based transit procedure for 

rail ................................................................................................................. 351 
VI.3.5.3.6 Guarantee in the context of the simplified rail-transit procedure .................. 354 
VI.3.5.3.7 Case scenarios ................................................................................................ 357 
VI.3.5.4 Other paper-based rail-transit procedures (transitional provision) ................... 362 
VI.3.5.5 T2-Corridor ....................................................................................................... 362 
VI.3.6 Goods carried by air – using paper-based manifests to place goods under 

the common/Union transit procedure ................................................................ 363 
VI.3.6.1 Introduction ....................................................................................................... 363 
VI.3.6.2 Using the paper-based common/Union transit procedure for goods 

carried by air ...................................................................................................... 364 

VI.3.6.2.1 Authorisation to use the paper-based common/Union transit procedure 

for goods carried by air ................................................................................. 365 

VI.3.6.2.2 Using the paper-based common/Union transit procedure for goods 

carried by air ................................................................................................. 366 

VI.3.6.2.3 Using the paper-based common/Union transit procedure for goods 

carried by air ................................................................................................. 368 

VI.3.6.3 The use of the common/Union transit procedure based on an electronic 

manifest for goods carried by air ....................................................................... 370 

VI.3.6.4 Particular cases (using the paper-based common/Union transit procedure 

for goods carried by air) .................................................................................... 370 
VI.3.6.4.1 Transport by express carriers ......................................................................... 374 
VI.3.7 Goods carried by sea ............................................................................................ 375 
VI.3.7.1 Introduction ....................................................................................................... 375 
VI.3.7.2 Using the paper-based Union transit procedures for goods carried by sea ....... 376 
VI.3.7.2.1 Authorisation for using the paper-based Union transit procedures for 

goods carried by sea ..................................................................................... 376 

VI.3.7.2.2 Using the paper-based Union transit procedures for goods carried by 

sea ................................................................................................................. 378 
VI.3.7.2.3 Examples ........................................................................................................ 381 
VI.3.7.4 Particular cases (using the paper-based Union transit procedure for 

goods carried by sea) ......................................................................................... 382 
VI.3.7.4.1 Groupage ........................................................................................................ 382 
VI.3.7.4.2 Movement of goods by sea on vessels providing services other than a 

regular shipping service ................................................................................ 386 
VI.3.8 Simplified procedures based on Article 6 to the Convention .............................. 386 

13 

 
VI.3.9 Goods carried by air - using an electronic transport document (ETD) as a 

transit declaration to place goods under the common/Union transit 
procedure ........................................................................................................... 387 
VI.3.9.1 Introduction ....................................................................................................... 387 
VI.3.9.2 General information .......................................................................................... 388 
VI.3.9.3 Authorisation to use the ETD ............................................................................ 388 
VI.3.9.4 Procedural rules for using the ETD ................................................................... 392 
VI.3.9.4.1 Data required for the ETD ............................................................................. 392 
VI.3.9.4.2 Procedure at the customs office of departure ................................................. 399 
VI.3.9.4.3 Procedure at the customs office of destination .............................................. 401 
VI.3.10 Goods carried by sea - using an ETD as a transit declaration to place 

goods under the Union transit procedure .......................................................... 404 
VI.3.10.1 Introduction ..................................................................................................... 404 
VI.3.10.2 General information ........................................................................................ 405 
VI.3.10.3 Authorisation to use the ETD .......................................................................... 405 
VI.3.10.4 Procedural rules for using the ETD ................................................................. 409 
VI.3.10.4.1 Data required for the ETD ........................................................................... 409 
VI.3.10.4.2 Procedure at the customs office of departure ............................................... 414 
VI.3.10.4.3 Procedure at the customs office of destination ............................................ 417 

VI.4 Specific situations (pro memoria) ........................................................................... 420 

VI.5 Exceptions (pro memoria) ....................................................................................... 420 

VI.6 Specific national instructions (reserved) ................................................................. 420 

VI.7 Restricted part for customs use only ....................................................................... 420 

VI.8 Annexes ................................................................................................................... 420 
VI.8.1 Specimen of a special stamp used by an authorised consignor ............................ 421 
VI.8.2 Derogations - special stamp (IT) .......................................................................... 421 
VI.8.3 List of airports and controlling customs offices ................................................... 421 
VI.8.4 Specimen of an authorisation to use the common/Union transit procedure 

based on an electronic manifest for goods carried by air .................................. 422 
VI.8.5 Air groupage flowchart ........................................................................................ 422 
VI.8.6 Specimen of an authorisation to use the paper-based Union transit 

procedures for goods carried by sea .................................................................. 423 
VI.8.7 Sea groupage flowchart ........................................................................................ 427 
VI.8.8 Communication simplified procedures ................................................................ 428 
VI.8.9 The list of authorities responsible for the consultation procedure if the 

ETD is used as a transit declaration for goods moved by air ............................ 429 
VI.8.10 Model consultation letter for the ETD ............................................................... 430 
VI.8.11 The list of authorities responsible for the consultation procedure if the 

ETD is used as a transit declaration for goods moved by sea ........................... 432 
VI.8.12 Correspondence table CIM – CIM/SMGS ......................................................... 433 
VI.8.13 Declarations by railway undertakings ................................................................ 434 

PART  VII  -  DISCHARGE  OF  THE  TRANSIT  PROCEDURE  AND  THE 

ENQUIRY PROCEDURE ...................................................................................... 435 

VII.1 Introduction, legislation, and general theory ......................................................... 436 

14 

 
VII.1.1 Introduction ......................................................................................................... 436 
VII.1.2 Legislation and general theory ............................................................................ 436 
VII.1.2.1 Legal sources ................................................................................................... 436 
VII.1.2.2 General theory ................................................................................................. 436 
VII.1.2.2.1 Ending and discharge of the transit operation .............................................. 436 
VII.1.2.2.2 Enquiry procedure for checking the end of the procedure ........................... 437 
VII.1.2.2.3 Information exchange ................................................................................... 438 

VII.2 Discharge of the transit procedure and status request ............................................ 439 
VII.2.1 Introduction ......................................................................................................... 439 
VII.2.2 Discharge conditions .......................................................................................... 439 
VII.2.3 Effects of discharge ............................................................................................ 440 
VII.2.4 Form of discharge ............................................................................................... 440 
VII.2.5 Status request and response ................................................................................ 440 

VII.3 Enquiry procedure .................................................................................................. 442 
VII.3.1 Introduction ......................................................................................................... 442 
VII.3.2 Enquiry starting with the holder of the procedure .............................................. 443 
VII.3.2.1 Objectives of the request for information ........................................................ 443 
VII.3.2.2 General procedure for the information request to the holder of the 

procedure ........................................................................................................... 444 

VII.3.2.3 Procedure for the request of information in the case of simplified 

procedures specific to certain modes of transport ............................................. 445 
VII.3.3 Alternative proof of the end of the procedure .................................................... 446 
VII.3.3.1 Alternative proof that the goods have been presented to a customs office 

of destination or an authorised consignee ......................................................... 447 

VII.3.3.2 Alternative proof that the goods in question were placed under a 

customs procedure in a third country ................................................................ 449 
VII.3.4 Enquiry with the customs office of destination .................................................. 450 
VII.3.4.1 Competent authority and time frame for launching the enquiry request ......... 451 
VII.3.4.2 Sending the ‘Enquiry Request’ (IE142) .......................................................... 451 
VII.3.4.2.1 Use of the information exchange messages .................................................. 452 
VII.3.4.3 Cancellation of the ‘Enquiry Request’ (IE142) ............................................... 452 
VII.3.4.4 Reaction of the country of destination ............................................................. 453 
VII.3.4.4.1 Search of records .......................................................................................... 453 
VII.3.4.4.2 Result of the search of records ...................................................................... 453 
VII.3.4.4.3 Time limit for responding if the enquiry procedure started with the 

customs office of destination ........................................................................ 455 
VII.3.4.4.4 Response codes to the enquiry request ......................................................... 455 
VII.3.4.5 Request to the holder of the procedure after starting the enquiry with the 

customs office of destination............................................................................. 456 
VII.3.4.6 Consequences of the enquiry procedure’s results ............................................ 457 

VII.4 Business continuity procedure ............................................................................... 458 
VII.4.1 Enquiry notice in the case of the business continuity or simplified 

procedure specific to certain modes of transport............................................... 459 
VII.4.1.1 Introduction ...................................................................................................... 459 
VII.4.1.2 Enquiry starting with the holder of the procedure ........................................... 460 
VII.4.1.3 Competent authority and time frame for launching the enquiry notice ........... 460 
VII.4.1.4 Enquiry notice TC20 ........................................................................................ 461 
VII.4.1.5 Reaction of the country of destination to the enquiry notice ........................... 462 

15 

 
VII.4.1.6 Reaction of the customs office of transit to the enquiry notice ....................... 465 
VII.4.1.7 Consequences of the enquiry procedure .......................................................... 466 

VII.5 Post-clearance verification procedure .................................................................... 467 
VII.5.1 Objectives and methods of a post-clearance verification ................................... 467 
VII.5.2 Documents subject to verification ...................................................................... 467 
VII.5.2.1 Transit declarations (business continuity procedure) ...................................... 467 
VII.5.2.2 Electronic transport document  as a transit declaration ................................... 468 
VII.5.2.3 Alternative proof .............................................................................................. 469 
VII.5.2.4 T2L documents ................................................................................................ 469 
VII.5.2.5 Commercial documents equivalent to a T2L document .................................. 469 
VII.5.3 Consequences of the verification ........................................................................ 469 

VII.6 Exceptions (pro memoria)...................................................................................... 470 

VII.7 Specific national instructions (reserved) ................................................................ 470 

VII.8 Annexes.................................................................................................................. 470 
VII.8.1 List of competent authorities .............................................................................. 470 
VII.8.2 Model of a letter of information to the holder of the procedure ......................... 471 
VII.8.3 Specimen of enquiry notice TC20 and explanatory notes .................................. 473 
VII.8.4 Specimen of sending information TC20A .......................................................... 478 
VII.8.5 Specimen of post-clearance request TC21 ......................................................... 479 
VII.8.6 Specimen of post-clearance request TC21A ....................................................... 481 
VII.8.7 Examples of situations in the enquiry procedure ................................................ 483 

PART VIII – DEBT AND RECOVERY ........................................................................ 485 

VIII.1 Scope of the provisions......................................................................................... 485 
VIII.1.1 Definitions ......................................................................................................... 485 
VIII.1.2 Distinction between financial and penal provisions .......................................... 485 

VIII.2  Incurrence/non-incurrence  of  a  debt,  failures,  and  identification  of  the 
debtors and guarantors ..................................................................................................... 486 
VIII.2.1 Incurrence/non-incurrence of the debt .............................................................. 486 
VIII.2.1.1 When is a debt incurred .................................................................................. 486 
VIII.2.1.1.1 Unlawful removal of the goods from the procedure ................................... 486 
VIII.2.1.1.2 Non-compliance with the conditions ........................................................... 487 
VIII.2.2 Failures of the procedure ................................................................................... 487 
VIII.2.2.1 Situations of unlawful removal ...................................................................... 487 
VIII.2.2.2 Situations which do not represent unlawful removals .................................... 488 
VIII.2.2.3 Situation where one or more conditions governing the placing of the 

goods under the procedure are not fulfilled ...................................................... 488 
VIII.2.2.4 Debt incurred in connection with the transit procedure ................................. 489 
VIII.2.3 Extinguishment of a debt ................................................................................... 489 
VIII.2.4 Identification of the debtors and guarantors ...................................................... 490 
VIII.2.4.1 Who are the debtors ........................................................................................ 490 
VIII.2.4.2 Claims against debtors .................................................................................... 491 
VIII.2.4.3 Different debtors and their joint and several liability ..................................... 491 
VIII.2.4.4 Notifying the debtor ....................................................................................... 492 
VIII.2.4.5 Claims against the guarantor .......................................................................... 492 

16 

 
VIII.2.4.5.1 Guarantor’s liability and release .................................................................. 492 
VIII.2.4.5.2 Limitation of liability by the guarantor ....................................................... 493 
VIII.2.4.5.3 Notifying the guarantor ............................................................................... 494 
VIII.2.4.6 Calculation of the amount of the debt ............................................................ 495 

VIII.3 Recovery of the debt ............................................................................................. 498 
VIII.3.1 General analysis ................................................................................................ 498 
VIII.3.2 Identifying the authority responsible for recovery ............................................ 498 
VIII.3.2.1 Authority responsible for recovery ................................................................. 498 
VIII.3.2.2 Place where the debt arises ............................................................................. 498 
VIII.3.2.2.1 Place where the events giving rise to the debt occur ................................... 499 
VIII.3.2.2.2 Place where the competent authorities conclude that the goods were 

in a situation giving rise to the debt .............................................................. 499 
VIII.3.2.2.3 Place determined by default ........................................................................ 499 
VIII.3.3 Recovery procedure ........................................................................................... 502 
VIII.3.3.1 Information exchange messages ..................................................................... 502 
VIII.3.3.2 Exchange of information and co-operation with a view to recovery ............. 503 
VIII.3.3.3 Recovery request from the competent authority of departure ........................ 504 
VIII.3.3.4 Recovery request from another competent authority ..................................... 504 
VIII.3.3.5 Recovery acceptance by the requested authority ........................................... 505 
VIII.3.3.6 Communicating the start of the recovery procedure ...................................... 507 
VIII.3.4 Subsequent identification of the place where a debt arose ................................ 508 
VIII.3.4.1 New evidence after the initiation of recovery proceedings ............................ 508 
VIII.3.4.2 New competent authority and new recovery measures .................................. 509 
VIII.3.4.3 Consequences for the original recovery ......................................................... 510 
VIII.3.4.4 Consequences for the recovery ....................................................................... 510 
VIII.3.4.4.1 Notifying the customs offices of departure and guarantee of recovery 

or discharge ................................................................................................... 510 
VIII.3.4.4.2 Notifying the guarantor of recovery or discharge ....................................... 510 

VIII.4 Specific situations (pro memoria) ......................................................................... 511 

VIII.5 Exceptions (pro memoria) .................................................................................... 511 

VIII.6 Specific national instructions (reserved) .............................................................. 511 

VIII.7 Restricted part for customs use only..................................................................... 511 

VIII.8 Annexes ................................................................................................................ 511 
VIII.8.1 List of authorities responsible for recovery in the business continuity 

procedure ........................................................................................................... 511 
VIII.8.2 TC24 information notice and TC25 recovery notice ......................................... 512 
VIII.8.3 TC30 request for address(es) ............................................................................. 517 

PART IX – THE TIR PROCEDURE (APPLICABLE WITHIN THE UNION) ........... 518 

IX.1 TIR (Transport Internationaux Routiers) ................................................................ 518 
IX.1.1 Background and legislation .................................................................................. 518 
IX.1.2 The principles of the TIR system ......................................................................... 519 

IX.2 Authorisations ......................................................................................................... 520 

17 

 
IX.2.1 Authorisation of guaranteeing associations ......................................................... 520 
IX.2.1.1 The authorisation process .................................................................................. 520 
IX.2.1.2 The criteria for authorisation ............................................................................. 521 
IX.2.1.3 Written agreement ............................................................................................. 521 
IX.2.1.4 Monitoring of the authorisation ........................................................................ 521 
IX.2.2 Authorisation of TIR carnet holders .................................................................... 521 
IX.2.2.1 The authorisation process .................................................................................. 522 
IX.2.2.2 Sharing the authorisation process ..................................................................... 522 
IX.2.2.2.1 Customs authorities’ checks ........................................................................... 522 
IX.2.2.2.2 Monitoring of the authorisation ..................................................................... 523 
IX.2.2.3 Withdrawal of the authorisation ........................................................................ 524 
IX.2.2.3.1 Use of Article 38 versus Article 6.4 ............................................................... 524 
IX.2.2.3.2 Application of Article 38 of the TIR Convention .......................................... 524 
IX.2.2.3.3 Application of Article 6.4 of the TIR Convention ......................................... 525 
IX.2.2.3.4 Notification to the European Commission and Member States ..................... 525 
IX.2.2.4 Notification of decisions to reinstate access to the TIR system ........................ 525 

IX.3 Guarantees ............................................................................................................... 526 
IX.3.1 Introduction .......................................................................................................... 526 
IX.3.2 Amount of guarantee ............................................................................................ 526 
IX.3.2.1 Maximum amount of guarantee ........................................................................ 526 
IX.3.2.2 Rules concerning the exchange rate .................................................................. 526 
IX.3.3 Scope of guarantee cover ..................................................................................... 527 
IX.3.4 Liability of the Union‘s guaranteeing associations .............................................. 527 

IX.4 Formalities at the office of departure or entry......................................................... 528 
IX.4.1 Introduction .......................................................................................................... 528 
IX.4.2 Acceptance of TIR carnet data ............................................................................. 529 
IX.4.3 Security of vehicle/container ............................................................................... 531 
IX.4.3.1 Recommendation on the use of a code system to report defect remarks in 

the Certificate of Approval ................................................................................ 531 
IX.4.4 Action at the customs office of departure or entry ............................................... 531 
IX.4.4.1 Proper use of the TIR carnet ............................................................................. 532 
IX.4.4.2 Recommendation on the use of HS code .......................................................... 533 
IX.4.4.3 Proof of the customs status of Union goods ..................................................... 533 
IX.4.4.4 Presentation of a guarantee ............................................................................... 533 
IX.4.4.5 Sealing of vehicles/containers ........................................................................... 534 
IX.4.4.6 Time limit .......................................................................................................... 534 
IX.4.4.7 Itinerary for movements of goods under a TIR operation ................................ 535 
IX.4.4.8 Release of a TIR operation ................................................................................ 535 
IX.4.5 Intermediate loading ............................................................................................ 536 
IX.4.5.1 Temporary suspension of the TIR transport ..................................................... 536 
IX.4.6 Discrepancies ....................................................................................................... 537 
IX.4.6.1 Treatment of discrepancies ............................................................................... 537 
IX.4.6.2 Discrepancies detected by the customs office of departure .............................. 537 
IX.4.6.3 Discrepancies detected by the customs office of entry ..................................... 538 

IX.5 Formalities at the customs office of destination or exit .......................................... 538 
IX.5.1 Introduction .......................................................................................................... 539 
IX.5.2 Discharge of the TIR operation by the customs office of departure or entry ...... 539 
IX.5.3 Action at the customs office of destination or exit .............................................. 540 

18 

 
IX.5.4 Change of the customs office of destination or exit ............................................. 541 
IX.5.5 Incidents during the movement of goods and the use of the certified report ....... 542 
IX.5.6 Irregularities detected at the customs office of destination or exit ...................... 543 
IX.5.6.1 Irregularities concerning goods ......................................................................... 543 
IX.5.6.2 Irregularities concerning seals .......................................................................... 544 
IX.5.6.3 Other irregularities ............................................................................................ 544 
IX.5.7 Control system for TIR carnets ............................................................................ 544 
IX.5.8 Intermediate unloading ........................................................................................ 545 
IX.5.9 Treatment of returned TIR transports .................................................................. 546 

IX.6 Enquiry procedure ................................................................................................... 546 
IX.6.1 Pre-enquiry action ................................................................................................ 547 
IX.6.2 Enquiry procedure ................................................................................................ 547 
IX.6.3 Alternative proof of termination .......................................................................... 549 
IX.6.4 Debt and recovery ................................................................................................ 549 
IX.6.4.1 Identification of person(s) directly liable .......................................................... 550 
IX.6.4.2 Recovery of the debt and/or other charges ........................................................ 550 
IX.6.5 Claim against guaranteeing association ............................................................... 551 
IX.6.6 Application of Articles 163-164 IA ..................................................................... 551 
IX.6.6.1 Transfer of responsibility for recovering the debt ............................................ 552 

IX.7 Authorised consignee .............................................................................................. 552 
IX.7.1 Introduction .......................................................................................................... 552 
IX.7.2 Authority to break and remove customs seals ..................................................... 553 
IX.7.3 Arrival of the goods ............................................................................................. 553 
IX.7.4 Presentation of the TIR carnet ............................................................................. 554 
IX.7.5 Endorsement and return of the TIR carnet to the TIR carnet holder ................... 554 

IX.8 Annexes to Part IX .................................................................................................. 555 
IX.8.1 Focal points in the Union ..................................................................................... 555 
IX.8.2 The correlation table ............................................................................................ 556 
IX.8.3 Filling in the TIR carnet ....................................................................................... 558 
IX.8.4 TIR operations in particular circumstances (the fallback/business 

continuity procedure) ........................................................................................ 566 
IX.8.5 Written notification .............................................................................................. 568 
IX.8.6 Specimen enquiry notice ...................................................................................... 570 
IX.8.7 Model EU Agreement/Undertaking ..................................................................... 572 
IX.8.8 Specimen stamp for the fallback/business continuity procedure ......................... 574 
IX.8.9 Examples of situations lodging the electronic TIR carnet data ........................... 574 

19 

 
 
List of commonly used abbreviations 

e-AD 

AT 

ATA 

BE 

BG 

CAP 

CCT 

CH 

CIM 

CMR 

Electronic Administrative Document 

Austria 

ATA carnet (temporary admission) 

Belgium 

Bulgaria / Bulgarian 

Common Agricultural Policy 

Common Customs Tariff (EC) 

Switzerland 

de 

transport 

des 
Contrat 
Marchandises (International waybill for transport of goods by 
rail) 

International 

ferroviaire 

Contrat de transport international de Marchandises par Route 
(International waybill for transport of goods by road) 

COMMISSION 

Commission of the European Union  

Convention 

Convention on a common transit procedure of 20 May 1987 

CS 

CY 

CZ 

DA 

DA 

DE 

DK 

EAD 

ECS 

EDI 

EE 

EFTA 

EL  

EN 

Czech 

Cyprus 

Czechia 

Danish 

Commission  Delegated  Regulation  (EU)  2015/2446  of 
28 July 2015 supplementing Regulation (EU) of the European 
Parliament  and  of  the  Council  laying  down  the  Union 
Customs Code) 

Germany/German 

Denmark 

Export Accompanying Document 

Export Control System 

Electronic Data Interchange 

Estonia/Estonian 

European Free Trade Association 

Greek 

English 

20 

 
 
ENS 

Entry Summary Declaration 

ES 

FI 

FR 

GB 

GR 

HS 

HR 

HU 

IE 

IA 

IRU 

IS 

IT  

LT 

LoI 

LU 

LV 

MK 

MT 

Spain/Spanish 

Finland/Finnish 

France/French 

Great Britain 

Greece 

Harmonised  System  of  the  description  and  classification  of 
goods 

Croatia/Croatian 

Hungary/Hungarian 

Ireland 

Commission  Implementing  Regulation  (EU)  2015/2447  of 
for 
24 November 2015 
implementing  certain  provisions  of  Regulation  (EU)  No 
952/2013  of  the  European  Parliament  and  of  the  Council 
laying down the Union Customs Code 

detailed 

laying 

down 

rules 

International Road Transport Union 

Iceland/Icelandic 

Italy/Italian 

Lithuania/Lithuanian 

List of Items 

Luxembourg 

Latvia/Latvian 

Republic of North Macedonia 

Malta/Maltese 

NCTS 

New computerised transit system 

NL 

NO 

OJ 

PL 

PT 

RO 

RS 

Netherlands/Dutch 

Norway/Norwegian 

Official Journal 

Poland/Polish 

Portugal/Portuguese 

Romania/Romanian 

Serbia/Serbian 

21 

 
RSS 

SAD 

Regular shipping service 

Single administrative document 

SAD Convention 

Convention  on  the  simplification  of  formalities  in  trade  in 
goods of 20 May 1987 

SE 

SI 

SK 

SL 

SV 

TDA 

TR  

TAD 

TIR 

TSAD 

TSLoi 

UCC 

Sweden 

Slovenia 

Slovak Republic/Slovakian 

Slovenian 

Swedish 

Commission  Regulation 
(EU)  2016/341of  17.12.2015 
supplementing Regulation (EU) No 952/2013 of the European 
Parliament and of the Council as regards transitional rules for 
certain  provisions  of  the  Union  Customs  Code  where  the 
relevant  electronic  systems  are  not  yet  operational  and 
amending  Delegated  Regulation  (EU)  2015/2446  (OJ  L  69, 
15.03.2016 p.1) 

Turkey/Turkish 

Transit accompanying document 

Carnet TIR (Transport Internationaux Routiers) (International 
Road Transport) 

Transit/security accompanying document 

Transit/Security List of Items 

Regulation (EU) No 952/2013 of the European Parliament and 
of  the  Council  of  9 October 2013  laying  down  the  Union 
Customs Code (OJ L 269, 10 October 2013) 

UK 

United Kingdom 

22 

 
List of definitions 

Electronic  Administrative 
Document (e-AD) 

ATA carnet 

For  Union  transit  only  -  control  document  used  to  cover  the 
movement of excisable goods in free circulation between two 
points in the EU. 

Customs document used for the temporary export, transit and 
temporary  admission  of  goods  for  specific  purposes,  e.g.  for 
displays, exhibitions and fairs, as professional equipment and 
as commercial samples. 

Authorised consignor 

Person  authorised  to  carry  out  transit  operations  without 
presenting the goods at the customs office of departure. 

Authorised consignee 

Person authorised to receive (at their premises, or any other 
specified place) goods under a transit procedure without 
having to present them at the customs office of destination. 

These goods must be accompanied by the master reference 
number (MRN) for the transit operation in question. 

Common transit 

Customs  procedure  for  transporting  goods  between  the  EU 
and  common  transit  countries,  and  between  common  transit 
countries themselves (see definition below). 

Union goods  

Goods which fall into any of the following categories : 

− 
goods wholly obtained in  the customs  territory of  the 
Union  and not incorporating goods imported from countries 
or territories outside this territory; 

− 
goods brought into the customs territory of the Union  
from countries or territories outside that territory and released 
for free circulation; 

− 
goods obtained or produced in the customs territory of 
the Union , either solely from goods referred to in the second  
indent or from goods referred to in both the first and second 
indents 

Union transit procedure 

Customs  procedure  that  allows  goods  to  be  moved  from  one 
point in the EU to another. 

Competent authority 

The  customs  authority  or  any  other  authority  responsible  for 
applying the customs rules.  

23 

 
Contracting party 

A party to the Convention on a common transit procedure of 
20 May 1987  and  the  Convention  on  the  simplification  of 
formalities in trade in goods of 20 May 1987. There are seven 
Contracting  Parties:  the  European  Union,  Iceland,  Norway, 
Switzerland,  Turkey,  the  Republic  of  North  Macedonia  and 
Serbia. 

Customs status  

The status of goods as Union goods or non-Union goods.  

Customs  territory  of  the 
Union  

The  customs  territory  of  the  Union    comprises  the  following 
territories,  including  their  territorial  waters,  internal  waters 
and airspace: 

• 
• 
• 
• 

• 

• 
• 
• 
• 

• 

• 

• 

• 
• 
• 
• 

the territory of the Kingdom of Belgium, 
the territory of the Republic of Bulgaria, 
the territory of the Czech Republic, 
the  territory  of  the  Kingdom  of  Denmark,  except  the 
Faroe Islands and Greenland, 
the  territory  of  the  Federal  Republic  of  Germany, 
except  the  Island  of  Heligoland  and  the  territory  of 
Buesingen  (Treaty  of  23 November 1964  between  the 
Federal  Republic  of  Germany  and 
the  Swiss 
Confederation), 
the territory of the Republic of Estonia, 
the territory of Ireland, 
the territory of the Hellenic Republic, 
the territory of the Kingdom of Spain, except Ceuta and 
Melilla, 
the territory of the French Republic and the territory of 
Monaco  as  defined  in  the  Customs  Convention  signed 
in Paris on 18 May 1963  except the overseas territories 
and Saint-Pierre and Miquelon, 
the 
the 
municipalities  of  Livigno  and  the  national  waters  of 
Lake  Lugano  which  are  between  the  bank  and  the 
political  frontier  of  the  area  between  Ponte  Tresa  and 
Porto Ceresio, 
the  territory  of  the  Republic  of  Cyprus,  in  accordance 
with the provisions of the 2003 Act of Accession, 
the territory of the Republic of Latvia, 
the territory of the Republic of Lithuania, 
the territory of the Grand Duchy of Luxembourg, 
the territory of Hungary, 

the  Italian  Republic,  except 

territory  of 

24 

 
• 
• 

• 
• 
• 
• 
• 
• 
• 
• 
• 

• 

the territory of Malta, 
the  territory  of  the  Kingdom  of  the  Netherlands  in 
Europe, 
the territory of the Republic of Austria, 
the territory of the Republic of Poland, 
the territory of the Portuguese Republic, 
the territory of Romania, 
the territory of the Republic of Slovenia, 
the territory of the Slovak Republic, 
the territory of the Republic of Finland, 
the territory of the Kingdom of Sweden, 
the  territory  of  the  United  Kingdom  of  Great  Britain 
and Northern Ireland and of the Channel Islands and the 
Isle of Man. 
the territory of the Republic of Croatia. 

The customs territory of the Union also includes the following 
territories,  including  their  territorial  waters,  internal  waters 
and  airspace,  that  are  situated  outside  the  territory  of  the 
Member  States,  taking  into  account  the  conventions  and 
treaties applicable to them: 

(a) FRANCE 

territory  of  Monaco  as  defined 

The 
the  Customs 
Convention  signed in  Paris on 18 May 1963 (Journal officiel 
de  la  République  française  (Official  Journal  of  the  French 
Republic) of 27 September 1963, p. 8679); 

in 

(b) CYPRUS 

The territory of the United Kingdom Sovereign Base Areas of 
Akrotiri and Dhekelia as defined in the Treaty concerning the 
Establishment of the Republic of Cyprus, signed in Nicosia on 
16 August 1960 (United  Kingdom Treaty Series  No 4 (1961) 
Cmnd. 1252). 

Export accompanying 
document (EAD) 

(for  the  EU  only)  Document  that  accompanies  the  goods 
where an export declaration is processed at the customs office 
of export by the Export Control System.  

The  EAD  corresponds 
Appendices H1 and H2, Annex 9 of the TDA 

to 

the  specimen  and  notes 

in 

25 

 
 
 
European Union (EU)  

Member  States  are  Austria,  Belgium,  Denmark,  Finland, 
France,  Germany,  Greece,  Ireland,  Italy,  Luxembourg, 
Netherlands,  Portugal,  Spain,  Sweden,  Czechia,  Cyprus, 
Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, 
Slovenia, Bulgaria, Romania and Croatia. 

European Free Trade 
Association (EFTA) 

Group  of  countries  –  Iceland,  Norway,  Switzerland  and 
Liechtenstein – that share free trade arrangements. 

Common transit country  

Any  country,  other  than  EU  Member  States,  that  is  a 
contracting party to the 1987 Convention on a common transit 
procedure 

Guarantee 

Loading list 

List of Items (LoI) 

Manifest 

Financial cover furnished by the operator who is the holder of 
the  common  transit  procedure,  to  ensure  that  customs  duties 
and other charges are collected by the customs authorities,  

A  document  that  may  be  used  in  place  of  a  SAD-BIS  when 
more than one item is being moved under transit in a business 
continuity procedure.  

The  loading  list  corresponds  to  the  specimen  and  notes  in 
Annex B4, Appendix III to the Convention/Annex 72-04 IA.   

The  LoI  accompanies 
the  TAD  (transit  accompanying 
document) and the goods where a transit declaration for more 
than  one item of  goods is processed  at  the  customs  office  of 
departure by the NCTS (new computerised transit system).  

The  LoI  corresponds  to  the  specimen  and  notes  in  Annexes 
A5  and  A6,  Appendix  III  to  the  Convention/  Appendix  F2, 
Annex 9, TDA. 

For maritime and air transport, this is the document listing the 
cargo being carried. The document  may  be  used  for customs 
purposes,  subject  to  prior  authorisation,  when  it  contains  the 
necessary  data,  in  particular  regarding  the  goods’  customs 
status and identification details. 

Non-Union goods 

Goods other than Union goods. 

Customs office of 
departure 

Customs office of 
destination 

The  customs  office  where  declarations  placing  goods  under 
the transit procedure are accepted. 

The  customs  office  where  the  goods  placed  under  the  transit 
procedure must be presented in order to end the procedure. 

26 

 
Customs office of 
guarantee 

The  office  where  the  customs  authorities  of  each  country 
decide that guarantees are to be lodged.  

Customs office of transit 

Point of entry 

Point of exit 

The  customs  office  situated  at  the  point  of  entry  or  exit, 
that  applies.  
depending 

transit  scheme 

type  of 

the 

See table for details: 

Common transit 

Union transit 

Ιnto  a  common 
transit 
country  (contracting  party 
to 
transit 
convention) 

the  common 

transit 
From  a  common 
country  –  when  the  goods 
are  leaving  that  country’s 
the 
territory 
customs 
course of a transit operation 
via  a  frontier  between  that 
country and a third country 
(a 
transit 
country) 

non-common 

in 

Ιnto  the  customs  territory  of 
the  Union  –  when  the  goods 
have 
territory 
outside  this  territory  in  the 
course of a transit operation 

crossed 

a 

From  the  customs  territory  of 
the  Union  –  when  the  goods 
are leaving that territory in the 
course  of  a  transit  operation 
via  a  border  with  a  territory 
that  is  not  a  common  transit 
country 

Person  established 
contracting party   

in  a 

• 

any  individual  who  has  their  habitual  residence  in  the 
contracting party (common transit country) 

• 

any organisation (legal person or association of persons) 
with  a 
registered  office,  central  headquarters  or 
permanent  business  establishment  in  the  contracting 
party (common transit country). 

Holder  of 
procedure  

the 

transit 

The  person  who  lodges  the  transit  declaration  or  on  whose 
behalf the declaration is lodged.  

Customs representation 

Any person appointed by another person to carry out the acts 
and formalities required under the customs legislation in their 
dealings with customs authorities.  

Single 
Document (SAD) 

Administrative 

Multi-copy  form  used  throughout  the  EU  and  the  common 
transit countries for placing goods under the transit procedure, 
as part of a business continuity procedure (see part V). 

27 

 
 
 
SAD-BIS 

Form  used  to  supplement  the  copies  of  the  SAD  when  more 
than  one  item  is  being  declared  under  a  business  continuity 
procedure. 

Special fiscal territories 

A part of the customs territory of the Union where these 2 
Directives do not apply: 

– Council Directive 2006/112/EC of 28 November 2006 on 
the common system of value added tax  

– Council Directive 2008/118/EC of 16 December 2008 
concerning the general arrangements for excise duty. 

These are:  

the Åland Islands, the Canary Islands, the Channel Islands, 
Mount Athos and the French territories (Guadeloupe, French 
Guiana, Martinique, Réunion, Mayotte, Saint-Barthélémy and 
Saint-Martin). 

Transit 
document (TAD) 

accompanying 

Document  printed  from  the  NCTS  to  accompany  the  goods, 
transit  declaration.  
based  on 

the  particulars  of 

the 

The TAD corresponds to the specimen and notes in Appendix 
III,  Annexes  A3 
the 
Convention/Appendix F1, Annex 9, TDA. 

and  A4,  Appendix 

III 

to 

Transit/Security 
accompanying  document 
(TSAD) 

For Union transit only  
The TSAD accompanies the goods where a transit declaration 
is processed at the customs office of departure by the NCTS 
and contains both transit data and security and safety data.  

The TSAD corresponds to the specimen and notes in 
Appendix F3, Annex 9 TDA. However, it may also be printed 
in common transit countries, if the customs offices of transit 
and/or destination are in the EU. 

Transit/Security  List  of 
Items (TSLoI) 

For Union transit only  
The TSLoI accompanies the TSAD and the goods if: 

28 

 
 
 
 
 
 
 
 
 
 
 
 
– a transit declaration is processed at the customs office of 
departure by the NCTS: 
– the declaration contains more than one item of goods, and 
– the declaration contains transit data and security and safety 
data.  

The TSLoI corresponds to the specimen and notes in 
Appendix F4, Annex 9 TDA. However, it may also be printed 
in common transit countries, if the customs offices of transit 
and/or destination are in the EU. 

Third country 

Any  country  which  is  not  a  member  of  the  EU  or  a 
contracting party to the common transit convention. 

Transit declaration 

Act  whereby  a  person  indicates  in  the  prescribed  form  and 
manner a wish to place goods under the transit procedure. 

29 

 
 
General information sources 

European Union 
http://eur-lex.europa.eu/homepage.html 

Customs legislation 
http://ec.europa.eu/taxation_customs/customs/procedural_aspects/transit/index_en.htm 

Transit manual 
Transit customs offices list  
Transit Network address book  
New Customs Transit Systems for Europe (brochure) 
Legislation 
Trade consultation 
National customs websites:  

− 
− 
− 
− 
− 
− 
− 
http://ec.europa.eu/taxation_customs/common/links/customs/index_en.htm 

Other: 

World Customs Organisation: 
UNECE – TIR convention: 

World Customs Organisation 
http://www.unece.org/trans/bcf/welcome.html 

30 

 
 
 
 
 
 
PART I - GENERAL INTRODUCTION 

Part  I gives the historical background and an overview of 
the transit systems. 

Paragraph I.1 explains the character and purpose of transit 
and contains a brief history. 

Paragraph  I.2  refers  to  the  status  of  goods  for  customs 
purposes. 

Paragraph  I.3  provides  a  summary  of  the  common  transit 
procedure.  

Paragraph  I.4  provides  a  summary  of  the  Union  transit 
procedure  and  other  transit  procedures  that  apply  in  the 
EU. 

Paragraph I.5 covers exceptions. 

Paragraph I.6 is reserved for specific national instructions. 

Paragraph  I.7 
administrations. 

is  reserved  for 

the  use  by  customs 

Paragraph I.8 contains the Annexes. 

31 

 
 
 
I.1 How transit works 

Movement of 
goods 

When  goods  enter  a  country/territory,  customs  will  demand 
import  duties  and  other  charges  and,  where 
payment  of 
appropriate,  apply  trade  policy  measures  (for  example  anti-
dumping duties).  

How transit 
works 

This  is  the  case  even  where  the  goods  are  only  meant  to  pass 
through  (transit)  that  country/territory  on  their  way  to  another. 
Under  certain  conditions,  the  taxes  and  charges  paid  may  be 
reimbursed when the goods leave that country/territory.  

In  the  next  country/territory  this  procedure  may  have  to  be 
repeated.  The  goods  may  have 
to  undergo  a  series  of 
administrative  procedures  at  each  border  crossing,  before 
reaching their final destination. 

Transit  reduces  this  administration,  and  the  related  costs,  for 
operators.  It  is  a  customs  procedure  they  can  use  to  move  goods 
across borders or territories without paying the charges usually due 
when  the  goods  enter  (or  leave)  the  territory.  It  requires  only  one 
customs  formality,  on  exiting  the  territory  covered  by  the 
procedure. 

Transit  is  particularly  relevant  to  the  EU,  where  a  single  customs 
territory  is  combined  with  multiple  fiscal  territories:  goods  can 
move under transit from their point of entry into the EU to the point 
of their final destination. 

At  this  point  transit  has  ended,  the  customs  and  local  fiscal 
obligations  are  taken  care  of  and  the  goods  released  for  free 
circulation, or placed under another suspensive customs procedure.  

A  suspensive  procedure  can  also  be  ended  by  placing  non-Union 
goods under transit, for example re-export from the Union customs 
territory. 

Development of 
a transit system 

After the end of the second world war, there was a rapid growth in 
trade  in  goods  in  Europe.  It  soon  became  clear  that  lengthy  and 
cumbersome customs procedures each time goods crossed a border 
put  a  severe  strain  and  burden  on  trade.  Against  a  background  of 
growing  cooperation  between  nations,  negotiations  started  under 
the auspices of the UN Economic Commission for Europe, with the 

32 

 
 
 
 
  
 
 
 
objective of drawing up an international agreement to facilitate the 
movement of goods in Europe. 

TIR Agreement 

In 1949 the first such act – the TIR Agreement – was drawn up. It 
led  to  the  introduction  of  a  guarantee  system  in  a  number  of 
European countries, covering the duties and other charges at risk on 
goods moving in Europe, in the course of international trade.  

The  success of  the 1949 Agreement led to the  creation in 1959 of 
the  TIR  Convention2.  The  Convention  was  revised  in  1975  and 
currently has 76 Contracting Parties (June 2019). 

European 
Community 

In  parallel  to  the  global  development  of  international  trade,  it  was 
found  that  the  emerging  and  expanding  European  Community 
required  a  specific  transit  system  to  facilitate  the  movement  of 
goods  and  customs  formalities  within  and  between  its  member 
states. 

European Community/European Union 

The Treaty founding the European Community was concluded in 1957 and entered into 
force on 1 January 1958. 

Founding  members  were:  Belgium,  France,  Germany,  Italy,  Luxembourg  and  the 
Netherlands. 

In 1973 Denmark, Ireland and the United Kingdom joined, followed in 1981 by Greece; 
in 1986 by Portugal and Spain; in 1995 by Austria, Finland and Sweden; in 2004 by the 
Czech  Republic,  Estonia,  Cyprus,  Latvia,  Lithuania,  Hungary,  Malta,  Poland,  Slovenia 
and the Slovak Republic; in 2007 by Bulgaria and Romania; and in 2013 by Croatia. 

The Community 
transit system 

The need for a specific transit system for the European Community 
became more apparent in 1968 when the Common Customs Tariff 
was introduced.  

The  Community  transit  system  was  introduced  in  1968.  It 
facilitated the movement  of both Community and non-Community 
goods within the European Community. For the first time use was 
made  of  the  symbols  T1  for  non-Community  goods  and  T2  for 
Community goods. 

Intra-Community 
movement of 

Due  to  increased  levels  of  trade  and  to  facilitate  the  movement  of 

2 

Customs Convention on the International Transport of Goods under cover of TIR carnets (TIR Convention, 1975). 

33 

 
 
 
 
                                                 
goods via EFTA 
countries 

goods  in  Europe,  the  Community  transit  system  was  extended  in 
1972  by  two  Agreements  to  cover  trade  with  Austria  and 
Switzerland.  These  two  countries,  with  important  geographical 
locations  in  Europe,  were  members  of  the  European  Free  Trade 
Association (EFTA). 

European Free Trade Association (EFTA) 

The  EFTA  agreement  was  concluded  in  1959  and  entered  into  force  in  1960.  Original 
members  were  Austria,  Denmark,  Norway,  Portugal,  Sweden,  Switzerland  and  the 
United Kingdom. Iceland and Finland became members of the Association later.  

Austria,  Denmark,  Finland,  Portugal,  Sweden  and  the  United  Kingdom  are  no  longer 
members of EFTA, having joined the European Community. 

Common transit 

The Agreements of 1972 with the EFTA countries Switzerland and 
(at  the  time)  Austria  were  replaced  in  1987  by  two  Conventions 
drawn  up  between  the  European  Community  and  all  EFTA 
countries.  

import,  export  and 
These  Conventions  would  facilitate 
movement of goods to, from and between the European Community 
and  the  EFTA  countries,  but  also  between  individual  EFTA 
countries.  

the 

One  Convention  –  known  as  the  ‘Convention’  –  established  a 
common transit procedure3.  

The other – the ‘SAD Convention’ – introduced simplified import, 
export  and  transit  formalities,  based  on  the  Single  Administrative 
Document (SAD)4.  

Visegrad countries  The Conventions were extended on 1 July 1996 to include the four 
Visegrad  countries  (the  Czech  Republic,  Hungary,  Poland  and  the 
Slovak Republic), until they became members of the EU. 

Other common 
transit countries 

The Convention was also extended to other countries: 

–  Croatia on 1 July 2012 (until it became an EU Member 

State); 

–  Turkey on 1 December 2012; 

3 
4 

EC/EFTA Convention on a common transit procedure of 20 May 1987, O.J. L 226, 18.8.1987 + amendments. 

EC/EFTA Convention on the simplification of formalities in trade in goods (including a Single Administrative Document for use 

in such trade), O.J. L 134, 22.5.1987 + amendments. 

34 

 
 
                                                 
–  Republic of North Macedonia on 1 July 2015;  
–  Serbia on 1 February 2016. 

Applicant 
countries 

All future contracting parties to the Convention are considered to be 
‘applicant countries’. 

Many countries have expressed a desire to join the common transit 
system  (mainly  Western  Balkan  countries  and  Eastern  Partnership 
countries,  such  as  Albania,  Armenia,  Azerbaijan,  Bosnia  and 
Herzegovina, Georgia, the Republic of Moldova and Ukraine). 

Reform of transit 

The creation of the single market in 1993, together with a changed 
political environment in central and eastern Europe, presented new 
challenges which made it necessary to review the transit systems. 

I.2 Status of goods 

Since  the  introduction  of  Community  transit  in  1968,  the  customs 
status  of  goods  is  essentially  the  factor  that  determines  whether 
goods in transit move under a T1 or T2 transit declaration. 

In  certain  circumstances,  proof  of  the  customs  status  of  Union 
goods has to be produced. 

Further details on the customs status of Union goods are in Part II. 

I.3 Common transit 

I.3.1 Legislation 

The legal basis for the common transit procedure is the Convention 
on a common transit procedure of 20 May 1987 (see footnote 3).  

The  common  transit  countries  (all  contracting  parties  to  the 
Convention, except Liechtenstein, which  has a  customs  union with 
Switzerland) are: 

-  EU Member States  
-  Switzerland, Norway and Iceland (the three EFTA countries) 
-  Turkey 
-  Republic of North Macedonia  
-  Serbia 

The  legal  basis  for  simplified  goods  trade  formalities  between  the 
EU  and  common  transit  countries,  and  also  between  the  common 

35 

 
 
 
 
 
transit  countries  themselves,  is  the  SAD  Convention  of  May  1987 
(see footnote 4).  

An explanation of the rules and procedures governing the adoption 
of common transit legislation is given in Annex I.8.2. 

I.3.2 Description of the procedure 

The  common  transit  procedure  provides  for  customs  and  excise 
duties,  VAT  and  other  charges  on  goods  to  be  suspended  during 
their movement from the customs office of departure to the customs 
office of destination.  

It  may  be used by  economic operators to move  goods  more  easily 
from  one  Contracting  Party  to  another.  However  there  is  no 
obligation to use it.  

The  procedure  is  managed  by  the  customs  administrations  of  the 
various Contracting Parties via a network of customs offices: 

–  customs offices of departure 
–  customs offices of transit 
–  customs offices of destination  
–  customs offices of guarantee. 

The  common  transit  procedure  starts  at  the  customs  office  of 
departure  and  ends  when  the  goods  and  the  TAD  are  presented  at 
the  customs  office  of  destination,  in  accordance  with  the  common 
transit rules.  

The  procedure  involves  an  exchange  of  messages  in  the  dedicated 
NCTS computer system (see Section I.4.1.3), between the customs 
office of destination and the customs office of departure. 

In the business  continuity  procedure (see part V),  one  copy of the 
transit declaration in paper form (SAD or TAD) is returned by the 
customs office of destination to the customs office of departure (or 
to a central office in the country of departure).  

When it receives confirmation via the NCTS or a paper copy of the 
transit  declaration,  the  customs  office  of  departure  discharges  the 
transit  procedure  and  the  liability  of  the  holder  of  the  transit 
procedure, unless major discrepancies have been noted. 

Holder of the 
procedure  in 

The common transit procedure is initiated when an operator makes 
a  transit  declaration  at  the  customs  office  of  departure,  asking  for 

36 

 
 
common transit 

the goods to be placed under the transit procedure.  

This  person  then  becomes  the  ‘holder  of  the  procedure’  for 
common transit.  

After  the  goods  have  been  released  for  transit,  this  person  is 
required  to  present  the  goods  intact  (with  seals  intact  where 
appropriate),  together  with  the  transit  declaration,  at  the  customs 
office of destination, within a prescribed time limit. 

That  customs  office  will  apply  the  customs  rules  for  the  common 
transit procedure and for the payment of any (customs) debt which 
is due if an irregularity has occurred.  

The holder of the procedure should provide a guarantee to cover the 
amount of possible debt (if they have not been exempted by law or 
by authorisation). This can be a cash deposit or an undertaking from 
a financial institution acting as guarantor (see Part III for details of 
guarantees and guarantors). 

Article 2 
Convention 

There are two categories of common transit procedure, T1 and T2. 
These reflect the different status of the goods being moved. 

T1 

T2 

Transit 
simplifications 

T1  (external  transit  procedure)  –  this  covers  the  movement  of 
non-Union goods, suspending the measures normally applicable to 
them on import. 

T2  (internal  transit  procedure)  –  this  covers  the  movement  of 
Union goods, suspending the measures normally applicable to them 
on import to a common transit country. 

Under  certain  circumstances,  if  authorisation  has  been  granted  by 
the relevant  customs  authority, the common  transit procedure  may 
transit 
simplified 
be 
simplifications). 

information  on 

(see  Part  VI 

for 

I.4 Transit within the Union  

This paragraph is subdivided as follows: 
• 
• 

information on the Union transit procedure (Paragraph I.4.1); 
information on other transit systems which apply in the Union  
(Paragraph I.4.2). 

37 

 
 
 
I.4.1 Union transit 

I.4.1.1 Legislation 

Union  transit  has  its  legal  basis  in  the  Union  Customs  Code 
(Regulation  (EU)  No  952/2013)  and  its  Delegated  Regulation 
(Regulation  (EU)  No  2015/2446),  Delegated  Regulation  on 
(EU)  No  2016/341  and 
(Regulation 
transitional  measures 
Implementing Regulation (Regulation (EU) No 2015/2447).  

The  Union  transit  arrangements  were  extended  to  include  trade  in 
certain goods with Andorra under the Community-Andorra customs 
union.  

A similar  extension exists for trade  between the  Community (now 
the Union) and San Marino, under the arrangements for the customs 
union  with  San  Marino  (see  Part  IV,  Chapter  5  for  further  details 
concerning Andorra and San Marino). 

An explanation of the rules and procedures governing the adoption 
of the Union transit legislation is given in Annex I.8.1. 

I.4.1.2 Description of the procedure 

This paragraph describes the Union  transit procedures as follows: 
• 
external Union transit procedures (Paragraph I.4.1.2.1); 
• 
internal Union transit procedures  (Paragraph I.4.1.2.2). 

Use of the Union  
transit procedure 

The Union transit procedure applies to the movement of non-Union 
goods (and in certain cases of Union goods) between two points in 
the  Union  (see  also  Paragraph  I.4.2  for  other  transit  procedures  in 
the Union). 

The  procedure  is  managed  by  the  customs  administrations  of  the 
various Member States via a network of customs offices, known as: 

•  customs offices of departure; 
•  customs offices of transit; 
•  customs offices of destination;  
•  customs offices of guarantee. 

The  procedure  starts  at  the  customs  office  of  departure  and  ends 
when the goods and the TAD are presented at the customs office of 
destination, in accordance with the transit provisions.  

At  this  point,  the  customs  office  of  destination  and  the  customs 

38 

 
 
 
 
 
office  of  departure  exchange  electronic  messages  in  the  NCTS  to 
confirm the transit has ended. 

If  a  business  continuity  procedure  also  applies,  one  copy  of  the 
transit declaration in paper form (SAD  or  TAD/TSAD)  is  returned 
by  the  customs  office  of  destination  to  the  customs  office  of 
departure (or to a central office in the Member State of departure).  

When it receives either the confirmation via the NCTS or the copy 
of the transit declaration, the customs office of departure discharges 
the  transit  procedure  and  liability  of  the  holder  of  the  transit 
procedure, unless major discrepancies have been noted. 

Holder of the 
procedure  in 
Union transit 

The Union transit procedure is initiated when an operator makes a 
transit declaration at the customs office of departure, asking for the 
goods to be placed under the transit procedure.  

This  person  then  becomes  the  ‘holder  of  the  procedure’  for 
common transit.  

After  the  goods  have  been  released  for  transit,  this  person  is 
required  to  present  the  goods  intact  (with  seals  intact  where 
appropriate),  together  with  the  transit  declaration,  at  the  customs 
office of destination, within a prescribed time limit. 

That  customs  office  will  apply  the  customs  rules  for  the  common 
transit procedure and for the payment of any (customs) debt which 
is due if an irregularity has occurred.  

The holder of the procedure must provide a guarantee to cover the 
amount of possible debt (if they have not been exempted by law or 
by authorisation). This can be a cash deposit or an undertaking from 
a financial institution acting as guarantor (see Part III for details of 
guarantees and guarantors). 

External and 
internal transit 

Articles 226 and 
227 UCC 

Transit 
simplifications 

There  are  two  categories  of  the  Union  transit  procedure,  which 
generally reflect the status of the goods being moved:  

–  T1 (external transit);  
–  T2 (internal transit). 

Under  certain  circumstances,  if  authorisation  is  granted  by  the 
relevant  customs  office,  the  Union  transit  procedure  may  be 
simplified (see Part VI for information on transit simplifications).  

39 

 
 
I.4.1.2.1 External Union transit procedure 

T1 

The  external  Union  transit  procedure  (T1),  applies  mainly  to 
movements of non-Union goods. It suspends import duties, other 
charges  and  trade  policy  measures  until  the  goods  reach  their 
destination in the Union. 

Article 189 DA 

However, the external Union transit procedure is also mandatory: 

– where Union goods are exported from Union customs territory to 
a common transit country; or  

– where they are exported and pass through one or more common 
transit countries – and the transit procedure, following the export, is 
being used  

in the following cases: 

(a) 

(b) 

the  Union  goods  have  undergone  customs  export  formalities 
to obtain refunds of duties paid for exports to third countries 
under the common agricultural policy; 

the Union goods have come from intervention stocks, they are 
subject  to  control  measures  on  their  use  or  destination,  and 
have  undergone  customs  formalities  on  export  to  third 
countries under the common agricultural policy; 

(c) 

the  Union  goods  are  eligible  for  the  repayment  or  remission 
of import duties (in accordance with Article 118(4) UCC); 

Furthermore,  where  goods  which  are  referred  to  in  Article  1  of 
Directive 2008/118/EC5 having the customs status of Union goods 
are exported, they  may  be  placed under  the  external Union  transit 
procedure. 

5   Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise 

duty and repealing Directive 92/12/EEC (O.J L 009, 14.1.2009, p. 12). 

40 

 
 
 
 
  
                                                 
I.4.1.2.2 Internal Union transit procedure 

T2 

The  internal  Union  transit  procedure  (T2)  applies  to  Union  goods 
moved from one point to another within the customs territory of the 
Union,  which  pass  through  a  country  or  territory  outside  that 
territory without any change in their customs status.  

The T2 procedure also applies to goods moved from the Union to a 
common transit country, where it follows the export procedure.  

T2 is not used when the goods are carried entirely by sea or by air. 

T2F 

The internal Union transit procedure T2F applies to Union goods: 

– moved from a special fiscal territory to another part of the 
customs territory of the Union that is not a special fiscal 
territory; 

– where that movement ends at a place situated outside the 
Member State where they entered the Union customs 
territory. 

However, in other situations the internal transit procedure (T2F) is 
an option. The goods may also be moved if the operator has proof 
that they have the customs status of Union goods. 

I.4.1.3 New computerised transit system (NCTS) 

The NCTS is a common EU IT tool for managing and controlling 
the transit system.  

Its  main  objectives  are  to  make  transit  procedures  quicker,  more 
efficient,  effective  and  secure,  while  preventing  and  detecting 
fraud.  

Generally  the  NCTS  is  mandatory  for  Union  (both  external  and 
internal) and common transit procedures.  

Exceptions 

– simplifications concerning certain modes of transport; 

– the business continuity procedure;  

41 

 
 
 
 
–  travellers  entitled  to  use  a  paper-based  declaration  in  certain 

situations.  

I.4.1.3.1 Main items or messages used in an NCTS operation 

Before going into detail, it is useful to mention the main items and 
messages in the NCTS operation.  

• 

Transit  declaration  –  electronic  form  (sent  as  message 
IE015 ‘Declaration Data’).  

•  Master  reference  number  (MRN)  –  a  unique  registration 
number given by the system to the declaration, to identify the 
movement.  

• 

• 

• 

• 

• 

• 

Transit accompanying document (TAD) – accompanies the 
goods  from  the  customs  office  of  departure  to  the  customs 
office of destination.  

‘Anticipated  arrival  record’  (message  (IE001)  –  sent  by  the 
customs  office  of  departure  to  the  customs  office  of 
destination indicated in the declaration.  

‘Anticipated  transit  record’  (message  IE050)  –  sent  by  the 
customs office of departure to the declared customs office(s) 
of  transit,  to  notify  the  anticipated  border  passage  of  the 
goods.  

‘Notification of crossing frontier’ (message IE118) – sent by 
the actual customs office of transit used, after it has checked 
the goods.  

‘Arrival advice’ (message IE006) – sent by the actual customs 
office of destination to the customs office of departure, when 
the goods arrive.  

‘Control  results’  (message  IE018)  –  sent  by  the  actual 
customs  office  of  destination  to  the  customs  office  of 
departure  (after 
the  goods  have  been  checked,  where 
necessary).  

It  is  also  important  to  understand  that  the  system  covers  all  the 
possible  combinations  of  normal  and  simplified  procedures,  at 
departure  (authorised  consignor)  as  well  as  at  destination 
(authorised consignee). 

Annex IV.4.8.1 contains more messages (their numbers, names and 

42 

 
 
 
abbreviations in the system) 

I.4.1.3.2 Customs office of departure 

The transit declaration is sent to the customs office of departure in 
an  electronic  form.  Electronic  declarations  can  be  made  at  the 
customs  office  of  departure  or  from  an  economic  operator’s  own 
premises. 

The declaration must contain all the data required and comply with 
the  system  specifications,  since  the  system  codifies  and  validates 
the data automatically.  

If there is an inconsistency in the data the system will indicate this. 
The  declarant  is  informed,  so  he/she  can  make  the  necessary 
corrections before the declaration is finally accepted.  

Note  that  ‘correcting’  a  transit  declaration  does  not  mean 
‘amending’  it,  as  referred  to  in  Article  31  Appendix  I  to  the 
Convention/Article173  UCC  (see  IV.2.3.2  on  amendment  of  a 
transit declaration). 

Once  the  corrections  have  been  entered  and  the  declaration  is 
accepted,  the  system allocates a unique registration  number to the 
declaration – the Master Reference Number (MRN).   

Then,  once  any  inspections  have  been  carried  out,  either  at  the 
customs  office  of  departure  itself  or  at  the  authorised  consignor’s 
premises,  and  the  guarantees  are  accepted,  the  goods  are  released 
for transit.  

The  system  prints  the  Transit  Accompanying  Document  (TAD) 
and, if needed, the List of Items (LoI) – either at the customs office 
of departure or at the authorised consignor’s premises.  

The  TAD  and  the  LoI  must  accompany  the  goods  and  be 
presented  at  any  customs  office  of  transit  and  at  the  customs 
office of destination.  

When  printing  the  TAD  and  the  LoI,  the  customs  office  of 
departure  simultaneously  sends  message  IE001  to  the  declared 
customs office of destination.  

This  message  mainly  contains  the  information  taken  from  the 
declaration,  enabling  the  customs  office  of  destination  to  control 
the  goods  when  they  arrive.  The  customs  office  of  destination 

43 

 
 
 
needs  to  have  access  to  the  transit  declaration  data  to  make  a 
correct  and  reliable  decision  about  what  actions  to  take  when  the 
goods arrive.  

If  the  goods  will  also  have  to  pass  through  a  customs  office  of 
transit, the customs office of departure also sends message IE050, 
to give advance warning to that office so it can check the passage 
of the goods. 

I.4.1.3.3 Customs office of destination 

On  arrival,  the  goods  must  be  presented  at  the  customs  office  of 
destination  or  to  the  authorised  consignee,  together  with  the  TAD 
and LoI, if needed.  

That  customs  office,  having  already  received  message  IE001,  has 
full details about  the  transit  declaration data and therefore  has  the 
opportunity to decide beforehand what controls are necessary.  

When  the  customs  office  of  destination  enters  the  MRN  into  the 
NCTS, it automatically locates the message IE001 for these goods, 
which serves as a basis for any action or control it takes.  

The office of destination then  straight  away  sends  message  IE006 
to the customs office of departure. 

After  the  relevant  controls  have  been  carried  out,  the  customs 
office of destination notifies the customs office of departure of the 
results,  using  message  IE018,  and  stating  which, 
if  any, 
irregularities have been detected.  

Messages  IE006  and  IE018  are  needed  for  the  customs  office  of 
departure  to  discharge  the  transit  operation  and  release  the 
guarantees that were used for it. 

I.4.1.3.4 Customs office of transit 

When  goods  pass  by  a  customs  office  of  transit,  the  goods,  the 
TAD and, if needed, the LoI have to be presented to that office.  

Message  IE050  should  already  have  been  entered  in  the  NCTS  – 
the  customs  office  can  find  it  by  entering  the  MRN  and 
subsequently approve the passage of the goods.  

44 

 
 
 
 
It then sends message IE118 to the customs office of departure. 

I.4.1.3.5 Changing the customs office of transit or destination 

If  the  goods  go  via  a  customs  office  of  transit  that  is  not  the 
declared  one,  the  message  that  had  initially  been  sent  to  the 
declared office of transit (IE050) is of no use.  

In this case the actual customs office of transit sends the message 
‘ATR  request’  (IE114)  to  the  customs  office  of  departure,  asking 
that office for message IE050, so it can access the declaration data.  

In  response,  the  customs  office  of  departure  sends  the  message 
‘ATR Response’ (IE115). 

Likewise,  the  goods  can  be  presented  at  a  customs  office  of 
destination that is different to the one declared.  

In  this  case,  the  actual  customs  office  of  destination  sends  the 
message  ‘AAR  Request’  (IE002)  to  the  customs  office  of 
departure,  asking  it  to  send  message  IE001.  In  this  way,  the  new 
customs office of destination can obtain the necessary information 
on the declaration data.  

After  receiving  the  message  ‘AAR  Response’  (IE003)  and 
checking  the  goods,  the  customs  office  of  destination  sends 
message IE018. 

If there is a change in a customs office of transit or destination, the 
messages which have been sent to the declared customs offices are 
of  no  use  and  remain  open.  To  clear  the  system,  the  NCTS 
automatically  sends  a  message  to  the  declared  customs  offices, 
notifying them where and when the goods have been presented, so 
they can close the messages. 

I.4.1.3.6 Simplified procedures: authorised consignor and authorised consignee 

Using  both  simplified  procedures  is  the  optimal  way  to  use  the 
NCTS.  The  possibility  for  an  operator  to  carry  out  all  the 
procedures  at  their  own  premises  and  exchange  information  with 
customs  electronically  is  clearly  the  most  rapid,  comfortable, 
secure and economic way of doing business.  

A requirement for using these simplified procedures is that both the 
authorised  consignor  and  authorised  consignee  possess  adequate 

45 

 
 
 
electronic systems for sharing information with the customs offices 
of departure and destination in the NCTS. 

The NCTS allows authorised consignors to:  

• 

• 

• 

create the transit declaration in their own computer system;  

send  the  IE015  message  to  the  customs  office  of  departure, 
without the goods having to be presented there;  

send  and  receive  notifications  that  the  declaration  has  been 
accepted  and  the  goods  released.  This  happens  by  other 
subsequent  messages  from  the  customs  office  of  departure, 
including requests to amend the declaration data.  

The NCTS allows authorised consignees to:  

• 

• 

• 

receive  the  goods  and  the  TAD  and  LoI,  if  needed,  at  their 
own premises;  

send the message ‘Arrival notification’ (IE007) to the relevant 
customs office of destination;  

receive and send subsequent messages concerning permission 
to unload the goods and to notify the results of that unloading. 

I.4.2 Other transit systems within the European Union 

I.4.2.1 Introduction 

Articles 226(3) 
and 227(2) UCC  

Apart  from  the  common  transit  the  internal/external  Union  transit 
procedures,  use  is  also  made  of  the  transit  procedures  described 
below: 

• TIR;  

• ATA carnet;  

• Rhine manifest;  

• NATO movement;  

• Postal package.  

The TIR procedure uses an international guarantee  system based 
on a chain of national guaranteeing associations, in contrast to the 
common  and  Union  transit  procedures  (see  Paragraph  I.4.2.2  and 
Part IX for information on TIR). 

The ATA carnet procedure is similar to  TIR,  but it is limited  to 
certain  types  of  goods  (see  Paragraph  I.4.2.3  for  information  on 

46 

 
 
ATA). 

The Rhine manifest procedure applies to water transport of non-
Union  goods  on  the  Rhine  and  its  associated  tributaries  (see 
Paragraph I.4.2.4 for information on the Rhine manifest). 

The NATO movement procedure applies to goods transported to 
NATO forces (see Paragraph I.4.2.5 for information on the NATO 
movement procedure). 

The postal package procedure applies to goods sent by post (see 
Paragraph I.4.2.6 for information on the postal package procedure). 

External Union transit procedure applies as well where Union 
goods are exported to a third country and moved within the customs 
territory of the Union under a TIR operation or under a transit 
procedure in accordance with the ATA Convention or the Istanbul 
Convention. 

I.4.2.2 TIR (Transport Internationaux Routiers) procedure 

Article 226(3)(b) 
and 227(2)b) UCC 

The principal legislation  governing the TIR procedure is the 1975 
TIR Convention, prepared under the auspices of the United Nations 
Economic Commission for Europe (UN/ECE). It has 77 contracting 
parties including the EU and its Member States.  

The  TIR  Convention  allows  the  international  movement  of  goods 
from  one  or  more  customs  offices  of  departure  to  one  or  more 
customs  offices  of  destination  (up  to  a  total  of  four  customs 
offices  of  departure  and  destination)  and  through  as  many 
countries as necessary. 

Under  Union  legislation,  the  TIR  procedure  can  be  used  in  the 
Union  only  for  a  transit  movement  which  begins  or  ends  outside 
the Union, or is effected between two points in the Union through 
the territory of a third country. 

The  TIR  Convention  applies  to  transports  with  road  vehicles, 
combinations of vehicles, and containers, and allows for the use of 
the  TIR  carnet  for  all  modes  of  transport,  provided  that  some 
portion of the journey is made by road.  

The TIR  Convention also contains specific  technical requirements 
for  the  construction  of  the  load  compartments  of  vehicles  or 
containers, to avoid smuggling. In addition, only carriers authorised 

47 

 
 
by  customs  are  allowed  to  transport  goods  under  the  TIR 
procedure.  

To  cover  the  customs  duties  and  taxes  at  risk  throughout  the 
journey,  the  TIR  Convention  has  established  an  international 
guaranteeing  chain  which  is  managed  by  the  International  Road 
Transport  Union  (IRU).  IRU  is  also  responsible  for  printing  and 
distributing  the  TIR  Carnet,  which  serves  both  as  a  customs 
declaration and proof of guarantee.  

The overall supervision of the TIR Convention and its application 
in  all  contracting  parties  falls  under  the  responsibility  of  the  TIR 
Administrative Committee, an inter-governmental body comprising 
all  contracting  parties  and  its  TIR  Executive  Board  (TIRExB), 
composed  of  nine  elected  members,  each  from  a  different 
contracting party. 

See  Part  IX  for  details  on  the  use  of  the  TIR  procedure  in  the 
Union. 

I.4.2.3 ATA (temporary admission) 

I.4.2.3.1 Background and legislation 

Articles  226(3)(c) 
and 227(2)(c) 
UCC 

The legal bases for this procedure are the ATA Convention and the 
Convention on  Temporary Admission (also  known as  the  Istanbul 
Convention). 

The 1961  ATA Convention remains  in force  and  currently  has 63 
contracting parties. 

The  Istanbul  Convention,  originally  intended  to  replace  the  ATA 
Convention, was concluded on 26 June 1990 in Istanbul under the 
auspices  of  the  Customs  Co-operation  Council  –  now  called  the 
World  Customs  Organisation  (WCO).  It  is  managed  by  an 
Administrative Committee and currently has 69 contracting parties. 

The rules on the use of an ATA carnet as a transit document within 
the Union are in Articles 283 and 284 IA.  

I.4.2.3.2 Description of the procedure 

For  the  purposes  of  the  ATA  carnet,  the  Union  is  considered  to 

48 

 
 
 
 
form a single territory. 

At the customs office of departure 

The customs office of departure or the customs office of entry into 
the Union must: 

– detach transit Voucher no. 1; 
– complete box ‘H’ (items A-D); 
– enter in box ‘H’ item (E) (as far as possible, using a stamp) 
the full name and address of the customs office to which 
voucher no. 2 must be returned.  

This office must also complete and certify the clearance for transit 
(items  1-7)  of  the  corresponding  transit  counterfoil,  before 
returning the carnet to the holder. 

At the customs office of destination 

  The customs office of destination or exit from the Union  

whichever is appropriate, must: 

– detach transit Voucher no. 2; 

  – certify box ‘H’ (item F); 
  – enter any remarks in item G; 
  – send the voucher without delay to the customs office mentioned 

in Box H (item E).  

That  office  must  also  complete  and  certify  the  certificate  of 
discharge (items 1-6) on the transit counterfoil, before returning the 
carnet to the holder.  

Enquiry procedure 

in 

All enquiries about ATA carnets are handled by designated central 
offices 
(see 
State 
https://ec.europa.eu/taxation_customs/business/customs-
procedures/what-is-customs-transit/customs-transit-ata-temporary-
admission_en).  

Member 

each 

The  following  schematic  diagram  illustrates  the  use  of  the  ATA 
carnet  as  a  transit  document  for  moving  goods  through  or  within 
the Union customs territory under the ATA carnet procedure. 

49 

 
 
 
 
 
 
 
 
 
Carnet is issued in an ATA 
Carnet is issued in an 
Convention country 

-------------------------------------------------------------------EC external border---------------------------------------------------------------------------------------------- 

OFFICE OF ENTRY 
Transit to office of destination 
acting as office of temporary 
importation. 

OFFICE OF EXIT 

White re-export voucher 

OFFICE OF EXIT 

Finalizes transit 

OFFICE OF DESTINATION 
acting as OFFICE OF 
TEMPORARY IMPORTATION 
- finalizes transit 
- white import voucher 
- enters final date for re-
exportation 
- enters office of re-exportation 
voucher 

OFFICE OF RE-
EXPORTATION 
White re-export voucher 
Transit to office of exit 

I.4.2.4 Rhine manifest 

I.4.2.4.1 Background and legislation 

Articles  226(3)(d) 
and 
227(2)(d) 
UCC 

The legal bases for this procedure are the Mannheim Convention of 
17 October 1868  and  the  Protocol  adopted  by  the  Central  Rhine 
Navigation Commission on 22 November 1963.  

I.4.2.4.2 Description of the procedure 

The  Rhine  manifest  procedure  allows  traffic  on  the  Rhine  and  its 
tributaries to cross national frontiers. 

The  Mannheim  Convention  concerns  the  following  countries 
bordering  the  Rhine:  the  Netherlands,  Belgium,  Germany, 
France  and  Switzerland.  For  the  purposes  of  the  Convention, 
these countries are considered to form a single territory.  

Article 9 of the Convention states that where a ship travels on the 
Rhine  without  loading  or  unloading  in  the  territory  of  these 
countries, it may proceed without customs control.  

The Rhine manifest procedure can be used as a transit declaration 
for the Union transit procedure, where appropriate. 

50 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
I.4.2.5 NATO movements 

I.4.2.5.1 Background and legislation 

Articles  226(3)(e) 
and 
227(2)(e) 
UCC 

The  rules  concerning  the  import,  export  and  transit  of  goods  for 
NATO forces  are contained in  the  Agreement  between  the Parties 
to the North Atlantic Treaty Organisation regarding status of their 
forces, signed in London on 19 June 1951.  

The  document  used  for  transporting  such  goods  is  NATO  Form 
302. This form may be used only when the goods are moved under 
a mandate and command of NATO forces.  

The EU legislation providing for NATO Form 302 to be used as a 
transit  declaration  for  the  Union  transit  procedure  is  in  Articles 
285-287 IA.  

I.4.2.5.2 Description of the procedure 

There  are  28  members  of  the  North  Atlantic  Treaty  Organisation 
(NATO): Belgium, Bulgaria, Denmark, Estonia, Germany, Greece, 
Spain,  France,  Italy,  Latvia,  Lithuania,  Luxembourg,  Netherlands, 
Portugal,  Romania,  Slovakia,  Slovenia,  the  United  Kingdom, 
Canada,  Czech  Republic,  Hungary,  Iceland,  Norway,  Poland, 
Turkey, Albania, Croatia and the United States of America. 

The customs authority in each of the above-mentioned countries, in 
agreement  with  each  NATO  unit  stationed  on  its  territory, 
designates  a  customs  office  (or  a  central  office)  to  be  responsible 
for  customs  formalities  and  controls  concerning  the  movement  of 
goods carried out by or on behalf of each NATO unit. 

Each  designated  customs  office  in  the  Member  State  of  departure 
must provide 302 forms to the NATO unit(s) under its jurisdiction, 
to be used as transit declarations: 

• 

• 
• 

the  customs  office’s  stamp  and 

pre-authenticated  with 
signature; 
serially numbered; 
bearing  the full  address  of that office (for the return  copy of 
form 302). 

The  customs  office  must  keep  a  record  of  the  quantity  and  serial 
numbers of all pre-authenticated 302 forms issued to NATO units.  

51 

 
 
 
Each consignment must travel with a pre-authenticated form 302. 

No  later  than  the  time  of  consignment,  the  competent  NATO 
authority must do one of the following: 

•  send the form 302 data electronically to the customs office of 

departure or entry; 

•  complete form 302 on paper by adding a statement that the 

goods are being moved under their control, and authenticate 
the statement by signing, stamping and dating.  

Where form 302 is presented on paper, a copy of a completed and 
signed form must be given without delay to the designated customs 
office responsible for customs formalities and controls pertaining to 
the NATO forces which dispatched the goods, or on whose behalf 
the goods are being dispatched.  

The other copies of form 302 accompany the  goods to the NATO 
forces at their destination, where the forms are stamped and signed 
by those forces.  

When  the  goods  arrive,  two  copies  of  the  form  are  given  to  the 
designated  customs  office.  That  customs  office  retains  one  copy 
and  stamps  and  returns  the  second  copy  to  the  customs  office 
responsible for NATO formalities and controls (mentioned above). 
The address is the one indicated on form 302. 

However,  note  that  when  goods  circulating  under  form  302  are 
transported  for  all  or  part  of  their  journey  using  the  paper-based 
transit  procedure  applicable  to  goods  transported  by  rail,  the 
operation carried out under form 302 is suspended during that part 
of the journey. 

I.4.2.6 Postal packages 

I.4.2.6.1 Background and legislation 

Articles  226(3)(f) 
and 
227(2)(f) 
UCC 

The principle of freedom of transit is laid down in Article 1 of the 
UPU  Constitution  (1964)  and  Article  4  of  the  UPU  Convention 
(2008). 

This principle obliges each postal operator to forward items passed 
to it by another postal operator using the quickest routes and most 
secure means.  

52 

 
 
This preserves national  postal monopolies but obliges the national 
postal operator to convey all items passed to it by a postal service 
in another UPU country. 

The transit procedure under the postal system is open to UPU rights 
holders  (‘designated  operator’  –  here  referred  to  as  ‘designated 
postal  operator67).  National  postal  legislation  will  lay  down  who 
this operator is. 

When  post  in  transit  is  not  handed  over  to  the  designated  postal 
operator  in  the  country  that  is  transited,  but  rather  is  transported 
across  that  country  by  a  private  operator,  the  standard  customs 
procedures will apply. 

The  customs  territory  of  the  Union  is  considered  to  form  a  single 
territory  for  the  purpose  of  transit  by  post.  A  designated  postal 
operator  from  one  Member  State  can  therefore  use  of  the  transit 
procedure  for  post  to  carry  goods  across  the  whole  customs 
territory of the Union.  

This means that this operator may, but is not required to, hand over 
the  consignment  to  the  designated  postal  operator  in  the  Member 
State of transit. 

A designated postal operator may arrange the means of transport to 
carry the goods across national borders within the EU.  

Sub-contractors  should  be  able  to  provide  transport  services  for  a 
designated  postal  operator,  provided  they  have  properly  identified 
the operator – for example in the transport document. 

I.4.2.6.2 Description of the procedure 

Articles 288-290 
IA 

The  rules  of  the  transit  procedure  for  goods  transported  under  the 
postal system are specified in Articles 288-290 IA.  

Where non-Union goods are carried by post (including parcel post) 
from  one  point  to  another  in  the  customs  territory  of  the  Union 
under  the  external  transit  procedure,  the  package  and  any 
accompanying  documents  must  bear  a  yellow  label  (Annex  72-01 

On 24 March 2021 
‘Designated  postal  operator’  means  an  operator  established  in  and  authorised  by  a  Member  State  to  provide  the  international 

6 
7 

services governed by the Universal Postal Union Convention currently in force. 

53 

 
                                                 
IA). 

If a package, mail bag or container contains multiple items, it still 
just needs one yellow label, on the external packaging. 

If  there  is  no  yellow  label  or  other  evidence  of  the  goods’  non-
Union status, they will be treated as Union goods. 

If  the  postal  consignment  contains  both  Union  goods  and  non-
Union goods, proof of the customs status (T2L) of the Union goods 
(or a reference to the MRN of the proof) must be sent separately to 
the  postal  operator  of  destination  (or  be  enclosed 
the 
consignment).  

in 

If  the  proof  was  sent  separately  to  the  postal  operator  of 
destination,  that  operator  must  present  the  proof  to  the  customs 
office of destination, together with the consignment.  

If  the  proof  or  its  MRN  is  enclosed  in  the  consignment,  this 
should  be  clearly  indicated  on  the  outside  of  the  package.  A  T2L 
document can be issued retrospectively. 

Yellow labels must be affixed to the outside of the package and to 
the  consignment  note.  And  for  postal  packages  CN22/CN23,  a 
label must also be affixed to the customs declaration. 

If  Union  goods  are  moved  to,  from  or  between  special  fiscal 
the  postal 
territories  under 
consignment and  any  accompanying documents must bear a label, 
as set out in Annex 72-02 IA. 

transit  procedure, 

internal 

the 

If Union goods are moved under the internal transit procedure from 
the customs territory of the Union to a common transit country, for 
onward  transport  to  the  customs  territory  of  the  Union,  they  must 
be  accompanied  by  proof  of  their  customs  status  as  Union  goods, 
by one of the means listed in Article 199 IA. 

This  proof must  be presented to  a  customs office  when  the  goods 
re-enter the customs territory of the Union. 

the  Union 

transit  procedure 

is  highly 
As  an  alternative, 
recommended for such Union goods, to avoid delays when crossing 
borders. However, the common transit procedure does not apply to 
postal  consignments  (see  Article  2  of  Appendix  1  of  the  CTC). 
Therefore,  a  Union  transit  procedure  will  be  suspended  while 

54 

 
 
crossing common transit countries. 

I.5 Exceptions (pro memoria) 

I.6 Specific national instructions (reserved) 

I.7 Restricted part for customs use only 

I.8 Annexes 

55 

 
 
 
I.8.1 Rules and principles governing the adoption of Union transit legislation 

Latest  version  of  the  rules  of  procedures  for  the  Customs  Code  Committee  and  Expert 
Group can be found at: 

https://ec.europa.eu/transparency/regexpert/index.cfm?do=groupDetail.groupDetailDoc&
id=23818&no=1 

RULES OF PROCEDURE OF THE CUSTOMS EXPERT GROUP 

THE CUSTOMS EXPERT GROUP  

Having  regard  to  the  Union  Customs  Code  (UCC)  and  the  UCC  Implementing 
Regulation (in particular Article 211(6) UCC and Article 259 of the UCC Implementing 
Regulation),  

Having regard to the terms of reference of the Customs Expert Group,  

Having regard to the standard rules of procedure of expert groups,  

HAS ADOPTED THE FOLLOWING RULES OF PROCEDURE:  

Article 1 

Representation 

1.  Each  Member  State  shall  be  considered  to  be  one  member  of  the  Customs  Expert 
Group (hereinafter referred to as ‘the group’). Each member of the group shall decide 
on  the  composition  of  its  delegation,  taking  into  account  the  expertise  required,  and 
inform the chair.  

2. Within the date mentioned in  the  invitation  and  in  any  case no  later than 5  calendar 
days  before  the  date  of  a  group  meeting,  the  Member  States’  authorities  shall 
communicate to the Commission:  

a)  the  composition  of  each  delegation,  except  where  such  composition  is  already 

known to the chair;  

b) the absence of a delegation to a meeting.  

3. A member delegation may represent a maximum of one other member. The member 
that is being represented shall inform the chair of this in writing before the meeting, or 
in the case of a standing mandate, before the first meeting, in which that mandate is 
valid.  

56 

 
 
 
  A mandate to represent another member may have the following content:  

a) a member may give a standing mandate – until further notice – to another member, 
to represent it in discussions covering all meetings and concerning all items on the 
agenda of those meetings;  

b) a member may give a single mandate to another member to represent it in a specific 

meeting concerning all items on the agenda of that meeting; or  

c)  a  member  may  give  a  single  mandate  to  another  member  for  one  specific 

item/several specific items on the agenda of a specific meeting.  

Article 2 

Secretariat 

The Commission shall provide secretarial support for the group and any sections or sub-
groups created under Article 6.  

Article 3 

Convening a meeting 

1. Meetings of the group are convened by the Chair, either on its own initiative, or at the 
request of an absolute majority of members, after the Chair has given its agreement.  

2. Joint meetings of sections of the group, or of the group with other expert groups, may 
be convened to discuss matters falling within their respective areas of responsibility.  

57 

 
 
 
Article 4 

Agenda 

1.  The  secretariat  shall  draw  up  the  agenda  under  the  responsibility  of  the  Chair  and 

submit it to the members of the group.  

2. The agenda shall be adopted by the group at the start of the meeting.  

3. The agenda shall make a distinction between:  

a) Draft Delegated Acts for consultation;  

b) The examination of the economic conditions  in connection  with an  application or 
an  authorisation  for  a  special  procedure  under  Article  211  (6)  UCC  and  in 
accordance with Article 259 of the UCC Implementing Regulation;  

c) other issues put to the group for information or an exchange of views, either on the 

chair's initiative, or at the written request of a member of the group.  

Article 5 

Documentation to be submitted to group members 

1. The secretariat shall – no later than 14 calendar days before the date of the meeting – 
submit to the  group  members the invitation  to  the  meeting, the  draft agenda  and the 
delegated  act  or  application  or  authorisation  for  a  special  procedure  on  which  the 
group is consulted.  

2.  The  secretariat  shall  submit  to  the  group  members  other  documents  related  to  the 

meeting, as far as possible within the same time limit.  

3.  In  urgent  or  exceptional  cases,  the  time  limits  for  submitting  the  documentation 
mentioned in paragraphs 1 and 2 may be reduced to five calendar days before the date 
of the meeting.  

Article 6 

Sections and sub-groups 

1. The Group shall comprise the following sections:  

 General Customs Legislation  

 Data Integration and Harmonisation – EU Customs Data Model  

 Authorised Economic Operator  

58 

 
 Customs Control and Risk Management  

 Tariff and Statistical Nomenclature  

 Tariff Measures  

 Duty Relief  

 Origin  

 Customs Valuation  

 Customs Debt and Guarantees  

 Import and Export Formalities  

 Customs Status and Transit  

 TIR Convention and other UNECE customs Conventions  

 Special Procedures other than transit  

 Enforcement of Intellectual Property Rights  

 International Customs Matters  

2.  The  General  Customs  Legislation  section  shall  preserve  the  overall  structure  and 

consistency of customs legislation.  

3. The consultations in a matter that falls under the scope of two or more sections shall 
take  place  in  the  General  Customs  Legislation  section,  taking  into  account  the 
conclusions reached in the respective sections.  

4. In duly justified cases and on the chair's proposal, in the cases referred to in paragraph 
3, the General Customs Legislation section may decide, in accordance with Article 7, 
that  the  consultation  takes  place  in  a  section  other  than  the  General  Customs 
Legislation section.  

5. As well as the sections, the Chair may, after consulting the group, set up ad hoc sub-
groups to examine specific questions on the basis of specific terms of reference; such 
sub-groups shall be disbanded as soon as their mandate is fulfilled.  

6. For the purposes of these rules and except where otherwise provided for, references to 

‘the group’ shall include any section or sub-group concerned.  

59 

 
 
 
Article 7 

Conclusions of the group 

1. As far as possible, the group shall reach conclusions by consensus.  

2.  In  the  absence  of  consensus,  and  if  the  Chair  asks  the  group  to  vote,  the  group's 
conclusions shall be adopted by an absolute majority of the members. Members shall 
have the right to have a document summarising the reasons for their position annexed 
to the meeting report.  

Article 8 

Advice of the group on fulfilment of economic conditions 

If,  under  Article  211(6)  of  the  UCC  and  Article  259  of  the  UCC  Implementing 
Regulation,  the  group  is  requested  to  advise  the  Commission  on  whether  the  economic 
conditions are fulfilled in connection with an application or an authorisation for a special 
procedure, the following specific rules apply:  

a) The group will be requested to advise the Commission only after it has been verified 
that  all  the  other  relevant  conditions  (excluding  the  provision  of  a  guarantee)  for 
granting  the  authorisation are fulfilled and,  where applicable,  both the members  and 
the Commission have performed all other necessary consultations on the application, 
in particular those related to anti-dumping or countervailing measures.  

b) Before the group votes, the group shall express its preliminary/indicative view on the 
application  or  authorisation.  If  this  view  is  that  the  economic  conditions  are  not 
fulfilled,  the  member  concerned  shall  communicate  to  the  applicant  or  the 
authorisation holder the grounds on which the group took this view.  

c)  If  the  group  does  not  reach  consensus,  the  members  shall  vote  on  the  application  or 

authorisation.  

d) The group’s advice shall be that the economic conditions are fulfilled if there are more 
members present (or represented) voting in favour of the application or authorisation 
than members present (or represented) voting against. In all other cases, the advice of 
the group shall be that the economic conditions are not fulfilled or no longer fulfilled. 
Abstentions shall not be taken into account.  

e) The members voting against shall give the reasons for their position.  

f)  If  a  member  has  not  concluded  its  internal  consultation  procedure  and,  therefore, 
cannot give an opinion on an application or authorisation at the time of the meeting, 
this  member  may,  with  the  Chair’s  permission,  give  its  opinion  in  writing  within  a 
fortnight after the meeting. If an opinion in writing is not permitted by the Chair, the 

60 

 
member  concerned  has  the  option  to  vote  during  the  group  meeting  or  abstain  from 
voting.  

Article 9 

Relations with the European Parliament and the Council 

1.  The  Commission  shall  provide  the  Parliament  and  the  Council  with  the  same 
documentation on preparing and implementing Union customs legislation that it sends 
to  the  members  for  the meetings.  This  includes  soft  law  and  delegated  acts.  Experts 
from the European Parliament and the Council shall have access to the meeting of the 
group.  

2. The sharing of and access to confidential information is governed by Annex II of the 
Framework  Agreement  on  relations  between  the  European  Parliament  and  the 
European Commission.  

3. When preparing and drawing up delegated acts, the Commission shall ensure the draft 
acts  are  sent  to  the  European  Parliament  and  the  Council  in  good  time,  and 
simultaneously.  

Article 10 

Third countries and experts 

1. The Chair shall invite on an ad hoc basis, as observers:  

a)  The  representatives  of  Turkey,  to  attend  the  meetings  of  the  group  on  matters 
the  EC-Turkey  Association  Council  of 

affecting  Decision  No  1/95  of 
22 December 1995 on implementing the final phase of the Customs Union; 

b)  The  representatives  of  Andorra,  to  attend  the  meetings  of  the  group  on  matters 
the  EC-Andorra  Joint  Committee  of 
affecting  Decision  No  1/2003  of 
3 September 2003, on the laws, regulations and administrative provisions necessary 
for the proper functioning of the Customs Union;  

c) The representatives of Switzerland, to attend the meetings of the group on matters 
affecting  the  Agreement  between  the  European  Community  and  the  Swiss 
Confederation on the simplification of inspections and formalities in respect of the 
carriage  of  goods  and  on  customs  security  measures,  signed  in  Brussels  on 
25 June 2009;  

d)  The  representatives  of  Norway,  to  attend  the  meetings  of  the  group  on  matters 
affecting  the  EEA  Agreement  on  simplification  of  inspections  and  formalities  in 

61 

 
 
respect  of  carriage  of  goods,  as  amended  by  Decision  76/2009  of  the  EEA  Joint 
Committee.  

e)  The  representatives  of  acceding  countries,  to  attend  the  meetings  of  the  group  as 

from the date of signature of the Treaty of Accession.  

3. The Chair may decide to invite other parties to participate in the work of the group or 
sections  –  namely  representatives  of  other  third  parties,  or  experts  from  outside  the 
group  who have specific  competence  in a  subject  on the agenda.  This  can be  on the 
the  group.  
Chair’s  own 

request  of  a  member  of 

initiative  or  at 

the 

The  Chair  shall  notify  the  members  of  the  group  of  any  such  invited  parties  in  the 
invitation to the meeting. Participation by these parties can be prevented if an absolute 
majority of the component members of the group oppose  it,  at  the latest by the date 
mentioned in the invitation.  

Article 11 

Written procedure 

1.  If  necessary,  the  group  may  be  consulted  via  a  written  procedure.  To  this  end,  the 
secretariat sends the group members the document(s) on which the group is consulted, 
within the deadlines mentioned in Article 5.  

2.  However,  if  an  absolute  majority  of  group  members  asks  for  the  question  to  be 
examined at a meeting of the group, the written procedure shall be terminated without 
result and the Chair shall convene a meeting of the group as soon as possible.  

3. The chair shall inform the members of the group of the outcome of a written procedure 

no later than 14 calendar days after the expiry of the deadline for voting. 

Article 12 

Minutes of the meetings 

1. Minutes on the discussion of each point on the agenda and the conclusions delivered 
by the  group,  in  accordance with  Article  8,  shall  be meaningful  and complete. They 
shall be drafted by the secretariat under the responsibility of the Chair.  

2. The minutes shall be submitted to the members as soon as possible, and at the latest 

five calendar days before the following meeting of the same section.  

3. The members of the group may request corrections to the minutes.  

62 

 
 
 
 
Article 13 

Attendance list 

At each meeting, the secretariat shall draw up, under the responsibility of the Chair, an 
attendance list specifying, where  appropriate,  the  authorities, organisations  or  bodies  to 
which the participants belong.  

Article 14 

Conflicts of interest 

If a conflict of interest in relation to an external expert invited as an independent expert 
to a meeting pursuant to Article 9(3) arise, the Chair shall take all appropriate measures, 
in compliance with the general Commission rules on expert groups.  

Article 15 

Correspondence 

1.  Correspondence  relating  to  the  group  shall  be  addressed  to  the  Commission,  for  the 

attention of the Chair.  

2. Correspondence for group members shall be submitted to the email address(es) which 
they provide for that purpose and which may include the Permanent Representations 
of the Member States. 

Article 16 

Access to documents 

Applications  for  access  to  documents  held  by  the  expert  group  will  be  handled  in 
accordance with Regulation (EC) No 1049/2001 and the detailed rules for its application.  

Article 17 

Deliberations 

In  agreement  with  the  Chair,  the  group  may,  by  an  absolute  majority  of  its  members, 
decide to open its deliberations to the public.  

Article 18 

Protection of personal data 

All processing of  personal data for the  purposes  of these  rules of procedure shall be  in 
accordance with Regulation (EC) No 45/2001.  

63 

 
Article 19 

Application 

These rules of procedure shall apply from the date of adoption by the group. 

64 

 
 
 
I.8.2 Rules and principles governing the adoption of common transit legislation.  

EU-Common Transit Countries Joint Committees and working groups on common transit 
and on the simplification of formalities in trade in goods  

Provisions  of  the  EU-Common  Transit  Countries  Joint  Committees  on  common 
transit  and  on  simplification  of  formalities  in  trade  in  goods  establishing  their 
respective rules of procedure and setting up a working party 

THE EU-COMMON TRANSIT COUNTRIES JOINT COMMITTEE on common transit 
(‘JOINT COMMITTEE on common transit’); 

having regard to the Convention on a common transit procedure of 20 May 1987 and in 
particular Article 14 (4) and (5) thereof, 

and 

THE EU-COMMON TRANSIT COUNTRIES JOINT COMMITTEE on simplification 
of formalities in trade in goods (‘JOINT COMMITTEE on simplification of formalities 
in trade in goods’); 

having regard to the Convention of 20 May 1987 on simplification of formalities in trade 
in goods and in particular Article 10(4) and (5) thereof, 

HAVE ADOPTED THE FOLLOWING PROVISIONS: 

Chapter I 

Joint Committee 

Article 1 

The Joint Committee shall be chaired in turn for one calendar year by a representative of 
the European Commission and a representative of one of the EFTA countries. 

Article 2 

The  tasks  of  the  Secretariat  of  the  Joint  Committee  shall  be  carried  out  in  turn  by  a 
representative  of  the  European  Commission  and  a  representative  of  the  EFTA  country 
chairing the Joint Committee. 

65 

 
 
 
 
  
Article 3 

Once they have obtained the agreement of the Parties, the Chair of the Joint Committee 
shall fix the date and place of meetings. 

Before each meeting the Chair shall be informed of the composition of each delegation. 

Article 4 

Article 5 

Unless there is a decision to the contrary, the meetings of the Joint Committee shall not 
be  public.  The  Joint  Committee  may,  depending  on  the  subjects  dealt  with,  invite  any 
persons or organisations concerned by these subjects. 

Article 5 a 

1.  When  the  Joint  Committee  has  decided  that  a  third  country  will  be  invited  to 
accede  to  the  Conventions,  this  third  country  may  be  represented  on  the  Joint 
Committee, sub-committees and working parties by observers, in accordance with 
Article 15(6) of the Convention on a common transit procedure  and Article 10(6) 
of the Convention on simplification of formalities in trade in goods, respectively. 

2. 

The Joint Committee may invite other third countries to be represented on the Joint 
Committee, sub-committees and/or working parties by informal observers, before 
the date referred to in Article 15(6) of the Convention on a common transit 
procedure and Article 10(6) of the Convention on simplification of formalities in 
trade in goods, respectively.  

This invitation is made in writing by the Chair and can be limited in time or limited 
to certain groups or agenda items. It can be withdrawn at any point in time. 

Article 6 

The Joint Committee's decisions and recommendations in respect of urgent matters may 
be taken by written procedure. 

Article 7 

All communications from the Chair and the Contracting Parties in accordance with these 
rules  of  procedure  shall  be  addressed  to  the  Parties  and  to  the  Secretariat  of  the  Joint 
Committee. 

66 

 
 
 
 
 
1. 

2. 

3. 

Article 8 

The  Chair  shall  draw  up  the  provisional  agenda  for  each  meeting.  It  shall  be 
forwarded to the Contracting Parties no later than fifteen days before the beginning 
of the meeting. 

The provisional agenda shall include the items the Chair has been asked to include 
in it – provided this request is received no later than 21 days before the beginning 
of the  meeting, and the  related documentation  is  sent at  the  latest on the  date the 
provisional agenda is dispatched. 

The  agenda  shall  be  adopted  by  the  Joint  Committee  at  the  beginning  of  each 
meeting. Items other than those appearing on the provisional agenda may be placed 
on the agenda. 

4. 

The Chairman may, in agreement with the Contracting Parties, shorten the periods 
specified in paragraph 1 and 2, to take account of requirements. 

Article 9 

The Joint Committee established by the Convention on a common transit procedure and 
the Joint Committee established by the Convention on the simplification of formalities in 
trade in goods may hold combined meetings. 

Article 10 

1. 

The  Secretariat  of  the  Joint  Committee  shall  draw  up  a  summary  record  of  each 
meeting.  This  shall  include,  in  particular,  the  conclusions  arrived  at  by  the  Joint 
Committee. 

2.  On  approval  by  the  Joint  Committee,  the  summary  record  shall  be  signed  by  the 
Chairman and by the Secretariat of the Joint Committee and filed in the records of 
the European Commission. 

3.  A copy of the summary record shall be forwarded to the Contracting Parties. 

Article 11 

67 

 
 
 
 
 
 
 
 
 
Acts of the Joint Committee shall be signed by the Chairman. 

Article 12 

Recommendations and  decisions by the Joint Committee within the meaning of  Article 
15 of the Convention on a common transit procedure and Article 11 of the Convention on 
the  simplification  of  formalities  in  trade  in  goods,  respectively,  shall  be  entitled 
‘Recommendation’  or  ‘Decision’  followed  by  a  serial  number  and  a  reference  to  their 
subject matter. 

Article 13 

1.  Recommendations  and  decisions  by  the  Joint  Committee  within  the  meaning  of 
Article 15 of the Convention on a common transit procedure and Article 11 of the 
Convention on the simplification of formalities in trade in goods, respectively, shall 
be divided into articles. As a general rule, decisions shall include a provision fixing 
the date on which they enter into force. 

2. 

The recommendations and decisions referred to in the first paragraph shall end with 
the  words  ‘Done  at  ..................  (date)’,  the  date  being  that  on  which  they  were 
adopted by the respective Joint Committee. 

3.  Recommendations  and  decisions  referred  to  in  the  first  paragraph  shall  be 

forwarded to the addressees referred to in Article 7 above. 

Article 14 

Each  of  the  Parties  shall  bear  the  cost  of  the  expenses  they  incur  as  a  result  of 
participating in meetings of the Joint Committee – both staff, travelling and subsistence 
expenses and postal and telecommunications costs. 

1. 

2. 

Article 15 

The  expenses  for  interpretation  at  meetings  and  for  translating  documents  –  into 
and  out  of  official  languages  of  the  European  Union  –  shall  be  borne  by  the 
European Union. 

If a  common transit  country uses a  language which  is  not an  official  language  of 
the  European  Union,  that  country  shall  bear  the  expenses  of  interpretation  or 
translation into an official language of the European Union. 

68 

 
 
 
 
 
 
3. 

The  practical  expenses  related  to  organising  meetings  shall  be  borne  by  the 
Contracting Party who holds the Chair, in accordance with Article 1. 

Article 16 

Without prejudice to other provisions applicable in this matter, the business of the Joint 
Committee shall be confidential. 

Chapter II 

Working Group 

Article 17 

A  Working  Party  shall  be  set  up  to  assist  the Joint  Committee  in  carrying  out  its  tasks 
and  in  which  all  the  Contracting  Parties  to  the  respective  Convention  shall  be 
represented. 

Article 18 

The  Chair  and  the  Secretariat  of  the  Working  Party  shall  be  assumed  by  the  European 
Commission. 

Articles 3 to 5, 7 to 10 and 14 to 16 shall apply mutatis mutandis to the Working Party. 

Article 19 

Adopted by the EU-Common Transit Countries Joint Committees on common transit and 
on simplification of formalities in trade in goods on 5 December 2017 in Oslo. 

69 

 
 
 
 
 
 
 
 
 
PART II – STATUS OF GOODS 

II.1 Introduction 

Part  II  deals  with  the  concept  of  the  status  of  goods,  how  and  when  it  is  necessary  to 
prove the customs status of Union goods, and the impact of status on the transit systems. 

Paragraph II.2 contains the general theory and legislation on the customs status of goods. 

Paragraph  II.3  details  the  common  means  used  to  prove  the  customs  status  of  Union 
goods. 

Paragraph II.4 deals with movements of Union goods without requiring proof of Union 
status. 

Paragraph  II.5  gives  details  on  how  to  prove  the  customs  status  of  Union  sea-fishing 
products.  

Paragraph II.6 is reserved for specific national instructions. 

Paragraph II.7 is reserved for the use by customs administrations. 

Paragraph II.8 contains the Annexes to Part II. 

70 

 
 
 
 
II.2 General theory and legislation 

II.2.1 The customs status of the goods 

II.2.1.1 Union goods 

Article 5 (23) UCC 
Article 2, 
Convention 

Article 153(3) UCC  

Union goods are those: 

1.  wholly obtained in the customs territory of the Union; or 
2.  brought into the customs territory of the Union from countries or 

territories outside that territory and released for free 
circulation; or 

3.  obtained or produced in the customs territory of the Union, 
either solely from goods brought into the customs territory of 
the Union from countries or territories outside that territory 
which have been released for free circulation or from a 
combination of these goods and goods wholly obtained in the 
customs territory of the Union. 

If  the  goods  are  wholly  obtained  from  goods  placed  under  the 
external transit procedure they do not have the Union status. This is 
the case, for example, for animals. These new-borns are deemed to 
be non-Union goods.  

II.2.1.2 Non-Union goods 

Article 5 (24) UCC 

Non-Union  goods  are  goods  other  than  those  referred  to  above  or 
which have lost their customs status as Union goods. 

Article 154 UCC 
Articles 
2(3)(a)Convention 

Union goods lose their status when: 
- 

they are taken out of the customs territory of the Union, except 
for the cases detailed in Section II.2.2; 
they are placed under the external transit procedure, the free 
zone procedure , the customs warehousing procedure or the 
inward-processing procedure; or 
they are placed under the end-use procedure and are either left 
to the State or destroyed and waste remains. 

- 

- 

II.2.1.3 Which transit procedure? 

If  the  goods  are  declared  for  transit,  the  above  distinction  in  the 
customs  status  of  goods  determines  whether  they  will  be  placed 
under a T1, or T2/T2F procedure. 

See also  Sections  I.4.1.2.1  and  I.4.1.2.2  for  further  clarification on 

71 

 
 
 
 
 
 
using these codes. 

Article 227(1) UCC 

T2  transit  procedures  can  only  take  place  when  a  third  country  is 
involved. If Union goods temporarily leave the customs territory of 
the Union and no third country is involved in such movement, then 
these  goods  may  alternatively  be  moved  under  the  provisions 
governing  the  status  of  Union  goods  as  further  described  below 
Section II.2.2. 

II.2.2 Moving Union goods 

Article 154(a) UCC 
and Article 119(2) 
and (3)DA 

When  moving  Union  goods  from  one  point  to  another  within  the 
customs  territory  of  the  Union,  which  may  involve  these  goods 
being  temporarily  moved  outside  of  that  territory,  they  lose  their 
Union status as from the moment they leave the customs territory of 
the  Union.  However,  in  specific  cases,  these  Union  goods  may 
move temporarily out of the customs territory of the Union without 
their  status  as  Union  goods  being  altered.  We  distinguish  three 
possible scenarios: 

1.  under a customs procedure; 
2.  without a customs procedure, but with proof of Union status; 
3.  without a customs procedure being applied and without proof of 

Union status being presented. 

These three possibilities are elaborated on in the coming sections. 

II.2.2.1 Under a customs procedure 

Article 155(1) UCC 

Union  goods  may  move  from  one  point  to  another  within  the 
customs territory of the Union and temporarily out of that territory 
when placed under the internal transit procedure.  

When the internal transit procedure is taking place under one of the 
following  circumstances,  the  goods  will  only  keep  their  status  as 
Union  goods  if  that  status  is  established  under  certain  conditions 
and by means laid down in the customs legislation: 
- 
- 
-  under the Rhine Manifest; 
-  under form 302; 
-  under the postal system in accordance with the acts of the UPU. 

in accordance with the TIR Convention; 
in accordance with the ATA Convention/Istanbul Convention; 

72 

 
 
 
 
 
 
See also: Sections II.2.3.4.2. and II.3.2.5. 

Article 154(b) UCC 

Note  that  where  Union  goods  are  placed  under  the  external  transit 
procedure  (T1)  instead  of  the  internal  transit  procedure  (T2),  they 
lose their Union status and will be treated as non-Union goods. 

The details on applying the transit procedures are described in all of 
the other parts of this manual. 

II.2.2.2 Under a customs procedure, but with proof of Union status 

Article 119(3) DA 

Union  goods  may  move  from  one  point  to  another  within  the 
customs territory of the Union and temporarily out of that territory 
without  being  subject  to  a  customs  procedure  and  without  their 
status  being  altered  if  their  customs  status  of  Union  goods  is 
proven in the following specific cases: 
- 
- 

they temporarily left the territory by air or sea; 
they are being carried under a single transport document issued 
in a Member State and they are not being transhipped outside 
the territory of the Union; 
they are transhipped outside the territory of the Union on a 
means of transport other than that onto which they were initially 
loaded, with a new transport document being issued covering 
carriage from outside the Union provided that the new document 
is accompanied by a copy of the original single transport 
document; 
they are motorised road vehicles registered in a Member State; 
if packaging, pallets and other similar equipment, excluding 
containers, belonging to a person established in the Union, are 
used to transport goods which temporarily left the territory; or 
they are goods in baggage carried by passengers which are not 
intended for commercial use. 

- 

- 
- 

- 

II.2.2.3  Without  a  customs  procedure  being  applied  and  without  proof  of  Union 
status 

Article 119(2) DA 

Union  goods  may  move  from  one  point  to  another  within  the 
customs territory of the Union and temporarily out of that territory 
without undergoing a customs procedure and without their status 
being altered in the following specific cases: 

- 

they are carried by air and loaded or transhipped in a EU airport 
for consignment to another EU airport under a single transport 
document issued in a Member State (see Section II.4.1.); 

73 

 
 
 
 
 
- 

- 

they are carried by sea on a regular shipping service (RSS) 
vessel and shipped between 2 EU ports (see Section II.4.2.); or 
they are carried by rail and transported through a contracting 
party to the Convention under the cover of a single transport 
document issued in a Member State and provided for in an 
international agreement (see Part VI.3.5). 

II.2.3 Proof of the customs status of Union goods 

II.2.3.1 Presumption of the customs status of Union goods 

Article 153 (1) 
UCC 

In  general,  all  goods  within  the  customs  territory  of  the  Union  are 
presumed  to  have  the  customs  status  of  Union  goods  unless  it  is 
established that they are not Union goods. 

However, there are circumstances, as described in the next section, 
where  in  spite  of  this  general  rule,  the  presumption  of  having  the 
customs status of Union goods does not apply and the status of the 
goods must be proven. 

II.2.3.2 Requirement to prove the customs status of Union goods 

Article 119 (1) DA 

The  presumption  of  the  customs  status  of  Union  goods  does  not 
apply: 
-  where goods are brought into the customs territory of the Union 
and are still under customs supervision, with authorities still  
determining their customs status; 
-  where goods are in temporary storage; 
-  where goods are placed under any of the special procedures, 
with the exception of the internal transit, outward processing 
and the end-use procedures; 

-  where sea-fishing products caught by a Union fishing vessel 

outside the customs territory of the Union, in waters other than 
the territorial waters of a third country, i.e. international waters, 
are brought into the customs territory of the Union; 

-  where goods that are obtained from the above-mentioned sea-

fishing products on board that vessel or a Union factory ship, in 
the production of which other products having the customs 
status of Union goods may have been used, are brought into the 
customs territory of the Union; or 

-  where products of sea-fishing and other products are taken or 
caught by vessels flying the flag of a third country within the 
customs territory of the Union. 

74 

 
 
 
 
Article 2(2), 
Appendix II, 
Convention 

Goods  whose  customs  status  of  Union  goods  cannot  be  proven, 
where required above, will be treated as non-Union goods. 

II.2.3.3 Waiver to prove the customs status of Union goods 

Nevertheless,  it  is  not  required  to  prove  the  Union  status  of  goods 
when they were moved as described above in Section II.2.2.3. 

II.2.3.4 The means of proof of Union status 

II.2.3.4.1 Common means 

Article 199 IA 
Article 4, Appendix 
II, Convention 

- 

Where it is necessary to prove the customs status of Union goods as 
listed in Section II.2.3.2 and the Union  goods have been moved in 
accordance  with  the  movements  described  under  Section  II.2.2.2, 
one of the following means may be used to prove their Union status: 
the T2L or T2LF document (for details, see Sections II.3.2.1. 
- 
and II.3.3.2.); 
the customs goods manifest (for details, see Sections II.3.2.2. 
and II.3.3.3.); 
a shipping company’s manifest, showing all the symbols for 
the goods (transitional provision, for details see Sections II3.2.2. 
and II.3.3.4.); 
a properly completed invoice or transport document, which 
may contain Union goods only, indicating either the code ‘T2L’ 
or ‘T2LF’ (for details see Sections II.3.2.4. and II..3.3.2.); 

- 

- 

See  Section  II.3.2  for  further  details  on  the  use  of  these  common 
means of proof. 

II.2.3.4.2 Specific situations 

Specific means adapted to certain operations may be used as proof 
of Union status in the cases listed below. However, the availability 
of these specific means does not preclude the above common means 
from  being  used  where  the  status  cannot  be  considered  proven  in 
accordance to the specific means. 

-  The  internal  transit  declaration  data  as  proof  of  Union 

status 
The  data  of  the  internal  transit  declaration  is  proof  of  Union 
status in the sense that only Union goods may  be placed under 
the internal transit procedure. Hence, when the T2 declaration is 
presented, customs may assume these goods have Union status. 

75 

Article 199(1)(a) 
IA 

 
 
 
 
 
 
Article 207 IA 
Article 12, 
Appendix II, 
Convention 

Article 207 IA 

Articles 199(1)(h) 
and  290 IA 
Annex 72-02 IA 

Article 2(3), 
Appendix II, 
Convention 

However, such proof cannot be used for movements of goods as 
described in Section II.2.2.2. 

-  TIR or ATA movements of goods: 

When  Union  goods  are  moved  under  the  TIR  or  ATA 
convention,  a  TIR  or  an  ATA  carnet  voucher  indicating  either 
the  code  ‘T2L’  or  ‘T2LF’  and  authenticated  by  the  office  of 
departure will serve as proof of Union status. For further details, 
see Section II.3.2.5. 

-  Military mobility: 

When  Union  goods  are  moved  under  form  302,  this  form 
indicating either the code ‘T2L’ or ‘T2LF’ and authenticated by 
the  office  of  departure  will  serve  as  proof  of  Union  status. 
Further  details  on  the  use  of  form  302  are  in  the  ‘Guidance 
document  on  military  mobility  for  Member  States  and  their 
Military Forces’. 

-  Postal consignments: 

Where packages under the postal system are carried to, from or 
between the non-fiscal areas, a special label set out in Annex 72-
02  IA  must  be  affixed  to  the  packages  and  accompanying 
documents. 
Note:  no  specific  labels  are  set  out  for  Union  goods  under  the 
postal system in other circumstances. Hence, when Union goods 
are moved : 
(1) directly from one point to another in the customs territory of 
the Union and temporarily leave the territory by air, they 
will benefit from the presumption of customs status of Union 
goods when they re-enter; 

(2) from one point to another in the customs territory of the 

Union and are, outside the territory, redistributed for onward 
transmission to the EU, their Union status must be proven 
using one of the ‘common’ means set out above in Section 
II.2.3.4.1 when they re-enter. 

Article 208 IA 

-  Vehicles as means of transport: 

When  motorised  road  vehicles  temporarily  leave  and  re-enter 
the  customs  territory  of  the  Union,  the  registration  plates  and 
registration  documents  for  motorised  vehicles  registered  in  a 
Member  State  will  serve  as  proof  of  Union  status.  For  further 
details, see Annex II.8.3. 

-  Packaging used to transport goods: 

Article 119(3)(e) 
DA and Article 209 

When receptacles, packing, pallets and other similar equipment, 
excluding  containers,  are  used  to  transport  goods  temporarily 

76 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
IA 

Article 199(4) IA 

leaving  the  customs  territory  of  the  Union,  they  must  be 
identified, via a declaration, as belonging to a person established 
in  the  EU  will  serve  as  proof  of  Union  status  unless  there  is  a 
doubt about the declaration’s veracity. 

Note:  
The above paragraph applies only to packages used to transport 
goods in accordance with Article 119(3)(e) DA. 

If  empty  packages  are  returned  without  being  re-used  for 
transport of goods, one of the other means listed in Article 199 
IA must be used.  

When  packages  are  used  in  the  transport  of  goods  to  a  third 
country, they lose their status of Union  goods.  In this case, the 
provisions  with  regard  to  returned  goods  apply  (Article  203 
UCC).  For  example  goods  are  exported  to  Switzerland  and  the 
packaging returns empty to the EU.  

Note: Packaging not having the customs status of Union goods 
For goods that have the customs status of Union goods in packaging that does 
not  have  the  customs  status  of  Union  goods,  the  document  certifying  the 
customs  status  of  the  Union  goods  must  bear  one  of  the  following 
endorsements: 

BG 
CS 
DA 
DE 
EE 
EL 
EN 
ES  
FI  
FR 
HR 
HU 
IT  
LT 
LV 
MT 
NL 
PL  
PT  
RO 
SI  
SK 
SV 

опаковка N 
obal N 
N-emballager 
N-Umschließungen 
N-pakendamine 
Συσκευασία N 
N packaging 
envases N  
N-pakkaus 
emballages N 
N pakiranje 
N csomagolás 
imballaggi N 
N pakuoté 
N iepakojums 
ippakkjar N 
N-verpakkingen 
opakowania N 
embalagens N 
ambalaj N 
N embalaža 
N - obal 
N förpackning 

Article 119(3)(f) 
DA and Article 210 
IA 

-  Non-commercial goods in baggage 

When passengers carry non-commercial goods in their baggage, 
and temporarily leave and then re-enter the customs territory of 

77 

 
 
 
 
 
 
Article 13, 
Appendix II to the 
Convention 

Article 205(2) IA 

Article 199(1)(g) 
IA 

Article 199(1)(e) IA 

the  Union,  the  passengers’  declaration  of  customs  status  of 
Union  goods  will  suffice  unless  there  is  doubt  over  their 
declaration’s veracity. 

In  the  event  that  a  traveller  is  required  to  lodge  a  request  for 
endorsement of a T2L/T2LF, he/she should use the form set out 
in Annex 51-01 IA. 

-  Excise goods 

In  the  case  of  excise  goods,  the  printout  of  the  electronic 
administrative  document  (e-AD),  as  provided  for  by  Council 
Directive  2008/118/EC  and  Regulation  No.  684/2009,  used  to 
accompany  the  movement  of  excise  goods  released  for  free 
circulation  but  under  excise  duty  suspension,  between  two 
points in the Union, may be used as a means to prove the Union 
status. 

-  Products obtained from fishing 

fishing 

logbook,  a 

landing  declaration, 

A 
transhipment 
declaration  and  vessel  monitoring  data,  as  appropriate,  for  sea-
fishing  products  and  the  goods  obtained  from  such  products 
caught by Union fishing vessels outside the customs territory of 
the  Union  in  waters  other  than  the  territorial  waters  of  a  third 
country may be used as a means to prove the Union status. (See 
also Section II.5.) 
-  Goods for export 

Article 199(6)IA 
Article 2(2)(a), 
Appendix II, 
Convention 

Article 199(5)IA 
Article 4(2), 
Appendix II, 
Convention 

Status documents or rules cannot be used in respect of goods for 
which the export formalities have been completed or which have 
been placed under the outward processing procedure. 

-  Retrospective issue of proof  

If the conditions for issuing the documents proving the customs 
status of Union goods are met, these documents  may be issued 
retrospectively. Where this is the case, they must bear one of the 
following phrases in red: 

BG 
CS 
DA 
DE 
EE 
EL 
EN 
ES 
FI  
FR 
HR 
HU 
IS  

Издаден впоследствие 
Vystaveno dodatečně 
Udstedt efterfølgende 
Nachträglich ausgestellt 
Välja antud tagasiulatuvalt 
Εκδοθέν εκ των υστέρων  
Issued retrospectively – [code 98201]  99210 
Expedido a posteriori 
Annettu jälkikäteen 
Délivré a posteriori 
Izdano naknadno 
Kiadva visszamenőleges hatállyal  
Útgefið eftir á 

78 

 
 
 
 
 
 
 
 
 
 
IT  
LT 
LV 
MT 
NL 
NO 
PL 
PT 
RO 
SI  
SK 
SV 

Rilasciato a posteriori 
Retrospektyvusis išdavimas 
Izsniegts retrospektīvi 
Maħruġ b’mod retrospettiv 
Achteraf afgegeven 
Utstedt i etterhånd 
Wystawione retrospektywnie 
Emitido a posteriori 
Eliberat ulterior 
Izdano naknadno 
Vyhotovené dodatočne 
Utfärdat i efterhand 

For further details about the retrospective issue of proof, consult 
the detailed sections on the related proof, i.e. Section II.3.2.1 for 
the  T2L/T2LF  document,  Section  II.3.2.2  for  customs  goods 
manifest,  Section  II.3.2.3  for  the  shipping’s  company  manifest 
and Section II.3.2.4 for the invoice or transport document. 

79 

 
 
 
 
II.2.4 Overview of movements of Union goods temporarily out of the territory 

Specifications 

Proof 

Customs 
declaration 

Other 
requirements 

Legal 
provision 

Air 
• From one EU airport 
to another without a 
stop outside the EU 
• From one EU airport 
to another with a 
possible stop outside 
the EU 

• From one EU airport 

to another and 
transhipped outside 
the EU 

Sea 
• From one EU port to 
another without a 
stop outside the EU 
• From one EU port to 
another EU port with 
a possible stop 
outside the EU 

Not required 

None 

Proof is 
required 

Proof is 
required 

None 

None 

Single air waybill 
(AWB) issued in 
a Member State 
AWB 

New AWB + 
copy of original 
AWB issued in a 
Member State 

Art 119(2)(a) 
DA 

Art 
119(3)(a)and(b) 
DA 

Art 119(3)(c) 
DA 

Not required 

None 

RSS 
authorisation 

Art 119(2)(b) 
DA 

Required 

None 

B/L 

• From one EU port to 

Required 

None 

another and 
transhipped outside 
the EU 

Rail 
• From one EU station 

to another, 
transported through a 
third country which 
is a contracting party 
to the Convention on 
a common transit 
procedure 

Not required 

None* 

80 

New B/L + copy 
of original B/L 
issued in a 
Member State 

-  International 
agreement 
supporting the 
application of 
Article 
119(2)(c) DA. 
E.g. T2-
Corridor in CH 

-  CIM 

consignment 
note issued in a 
Member State 

Art 
119(3)(a)and(b) 
DA 

Art 119(3)(c) 
DA 

Art 119(2)(c) 
DA 

 
 
 
Specifications 

Proof 

• From one EU station 

Required 

Customs 
declaration 
None* 

to another, 
transported through a 
third country which 
is not a contracting 
party to the 
Convention on a 
common transit 
procedure, without 
being transhipped 
outside the EU 

• From one EU station 

Required 

None* 

Other 
requirements 
CIM 
consignment note 
issued in a 
Member State 

Legal 
provision 
Art 119(3)(b) 
DA 

Art 119(3)(c) 
DA 

New CIM 
consignment note 
+ copy of 
original CIM 
consignment note 
issued in a 
Member State 

to another and 
transhipped outside 
the EU 

Road 
• From one point to 
another in the EU 
without being 
transhipped outside 
the EU 

• From one point to 
another in the EU 
and transhipped 
outside the EU 

Means of transport** 
• Road vehicles 
registered in a 
Member State 
• Road vehicles 
registered in a 
Member State 

Required 

None* 

CMR issued in a 
Member State 

Art 119(3)(b) 
DA 

Required 

None* 

Considered as 
proven 

None 

Required 

None 

New CMR + 
copy of original 
CMR issued in a 
Member State 

Registration plate 
and registration 
documents 
None 

Art 119(3)(c) 
DA 

Art 119(3)(d) 
DA, Art 208(1) 
IA 
Art 119(3)(d) 
DA, Art 208(2) 
IA 

81 

 
Specifications 

Proof 

• Packaging, pallets, 
and other similar 
equipment 

Considered as 
proven 

Legal 
provision 
Art 119(3)(e) 
DA, Art 209(1) 
IA 

Customs 
declaration 
None 

Other 
requirements 
-  Identification 

of belonging to 
an EU person 
-  Declaration of 
having Union 
status 

-  No doubt about 

veracity 

None 

None 

Art 119(3)(e) 
DA, Art 209(2) 
IA 

ATA  

In accordance 
with Istanbul 
Convention 

ATA 
Convention 

Required if the 
Union status 
cannot be 
considered as 
proven 
Always 
returned 
goods! 

Considered as 
proven 

None 

-  Declaration 

by passenger 

Art 119(3)(f) 
DA 

None 

T2 

-  No doubt 
about 
veracity 

Identification as 
postal 
consignment 

Required 

T2 

Identification as 
postal 
consignment 

Art 290(2) IA 

T2F 

Label set out 
in Annex 72-
02 IA 

Identification as 
postal 
consignment 

Art 290(1) IA 

• Container 

Travellers ** 
• Non-commercial 
goods carried by 
traveller 

Postal consignments 
• Postal consignment 
transport from one 
point to another in 
the EU without being 
transhipped outside 
the EU 

• Postal consignment 
transport from one 
point to another in 
the EU with onward 
transfer from a CTC 
• Postal consignment 

transport from, 
between or to a 
special fiscal 
territory 

*  The  indication  that  no  customs  declaration  is  required  only  relates  to  the  EU’s 
customs territory. A third country may require the Union goods to be placed under a 

82 

 
 
 
customs  transit  procedure  when  passing  through  its  territory.  For  example,  the  T2-
Corridor is a transit procedure on Swiss territory. 

** Means of transport  and non-commercial goods carried by travellers do not lose their 
Union  status  only  if  they  are  moved  in  accordance  with  Article  119(3)  DA.  For 
example,  when  moving  from  from  Germany  via  Switzerland  to  Italy.  In  other 
situations, the procedure for returned goods under Article 203 UCC applies. 

II.3 Movements of Union goods with proof of Union status 

The  previous  section  explained  that  Union  goods  may  move  from 
one point to another  within the customs  territory  of  the  Union and 
temporarily  out  of  that  territory  without  being  subject  to  a 
customs  procedure  and  without  their  status  being  altered  if  their 
customs  status  of  Union  goods  is  proven  (see  SectionII.2.2.2). 
Section II.2.3.4 explains the means which may be used to prove the 
Union status. 
This section further details the particularities and application of the 
common means of proof of Union status. 

II.3.1 Use of proof of Union Status 

The proof of Union status is established as follows: 

1.  the  person  concerned  provides  the  proof  of  Union  status 

using one of the means listed in Section II.2.3.4; 

2.  the  customs  authority  at  departure  endorses  the  proof  if 

required; 

3.  the  customs  authority  at  departure  registers  the  proof  if 

required. 

Consecutively, the means of proof is used as follows.  

1.  The  person  concerned  may  move  the  goods.  When  re-
entering  the  customs  territory  of  the  Union,  the  means  of 
proof  will  be  presented  to  the  customs  authority  upon 
arrival. 

2.  The customs authority at the re-entry point must monitor the 
proper  use  of  means  of  proof,  i.e.  the  authenticity  of  the 
proof, its proper use, etc. 
To  facilitate  this  monitoring  task,  the  customs  office  at  the 
re-entry  point  where  the  proof  has  been  presented,  should 
stamp the form for re-entering, where applicable, in order to 
prevent it being used a second time. 

83 

 
 
 
 
 
II.3.2 Common means to prove the Union status – further details 

II.3.2.1 T2L or T2LF documents 

Article 124a DA 
Articles 5 and 6, 
Appendix II, 
Convention  

Until  the  electronic  Proof  of  Union  Status  (PoUS)  system  is 
deployed,  the  T2L/T2LF  document  used  to  show  proof  of  Union 
status consists of: 

- 

- 

- 

the T2L document: copy 4 of the Single Administrative 
Document (SAD) (for further details see Paragraph V.3.3.1.1); 
or 
the T2LF document: copy 4 of the SAD for goods transported 
to, from or between the non-fiscal areas (for further details see 
Paragraph IV.5.4); and 
the loading list, in specific cases. 

With  respect  to  the  requirements  –  the  form  of  T2L/T2LF 
documents, the provisions of Part IV.1.4.2.1 ‘Form and completion 
of the transit declaration’ apply. 

Article 124a DA 
Articles 6 and 8, Appendix II, Convention  

TRADE 

The person concerned enters ‘T2L’ or ‘T2LF’ in the right-hand subdivision of Box 1 of 
the  form  and  ‘T2Lbis’  or  ‘T2LFbis’  in  the  right-hand  subdivision  of  Box  1  for  any 
continuation sheets used and the loading lists where applicable. 

The document must be drawn up in a single original.  

Articles 200 and 
202 IA 

The  T2L/T2LF  documents,  continuation  sheets  and  loading  list 
must be endorsed and registered by customs. 

CUSTOMS 

Article 124a DA 
Article 8, Appendix II, Convention  

The customs office of departure must endorse and register the document and indicates in 
Box C of: 
- 

the name and stamp of the office, the signature of an official from that office, the 
date of endorsement, the registration number or the number of the dispatch 
declaration where it is required; 

the form: 
o 

84 

 
 
 
 
 
 
- 

the continuation sheets or loading lists: 
o 

the number that appears on the T2L/T2LF document by means of a stamp or by 
hand. The stamps must include the name of the competent office; or the entry 
should be accompanied by the official stamp of the competent office. 

The documents are to be returned to the person concerned. 

Article 123 DA 

Once  the  T2L/T2LF  document  is  endorsed,  its  validity  period  is 
limited to  90 days. At  the  request of the  person  concerned and  for 
justified reasons, customs may set the validity for a longer period. 

Single use of the proof 

Article 205(1) IA 

The  T2L/TL2F  documents  can  only  be  used  once,  when  they  are 
first  presented.  If  the  documents  were  used  for  only  some  of  the 
goods  when  first  presented,  new  proof  must  be  established  for  the 
remaining goods in accordance with the above-described procedure. 

Replacement 

A  T2L/T2LF  document  may  be  replaced  by  one  or  more  new 
documents  where  circumstances  require,  by  the  customs  authority 
who endorsed the original T2L/T2LF document. 

Extra copies 

If three copies are necessary, these may be supplied in the form of 
an original and two photocopies, provided that the latter are marked 
‘copy’. 

Retrospective issue of T2L/T2LF 

A  T2L/T2LF  document  can  be  issued  retrospectively,  unless 
specifically  ruled  out  by  the  legislation,  as  long  as  its  issuance  is 
carefully  scrutinised  to  ensure  that  all  the  conditions  for  granting 
such a document are met. 

However,  T2L/T2LF  documents  issued  retrospectively  must  be 
accepted  by  the  customs  authorities  without  affecting  to  the 
control  procedures  or  other 
application  of 
administrative procedures of administrative assistance, in particular 
if there is suspicion of fraud or irregularities. 

retrospective 

retrospectively  must  bear 
T2L/T2LF  documents 
appropriate phrase as indicated in Note 2 in Section II.2.3.4.2. 

issued 

the 

85 

Article 199(5) IA 
Article 4(2), 
Appendix II, 
Convention  

Article 212 IA 
Article 21, 
Appendix II, 
Convention  

 
 
 
 
 
 
 
 
 
 
The  customs  authority  responsible  for  the  retrospectively  issued 
T2L/T2LF  document  would  be  the  same  authority  responsible  for 
endorsing the original T2L/T2LF document. 

Article 
DA 

148(4)(b) 

T1 declaration drawn up in error 

A T2L/T2LF document may be issued retrospectively in respect of 
goods for which a T1 declaration had been drawn up in error. 

In such a case, the T2L/T2LF document must contain a reference to 
that T1 declaration. 

Duplicates 

A  duplicate  of  a  T2L/T2LF  document  may  be  issued,  unless 
specifically ruled out by the legislation, as long as this duplication is 
carefully  scrutinised  to  ensure  that  all  the  conditions  for  issuing 
such  a  document  are  met.  Further  details  about  issuing  duplicates 
are provided in Part V.3.4.4. 

II.3.2.2 Customs goods manifest 

This  section  will  be  completed  when  the  PoUS  will  be  deployed 
and the use of the shipping company’s manifest as proof of Union 
status will be discontinued. 

II.3.2.3 Shipping company’s manifest (sea only - transitional provision) 

Article 199(2) IA  
Article 10, 
Appendix II, 
Convention  

Until  the  electronic  PoUS  system  is  deployed,  economic  operators 
may continue to use the shipping company’s manifest as a means of 
proof of Union status. 

Article 126a DA 
Article 10, Appendix II, Convention 

TRADE 

The shipping company’s manifest (on a non-regular shipping service) must include the 
following information: 
- 
- 
- 
- 

the name and full address of the shipping company; 
the name of the vessel; 
the place and date of loading; 
the place of unloading; 

86 

 
 
 
 
 
 
- 

signature of shipper. 

And for each consignment: 
- 
- 
- 

a reference to the bill of lading or other commercial document; 
the number, description, marks, and reference numbers of the packages; 
the normal trade description of the goods including sufficient detail to permit their 
identification; 
the gross mass in kilograms; 
the container identification number, if appropriate; and 
the following entries for the status of the goods, as appropriate: 

- 
- 
- 

o 

o 

o 

the letter ‘C’ (equivalent to T2L) for goods whose customs status of Union 
goods can be demonstrated; 
the letter ‘F’ (equivalent to T2LF) for goods whose custom status of Union 
goods can be demonstrated, consigned to or from a part of the Union 
Customs territory, where the provisions of Directive 2006/112/EC do not 
apply, i.e. the non-fiscal areas; or 
the letter ‘N’ for all other goods. 

Article 203 IA 
Article 10, 
Appendix II, 
Convention 

CUSTOMS 

At  the  request  of  the  shipping  company,  the  duly  completed  and 
signed manifest should be endorsed by the competent office. 

Article 126a DA 
Article 10, Appendix II, Convention 

If  the  shipping  company’s  manifest  is  endorsed,  the  competent  office  will  include  the 
following: 
- 
- 
- 

the name and stamp of the competent office; 
the signature of an official of that office; and 
the date of endorsement. 

Article 199(5) IA 
Article 4(2), 
Appendix II of the 
Convention 

If the shipping company’s manifest is issued retrospectively it must 
bear the appropriate phrase as provided in Section II.2.3.4.2. 

87 

 
 
 
 
 
 
 
 
 
 
II.3.2.4 Invoice or transport document 

Article 126 DA 
Article 9, Appendix II, Convention 

TRADE 

The invoice or transport document must include at least the following information: 

- 

- 

- 
- 
- 
- 
- 
- 

the full name and address of the consignor, or of the person concerned where 
that person is not the consignor; 
the number and type of packages, marks and reference numbers of the 
packages; 
a description of the goods; 
the gross mass in kilograms;  
the value of the goods; 
the container numbers, if appropriate; 
the T2L or T2LF code, as appropriate; and 
the hand-written signature of the person concerned. 

Note: the invoice or transport document must relate only to Union goods. 

Invoices  or  transport  documents  where  the  total  value  of  the 
goods covered does not exceed EUR 15 000 

Articles 199(1) d) 
and 211 UCC IA  
Article 9, Appendix 
II, Convention 

If  the  total  value  of  the  Union  goods  covered  by  the  invoice  or 
transport  document  does  not  exceed  EUR  15 000,  no  endorsement 
by  the  competent  office  is  required.  However,  the  competent 
office’s  name  and  address  must  be  shown  on  the  invoice  or 
document, in addition to the above details. 

Invoices  or  transport  document  where  the  total  value  of  the 
goods covered exceeds EUR 15 000 

Article 126 DA and 
Article 201 IA 
Article 9, Appendix 
II, Convention 

At the request of the person concerned, the duly completed invoice 
or  transport  document  that  they  sign  must  be  endorsed  by  the 
competent  office.  If  the  invoice  or  transport  document  is  not 
endorsed, it cannot serve as proof of Union status. 

88 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Article 126 DA 
Article 9, Appendix II, Convention  

CUSTOMS 

The endorsement of the invoice or transport document by the competent office will 
include the following: 

- 
- 
- 
- 

the name and stamp of the competent office; 
the signature of an official of that office; 
the date of endorsement; and 
either the registration number or, if required, the number of the dispatch 
declaration. 

Article 199(5) IA 
Article 4(2), 
Appendix II, 
Convention 

Invoice or transport documents issued retrospectively must bear the 
appropriate phrase as provided in Section II.2.3.4.2. 

II.3.2.5 TIR, ATA carnet or Form 302 

Article 127 DA 
Article 207 IA 
Article 12, 
Appendix II, 
Convention 

If the goods transported under a TIR carnet, an ATA carnet or Form 
302 are all Union goods, the declarant must clearly enter either the 
code  ‘T2L’  or  ‘T2LF’  in  the  space  reserved  for  the  description  of 
goods, together with their signature, on all relevant carnet vouchers 
and present the carnet to the office of departure for endorsement. 

If  the  TIR  carnet,  ATA  carnet  or  Form  302  covers  both  Union 
goods  and  non-Union  goods,  the  two  categories  of  goods  must  be 
shown  separately,  and  the  symbol  ‘T2L’  or  ‘T2LF’  respectively 
must  be  entered  in  such  a  way  that  it  clearly  relates  only  to  the 
Union goods. 

CUSTOMS  

Where a TIR carnet, an ATA carnet or Form 302 is presented to the office of departure 
for endorsement in order to prove the customs status of Union goods, care is needed to 
ensure  that  the  Union  goods  are  shown  separately  from  the  other  goods  and  that  the 
code ‘T2L’ or ‘T2LF’ is entered in such a way that it relates only to the Union goods. 

The  code  ‘T2L’  or  ‘T2LF’  must  be  authenticated  with  the  stamp  of  the  office  of 
departure accompanied by the signature of the competent official. 

89 

 
 
 
 
 
 
II.3.3 Authorised issuer 

II.3.3.1 General provisions 

Article 128 DA 
Article 14, 
Appendix 
IIConvention 

The customs authorities may authorise a person, who will be known 
as the ‘authorised issuer’, to issue the following means of proof of 
Union status:  
1.  T2L and T2LF documents without endorsement (see Section 

II.3.3.2) (transitional): 

a)  with pre-authentication by customs; 
b)  with self-authentication; 
c)  with electronic self-authentication without signature; 

2.  customs goods manifest without endorsement and without 

registration (see Section II.3.3.3); 

3.  shipping company's manifests without endorsement (see 

Section II.3.3.4) (transitional provision):  

a)  shipping company's manifest as proof; 
b)  shipping company's manifest after departure; 
4.  invoices or transport documents for goods exceeding 

EUR 15 000 without endorsement (transitional provision) (see 
Section II.3.3.2). 

Note  that  the  authorisation  to  issue  T2L/T2LF  documents  without 
endorsement  is  a  transitional  provision  in  so  far  as  the  proof  will 
consist of T2L/T2LF documents instead of data entered in the PoUS 
system. 

The  authorisation  to  issue  certain  means  of  proof  of  Union  status 
without  endorsement  (and  registration)  by  customs  is  a  customs 
decision upon application. This means that the general rules of the 
customs  decisions  as  described  in  Part  VI  apply,  unless  otherwise 
specified. 

The  procedure  that  is  to  be  followed  must  be  in  accordance  with 
Part VI, Section 2.2, unless additional details are provided below. 

The  application  must  be  lodged  with  the  customs  authority  that  is 
responsible  for  the  place  where  the  applicant's  main  accounts  for 
customs purposes are held or are accessible, and where at least part 
of the activities covered by the authorisation are to be carried out. 

The  applicant  must  fulfil  the  general  and  specific  conditions.  The 
general  conditions  applicable  in  all  circumstances  are  listed  in  the 
table below. The other specific conditions are listed in the sections 
below related to each specific means or facility. 

90 

 
 
 
General conditions 

Article 128(1) DA 
Article 14, Appendix II, Convention 

- 

- 

- 

- 

- 

the applicant is established in the EU or a common transit country; 

the applicant must have an economic operator’s registration and identification (EORI) 
number, if they are established in the EU 

the person concerned has not committed any serious or  repeated offences prohibited 
by customs or tax legislation; 

the  competent  customs  authorities  are  able  to  supervise  the  procedure  and  carry  out 
controls  without  an  administrative  effort  disproportionate  to  the  requirements  of  the 
person concerned;  

the person concerned keeps records which enable the customs authorities to carry out 
effective controls. 

II.3.3.2 T2L/T2LF document or invoice or transport document issued by authorised 
issuer (transitional provision) 

II.3.3.2.1 Authorisation 

In  addition  to  the  general  conditions  listed  above  in  Section 
II.3.3.1., the  applicant must fulfil the following specific  conditions 
in order to be authorised to issue T2L/T2LF documents, invoices or 
the 
transport  documents  as  proof  of  Union  status  without 
endorsement of customs. 

Specific  conditions  for  issuing  T2L/T2LF  documents,  invoices  or  transport 
documents 

Article 128(2) and (4), DA 
Article 14, Appendix II, Convention 

- 

the  person  concerned  regularly  issues  the  proof  of  the  customs  status  of  Union 
goods, or customs authorities know that he/she can meet the legal obligations for the 
use of these means of proof. 

In addition to the general conditions listed above in Section II.3.3.1. 
and  the  specific  conditions,  the  applicant  must  fulfil  the  following 
specific  conditions  in  order  to  be  authorised  issue  electronic  self-
authentication  T2L/T2LF  documents,  as  proof  of  Union  status 
without the endorsement of customs. 

91 

 
 
 
 
 
 
 
Specific conditions for electronic self-authentication without signature 

-  The  authorised  issuer  has  given  a  written  undertaking  acknowledging  his/her 
liability  for  the  legal  consequences  arising  from  all  T2L/T2LF  documents  or 
commercial documents issues bearing the special stamp. 

Article 128b DAA 
Article 17, Appendix II, Convention 

Article 128a(2) DA 
Article 15, Appendix II, Convention 

CUSTOMS 

The authorisation must in particular specify:  
a)  the customs office assigned responsibility for pre-authenticating the ‘T2L’ or 

‘T2LF’ forms;  

b)  the manner in which the authorised issuer will establish that the forms have been 

properly used;  

c)  the excluded categories or movements of goods;  
d)  the period within which and the manner in which the authorised issuer should notify 

the competent customs office so it can carry out any necessary checks before 
departure of the goods;  

e)  whether the means of proof should be:  
(i)  pre-authenticated by customs; 
(ii) self-authenticated by the authorised issuer with signature; 
(iii) electronically self-authenticated by the authorised issuer (without signature); 
f)  that the authorised consignor must complete and sign the form before the goods are 

dispatched. 

g)  whether the customs authority authorises the use of loading lists that do not comply 

with all the requirements. 

92 

 
 
 
 
 
 
II.3.3.2.2  Use  of  T2L/T2LF  documents,  invoices  or  transport  documents  issued  by 
an authorised issuer  

When the means of proof are pre-authenticated by customs: 

Article 128a DA 
Article 16, Appendix II, Convention 

CUSTOMS  
Customs will stamp and sign in advance: 

the front of the invoices or transport documents; or  

- 
-  Box ‚‘C. Office of departure’ on the front of the T2L/T2LF documents and, 

where appropriate, the continuation sheets. 

The signature of the official from the office responsible for prior authentication does 
not need to be hand-written and the stamp of that office may be pre-printed if prior 
authentication is administered centrally by a single customs authority. 

When the means of proof are self-authenticated by authorised issuer: 

Article 128a DA and Part II, Chapter II of Annex 72-04 IA 
Article 16, Appendix II, and Annex B9, Appendix III, Convention 

TRADE  
The authorised issuer will stamp with a special stamp: 

the front of the invoices or transport documents; or  

- 
-  Box ‘C. Office of departure’ on the front of the T2L/T2LF documents and, where 

appropriate, the continuation sheets. 

The  stamp  may  be  pre-printed  on  the  forms  where  the  printing  is  entrusted  to  a 
printer approved for that purpose. Boxes 1 and 2 and 4 to 6 of the special stamp have 
to be completed with the following information:  

— coat of arms or any other signs or letter characterising the country;  
— competent customs office;  
— date;  
— authorised issuer; and  
— authorisation number.  

Note:  The  pre-printing  of  the  stamp  is  approved  by  the  competent  authority  of  the 
country  where  the  authorised issuer  is  established and  not by  the  authorities  of  the 
country where the printer is established. 

93 

 
 
 
 
 
Further completion of the proof by authorised issuer: 

Article 128a DA 
Articles 16(4), 19 and 20, Appendix II, Convention 

TRADE  

Before  the  goods  are  dispatched,  the  authorised  issuer  must  complete  and  sign  the 
form by entering in: 
-  a clearly identifiable space on the commercial document or 
-  Box ‘D. Control by office of departure’ of the T2L/T2LF documents, and where 

appropriate, the continuation sheets, 

the following data: 
- 
- 

the name of the competent customs office, 
the date of completion of the document and signature of the authorised issuer, 
and 

-  one of the following endorsements:  

BG 
CS 
DA 
DE 
EL 
EN 
ES 
ET 
FI  
FR 
HR 
HU 
IT  
LT 
LV 
MT 
NL 
PL 
PT 
RO 
SK 
SL 
SV 

Одобрен издател 
Schválený vydavatel  
Autoriseret udsteder  
Zugelassener Aussteller  
Εγκεκριμένος εκδότης 
Authorised issuer 
Emisor autorizado   
Volitatud väljastaja  
Valtuutettu antaja  
Emetteur agréé  
Ovlaštenog izdavatelja 
Engedélyes kibocsátó  
Emittente autorizzato  
Įgaliotasis išdavėjas 
Atzītais izdevējs 
Emittent awtorizzat 
Toegelaten afgever  
Upoważnionego wystawcę 
Emissor autorizado 
Emitent autorizat  
Schválený vystaviteľ  
Pooblaščeni izdajatelj 
Godkänd utfärdare  

The authorised issuer must: 
-  make a copy of each proof issued,  
-  present the copies to customs as set in the authorisations for purposes of control 

and 

94 

 
 
- 

retain them for at least 3 years 

If electronically self-authenticated by authorised issuer without signing: 

Article 128b DA 
Article 17, Appendix II, Convention  

TRADE  
Before  the  goods  are  dispatched,  the  authorised  issuer  must  complete  and  sign  the 
form as indicated in the previous ‘Trade’ box with exception of the following. 
The  T2L/T2LF  documents  or  commercial  documents  must  contain  one  of  the 
following endorsements in place of the authorised issuer’s signature: 

BG 
CS 
DA 
DE 
EE 
EL 
EN 
ES 
FI  
FR 
HR 
HU 
IS  
IT  
LT 
LV 
MT 
NL 
NO 
PL 
PT 
RO 
SI  
SK 
SV 

Освободен от подпис 
Podpis se nevyžaduje  
Fritaget for underskrift 
Freistellung von der Unterschriftsleistung 
Allkirjanõudest loobutud 
Δεν απαιτείται υπογραφή 
Signature waived 
Dispensa de firma 
Vapautettu allekirjoituksesta 
Dispense de signature 
Oslobodeno potpisa 
Aláírás alól mentesítve 
Undanþegið undirskrift 
Dispensa dalla firma 
Leista nepasirašyti 
Derīgs bez paraksta 
Firma mhux meħtieġa 
Van ondertekening vrijgesteld 
Fritatt for underskrift 
Zwolniony ze składania podpisu 
Dispensada a assinatura 
Dispensă de semnătură 
Opustitev podpisa 
Oslobodenie od podpisu 
Befrielse från underskrift 

For  further  details  on  the  use  of  these  means  of  proof,  see  also 
Section II.3.2.1. for T2L/T2LF documents and Section II.3.2.4. for 
invoices and transport documents. 

95 

 
 
 
 
 
 
II.3.3.3 Customs goods manifest issued by an authorised issuer 

This  section  will  be  completed  when  the  PoUS  will  be  deployed  and  the  use  of  the 
shipping company’s manifest as proof of Union status will be discontinued. 

II.2.3.4  Shipping  company’s  manifest  issued  by  an  authorised  issuer  (transitional 

provision) 

II.3.3.4.1 Authorisation 

In  addition  to  the  general  conditions  listed  above  in  Section 
II.3.3.1., the applicant must fulfil the following specific conditions 
in  order  to  be  authorised  to  draw  up  a  shipping  company’s 
manifest  as  proof  of  Union  status  without  the  endorsement  of 
customs. 

Specific conditions 

- 

the  person  concerned  regularly  issues  the  proof  of  the  customs  status  of  Union 
goods,  or  whose  competent  customs  authorities  know  that  he  can  meet  the  legal 
obligations for the use of those proofs 

Article 128(2) and (4), DA 

the  manifest 

the  contents  of 

logistical  reasons,  however, 

For 
is  sometimes 
unavailable for authentication at the time of sailing. In such cases, a 
shipping  company  may  send 
the  manifest 
electronically from the port of departure after the vessel has left so 
that  they  are  available  at  the  port  of  destination  before  the  vessel 
arrives. Customs authorities may authorise the shipping company to 
draw  up  such  manifests  at  the  latest  on  the  day  after  the  vessel 
departs  but  before  it  arrives  at  the  port  of  destination  –  the  TC12 
authorisation (see Annex 8.2). In addition to the general conditions 
listed  above  in  Section  II.3.3.1,  the  applicant  must  fulfil  following 
specific conditions. 

96 

 
 
 
 
 
 
 
 
 
 
Specific conditions  

Article 128d(1) and (2) DA, Article 18, Appendix II to the Convention 

- 

- 

- 

they are an international shipping company; 

they use electronic data  interchange systems to send information between the ports 
of departure and destination in the customs territory of the Union; 

they operate a significant number of crossings between the ports of Member States 
or the common transit countries on recognised routes. 

Application 

Articles 128c and 
128d DA 
Article 18, 
Appendix II, 
Convention 

The shipping company’s application should list all the countries and 
all the ports of departure and destination concerned. 

The  shipping  company  should  also  provide  in  its  application  the 
name(s) of its representative(s) in those ports. 

Consultation procedure for the authorisation 

On receipt of an application, the customs authorities of the Member 
State  where  the  shipping  company  is  established  must  notify  the 
other  Member  States  in  which  the  ports  of  departure  and  intended 
destination  are  situated  of  that  application.  The  relevant  contact 
persons are listed in Annex II.8.2 – Annex B. 

The  customs  authorities  at  the  ports  of  departure  and  destination 
will  then  examine  with  the  local  offices  of  the  shipping  company 
whether  the  conditions  for  using  the  simplified  procedure  are  met, 
in  particular  the  requirement  that  there  should  be  a  significant 
number of crossings between the countries along recognised routes.  

this  consultation  procedure 

the  customs 
When 
authorities at the ports of departure and destination will advise their 
competent authorities as to whether these ports are equipped to use 
an  electronic  data  interchange  system  and  whether  the  shipping 
company fulfils the criteria listed above. 

is  complete, 

If no objection is received within 60 days (Member States) or within 
45  days  (common  transit  countries)  of  the  date  of  notification,  the 
customs  authorities  must  authorise  use  of  the  simplified  procedure 
to draw up a shipping company’s manifest as proof of Union status 
without the endorsement of customs. 

This  authorisation  will  be  valid  in  the  Member  States  concerned 

97 

 
 
 
 
 
 
and  will  apply  only  to  transport  operations  between  the  ports  to 
which it refers. The simplification covers the carriage of  all goods 
which the shipping company transports by sea between the ports of 
the  Member  States  and  the  common  transit  countries  listed  in  the 
authorisation. 

II.3.3.4.2 Drawing up the proof 

Such  a  manifest  must  be  authenticated  by  the  shipping  company 
before the vessel leaves the port of departure.  

the  manifest 

logistical  reasons,  however, 

For 
is  sometimes 
unavailable for authentication at the time of sailing. In such cases, a 
the  manifest 
shipping  company  may  send 
electronically from the port of departure after the vessel has left so 
that  they  are  available  at  the  port  of  destination  before  the  vessel 
arrives.  

the  contents  of 

Articles 128c and 
128d DA 
Article 18 of 
Appendix II to the 
Convention 

Article  128c  and  128d  DA  (Article  18  of  Appendix  II  to  the 
Convention) allows such a manifest  to  be issued retrospectively  as 
proof  of  status  and,  subject  to  certain  conditions,  to  be  sent  to  the 
port  of  destination  by  means  of  an  electronic  data  interchange 
system.  

Article 126a DA 
Article 18, 
Appendix II, 
Convention 

When  used  as  proof  of  the  customs  status  of  Union  goods,  the 
shipping  company’s  manifest  must  at  least  include  the  following 
particulars: 
- 
- 
- 
- 
- 

the shipping company’s and full address; 
the vessel’s name; 
the place and date of loading; 
the place of unloading; 
and for each consignment: 
- 

- 

- 

the  reference  for  the  bill  of  lading  or  other  commercial 
documents; 
the number, description, marks and reference numbers of the 
packages; 
the  normal 
sufficient detail so they can be identified; 
the gross mass in kilograms; 

trade  description  of 

- 
-  where applicable, the container identification numbers; and 
- 

the following entries for the status of the goods: 
- 

the  letter  ‘C’  (equivalent  to  ‘T2L’)  for  goods  whose 
customs status of Union goods can be shown; or 
the letter ‘F’ (equivalent to ‘T2LF’), for  goods, from or 
between  the  non-fiscal  areas,  whose  customs  status  of 

the  goods 

including 

- 

98 

 
 
 
Union goods can be shown; or 
the letter ‘N’ for all other goods. 

- 

II.3.3.4.3 Procedure at the port of departure 

The  shipping  company  must  draw  up  the  manifest  that  proves  the 
customs status of Union goods no later than the day after the vessel 
has  departed  and,  in  any  case,  before  its  arrival  at  the  port  of 
destination. 

The  shipping  company  will  then  send  the  manifest  by  electronic 
data interchange to the port of destination. 

Upon  request,  the  shipping  company  will  send  the  manifest  to  the 
customs authorities at the port of departure either by electronic data 
interchange system, or, if the  customs authorities are  not  equipped 
to receive data by electronic mail, on paper.  

The  competent  authorities  at  the  port  of  departure  will  carry  out 
inspections on the basis of risk analysis. 

II.3.3.4.4 Procedure at the port of destination 

The  shipping  company  will  present  a  copy  of  the  manifest  to  the 
customs authorities at the port of destination either by an electronic 
data  interchange  system,  or,  if  the  customs  authorities  are  not 
equipped to receive data by electronic means, on paper.  

The  competent  authorities  at  the  port  of  destination  will  check  the 
declared customs status of Union goods, carrying out inspections on 
the  basis  of  risk  analysis  and  if  necessary  cross-checking  with  the 
competent authorities at the port of departure.  

II.3.3.4.5 Irregularities/offences 

The  shipping  company  must  report  any  irregularities  or  offences 
discovered to the competent authorities at the ports of departure and 
destination.  It  is  also  obliged  to  help  clear  up  any  irregularities  or 
offences  detected  by  the  competent  authorities  at  the  ports  of 
departure and destination. 

If it is not possible to clear up irregularities and offences at the port 
of  destination,  the  competent  authorities  at  the  port  of  destination 
will notify the competent authorities at the port of departure and the 
authority  which  issued  the  authorisation,  which  will  then  take  the 

99 

 
 
 
 
 
necessary action. 

II.3.3.4.6 The shipping company’s responsibilities 

The shipping company must: 
-  keep  suitable  records  enabling  the  competent  authorities  to 

check operations at departure and destination ports; 

-  make all relevant records available to the competent authorities; 
-  undertake to accept full liability to the competent authorities for 
the performance of its obligations and for reporting and helping 
clear up any offences and irregularities. 

II.3.4 Common transit country 

Articles 9, 
Convention 

When Union goods have arrived in a common transit country under 
a T2 procedure, they will preserve their Union status provided: 
- 

they remained under a T2 procedure or a warehousing procedure 
in the common transit country; and 
the period for which the goods were stored in a warehouse did 
not exceed 5 years (or 6 months for some specific categories of 
goods); and 
they remained under the control of the customs authority at all 
times. 

- 

- 

Union goods in common transit countries 

Articles 2(3)(b) and 
9, Convention 
Article 2, Appendix 
II, Convention 

Union goods in common transit countries may only be placed under 
the T2 procedure when: 

- 
- 

the goods arrived into that country under the T2 procedure;  
the goods are re-consigned under conditions whereby: 

o 

o 

o 

they remained under the control of the customs authority 
at all times to ensure there is no change in identity or 
state; 
they have not been placed under a customs transit 
procedure other than transit or a warehousing procedure; 
and 
if they were placed under a warehousing procedure: 
the period does not exceed 5 years; 
for goods falling within Chapters 1 to 24 of the 
Nomenclature for the Classification of Goods, 
the period cannot exceed 6 months; 

 
 

100 

 
 
 
 
 
 
 
 
 

the goods were stored in special spaces and have 
received no treatment other than that needed for 
their preservation in their original state, or for 
splitting up consignments without replacing the 
packaging; and  

  any treatment took place under customs 

supervision; 

- 

and 
the new T2 procedure contains the reference of the previous 
such procedure under which the Union goods arrived in that 
common transit country, including all special endorsements and 
pairing thereon. 

Provision of proofs of Union status in a common transit country 

The  following  means  of  proof  can  be  issued  in  a  common  transit 
country: 
-  T2L document; 
- 
- 

invoice or transport document; 
shipping company’s manifest. 

For more details on the provision and use of these means of proof, 
see Sections II.3.2 and II..3.3. 

Any  document  issued  by  a  competent  office  of  a  common  transit 
country  to  certify  the  customs  status  of  Union  goods  must  bear  a 
reference  to  the  corresponding  T2  declaration  or  document 
certifying the customs status of Union goods under which the goods 
arrived in that common transit country and must include all special 
endorsements appearing thereon. 

Union goods re-exported from a common transit country 

Where Union goods, which entered a common transit country, are to 
be re-exported under a transit procedure other than common transit, 
the  T2L/T2LF  does  not  need  not  be  renewed  provided  the  goods 
have  not  been  warehoused  prior  to  re-consignment.  To  show  that 
the  goods  have  remained  under  the  permanent  supervision  of  the 
customs  authorities,  the  competent  customs  office  of  the  common 
transit country stamps the upper front part of the document, adding 
the date they were re-exported. 

For example: Union goods arrive in a common transit country on a 
non-RSS  vessel  and  are  re-exported  by  truck  under  a  TIR 
procedure. Note that the validity period for the T2L/T2LF document 

101 

Articles 5, 9, 10 
and 18a, 
Convention 

Article 9, 
Convention 
Article 12, 
Appendix II to the 
Convention 

 
 
 
 
 
 
 
is limited to 90 days. 

Issuing proof in common transit countries 

Article  2,  Appendix 
II, Convention 

Proof for Union goods moving from a common transit country can 
only be provided if the goods are moved directly from that common 
transit  country  to  another  common  transit  country  or  a  Member 
State: 

-  without passing through a third country; or 

-  when  passing  through  a  third  country,  they  are  moved  under  a 
single transport document issued in a common transit country. 

Union goods exported from a common transit country 

Article 2, Appendix 
II, Convention 

Proof of Union status cannot be used for Union goods intended for 
export from a common transit country or the EU. 

Article 9(2), 
Convention 

Article 2a, 
Appendix II, 
Convention 

Presumption of Union status of goods 

Temporary admission 

Proof of Union status is, however, not required for Union goods in 
a  common  transit  country  placed  under  the  temporary  admission 
procedure  and  which  have  received  no  treatment  other  than  that 
needed  for  their  preservation  in  their  original  state  or  for  splitting 
up consignments. 

T2-Corridor 

Goods having the customs status of Union goods carried by rail may 
move, without being subject to a customs procedure, from one point 
to  another  within  the  customs  territory  of  the  Union  and  be 
transported  through  the  territory  of  a  common  transit  country 
without their customs  status being  altered.  For  more details on the 
T2-Corridor, see Part VI – Section 3.5.5 

II.4 Movements of Union goods without proof of Union Status 

II.4.1 Carried by air  

Article 119(2)(a) 
DA 

Union goods carried by air from one EU airport to another without 
a stop outside the EU, benefit from the presumption of Union status 
on condition that they are covered by a single transport document, 
i.e.  the  AWB  issued  in  a  Member  State.  Thus,  under  these 

102 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
circumstances, no proof is required for the Union goods. 

II.4.2 Regular shipping service  

II.4.2.1 Definition 

Article 120 DA 

Shipping companies that only operate (short-sea) services between 
two  or more EU  ports and  carrying Union  goods, can apply  to be 
granted authorisation as a regular shipping service (RSS).  

Union  goods  carried  on  board  an  RSS-approved  vessel  between 
two or more EU ports keep their Union status, with no requirement 
to prove that status to customs at the EU ports of arrival. The RSS-
assigned vessel is not allowed to call: 

-  at any port outside the customs territory of the Union; 
-  to a port that is not part of the RSS-approved routes; 
-  to a port in a free zone of a EU port; 
-  carry out any transhipment of goods at sea. 

Article 119(2)(b) 
DA 

The RSS can therefore be compared to a land bridge between two 
or  more  EU  ports  with  no  customs  checks  on  either  end  of  the 
bridge.  However,  non-Union  goods  carried  by  an  RSS-approved 
vessel must be placed under a T1 transit procedure. 

When  a  non-RSS  vessel  sails  between  EU  ports  and  leaves  the 
customs territory of the Union, the Union goods on board lose their 
Union status. On arrival back into the Union the status of the Union 
goods must be proven, otherwise customs will deem all the goods 
on board to be non-Union goods. 

Where  shipping  services  operate  between  EU  and  non-EU  ports, 
they will not be granted authorisation to become an RSS for those 
routes. Union goods carried on board a non-RSS vessel will need to 
prove the customs status  of those  goods when being off-loaded  at 
an EU port. 

The Convention on a common transit procedure does not cover the 
RSS  facilitation  nor  the  use  of  an  electronic  transport  document 
(ETD) as a transit declaration for maritime transport. 

This  RSS  concept  should  not  be  confused  with  the  term  ‘regular 
service’ as used by maritime transport operators. 

103 

 
 
 
 
II.4.2.2 Procedure for authorising regular shipping services 

Articles 120 and 
121 DA 
Article 39(a) UCC 

Authorisation is granted only to shipping companies which:  

are established in the customs territory of the Union; 

- 
-  have  no  record  of  any  serious  infringement  or  repeated 
infringements  of  customs 
taxation  rules, 
including having no record of serious criminal offences relating 
to their economic activity (note: this condition is deemed to be 
fulfilled  for  those  having  an  authorised  economic  operator 
(AEO) status); 

legislation  and 

-  undertake to  communicate, once the  authorisation is issued,  to 

the customs authority that granted the authorisation: 

o 
o 

o 

the names of the vessels assigned to the RSS; 
the  port  where  the  vessel  starts  its  operation  as  an 
RSS; and 
the ports of call; 

-  undertake not to call at any port outside the customs territory of 
the Union or at any free zone in an EU port, and not to carry out 
any transhipments of goods at sea;  

The  general  rules  governing  customs  decisions  upon  application 
fully  apply  to  the  authorisation  to  establish  regular  shipping 
services.  The  guidelines  described  in  Part  VI,  Sections  2.2  to  2.5 
apply thus equally in addition to the specifications described below. 

TRADE 

The application must specify the Member States where the RSS operates and may specify 
Member States declared by the applicant as regards plans for future services. 

Article 195 IA 

After  examining  the  request,  the  competent  customs  authority 
(authorising customs authority) should notify, through the Customs 
Decision  System,  the  customs  authorities  (the  consulted  customs 
authorities) of the other Member States where the shipping service 
requesting their agreement operates, or could potentially operate in 
the future. The other administrations must indicate their agreement 
or  refusal  within  15  days  of  being  notified  by  the  authorising 
customs  authority.  If  the  consulted  Member  State  refuses  the 
request,  it  must  communicate  the  reason(s)  and  the  corresponding 
legal  provisions  on  the  offence  committed  through  the  Customs 
Decision  System.  The  authorities  of  the  Member  State  where  the 
application was made must refuse the authorisation and must notify 
the applicant stating the reasons for the refusal. 

104 

 
 
 
 
Article 195 IA 

If  no  reply  or  refusal  is  received  within  15  days  of  receiving  the 
notification,  the  authorising  customs  authorities  must  issue  an 
authorisation to the shipping company concerned. 

The  authorisation  must  be  accepted  by  the  other  Member  States 
where the shipping service operates, or could potentially operate in 
the future. 

Article 121 DA  

TRADE  
After  being  authorised  to  establish  regular  shipping  services,  the  shipping  company 
must register with the authorising customs authority: 
a)  the names of the vessels assigned to the RSS; 
b)  the first port where the vessel starts its operation as an RSS; 
c)  the ports of call; 
and notify the authorising customs authority of: 
d)  any amendments to the information in a), b) and c); 
e)  the date and time when the amendments take effect;  
and, where appropriate: 
f)  the names of the part charterers. 

Article 121 DA and Article 196 IA 

CUSTOMS  
All the amendments to the authorisation communicated by the shipping company must 
be registered in the Customs Decision System within 1 working day from the day of 
communication and must be accessible to the customs authorities involved in the RSS. 
The amended registration takes effect on the first working day after it is registered.  
All correspondence with other customs administrations involved in the RSS must be 
made through the Customs Decision System. 
Annex II.8.4 contains the list of authorities responsible for the authorisation procedure 
and communication regarding the RSS.  

CUSTOMS 

Authorisation  =>  registration  in  the  electronic  RSS  information  and  communication 
system. 
Where appropriate, fill in the box ‘Other information’ in the RSS authorisation with the 
name(s) of the part charterer(s) for each vessel. 

This  information  will  be  completed  following  the  update  of  the  Customs  Decision 
Management System planned for the end of 2020. 

105 

 
 
 
 
 
 
 
II.4.2.3 Part-charter arrangements 

In  the  case  of  part-charter  arrangements,  an  application  for 
authorisation  of  an  RSS  is  submitted  by  the  person  (lessor  or 
charterer),  or  his/her  representative,  defining 
i.e. 
determining the vessel(s) to be used for the RSS and specifying the 
ports  of  call.  The  authorising  customs  authorities  may  request  any 
additional information required to process the application. 

the  RSS, 

Examples of  a contract  of  ‘affreightment’ involving sub-chartering 
and part-charter arrangements are given in Annex II.8.1. 

II.4.2.4 Verification of conditions for the RSS 

The  customs  authorities  may  require  the  shipping  company  to 
provide  evidence  that  it  observes  the  provisions  related  to  the 
operation of the RSS, namely that the RSS is operated on the basis 
of the information registered with the competent customs authority 
and calls solely at the registered ports of call. 

Where  a  customs  authority  establishes  that  the  provisions  of  the 
RSS  have  not  been  observed,  it  will  immediately  inform,  via  the 
Customs Decision system, the customs authorities of other Member 
States  in  which  the  RSS  is  operated  so  that  they  can  take  the 
measures required. 

II.4.2.5 Regular shipping service or non-regular shipping service 

Non-Union goods, and also in certain cases Union goods, carried on 
an  RSS  vessel  have  to  be  transported  under  a  customs  procedure 
(‘lorry on the ferry’) or they have to be placed under a Union transit 
procedure (T1 or T2F) for carriage on the RSS. For that purpose, an 
RSS  can  choose  whether  it  gets  authorised  to  use  an  ETD  as  a 
transit  declaration  for  maritime  transport  or  whether  it  uses  the 
standard transit procedure (using the SAD-based NCTS declaration 
and  a  guarantee)  for  T1  or  T2F  goods.  If  the  ETD  is  used  as  a 
transit declaration for maritime transport, the manifests of the RSS 
can be used for that purpose and no guarantee is required. 

Where short-sea shipping services operate between two or more EU 
ports  and  they  carry  mainly  non-Union  goods,  these  operators 
should  consider  the  administrative  effort  involved.  They  should 

106 

 
 
 
 
 
 
assess  whether  it  is  worthwhile  to  fulfil  the  administrative 
requirements needed to have authorisation(s) for using the RSS and 
the ETD as a transit declaration for maritime transport and fulfil the 
operational  requirements  required  to  use  these  authorisations. 
Alternatively, the operators could instead consider making use of a 
non-RSS.  Thus,  there  would  be  no  need  for  an  RSS  authorisation 
and instead the operator could provide simple proof of the customs 
status of Union goods, where applicable.  

Unforeseen circumstances during RSS transport 

When  a  vessel  registered  for  an  RSS  is  forced  by  unforeseen 
circumstances to tranship goods at sea, to call at or load or unload 
goods in a non-EU port, a non-RSS port or a free zone in a EU port, 
the  shipping  company  must  immediately  inform  the  customs 
authorities  of  all  subsequent  EU  ports  of  call  along  the  vessel's 
scheduled route. 

The  customs  status  of  the  goods  on  board  that  vessel  must  not  be 
altered  unless  these  are  new  goods  loaded  or  goods  unloaded  and 
left at those locations. 

Example 1 

New  York/Le  Havre/Antwerp  on  a  non-regular  shipping 
service 

The  goods are all deemed  to be non-Union  goods on arrival at  Le 
Havre. 

-  For Union goods (other than goods subject to excise duties) 

loaded in Le Havre: either a T2L document or, at the request of 
the shipping company, the shipping company's  manifest 
bearing the code ‘C’ must be used. 

-  For Union goods subject to excise duties loaded in Le Havre: a 
printout of the electronic administrative document (e-AD) (as 
provided for by Articles 21 and 34 of Council Directive 
2008/118/EC and Regulation No.  684/2009) must be used. 

Example 2 

Le Havre/Pointe à Pitre (Guadeloupe) on a non-RSS 

The  goods  are  all  deemed  to  be  non-Union  goods  on  arrival  at 
Pointe à Pitre. 

-  For Union goods: a T2LF document or, at the request of the 
shipping company, the shipping company’s manifest bearing 
the code ‘F’ must be used.  

107 

 
 
 
 
Example 3 

Genoa/Marseille on a non-RSS  

The  goods  are  all  deemed  to  be  non-Union  goods  on  arrival  at 
Marseille. 

-  For Union goods (other than goods subject to excise duties) 
loaded in Genoa: a T2L document or, at the request of the 
shipping company, the shipping company's manifest bearing the 
code ‘C’ must be used.  

-  For Union goods subject to excise loaded at Genoa: a printout 
of e-AD (as provided for by Article 21 and 34 of Council 
Directive 2008/118/EC and Regulation No 684/2009) must be 
used. 

Example 4 

New York/Le Havre/Antwerp on a non-RSS 

On the vessel’s arrival in Le Havre all goods will be considered as 
being non-Union goods. 

Some are unloaded at Le Havre while the rest remain on board. 

There are two possibilities. 

-  The goods are unloaded in Le Havre and are carried by road to 
Antwerp: a T1 transit procedure for the carriage by road is 
required and a guarantee must be furnished. 

-  The goods are not unloaded in Le Havre and are carried by sea 
to Antwerp: a T1 transit procedure is not required. On arrival in 
Antwerp all goods will be deemed to be non-Union goods unless 
evidence of the customs status of Union goods is presented. 

Example 5 

Export of goods where a refund is applied for 

Le Havre/Antwerp/New York on a non-RSS 

Export formalities are completed at Le Havre, where the goods are 
placed on a vessel under a single contract of carriage to a non-EU 
country, and carried to Antwerp where they are loaded onto another 
vessel bound for a non-EU country. 

As  these  goods are transported on  a non-RSS, they  are deemed to 
be non-Union goods. 

Proof  of  the  customs  status  of  Union  goods  in  case  of 
transhipment 

Union  goods  are  transported  under  an  RSS  (see  Section  II.4.2.).  If 
the goods are subsequently transhipped in an EU port on to a vessel 

108 

 
 
 
 
 
that is not an RSS, the status would be lost and the goods would be 
placed in temporary storage. This presents a problem in the final EU 
port  of  destination  (discharge).  The  problem 
illustrated 
diagrammatically as follows: 

is 

DUBLIN 
Union goods loaded 
→ 
Vessel A (RSS) 
→ 
MARSEILLE 
transhipment 
→ 
Vessel B (non-RSS) 
→ 
TARANTO 
proof of Union status required 

In  such  cases  the  required  proof  of  status  at  the  final  EU  port  of 
destination  (discharge,  e.g.  Taranto,  will  be  a  T2L,  issued  and 
authenticated by the competent authorities at the latest, at the port of 
transhipment, e.g. Marseille.  

In  these  cases,  it  is  recommended  that  the  proof  of  status 
accompanies  the  goods  from  the  start  of  the  transport  operation 
(vessel A).  

Alternatively,  the  required  proof  may  be  demonstrated  by  the 
shipping company's manifest (see Paragraph II.4.2). 

II.4.3 T2-Corridor  

See Part VI.3.5.5 

109 

 
 
 
 
 
 
II.5 Specific provisions concerning products of sea-fishing and goods obtained from 

such products 

Proof  of  customs  status  for  Union  products  of  sea-fishing  and 
other products vessels take from the sea 

Article 213 IA 

A  fishing logbook,  a landing declaration,  transhipment  declaration 
and vessel monitoring data, as appropriate, have to be produced to 
prove the Union status of: 

-  products of sea fishing caught by a Union fishing vessel outside 
the  customs  territory  of  the  Union,  in  waters  other  than  the 
territorial waters of a third country; and 

-  goods  obtained  from  such  products  on  board  a  Union  fishing 
vessel or Union factory ship, the production of which may have 
involved  other  products  having  the  customs  status  of  Union 
goods. 

Article129 DA 

Article 214 IA 

fishing 

logbook,  a 

The 
transhipment 
declaration  and  vessel  monitoring  data,  as  appropriate  must  be 
presented by: 

landing  declaration, 

1.  the Union fishing vessel which caught the products and, where 

applicable, processed them; or 

2.  another  Union  fishing  vessel,  or  Union  factory  ship  which 
processed  the  products  following  their  transhipment  from  the 
vessel referred to in point 1; or 

3.  any  other  vessel  onto  which  the  said  products  and  goods  were 
transhipped  from  the  vessels  referred  to  in  points  1  and  2, 
without any further changes being made; or, 

4.  a  means  of  transport  covered  by  a  single  transport  document 
issued in the country or  territory that does not form part of the 
customs territory of the Union where the products or goods were 
landed from the vessels referred to in points 1, 2 or 3. 

When  sea-fishing  products  or  goods  obtained  from  such  products 
are  transhipped  and  transported  through  a  territory  outside  the  EU 
before being transported to the EU, the proof of the customs status 
of Union goods must be presented for those products and goods on 
their entry into the customs territory of the Union. This can be done 
by  means  of  a  printout  of  the  fishing  logbook  including  a 
certification  by  the  customs  authority  of  that  country  or  territory 
that the products or goods were: 

-  under customs supervision while in that country or 

territory; and 

110 

 
 
 
 
 
-  not subjected to any handling other than that necessary for 

their preservation.  

The  printout  of  the  fishing  logbook  as  set  out  in  the  current 
legislation can mean either: 

- 

- 

the printout of the relevant parts of the fishing logbook (i.e. 
an excerpt), including the data on transhipment(s), where 
applicable; or 
the printout of the full fishing logbook, provided that it 
allows for the respective consignment of the sea-fishing 
products or goods to be identified and includes a reference 
to the relevant fishing logbook.  

Customs administrations of third countries are not legally obliged to 
certify the non-manipulation of the sea-fishing products and goods 
transhipped and transported through those countries on a printout of 
the fishing logbook. Therefore a certification other than that based 
on a printout of the fishing logbook can be accepted. 

The form of the certification document is free; an example provided 
by  the  fishing  industry  is  included  in  Annex  II.8.5.  Another 
example,  in  Annex  II.8.6,  is  a  non-manipulation  certificate  issued 
by Singapore. 

Articles 130 and 
133 DA 

Article 130 DA sets out  the data requirements for the proof of the 
Union  customs  status  for  sea-fishing  products  and  goods,  both 
delivered directly or via transhipment to the customs territory of the 
Union.  

Article  133  DA  sets  out  the  data  requirements  for  certifying  the 
non-manipulation  of  sea-fishing  products  and  goods  transhipped 
and  transported  through  a  third  country  or  territory,  which  is  an 
integral  part  of  the  proof  of  the  Union  customs  status  for  those 
products and goods.  

If,  for 
the  purposes  of  certifying  non-manipulation,  other 
documents are used, aside from a printout of the fishing logbook, or 
a  printout  of  the  relevant  parts  of  the  fishing  logbook,  those  other 
means of proof have to contain: 

- 
- 

all the relevant data set out in Articles 130 and 133 DA; 
a reference to the fishing logbook. 

These  means  of  proof  have  to  be  accompanied  by  the  relevant 
fishing  logbook  printout,  or  printout  of  the  relevant  parts  of  the 
fishing  logbook,  when  presented  to  the  customs  authorities  of  the 

111 

 
 
 
Member States when entering the customs territory of the Union.  

Concerning the information on the place where the products of sea-
fishing  were  caught,  as  laid  down  in  Article  130(1)(a),  it  is 
understood that the information on the exact place of catch will be 
regarded as sensitive and sharing this information with the customs 
authorities  of  third  countries  for  the  purpose  of  the  certification 
might  pose  problems.  Therefore,  the  obligation  to  include  that 
information in the documents  submitted to the  customs authorities 
of third countries for the certification should not be required, under 
the  condition  that  the  information  on  the  exact  place  of  catch  is 
provided  to  the  customs  authorities  of  the  Member  States  upon 
entering the customs territory of the Union. 

II.6 Specific national instructions (reserved) 

II.7 Restricted part for customs use only 

II.7.1 T2L(T2LF) document authenticated by electronic means 

112 

 
 
 
II.8 Annexes 

II.8.1 Example of a contract of ‘affreightment’ involving sub-contracting and part-
charter arrangements 

Part-charter 

This paragraph explains the commercial aspects of part-charter, emphasising in particular 
the transport of containers and the consequences for Union transit. 

1. 

Introduction 

In container traffic, part-charter is usually known as a ‘slot charter’. A ‘slot’ is a part of a 
vessel’s cargo space with a precise size corresponding to one container or container unit. 
There are two types of container: 

a) 

b) 

TEU  = 
and 
FEU  = 

twenty feet equivalent 

forty feet equivalent (aka 2 TEU-container) 

Note: other types of containers are 10ft, highcube, 45ft, etc. 

2.  Types of slot charter 

There are two main types: 

a) 

b) 

ordinary slot charter 

vessel sharing agreement 

3.  Ordinary slot charter 

Under the ordinary slot charter, a charterer (a shipping line) charters a number of ‘slots’ 
from a ship owner (another shipping line with excess capacity on a vessel). The charterer 
will (normally) pay a sum for the total number of slots they have chartered, regardless of 
whether or not they are able to use them all. The ordinary slot charter will (normally) be 
concluded on a journey-by-journey basis. 

4.  Vessel sharing agreement 

Under the vessel sharing agreement two (or more) shipping lines agree to place a fixed 
number  of  slots  at  each  other’s  disposal  on  designated  vessels  or  routes.  These 
agreements are normally on a reciprocal level and the lines in question do not pay each 
other for the slots. 

113 

 
 
 
 
 
 
5.  Commercial consequences 

(a) 

(b) 

(c) 

(d) 

(e) 

Apart from the fact that an ordinary slot charter involves payment while vessel 
sharing agreements do not, the legal implementation of the two types of charter 
are the same. 

The  system  operates  as  ordinary  charter,  i.e.  the  cargo  travelling  under  slot 
charter/vessel sharing  agreements travels  in  the  name of the charterer, on  their 
Bill of  Lading and manifests. The  vessel’s  owner will  issue one Ocean  Bill of 
Lading  covering  the  total  number  of  slots  used  -  not  one  Bill  of  Lading  per 
container/consignment.  The  vessel’s  owner  has  no  underlying  documentation 
(apart from dangerous cargo declarations, etc.) for the individual consignments: 
shipper, consignee, contents, etc. 

Cargo  that  is  being  transported  under  slot  charter/vessel  sharing  agreements  is 
de facto being transported as if on board one of the charterer's own vessels. 

The shipper/consignee may not have to know – or have to be told – that part of 
the transportation is carried out on board a slot charter/vessel sharing agreement 
vessel. 

The shipper/consignee will receive a Bill of Lading issued by the shipping line 
with which they are contracted to carry out the transportation. 

6.  Consequences for Union transit 

Where commercial part-charter arrangements operate, each shipping company may act as 
the  holder  of  the  procedure  provided  that  all  manifests  conform  to  the  requirements  of 
Articles 50 and 51 of the TDA in its entirety. 

Moreover, the Ocean Bill of Lading item on the manifest of the vessel carrying the cargo 
must indicate, to the competent authorities at the port of destination, that transit controls 
will be based on the charterer’s manifests and bills of lading. 

7.  Consequences for approving regular shipping services (RSS) 

a) 

In the case of part-charter arrangements, an application to authorise an RSS must be 
submitted by the person (lessor or charterer) defining the RSS. 

Customs authorities may request any information they require to assess the applicant and 
in particular the charter-party. 

b)  Examples: 

Example 1: 

114 

 
  A vessel called ‘Goodwill’ belongs to ship owner A,  who  concludes  a  time 
charter  with  shipping  company  B.  Under  the  charter,  A  makes  their  vessel 
available to B.  

  B  is  responsible  for  the  commercial  management  of  the  vessel  they  have 
leased. They specify the ports to be served by their vessel (RSS). B concludes 
a vessel-sharing agreement (part-charter) with C, another shipping company, 
to ensure that the vessel is filled. This means that part-charter arrangements 
have  been  entered  into.  B  concedes  commercial  exploitation  of  part  of 
Goodwill  to  C  but  retains  operational  use  of  the  rest  of  the  vessel.  B  will 
apply for authorisation to operate an RSS using Goodwill. 

Example 2: 

Services 

(1) 

Vessels 

(2) 

Persons 
responsible 
for defining 
the service 

Part charterers 

(4) 

(3) 

A 

Rotterdam  –  Dublin 
- 
Rosslare  -  Antwerp  -  Le 
Havre  -  Lisbon  -  Leixoes  – 
Vigo 

Corvette 

and 

Caravel 

B:  on  the  Corvette:  Rosslare  -  Antwerp  -  Le 
Havre  -  Lisbon;  on  the  Caravel:  Rosslare  - 
Antwerp - Le Havre - Lisbon – Vigo 

C:  on  the  Corvette:  Rotterdam  -  Rosslare  - 
Antwerp  -  Le  Havre  -  Lisbon;  on  the  Caravel: 
Rosslare - Antwerp - Le Havre - Lisbon – Vigo 

D:  on  the  Corvette:  Rotterdam  -  Rosslare  - 
Antwerp - Le Havre - Lisbon 

- 
Rotterdam  –  Dublin 
Rosslare  -  Antwerp  -  Le 
Havre  -  Bilbao  -  Lisbon  - 
Leixoes – Vigo 

Douro 

B 

A:  Rotterdam  –  Dublin  -  Rosslare  -  Antwerp  - 
Le Havre – Bilbao 

C:  Rosslare  -  Antwerp  -  Le  Havre  -  Bilbao  - 
Lisbon - Leixoes 

D:  Antwerp  -  Le  Havre  -  Bilbao  -  Lisbon  - 
Leixoes – Vigo 

Rotterdam  –  Dublin 
- 
Rosslare  -  Antwerp  -  Le 
Havre  -  Lisbon  -  Leixoes  – 

Angela J 

C 

A:  Rotterdam  –  Dublin  -  Rosslare  -  Antwerp  - 
Le Havre – Lisbon 

B: Rotterdam - Rosslare - Antwerp - Le Havre – 

115 

 
 
Services 

(1) 

Vessels 

(2) 

Persons 
responsible 
for defining 
the service 

(3) 

Part charterers 

(4) 

Vigo 

Lisbon 

Rotterdam  –  Dublin 
- 
Rosslare  -  Antwerp  -  Le 
Havre  -  Bilbao  -  Lisbon  - 
Leixoes – Vigo 

D:  Antwerp  -  Le  Havre  -  Lisbon  -  Leixoes  – 
Vigo 

Goodwill 

D 

A:  Rotterdam  –  Dublin  -  Rosslare  -  Antwerp  - 
Le Havre – Lisbon 

B: Rotterdam - Rosslare - Antwerp - Le Havre – 
Lisbon 

C:  Antwerp  -  Le  Havre  -  Lisbon  -  Leixoes  – 
Vigo 

  Column 1 lists services, with the ports to be used by the vessel(s) concerned. It is 

for these services that RSS authorisation is applied for. 

  Column 2 names the vessel(s) assigned to the various services. To be covered by a 
single application for RSS authorisation, vessels must call at all the ports that are 
mentioned in it. 

  Column  3  contains  the  name  of  the  person  responsible  for  defining  the  service 
(ports  of  call,  etc.).  This  is  the  person  who  applies  for  authorisation  and  must 
inform  the  part  charterers  (see  Column  4)  of  the  service’s  ‘regular’  status.  This 
person may naturally also transport goods using this service. 

  Column  4  names  the  various  part  charterers  who  have  leased  space  on  a  lessor’s 
vessel.  These  persons  are  not  required  to  apply  for  authorisation  but  they  must 
comply  with,  or  ensure  that  their  clients  comply  with,  the  customs  procedures 
applicable  (depending  on  the  customs  status  of  the  goods  being  transported)  to 
‘regular’ services. 

c)  Content of the RSS application and authorisation 

116 

 
 
 
 
 
The authorisation for the RSS is completed in accordance with the following instructions: 

  General: 

The European Commission and the customs authorities of the Member States must 
store and have access to the authorisation,  including  any  amendments  to  it,  using 
the electronic RSS information and communication system. 

  Boxes: 

Box 1:  Insert  the  name  of  the  shipping  company,  or  its  representative,  and  full 

address. 

If  the  commercial  management  of  a  vessel  is  shared  between  several 
companies, which together specify the ports to be served, insert the name 
of  each  shipping  company  concerned,  or  its  representative,  and  full 
address. 

In  that  case,  each  shipping  company  concerned  must  be  named  as  the 
applicant on the single application for a regular shipping service.  

Box 2:  Insert  all  the  ports  of  call  in  order  of  calling  for  a  particular  route.  The 
name  of  each  port  is  followed  by  the  appropriate  ISO-country  code  (for 
example: Rotterdam (NL), Dublin (IE), Le Havre (FR)).  

Where the authorisation is issued for more than one route, each route must 
be  distinguished  by  a  number  (for  example:  1.  Rotterdam  (NL)  -  Dublin 
(IE) - Le Havre (FR), 2. Lisbon (PT) – Vigo (ES) – Bilbao (ES), etc.). 

Box 3:   Insert the name(s) of the vessel(s) assigned to the route specified in Box 2. 
If  there  is  more  than  one  route  listed  in  Box  2,  the  vessels  must  be 
distinguished  by  the  number  of  the  route  they  serve  (for  example:  1. 
Neptune, Goodwill, 2. Corvette, 3. Douro, etc.).   

Box 4:  Insert the name(s) of the part charterer(s) (not the names of vessels). The 
person  who  requests  the  authorisation  must  give  the  customs  authorities 
the name(s) of the part charterer(s). Note that part charterer(s) are not the 
holders of the certificate and are not listed in Box 1.  

Box 5:  This  box  must  be  dated  and  signed  by  the  shipping  company(ies)  or 

representative(s) mentioned in Box 1. 

Box A:  The name of the Member State is followed in brackets by its ISO country 
code:  (AT), (BE), (BG),  (CY),  (CZ), (DE), (DK), (EE), (ES), (FI), (FR), 
(GR),  (HR), (HU),  (IE),  (IT),  (LT), (LU), (LV),  (MT), (NL), (PL),  (PT), 
(RO), (SE), (SI), or (SK).   

117 

 
 
 
II.8.2 Shipping manifest – TC12 authorisation 

Authorisation to use the simplification provided for in Article 129(c) DA (Article 18, 
Appendix II, Convention). See Section II.3.3.4. 

Specimen authorisation TC 12 

1. Holder of authorisation 

(Authorisation number) 
………………………………. 

Authorisation to use the simplification 
provided for in Article 129(c) DA (Article 
18 of Appendix II to the Convention) 

2. Countries and ports of departure to which this authorisation refers and the name(s) 
of the shipping company’s representative(s).  

3.  Countries  and  ports  of  destination  to  which  this  authorisation  refers,  and  the 
name(s) of the shipping company’s representative(s).  

4. Other information 

118 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5. Issuing Authority  

Stamp 

Date:  

Name: 
Address: 

Country : 

(Signature) 

II.8.2.B Annex B - List of the competent authorities for consultation  

For the latest version of this list, please click on one of the following links: 

EUROPA: 

https://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-customs-
transit/common-union-transit_en 

119 

 
 
 
 
 
 
 
II.8.3 Proof of the customs status of Union motorised road vehicles 

To  determine  the  customs  status  of  motorised  road  vehicles  within  the  customs  territory  of  the 
Union, it is necessary to comply with the following rules. 

1. 

2. 

3. 

4. 

5. 

6. 

7. 

8. 

The  rules  concerning  the  movement  of  goods  from  one  point  to  another  in  the  customs 
territory  of  the  Union  are  applied  equally  to  the  movement  of  motorised  road  transport, 
pleasure craft and private aircraft. 

The  term  movement  covers  not  only  the  use  of  the  vehicle  when  moving  in  the  customs 
territory  of  the  Union  but  also,  like  all  other  Union  goods,  transfer  of  ownership  (delivery/ 
acquisition)  and  change  of  residence  involving  relocation  of  the  vehicle  without  change  of 
ownership. 

Article 153 UCC states ‘All goods in the customs territory of the Union shall be presumed to 
have the customs status of Union goods unless it is established that they are not Union goods.’ 
This presumption applies also to the circulation of vehicles. 

Therefore, when vehicles are imported from a third country and entered into free circulation 
without  registration  in  a  Member  State  they  can  be  dispatched  to  another  Member  State  as 
Union  goods  because  basic  presumption  of  Article  153  of  the  UCC  has  been  fulfilled.  For 
registration  purposes,  such  vehicles  must  be  treated  in  exactly  the  same  way  as  vehicles 
manufactured in the Union. 

In such circumstances, the registration of new vehicles must not be dependent on proof of the 
customs status of the Union vehicle. 

In  cases  of  genuine  doubt,  the  competent  authorities  may  request  information  under  mutual 
assistance. However, such requests should not be made on a routine basis. 

Consequently, Union vehicles must be able to move within the customs territory of the Union 
under  the  same  conditions  as  other  Union  goods.  No  intervention  by  a  customs  office  is 
provided for. 

These rules do not affect the provisions applicable to fiscal matters notably in connection with 
the requirement for the owner to be registered in their country of residence. 

9.  Without affecting the above rules, any motorised road vehicle registered in a Member State is 

considered to have Union status provided that: 

(a) 

(b) 

its registration document is produced to the competent authorities of the Member State 
into which the vehicle is introduced; 

the vehicle’s registration as shown by the document and also by the registration plate 
corresponds  exactly  with  the  provisions  below,  depending  on  the  country  of 
registration. 

Failing  that,  proof  of  the  customs  status  of  Union  goods  should  be  established  in 
accordance with the provisions of Article 199 IA. 

120 

 
10.  Proof  of  the  customs  status  of  Union  motor  road  vehicles  by  reference  to  the  registration 

number (Article 208 IA):  

Austria: 

In Austria, the numbering system consists of a ‘distinguishing sign’ and a ‘reserved sign’. 

The  distinguishing  sign  consists  of  one  or  two  letters  and  identifies  the  administrative  district 
(political  district),  statutory  city,  state  government  or  federal  authorities;  the  prefix  consists  of  a 
combination of numbers and letters. 

Number  plates  show  black  writing  on  white  ground  as  well  as  narrow  red-white-red  edge  strips 
above  and  below.  The  licence  plates  must  consist  of  Latin  letters  and  Arabic  numerals.  Since 
November 2002, the number plates on the left side have a blue field with a white ‘A’ under the EU 
star wreath. 

Identification letters and symbols are separated by an emblem. In the case of normal plates, it is the 
coat of arms of the respective federal state and below the name of the federal state in black block 
lettering. 

Number plates – mostly in rectangular landscape format with rounded corners – have the following 
dimensions (width × height):  

•  Single-line: 520 × 120 mm, character height 67 mm 

•  Two lines: 300 × 200 mm, font height 67 mm 

Sample illustrations: 

Belgium: 

121 

 
 
 
 
 
 
 
Motorised road vehicles registered in Belgium are considered to have the customs status of 
Union goods except in the scenarios presented below. 

1. 

The registration certificate, as illustrated below, bears the abbreviation T1, which: 

a.  when it was issued before 16 November 2010, was presented on the reverse side of the 

title page, on the left side in the section dedicated to temporary admission; 

b.  when it was issued as of 16 November 2010, was presented on the front of Part 1, in 

the table on temporary admission in the lower left-corner. 

2. 

If the vehicle bears a ‘merchant’ licence plate, it may not have the customs status of 
Union  goods.  In  this  case,  the  authorisation  for  temporary  admission  must  be  in  the 
vehicle. The registration certificate bears, instead of the characteristics of the vehicle, 
the  plate  number,  the  validity  date,  the  type  of  ‘dealer  plate’,  the  National  Registry 
number or the company number and the maximum cylinder capacity or the maximum 
power requested by the holder.  

The  registration  plates  concerned  bear  an  index  number,  a  group  of  3  letters  and  a 
group of 3 digits in the following combinations: 

122 

 
 
 
 
 
 
 
 
− 

− 

− 

− 

−  ‘dealer plates’ for cars: 1 - Z + 2 other letters + 3 digits; 

−  ‘dealer  plates’  for  motorcycles:  1 - ZM  or  1 – ZW  +  1  other  letter  +  3 
digits  (dimensions  differ  from  other  plates;  index  and  letters  above,  digits 
underneath); 

−  ‘dealer plates’ for mopeds: 1 - SZ + 1 other letter + 3 digits (dimensions 
differ from other plates; index and letters above, digits underneath); 

−  ‘dealer plates’ for trailers: 1 - ZQ or 1 - ZU + 1 other letter + 3 digits. 

The  digits  and  letters  are  green  against  a  white background.  A  self-adhesive  sticker 
indicating the year must also be affixed to a specifically designated place. 

3. 

If the vehicle bears a ‘test’ licence plate, it may not have the customs status of Union 
goods. In this case, the authorisation for temporary admission must be in the vehicle. 
However, these vehicles are not allowed to circulate outside of Belgian territory. The 
registration  certificate  bears,  instead  of  the  characteristics  of  the  vehicle,  the  plate 
number, the validity date, the type of ‘dealer plates’ and the National Registry number 
or the company number.  

The  registration  plates  concerned  bear  an  index  number,  a  group  of  3  letters  and  a 
group of 3 digits (2 digits for mopeds) in the following combinations: 

− 

− 

− 

− 

for cars: 1 - ZZ + 1 other letter + 3 digits; 

for motorcycles: 1 - ZZM or 1 - ZZW + 3 digits (dimensions differ from other 
plates; letters above, digits underneath); 

for  mopeds:  1 - SZZ  +  2  digits  (dimensions  differ  from  other  plates;  letters 
above, digits underneath); 

for trailers: 1 – ZZQ or 1 - ZZU + 3 digits. 

The digits and letters are green against a white background. A self-adhesive sticker 
indicating the year must also be affixed to a specifically designated place. 

Bulgaria 

Motorised road vehicles registered in Bulgaria are considered to have the customs status of Union 
goods if they carry a rectangular plate with a registration that combines letters and digits in black 
on a reflective white background with a blue band on the left-hand side.  

The blue band of the registration plate bears the flag of Bulgaria and white letters BG.  

The registration is a combination of three groups (e.g. C 5027 АB). 

  The first group is consists of letters and corresponds to the territorial department. 
  The second group is consists of four Arabic numerals.  
  The third group is a series (one or two letters). 

123 

 
 
 
 
 
Motorised road vehicles registered in Bulgaria are not considered to have the customs status of 
Union goods if: 

 

 

 

 

they have a rectangular plate with a registration consisting of a combination of six digits 
separated in the middle by the letter ‘B’ in black on a white background and the validity year 
is marked on a red background on the right-hand side. 
they have a rectangular plate with a registration consisting of a combination of six digits 
separated in the middle by letter ‘T’ or 'H” in black on a white background.  
they have a rectangular plate with a registration that combines the letters ‘C’, ‘CC’ or ‘CT’ 
with digits in white on a red background; or 
they have a rectangular plate with a registration that combines the letters ‘XX’ with digits in 
white on a blue background.  

Motorised vehicles with registration plates of this kind may or may not have the customs status of 
Union goods. 

Their status can be verified only by consulting relevant documentation. 

Croatia 

1. Motorised road vehicles registered in Croatia are considered to have the customs status 
of Union goods where they carry respective licence plates.  

Licence plates for vehicles are made of metal, coated with reflective foil, identifying the 
administrative district, and the vehicle’s registration number is shown in black letters on 
white background. The Croatian coat of arms lies in the area between the administrative 
district indication and the vehicle's registration number. 

Exceptionally, the licence plates of the vehicles which do not comply with the stipulated 
conditions  concerning  the  dimensions  (length,  width,  height)  i.e.  whose  maximum 
allowed weight exceeds the prescribed one, i.e. the allowed axle weight, bear letters and 
numbers in red. 

Licence  plates  for  vehicles  owned  by  foreign  citizens  who  are  granted  temporary  or 
permanent  residence  (temporarily  registered  vehicles,  vehicles  owned  by  foreign  trade, 
traffic,  cultural  and  other  representative  offices,  foreign  correspondent  offices  and 
permanent foreign correspondents) bear letters and numbers in green. 

2.  Licence  plates  for  vehicles  belonging  to  diplomatic  and  consular  agencies,  foreign 
countries’ missions and international organisations’ agencies and their staff in Croatia are 
in blue and bear yellow letters and numbers. They also bear a numeric country code of the 
country  the  agency  belongs  to,  and  the  letter  corresponding  to  the  agency’s  activity,  i.e. 
status of the respective person in the agency and the registration number of the vehicle.  

Cyprus 

124 

 
 
 
 
The  Road Transport  Department  of  Cyprus  has been computerised since January  1997.  All the 
registration certificates issued since then have been printed by computers. 

a. 

Vehicles registered permanently in Cyprus 

All vehicles registered permanently in Cyprus have a registration number that combines one, two, 
or three Latin characters and a serial number from 1 to 999. Each vehicle has two number plates, 
one at the front with a  white reflective background and one at the back with a yellow or white 
reflective background, both with black characters and numbers. 

To  determine  the  customs  status  of  Union  goods  for  the  majority  of  the  vehicles,  which  have 
registration  numbers  such  as  LLNNN  (e.g.  YW764)  or  LLLNNN  (e.g.  EAY857),  you  have  to 
check  the  corresponding  details  which  are  shown  on  the  registration  certificate  as  explained  in 
Table A. 

b. 

Vehicles registered for diplomats (CD or AT) 

The  vehicles registered for  diplomats  have  two  registration numbers  written on the registration 
certificate. The first number denotes the permanent registration. The second number denotes that 
the vehicle belongs to the diplomatic corps. 

The  registration  number  for  diplomatic  vehicles  consist  of  a  combination  of  two  numbers 
indicating the code of the embassy or commission followed by the letters ‘CD’ or ‘AT’ and the 
number of the vehicle within the certain embassy or commission. 

These  vehicles  circulate  with  their  diplomatic  registration  number  for  the  period  they  have 
diplomatic status. When the diplomatic status ceases to exist they use the permanent registration 
number. The customs status of Union goods of these vehicles can be verified by consulting their 
documentation. 

Table A 

Information (taxation details) 
(In English and Greek as written 
on registration certificates) 

1  Customs duty 

Τελωνειακός Δασμός 

2  Custom R.C (Customs Relief Code) 

Κ.Ε  Δασμών  (Κωδικός  Εξαίρεσης 
Δασμών) 

Possible form of information with the translation 
in English written in lower case letters 

Duty free, Duty partly paid, Duty paid  
ΠΛΗΡΗΣ  ΑΠΑΛΛΑΓΗ,  ΜΕΡΙΚΗ  ΑΠΑΛΛΑΓΗ, 
ΚΑΤΑΒΛΗΘΗΚΕ 

01.01, 01.18, 01.19, 07.02, 07.03, 07.05, 07.06, 07.07, 
11(4)α, 11(4)β, 11(4)γ 

Czechia 

1.  Motorised road vehicles registered in Czechia are considered to have the customs status of 

Union goods if their registration is in one of the special series below. 

125 

 
 
 
 
  Rectangular white number plate bearing an inscription consisting of at least five to seven 

digits (at least one letter and one number) in black e.g.: 1K3 2246. The first letter 
corresponds to the territorial department. Number plate ‘on request’ consisting of five, 
seven or eight digits (at least one letter and one number) on a black on white 
background. Army vehicles have number plates consisting of seven Arabic 
numerals (without letters) on a white background. Special motorised vehicles and 
agricultural and forest tractors have a rectangular yellow background on the number 
plate. 

Motorised  road  vehicles  are  in  circulation  with  white  number  plates  belonging  to  a 
previous series that combined two or three letters and four numbers in black separated in 
pairs by dashes (e.g. CHA 63-46). Lorries, buses, trailers belonging to a previous series 
have a rectangular yellow background on the number plate. 

  Rectangular white number plate with black digits registered for export purposes bearing a 

red field with the expiry date. 

  Special rectangular white number plate with black digits consisting of the letters 

‘EL’ followed by three, four or five digits (electric vehicles). 

  Special rectangular white number plate with green digits consisting of two Arabic 
numerals, followed by the letter ‘V’ and two, three or four Arabic numerals 
(historical vehicles). 

  Special rectangular white number plate with green digits consisting of two Arabic 
numerals, followed by the letter ‘R’ and three or four Arabic numerals (race cars 
and motorbikes). 

  Special rectangular white number plate with green digits registered for permanent 
manipulation consisting of at least five up to seven digits with the first letter 
corresponding to the territorial department followed by Arabic numerals. 

  Special rectangular white number plate with green digits registered for test purposes 

consisting of five digits with letter ‘F’ followed by Arabic numerals. 

2.  Motorised  road  vehicles  registered  in  Czechia  are  not  considered  to  have  the  customs 
status of Union goods if they have a rectangular white number plate bearing three Arabic 
numerals  followed  by  the  letters  ‘CD’  or  ‘XX’  or  ‘XS’  or  ‘HC’  and  two  Arabic 
numerals in blue (diplomatic corps or foreign mission) unless the Union status is verified 
by consulting their documentation. 

126 

 
 
 
Denmark 

Motorised road vehicles registered in Denmark are considered to have the customs status of Union 
goods  if  the  lower  box  of  the  registration  certificate  contains  the  following  entry:  ‘IKKE 
TOLDDOKUMENT  VED  OMREGISTRERING’  (translation:  no  customs  document  needs  be 
produced in the event of change of ownership). 

Estonia 

Motorised  road  vehicles  are  registered  in  Estonia  based  on  the  regulation  for  motorised  road 
vehicles.  The  number  plate  of  motorised  road  vehicles  combines  three  letters  and  three  numbers. 
Since May 2004, the left of the number plate has been marked ‘EST’.  

Finland 

Motorised road vehicles registered in Finland are considered to have the customs status of 
Union goods unless they are temporarily registered for export purposes (export registration), 
in  which  cases  they  have  a  registration  plate  containing  one  letter  and,  at  the  most,  four 
digits in black on  reflective white.  Furthermore,  the month and  year  when the registration 
expires is shown on the right edge of these plates, in white on reflective red the year. 

In addition, motor vehicles are considered not to have the customs status of Union goods if 
they bear: 

1. 

2. 

a transport plate which has one letter and, at the most, four digits in red on reflective 
white; 
a  test  plate  which  has,  in  black,  the  word  ‘KOE’  (test)  vertically  aligned,  with  one 
letter and, at the most, three digits on reflective yellow. 

France 

Motorised  road  vehicles  registered  in  France  are  considered  to  have  the  customs  status  of  Union 
goods unless they are registered in one of the following special series: 

- 
- 
- 
- 

CMD, CD, C, K (diplomatic or similar status) 
TT (temporary residence) 
IT (temporary residence) 
WW (garage). 

127 

 
 
 
 
 
 
 
 
Germany 

The  proof  of  the  Union  specifications  for  registering  motor  vehicles  in  Germany  (road  motor 
vehicles and their trailers) is considered as valid, if a German registration certificate was issued 
and if the vehicle carries the rectangular registration licence plate, which consists of a distinctive 
combination  of  letters  for  the  administrative  district  (up  to  3  letters)  and  an  identification 
number (consisting of a group of letters and numbers). (See example 1).  

Following  the  identification  number  of  the  vehicle  these  registration  licence  plates  can  also 
carry  the  letter  for  identification  ‘H’  (‘Old  timer  registration  licence  plate’  for  the  historical 
vehicles  –  see  example  2)  or  they  can  indicate  a  specific  period  for  driving  the  car  within  a 
specific season (‘Registration licence plate for a season’ – see example 3).  

The  proof  of  the  Union  specifications  is  considered  not  to  be  valid  for  vehicles,  if  the 
registration licence plate:  

 

 

 

 

 

 

has  only  the  number  ‘0’  as  regards  a  distinctive  combination  of  letters  for  the 
administrative  district  (special  registration  licence  plate  for  the  diplomatic  corps  and 
privileged international organisations);  
has  only  numbers  for  the  identification  number  which  is  followed  by  an  identification 
letter, e.g. ‘A’ and an expiration date, indicated in a red field; 
is for exportation (– see example 4);  

is  valid  for  a  short  time  period  (short  time  registration  plate):  its  identification  number 
consist only of numbers and it contains an expiration date, indicated in a yellow field;  
is specifically used for a car being taken for a testing procedure, a test drive, or a transfer 
drive (– see example 5);  
has red rather than black lettering 

 

The registration numbers can consist of one or two lines.  

128 

 
 
 
 
 
Example 1  

Distinctive combination of letters for the administrative district number for recognition  

Example 2 (‘Registration licence plate for old timer’ for the historical vehicles)  

Example 3 (‘Registration licence plate for a season’)  

129 

 
 
 
 
Example 4 (Registration licence plate for export)  

Example  5  (Registration  licence  plate  used  when  a  car  is  taken  for  a  testing  procedure,  a  test 
drive or a transfer drive)  

Greece 

Motorised road vehicles registered in Greece are considered to be complying with the conditions of 
Articles  9  and  10  of  the  EEC  Treaty  in  Greece  if  they  carry  a  white  rectangular  plate  with  a 
registration that combines three letters and four digits (e.g. BAK 7876) or has six digits only (e.g. 
237.568 – former plate, still valid) and their registration document is a T-01-19 form. 

They are not considered to have the customs status of Union goods if they carry a rectangular plate 
containing: 

(a) 
(b) 
(c) 

the letters CD or ∆Σ (diplomatic corps) before the number (green plate); 
the letters Ξ A (foreign mission) before the number (yellow plate); 
the letters EX (temporary admission) before the number (white plate). 

130 

 
 
 
 
 
 
 
 
 
Hungary 

Motorised  vehicles  registered  in  Hungary  are  considered  to  have  the  customs  status  of  Union 
goods as long as they have not been registered in one of the following special series:  

  V (temporary stay);  
  E (provisional). 

Ireland 

Motorised  road  vehicles  registered  in  Ireland  are  considered  to  have  the  customs  status  of  Union 
goods  only  if  they  are  registered  in  a  series  other  than  the  ZZ  series  (a  system  of  temporary 
registration, consisting of the letters ZZ followed by a unique five-digit number) and the registration 
card  carries  no  special  endorsement  relating  to  customs  (e.g.  having  a  reference  to  the  Revenue 
Commissioners). This endorsement would be validated by a customs stamp. 

Italy 

Motorised road vehicles registered in Italy are considered to have the customs status of Union goods 
unless: 

1. 

they are registered in one of the following special series: 

2. 

3. 

-  E E (Escursionisti Esteri) 
-  CD (Corpo diplomatico) 

the registration plate bears the word ‘PROVA’; 

the registration plate bears the indication ‘SO’ and also if the registration document (libretto di 
circolazione) bears the following statement: 

‘veicolo  soggetto  a  formalità  doganali  nel  caso  di  transferimento  diproprieta  o  di 
transferimento di residenza del proprietario dal territorio di Livigno ad altro comune. Produrre 
documento doganale al p.r.a. di Sondrio.’ 

Latvia 

Motorised vehicles registered in Latvia are considered to have the customs status of Union goods 
when they carry a white rectangular plate with a registration that (usually) combines two black 
letters  and  one  to  four  black  digits  (e.g.  EP-6037)  but  which  can  also  consist  of  just  letters  or 
digits, and if a Latvian registration document has been issued for the vehicle. The licence plates 

131 

 
 
 
 
 
 
 
also  bear  the  Latvian  national  flag  or  the  blue  EC  flag  with  the  12-star  wreath  (starting  from 
1 May 2004) and two black letters (LV) on the right side. 

Lithuania 
Motorised  road  vehicles  registered  in  Lithuania  are  considered  to  have  the  customs  status  of 
Union  goods  if  a  registration  certificate  was  issued  and  if  the  vehicle  carries  a  rectangular 
registration  licence  plate  (dimensions:  520x110  mm  or  300x150  mm),  which  is  white,  light 
reflective and has a repetitive safety mark. There is a blue strip on its left edge, and the edging, 
letters and numbers are black. The EU symbol and a white distinguishing mark denoting ‘LT’ for 
Lithuania  are  in  the  blue  strip  on  the  left  of  the  licence  plate.  The  inscriptions  of  Lithuanian 
licence plates and their compositions are described below. 

•  Three letters and three numbers for cars, two letters and three numbers for trailers and 
semi-trailers, three numbers and two letters for motorcycles (dimensions: 250x150 mm, 
185x210 mm or 520x110 mm), two numbers and three letters for mopeds (motorcycles) 
(dimensions:  145x120  mm  or  520x110  mm)  and  two  numbers  and  two  letters  for 
powerful  quadricycles (dimensions: 250x150  mm)  see  example  1);. The letter ‘H’  and 
five numbers that indicate a serial number for historical car designation. These types of 
licence plates have been available since 3 April 2018 (see example 2). 

•  One to six characters, one of which must be a number, for a personal licence plate (that 

bears an inscription made as per the applicant‘s request) (see example 3). 

•  Two letters (letter ‘E’ and any other letter from the alphabet in ascending order) and four 
numbers  that  indicate  a  serial  number  for  an  electric  vehicle.  These  types  of  licence 
plates have been available since 1 July 2016 (see example 4). 

•  The  letter  ‘T’  and  five  numbers  for  taxi.  These  types  of  licence  plates  have  been 

available since 3 April 2018 (see example 5). 

Example 1 

For cars 

For trailers or semi-trailers 

132 

 
 
 
 
 
 
For motorcycles 

Example 2 

Example 3 

Example 4 

133 

 
 
 
 
 
 
 
 
  
 
Example 5 

Motorised road vehicles registered in Lithuania are not considered to have the customs status of 
Union goods if the vehicle carries the following types of registration number licence plates. 

•  The  diplomatic  rectangular  registration  number  licence  plate  for  foreign  missions  and 

international organisations.  

The surface of this licence plate is green, light reflective and has a repetitive safety mark. 
The  edging,  letters  and  numbers  are  white.  The  inscriptions  of  these  types  of  licence 
plates are composed of six numbers. The first two numbers indicate a code of the foreign 
mission  conferred  by  the  Department  of  Protocol  of  the  Ministry  of  Foreign  Affairs 
according  to  the  order  of  accreditation  of  the  foreign  mission  in  Lithuania.  The  third 
number  indicates  the  vehicle  category  (the  status  of  the  person  who  exercises  the 
ownership of the vehicle). The last three numbers indicate a serial number issued for the 
licence plates. These types of licence plates have been available since 11 October 2004 
(see example 6). 

•  The temporary commercial rectangular registration number licence plate.  

The surface of this licence plate is white, light reflective and has a repetitive safety mark. 
There is a blue strip on its left edge, and the edging, letters and numbers are red. The EU 
symbol and a white distinguishing mark denoting ‘LT’ for Lithuania are in the blue strip 
on the left of the licence plate. Temporary vehicle registration number licence plates can 
be  issued  for  cars,  trailers  and  motorcycles.  Cars  and  trailers  are  designated  with  the 
letter  ‘P’  and  five  numbers  that  indicate  a  serial  number,  while  motorcycles  are 
designated with the letter ‘P’ and four numbers that indicate a serial number. Temporary 

134 

 
  
 
 
 
 
vehicle registration number licence plates have been available since 30 September 2004. 
Since  3 April 2018,  these  types  of  licence  plates  have  been  issued  for  an  unlimited 
period.  These  temporary  license  plates  can  only  be  used  to  designate  the  vehicles  that 
they  possess,  and  they  can  be  used  in  public  only  on  the  territory  of  Lithuania  (see 
example 7); 

•  The temporary (transit) rectangular registration number licence plate.  

The surface of this licence plate is white, light reflective and has a repetitive safety mark. 
There is a blue strip on its left edge, and the edging, letters and numbers are red. The EU 
symbol and a white distinguishing mark denoting ‘LT’ for Lithuania are in the blue strip 
on the left of the licence plate. These types of licence plates can be issued for the cars, 
trailers and motorcycles that are exported from Lithuania (see example 8). 

Motorised  vehicles  with  the  types  of licence  plates  mentioned above  may  or  may  not  have  the 
customs  status  of  Union  goods.  Their  status  can  be  verified  only  by  consulting  relevant 
documentation. 

Example 6 

For cars and trailers: 

 Format 1 520x110 mm 

 Format 2 300x150 mm 

For motorcycles 

 Format 3 250x150 mm 

 Format 5 182x210 mm 

For mopeds 

135 

 
 
 Format 4 145x120 mm 

Example 7 

For cars and trailers: 

 300x150 mm 

For motorcycles: 

 250x110 mm 

Example 8 

For cars and trailers: 

 300x150 mm 

For motorcycles 

 250x110 mm 

 520x110 mm 

 520x110 mm 

136 

 
 
 
 
Luxembourg 

Motorised  road  vehicles  registered  in  Luxembourg  are  considered  to  have  the  customs  status  of 
Union goods unless: 

1. 

the registration card (‘carte grise’) bears: 

‘DOUANE - ADMISSION TEMPORAIRE 
Duties when sold’  

Malta 

Motorised vehicles registered in Malta are considered to have the customs status of Union goods 
when they carry 2 rectangular registration plates. 

One must be affixed to the front and the other to the rear of the vehicle in such a position that 
every letter and figure on the plate is upright. 

Maltese registration plates consist of three numeric, alphabetical or alphanumeric combinations. 

The registration plates also have the EU emblem with the 12-star wreath and an M underneath. 
They also have a hologram with the plate serial number underneath. 

Motorised road vehicles registered in Malta should not be considered to have the customs status 
of Union goods if the registration plate consists of any of the following combinations. 

CD* *** 
TRIAL RN *** 
DDV *** 
PRO *** 
DMS *** 
***  **X 
TF*  *** 
GV*  ***    
GM    ** 

Diplomats 
Motor car importers 
Diplomatic distinguished guests 
Protocol 
Diplomatic missions 
Export by dealers 
Tax free 
Government vehicles 
Ministers’ vehicles 

Netherlands 

Motorised road vehicles registered in the Netherlands are considered to have the customs status 
of  Union  goods  unless  the  registration  document  ‘(kentekenbewijs’)  bears  the  following  letters 
and digits: 

CD- xx-xx 

xx-CD-xx 

CDJ-xxx 

137 

 
 
 
 
 
 
 
BN – xx-xx 

GN – xx-xx 

Poland 

Motorised road vehicles registered in Poland are considered to have the customs status of 
Union goods if: 

1.   they carry a rectangular plate with a registration that combines letters and digits (up 
to  seven  digits  with  at  least  one  letter)  in  black  on  reflective  white  or  reflective 
yellow (for historical vehicles), in red on reflective white (for test vehicles), in white 
on  reflective  blue  (for  diplomatic  or  similar  status),  and  in  white  on  black  (former 
plate which is still valid); and 

2.   a Polish registration document has been issued for the vehicle concerned. 

Portugal 

1.  Motorised  road  vehicles  registered  in  Portugal  are  considered  to  have  the  customs 
status  of  Union  goods  when  they  have  a  rectangular  white  number  plate  bearing  an 
inscription consisting of two letters and four numbers in black, separated in pairs by 
dashes (e.g.: AB-32-46). The registration document is the form ‘LIVRETE 1227’. 

2.  However, motorised road vehicles which carry a white plate, also rectangular, bearing 
the  letters  CD,  CC  or  FM,  belong  to  various  diplomatic  corps  and  may  or  may  not 
have the customs status of Union goods. The status can be verified only by consulting 
their documentation. 

Romania 

In Romania there are three types of registration for the road vehicles: permanent, temporary 
and for the diplomatic corps. 

Road  vehicles  permanently  registered  in  Romania  are  considered  to  have  the  customs 
status of Union goods. 

The  permanent  registration  plates  have  the  following  structure:  LL  NN  XXX,  where  LL 
indicates the district, made up of one or two letters, NN is the first part of the order number 
from 01 to 99,  and XXX is the  second  part  of the order number, made  up  of three  letters 
from AAA to ZZZ. 

138 

 
 
 
 
 
 
 
The plate has an aluminium clamp and a reflective white background, while the letters and 
figures are black and are found in the vehicle’s registration certificate. 

Road vehicles with temporary registration or belonging to the diplomatic corps are not 
considered as Union vehicles, unless this can be proven by the accompanying documents.   

The  plates  for  temporary  registration  are  assigned  to  the  foreign  vehicles  and  trailers  that 
benefit  from  a  temporary  admission  customs  procedure,  or  to  the  vehicles  intended  for 
export. 

Temporary  registration  plates  have  the  following  structure:  LL  NNNNNN  F,  where  LL 
indicates  the  district,  made  up  of  one  or  two  letters,  NNNNNN  is  the  order  number  from 
101 to 999999, and F is a fraction on a red background, containing the month and year when 
the registration expires, each expressed by two letters. 

The  plate  has  an  aluminium  clamp  and  reflective  white  background,  while  the  letters  and 
figures are black and are found in the vehicle’s registration certificate. The certificate does 
not  contain  any  indications  as  to  whether  the  vehicle  comes  from  within  the  EU  or  from 
outside. 

Registration  plates  for  vehicles  belonging  to  the  diplomatic  missions,  the  consular  offices 
and their staff, as well as to other organisations and foreign citizens with diplomatic status, 
operating in Romania, have the following structure: one of the indicators is either CD, CO 
or TC, and the order number is made up of two sets of three figures. 

The plate has a reflective white background, the letters and figures are blue and are found in 
the vehicle’s registration certificate. 

Slovak Republic 

1.  Motorised road vehicles registered in the Slovak Republic are considered to have the 
customs status of Union goods if their registration is in one of the special series below. 

  A  rectangular  white  number  plate  bearing  an  inscription  consisting  of  two 
letters and five digits (three numbers and a pair of letters) in black, separated 
by  dash  (e.g.:  BA-858BL).  The  first  pair  of  letters  indicates  the  territorial 
department.  The  second  group  of  digits  after  the  dash  may  consist  of  five 
letters, or letters in the first four positions and a number in the fifth position, or 
letters in the first three positions and numbers in the fourth and fifth positions.  

  Motorised road vehicles  that  are in circulation also  with  white  number  plates 
belonging  to  a  previous  series,  which  are  formed  by  combining  two  or  three 
letters and four numbers in pairs in black, separated by dash (e.g.: BA 12-23). 

139 

 
 
 
  Special rectangular white number plates with red digits on two lines. The first 
line consists of two letters indicating the territorial department and the second 
line consists of the letter ‘M’ followed by three digits. Another letter may also 
be  added  after  ‘M’.  Such  plates  are  issued  for  newly  made  vehicles,  newly 
bought vehicles or vehicles used for testing. 

  Special rectangular  yellow  number  plates  with black digits on two  lines.  The 
first  line  consists  of  two  letters  indicating  the  territorial  department  and  the 
second  line  consists  of  the  letter  ‘V’  followed  by  three  digits.  Another  letter 
may also be added after ‘V’. Such plates may be issued for vehicles registered 
for  export  purposes.  On  the  upper  right  corner  is  the  field  for  the  date  of 
expiration. 

  Special rectangular yellow number plates with red digits on two lines. The first 
line consists of two letters indicating the territorial department and second line 
consists of the letter  ‘H’ followed by three digits. Another letter may also be 
added after ‘H’. Such plates may be issued for historical vehicles. 

  Special rectangular white number plates with blue digits on two lines. The first 
line consists of two letters indicating the territorial department and the second 
line consists of the letter ‘S’ followed by three digits. Another letter may also 
be  added  after  ‘S’.  Such  plates  may  be  issued  for  vehicles  used  for  sporting 
purposes. 

  Special  rectangular  white  number  plates  with  green  digits  on  two  lines.  The 
first line consists of the  letter ‘C’ possibly followed by another letter and the 
second  line  consists  of  five  digits.  Such  plates  may  be  issued  for  vehicles 
individually imported into the Slovak Republic for which technical eligibility 
has not been approved, or for other vehicles.  

2.  However,  motorised  road  vehicles  which  carry  a  rectangular  blue  plate,  bearing  the 
letters ‘EE’ or ‘ZZ’ followed by five numbers in yellow, belong to various diplomatic 
corps  or  foreign  missions  and  may  or  may  not  have  the  customs  status  of  Union 
goods. The Union status can be verified only by consulting their documentation.  

Slovenia 

Motorised road vehicles registered in Slovenia are considered to have the customs status of 
Union goods if they are equipped with a rectangular plate bearing an alphanumeric (three to 
six letters or a combination of letters and numbers) licence code (corresponding to regions), 
and a Slovenian registration document has been issued for the vehicle concerned. 

140 

 
 
 
 
 
Spain 

1. 

The  number  plate  for  motorised  road  vehicles  combines  two  groups  of  letters.  The  first 
indicates the territorial department, e.g.: MA - Malaga, M - Madrid; the second is formed by 
one or two letters and a group of numbers (0000 to 9999) in between the two groups of letters 
(e.g. MA-6555-AT). 

Motorised  road  vehicles  are  also  in  circulation  with  number  plates  belonging  to  previous 
series which combine one or two letters and up to six numbers e.g. M-636.454. 

Since  October  2002,  motorised  road  vehicles  have  had  a  number  plate  consisting  of  four 
numbers  followed  by  three  letters,  without  indicating  the  territorial  department  (e.g.  4382 
BRT). 

Motorised  road  vehicles  registered  in  Spain  according  to  the  above  series  are  considered  as 
having the customs status of Union goods. 

2.  Motorised road vehicles registered in Spain are not considered as having the customs status of 

Union goods if their registration is in one of the following special series. 

- 
- 

- 

‘CD’, ‘CC’. 
A tourist plate bearing a number combining two groups of numbers (the first between 00 and 
99; the second between 0000 and 9999) and a group of letters (one or two depending on the 
case), with all the groups separated by a dash, e.g. 00-M-0000. 
A tourist plate with a vertical red band 3 cm long bearing in white the last two digits of the 
year in question (one above the other) and the month in Roman numerals (below the Arabic 
numerals).  E.g.  00-M-0000  -  86VI.  The  purpose  of  such  a  plate  is  to  establish  the  date  on 
which the temporary movement permit expires. 

Sweden 

Motorised road vehicles registered in Sweden are considered to have the customs status of 
Union goods unless they are temporarily registered for export purposes (export registration). 
In these cases the registration plates are red with white characters. The date of expiry (year, 
month and day) of the temporary registration is shown either on the right-hand side or left-
hand side of the plates. In addition to this registration plate the owner has a special decision 
describing the actual type of temporary registration. 

Other temporarily registered motorised road vehicles are considered to have the customs 
status of Union goods. 

United Kingdom (Northern Ireland only) 

In  line  with  Article  13,  NIP  (Protocol  on  Ireland/Northern  Ireland),  motorized  road 

vehicles  registered  in  Northern  Ireland  are  considered  to  have  the  customs  status  of 

141 

 
 
 
 
 
Union  goods  when  the  registration  plates  bear  the  following  information  and  the 

registration  documents  or  certificates  are  not  endorsed  with  the  words  “Customs 

restriction” or “Customs concession” or “Warning: Customs duty and tax have not been 

paid  on  this  vehicle”.  The  registration  plate  at  the  front  of  the  vehicle  displays  black 

characters  on  a  white  background.  The  registration  plate  at  the  back  of  the  vehicle 

displays black characters on a yellow background. 

-  Northern Ireland 

3 letters and up to 4 digits e.g. CDZ 1277. 

142 

 
 
 
 
II.8.4 List of the competent authorities for the regular shipping service 

For the latest version of this list, please click on one of the following links: 

EUROPA: 

https://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-customs-
transit/common-union-transit_en 

143 

 
 
 
II.8.5 Certificate of non-manipulation for sea-fishing products and goods 

The  form  is  an  external  document  and  does  not  necessarily  reflect  the  position  or 
opinion  of  the  European  Commission.  The  Commission  is  not  responsible  for  its 
accuracy or for it being up-to-date. 

144 

 
 
 
II.8.6 Certificate of non-manipulation issued by Singapore  

Disclaimer:  This  form  is  an  external  document  and  does  not  necessarily  reflect  the 
position or opinion of the European Commission. The Commission is not responsible for 
its accuracy or for it being up to date. 

145 

 
 
PART III – GUARANTEES 

III.1 Introduction 

Part III deals with transit guarantees. 

Paragraph III.1.1 contains the introduction and legal references regarding transit 
guarantees. 

Paragraph III.1.2 contains general provisions regarding transit guarantees. 

Paragraph III.1.3 describes the individual guarantee. 

Paragraph III.1.4 describes the comprehensive guarantee and guarantee waiver. 

Paragraph III.1.5 is reserved for specific national instructions. 

Paragraph III.1.6 is reserved for the use by customs administrations. 

Paragraph III.1.7 contains the Annexes.  

146 

 
 
 
III.1.1 Purpose of guarantee 

to  goods  are 
Customs  duties  and  other  charges  applicable 
temporarily  suspended  when 
these  goods  are  released  for 
common/Union  transit.  In  order  to  ensure  that  duties  and  other 
charges are paid when a (customs) debt is incurred in the course of a 
transit operation, the holder of the procedure is required to furnish a 
guarantee. 

The legal bases for transit guarantees are: 

•  Article 10 Convention;  
•  Articles 9 -13 and 74-80, Appendix I, Convention; 
•  Annex I, Appendix I, Convention; 
•  Annexes C1 to C7 of Appendix III, Convention; 
•  Articles 89-98, UCC;  
•  Articles 82 and 85, DA;  
•  Articles 148, 150-152, 154-162, IA; 
•  Annexes 32-01, 32-02, 32-03 and 32-06, IA;  
•  Annex 72-04, IA. 
. 

III.1.2 Forms of guarantee 

Articles 11 and 
55(a), Appendix I, 
Convention 

Articles 89(5) and 
92(1) UCC  

The guarantee may be furnished as a cash deposit or by a guarantor. 
It  must  be  either  an  individual  guarantee  covering  a  single  transit 
operation  or  a  comprehensive  guarantee  covering  several 
operations.  The  individual  guarantee  by  a  guarantor  may  be  in  the 
form  of  vouchers  that  the  guarantor  issues  to  the  holders  of  the 
procedure and in the form of guarantor's undertaking. The use of the 
comprehensive  guarantee  is  a  simplification  of  the  standard  rules 
and is therefore subject to an authorisation. 

III.1.3 Guarantee waiver 

Article 13 
Appendix I 
Convention 

Articles 89(7), (8) 
and (9) UCC  

As  an  exception,  no  guarantee  needs  to  be  furnished  in  the 
following cases: 

- 

guarantee waiver by law: 

•  goods  carried  on  the  Rhine,  the  Rhine  waterways,  the 

Article 24(2) TDA 

Danube or the Danube waterways; 

•  goods carried by a fixed transport installation; 

147 

 
 
 
 
 
 
• 

• 

• 

goods placed under the common/Union transit procedure 
using the ETD simplification for air and for sea transport 
(the latter concerns only Union transit procedure); 
in the  Union  – where the amount  of  import duty  does not 
exceed  the  statistical  value  threshold  for  declarations  laid 
down  in  Article  3(4)  of  Regulation  (EC)  No  471/2009  on 
Community  statistics  relating  to  external  trade  with  non-
member countries (OJ L 152, 16.6.2009, p. 23); 
in  the  Union  –  states,  regional  and  local  government 
authorities  or  other  bodies  governed  by  public  law,  in 
respect  of  the  activities  in  which  they  engage  as  public 
authorities. 

The  list  in  Annex  III.7.2  defines  the  Rhine  waterways.  The 
information was supplied by the customs administrations of the 
countries concerned.  

- 

guarantee  waiver  by  national  decision  which  applies  only  to 
common transit countries:  

Article 10(2)(a) 
Convention 

Article 10(2)(b) 
Convention 

• 

• 

on  the  basis  of  bilateral  or  multilateral  agreement  of  the 
Contracting  Parties  for  operations  involving  only  their 
territories; 
for the part of an operation between the customs office of 
departure  and  the  first  customs  office  of  transit  according 
to a decision of the Contracting Party concerned. 

III.1.4 Area of validity 

Article 10(1) 
Convention 

Articles 19(2) and 
21(2), Appendix I 
to the Convention 

In  general,  the  guarantee  must  be  valid  only  for  the  Contracting 
Parties  involved  in  the  common/Union  transit  operation.  As  an 
exception, individual guarantees in the form of a cash deposit or by 
means of vouchers is valid for all Contracting Parties. 

148 

 
 
 
 
 
 
Where  the  guarantee  is  valid  only  for  the  Contracting  Parties 
involved,  a  restriction  of  the  area  of  validity  is  possible.  The 
guarantor may delete the name of the Contracting Party or Parties or 
Andorra or San Marino in the guarantor's undertaking. As a result, 
the  guarantee is valid in  all  the Contracting Parties and States that 
have  not  been  crossed  out.  However,  a  guarantee  does  not  cover 
common  transit  operations  to  and  from  Andorra  or  San  Marino 
since the Convention is not applicable. 

For the Union transit procedure, a guarantee is valid in all Member 
States  and  in  Andorra  and  San  Marino.  Provided  that  the  EU  or 
Andorra or San Marino have not been crossed out in the guarantor's 
undertaking and the holder of the procedure observes the conditions 
for  using  the  guarantee,  the  holder  of  the  procedure  is  allowed  to 
furnish a guarantee accepted or granted by the competent authorities 
of  a  Contracting  Party  other  than  the  EU  for  a  Union  transit 
operation  within  the  Union  and/or  between  the  Union  and  one  of 
those states. 

III.1.5 Table of guarantee 

Individual guarantee 

Cash deposit 

by guarantor's 
undertaking 

by voucher 

Comprehensive 
guarantee 

Coverage 

single 
operation 

single operation  single operation 

several operations 

Area 

unrestricted 
validity 

restriction 
possible 

unrestricted 
validity 

restriction possible 

Amount 
required as 
guarantee 

100% 
of (customs) 
debt  

100% 
of (customs) 
debt  

100% 
of (customs) 
debt  

100%  
50%  
30%  
0%  
of the reference 
amount 

Period of 
validity of 
certificates 

N/A 

N/A 

Maximum one 
year after date 
of issue 

2 years (a one- or 
two-year extension 
possible) 

149 

 
 
 
 
 
Individual guarantee 

Cash deposit 

by guarantor's 
undertaking 

by voucher 

Proof that 
guarantee 
has been 
furnished 

Cash deposit 
produced by 
the holder of 
the procedure  

Guarantor’s 
undertaking 
(the model in 
Annex C1, 
Appendix III, 
Convention/ 
Annex 32-01 
IA) 

Guarantor’s 
undertaking 
(the model in 
Annex C2, 
Appendix III, 
Convention/ 
Annex 32-02 
IA) 

Comprehensive 
guarantee 

Guarantor’s 
undertaking (the 
model in Annex C4, 
Appendix III, 
Convention/Annex 
32-03 IA) 

III.2 General provisions 

III.2.1 Need for a guarantee 

III.2.1.1 Introduction 

Article 10(1) 
Appendix I 
Convention 

Furnishing  a  guarantee  that  ensures  the  payment  of  any  (customs) 
debt which may be incurred, is a condition for carrying goods under 
the common/Union transit procedure. 

Article 89(2) UCC  The payment of the amounts at stake is ensured when the amount of 
the  guarantee  is  calculated  in  accordance  with  the  appropriate 
provisions on the guarantee used. 

III.2.1.2 Failures 

Article 30 
Appendix I to the 
Convention 

Articles 89(2), 
94(3) and 95 UCC 

In  cases  where  no  data  on  a  guarantee  is  given  on  the  transit 
declaration  or,  in  the  case  of  a  business  continuity  procedure,  the 
required guarantee document is not presented at the customs office of 
departure, the declaration must not be accepted. 

In  cases  where  the  amount  of  the  guarantee  turns  out  to  be 
insufficient,  the  customs  office  of  departure  must  not  release  the 
goods  for  transit  unless  a  guarantee  is  furnished  that  covers  the  full 
amount of the (customs) debt liable to be incurred. 

The customs office of departure must also refuse the release where, in 
the case of a business continuity procedure, the documents presented 
prove  that  the  guarantee  has  not  been  issued  to  the  holder  of  the 
procedure of the transit operation concerned. 

150 

 
 
 
 
 
 
III.2.2 Calculation of the amount of the guarantee 

III.2.2.1 Introduction 

Article 10(1) 
Appendix I 
Convention 

The  amount of a  guarantee must be calculated in such  a way that it 
covers the full amount of the (customs) debt liable to be incurred. 

Article 89(2) UCC 

III.2.2.2 Calculation 

Articles 18 and 74 
Appendix I to the 
Convention 

Articles 148 and 
155 IA 

Article 74(2)  
Appendix I 
Convention 

Article 155(3) IA  

In general, the guarantee is to be calculated on the basis of the highest 
rates  applicable  to  such  goods  in  the  country  of  departure.  The 
calculation is to include all the customs duties and other charges, e.g. 
excise  duties  and  VAT  that  are  applicable  to  those  goods  being 
imported.  The  highest  rates  for  customs  duties  result  from  the 
conventional  rates.  Privileges,  for  instance,  that  are  subject  to  the 
furnishing  of  proof  at  the  time  of  release  for  free  circulation,  e.g.  a 
preferential rate or a quota, are not to be taken into account. 

The  calculation  is  to  be  made  on  the  basis  of  the  import  duties  that 
would apply to goods of the same kind in the country of departure in 
case the goods are released for free circulation. Goods that are in free 
circulation in the Contracting Party are to be treated as goods being 
imported from a third country. 

This applies also when Union goods are placed under a Union transit 
procedure with the destination being a common transit country. These 
goods are presumed to be non-Union goods in order to calculate the 
amount  of  the  guarantee  so  as  to  ensure  the  possible  payment  of  a 
(customs) debt in a Contracting Party other than the Union. 

The goods concerned are to be classified on the basis of the customs 
tariff,  but  if  the  classification  is  not  possible  or  appropriate,  the 
amount  of  the  guarantee  may  be  assessed.  This  assessment  must 
ensure that the guarantee will cover the full amount of the (customs) 
debt  liable  to  be  incurred.  In  exceptional  cases  where  such  an 
assessment  is  not  possible,  the  amount  of  the  guarantee  may  be 
presumed  to  be  EUR  10 000.  This  basic  idea  applies  to  both  a 
comprehensive and an individual guarantee. 

III.2.3 Guarantor 

III.2.3.1 Introduction 

Article 12 

The guarantor must be a natural or legal third person.  

151 

 
 
 
 
 
 
Appendix I 
Convention 

Article 94 UCC  

The guarantor and the holder of the procedure must not be the same 
person.  

III.2.3.2 Establishment and approval 

The guarantor must be established in the Contracting Party where the 
guarantee  is  provided  and  approved  by  the  customs  authorities 
requiring the guarantee. 

Such an approval takes place according to the provisions in force in 
the country concerned. Therefore national law determines the general 
legal  relationship  between 
the  competent 
authorities within the general framework of the transit rules 

the  guarantor  and 

In  the  Union,  the  guarantor  does  not  need  to  be  approved  by  the 
customs  authorities  unless  the  guarantor  is  a  credit  institution, 
financial institution or insurance company accredited in the Union in 
accordance with Union provisions in force. 

The customs authorities may refuse to approve a guarantor who does 
not appear certain to ensure the amount of (customs) debt will be paid 
within the prescribed period. 

A  guarantor  must  have  an  address  for  service  in  each  country  for 
which the guarantee is valid or, if a country’s laws make no provision 
for  such  an  address,  he/she  must  appoint  an  agent.  The  address  for 
service  gives  a  place  of  business,  registered  in  accordance  with  the 
laws  of  the  country  in  question,  at  which  the  competent  authorities 
can conduct all formalities and procedures relating to the guarantor in 
writing in legally binding form. The agent must be a natural or legal 
person appointed by the guarantor. 

This  ensures  that  written  communications  to  and  legal  proceedings 
involving  a  guarantor  can  be  verifiably  delivered  in  any  country  in 
which a (customs) debt may arise in connection with goods under the 
transit procedure. 

TRADE 

1) The guarantor must undertake in writing to pay the amount of (customs) debt. 

152 

 
 
 
 
 
 
 
 
2) The guarantor undertakes not to change his/her addresses for service without lodging 
the annex to the undertaking with the new addresses for service at the customs office of 
guarantee.  

III.2.3.3 Liability 

The  guarantor’s  liability  is  based  on  his/her  undertaking  being 
accepted  by  the  customs  office  of  guarantee.  This  liability  will  be 
effective  from  the  date  the  customs  office  of  departure  releases 
goods for a transit operation covered by this guarantee. 

Article 
Appendix 
Convention 

117 
I, 

Article 
UCC 

94 

Article 85 DA 

The  guarantor’s liability is limited to the maximum amount shown 
in the guarantor's undertaking. Claims may not be made beyond this 
amount. 

the  common/Union 

Where 
transit  procedure  has  not  been 
discharged,  the  customs  authorities  of  the  country  of  departure 
must, within 9 months from the date the goods were presented at the 
office of destination, notify the guarantor that the procedure has not 
been discharged.  

Where the  procedure is  still  open after that nine-month  period, the 
customs authorities of the country of departure must, within 3 years 
from  the  date  the  transit  declaration  was  accepted,  notify  the 
guarantor  that  they  are  or  might  be  required  to  pay  the  (customs) 
debt.  The  notification  states  the  MRN  and  date  of  the  transit 
declaration, the name of the customs  office of departure,  the name 
of the holder of the procedure and the amount involved. 

The  guarantor  will  be  released  from  their  obligations  if  either  of 
those notifications have not been sent to them before the time limit 
expires.  But  if  either  of  those  notifications  have  been  sent,  the 
guarantor  must  be  informed  of  the  recovery  of  the  debt  or  the 
discharge of the procedure. 

III.2.3.4  Revoking  the  approval  of  the  guarantor  or  their  undertaking  and 

cancelling the undertaking  

Article 23, 
Appendix I, 
Convention 

The  customs  office  of  guarantee  may  revoke  the  approval  of  the 
guarantor or the undertaking at any time. That customs office must 
notify  the  revocation  to  the  guarantor  and  the  holder  of  the 
procedure. The revocation will take effect on the 16th day following 

153 

 
 
 
 
 
 
Article 93 UCC 

Article 82 DA 

the  date  on  which  the  guarantor  received  or  is  deemed  to  have 
received the decision on the revocation. 

Provided  that  the  customs  authorities  did  not  require  the  form  of 
guarantee chosen to be maintained for a specific period, a guarantor 
may cancel the undertaking at any time. The guarantor must notify 
the cancellation to the customs office of guarantee. 

The  cancellation  will  not  affect  goods  which,  at  the  moment  the 
cancellation  takes  effect,  have  already  been  placed  and  are  still 
under a common/Union transit procedure by virtue of the cancelled 
undertaking. 

The  cancellation  of  the  undertaking  by  the  guarantor  must  take 
effect  on  the  16th  day  following  the  date  on  which  the  guarantor 
notifies the customs office of guarantee of the cancellation. 

When  the  guarantor’s  undertaking  is  revoked  or  cancelled,  the 
customs office of guarantee must retain the guarantor's undertaking 
for  at  least  9  months  except  where  the  (customs)  debt  is 
extinguished  or  can  no  longer  arise,  or  the  guarantor  has  been 
notified of the recovery of the (customs) debt or the discharge of the 
procedure. 

In  the  event  that  the  guarantor  has  been  notified  that  a  transit 
procedure has not been discharged, the customs office of guarantee 
must retain the undertaking on the basis of the information received 
until  the  recovery  or  discharge  has  been  completed  or,  if 
appropriate, the guarantor is released from his/her liability. 

The  customs authorities of  the country responsible for  the  relevant 
customs  office  of  guarantee  must  introduce  into  the  electronic 
system information on any revocation or cancellation of a guarantee 
and the date when it becomes effective. 

III.3 Individual guarantee 

III.3.1 Cash deposit 

III.3.1.1 Introduction 

Article 19 
Appendix I 
Convention 

Article 92(1)(a) 

A  guarantee in the  form of a  cash  deposit  may  be furnished  at the 
customs  office  of  departure  in  accordance  with  the  provisions  in 
force  in  the  country  of  departure  and  will  be  repaid  when  the 
procedure has been discharged.  

154 

 
 
UCC 

Article 150 IA 

III.3.1.2 Repayment 

In  general,  the  customs  office  of  departure  is  responsible  for  the 
repayment.  That  customs  office  should  inform  the  holder  of  the 
procedure  about  this  repayment  when  the  cash  deposit  or  other 
equivalent  means  of  payment  is  lodged  and  ask  him/her  which 
means  of  repayment  he/she  prefers.  If  the  holder  of  the  procedure 
decides on a money transfer, the customs office of departure should 
note  the  bank  account  details  of  the  holder  of  the  procedure  and 
inform him/her that he/she will bear the costs of the transfer. 

If  the  guarantee  is  in  a  form  of  cash  deposit,  no  interest  will  be 
payable by the customs authorities. 

III.3.2 Individual guarantee in the form of an undertaking by a guarantor 

Article 20 
Appendix I, 
Convention 

Article 92 
UCC 

The  undertakings  given  by  a  guarantor  for  the  purpose  of  an 
individual  guarantee  are  lodged  at  the  customs  office  of  guarantee 
and  approved.  They  have  to  be  registered  in  the  Guarantee 
Management  System  (GMS)  by  that  office.  The  GMS  is  linked  to 
the NCTS. 

Articles  152  and 
154  IA 

For  each  undertaking,  the  customs  office  of  guarantee  must 
communicate  to  the  holder  of  the  procedure  the  following 
information: 

•  a guarantee reference number (GRN); 
•  an access code associated with the GRN. 

The holder of the procedure cannot modify that access code. 

When a  customs declaration is lodged, it must contain a GRN and 
the  corresponding  access  code.  The  customs  office  of  departure 
must verify the guarantee’s existence and validity in the system. 

In  the  case  of  a  business  continuity  procedure,  the  guarantor's 
undertaking has to be presented at the customs office of departure. 
When the  customs  office of  guarantee  is  not the customs office  of 
departure  and  has  therefore  kept  a  copy  of  the  guarantor's 
undertaking,  the  customs  office  of  departure  must  inform  the 
customs office of guarantee when it has returned the original of the 
undertaking to the holder of the procedure. 

155 

 
 
 
 
 
The model of the undertaking is set out in Annex C1, Appendix III, 
Convention/Annex  32-01  IA.  But  where  required  by  national  law, 
regulation  or  administrative  provision,  or  in  accordance  with 
common practice, a country may allow the undertaking to take the 
form  of  a  different  model,  provided  it  has  the  same  legal  effect  as 
the model set out in Annex C1 or Annex 32-01. 

III.3.3 Individual guarantee in the form of vouchers (TC32) 

III.3.3.1 Liability and approval 

Article 21 
Appendix I 
Convention 

Articles 160 and 
161 IA  

The  undertakings  given  by  a  guarantor  for  the  purpose  of  an 
individual guarantee in the form of vouchers (TC32) are lodged  at 
the customs office of guarantee and approved. They are retained at 
that  customs  office  for  the  period  of  its  validity.  In  addition,  that 
customs  office  has  to  register  these  undertakings  and  vouchers  in 
the GMS.  

The  undertaking  does  not  contain  a  maximum  amount  of  liability. 
The  customs  office  of  guarantee  should  ensure  that  the  guarantor 
has sufficient financial resources to pay any (customs) debt liable to 
be incurred. In particular, the customs office could consider limiting 
the number of vouchers issued by a given guarantor. 

The model of the undertaking is set out in Annex C2, Appendix III, 
Convention/Annex  32-02  IA.  But  where  required  by  national  law, 
regulation  or  administrative  provision,  or  in  accordance  with 
common practice, a country may allow the undertaking to take the 
form  of  a  different  model,  provided  it  has  the  same  legal  effect  as 
the model set out in Annex C2 or Annex 32-02. 

III.3.3.2 Notification 

Each country must inform the European Commission of the names 
and  addresses  of  guarantors  that  are  authorised  to  issue  individual 
guarantees in the form of vouchers. 

The list of authorised guarantors is given in the Annex III.7.1. 

In case the authorisation is revoked, the country responsible for the 
the  Commission 
customs  office  of  guarantee  must  notify 
immediately and give the date on which it becomes effective.  

156 

 
 
 
The Commission will inform the other countries. 

III.3.3.3 Voucher (TC32) 

Vouchers  are  made  by  a guarantor  and  are provided  to individuals 
who  intend  to  be  the  holder  of  the  procedure.  The  guarantor  may 
combine  the  voucher  with  a  counterfoil  and,  if  appropriate,  a 
receipt. 

If  the  signature  of  the  holder  of  the  procedure  is  absent  from  the 
voucher, this does not affect the voucher’s validity and the signature 
of the guarantor on the voucher need not be hand-written. 

Each  voucher  covers  an  amount  of  EUR 10 000  for  which  the 
guarantor  is  liable.  The  period  of  validity  of  a  voucher  is  1  year 
from the date of issue. 

Each voucher has to be registered in the GMS and for each voucher 
the customs office of guarantee must communicate to the holder of 
the procedure the following information: 

•  a GRN; 
•  an access code associated with the GRN. 

The holder of the procedure cannot modify that access code. 
When a  customs declaration is lodged, it must contain a  GRN and 
an  access  code  for  each  voucher.  The  customs  office  of  departure 
must verify the guarantee’s existence and validity in the system. 

A declarant submits to the customs office of departure a number of 
vouchers corresponding  to the amount of EUR 10 000 to cover the 
amount of (customs) debt which may be incurred (e.g. if the amount 
of (customs) debt is EUR 8 000, one voucher is sufficient, but if it is 
EUR 33 000, four vouchers are needed) 

In  the  case  of  a  business  continuity  procedure,  the  voucher  or 
vouchers have to be presented at the customs office of departure and 
retained by that office. 

The  model  of  the  voucher  corresponds  to  the  specimen  in  Annex 
C3, Appendix III, Convention/Annex 32-06 IA. 

157 

 
 
 
 
 
  
TRADE 

The guarantor enters on the TC 32 voucher the date up to which the voucher is to remain valid. 
This may not be more than 1 year from the date of issue. 

158 

 
 
 
 
III.4 Comprehensive guarantee and guarantee waiver 

III.4.1 General provisions 

III.4.1.1 Introduction 

Article 55(a)  
Appendix I 
Convention 

Articles 89(5) and 
95 UCC 

Article 84 DA 

The  use  of  a  comprehensive  guarantee  or  a  comprehensive 
guarantee with a reduced amount, including a guarantee waiver is a 
simplification  granted  on  the  basis  of  an  authorisation.  It  requires 
the applicant to complete an application and the competent authority 
to grant an authorisation. 

III.4.1.2 General conditions 

The applicant must comply with the conditions laid down in Article 
57 and 75, Appendix I, Convention/Article 95 UCC and Article 84 
DA (for further details, see Sections VI.2.1. and VI.3.1.). 

III.4.1.3 Calculation of the reference amount 

Article 74, 
Appendix I to the 
Convention 

Article 155 IA 

The  use  of  the  comprehensive  guarantee  or  a  comprehensive 
guarantee with a reduced amount, including the guarantee waiver, is 
granted  up  to  a  reference  amount.  In  order  to  protect  the  financial 
interests of the Contracting Parties and to meet the requirements of 
the  holder  of  the  procedure,  the  reference  amount  must  be 
calculated with the utmost care. 

The  reference  amount  must  correspond  to  the  amount  of  the 
(customs) debt which may become payable in connection with each 
common/Union  transit  operation  in  respect  of  which  the  guarantee 
is  provided,  in  the  period  from  when  the  goods  under  the 
common/Union transit procedure are placed until the moment when 
that procedure is discharged. That period should be representative of 
the transit operations of the holder of the procedure. The calculation 
of the  reference amount should also include  the transport  of goods 
during peak periods or those goods they do not regularly declare for 
transit, in order to cover all possible outcomes. 

For  the  purpose  of  that  calculation,  the  highest  rates  of  (customs) 
debt  applicable  to  goods  of  the  same  type  must  be  taken  into 
account in the country of the customs office of guarantee.  

159 

 
 
 
 
 
The  customs  office  of  guarantee  must  establish  the  reference 
amount in cooperation with the holder of the procedure based on the 
information  on  goods  placed  under  the  common/Union  transit 
procedure in the preceding 12 months and on the estimated volume 
of  intended  operations  in  the  future.  In  agreement  with  the 
applicant, the customs office of guarantee may assess the reference 
amount  by  rounding  up  the  sums  in  order  to  cover  the  required 
amount. Where that information is not available, that amount must 
be fixed at EUR 10 000 for each transit operation. 

The  customs  office  of  guarantee  should  review  the  reference 
amount either on its own initiative or following a request from the 
holder of the procedure and should adjust it if necessary. 

III.4.1.4 Amount of the guarantee 

The  reference  amount  of  the  comprehensive  guarantee  must  equal 
the maximum amount shown in the guarantor’s undertaking that the 
applicant presents at the customs office of guarantee for acceptance. 

III.4.1.5 Guarantee certificate  

Article 79, 
Appendix I, 
Convention 

Annex 72-04 IA 

The  competent  authorities  must  issue  the  holder  of  the  procedure 
with  a  certificate  (comprehensive  guarantee  certificate  TC31  and 
guarantee  waiver  certificate  TC33).  To  prevent  the  misuse  of  the 
certificates  and  the  guarantee,  the  competent  authorities  should 
issue  more  certificates  only  in  justified  cases  and  in  the  number 
justified  by  the  holder  of  the  procedure  (for  example,  where  the 
holder  of  the  procedure  regularly  presents  transit  declarations  at 
several customs offices). 

A  comprehensive  guarantee  certificate  and  guarantee  waiver 
certificate  are  only  presented  in  the  case  of  a  business  continuity 
procedure. 

The  models  of  certificates  are  set  out  in  Annex  C5  and  C6, 
Appendix III, Convention / Chapter VI and VII, Annex 72-04 IA).  

The  certificates  are  valid  for  2  years,  but  it  is  possible  to  extend 
them for another 2 years (Annex 72-04 IA, 19.3).  

160 

 
 
 
 
 
 
 
III.4.1.6  Obligations  of  the  holder  of  the  procedure  and  review  of  the  reference 

amount 

The  holder  of the procedure must  ensure that the  amount  which is 
payable  or  may  become  payable  does  not  exceed  the  reference 
amount.  

Articles 74(5) and 
(6),Appendix I 
Convention 

Articles 156 and 
157 IA 

The  monitoring of  the reference amount is ensured by  the  systems 
(GMS  and  NCTS)  for  each  common/Union  transit  operation  when 
the goods are placed under the common/Union transit procedure. 

the  means  of  monitoring 

In  the  case  of  a  business  continuity  procedure,  the  competent 
the 
authorities  must  describe 
authorisation.  They  may  consider  proposals  from  the  holder  of  the 
procedure  regarding  the  means  of  monitoring.  In  any  case,  the 
method  of  monitoring  must  enable  the  holder  of  the  procedure  to 
determine whether the reference amount will be exceeded as a result 
of the transit operation applied for.  

in 

In  this  respect  the  competent  authorities  may  specifically  require 
that  the  holder  of  the  procedure  keeps  records  of  each  transit 
declaration  lodged  in  the  business  continuity  procedure  and  the 
amount  of  customs  duties  and  other  charges  either  calculated  or 
assessed.  In  particular,  the  holder  of  the  procedure  may  monitor 
whether he/she exceeds the reference amount by debiting it with the 
amount for each transit operation at the time the goods are released 
for  transit.  Subsequently,  he/she  credits  the  reference  amount  with 
that amount  at the time he/she receives information that the transit 
operation has ended. The holder of the procedure may assume that 
the  operation  has  ended  on  the  date  when  the  goods  must  be 
presented  at  the  customs  office  of  destination.  The  holder  must 
receives 
amend  his/her  accounts 
information that the procedure has not been discharged or has ended 
after the time limit set by the customs office of departure. 

retrospectively 

if  he/she 

Where  the  holder  of  the  procedure  establishes  that  he/she  might 
exceed the reference amount, he/she must take measures in respect 
of the authorisation and, if necessary, future transit operations. 

If the holder of the procedure does not inform the customs office of 
guarantee  that  the  reference  amount  has  been  exceeded  in  the 
business continuity procedure, the authorisation may be revoked. 

161 

 
 
 
 
 
 
III.4.1.7 The use of the comprehensive guarantee 

Article  76, 
Appendix I, 
Convention 

Article  154 
IA 

The  undertakings  given  by  a  guarantor  for  the  purpose  of  a  comprehensive 
guarantee are lodged at the  customs office of  guarantee and  approved. That 
customs office has to register these undertakings in the GMS system.  

a GRN; 
an access code associated with the GRN. 

For each  undertaking the customs  office of  guarantee  must communicate  to 
the holder of the procedure the following information: 
• 
• 
Upon request of the holder of the procedure, the customs office of guarantee 
must  assign  one  or  more  additional  access  codes  to  this  guarantee  for  the 
holder or his/her representatives to use.  

When a customs declaration is lodged, it must contain a GRN and the proper 
access  code.  The  customs  office  of  departure  must  verify  the  existence  and 
the validity of the guarantee in the system. 

In  the  case  of  a  business  continuity  procedure,  a  comprehensive  guarantee 
certificate  or  a  guarantee  waiver  certificate  has  to  be  presented  (for  further 
details see Section III.4.1.5).  

The model of the guarantor's undertaking is set out in Annex C4, Appendix 
III,  Convention/Annex  32-03  IA.  But  where  required  by  national  law, 
regulation  or  administrative  provision,  or  in  accordance  with  common 
practice, a country may allow the undertaking to take the form of a different 
model, provided it has the same legal effect as the model set out in Annex C4 
or Annex 32-03. 

III.4.1.8 Temporary prohibition on using a comprehensive guarantee 

77, 
I, 

Article 
Appendix 
Convention 
Annex  I,  Appendix 
I, Convention 

Article 96 UCC 

The  use  of  the  comprehensive  guarantee  or  the  comprehensive 
guarantee with a reduced amount, including the guarantee waiver, may 
be temporary prohibited in the following cases: 

• 
• 

in special circumstances; 
for goods in respect of which large-scale fraud involving the 
use of the guarantee has been proven. 

As regards the Union transit procedure, the decision on prohibition is 
taken by the European Commission, and as regards the common transit 
procedure – by the EU-CTC Joint Committee. 

The  special  circumstances,  mentioned  above,  refer  to  a  situation  in 
which  it  has  been  established  that  the  comprehensive  guarantee  or  a 
comprehensive  guarantee  with  a  reduced  amount,  including  the 
guarantee waiver, is no longer sufficient to ensure payment, within the 

162 

 
 
 
prescribed  time  limit,  of  the  (customs)  debt  that  arises  when  certain 
goods  are  removed  from  the  common/Union  transit  procedure.  In  a 
significant number of cases this has involved more than one holder of 
the procedure and has put the smooth functioning of the procedure at 
risk. 

The large-scale fraud, mentioned above, refers to a situation where it 
is established that the comprehensive guarantee or the comprehensive 
guarantee  with  a  reduced  amount,  including  the  guarantee  waiver,  is 
no  longer  sufficient  to  ensure  payment,  within  the  time  limit 
prescribed,  of  the  (customs)  debt  that  arises  when  certain  goods  are 
removed  from  the  common/Union  transit  procedure.  When  such  a 
situation  occurs,  account  should  be  taken  of  the  volume  of  goods 
removed  and  the  circumstances  of  their  removal,  particularly  if  these 
result from internationally organised criminal activities. 

III.4.1.8.1  Individual  guarantee  with  multiple  usage  –  common  transit  countries 
only 

Annex  I,  Appendix 
I, Convention 
Annex 
Appendix 
Convention 

A2, 
III, 

In the event of a temporary prohibition of the comprehensive guarantee 
(including  reduction  and  waiver),  the  holders  of  the  authorisation  for 
the  comprehensive  guarantee,  may,  upon  request,  use  an  individual 
guarantee  with  multiple  usage,  provided  the  conditions  below  are 
fulfilled. 

•  The  individual  guarantee  must  take  the  form  of  a  specific 
guarantee  document  that  covers  only  the  types  of  goods 
referred to in the decision on the prohibition. 

•  The  individual  guarantee  may  be  used  only  at  the  customs 

office of departure identified in the guarantee document. 

•  The  individual  guarantee  may  be  used  to  cover  several 
simultaneous  or  successive  operations,  provided  that  the  sum 
of  the  amounts  involved  in  current  operations  for  which  the 
procedure  has  not  yet  been  discharged  does  not  exceed  the 
reference amount of the individual guarantee. In that case, the 
customs office of guarantee assigns one initial access code for 
the guarantee to the holder of the procedure. The holder of the 
procedure  can  assign  one  or  more  access  codes  to  this 
guarantee to be used by holder or his/her representatives. 
•  Each  time  the  procedure  is  discharged  for  a  transit  operation 
amount 
covered  by 
corresponding  to  that  operation  must  be  released  and  may  be 
re-used to cover another operation up to the maximum amount 

individual  guarantee, 

this 

the 

163 

 
 
 
of the guarantee. 

An  individual  guarantee  with  multiple  usage  is  only  applied  to  the 
common  transit  operations  started  in  common  transit  countries  at  the 
customs office of departure or those started by authorised consignors. 
It cannot be used for the Union transit operations started in the EU. 

Code  ‘9’  should  be  indicated  in  a  transit  declaration  as  the  guarantee 
code. This code does not exist in the EU legislation. 

III.4.1.8.2  Derogation  from  the  decision  temporarily  prohibiting  the  use  of  the 
comprehensive  guarantee  or  the  comprehensive  guarantee  with  a 
reduced amount (including waiver) 

Despite  the  decision  on  temporarily  prohibiting  the  use  of  the 
comprehensive  guarantee  or  the  comprehensive  guarantee  with  a 
the 
reduced  amount  (including  guarantee  waiver), 
comprehensive guarantee may nevertheless be authorised if the holder 
of the procedure meets the following criteria: 

the  use  of 

•  he/she can show that no (customs) debt has arisen as regards the 
goods  in  question  in  the  course  of  the  common/Union  transit 
operation which they have undertaken in the 2 years preceding 
the decision on the prohibition; or if (customs) debt has arisen 
during  that  period,  they  can  show  that  those  debts  were  fully 
paid  by  the  debtor/debtors  or  the  guarantor  within  prescribed 
time limit; 

•  he/she demonstrates a high level of control over their operations 
and  over  the  flow  of  goods  using  a  system  for  managing 
commercial  and  transport  records,  which  allows  appropriate 
customs controls; 

•  his/her  financial  solvency  is  deemed  to  be  proven  by  being  in 
good financial standing, which enables him/her to fulfil his/her 
commitments, with due regard to the characteristics of the type 
of business activity concerned. 

These  exceptional  uses  of  the  comprehensive  guarantee  concern  both 
common and Union transit operations. 

In the case of a business continuity procedure, Box 8 of the Guarantee 
phrase: 
certificate  TC31 
‘UNRESTRICTED USE – 99209’. The different language versions for 
this  phrase 
III, 
Convention/Appendix D1, Annex 9, TDA.  

in  Annex  B6,  Appendix 

endorsed  with 

contained 

should 

are 

the 

be 

164 

 
 
 
 
III.4.1.9 Annulment and revocation of the authorisation 

Article 80, 
Appendix I, 
Convention 

Articles 27 and  28 
UCC  

If an authorisation is annulled or revoked, certificates issued earlier 
may  not  be  used  to  place  goods  under  the  common/Union  transit 
procedure  and  must  be  returned  by  the  holder  of  the  procedure  to 
the customs office of guarantee without delay. 

The  country  responsible  for  the  customs  office  of  guarantee  must  
forward  to  the  Commission  the  means  for  identifying  those 
certificates that remain valid but have yet to be returned. 

The Commission will inform the other countries. 

For further details see Part VI.2.3. 

III.4.2 Reduction of the amount of guarantee and guarantee waiver 

III.4.2.1 Introduction 

The maximum amount of guarantee that, in principle, is equal to the 
reference  amount  may  be  reduced,  provided  the  holder  of  the 
procedure  complies  with  certain  criteria  of  reliability.  The  amount 
may  be  reduced  to  50%  or  30%  of  the  reference  amount  or  a 
guarantee waiver may be granted. 

III.4.2.2 Criteria of reduction 

For further details see Part VI.3.1. 

III.5 Specific national instructions (reserved) 

III.6 Restricted part for customs use only 

III.7 Annexes 

165 

 
 
 
 
 
 
III.7.1 List of guarantors authorised to issue TC32 individual guarantee vouchers 

For the latest version of this list, please click on one of the following links: 

EUROPA: 

https://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-customs-
transit/common-union-transit_en 

III.7.2 List of waterways 

Belgium 

(a)  The Terneuzen canal 
(b)  The Scheldt down to Antwerp 
(c)  The canals linking Smeermaas or Petit-Lanaye and Liège 
(d)  The  new  Scheldt-Rhine  canal  from  the  port  of  Antwerp  to 
Krammer  in  the  Netherlands  via  the  Eastern  Scheldt,  the 
Eendracht, the Slaakdam and the Prins Hendrikpolder 

(e)  The Albert canal 
(f)  The Willebroek canal 

Germany 

All  waterways  linked  with  the  Rhine,  including  the  ‘Main-Donau-
Kanal’, excluding the Danube and Danube waterways. 

France 

(a)  The Grand Canal d’Alsace 
(b)  The Moselle between Apach and Neuves-Maisons 
(c)  The  levels  of  Marckolsheim,  Rhinau,  Gerstheim,  Strasbourg 
and  Gambsheim  on  the  French  bank  of  the  Rhine  between 
Kembs and Vogelgrun 

Luxembourg 

The part of the canalised Moselle between the Apach-Schengen lock 
and Wasserbillig 

Netherlands 

1. 

Rhine waterways in the strict sense of the term: 
(a)  the Lobith-Amsterdam link: 

-  Rhine, Waal, Amsterdam - Rhine canal 

(b)  the Lobith-Rotterdam port area link: 

-  Rhine, Waal, Merwede, Noord, Nieuwe Maas, 
Nieuwe Waterweg 
-  Rhine, Lek, Nieuwe Maas, Nieuwe Waterweg 

(c)  the Lobith-Dordrecht-Hansweert-Antwerp link: 

Rhine, Waal, Merwede, Dordtse Kil or Nieuwe Merwede, 
Hollands Diep, Volkerak, Krammer, Zijpe, Mastgat, 

166 

 
 
 
Keeten, Oosterschelde (Eastern Scheldt canal), through 
Zuid-Beveland, Westerschelde (Western Scheldt), Scheldt 

(d)  the Lobith-Dordrecht-Hansweert-Ghent link: 

Rhine, Waal, Merwede, Dordtse Kil or Nieuwe Merwede, 
Hollands Diep, Volkerak, Krammer, Zijpe, Mastgat, 
Keeten, Oosterschelde (Eastern Scheldt), Zuid-Beveland 
canal, Westerschelde (Western Scheldt), Terneuzen canal 
(e)  the  Lobith-De  Kempen-Smeermaas  or  St.Pieter  link: 
all  the  waterways  commonly  used  between  these  places 
and  the  junctions  with  the  following  waterways;  Rhine, 
Zuid-Willemsvaart, 
Waal, 
Wessem-Nederweert Canal. 

Juliana-kanaal,  Dieze, 

2.  The  following  vessels  are  considered  as  using  the  Rhine 

waterways: 
-  vessels  coming  from  the  Rhine  heading  for  Antwerp  or 
Ghent, or 
-  vessels coming from Antwerp or Ghent and have to leave the 
Netherlands  by  the  Rhine  when  they  pass  through  the  port  of 
Rotterdam  to  tranship  goods  in  transit  covered  by  a  Rhine 
manifest or to pick up goods which must leave the Netherlands 
via  the Rhine waterways  leading to  Antwerp or  Ghent  via  the 
Rhine. 
In practice, the  waterway  in existence  since 1975 which leads 
to  Antwerp  via  the  Kreekrak  locks  is  also  considered  a  Rhine 
waterway. 

3. 

Switzerland 

The Rhine to Basel 

167 

 
PART  IV  –  STANDARD  TRANSIT  PROCEDURE  NCTS  (NEW  COMPUTERISED  TRANSIT 
SYSTEM) 

This  part  describes  the  standard  transit  procedure  under  the  new 
computerised transit system (NCTS). 

Note:  Part  V  describes  the  business  continuity  procedure  if  the 
NCTS cannot be used. 

Chapter IV.1 deals with the standard transit declaration procedure. 

Chapter  IV.2  deals  with  formalities  at  the  customs  office  of 
departure. 

Chapter IV.3 deals with formalities and incidents during transport. 

Chapter  IV.4  deals  with  formalities  at  the  customs  office  of 
destination. 

Chapter  IV.5  deals  with  Andorra,  San  Marino  and  special  fiscal 
territories. 

Note: 

This  text  is  not  a  substitution  for  guides  or  technical  aids  on  using 
the NCTS technical applications and software (FTSS + DDNTA). 

168 

 
 
CHAPTER 1 – THE STANDARD TRANSIT DECLARATION 

IV.1.1 Introduction 

This  chapter  describes  the  standard  transit  procedure  using  the 
NCTS. 

Paragraph  IV.1.2  gives  the  general  theory  and  legislation  for  a 
standard transit procedure. 

Paragraph IV.1.3 describes how to use the NCTS. 

Paragraph IV.1.4 covers the loading of goods and the completion of 
the transit declaration. 

Paragraph IV.1.5 deals with specific situations. 

Paragraph IV.1.6 covers exceptions to the general rules. 

Paragraph IV.1.7 is reserved for specific national rules. 

Paragraph IV.1.8 is reserved for the use by customs administrations. 

Paragraph IV.1.9 contains the Annex to Chapter 1. 

IV.1.2 General theory and legislation 

The legal sources are in: 

•  Article 3(c),(d) and (e) of Appendix I to the Convention; 
•  Title I, Appendix III to the Convention; 
•  Annex A1 and A2; Appendix III to the Convention; 
•  Articles 5 point 12, 6(1), 158, 162, 163 and 170-174, UCC; 
•  Articles 143 and 148 DA; 
•  Articles 294 and 296 IA; 
•  Appendices D1, D2, F1, F2, G1 and G2, Annex 9, TDA. 

IV.1.3 NCTS 

IV.1.3.1 Organisation of the NCTS 

The  NCTS  is  a  computerised  transit  system  for  exchanging 
electronic  messages.  These  messages  replace  the  various  paper 
documents and certain formalities of the transit system.  

169 

 
 
 
 
 
These messages are exchanged electronically on three levels: 

• 

• 
• 

between  the  economic  operators  and  customs  (‘external 
domain’); 
between customs offices of one country (‘national domain’);  
among  the  national  customs  administrations  themselves  and 
with the Commission (‘common domain’). 

The main items and messages used in the NCTS operation are:  

• 

• 

• 

• 

• 

• 

• 

• 

the transit declaration, which is presented in electronic form – 
the message ‘Declaration Data’ (IE015); 
the  master  reference  number  (MRN),  which  is  a  unique 
registration  number  allocated  by  the  competent  authority  to  a 
transit  declaration  and  printed  on  the  transit  accompanying 
document  (TAD)  /  transit/security  accompanying  document 
(TSAD)  and  list  of  items  (LoI)  /  transit/security  list  of  items 
(TSLoI) to identify a transit operation; 
the  TAD/TSAD, which is printed  out at  the customs office  of 
departure  or  at  traders’  premises  once  the  goods  are  released 
for  transit  and  accompanies  the  goods  from  departure  to 
destination; 
the  message  ‘Anticipated  arrival  record  –  AAR’  (IE001),  sent 
by  the  customs  office  of  departure  to  the  declared  customs 
office of destination indicated in the declaration; 
the  message  ‘Anticipated  transit  record  –  ATR’  (IE050),  sent 
by  the  customs  office  of  departure  to  the  declared  customs 
office(s)  of  transit  to  notify  the  anticipated  border  crossing  of 
the goods; 
the message ‘Notification of crossing frontier – NCF’ (IE118), 
sent by the actual customs office of transit to the customs office 
of departure to notify it about the passage of the goods;  
the message ‘Arrival advice – AA’ (IE006), sent by the actual 
customs office of destination to the customs office of departure 
when the goods arrived;  
the  message  ‘Destination  control  results’  (IE018),  sent  by  the 
actual  customs  office  of  destination  to  the  customs  office  of 
departure  (after 
the  goods  have  been  checked,  where 
necessary); 

IV.1.3.2 Scope of the NCTS 

The  NCTS  is  applicable  to  all  common/Union  transit  operations 
regardless  of  the  mode  of  transport  used,  with  the  exception  of 
transit  procedures  where  a  commercial  document  serves  as  the 

170 

 
 
 
transit  declaration  (for  example  in  transit  procedures  by  air,  sea  or 
rail where the air/sea transport documents or CIM consignment note 
serve as transit declarations). 

IV.1.3.3 Access for operators to the NCTS 

In  general,  economic  operators  can  access  the  NCTS  in  the 
following ways: 

•  Direct  Trader  Input  (including  input  via  a  customs  internet 

site); 
Electronic Data Interchange (EDI); 
data input at the customs office. 

• 
• 
Contact  the  national  customs  authorities  for  further  details  on 
operator access. 

IV.1.4 Declaration procedure 

This paragraph provides information on: 

• 

• 

the loading of goods (Paragraph IV.1.4.1); 

the transit declaration (Paragraph IV.1.4.2) 

IV.1.4.1 Loading 

Article 24, 
Appendix I 
Convention, 

Article 296 IA 

Each  transit  declaration  must  include  only  goods  placed  under  the 
common/Union transit procedure that are moved or are to be moved 
from  one  customs  office  of  departure  to  one  customs  office  of 
destination  on  a  single  means  of  transport,  in  a  container  or  in  a 
package (e.g. eight packages loaded in one trailer).  

However, one transit declaration may include goods moved or to be 
moved from one customs office of departure to one customs office of 
destination  in  more than one container or  in more  than  one package 
where  containers  or  packages  are  loaded  on  a  single  means  of 
transport.   

The  following  constitutes  a  single  means  of  transport  on  condition 
that the goods carried are to be dispatched together: 

• 
• 
• 

a road vehicle accompanied by its trailer(s) or semi-trailer(s); 
a line of coupled railway carriages or wagons; 
boats constituting a single chain. 

171 

 
 
 
 
If a consignment is split between two means of transport, a separate 
transit declaration is needed for each means of transport, even though 
all  the  goods  are  transported  between  the  same  customs  office  of 
departure and destination. 

On  the  other  hand,  a  single  means  of  transport  can  be  used  for 
loading  goods at more than one  customs  office  of  departure  and  for 
unloading at more than one customs office of destination.  

If goods are loaded on a single means of transport at more than one 
customs  office  of  departure,  separate  transit  declarations  must  be 
lodged  for  each  of  the  consignments  at  each  customs  office  of 
departure to cover the goods loaded at that office. 

Example 1: 

At  the  customs  office  of  departure  A,  three  packages  loaded  on  a 
truck  are covered by  one  transit  declaration, and those packages  are 
to  be  delivered  to  the  customs  office  of  destination  C.  At  the  next 
customs office of departure B, five packages were added and loaded 
on the same truck, and  are also to be delivered to the same customs 
office of destination C. Those five packages have to be covered by a 
new transit declaration. 

Without  affecting  the  provisions  of  Article  7(3)  of  the  Convention, 
several  transit  declarations  may  be  issued  to  the  same  holder  of  the 
procedure for goods carried on a single means of transport and bound 
for the same destination or several destinations. A guarantee must be 
provided for each such declaration. 

Example 2: 

At the customs office of departure A, two packages loaded on a truck 
are covered by one transit declaration destined for the customs office 
of  destination  C,  and  three  packages  are  covered  by  another  transit 
declaration  destined  for  the  customs  office  of  destination  D.  At  the 
customs offices of destination (C and D), the packages are unloaded 
and the transit operations are ended. 

IV.1.4.2 Transit declaration (IE015) 

IV.1.4.2.1 Form and completion of the transit declaration 

Annexes A1 and 
B1, 
Appendix III 

It  is  important  to  note  that  the  term  ‘transit  declaration’  has  two 
meanings. First, “transit declaration” means a declaration whereby a 

172 

 
 
 
Convention, 

Article 5 point 12 
UCC 

person indicates a wish to place goods under the transit procedure in 
the  prescribed  form  and  manner.  Second,  it  means  the  data  as  a 
transit declaration, i.e.  the  message ‘Declaration Data’ (IE015) and 
the  printout  of  such  a  declaration  in  the  form  of  a  TAD.  The 
following  chapters  use  the  first  meaning  for  the  term  ‘transit 
declaration’.  

Data  elements  should  be  provided,  as  referred  to  in  Annex  A1  to 
Appendix III to the Convention/Appendix C2, Annex 9, TDA.  

To  lodge a  transit  declaration, all mandatory data elements have to 
be provided (IE015).  

Transit  declarations  must  be  drawn  up  in  one  of  the  official 
languages  of  the  Contracting  Parties  that  is  acceptable  to  the 
competent authorities of the country of departure. 

It  is  important  that  economic  operators  complete  the  transit 
declaration  correctly  to  avoid  the  declaration  being  rejected  by  the 
NCTS. 

If  a  transit  declaration  is  rejected  by  the  NCTS,  the  declarant  is 
notified  of  the  reason  for  the  rejection  and  is  allowed  to  make  the 
necessary corrections or to submit a new declaration. 

A  transit  operation  may  contain  a  maximum  of  999  goods  items. 
Each goods item of a declaration must be entered into the NCTS and 
is printed on the TAD or the LoI. A LoI is printed when the transit 
declaration  covers  more  than  one  goods  item.  It  is  attached  to  the 
TAD,  which  contains  a  reference  to  the  LoI  in  Box  31.  The  TAD 
model  and  its  explanatory  notes  are  in  the  Annexes  A3-A4, 
Appendix  III  to  the  Convention/Appendix  F1,  Annex  9  TDA.  The 
LoI  model  and  its  explanatory  notes  are  in  the  Annexes  A5-A6, 
Appendix III to the Convention/Appendix F2, Annex 9 TDA. 

IV.1.4.2.2 Mixed consignments 

Article 28, 
Appendix I, 
Convention 

Article 294 IA 

Generally  speaking,  consignments  made  up  of  non-Union  goods 
moving  under  the  T1  transit  procedure  and  Union  goods  moving 
under  the  T2/T2F  transit  procedure  are  covered  by  a  single  transit 
declaration, which is attached to the TAD together with the LoI. The 
TAD provides information and a summary of the LoI used for goods 

173 

 
 
 
 
 
 
 
 
 
 
with different statuses.  

Alternatively,  separate  transit  declarations  may  be  made  (for 
example:  a  T1  transit  declaration  for  non-Union  goods  and  a  T2  or 
T2F transit declaration for Union goods). 

Note:  It  is  possible  that  Union  goods  not  placed  under  transit  (and 
moving within the customs territory of the Union) are transported by 
the  same  means  of  transport  as  goods  placed  under  transit.  In  this 
case,  the  transit  declaration  only  covers  the  goods  placed  under 
transit. 

Appendix D1, 
Annex 9, TDA 

Annex B IA 

TRADE 

For mixed consignments, the code ‘T-’ is entered at declaration level as declaration type 
to  cover  the  whole  declaration.  The  actual  status  (T1,  T2,  T2F)  of  each  goods  item  is 
entered in the NCTS at item level and printed on the LoI. 

IV.1.4.2.3 Lodging the transit declaration 

The  lodging  of the transit declaration  (IE015 via a data processing 
technique) makes the holder of the procedure responsible for: 

(a)  the accuracy of the information given in the declaration; 

(b)  the authenticity of the documents attached; 

(c)  compliance with all the obligations linked to the placing of the 

goods under the Union/common transit procedure. 

Authentication  of  the  declaration  is  subject  to  the  conditions 
applicable in the country of departure. 

TRADE 

The holder of the procedure must contact customs to establish how a transit declaration 
submitted in electronic form is authenticated. 

174 

 
 
 
 
IV.1.4.2.4 Transit/security declaration 

Articles 127 
and 128 UCC 

Articles 104, 105 
to 109 DA 

Article 182 IA 

Article  106(3)  as 
amended by TDA 

Before the  goods arrive  in the customs territory  of the  Union,  an entry 
summary declaration (ENS) must be lodged at the customs office of first 
entry.  

The customs office then ensures that a risk assessment of the transaction 
is  carried  out  on  the  basis  of  the  declaration  by  evaluating  the  data 
against risk criteria.  

The  time  limits  for  submission  of  the  ENS  are  directly  related  to  the 
mode of transport and are as follows: 

(a) 

road transport – at the latest one hour before arrival;  

(b)  

rail: 
• 

• 

where the train journey from the last train station located 
in  a  third  country  to  the  customs  office  of  first  entry 
takes  less  than  2  hours  –  at  the  latest  1  hour  before 
arrival, 
in all other cases – at the latest 2 hours before arrival; 

(c) 

inland waterways – at the latest 2 hours before arrival; 

(d) 

(e) 

(f) 

(g) 

maritime  containerised  cargo  –  at  the  latest  24  hours  before 
loading at the port of departure; 

maritime  bulk/break  bulk  cargo  –  at  the  latest  4  hours  before 
arrival; 

where goods are coming from any of the following: 
• 
• 
• 
• 

Greenland, 
the Faroe Islands, 
Iceland, 
Ports in the Baltic Sea, the North Sea, the Black Sea and 
the Mediterranean Sea, 
• 
all ports in Morocco 
at the latest 2 hours before arrival; 

for a  goods movement between a territory outside the  customs 
territory of the Union and the French overseas departments, the 
Azores,  Madeira  or  the  Canary  Islands,  where  the  duration  of 
the  journey  is  less  than  24  hours  –  at  the latest 2  hours  before 
arrival; 

175 

 
 
 
 
 
 
 
 
 
 
(h) 

for air transport with the following time limits:  

• 

• 

for flights with a duration of less than 4 hours – at the 
latest by the time of the aircraft’s actual departure; 
for other flights – at the latest 4 hours before arrival.   

The ENS is not required: 

(a) 

For goods listed in Art. 104 DA; 

(b) 

If  international  agreements  between  the  Union  and  third 
countries  provide  for  the  recognition  of  security  and  safety 
checks  carried  out  in  these  countries  as  countries  of  export 
under  Article  127(2)(b)  of  the  UCC.  It  concerns  the  following 
countries: Norway, Switzerland, Lichtenstein, Andorra and San 
Marino. 

The  ENS  is  lodged  by  the  carrier  or,  irrespective  of  the  carrier’s 
obligation, the following persons: 

(a) 

(b) 

the importer or consignee or other person in whose name or on 
whose behalf the carrier acts; or 

any person who is able to present the goods in question or have 
them presented at the customs office of entry. 

The Import Control System is used to submit the ENS electronically. 

As an alternative, the NCTS may be used provided: 

(a) 

a transit procedure starts at the external border of the Union on 
entry; 

(b) 

the data comprises the particulars required for an ENS. 

In this case, at the customs office of entry – which is also the customs 
office  of  departure  –  the  transit/security  declaration  (IE015)  is  lodged 
containing transit data as well as security and safety data. After the risk 
assessment and goods release for transit, TSAD and TSLoI are printed. 
The  TSAD  and  TSLoI  specimens  are  included  in  Appendices  G1  and 
G2, Annex 9, TDA.  

All references to TAD and LoI also apply to TSAD and TSLoI. 

176 

 
 
 
IV.1.5 Specific situations 

IV.1.5.1 Agreements between the Union and other countries on the safety and 
security data 

Common  transit  countries,  except  Norway,  Switzerland  and  Lichtenstein, 
have not concluded specific agreements with the Union on the recognition 
of security and safety checks carried out in these countries as countries of 
export.  

It  means  that  when  goods  enter  the  customs  territory  of  the  Union  from 
countries that have not concluded specific agreements with the Union, the 
economic  operators  are  required  to  submit  an  ENS  according  to  Union 
customs legislation. They can either:  

•  use the Import Control System to submit the ENS: or 
•  benefit from the NCTS, where they can include security and safety 

data in a transit declaration. 

The second option is possible if the following conditions are met: 

• 

the  NCTS  in  those  countries  accepts  a  declaration  lodged  by 
economic operators that contains transit data and ENS data; 
•  TSAD and TSLoI are printed as equivalent to TAD and LoI; 
• 

the  NCTS  in  those  countries  is  able  to  receive  and  forward  ENS 
data  together  with  transit  data  to  the  EU  countries  and  other 
Contracting Parties  and  also  to receive  ENS data transmitted from 
the  EU  countries  and  other  Contracting  Parties  to  those  countries 
(acting as transit and destination country); 
the  EU  countries  recognise  and  accept  such  common  transit 
declaration  data  for  the  purpose  of  both  the  common  transit 
procedure  and  ENS  data,  without  any  legal  amendment  to  or 
extension  of  the  scope  of  the  Convention  based  on  the  relevant 
provisions of the UCC; 

• 

•  other Contracting Parties recognise transit and ENS data as well as 
TSAD and TSLoI when presented to one of their customs offices as 
equivalent to TAD and LoI provided it contains all necessary transit 
data. 

IV.1.5.2 Rules applicable to goods with packaging 

The following rules should apply to goods with packaging: 

a)  Non-Union goods with packaging not having Union status 

A  single  T1  declaration  is  to  be  completed  for  the  goods  and  their 

177 

 
 
 
 
 
packaging. 

b)  Non-Union goods with packaging having Union status 

In  all  cases,  a  single  T1  declaration  is  to  be  completed  for  the  goods 
and their packaging. 

c)  Union goods referred to in Article 189 DA with packaging not having 

Union status 

A  single  T1  declaration  is  to  be  completed  for  the  goods  and  their 
packaging. 

However, when such goods are released for free circulation instead of 
being exported from the customs territory, the customs status of Union 
goods may be applied to them only on production of a T2L document 
issued retrospectively. 

Leaving  aside  the  consideration  of  possible  repayment  of  the  export 
refund on agricultural products, a T2L document may be obtained only 
after payment of the customs duties applicable to the packaging. 

d)  Union  goods  with  packaging  not  having  Union  status  exported  from 
the  EU  customs  territory  to  a  third  country,  other  than  a  common 
transit country 

A  T1  declaration  is  to  be  completed  for  the  packaging  so  that,  if  the 
packaging  is  put  into  free  circulation,  it  does  not  benefit  from  the 
customs  status  of  Union  goods.  This  document  must  bear  one  of  the 
following endorsements: 

BG 
CS 
DA 
DE 
EE 
EL 
ES 
FR 
IT 
LV 
LT 
HU 
MT 
NL 
PL 

Общностни стоки 
zboží Unie 
fælleskabsvarer 
Unionswaren  
Ühenduse kaup 
κοινοτικά εµπoρεúµατα 
mercancías communitarias 
marchandises communautaires 
merci unionali; 
Savienības preces 
Bendrijos prekės 
közösségi áruk 
Merkanzija Komunitarja 
communautaire goederen 
towary unijne 

178 

 
PT 
RO 
SI 
SK 
FI 
SV 
EN 
HR 

mercadorias comunitárias 
Mărfuri unionale 
skupnostno blago 
Tovar Únie 
unionitavaroita 
gemenskapsvaror 
Union goods 
Roba Unije 

e)  Union  goods  with  packaging  not  having  Union  status  exported  from 

the EU customs territory to a common transit country 

A  single  T1  declaration  is  to  be  completed  for  the  goods  and  their 
packaging. This must bear the endorsements ‘Union goods’ as shown 
above and ‘T1 packaging’ as shown below. 

Consigned to another Member State in the  case  referred to in Article 
227 of the UCC. 

A  single  T2  declaration  is  to  be  completed  for  the  goods  and  their 
packaging  after  payment  of  the  customs  duty  applicable  to  the 
packaging. 

Where the person concerned does not wish to pay customs duty on the 
packaging,  the  T2  declaration  must  bear  one  of  the  following 
endorsements: 

BG 
CS 
DA 
DE 
EE 
EL 
ES 
FR 
IT 
LV 
LT 
HU 
MT 
NL 
PL 
PT 
RO 
SI 
SK 

Т1 колети 
obal T1 
T1 emballager 
T1-Umschließungen 
T1-pakend 
συσκευασία T1 
envases T1 
emballages T1 
imballaggi T1 
T1 iepakojums 
T1 pakuotė 
T1 göngyölegek 
Ippakkjar T1 
T1-verpakkingsmiddelen 
opakowania T1 
embalagens T1 
Ambalaje T1 
pakiranje T1 
Obal T1 

179 

 
 
FI 
SV 
EN 
HR 

T1-pakkaus 
T1-förpackning 
T1 packaging 
T1 pakiranje 

f)  Mixed consignment 

1)  Consignments  that  include  goods  under  the  T1  procedure  and 

goods under the T2 procedure in a single package. 

Separate  declarations  are  to  be  made  in  accordance  with  the 
status of  the goods.  In Box 31,  quantities  of split  consignments 
must  be  shown  together  with,  in  the  upper  portion  of  this  box, 
the  description  and  numbers  of  other  documents  completed  for 
the mixed consignments in question. The declarations must bear 
one of the following endorsements: 

BG 
CS 
DA 
DE 
EE 
EL 
ES 
FR 
IT 
LV 
LT 
HU 
MT 
NL 
PL 
PT 
RO 
SI 
SK 
FI 
SV 
EN 
HR 

Общностни колети 
obal Unie 
fælleskabsemballager 
gemeinschaftliche Umschließungen 
Ühenduse pakend 
κοινοτική συσκευασία 
envases comunitarios 
emballages communautaires 
imballaggi unionali  
Savienības iepakojums 
Bendrijos pakuotė 
közösségi göngyölegek 
Ippakkjar Komunitarju 
communautaire verpakkingsmiddelen 
opakowania unijne 
embalagens comunitárias 
Ambalaje unionale 
skupnostno pakiranje 
Obal Únie 
yhteisöpakkaus 
gemenskapsförpackning 
Union packaging 
Pakiranje Unije 

If  the  mixed  consignment  is  packed  in  T1  packaging,  a  single 
T1  declaration  is  to  be  completed  for  the  goods  and  their 
packaging. 

180 

 
 
 
2)  Mixed consignments that include goods under the T1 procedure 
and  goods  moving  outside  the  transit  procedure  in  a  single 
package. 

A single declaration is to be used. In Box 31, the quantities and 
types  of  goods  in  split  consignments  under  the  T1  procedure 
must  be  shown 
following 
endorsements: 

together  with  one  of 

the 

BG 
CS 
DA 
DE 
EE 
EL 
ES 
FR 
IT 
LV 
LT 
HU 
MT 
NL 
PL 
PT 

RO 
SI 
SK 
FI 
SV 
EN 
HR 

Стоки не обхванати от транзитен режим 
zboží není v režimu tranzitu 
varer ikke omfattet af forsendelsesprocedure 
nicht im Versandverfahren befindliche Waren 
Kaubad ei ole transiidi protseduuril 
Eµπoρεúµατα εκτός διαδικασίας διαμετακόμισης 
mercancías fuera del procedimento de tránsito 
 marchandises hors procédure de transit 
merci non vincolate ad una procedura di transito 
Precēm nav piemērota tranzīta procedūra 
Prekės, kurioms neįforminta tranzito procedūra 
nem továbbítási eljárás alá tartozó áruk 
Merkanzija mhux koperta bi proċedura ta' transitu 
geen douanevervoer 
towary nieprzewożone w procedurze tranzytu  
mercadorias  não  cobertas  por  um  procedimento  de 
trânsito 
Mărfuri neplasate în regim de tranzit 
blago, ki ni krito s tranzitnim postopkom 
Tovar nie je v tranzitnom režime 
tavaroita, jotka eivät sisälly passitusmenettelyyn 
varor ej under transitering 
goods not covered by a transit procedure 
Roba koja nije u postupku provoza 

IV.1.5.3 Goods in passenger-accompanied baggage 

Article 210 IA 

Administrations  are  required  to  apply  the  provisions  of  Article  210 
IA  (establishing  the  customs  status  of  Union  goods)  to  goods  in 
baggage carried by passengers and not intended for commercial use.  

However,  when  entering  the  customs  territory  of  the  Union, 
passengers  coming  from  third  countries  may  place  the  goods  under 
the Union transit procedure. 

181 

 
 
IV.1.5.4 Transport of Union goods to, from or via a common transit country 

When Union goods are carried into or through the territory of one or 
more  common  transit  countries,  it  is  advisable  to  follow  the 
following rules in order to ensure prompt border crossings: 

a)  Goods carried between two points situated within the customs 
territory  of  the  Union  across  the  territory  of  one  or  more 
common transit countries, or from the customs territory of the 
Union into the territory of a common transit country should be 
placed  under  the  Union/common  transit  procedure  at  the 
competent customs office where the holder of the procedure is 
established,  or  where  the  goods  are  loaded  for  movement 
under  the  Union/common  transit  procedure,  or  at  the  latest 
before the joint Union/common transit country frontier zone in 
order  to  avoid  delays  at  border  crossings.  Similarly,  it  is 
advisable  to end movements under the  Union/common  transit 
procedure  outside  the  Union/common  transit  country  frontier 
zone wherever possible. 

b)  The  competent  authorities  of  the  Member  States  and  of  the 
common  transit  countries  must  ensure  that  the  economic 
operators  concerned  are  officially 
the 
provisions  and  are  made  aware  of  the  advantages  of  the 
application of the provisions of paragraph a) in order to avoid 
as far as possible practical difficulties at Union/common transit 
country borders. 

informed  about 

Transit through the territory of a common transit country 

The  movement  of  Union  goods  from  one  point  in  the  Union  to 
another via a common transit country may take place under the T2, 
T2F or T1 transit procedure (see Part I, Paragraph 4.1.2.1). 

Movement of Union goods to a common transit country 

Where  the  Union  goods  are exported  from  the  customs  territory of 
the Union to a common transit country and a transit procedure starts 
in the Union following export, the goods are covered by an internal 
Union  transit  procedure  (T2)  within  the  Union  and  that  procedure 
subsequently  continues  as  a  common  transit  procedure  in  the 
common transit countries. 

However,  in  exceptional  cases  an  external  Union  transit  procedure 
(T1) will apply if a transit procedure follows export and continues as 
a  common  transit  procedure  in  the  common  transit  countries.  It 

182 

Article 189 DA 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
covers the following cases: 

a)  Union goods have undergone customs export formalities with a 
view  to  refunds  being  granted  on  exports  to  third  countries 
under the common agricultural policy; 

b)  Union  goods  have  come  from  intervention  stocks,  they  are 
subject  to  control  measures  on  their  use  or  destination,  and 
they  have  undergone  customs  formalities  on  exports  to  third 
countries under the common agricultural policy; 

c)  Union  goods  are  eligible  for  the  repayment  or  remission  of 
import duties on condition that they are placed under external 
transit in accordance with Article 118(4) of the UCC; 

d)  Union  goods  that  are  referred  to  in  Article  1  of  Directive 
2008/118/EC (see footnote 9) are exported; re-consignment of 
Union goods from a common transit country: 

i)  Union goods that have been brought into the territory of a 
common  transit  country  under  the  T2  procedure  may  be 
re-consigned under that procedure provided that: 

• 

• 

• 

they  remain  under  the  control  of  the  customs 
authorities of that country to ensure that there is  no 
change in their identity or state; 

they  have  not  been  placed,  in  that  common  transit 
country,  under  a  customs  procedure  other  than 
transit or warehousing* except when the goods were 
temporarily admitted to be shown at an exhibition or 
similar public display; 

*  goods that were warehoused, the re-consignment must take 
place  within  a  period  of  five  5  years  (or  goods  falling  within 
Chapters 1-24 of the Harmonised System and warehoused for 
less than 6 months) on condition that the goods were stored in 
special spaces and received no treatment other than that needed 
for their preservation in their original state, or for splitting up 
consignments  without  replacing  the  packaging  and  that  any 
treatment has taken place under customs supervision. 

the  T2  or  T2F  declaration  or  any  document  that 
provides proof of the customs status of Union goods 
issued  by  a  common  transit  country  must  bear  a 
reference  to  the  master  reference  number  of  the 
declaration  or  the  proof  of  the  customs  status  of 
Union goods under  which the  goods arrived  in that 

183 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
common transit country.   

ii)  For  exports  without  a  transit  procedure,  common  transit 
countries  cannot  issue  a  T2  or  T2F  declaration  as  there 
was  no  previous  transit  declaration.  As  a  result,  re-
consignment  must  be  effected  under  the  cover  of  a  T1 
procedure.  When  the  consignment  re-enters  the  Union,  it 
must  be  treated  as  an  import  of  non-Union  goods  unless 
they can benefit from the provisions on returned goods. 

Action on re-entry of re-consigned goods into the customs territory 
of the Union 

a)  When Union goods are re-consigned from a common transit 
country to a destination in the Union, they are covered by a 
T2  or  T2F  declaration  or  equivalent  (e.g.  consignment  note 
CIM-T2). 

b) 

In  order  to  determine  in  the  Member  State  of  destination 
whether it is a movement of goods between two points in the 
Union that has been interrupted in a common transit country 
or a re-entry of goods into the customs territory of the Union 
following  a  definitive  or  temporary  export  from  the  Union, 
the following rules must be observed: 

• 

• 

• 

the  goods  and  the  T2  or  T2F  declaration  or  equivalent 
must be presented to the customs office of destination in 
order to complete the transit operation; 

it is the responsibility of this office to decide if the goods 
can be released immediately for free circulation or must 
be placed under another customs procedure; 

the  goods  must  be  released  immediately  for  free 
circulation  where 
the  T2  or  T2F  declaration  or 
equivalent does not bear a reference to a previous export 
from the customs territory of the Union. 

In cases of doubt, the customs office of destination may 
require  evidence  from  the  consignee  (e.g.  an  invoice 
with the VAT registration numbers of the consignor and 
consignee in accordance with the provisions of Directive 
2006/112/EC 
electronic 
administrative document  (e-AD) in accordance  with the 
provisions of Directive 2008/118/EC). 

amended, 

the 

or 

as 

184 

Article 9(4), 
Convention 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
• 

the  goods  must  be  covered  by  the  subsequent  transit 
procedure  or  placed  in  temporary  storage  with  all  the 
consequences  linked  to  this  (payment  of  import  VAT 
and internal taxes where necessary): 
-  when  the  goods  were  exported  from  the  customs 
territory of the Union, or 
-  when  the  consignee  or  representative  cannot  prove  to 
the  satisfaction  of  the  customs  authorities  that  it  is  a 
movement  of  goods  between  two  points  in  the  customs 
territory of the Union. 

IV.1.6 Exceptions (pro memoria) 

IV.1.7 Specific national instructions (reserved) 

IV.1.8 Restricted part for customs use only 

IV.1.9 Annexes 

185 

 
 
CHAPTER 2 – FORMALITIES AT THE CUSTOMS OFFICE OF DEPARTURE 

IV.2.1 Introduction 

Paragraph IV.2.2 describes the general theory and legislation on the 
formalities at departure. 

Paragraph  IV.2.3  describes  the  procedure  at  the  customs  office  of 
departure. 

Paragraph IV.2.4 deals with specific situations. 

Paragraph IV.2.5 covers exceptions to the general rules. 

Paragraph IV.2.6 is reserved for specific national rules. 

Paragraph IV.2.7 is reserved for the use by customs administrations. 

Paragraph IV.2.8 contains the Annexes to Chapter 2. 

IV.2.2 General theory and legislation 

The legal sources are in : 

•  Article 11 of the Convention; 
•  Articles 30-41 and 81-83 Appendix I to the Convention; 
•  Articles 162, 163 and 170-174 UCC; 
•  Articles 222, 226, 227 and 297-303 IA. 

IV.2.3 Description of the procedure at the customs office of departure 

This paragraph provides information on: 

• 

• 
• 
• 

acceptance and registration of the transit declaration (Paragraph 
IV.2.3.1); 
amendment of the transit declaration (Paragraph IV.2.3.2); 
invalidation of the transit declaration (Paragraph IV.2.3.3); 
verification  of  the  transit  declaration  and  control  of  goods 
(Paragraph IV.2.3.4); 
itinerary for the movement of goods (Paragraph IV.2.3.5); 
time limit (Paragraph IV.2.3.6); 

• 
• 
•  means of identification (Paragraph IV.2.3.7); 
• 
release of the goods (Paragraph IV.2.3.8); 
• 
discharge of the transit procedure (Paragraph IV.2.3.9). 

186 

 
 
 
 
 
 
IV.2.3.1 Acceptance and registration of the transit declaration 

Articles 27, 30  and 
35,  Appendix  I  to 
the Convention 

Articles 
UCC,  

171-172 

Article 143 DA 

The customs office of departure accepts the transit declaration – the 
message ‘Declaration data’ (IE015) – on condition that: 

• 

• 
• 

it  contains  all  the  necessary  information  for  the  purpose  of  the 
common/Union transit procedure; 
it is accompanied by all the necessary documents; 
the  goods  to  which  the  transit  declaration  refers  have  been 
presented to customs during the official opening hours. 

The  NCTS  automatically  validates  the  declaration.  An  incorrect  or 
incomplete  declaration  is  rejected  by  the  message  ‘Declaration 
Rejected’ (IE016). A rejection also follows when the data indicated is 
not  compatible  with  the  registered  data  in  the  national  reference 
database. 

Once the transit declaration is accepted, the NCTS generates a master 
reference number (MRN) (message IE028). 

The  declaration then  receives the status ‘Accepted’ and the  customs 
office of departure decides whether or not to check the goods before 
release.  

The  customs  authorities  may  allow  additional  documents  that  are 
required for implementation of the provisions governing the customs 
procedure for which the goods are declared not to be lodged with the 
declaration.  In  this  case,  the  documents  will  be  kept  at  the  customs 
authorities’  disposal.  Box  44  of  the  transit  declaration  is  to  be 
completed as follows: 

• 

• 

in the attribute ‘document type’, indicate the code corresponding 
to  the  document  concerned  (codes  are  provided  in  Annex  A2, 
Appendix III to the Convention; Appendix D1, Annex 9, TDA); 
in  the  attribute  ‘document  reference’,  give  the  description  and 
reference of the document. 

National customs authorities allow travellers to present a paper transit 
declaration  in  one  copy  (making  use  of  the  single  administrative 
document  or,  where  relevant,  of 
transit 
accompanying document) to the customs office of departure so that it 
can be processed by the NCTS. 

layout  of 

the 

the 

The  customs  office  of  departure  must  be  competent  to  deal  with 
transit  operations  and  the  type  of  traffic  concerned.  The  following 
website contains a list of customs offices:  

187 

 
http://ec.europa.eu/taxation_customs/dds/csrdhome_en.htm. 

IV.2.3.2 Amendment of the transit declaration 

Article 31, 
Appendix I, 
Convention 

Article 173 UCC 

Article 
29a, 
Appendix  I  to  the 
Convention 

Article  130,  171 
UCC 

The declarant can request permission to amend a customs declaration 
as provided for in Article 173 UCC. Before the customs declaration is 
accepted, the declarant may correct it without prior application. 

The  holder  of  the  procedure  may  request  permission  to  amend  the 
transit  declaration  after  customs  have  accepted  it.  The  amendment 
must not make the declaration applicable to goods other than those it 
originally covered. 

The  holder  of  the  procedure  submits  amendments  to  the  declaration 
data  by  means  of  the  message  ‘Declaration  amendment’  (IE013) 
transmitted to the customs office of departure, which decides whether 
to accept the amendment request (message ‘Amendment Acceptance’ 
(IE004) or reject it (message ‘Amendment Rejection’(IE005). 

No  amendment  is  permitted  where  the  competent  authorities  have 
indicated  after  receiving  the  transit  declaration  that  they  intend  to 
examine  the  goods,  or  have  established  that  the  data  is  incorrect  or 
where they have already released the goods for transit. 

Amendments to the transit declaration before it has been accepted by 
customs are not covered by Article 173 UCC and do not require prior 
application by the declarant. 

For example, if the transit declaration has not yet been lodged or has 
been  pre-lodged  and  not  yet  accepted,  it  can  be  corrected  without 
prior permission as this is not considered an amendment as stipulated 
in Article 173 UCC. 

The  relevant  NCTS  specifications  (T-TRA-DEP-A-002-Correction) 
state that the correction of a pre-lodged declaration is to be processed 
by means of the same message as for an amendment. 

IV.2.3.3 Invalidation of the transit declaration 

Article 32  

The customs office of departure can invalidate a transit declaration by 

188 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Appendix I,  
Convention 

Article 174 UCC 

Article 148 DA 

sending  the  message  ‘Cancellation  Notification’  (IE010)  to  the 
declarant  on  the  basis  of  his/her  request  made  by  the  message 
‘Declaration  Cancellation  Request’  (IE014) 
transmitted  to  the 
customs  office  of  departure  only  before  the  goods  are  released  for 
transit.  The  customs  office  of  departure  must  then  inform  the 
declarant  about  the  result  of  his/her  request  using  the  message 
‘Cancellation Decision’ (IE009).  

However,  if  the  customs  office  of  departure  informed  the  declarant 
that it intends to examine the goods, the request for invalidation is not 
accepted until the goods have been examined. 

The  transit  declaration  cannot  be  invalidated  after  the  goods  have 
been released for transit except in the following cases: 

•  where Union goods have been declared in error for a customs 
procedure applicable to non-Union goods, and their customs 
status as Union goods has been proven afterwards by means 
of a T2L, T2LF or a customs goods manifest; 

•  where the goods have been erroneously declared under more 

than one customs declaration. 

In  the  case  of  the  business  continuity  procedure  for  transit,  it  is 
important to ensure that any declaration that has been entered in the 
NCTS,  but  has  not  been  processed  further  due  to  system  failure, 
needs to be invalidated. 

The  economic  operator  is  obliged  to  provide  the  competent 
authorities  with  information  whenever  a  declaration  is  submitted  to 
the  NCTS,  but  subsequently  reverts  to  the  business  continuity 
procedure. 

In some cases the customs authorities may require a new declaration 
to  be  submitted.  In  this  case,  the  previous  declaration  is  invalidated 
and the new declaration is given a new MRN. 

IV.2.3.4 Verification of the transit declaration and control of the goods 

Article 35, 
Appendix I, 
Convention 

Article 188 UCC, 

After  the  customs  office  of  departure  has  accepted  the  transit 
declaration in order to verify the accuracy of the particulars, it: 

•  examines the declaration and the supporting documents; 
• 
requires the declarant to provide other documents, if any; 

189 

 
 
 
 
 
Articles  238  and 
239 IA 

•  examines the goods, if needed; 
• 

takes samples for analysis or for detailed examination of the 
goods, if needed; 

•  verifies the existence and validity of the guarantee. 

The  existence  and  validity  of  the  guarantee  is  checked  by  means  of 
the guarantee reference number and the access code (further details in 
Part III).  

Before  the  goods  are  released  for  transit,  the  NCTS  checks  in  the 
Guarantee Management System (GMS) the integrity and validity of a 
guarantee with regard to the following information depending on the 
level of monitoring:  

• 

• 

• 

the amount of the guarantee is sufficient (in case of a 
comprehensive guarantee, if the available amount is 
sufficient); 
the guarantee is valid for all Contracting Parties involved in 
the transit operation; 
the guarantee is in the name of the holder of the procedure. 

The GMS then registers the usage and informs the NCTS.  

If the goods are examined, this is carried out in the places designated 
by the customs office of departure and during the hours appointed for 
that purpose. The holder of the procedure is informed about the place 
and time. However, the customs authorities may, at the request of the 
holder of the procedure, examine the goods at other places or outside 
the official opening hours.  

If  minor  discrepancies  are  detected,  the  customs  office  of  departure 
notifies the holder of the procedure. To solve these discrepancies, the 
customs  office  of  departure  will  make  minor  modifications  (in 
agreement with the holder of the procedure) in the declaration data in 
order to allow the goods to be released for transit.  

If  a  serious  irregularity  is  detected,  the  customs  office  of  departure 
informs  the  holder  of  the  procedure  that  the  goods  are  not  released 
with  the  message  ‘No  release  for  transit’  (IE051)  and  registers  the 
unsatisfactory result. 

The customs office of departure records the following code for the 
control results in the message IE001: 
• 

‘A1’ (Satisfactory): where the goods are released for transit 
after physical control (full or partial) and no discrepancies 
were detected; 

190 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
• 

• 

‘A2’ (Considered satisfactory): where the goods are released 
for transit after documentary control only (no physical 
control) and no discrepancies were detected or without any 
control; 
‘A3’ (Simplified procedure): where the goods are released for 
transit by an authorised consignor.  

IV.2.3.5 Itinerary for the movement of goods  

Article 33, 
Appendix I, 
Convention 

Article 298 IA 

CUSTOMS 

The general rule is that goods entered for the transit procedure must 
the  customs  office  of  destination  along  an 
to 
be  moved 
economically justified route. 

However, where the customs office of departure or the holder of the 
procedure considers it necessary, that customs office will prescribe 
an itinerary for  the  movement of  goods  during  a  transit procedure, 
taking into account any  relevant  information communicated  by  the 
holder of the procedure. 

The  customs  office  of  departure,  taking  into  account  any  relevant  information 
communicated  by the  holder of  the procedure, will specify  a prescribed itinerary by 
entering the information of the countries to be transited in the declaration data in the 
NCTS (country codes will suffice). 

Note 1: For the Union, provide the country codes of the Member States concerned. 

Note  2:  Provide  the  country  codes  of  any  countries  included  in  the  prescribed 
itinerary. 

The  prescribed  itinerary  may  be  changed  during  the  transit 
operation. In this case, the carrier is obliged to make the necessary 
entries in Box 56 of the transit accompanying document (TAD) and 
to  present  it  without  undue  delay  after  the  itinerary  has  been 
changed together with the goods to the nearest customs authority of 
the country in whose territory the means of transport is located. The 
competent authority will consider whether the transit operation may 
continue, take any steps that may be necessary and endorse the TAD 
in Box G. 

Part  IV.3.3.1  contains  further  details  on  procedures  to  be  followed 
for incidents that occur during transport. 

191 

 
 
 
 
IV.2.3.6 Time limit for the presentation of the goods 

The  customs  office  of  departure  will  set  a  time  limit  for  when  the 
goods must be presented at the customs office of destination. 

Articles 34 and 
45(2) Appendix I, 
Convention 

Articles 297 and 
306(3) IA 

The time limit prescribed by that office is binding on the competent 
authorities  of  the  countries  on  whose  territory  the  goods  enter 
during a transit operation. They cannot change the time limit. 

Where the goods are presented to the customs office of destination 
after the time limit set by the customs office of departure, the holder 
of  the  procedure  will  be  deemed  to  have  complied  with  the  time 
limit  if  the  holder  or  the  carrier  proves  to  the  satisfaction  of  the 
customs  office  of  destination  that  the  delay  is  not  attributable  to 
them.  

CUSTOMS 

When setting the time limit, the customs office of departure must take into account: 

• 
• 
• 

• 

the means of transport to be used; 
the itinerary; 
any transport or other legislation that may have an impact on setting a time limit 
(for example: social or environmental legislation that affects the mode of 
transport, transport regulations on working hours and mandatory rest periods for 
drivers); 
the information communicated by the holder of the procedure, where 
appropriate. 

The customs office of departure must either enter, and/or endorse when in agreement 
with  the  time  limit  entered  by  the  holder  of  the  procedure,  the  time  limit  in  the 
declaration  data  (using  the  YYYY-MM-DD  system).  This  is  the  date  by  which  the 
goods and the TAD must be presented at the customs office of destination. 

IV.2.3.7 Means of identification 

This paragraph is subdivided as follows: 

• 
introduction (Paragraph IV.2.3.7.1); 
•  methods of sealing (Paragraph IV.2.3.7.2); 
• 
• 

characteristics of seals (Paragraph IV.2.3.7.3); 
use of seals of a special type (Paragraph IV.2.3.7.4). 

192 

 
 
 
 
 
IV.2.3.7.1 Introduction 

Article 11(2) 
Convention 

Articles 36-39, 
Appendix I, 
Convention 

Article 192 UCC  

Article 299 IA  

Article 39, 
Appendix I to the 
Convention, 

Article 302 IA 

It  is  important  to  ensure  that  goods  transported  under  the  transit 
procedure can be identified. As a  general rule, sealing  can be used 
to identify these goods.  

However, the customs office of departure can waive the requirement 
for sealing  if the description of  goods  in the declaration  data  or in 
the  supplementary  documents  is  precise  enough  to  permit  easy 
identification  of  the  goods  and  states  their  quality,  nature  and 
special  features  (e.g.  by  giving  the  engine  and  chassis  number  for 
cars transported under the transit procedure or serial numbers of the 
goods).  

As an exemption, no seals are required (unless the customs office of 
departure decides otherwise) if: 

• 

• 

the goods are carried by air, and either labels are affixed to 
each consignment bearing the number of the accompanying 
airway  bill,  or  the  consignment  constitutes  a  load  unit  on 
which  the  number  of  the  accompanying  airway  bill  is 
indicated; 
the goods are carried by rail, and identification measures are 
applied by the railway companies. 

CUSTOMS 

The customs office of departure, having affixed the seals, will record the number of 
the seals and the seal identifiers in the declaration data. 

Where  seals  are  not  required  for  identification,  the  customs  office  of  departure  will 
leave the box empty. In this case, the NCTS automatically prints ‘- -’ in Box D of the 
TAD.  

If  goods  that  are  not  subject  to  the  transit  procedure  are  being 
carried  together  with  goods  under  the  transit  procedure  on  the 
same  means  of  transport  or  in  the  container,  sealing  of  the  load 
compartment or the space containing the goods will not normally 
be  done  where  the  goods  can  be  identified  by  sealing  of  the 
individual packages or by a sufficiently precise description of the 

193 

 
 
 
 
 
 
Article 38(5), 
Appendix I, 
Convention 

Article 301(5) IA 

goods.  

Note: The goods must be clearly separated and labelled in order to 
easily  identify  which  goods  are  being  carried  under  the  transit 
procedure and which are not. 

If the identity of the consignment cannot be ensured by sealing or 
by  the  precise  description  of  the  goods,  the  customs  office  of 
departure  will  refuse  to  allow  the  goods  to  be  placed  under  the 
transit procedure. 

Seals must not be removed without the approval of the competent 
customs authorities.  

If a vehicle has been sealed at the customs office of departure and 
it  carries  goods  to  different  customs  offices  of  destination  under 
cover of several TADs and if successive unloading takes place at 
several  customs  offices  of  destination  situated  in  different 
countries,  the  customs  authorities  at  the  intermediate  customs 
offices of destination where the seals are removed to unload parts 
of the load must affix new seals and indicate this in Box F of the 
TAD(s).  In  this  case,  the  customs  authorities  will  endeavour  to 
reseal  as  necessary,  with  a  customs  seal  bearing  at  least  an 
equivalent security feature.   

The  customs  office  of  destination  indicates  this/these  new  seal(s) 
mentioned  on  the  TAD  to  the  customs  office  of  departure  in  the 
message IE018 under ‘New Seals Info’ and ‘New Seals ID’.  

IV.2.3.7.2 Methods of sealing 

There are two methods of sealing: 

• 

the space containing the goods, where the means of transport 
or the container has been recognised by the customs office of 
departure as suitable for sealing; 
in other cases, each individual package. 

• 
Where  sealing  the  space  containing  the  goods  is  used,  the  means 
of transport must be suitable for sealing. 

Article 11(2), 
Convention, 

Article 299 IA 

CUSTOMS 

(Article 11(3) of the Convention , Article 300 IA) 

The customs office of departure regards the means of transport as suitable for sealing 
if: 

194 

 
 
 
 
 
 
 
• 

• 

• 

seals  can  be  simply  and  effectively  affixed  to  the  means  of  transport  or  the 
container; 
the  means  of  transport  or  the  container  contain  no  concealed  spaces  where 
goods may be hidden; 
the spaces reserved for the goods are readily accessible for inspection by the 
customs authority. 

Note: The means of transport or the containers are regarded as suitable for sealing if 
they are approved for the carriage of goods under customs seals in accordance with an 
international  agreement  to  which  the  Contracting  Parties  acceded  (for  example  the 
Customs  Convention  of  14 December 1975  on  the  international  transport  of  goods 
under cover of TIR carnets).  

IV.2.3.7.3 Characteristics of seals 

All  seals  used  as  a  means  of  identification  must  comply  with 
specified characteristics and technical specifications. 

Article 38, 
Appendix I to the 
Convention 

Article 301 IA 

Seals must have the following essential characteristics: 
• 
remain intact and securely fastened in normal use; 
• 
be easy to check and recognise; 
• 
be manufactured in such a way that any breakage, tampering or 
removal leaves traces visible to the naked eye; 
be  designed  for  single  use  or,  if  intended  for  multiple  use,  be 
designed  in  such  a  way  that  they  can  be  given  a  clear, 
individual identification mark each time they are re-used; 
bear  individual  seal  identifiers  that  are  permanent,  easily 
legible and uniquely numbered.  

• 

• 

In addition, seals must comply with the following technical 
requirements: 
• 

the  form  and  dimensions  of  the  seals  may  vary  depending  on 
the sealing method used, but the dimensions must be such as to 
ensure that identification marks are easy to read; 
the  identification  marks  of  seals  must  be  impossible  to  falsify 
and difficult to reproduce; 
the material used must be resistant to accidental  breakage  and 
must prevent undetectable falsification or re-use. 

• 

• 

The  seals  will  be  deemed  to  fulfil  the  above  requirements  if  they 
have been certified by the competent body in accordance with ISO 
International  Standard  No  17712:2013  ‘Freight  containers  – 
Mechanical Seals’. 

For containerised transports,  seals  with high-security  features must 
be used as far as possible. 

195 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The customs seal should bear the following indication: 

• 

the word ‘Customs’ in one of the official languages of the 
Union or of the common transit country or a corresponding 
abbreviation; 

•  a country code, in the form of the ISO alpha-2 country code, 

identifying the country in which the seal is affixed. 

In  addition,  the  Contracting  Parties  may,  in  agreement  with  each 
other, decide to use common security features and technology. 

Each country must notify the Commission of the customs seal types 
in use. The Commission will make this information available to all 
countries. 

IV.2.3.7.4 Use of seals of a special type 

Articles 81-83,  
Appendix I, 
Convention 

For  the  holder  of  the  procedure  to  use  seals  of  a  special  type,  an 
authorisation by the competent authorities is required. 

Articles 317-318 IA 

Use  of  seals  of  a  special  type  is  a  simplification  subject  to  certain 
conditions (for further details, see Part VI, Paragraph 3.3). 

If seals of a special type are used, the holder of the procedure enters 
the  make,  type  and  number  of  the  seals  affixed  in  the  declaration 
data  (Box  D).  The  seals  must  be  affixed  before  the  goods  are 
released. 

IV.2.3.8 Release of goods 

Article 40, 
Appendix I 
Convention 

Article 303 IA 

After the following formalities have been completed at the customs 
office of departure: 

• 

• 
• 
• 
• 
• 
• 
• 

presentation  of  the  declaration  data  to  the  customs  office  of 
departure; 
verification of declaration data; 
acceptance of a transit declaration; 
completion of the possible control; 
furnishing of the guarantee, where required (see Part III); 
setting of the time limit; 
setting of an itinerary, where required; 
affixing seals, where required; 

196 

 
 
 
 
 
 
 
 
 
 
 
 
 
the  goods  are  released  for  transit.  The  relevant  messages  are 
transmitted: 

the message ‘Release for transit’ (IE029) to the declarant: 

• 
•  message IE001 to the customs office of destination; 
•  message IE050 to the customs office of transit, if applicable. 
The  content  of  those  messages  is  derived  from  the  transit 
declaration (amended as appropriate). 

CUSTOMS 

Once the formalities have been completed, the customs office of departure: 

• 

• 

• 

• 

• 

validates the transit declaration; 

records the control results; 

registers the guarantee; 

sends the declared office of destination and the office(s) of transit (if any) 
message IE001 and, where appropriate, message IE050; and  

prints the TAD (including the LoI, where appropriate). 

IV.2.3.8.1 Documentation at release 

Article 41, 
Appendix I, 
Convention 

Article 303(4) IA 

Article  184  (2)  DA 
as 
by  
amended 
TDA 

The  customs  office  of  departure  will  provide  the  TAD  with  the 
MRN to the holder of the procedure or the person who presented the 
goods  at  the  customs  office  of  departure.  The  TAD,  supplemented 
by the LoI where appropriate, will accompany the goods during the 
transit operation. 

The TAD can also be printed by a declarant following approval by 
the customs office of departure. 

IV.2.3.9 Discharge of the transit procedure 

Article 
Appendix 
I 
Convention 

48(2), 
the 

to 

Article 215(2) UCC 

The transit procedure will be discharged by the customs authorities 
when  they  are  in  a  position  to  establish,  on  the  basis  of  a 
comparison of the data available to the customs office of departure 
and  data  available  to  the  customs  office  of  destination,  that  the 
procedure has ended correctly. 

197 

 
  
 
 
 
 
 
IV.2.4 Specific situations 

For a large number of different goods items in small quantities (e.g. 
ship  supplies, household effects  in international  removals)  that  are 
consigned for the same final consignee and have to be placed under 
Union/common  transit,  a  generic  goods  description  is  sufficient  in 
order to avoid the additional costs needed to enter the transit data. 
Such  an  arrangement  would  be  subject  to  the  additional  condition 
that  a  complete  description  of  the  goods  in  detail  is  available  for 
customs purposes and accompanies the consignment. 
In any event, it first needs to be verified that all the goods really do 
need to be placed under Union/common transit. 

IV.2.5 Exceptions (pro memoria) 

IV.2.6 Specific national instructions (reserved) 

IV.2.7 Restricted part for customs use only 

IV.2.7.1 ATIS 

CUSTOMS 

To access this part of the document, please go to the Communication and Information 
Resource Centre for Administrations, Business and Citizens (CIRCABC): 

https://circabc.europa.eu/ui/group/fac511f0-681d-41af-b678-

7d743f529c8f/library/d9bfedcd-976c-4e10-836b-5158b27518f7 

IV.2.7.2 SMS 

CUSTOMS 

To access this part of the document, please go to CIRCABC: 

https://circabc.europa.eu/ui/group/fac511f0-681d-41af-b678-

7d743f529c8f/library/d9bfedcd-976c-4e10-836b-5158b27518f7 

IV.2.8 Annexes 

198 

 
 
 
 
 
 
CHAPTER  3  –  FORMALITIES  AND  INCIDENTS  DURING  MOVEMENT  OF  GOODS  UNDER 
COMMON/UNION TRANSIT OPERATION 

IV.3.1 Introduction 

This  chapter  describes 
movement of goods under the common/Union transit operation. 

the  formalities  and 

incidents  during 

Paragraph IV.3.2 describes the general theory and legislation. 

Paragraph IV.3.3 describes the formalities for dealing with incidents 
during  the  movement  of  goods  under  common/Union  transit 
operation and at the customs office of transit. 

Paragraph IV.3.4 deals with specific situations. 

Paragraph IV.3.5 covers exceptions to the general rules. 

Paragraph IV.3.6 is reserved for specific national rules. 

Paragraph IV.3.7 is reserved for the use by customs administrations. 

Paragraph IV.3.8 contains the annexes to Chapter 3. 

IV.3.2 General theory and legislation 

The legal sources are in : 

•  Articles 43 and 44 Appendix I to the Convention ; 
•  Articles 304 and 305, IA ; 
•  Appendix F1, Annex 9, TDA. 

IV.3.3 Formalities for dealing with incidents and the customs office of transit 

This paragraph provides information on: 

• 

• 

the formalities to be followed for an incident that occurs during 
the  movement  of  goods  under  common/Union  transit  operation 
(paragraph IV.3.3.1); 
the  formalities  at  the  customs  office  of  transit  (paragraph 
IV.3.3.2). 

199 

 
 
 
 
 
 
 
IV.3.3.1 Formalities for dealing with incidents  

The  most  frequent  examples  of  what  might  be  considered  as 
incidents  during  the  movement  of  goods  under  common/Union 
transit operation are: 

• 

• 

the itinerary cannot be followed due to circumstances beyond 
the carrier’s control; 
the custom seals are accidentally broken or tampered with for 
reasons beyond the carrier’s control; 
the transfer of goods from one means of transport to another; 

• 
•  owing to imminent danger, the immediate partial or total 

Article 44, 
Appendix I, 
Convention 

Article 305 IA  

unloading of the means of transport; 

•  an accident that may affect the ability of the holder of the 
procedure or the carrier to comply with their obligations; 
•  any of the elements that constitute a single means of transport 

are changed (for example a wagon is withdrawn). 

In  each  of  those  cases,  the  carrier  must  immediately  inform  the 
nearest  competent  customs  office  in  the  country  in  whose  territory 
the means of transport is located. Following the incident, the carrier 
must also make the necessary entries without delay in Box 56 of the 
TAD  and  present  the  goods  together  with  the  TAD  to  the  customs 
office. The competent authorities of that customs office then decides 
whether  the  transit  operation  may  continue  or  not.  If  the  operation 
can continue, the relevant office will endorse Box G, specifying the 
action taken.  

If  the  seals  have  been  broken  outside  of  the  carrier’s  control,  the 
competent  authority  will  examine  the  goods  and  the  vehicle.  If  it 
decides  to  allow  the  transit  operation  to  continue,  new  seals  are 
affixed  and  the  TAD  is  endorsed  accordingly  by  the  customs 
authority. 

Goods  can  only  be  transferred  from  one  means  of  transport  to 
another  subject  to  the  permission  and  supervision  of  the  competent 
authorities at the place where the transfer is to be made. In that case, 
the carrier must complete Box 55 ‘Transhipment’ of the TAD. This 
may be done by hand using ink and block letters. Where appropriate, 
customs  will  endorse  Box  F  of  the  TAD.  Where  more  than  two 
transhipments have  occurred and  Box F  is  therefore  full,  the carrier 
must enter the information required in Box 56 of the TAD. 

However, if the goods are transferred from a means of transport that 

200 

 
 
 
 
is  not  sealed  despite  the  entries  made  by  the  carrier,  the  goods  and 
the  TAD  do  not  need  to  be  presented  at  the  nearest  customs  office 
and no customs endorsement will be made.  

When one or more of the elements that constitute a single means of 
transport  is  changed,  the  goods  and  the  means  of  transport  do  not 
need  to  be  presented  at  the  nearest  customs  office  and  the 
endorsement of that customs office is not necessary in the following 
cases: 

•  Where one or more carriages or wagons are withdrawn from a 
set  of  coupled  railway  carriages  or  wagons  due  to  technical 
problems.  In  this  case,  the  carrier  may,  after  making  the 
necessary entries in the TAD, continue a transit operation.   
•  Where  only  the  tractor  unit  of  a  road  vehicle  is  changed 
without its trailers or semi-trailers during the journey (without 
the  goods  being  handled  or  transhipped),  the  carrier  must 
enter  the  registration  number  and  nationality  of  the  new 
tractor  unit  in  Box  56  of  the  TAD  and  the  transit  operation 
may continue.    

Where,  in  the  cases  mentioned  above,  the  carrier  is  not  required  to 
present  the  goods  and  the  TAD  at  the  customs  authority  in  whose 
territory the means of transport is located, it does not have to inform 
the authority about such incidents. 

In  all  the  cases  above,  relevant  entries  made  by  the  carrier  and  an 
endorsement made by the customs authorities must be recorded in the 
NCTS  by  the  customs  office  of  transit  (if  any)  or  by  the  customs 
office of destination. 

Any  splitting  of  a  consignment  must  take  place  under  customs 
control  and  the  common/Union  transit  procedure  must  be  ended.  A 
new  transit  declaration  must  be  completed  for  each  part  of  the 
consignment. 

IV.3.3.2 Formalities at the customs office of transit 

This paragraph provides information on: 

• 
• 

the customs office of transit (Paragraph IV.3.3.2.1); 
formalities  at 
IV.3.3.2.2); 

the  customs  office  of 

transit  (Paragraph 

201 

 
 
 
  
 
 
 
• 
• 

change of the office of transit (Paragraph IV.3.3.2.3); 
action in the event of irregularities (Paragraph IV.3.3.2.4). 

IV.3.3.2.1 The customs office of transit 

Article 3(h), 
Appendix I, 
Convention 

Article 1(13) IA 

The customs office of transit is a customs office situated at a point of 
entry or exit into the Contracting Party. The following table describes 
the various possibilities for common and Union transit. 

Common transit 

Union transit 

Point of entry 

- 

into a Contracting Party  

- 

into  the  customs  territory  of  the 
Union  when  the  goods  have 
crossed  the  territory  of  a  third 
country in the course of a transit 
operation. 

Point of exit 

- 

from a Contracting Party 
when the goods leave the 
customs  territory  of  that 
Contracting  Party  in  the 
course 
transit 
operation  via  a  frontier 
between that Contracting 
Party and a third country. 

of 

a 

- 

from the customs territory of the 
Union when the goods leave that 
territory in the course of a transit 
operation  via  a  frontier  between 
a  Member  State  and  a  third 
country  other  than  a  common 
transit country. 

In  accordance  to  the  CTC,  normally,  an  office  of  transit  should  be 
installed  between  IE  and  NI.  As  this  is  not  feasible  according  to  the 
Protocol on Ireland/Northern Ireland (NIP)8, the UK agreed9 to apply 
the  office  of  transit  functions  at  the  external  border  of  the  island  of 
Ireland, at IE and NI ports. No offices of transit  are needed between 
IE and NI.  

To facilitate the movement of Union goods between the different parts 
of  the  customs  territory  of  the  Union  when  they  have  to  cross  the 
territory  of  a  third  country  other  than  a  common  transit  country, 

8   OJ C 384I , 12.11.2019, p. 92 
9   The EU and the UK have therefore concluded a Memorandum of Understanding (MoU) whereby the 
UK will operate the office of transit function at the external border of the Island of Ireland instead of at 
the border between Ireland and Northern Ireland. 

202 

 
 
 
 
                                                 
Member  States  must  undertake  to  establish  as  far  as  possible  (local 
circumstances  permitting)  special  lanes  alongside  their  customs 
offices situated at the external frontier of the Union that are reserved 
for  the  control  of  Union  goods  moving  under  the  cover  of  a  transit 
declaration issued in another Member State. 

The control of such goods will be limited to examination of the proof 
of the customs status of Union goods and  if necessary the ending  of 
the  transport  operation,  provided  the  circumstances  of  that  operation 
do not call for a more detailed examination. 

Where 
the  above-mentioned  control  does  not  produce  any 
irregularities,  the  transport  will  be  allowed  to  proceed  to  its 
destination. 

Examples locating the offices of transit 

Example 1: DE via BE to GB 

Office of departure is situated in DE and the goods leave the EU via a 
ferry port in BE. The office of transit is situated in the port in GB.  

Example 2: DE via FR and GB to NI 

The office of departure is situated in DE and the goods leave the EU 
via a ferry port in FR. The first office of transit is situated in the ferry 
port  of  arrival  in  GB.  The  transit  procedure  continues  in  GB  to  the 
ferry  port  where  the  goods  enter  a  ferry  with  destination  NI.  In  the 
ferry port in GB when leaving GB no formalities are required. When 
entering a port in NI the formalities of the office of transit are applied. 

Example 3: DE via NL, GB and IE to NI 

The office of departure is situated in DE and the goods leave the EU 
via a ferry port in NL. The first office of transit is situated in the ferry 
port  of  arrival  in  GB.  The  transit  procedure  continues  in  GB  to  the 
ferry port where the goods enter a ferry with destination IE. At arrival 
in  IE,  the  formalities  of  the  office  of  transit  are  applied.  The  transit 
procedure  continues in  IE and  the goods pass the border  between  IE 
and  NI  without  any  customs  formalities.  The  goods  are  presented  at 
the office of destination in NI. 

Use of the T1 or T2 procedure for goods moving from the EU to NI? 
- 

If Union goods are not moving via a common transit country from 
the EU to NI no transit procedure is needed (see also example 9). 
If Union goods are transported to NI, the T2 procedure is used. 

- 

203 

 
 
The goods are moving as an intra-EU supply from a MS via GB to 
NI. At the office of destination in NI, the transit procedure will 
end and as the customs status of the Union goods is established at 
arrival by means of the T2 procedure, the customs supervision can 
end and a subsequent customs procedure is not required. 
If non-Union goods are transported to NI, the T1 procedure must 
be used. At the office of destination in NI a subsequent customs 
procedure is required. 

- 

Example 4: NI to GB 

The office of departure is situated in NI and the goods leave NI via a 
ferry port. The office of transit is situated in the port in GB.  

Use of the T1 or T2 procedure for goods moving from NI to GB? 
-  Use  of  the  external  transit  procedure  T1:  for  Non-Union  goods 
(or for export followed by transit procedure when Article 189 DA 
is applicable) 

-  Use  of  the  internal  transit  procedure  T2:  Union  goods  exported 

and followed by a transit procedure 

Example 5: GB to NI 

The office of departure is situated in GB and the goods leave GB via a 
ferry port. The office of transit is situated in the port in NI. 

Use of the T1 or T2 procedure for goods moving from GB to NI? 
-  Use of the internal transit procedure T2: in case of application of 

Article 9 CTC in GB. 

-  Use of the external transit procedure T1: in all other cases. 

Example 6: GB via NI to IE 

The office of departure is situated in GB and the goods leave GB via a 
ferry port. The office of transit is situated in the port in NI. The goods 
pass  the  border  between  NI  and  IE  without  any  further  customs 
formalities. The goods are presented at the office of destination in IE. 

Use of the T1 or T2 procedure for goods moving from GB? 
-  See example 5. 

Example 7: GB via NL to DE 

The office of departure is situated in GB and the goods leave GB via a 
ferry port. The office of transit is situated in the ferry port of arrival in 

204 

 
 
the EU in NL. The transit declaration and the goods are presented at 
the office of destination in DE. 

Example 8: IE, via NI, GB, BE, FR, CH to IT 

The  office  of  departure  is  situated  in  IE.  The  goods  pass  the  border 
between  IE  and  NI  without  any  customs  formalities  and  the  transit 
procedure continues in  NI. The  goods leave NI  via a ferry port. The 
first office of transit is situated in the ferry port of arrival in GB. The 
transit  procedure  continues  in  GB  to  the  ferry  port  where  the  goods 
enter a ferry with destination BE. At arrival in BE, the formalities of 
the  second  office  of  transit  are  applied.  The  transit  procedure 
continues  in  the  EU.  The  third  office  of  transit  is  the  first  customs 
office in CH. The fourth office of transit is the first customs office in 
IT. The transit declaration and the goods are presented at the office of 
destination in IT. 

Example 9: NI via IE to FR (and vice-versa) 

The  goods  depart  from  NI  and  pass  the  border  between  NI  and  IE 
without any customs formalities. The goods leave IE via a ferry port. 
The ferry port of arrival is situated in FR. The goods are presented at 
the customs office in the ferry port of arrival in FR. 

Use  of  the  T1  or  T2  procedure,  or  only  proof  of  Union  status  for 
goods moving between the island of Ireland and the EU? 
- 

In  this  example,  the  Union  goods  are  not  moving  via  a  common 
transit country. Consequently, the T2 procedure cannot be used. If 
required, a proof of Union status is sufficient when the goods are 
presented to customs in the ferry port of arrival. 
If non-Union goods are  transported between the island of Ireland 
and  the  EU,  the  T1  procedure  must  be  used.  At  the  office  of 
destination a subsequent customs procedure is required. 

- 

IV.3.3.2.2 Formalities at the customs office of transit 

Article 43, 
Appendix I, 
Convention 

Article 304 IA 

The  TAD,  including  the  MRN,  and  the  goods  are  presented  to  each 
customs office of transit.  

The  customs  office(s)  of  transit  may  inspect  the  goods  if  necessary. 
Any  inspection  will  be  carried  out  mainly  on  the  basis  of  the 
particulars of a transit operation received from the customs office of 
departure in the form of message IE050.  

205 

 
 
CUSTOMS 

The customs office of transit: 
• 
registers the MRN; 
• 
registers the border passage; and 
• 
sends message IE118 to the customs office of departure. 

Where the goods are subject to an export restriction, the TAD bears one of the 
following:  
• 

in common transit:  
DG0 (‘Export from country subject to restriction’); or 
DG1 (‘Export from country subject to duties’). 
in Union transit:  
DG0 (‘Export from EU subject to restriction’); or 
DG1 (‘Export from EU subject to duties’). 

• 

IV.3.3.2.3 Change of the customs office of transit 

Goods  may  be  transported  via  a  customs  office  of  transit  other  than  the 
declared one in the TAD.  

If the goods and the TAD are presented to a customs office of transit other 
than the declared one and the MRN entered by the actual customs office 
of transit relates to a transit operation for which that customs office does 
not  hold  the  relevant  message  IE050,  the  NCTS  automatically  requests 
from the customs office of departure the message ‘ATR Request’ (IE114) 
to be sent to the actual customs office of transit. 

The NCTS at the customs office of departure automatically responds with 
the  message  ‘ATR  Response’  (IE115).  Once  message  IE115  is  received, 
the  NCTS  is  updated  and  the  transit  operation  record  is  available  in  the 
‘ATR Created’ state, ready for processing by customs. 

The declared customs office(s) of transit not passed will automatically be 
informed  when  the  transit  operation  has  ended  at  the  customs  office  of 
destination. 

If  the  data  of  the  transit  operation  concerned  cannot  be  delivered  for 
different  reasons,  message  IE115  with  ‘ATR  rejection  reason  code’  and 
the  reason  for  rejection  (mandatory  for  code  4)  is  sent  to  the  actual 
customs office of transit, which then takes the appropriate measures. 

206 

 
 
 
 
CUSTOMS 

At the actual customs office of transit: 

the MRN is recorded in the NCTS; 

• 
•  message IE114 is transmitted to the customs office of departure; 
• 

the  NCTS  in  the  customs  office  of  departure  replies  with  message  IE115, 
including the information from message IE050; 
the NCTS at the customs office of transit is updated and the transit operation  
record is available in the ‘ATR Create’ state, ready for processing by customs; 
the  customs  office  of  transit  registers  the  border  passage  and  sends  message 
IE118 to the customs office of departure. 

• 

• 

IV.3.3.2.4 Action in the event of major irregularities 

Where a customs office of transit finds major irregularities relating 
to the transit operation in question, it must end the transit procedure 
and initiate the necessary investigations. 

IV.3.4 Specific situations (pro memoria) 

IV.3.5 Exceptions (pro memoria) 

IV.3.6 Specific national instructions (reserved) 

IV.3.7 Restricted part for customs use only  

IV.3.8 Annexes 

207 

 
 
 
CHAPTER 4 – FORMALITIES AT THE CUSTOMS OFFICE OF DESTINATION 

IV.4.1 Introduction 

Chapter  4  describes  the  formalities  at  the  customs  office  of 
destination. 

Paragraph IV.4.2 describes the general theory and legislation.  

Paragraph  IV.4.3  describes  the  formalities  at  the  customs  office  of 
destination, including the ending and control of the procedure. 

Paragraph IV.4.4 deals with specific situations. 

Paragraph IV.4.5 covers exceptions to the general rules. 

Paragraph IV.4.6 is reserved for specific national rules. 

Paragraph IV.4.7 is reserved for the use by customs administrations. 

Paragraph IV.4.8 contains the annexes to Chapter 4. 

IV.4.2 General theory and legislation 

At the end of the transit operation, the goods together with the TAD 
and information required by the customs  office of destination (e.g. 
receipt issued by the police in the event of an accident, receipt from 
the vehicle breakdown service, CMR etc.) must be presented to that 
customs  office.  This  marks  the  end  of  the  transit  operation.  The 
message  ‘Arrival  advice’  (IE006)  is  sent  by  the  customs  office  of 
destination to the customs office of departure without delay. 

The customs office of destination will check the goods on the basis 
of  information  retrieved  from  the  NCTS,  together  with  the  TAD 
where  relevant,  record  the  results  of  the  inspection  and  send  the 
message  ‘Control  results’  (IE018)  to  the  customs  office  of 
departure.  

If  no  discrepancies  are  found,  the  customs  office  of  departure  will 
discharge the transit operation. 

In the event of discrepancies, further measures will be necessary. 

208 

 
 
 
 
 
The legal sources are in : 

•  Articles 8 and 45-51 Appendix I to the Convention;  
•  Annex B10, Appendix III to the Convention; 
•  Articles 215, 233(1),(2) and (3) UCC ;  
•  Articles 306-312 IA ;  
•  Annex 72-03 IA. 

IV.4.3 Formalities at the customs office of destination 

This paragraph provides information on: 

- 

the presentation of the goods together with the documents at the 
customs office of destination (Paragraph IV.4.3.1); 

-  control of the end of the procedure (Paragraph IV.4.3.2). 

In  this  paragraph,  we  assume  that  no  discrepancies  have  occurred. 
The  steps  to  be  taken  in  the  event  of  discrepancies  are  outlined  in 
Paragraph IV.4.4 of this Chapter. 

Note: The ending of the transit procedure at the customs office of 
destination is not the same as the discharge of the transit procedure. 
It  is  the  customs  office  of  departure,  on  the  basis  of  information 
supplied by the customs office of destination, that decides whether 
the transit procedure can be discharged. 

IV.4.3.1 Presentation of the goods  

Article  8,  Appendix 
I to the Convention 

Article  233(1)  and 
(2) UCC 

The transit procedure will end and the obligations of the holder of 
the  procedure  will  be  met  when  the  goods  placed  under  the 
procedure, the TAD and other required information are available at 
the  customs  office  of  destination  in  accordance  with  the  customs 
legislation.  

In  practice,  the  end  of  the  procedure  means  presentation  of  the 
goods,  the  TAD  and  other  required  information  to  the  customs 
office  of  destination.  Legally  speaking, 
the 
presentation  is  carried  out  in  accordance  with  the  legal  provisions 
based  on  the  type  of  procedure  used,  i.e.  regular  or  simplified10. 
Both  actions  are  the  responsibility  and  the  main  obligation  of  the 

it  means 

that 

10 

In addition to the  general definition of the end of the procedure, there is a number of specific provisions setting out the special conditions under which the 

procedure comes to an end or is regarded as having come to an end within the framework of procedures such as those concerning the authorised consignee and 

the air  sea transit and transit procedure for moving goods by fixed transport installation (for further information, see Part V). 

209 

 
 
 
                                                 
Article 8, 
Appendix I, 
Convention 

Article 233(3) UCC  

holder of the procedure.  

When the procedure ends, the holder of the procedure’s obligations 
under the procedure also end. An event or non-compliance with the 
obligations  after  that  date  involves  other  destinations  and  other 
customs  rules  rather  than  those  relating  to  transit.  However,  this 
does not mean that the responsibility (financial or otherwise) of the 
holder of the procedure cannot not be questioned after the end of the 
procedure,  but  only  insofar  as  it  relates  to  the  previous  transit 
operation. 

In  addition  to  the  holder  of  the  procedure,  other  persons  have 
obligations under the transit procedure. The carrier and any person 
who  receives  the  goods  knowing  that  they  were  placed  under  the 
transit procedure are  also responsible for presentation of the goods 
intact at the customs office of destination within the prescribed time 
limit  and  in  compliance  with  the  measures  taken  by  the  customs 
authorities to ensure their identification. 
The  goods, together with the TAD and other  required  information, 
must be presented at the customs office of destination. This must be 
done  during  the  official  opening  hours  of  the  customs  office  (for 
simplifications, see Part VI). 

The goods must be presented within the time limit set by the 
customs office of departure. Box D of the TAD displays the time 
limit. 
The time limit set by the customs office of departure is binding on 
the competent authorities of the countries whose territory is entered 
during a transit operation. The competent authorities, including the 
customs  office  of  destination,  must  not  alter  it  (for  further  details, 
see Part IV.2.3.6). 
The customs office of destination uses the MRN to retrieve the data 
from the NCTS forwarded by message IE001. 
Message IE006 is sent to the customs office of departure when the 
customs  officer  at  the  destination  has  registered  the  MRN  in  the 
NCTS to inform the customs office of departure that the goods have 
arrived.  The  message  is  transmitted  on  the  day  the  goods  and  the 
TAD are presented at the customs office of destination. 

Where  the  goods  have  been  released  for  transit  in  the  NCTS  at 
departure,  but  the  NCTS  at  destination  is  unavailable  when  the 
goods  arrive,  the  customs  office  of  destination  ends  the  procedure 
on  the  basis  on  the  TAD  and  makes  the  necessary  entries  in  the 
NCTS  when  it  is  available  again  in  order  to  discharge  the  transit 
procedure. 

210 

 
 
 
 
 
 
 
 
IV.4.3.2 Control of the end of the transit procedure 

Article 
47, 
Appendix I to the 
Convention 

Article 188 UCC 

Articles  308-309 
IA 

After presentation of the goods, the TAD and other required information, 
the  customs  office  of  destination  registers  the  arrival  and  enters  the 
following information in the NCTS:  

1.  MRN (the registration number of the transit operation);  
2. 
3. 

the date of arrival; 
in  case  of  incidents  during  the  movement  of  goods  (for 
example:  new  seals,  transhipment),  all  necessary  information 
retrieved from the TAD (if not already recorded by a previous 
customs office). 

The  customs  office  of  destination  decides  whether  the  goods  will  be 
examined or not and retains the TAD. The examination must be carried 
out  using the information  of message  IE001  received from the  customs 
office of departure. 

The  customs  office  of  destination  enters  the  appropriate  control  result 
code into message IE018 and sends it to the customs office of departure. 
The customs office of destination must record the following code for the 
control results: 

1.  Code  ‘A1’  (Satisfactory)  is  to  be  recorded  where  the  customs 
office of destination carried out a physical control of the goods 
(full or partial), and no discrepancies were detected. In addition 
to a physical control of the goods, the following must be checked 
at least: 

•  registration number of the means of transport at departure and 
at  destination  by  comparing  the  data  of  the  declaration  with 
that available at destination;  
the condition of any seals affixed. 

• 

2.  Code ‘A2’ (Considered satisfactory) is to be recorded in the 

following cases: 
•  where  the  customs  office  of  destination  carried  out  a 
documentary  control only  (no physical  control  of  the  goods) 
and no discrepancies were detected, or where it did not carry 
out any control. Checking the conditions of the seals affixed, 
without  physical  control  of  the  goods,  is  also  recorded  with 
code ‘A2’ provided the seals are intact.  

•  where  the  goods  were  delivered  to  an  authorised  consignee 
and the customs office of destination decides not to carry out 

211 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
any control of the goods and/or documents, and the message 
‘Unloading remarks’ (IE044) shows no irregularities.  

It  is  recommended  that  for  code  ‘A2’,  the  customs  office  of 
destination  sends  message  IE018  on  the  same  day  the  goods 
were  presented  at  the  customs  office  of  destination  or  at  the 
latest on the following working day. 

3.  Code  ‘A5’  (Discrepancies)  is  to  be  recorded  in  the  following 

cases: 
(a)  where minor discrepancies were detected, but did not lead 

to a debt. 
Examples: 
• 
• 
• 

• 

• 

the  means  of 

missing, broken or damaged seals; 
goods delivered after the time limit has expired; 
incorrect 
identity/nationality  of 
transport; 
failure  to  make  the  necessary  entries  for  incidents 
that occurred during the movement of goods; 
irregularity in weight without visible tampering with 
the goods (small weight differences by rounding off 
the weight). 

(b)  where  minor 

an 
discrepancies  were 
administrative fine is required on the basis of the national 
regulations.  

detected, 

(c)  where  goods  in  excess  were  found  (the  same  or  another 
type)  as  undeclared  goods  and  where  the  Union  status  of 
those  goods/the  status  of  those  goods  as  the  goods  of  the 
Contracting Party cannot be determined.  
If the goods declared in a transit declaration were delivered 
to the customs office of destination, the fact that goods in 
excess were found does not prevent the customs  office of 
departure  from  discharging  the  procedure  and  writing  off 
the  movement.  The  goods  originally  declared  for  transit 
may then be released. For the goods in excess, the customs 
office of destination will clarify the situation.    

The customs office of destination should provide a detailed 
description  of  the  discrepancies  in  message  IE018.  Any 
information entered in the free text box should be made as 
far  as  possible  in  a  language  understandable  by  the 
customs office of departure. 

4.  Code ‘B1’ (Not satisfactory) means major discrepancies that do 
not  allow  discharge  of  the  transit  procedure.  The  transit 

212 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
operation  is  not  written  off  in  the  NCTS  and  the  holder  of  the 
procedure and guarantor are still liable until the case is resolved. 
The  code  should  therefore  only  be  used  in  duly  justified  cases 
where  goods  are  missing  (in  full  or  in  part)  or  similar  events 
such  as  the  goods  presented  at  destination  differ  significantly 
from the description in the declaration (type and quantity). 

There are two types of code B1: 
(a)  Code  ‘B1’  (Not  satisfactory)  with  the  flag  ‘Waiting  for 
discrepancies  resolution’  is  to  be  recorded  where  a 
shortage  of  goods  or  presentation  of  different  goods  than 
those  declared  was  detected  during  the  physical  or 
documentary  customs  control  and  the  customs  office  of 
destination  suspects  that  it  might  have  been  caused  by  an 
error or negligence at the place of departure.  

The customs office of destination must: 
• 

the  message 

ask the customs office of departure to investigate, in 
particular by examining any documents produced by 
the  procedure/declarant  and  by 
the  holder  of 
comparing them with the data of the declaration; and  
not release the goods from transit. 

• 
The  transit  operation  is  set  to  ‘Waiting  for  discrepancies 
resolution’. The process is suspended at the customs office 
of departure until the irregularities have been clarified. 
Once  the  case  has  been  resolved,  the  customs  office  of 
departure  informs  the  customs  office  of  destination  by 
sending 
resolution  of 
differences’ (IE020) with the code ‘1’.  
The  goods  will  then  be  released  from  transit  and  the 
operation  will  be  finally  discharged,  with  the  customs 
office of departure writing it off in the NCTS. 
If the case is not resolved, the customs office of departure 
informs  the  customs  office  of  destination  by  sending  the 
message  ‘Notification  resolution  of  differences’(IE020) 
with the code ‘0’. After receiving the message or where no 
message was received within 6 calendar days from the day 
message  IE018 with the flag  was sent,  the  customs office 
of  destination  will  start  its  own  investigation  in  order  to 
resolve the case11.    

‘’Notification 

Articles  112  and 
114(1),  Appendix 
I 
the 
to 
Convention 

Articles 79, 87(1) 
and  87(4)  and 
124  (1)(g)  and 
(h) UCC 

Article 103I  DA  

11 If the customs office of departure is in the following countries: BG, CH, CZ, ES, MK and RS, please use 
that code as indicated. In other countries, the procedure is different, and irrespective of the code indicated 
in  message  IE020,  the  operation  is  automatically  written  off  in  the  system.  It  means  that  further 

213 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
 
(b)  Code ‘B1’ (Not satisfactory) without the flag ‘Waiting for 
discrepancies  resolution’  is  to  be  recorded  where  a 
shortage  of  goods  or  presentation  of  different  goods  was 
detected during a physical or documentary customs control 
and the customs office of destination does not suspect that 
it might be caused by an error or negligence at the place of 
departure. 
The  customs  office  of  destination  starts 
investigation in order to resolve the case.   

its  own 

As regards a debt referred to in points 3 (goods in excess), 4(a) and 4(b), 
there are two options: 

• 

• 

a  debt  is  incurred  in  accordance  with  Article  79  of  the 
Code/Article  112(1)(b)  Appendix  I  to  the  Convention 
(non-compliance with a condition governing the placing of 
the  goods  under  the  Union  transit  or  common  transit 
procedures;  removal  of  the  goods  from  the  customs 
supervision) and has to be paid; 
a  debt  was  incurred  but  was  extinguished  in  accordance 
with Article 124(1)(g) and (h) of the Code and Article 103I 
DA/Article 112(2) Appendix I to the Convention.  

Extinguishment of a debt takes place where: 

 

 

the  actual  nature  of 

the  conditions  governing 

the  removal  of  the  goods  from  the  transit  procedure  or 
non-compliance  with 
the 
placing  of  the  goods  under  the  transit  procedure  or  the 
use  of  the  transit  procedure  results  from  the  total 
destruction or irretrievable loss of those goods as a result 
of 
the  goods,  unforeseeable 
circumstances  or  force majeure, or following instruction 
by the customs authority; 
the  failure  that  led  to  incurrence  of  that  debt  has  no 
significant  effect  on  the  correct  operation  of  the  transit 
procedure  and  does  not  constitute  an  attempt  at 
deception, and all formalities necessary to  regularise the 
situation  of  the  goods  have  subsequently  been  carried 
out. 

Article 103 DA specifies that one of the cases where such failure 
occurs  is  where  customs  supervision  has  been  subsequently 

processing is carried out outside the NCTS. For those other countries, it is therefore recommended to use 
the code ‘B1’ with the flag only when the customs office of destination is fully convinced that a shortage 
of  goods  or  presentation  of  different  goods  than  those  declared  have  been  caused  by  an  error  or 
negligence at the place of departure and will need to be dealt with at the customs office of departure. 

214 

 
 
 
 
                                                                                                                                                 
restored  for  goods that are not  covered by  a  transit declaration, 
but were previously in temporary storage or were placed under a 
special procedure together with goods formally placed under that 
transit procedure12.  
For further details, see Part VIII.2.3.2. 

In both cases (debt extinguished or not), the customs office of destination 
will continue its investigation and follows the provisions of Article 87(1) 
of  the  Code/Article  114(1),  Appendix  I  to  the  Convention  in  order  to 
determine  the  customs  authority  competent  for  recovering  the  debt  or 
possibly  for  taking  a  decision  on  extinguishing  the  debt.  For  further 
details, see Parts VIII.2.1, VIII.2.2, VIII.2.3 and VIII.3.2. 

Where the customs office of destination is assumed to be competent for 
recovery, it should request this responsibility to be transferred from the 
customs  office  of  departure  by  sending  message  IE150  (Recovery 
request).  For  further  details,  see  Parts  VIII.3.3.3,  VIII.3.3.4  and 
VIII.3.3.5. 

After  the  debt  has  been  collected,  if  the  customs  office  responsible  for 
recovery  is  not  the  customs  office  of  departure,  it  must  inform  the 
customs  office  of  departure  about  such  recovery  by  sending  message 
IE152 (Recovery Dispatch Notification). 

Where the customs debt is less that EUR 10 000, the debt is deemed to 
have  been  incurred  in  the  Member  State  where  the  finding  was  made, 
meaning that the customs office of destination is responsible for recovery 
(Article 87(4) of the Code)13. However, messages IE150/151 still need to 
be  exchanged  to  allow  the  customs  office  of  destination  to  start  the 
recovery  procedure.  Once  recovery  is  completed,  the  customs  office  of 
destination sends message IE152 to the customs office of departure. For 
further details, see Part VIII.3.3.5. 

In  cases  referred  to  in  points  1,  3  and  4  above,  the  customs  office  of 
destination must send message IE018 at the latest: 

•  on  the  third  day  following  the  day  the  goods  were  presented  at 
the  customs  office  of  destination  or  at  another  place  (in 
exceptional cases, e.g. a series of public holidays, this time limit 
may be extended by up to 6 days); 

•  on the sixth day following the day the goods were received by an 

authorised consignee. 

12 Union transit procedure only. 
13 Union transit procedure only. 

215 

 
 
 
 
 
 
                                                 
IV.4.4 Specific situations 

This  paragraph  provides  information  on  specific  situations  in  the 
transit procedure at the customs office of destination. These specific 
situations are: 

• 
• 
• 

• 
• 

issuing a receipt (Paragraph IV.4.4.1); 
issuing alternative proof (Paragraph IV.4.4.2); 
presentation of the goods and documents outside the appointed 
days and hours and at a place other than the customs office of 
destination (Paragraph IV.4.4.3); 
irregularities (Paragraph IV.4.4.4); 
change of customs office of destination (Paragraph IV.4.4.5). 

IV.4.4.1 Issuing a receipt 

Upon request by the person presenting the goods and the TAD at the 
customs office of destination, the office must issue a receipt (TC11). 
However,  the  receipt  cannot  be  used  as  alternative  proof  of  the 
ending of the procedure. 

The receipt has two important functions. First, it informs the holder 
of  the  procedure  that  the  carrier  delivered  the  goods  and  the 
documents to the customs office of destination. Second, the receipt 
plays  an  important  role  if  an  enquiry  is  initiated  because  the 
customs  office  of  departure  has  not  received  the  message  (IE006). 
In  such  cases,  the  holder  of  the  procedure  is  able  to  provide  the 
customs  office  of  departure  with  the  receipt  indicating  to  which 
customs  office  the  goods  and  documents  were  presented.  This 
makes the enquiry procedure much more efficient. 

The  form  of  the  receipt  must  conform  to  the  specimen  TC11  in 
Appendix III, Annex B10 to the Convention/Annex 72-03 IA. 

The person requesting the receipt must complete it before handing it 
to  a  customs  officer  at  the  customs  office  of  destination  for 
endorsement. 

Article 46 
Appendix I, 
Convention 

Article 306(5) IA  

Annex B10, 
Appendix III, 
Convention 

Annex  72-03 IA  

TRADE 

The person requesting a receipt at the customs office of destination will complete the 

216 

 
 
 
 
 
 
form TC11 in a legible way by entering: 
• 
• 
• 
• 
• 

the place, name and reference number of the customs office of destination; 
the status of the goods as specified in the related TAD (T1, T2, T2F);  
the MRN; 
the place, name and reference number of the customs office of departure; 
the place. 

In addition, the receipt may contain other information relating to the 
goods. The holder of the procedure may for instance want to show 
the  address  where  the  carrier  of  the  goods  will  return  the  receipt 
after endorsement by customs. The customs office of destination is 
not required to return the receipt by post; however, this can be done 
if  necessary.  Normally  the  holder  of  the  procedure  requests  the 
carrier to return the receipt to him. 
The return address may be entered on the back of the receipt.  

CUSTOMS 

The customs office of destination will do the following when a receipt is requested: 
• 
• 
• 
• 

check whether the correct form has been used (TC11); 
check that it is legible; 
check that it has been completed correctly; 
check whether there are any circumstances that prevent the receipt from being 
issued; 
if all is correct, issue the receipt to the person who requested it. 

• 

IV.4.4.2 Issuing alternative proof 

Article 45(4), 
Appendix I, 
Convention 

Article 308(2) IA 

The  holder  of  the  procedure  may  request  customs  to  provide 
alternative proof on the copy of the TAD that the transit procedure 
has ended correctly and no irregularity has been detected. This may 
be done when the goods and the TAD are presented at the customs 
office of destination.  

Note: Part VII, paragraph 3.3.1 contains detailed information on the 
acceptance of alternative proof by the customs office of departure is 
in. 

TRADE 

To  obtain  alternative  proof  as  foreseen  in  Article  45(4)  Appendix  I  to  the 
Convention/Article  308  IA,  a  copy  of  the  TAD  and  LoI  (where  appropriate)  may  be 

217 

 
 
 
 
 
presented to the customs office of destination for endorsement. 

The copy, which can be a photocopy, must be: 
•  marked with the word ‘copy’; 
•  carry the stamp of the customs office of destination, the official’s signature, the 

date and the following text: ‘Alternative proof – 99202’. 

Annex 8.3 contains the endorsement ‘alternative proof’ in all language versions. 

CUSTOMS 

The  TAD  and  LoI  (where  appropriate)  must  be  endorsed  by  the  customs  office  of 
destination.  This  may  include  an  endorsement  applied  by  a  computer  system,  but  it 
must  be  clear  to  the  customs  of  the  country  of  departure  that  the  endorsement  is  an 
original.  

The customs office of destination will endorse the alternative proof if no irregularity is 
found. The stamp, the official’s signature and the date is entered on the TAD. 

The person presenting the alternative proof with the goods and the TAD is deemed to 
be the representative of the holder of the procedure. The customs office of destination 
will hand over the endorsed copy of the TAD to this person. 

IV.4.4.3 Presentation of the goods and the documents outside the appointed days 
and hours and at a place other than the customs office of destination 

Article 45(1), 
Appendix I, 
Convention 

Article 306(1) IA  

at the customs office of destination, and 
during the appointed days and hours of opening. 

Generally speaking, goods, the TAD and required information must 
be presented: 
• 
• 
However, the customs office may, at the request of the holder of the 
procedure  or  other  person  presenting  the  goods,  allow  the 
presentation  to  take  place  outside  the  official  opening  hours  or  at 
any other place. 

IV.4.4.4 Irregularities 

IV.4.4.4.1 Irregularities concerning seals 

Only  goods  that  have  been  sealed  will  be  released  for  the 
common/Union transit procedure. The customs office of destination 
will  check  whether  the  seals  are  still  intact.  If  the  seals  have  been 
tampered  with,  the  customs  office  of  destination  will  indicate  this 
information in message IE018, which it sends to the customs office 

218 

 
 
 
 
of departure. 

CUSTOMS 

The customs office of destination will check the condition of the seals and record the 
results in the NCTS. If the seals are missing, are in poor condition, or if there is 
evidence that they have been tampered with, it is highly recommended that customs 
examine the goods and enter the findings in the NCTS. 

IV.4.4.4.2 Other irregularities 

The  customs  office  of  destination  will  identify  in  the  NCTS  the 
irregularity that it has found in order to inform the customs office of 
departure.  That  office  will  use  the  findings  presented  to  assess  the 
irregularity and determine the appropriate measures to take. 

The  customs  office  of  destination  may  discover  a  difference 
between  the  goods  declared  in  the  NCTS  and  the  goods  actually 
presented  at  that  customs  office.  Each  case  should  be  treated 
individually as an error may have occurred at departure. 

CUSTOMS 

The customs office of destination will: 
• 
• 

register the MRN; and 
indicate any irregularities in the message (IE018). 

IV.4.4.5 Change of the customs office of destination/diversion 

Article 47(2), 
Appendix I to the 
Convention, 

Articles 306(4) and 
307(2) IA 

A transit operation may end at a customs office other than the one 
declared  in  the  transit  declaration.  That  office  will  then  be 
considered to be the customs office of destination. 

As the NCTS will show that the actual customs office of destination 
has  not  received  message  IE001  for  the  MRN  presented,  that 
customs  office  must  send  the  message  ‘Anticipated  arrival  record 
request’ (IE002). 

Where  the  customs  office  of  departure  finds  the  operation  via  the 
MRN,  it  must  send  the  message  ‘Anticipated  arrival  record 
response’  (IE003).  The  customs  office  of  destination  accepts  the 
change of office and sends message IE006 to the customs office of 
departure. 

219 

 
 
 
 
 
 
 
 
 
Where  the  customs  office  of  departure  does  not  find  the  operation 
via the MRN, it must include in message IE003 the reasons (coded 
1  to  4)  why  message  IE001  cannot  be  sent.  The  NCTS  rejects  the 
arrival  and  notifies  the  economic  operator  at  destination  with  the 
message  ‘Anticipated  arrival  record  rejected  notification’  (IE021). 
The reasons for rejection can be: 

1.  the goods and TAD already arrived at another customs 

office of destination; 

2.  the operation was cancelled by the customs office of 

departure; 

3.  the MRN is unknown (either due to technical reasons or due 

to irregularities); or 

4.  other reasons. 

There are three possible situations: 

1.  The new customs office of destination is in the same Contracting 
Party/Member State as the one entered in the transit declaration: 

CUSTOMS 

The customs office of destination will: 
• 
• 

register the MRN; 
request information on the declaration from the customs office of departure on 
the basis of the MRN by sending message IE002; 
send message IE006 to the customs office of departure;  
check the time limit, the state of any seals (if affixed) and the itinerary (if 
indicated); 
decide on the level of control required; 
having obtained a positive result from the check, register the control result in the 
NCTS;  
send message IE018 to the customs office of departure. 

• 
• 

• 
• 

• 

After the customs office of departure has received message IE006, it will inform the 
declared customs office of destination and the declared (but not used) customs 
office(s) of transit that the transit operation has ended by sending the message 
‘Forwarded arrival advice’ (IE024). 

2.  The  new  customs  office  of  destination  is  in  a  different 
Contracting  Party/Member  State  than  the  one  entered  in  the 
transit declaration: 

CUSTOMS 

220 

 
 
 
 
The customs office of destination will: 
• 
• 

register the MRN; 
request information on the declaration from the customs office of departure on the 
basis of the MRN by sending message IE002; 
send message IE006 to the customs office of departure; 

• 
•  check the time limit, the state of any seals (if affixed) and the itinerary (if 

indicated); 

•  decide the level of control required; 
•  having obtained a positive result from the check, register the control result in the 

NCTS; 
send message IE018 to the customs office of departure. 

• 

After the customs office of departure has received message IE006, it will inform the 
declared customs office of destination and the declared (but not used) customs 
office(s) of transit that the transit operation has ended by sending the message 
‘Forwarded arrival advice’ (IE024). 

3.  The  new  customs  office  of  destination  is  in  a  different 
Contracting  Party/Member  State  from  the  one  entered  in  the 
TAD, which bears one of the following:  
- in common transit: 

•  DG0 (‘Export from country subject to restriction’) 
or 
•  DG1 (‘Export from country subject to duties’). 

- in Union transit: 

•  DG0 (‘Export from EU subject to restriction’)  
or 
•  DG1 (‘Export from EU subject to duties’). 

CUSTOMS 

The customs office of destination will: 
• 
• 

register the MRN; 
request information on the declaration from the customs office of departure on 
the basis of the MRN by sending message IE002; 
keep the goods under customs control and decide whether to: 

• 

- 

- 

allow their removal to the Contracting Party/Member State having 
jurisdiction over the customs office of departure; or 
refuse their removal until a specific written authorisation for their release 
has been received from the customs office of departure. 

IV.4.5 Presentation of the goods and TAD after expiry of time limit 

Article 45(2) 
Appendix I to the 

Where the presentation  of  the  goods and  the  TAD has taken place 

221 

 
 
 
 
Convention 

Article 306(3) IA 

after  the  time  limit  set  by  the  customs  office  of  departure  has 
expired, the holder of the procedure or the carrier will be deemed to 
have complied with the time limit if they prove to the satisfaction of 
the customs office of destination that the delay is not attributable to 
them. 
The  following  are  examples  of  proof  of  unforeseen  circumstances 
that  cause  the  time  limit  to  expire,  but  for  which  blame  cannot  be 
attributed to the holder of the procedure or to the carrier: 
• 

receipt issued by the police (for instance due to an accident or 
theft); 
receipt issued by the health service (for instance due to medical 
care); 
receipt from the vehicle breakdown service (for instance due to 
a vehicle repair); 
any proof of delay due to a strike, adverse weather conditions 
or any other unforeseen circumstances. 

• 

• 

• 

However, it is up to the customs office of destination to decide on 
the validity of the proof. 

IV.4.6 Specific national instructions (reserved) 

IV.4.7 Restricted part for customs use only 

IV.4.8 Annexes 

IV.4.8.1 Structured messages and data content for information exchange 

This Annex has been deleted as it is no longer relevant. 

IV.4.8.2 Country codes 

IV.4.8.3 Package codes 

222 

 
 
 
 
CHAPTER 5 – ANDORRA, SAN MARINO AND NON-FISCAL TERRITORIES 

IV.5.1 Introduction 

The  previous  chapters  described  the  standard  transit  procedure. 
Chapter  5  describes  the  specific  transit  arrangements  that  exist 
between:  

• 

• 

• 

the European Union and Andorra (Paragraph IV.5.2);  

the European Union and San Marino (Paragraph IV.5.3); 

the  European  Union  and 
(Paragraph IV.5.4). 

its  special  fiscal 

territories 

Paragraph IV.5.5 covers exceptions. 

Paragraph IV.5.6 is reserved for specific national instructions. 

Paragraph IV.5.7 is reserved for customs use only. 

The Annexes are listed in Paragraph IV.5.8. 

IV.5.2 Andorra 

This paragraph provides information on: 

- background and legislation (IV.5.2.1); 

- formalities (IV.5.2.2);  

IV.5.2.1 Background and legislation 

In  1990, 
the  European  Economic  Community  and  Andorra 
concluded a customs union by signing an agreement in the form of 
an  Exchange  of  Letters14.  The  customs  union  applies  to  trade  in 
goods  falling  within  Chapters  25-97  of  the  Harmonised  System 
(HS). 

14  Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra 

signed on 28 June 1990, O.J. L 374, 31.12.1990, p. 14. 

223 

 
 
 
 
 
                                                 
Decision  No  1/96  of  the  EC-Andorra  Joint  Committee15  extended 
the  Community  transit  procedure  as  laid  down  in  the  Community 
Customs  Code  (CCC)  and  its  implementing  provisions  (IPC)  to 
trade  falling  within  the  scope  of  the  customs  union.  The  decision 
was  subsequently  replaced  by  Decision  No  1/2003  of  the  EC-
Andorra  Joint  Committee16.  On  1 May 2016,  the  Union  transit 
procedure  replaced  the  Community  transit  procedure  as  the  Union 
Customs  Code  and  its  delegated  and  implementing  acts  are 
successors of the CCC and IPC.  

IV.5.2.2 Formalities 

IV.5.2.2.1 Goods falling within Chapters 1-24 HS 

The  export  and import of goods falling within these Chapters  with 
Andorra as destination or origin are treated as third-country exports 
or imports. 

A customs declaration is therefore presented, with the abbreviation 
EX for export and IM for import in Box 1. 

Examples17: 

a) Export of Union goods with destination Andorra 

- agricultural products with an export refund 

Presentation of export declaration EX1 (at the customs office in the 
Member  State  of  export).  The  export  accompanying  document 
(EAD)  must  be  presented  to  the  customs  office  of  exit  from  the 
Union (French or Spanish office). 

- agricultural products without an export refund 

Presentation of export declaration EX1 (at the customs office in the 
Member  State  of  export).  The  EAD  must  be  presented  to  the 

15  Decision No 1/96 of the EC-Andorra Joint Committee of 1 July 1996 concerning certain methods of administrative cooperation 
for implementation of the Agreement in the form of an Exchange of Letters between the EEC and the Principality of Andorra 

and the transit of goods between these two, O.J. L 184, 24.7.1996, p. 39. 

16  Decision  No  1/2003  of  the  EC-Andorra  Joint  Committee  of  3  September  2003  on  the  laws,  regulations  and  administrative 

provisions necessary for the proper functioning of the Customs Union, O.J. L 253, 7.10.2003, p. 3. 

17  The examples are for transport by road. 

224 

 
 
 
 
                                                 
customs office of exit from the Union (French or Spanish office). 

- excise goods for which an electronic administrative document (e–
AD) has been issued that accompanies the goods to the border 

Presentation of export declaration EX1 (at the customs office in the 
Member  State  of  export).  The  EAD  and  the  e-AD  must  be 
presented  to  the  customs  office  of  exit  from  the  Union  (French  or 
Spanish office). 

- agricultural products with export refund and subject to excise duty 
for  which an e-AD  has  been issued that  accompanies  the goods to 
the border  

Presentation of export declaration EX1 (at the customs office in the 
Member State of export). The EAD and the e-AD must be presented 
to  the  customs  office  of  exit  from  the  Union  (French  or  Spanish 
office). 

b)  Import  into  the  Union  customs  territory  of  agricultural  goods 
coming from Andorra 

At  the  customs  office  of  entry  in  the  Union,  the  goods  are  placed 
under  a  customs  procedure  such  as  release  for  free  circulation  or 
external  Union  transit  procedure  (T1)  where  the  customs  office  of 
destination is situated in the Union. 

Note:  Goods  originating  in  Andorra,  as  defined  by  the  customs 
union agreement, are exempt from Union import duties provided the 
goods are imported under cover of a EUR.1 movement certificate or 
an  exporter’s  invoice  declaration  (Title  II  of  the  customs  union 
agreement). 

c)  Transit  through  the  Union  customs  territory  with  destination 
Andorra 

A transit declaration for the external Union transit procedure (T1) is 
presented at the point of entry into the Union (for example Belgium) 
in order to forward third country goods to Andorra. 

d) Transit between two points in the Union via Andorra 

The  Union  transit  procedure  does  not  cover  the  passage  through 
Andorra, for which a separate (Andorran) procedure is required. 

The  Union  transit  procedure  is  considered  to  be  suspended  in  the 
territory  of  Andorra  provided  that  the  passage  through  Andorra  is 

225 

 
 
 
effected under cover of a single transport document. 

Where  there  is  no  single  transport  document  to  cover  the  passage 
through  Andorra, the  Union transit procedure  is  ended at  the  point 
of exit from the Union, before entry into Andorra. 

IV.5.2.2.2 Goods falling within Chapters 25-97 HS 

Decision  No  1/2003  provides  the  basis  for  applying  with  the 
necessary modifications (mutatis mutandis) the Community transit 
procedure  laid  down  in  the  CCC  and  IPC  to  trade  between  the 
Community  and  Andorra  in  goods  falling  within  Chapters  25-97 
HS.  On  1 May 2016,  the  Community  transit  procedure  was 
replaced  by  the  Union  transit  procedure  specified  in  the  Union 
Customs Code and its delegated and implementing acts, which are 
successors of the CCC and IPC.  

Customs  formalities  need  to  be  completed  in  trade  between  the 
Member  States  of  the  Union  and  Andorra  in  a  manner  similar  to 
the situation that existed before the establishment, in 1993, of the 
single  market.  A  customs  declaration  is  therefore  presented,  with 
Box  1  containing  the  abbreviation  EX  for  export  and  IM  for 
import.  

In this context, a distinction is made between the following cases: 

• 

• 

• 

goods  in  free  circulation,  as  defined  by  the  customs  union 
agreement, move under the internal Union transit procedure 
(T2)  or are transported with proof of the customs status of 
Union goods; 

goods not in free circulation move under the external Union  
transit procedure (T1) – see example b) in Paragraph 2.2.1; 

the  specific  case  of  products  referred  to  in  Regulation 
3448/9318 move under  the external Union transit  procedure 
(T1) – see example c). 

The guarantee provided for under the Union transit procedure must 
be  valid  for  both  the  Union  and  Andorra.  In  the  guarantor’s 

18  Council  Regulation  (EEC)  No  3448/93  of  6  December  1993  laying  down  the  trade  arrangements  applicable  to  certain  goods 
resulting  from  the  processing  of  agricultural  products,  OJ  L  318,  20.12.1993  p.  18.  Examples  of  products  concerned  are: 

mannitol, sorbitol, casein, caseinates and other casein derivatives, dextrins and dextrin glues, starches or starch glues, prepared 

glazings and dressings with a basis of amylaceous substances.  

226 

 
 
                                                 
undertakings and  guarantee certificates, the words ‘Principality  of 
Andorra’ must not be deleted. 

Examples: 

a) Dispatch of goods in free circulation (other than those covered 
by Regulation 3448/93) from the Union to Andorra and vice versa 
• 
the dispatch formalities are completed at an office situated in 
a  Member  State/Andorra:  export  declaration  EX1  and  a 
declaration  for  an  internal  Union  transit  procedure  (T2)  are 
issued; or 

• 

the  dispatch  formalities  are  completed  at  the  EU/Andorra 
border: the goods circulate freely to the border, where export  
declaration  EX1  is  issued  provided  proof  of  the  customs 
status of Union goods is presented.  

However,  it  should  be  noted  that  the  border  customs  office  that 
serves as the customs office of exit may refuse to place the goods 
under  the  transit  procedure  if  that  procedure  is  to  end  at  the 
neighbouring border customs office. 

b)  Dispatch  of  goods  not  in  free  circulation  (other  than  those 
covered  by  Regulation  3448/93)  from  the  Union  to  Andorra  and 
vice versa 

Goods  that are not in free circulation  are  transported under  cover 
of an  external Union transit procedure  (T1)  to the customs  office 
of destination in Andorra or the Union. 

c) Specific case of goods referred to in Regulation 3448/93 

The procedures described above apply subject to the following: 

•  Processed  agricultural  Union  goods  dispatched  from  the 
Union to Andorra and benefiting from an export refund 

Export  declaration  EX1  and  a  declaration  for  an  external 
Union transit procedure (T1) are issued. 

•  Processed agricultural products in free circulation in Andorra 

and dispatched to the Union 

These  products  move  under  the  external  Union  transit 
procedure (T1). 

As  the  Union  customs  authorities  are  required  to  charge  the 

227 

 
 
 
 
 
 
variable  component,  the  TAD  of  the  declaration  for  an  external 
transit procedure (T1) is to be endorsed with the following phrase, 
underlined  in  red:  ‘Charge  agricultural  component  only  –  EEC-
Andorra Agreement’. 

Other transit procedures 

The  common  transit  procedure  is  not  applicable  to  trade  with 
Andorra. 

Andorra is not a Contracting Party to the TIR Convention. 

Summary table of selected 
procedures (transit, export, 
import) 

Goods of 01-24 HS 

Goods coming from the EU  

Goods coming from Andorra 

With export refund 

EX1   

Without export refund 

EX1 or T119 

Excise goods 

EX1 + e-AD  

Excise goods with export 
refund  

EX1 + e-AD 

All goods 

IM420 (+ EUR.1) (for release for 
free circulation), or T1  

Goods of 25-97 HS 
(other than the products mentioned in Regulation 3448/93)  

Goods in free circulation 

Goods coming from the EU 

Goods coming from Andorra 

EX1  +  T2  (T2F)  (at  the  internal 
office) 
or 
T2L,  T2LF  or  the  document 
having  equivalent  effect  +  EX1 
(at the border) 

EX1  +  T2  (T2F)  (at  the  internal 
office) 
or 
T2L,  T2LF  or  the  document 
having  equivalent  effect  +  EX1 
(at the border) 

Goods not in free circulation  T1 

T1 (transit) or ‘IM4’ (release for 
free circulation) 

19  Situation of transit of non-Union goods through the customs territory of the Union. 
20  The release for free circulation is carried out by the customs office of entry into the Union. 

228 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Agricultural products mentioned in Regulation 3448/93 

Goods coming from the EU 

Goods coming from Andorra 

With export refund 

EX1 + T1  

In free circulation 

T1 + phrase ‘Charge agricultural 
component  only –  EEC-Andorra 
Agreement’ 

229 

 
 
 
 
 
 
 
 
 
 
IV.5.3 San Marino 

This paragraph provides information on: 

• 
• 

background and legislation (IV.5.3.1); 
formalities (IV.5.3.2). 

IV.5.3.1 Background and legislation 

In 1992, the EC and San Marino concluded an interim agreement on 
a  trade  and  customs  union21.  It  was  replaced  by  the  agreement  on 
cooperation  and  customs  union22,  which  entered  into  force  on 
1 April 2002.  The  customs  union  applies  to  goods  falling  within 
Chapters 1-97 of the Common Customs Tariff (CCT).  

Decision No 4/92 of the EEC-San Marino Cooperation Committee23 
determined the provisions for the movement of  goods  between the 
from 
Community  and  San  Marino.  The  decision  applied 
1 April 1993  and  was  amended  by  Decision  No  1/200224,  which 
took effect on 23 March 2002. 

Decision  No  1/201025  of 
the  EU-San  Marino  Cooperation 
Committee contains the  updated  list of  Italian customs offices that 
may  carry  out  customs  formalities  of  goods  destined  for  San 
Marino. 

IV.5.3.2 Formalities 

Decision  No  4/92,  as  amended,  coordinates  the  methods  of 
administrative  cooperation  between  San  Marino  and  the  EU  in 

21 

Interim agreement on trade and customs union between the European Economic Community and the Republic of San Marino, 

OJ L 359, 9.12.1992, p. 14. 

22  Agreement on cooperation and customs union between the European Economic Community and the Republic of San Marino, OJ 

L 84, 28.3.2002, p. 43. 

23  Decision  No  4/92  of  the  EEC-San  Marino  Co-operation  Committee  of  22  December  1992  concerning  certain  methods  of 
administrative  co-operation  for  implementation  of  the  Interim  Agreement  and  the  procedure  for  forwarding  goods  to  the 

Republic of San Marino, OJ L 42, 19.2.1993, p. 34. 

24  Decision  No  1/2002  amending  Decision  No  4/92  of  the  EEC-San  Marino  Co-operation  Committee  of  22  December  1992 
concerning certain methods of administrative co-operation for implementation of the Interim Agreement and the procedure for 

forwarding goods to the Republic of San Marino, OJ L 99, 16.4.2002, p. 23. 

25  Decision  No  1/2010  of  the  EU-San  Marino  Cooperation  Committee  of  29  March  2010,  establishing  various  implementing 
measures for the Agreement on Cooperation and Customs Union between the European Economic Community and the Republic 

of San Marino, OJ L156, 23.6.2010. p. 13. 

230 

 
 
 
 
                                                 
applying the rules of the Community transit procedure, which was 
replaced on 1 May 2016 by the Union transit procedure (UCC and 
UCC-related acts are successors of the CCC and IPC).  

The following rules apply to the movement of goods falling within 
the  scope  of  the  EU-San  Marino  customs  union  (Chapters  1-97 
CCT with the exception of ‘ECSC products’): 

1. Goods moving from designated Union customs offices in Italy to 
San Marino 

Goods  moving  under  an  external  transit  procedure  (T1)  with 
destination  in  San  Marino  must  be  released  for  free  circulation  at 
one of the designated Union customs offices in Italy26.  

At  a  designated  customs  office,  a  T2-SM  (internal 
transit 
procedure)  is  started,  or  a  T2L-SM27  (customs  status  of  Union 
goods) document is issued to cover their onward movement to San 
Marino.  The  competent  authorities  of  San  Marino  must  either  end 
the T2-SM internal transit procedure in the NCTS or stamp a copy 
of  the  T2L-SM  document  and  return  it  to  the  customs  office  of 
departure in Italy (i.e. one of the designated Union customs offices 
listed in Decision No 1/2010). 

2. Goods moving from the Union 28 to San Marino  

Proof  that  the  goods  are  in  free  circulation  within  the  Union  must 
be submitted to the competent authorities of San Marino. This proof 
may  take  the  form  of  the  TAD  (T2  or  T2F),  the  original  proof  of 
customs  status  of  Union  goods  (T2L  or  T2LF)  or  a  document 
having equivalent effect (in particular the e-AD document referred 
to in Commission Regulation (EC) No 684/2009). 

3. Goods moving from San Marino to the Union (except Italy29) 

Goods  transported  from  San  Marino  to  the  Union  must  be  moved 
either under the internal transit procedure (T2 or T2F) started by the 
competent  authorities  of  San  Marino  (the  customs  office  of 

26  The customs offices are listed in Decision No 1/2010, OJ L 156, 23.6.2010. They are:  Ancona, Bologna, Forlì, Genoa, Gioia 

Tauro, La Spezia, Livorno, Ravenna, Rimini, Rome, Orio Al Serio, Milan, Taranto, Trieste and Venice. 

27  The T2L-SM document is issued in triplicate with an endorsement on each copy with one of the following phrases: Rilasciato in 
tre  essemplari  –  Délivré  en  trois  exemplaires.  The  original  and  a  copy  of  the  T2L-SM  document  are  delivered  to  the  person 

concerned and the second copy is retained at the office of departure. 

28  Exchanges between Italy and San Marino are carried out under a fiscal (VAT) regime. 
29 

Idem. 

231 

 
 
 
                                                 
destination  is  situated  in  the  Union),  with  proof  of  the  customs 
status  of  Union  goods  (T2L  or  T2LF)  or  with  a  document  having 
equivalent  effect.  The  TAD,  the  T2L  or  T2LF,  or  the  document 
having equivalent effect must be presented to the customs office of 
import  in  the  Union  in  order  to  prove  that  the  goods  are  in  free 
circulation in San Marino. 

If the goods that are to be forwarded to the Union were previously 
brought  into  San  Marino  under  the  cover  of  a  T2F,  T2LF  or  a 
document  having  equivalent  effect  (in  particular 
the  e-AD 
in  Commission  Regulation  (EC)  No 
document  referred 
684/2009),  the  San  Marino  authorities  must  include  a  reference  to 
the document that accompanied the goods at the time of their arrival 
in San Marino. 

to 

The  words  ‘Republic  of  San  Marino’  must  not  be  deleted  on 
guarantor’s undertakings and guarantee certificates. 

Note: ‘ECSC products’ are outside the scope of the customs union. 
As  a  result,  they  are  treated  as  goods  not  in  free  circulation  when 
they arrive in the Union. 

4. Other transit procedures 

The  common  transit  procedure  is  not  applicable  to  trade  with  San 
Marino. 

San Marino is not a Contracting Party to the TIR convention. 

IV.5.4 Special fiscal territories 

This paragraph provides information on: 

• 
• 
• 

background and legal basis (IV.5.4.1); 
internal Union transit procedure (IV.5.4.2); 
customs status documents (IV.5.4.3). 

IV.5.4.1 Background and legislation 

Article 1 point 35 
IA  

Directive 
2006/112/EC, 

The special fiscal territories means a part of the customs territory of 
the  Union  where  the  provisions  of  Council  Directive  2006/112/EC 
on  the  common  system  of  value  added  tax  or  Council  Directive 
2008/118/EC  concerning  the  general  arrangements  for  excise  duty 
and repealing Directive 92/12/EEC do not apply. 

232 

 
 
 
 
 
Directive 
2008/118/EC 

The following territories are the special fiscal territories: 

Article 188 DA 

•  The Channel Islands; 
•  The Canary Islands; 
•  The  following  French  Overseas  Departments:  Guadeloupe, 

Martinique, Mayotte, French Guiana and Réunion; 

•  Mount Athos; 
•  The Åland Islands. 

In  order  to  ensure  that  fiscal  charges  (VAT  and  excise  duties)  are 
controlled  and  accounted  for,  Union  goods  moving  to,  from  or 
between  the  non-fiscal  territories  are  subject  to  the  following 
formalities: 

•  Where  Union  goods  are  moved  from  a  special  fiscal 
territory  to  another  part  of  the  customs  territory  of  the 
Union  that  is  not  a  special  fiscal  territory,  and  where  that 
movement  ends  at  a  place  situated  outside  the  Member 
State where  they  entered  that  part  of  the customs territory 
of the Union, those Union goods must be moved under an 
internal Union transit procedure. 

Examples: 
1) The goods entered the Union in France, then were moved 
from  France  to  the  Canary  Islands  and  later  brought  into 
Spain. The goods movement between the Canary Islands and 
Spain  must  be  provided  by  the  internal  Union  transit 
procedure. 
2. For Union goods moved from Åland Islands to Sweden by 
vessel,  the  internal  Union  transit  procedure  (T2F)  does  not 
need to be applied since the goods are moved from a special 
fiscal  territory  directly  to  a  Member  State,  where  they  will 
stay. However, if the same goods are transported further by 
road  to  Denmark,  which  is  another  part  of  the  customs 
territory  of  the  Union,  the  internal  Union  transit  procedure 
(T2F) is applied.  

•  However,  in  other  situations  (e.g.  the  goods  entered  the 
Union  in  France,  where  they  were  released  for  free 
circulation,  were  later  moved  to  the  Canary  Islands  and 
were  finally  brought  again  to  France,  or  the  Union  goods 
from Sweden were moved directly to the Åland Islands) the 
internal  transit  procedure  (T2F)  is  an  option.  The  goods 
may  also  be  moved  on  the  basis  of  proof  of  the  customs 

233 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
status of Union goods. 

IV.5.4.2 Internal Union transit procedure 

Articles  47,  50,  52 
and 53 TDA 

The  internal  Union  transit  procedure  for  movements  covered  by 
Article  188  DA  is  known  as  the  T2F  procedure  and  applies  as 
follows: 

•  Transit declaration: 

Enter code T2F in Box 1 of the transit declaration. 

•  Airline  or  shipping  company  (paper-based  transit  declaration 

for goods carried by air and sea): 

Enter code T2F on the relevant manifest. 

•  Airline 

or 

shipping 

transport 
company 
document/ETD  as  a  transit  declaration  for  using  the  transit 
procedure for goods carried by air and sea): 

(electronic 

Enter code T2F for the Union goods in question. 

IV.5.5 Exceptions (pro memoria) 

IV.5.6 Specific national instructions (reserved) 

IV.5.7 Restricted part for customs use only 

IV.5.8 Annexes (pro memoria) 

234 

 
 
 
PART  V  –  BUSINESS  CONTINUITY  PROCEDURE  FOR  COMMON/UNION 
TRANSIT 

CHAPTER 1 – INTRODUCTION  

The  business  continuity  procedure  described  in  this  part  governs 
situations  where  the  IT  system  of  either  customs  or  the  trader  is 
unavailable.  

The use of a business continuity procedure is subject to a number of 
important general rules: 

•  Transit  operations  in  the  NCTS  and  in  a  business  continuity 
procedure  should  be  regarded  as  clearly  different  procedures. 
This  means  that  all  movements  initiated  and  successfully 
released in the NCTS must also be ended in the NCTS, and all 
movements started under a business continuity procedure must 
be ended in  accordance  with  the provisions  governing the  use 
of that procedure. 

•  Where the decision to revert to a business continuity procedure 
is  taken,  it  is  important  to  ensure  the  cancellation  of  any 
declaration  that  has  been  entered  in  the  NCTS  but  which  has 
not been processed further due to failure of the IT system. 

V.1.1 General theory and legislation 

The legal sources are in: 

•  Article 26, Appendix I to the Convention; 

•  Article 6(3)(b) UCC; 

•  Article 291 IA; 

•  Annex II, Appendix I to the Convention; 

•  Annex 72-04 IA. 

V.1.2 Transit declaration for a business continuity procedure 

The  business  continuity  procedure  is  based  on  paper  documents 
being used as transit declarations.  

235 

 
 
 
 
V.1.3 Stamp for a business continuity procedure  

The  paper-based  transit  declaration  used  for  a  business  continuity 
procedure must be recognisable by all parties involved in the transit 
operation  in  order  to  avoid  problems  at  the  customs  office(s)  of 
transit and at the customs office of destination. 

To  this  end,  the  fact  that  a  business  continuity  procedure  is  being 
used  must  be  indicated  on  the  copies  of  the  paper-based  transit 
declaration with a stamp (dimensions: 26 x 59 mm) in Box A of the 
SAD or in the MRN box on the TAD. The stamp may be pre-printed 
on the SAD or the TAD. 

•  The document must be stamped either by the customs office of 
departure,  where  the  standard  procedure  is  used,  or  by  the 
authorised consignor, where the simplified procedure is used. 
See  Annex  V.1.8.1.  for  the  business  continuity  stamps  in  the 
different languages. 

• 

Please note that both types of stamps are acceptable – the old stamp 
introduced  by  Council  Regulation  (EEC)  No  2913/92  establishing 
the  Community  Customs  Code,  and  the  new  stamp  introduced  by 
the UCC. The old stamps may be used until stocks run out. 

V.1.4 Temporary failure of the NCTS at the customs office of departure  

It is the responsibility of each national administration to set out the 
exact  conditions  under  which  the  competent  authority  reverts  to 
business continuity procedure. These conditions must, however, be 
fixed  in  advance  and  be  communicated/made  available  to  the 
economic operators. 

V.1.5  Temporary  failure  of  the  computerised  system  used  by  the  holder  of  the 

procedure 

The following cases are covered by this paragraph: 

the  computerised  system  of  the  holder  of  the  procedure  is 

• 
unavailable; 
• 
used by the holder of the procedure and the NCTS is unavailable. 

the  electronic  connection  between  the  computerised  system 

Any recourse to business continuity procedure must be approved in 
advance by the customs authorities. In order to obtain this approval, 
the  holder  of  the  procedure,  whether  using  the  standard  or  the 
simplified  procedure,  must  notify  customs  by  fax,  email  or  other 

236 

 
 
 
 
 
means  of  the  reason  for,  and  the  start  time  of,  the  business 
continuity procedure.  

When  the  customs  authorities  are  satisfied  that  the  connection  is 
genuinely  unavailable,  they  will  communicate  to  the  holder  of  the 
procedure their approval to use the business continuity procedure. In 
addition,  they  may  request  proof  or  proceed  to  controls.  However, 
customs authorities will refuse their approval in cases of systematic 
announcements  of  unavailability  by  the  same  holder  of  the 
procedure.  

The  customs  authority  will  monitor  the  use  of  business  continuity 
procedure in order to avoid its misuse. 

If  an  authorised  consignor  makes  more  than  2%  of  his/her  yearly 
declarations  under  business  continuity  procedure  due  to  the  failure 
of the computerised system or the electronic connection between the 
computerised  system  and  the  NCTS,  the  authorisation  will  be 
reviewed  in  order  to  assess  if  the  conditions  for  the  business 
continuity procedure are still met. 

V.1.6 Procedures 

V.1.6.1 Departure – standard procedure 

In  the  standard  procedure,  the  holder  of  the  procedure  must 
complete  a  paper-based  transit  declaration  and  present  it  together 
with the goods at the customs office of departure. 

For further details see V.2 and V.3. 

The transit operation must be ended and discharged on the basis of 
the paper declaration.  

CUSTOMS  
Where  the  decision  to  revert  to  a  business  continuity  procedure  is  taken,  it  is 
important  to  ensure  that  any  declaration  entered  in  the  NCTS  but  not  processed 
further  due  to  system  failure  is  invalidated.  The  trader  is  obliged  to  provide 
information to the competent authorities each time he/she submits a declaration in the 
system but subsequently reverts to a business continuity procedure. 

In such cases, any transit data with an LRN or MRN allocated to the transit operation 
must be withdrawn from the NCTS. 

237 

 
 
 
V.1.6.2 Departure – authorised consignor 

The  customs  authorities’  approval  of  the  decision  to  revert  to  a 
business continuity procedure can be notified by the method agreed 
in advance between the authorised consignor and those authorities.  

The  holder  of  the  procedure  must  complete  a  paper-based  transit 
declaration.  

For further details see VI.3.3.3.2. 

When  the  computerised  system  of  the  authorised  consignor  is 
available  again,  that  person  must  inform  the  customs  authorities, 
and, if relevant, communicate details of the paper documents used.  

V.1.6.3 Destination – standard procedure 

Where  goods  have  been  released  for  transit  in  the  NCTS  at  the 
customs office of departure, but the system at the customs office of 
destination is unavailable upon arrival of goods, the customs office 
of destination must end the procedure on the basis of the TAD and 
makes the necessary entries in the NCTS when it is available again. 
This  enables  the  customs  office  of  departure  to  discharge  the 
procedure. 

Provided that no irregularity has been found, the customs office of 
destination  must  furnish  the  holder  of  the  procedure  or  the  carrier 
with  alternative  proof  that  the  procedure  has  ended.  For  further 
details see V.6.4.2. 

V.1.6.4 Destination – authorised consignee 

If  the  NCTS  at  the  destination  fails,  authorised  consignees  will 
follow the procedures for the authorised consignee as laid down in 
Part VI.  

V.1.7 Specific national instructions (reserved) 

V.1.8 Restricted part for customs use only  

V.1.9 Annexes 

238 

 
 
 
 
 
 
V.1.9.1 Stamp used for business continuity procedure   

A) The stamp used before and after 1 May 2016 (until stocks run out) 

BG: 

CH: 

CS: 

DA: 

DE: 

EE: 

EL: 

EN: 

ES: 

FI: 

NCTS АВАРИЙНА ПРОЦЕДУРА 
НЯМА НАЛИЧНИ ДАННИ В СИСТЕМАТА 
ЗАПОЧНАТА НА __________________ 
(Дата/час) 

NCTS FALLBACK PROCEDURE 
NO DATA AVAILABLE IN THE SYSTEM 
INITIATED ON____________________ 
(Date/hour) 

NCTS HAVARIJNÍ POSTUP 
DATA NEJSOU V SYSTÉMU 
ZAHÁJEN DNE____________________ 
(Datum/hodina) 

NCTS NØDPROCEDURE 
INGEN DATA TILGÆNGELIGE I SYSTEMET 
PÅBEGYNDT DEN_________________ 
(Dato/klokkeslæt) 

NCTS NOTFALLVERFAHREN 
KEINE DATEN IM SYSTEM VERFÜGBAR 
Begonnen am________________________ 
(Datum/Uhrzeit) 
Ticket-Nr: ________________________ 

NCTS ASENDUSTOIMING 
Süsteemi andmed ei ole kättesaadavad 
Algatatud ______________ 
(Kuup/kellaaeg) 

ΕΚΤΑΚΤΗ ΔΙΑΔΙΚΑΣΙΑ NCTS 
ΤΟ ΣΥΣΤΗΜΑ ΔΕΝ ΔΙΑΘΕΤΕΙ ΚΑΝΕΝΑ ΣΤΟΙΧΕΙΟ 
ΑΡΧΙΣΕ ΣΤΙΣ____________________ 
(Ημερομηνία/ώρα) 

NCTS FALLBACK PROCEDURE 
NO DATA AVAILABLE IN THE SYSTEM 
INITIATED ON____________________ 
(Date/hour) 

PROCEDIMIENTO  DE  EMERGENCIA  PARA  CASOS  DE 
FALLO DEL NCTS 
DATOS NO DISPONIBLES EN EL SISTEMA 
INICIADO EL_________________________ 
 (Fecha/hora) 

NCTS-VARAMENETTELY 
JÄRJESTELMÄ EI KÄYTETTÄVISSÄ 
ALOITETTU ____________________ 
(pvm/kellonaika) 

239 

 
FR: 

HU: 

IS: 

IT: 

LV: 

LT: 

MK: 

MT: 

NL: 

NO: 

PL: 

PROCÉDURE DE SECOURS NSTI  
AUCUNE DONNÉE DISPONIBLE DANS LE SYSTÈME  
ENGAGEE LE ____________ ________  
(Date/heure)  

NCTS TARTALÉK ELJÁRÁS 
NINCS ELÉRHETŐ ADAT A RENDSZERBEN 
INDÍTVA _______________ 
(Dátum/óra)  

PROCEDURA DI RISERVA DEL NCTS 
DATI NON DISPONIBILI NEL SISTEMA 
AVVIATA IL____________________ 
(Data/ora) 

DTKS ALTERNATĪVĀ PROCEDŪRA 
 DATI SISTĒMĀ NAV PIEEJAMI 
UZSĀKTS _______________________ 
(Datums/stunda) 

NCTS ATSARGINĖ PROCEDŪRA  
SISTEMOJE DUOMENŲ NĖRA  
PRADĖTA ____________________ 
(data/valanda) 

НКТС РЕЗЕРВНА ПОСТАПКА  
ТРАНЗИТ ВО УНИЈАТА/ЗАЕДНИЧКИ ТРАНЗИТ  
НЕМА ДОСТАПНИ ПОДАТОЦИ ВО СИСТЕМОТ  
ЗАПОЧНАТО НА___________________  
(датум/час) 

PROĊEDURA TA’ RIŻERVA NCTS 
L-EBDA DEJTA DISPONIBBLI FIS-SISTEMA 
MIBDIJA FI _____________________ 
(Data/ħin) 

NOODPROCEDURE NCTS 
GEGEVENS NIET BESCHIKBAAR IN HET SYSTEEM 
BEGONNEN OP___________________ 
(Datum/uur) 

NCTS FALLBACK PROCEDURE 
NO DATA AVAILABLE IN THE SYSTEM 
INITIATED ON____________________ 
(Date/hour) 

PROCEDURA AWARYJNA NCTS  
DANE NIE SĄ DOSTĘPNE W SYSTEMIE 
OTWARTO W DNIU__________________ 
(data/godzina) 

240 

 
 
 
 
 
 
 
 
 
PT: 

RO: 

RS 

SI: 

SK: 

SV: 

PROCEDIMENTO  DE  CONTINGÊNCIA  EM  CASO  DE 
FALHA DO NSIT   
DADOS NÃO DISPONÍVEIS NO SISTEMA 
INICIADO A____________________ 
(Data/hora) 

PROCEDURA DE REZERVĂ NCTS 
NICIO DATĂ DISPONIBILĂ ÎN SISTEM 
INIȚIATĂ LA ____________________ 
(Data/ora) 

NCTS РЕЗЕРВНИ ПОСТУПАК 
ТРАНЗИТ УНИЈЕ/ЗАЈЕДНИЧКИ ТРАНЗИТ 
У СИСТЕМУ НЕМА ДОСТУПНИХ ПОДАТАКА 
ПОКРЕНУТО ДАНА_____________________ 
(датум/час) 

ALTERNATIVNI POSTOPEK NCTS 
PODATKI V SISTEMU NISO NA VOLJO 
ZAČETO DNE____________________ 
(Datum/ura) 

NCTS HAVARIJNÝ STAV  
V SYSTÉME NIE SÚ K DISPOZÍCII ŽIADNE ÚDAJE  
SPUSTENÝ ____________________ 
(241onsi/hodina) 

RESERVRUTIN NÄR NCTS INTE FUNGERAR  
INGA DATA TILLGÄNGLIGA I SYSTEMET 
INLEDD DEN____________________ 
(Datum/klockslag) 

HR  

Stamp 

TR 

NCTS KAĞIT USULÜ 

BİRLİK TRANSİTİ/ORTAK TRANSİT 

SİSTEMDE VERİ BULUNMAMAKTADIR 

. . . . . . . . . . . . . . . . . . .’DE  BAŞLATILMIŞTIR 

 (Tarih/Saat) 

241 

 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
B) The new stamp used after 1 May 2016 

BG: 

CS: 

DA: 

DE: 

EE: 

242 

 
 
 
 
 
 
 
 
 
 
 
 
EL: 

EN: 

ES: 

FI: 

FR: 

HU: 

243 

 
 
 
 
 
 
 
 
 
 
 
 
 
IS: 

IT: 

LV: 

LT: 

MK:  ПОСТАПКА ЗА ОБЕЗБЕДУВАЊЕ НА  

КОНТИНУИТЕТ ВО РАБОТЕЊЕТО  
ТРАНЗИТ НА УНИЈАТА/ЗАЕДНИЧКИ ТРАНЗИТ 
НЕМА ДОСТАПНИ ПОДАТОЦИ ВО СИСТЕМОТ  
ЗАПОЧНАТО НА______________________ 
                         (датум/час) 

MT: 

NL: 

244 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
NO: 

PL: 

PT: 

RO: 

SI: 

SK: 

245 

 
 
 
 
 
 
 
 
 
 
 
 
 
SV: 

HR: 

TR: 

RS:  ОСИГУРАЊЕ КОНТИНУИТЕТА ПОСТУПКА 
ТРАНЗИТ УНИЈЕ/ЗАЈЕДНИЧКИ ТРАНЗИТ 
У СИСТЕМУ НЕМА ДОСТУПНИХ ПОДАТАКА 
ПОКРЕНУТО ДАНА_____________________ 
(датум/час) 

246 

 
 
 
 
 
 
 
 
 
CHAPTER  2  –  GENERAL  INSTRUCTIONS  RELATED  TO  THE  SINGLE  ADMINISTRATIVE 
DOCUMENT AND TRANSIT ACCOMPANYING DOCUMENT 

Article 3 I, (d) and  
(v), Appendix I to 
the Convention 

Articles 5 (12) and 
6(3)(b) UCC  

the 

Part V concerns the business continuity procedure based on the use 
transit 
of 
accompanying  document 
transit 
declarations. It is divided into six chapters. 

(SAD)  or 
the  paper-based 

single  administrative  document 

(TAD)  as 

Chapter 3 deals with the standard transit declaration procedure. 

Chapter 4 deals with formalities at the customs office of departure. 

Chapter 5 deals with incidents during transport. 

Chapter 6 deals with formalities at the customs office of destination. 

Note: 

It is important to note that the expression ‘transit declaration’ has 
two meanings. Firstly, ‘transit declaration’ means the declaration a 
person gives in the prescribed form and manner in order to indicate 
a  wish  to  place  goods  under  the  transit  procedure.  Secondly,  it 
means  the  document  used  as  a  transit  declaration,  i.e.  the  required 
‘copies  of  the  SAD  or  TAD’.  In  the  following  chapters  the 
expression  ‘transit  declaration’  is  used  with  the  first  meaning,  the 
prescribed form being ‘SAD’ or ‘TAD’. 

247 

 
CHAPTER 3 – THE STANDARD TRANSIT DECLARATION 

V.3.1 Introduction 

This chapter describes the business continuity procedure based on the 
use of the SAD or TAD as the paper-based transit declaration. 

Paragraph  V.3.2  gives  the  general  theory  and  legislation  concerning 
standard transit declarations.  

Paragraph  V.3.3  describes  the  standard  transit  declaration  procedure 
from the loading of the goods through to the completion and signing 
of the declaration. 

Paragraph V.3.4  deals with specific situations  concerning the transit 
declaration procedure. 

Paragraph V.3.5 covers exceptions to the general rules. 

Paragraph V.3.6 is reserved for specific national instructions. 

Paragraph V.3.7 is reserved for the use by customs administrations. 

Paragraph V.3.8 contains the Annexes to Chapter 3. 

248 

 
 
 
 
V.3.2 General theory and legislation 

The  paper-based  transit  declaration  is  the  customs  declaration  for 
placing  goods under  the  transit  procedure.  It may  be  lodged in the 
following forms: 

•  a single administrative document (SAD); or 
•  an SAD printed out on plain paper by the computerised 

system of the economic operator; or 

•  a transit accompanying document (TAD) supplemented, if 

necessary, by a list of items (LoI). 
In that case, the TAD does not carry an MRN. 

The legal sources for the transit declaration in the forms of the SAD 
or TAD are as follows: 

•  SAD Convention; 
•  Articles  3  authorisation,  (v)  and  26  of  the  Convention  and 

Appendix I to it;  

•  Appendix III to the Convention:  
  Title II, Articles 5 and 6; 
  Annexes A3, A4, A5 and A6; 
  Annex B1, B4, B5 and B6; 
•  Articles 5(12) and 6(3)(b) UCC; 
•  Appendices  B1-B6, C1, D1, F1 and F2, Annex 9, TDA;  
•  Annex 72-04 Chapters III and IV IA.  

V.3.3 The declaration procedure 

This paragraph gives information about: 

• 

• 
• 

paper-based transit declarations in the form of SADs and SAD-
BIS continuation sheets (Paragraph V.3.3.1); 
loading lists, form and use (Paragraph V.3.3.2); 
paper-based 
transit  declarations 
(Paragraph V.3.3.3); 

the  form  of  TADs 

in 

•  mixed consignments (Paragraph V.3.3.4); 
• 

signing the transit declaration (Paragraph V.3.3.5). 

249 

 
 
 
 
 
 
 
V.3.3.1 Paper-based transit declaration 

V.3.3.1.1 Forms and completion of the paper-based transit declaration on the SAD 

The SAD consists of numbered copies as follows: 

• 

• 

an  8-page  copy  set  consisting  of  consecutively  numbered 
copies (copy 1 to copy 8); or 
a 4-page copy set consisting of consecutively numbered copies 
(copies 1/6, 2/7, 3/8 and 4/5). 

The  SAD  may  be  supplemented,  where  necessary,  by  continuation 
SAD-BIS forms or by loading lists. SAD-BIS forms are numbered 
like the normal copy sets: 
• 
• 

8-page copy set consisting of copies 1 BIS to 8 BIS; 
4-page copy set consisting of copies 1/6 BIS, 2/7 BIS, 3/8 BIS 
and 4/5 BIS.  

For further information on loading lists see V.3.3.1.2. 

For the paper-based transit declaration, three copies of the SAD are 
required – copies 1, 4 and 5. 

• 

• 

• 

copy 1 is retained by the customs office of departure after the 
declaration is registered; 
copy  4  accompanies  the  goods  to  the  customs  office  of 
destination and is retained there; 
copy  5  accompanies  the  goods  to  the  customs  office  of 
destination,  which  returns  it  to  the  country  of  departure  after 
the end of the transit procedure. 

Where  a  4-page  copy  set  is  being  used  for  the  paper-based  transit 
declaration,  two  sets  must  be  used:  copies  1  and  4  of  one  set  and 
copy  5  of the  other set.  In each set, the  numbers of  the  copies  not 
being  used  must  be  indicated  by  striking  out  in  the  margin  the 
number  of  the  copy  not  being  used.  For  example,  on  copy  1/6, 
where the number 6 is crossed out, this means that copy 1 is being 
used. 

Appendix III, Title 
I, Article 5 and 6 
Convention, 

The  SAD  forms  used  as  the  transit  declaration  must  fulfil  the 
following  technical  requirements,  except  where  the  declaration  is 
made by the computerised system of the economic operator. 

Annex II SAD 
Convention 

250 

 
 
 
 
 
 
  
 
Appendices B1-B6 
C1 and D1, Annex 
9, TDA 

Appendix 3, Annex 
II, SAD 
Convention, 

Annex B6, 
Appendix III to the 
Convention 

Appendix C1, 
Annex 9, TDA 

The  general  rule  is  that  paper-based  transit  declarations  are  drawn 
up  on  the  SAD  either  in  written  form  by  hand  (making  sure  that 
they are completed legibly, in ink and in block letters) or printed out 
by  a  computerised  system  of  the  economic  operator.  However,  it 
may  be  permitted  to  print  the  SAD  using  official  or  private  sector 
data  processing  systems,  if  necessary  on  plain  paper,  as  long  as 
certain  conditions  are  met  (for  further  details  see  Appendix  C1, 
Annex 9, TDA/Annex B6, Appendix III to the Convention). 

To complete a paper-based transit declaration, all mandatory boxes 
of  the  copies  of  the  SAD  must  be  completed;  other  boxes  are 
optional.  

Only the first (top) copy of the SAD is required to be completed. As 
the document used must be self-copying, the details will appear on 
the other copies. 

Transit  declarations  must  be  drawn  up  in  one  of  the  official 
languages  of  the  Contracting  Parties  that  is  acceptable  to  the 
competent authorities of the country of departure. 

To avoid delays at the customs office of departure/destination (or at 
the  customs  office  of  transit),  it  is  important  that  the  economic 
operators complete the SAD correctly. 

The customs office of departure is obliged to ensure that the SAD is 
correctly and legibly completed and that a clear imprint of the stamp 
of the customs office of departure is applied to the declaration.  

CUSTOMS 

Boxes on  the  SAD marked with capital  letters B,  C,  D(/J), E(/J),  F,  G and  I are  to be 
completed by the customs authorities. However, the left part of box I can also be used 
for entries made by the authorised consignee. 

Appendix 3, 
Annex II, SAD 
Convention 

Appendix C1, 
Annex 9, TAD 

the 

Erasing  or  overwriting  is  not  permitted.  All  amendments  must  be 
made  by  striking  out 
incorrect  particulars,  and  where 
appropriate, by adding those required, and must be initialled by the 
person  making  them.  Such  amendments  must  be  endorsed  by  the 
customs  authorities.  In  some  cases,  the  customs  authorities  may 
require that a new declaration be presented.  

However,  no  amendments  are  permitted  where  the  competent 

251 

 
 
 
 
 
Article 173 UCC, 

Article 31, 
Appendix I to the 
Convention 

authorities indicate, after receiving the transit declaration, that they 
intend to examine the goods, or have established that the particulars 
are incorrect or have already released the goods for transit. 

The  SAD  may  be  supplemented  where  necessary  by  one  or  more 
continuation sheets known as SAD-BIS forms. 

The SAD-BIS forms can be used in the following circumstances: 

Appendix 3, 
Annex I, SAD 
Convention  

Appendix B3, 
Annex 9, TDA 

• 
or 

• 

where the transit  declaration relates to more than one item; 

where a consignment contains both T1, T2 and T2F goods;  

The SAD-BIS forms are then used (like loading lists) for recording 
the details of the goods of each customs status (T1, T2 or T2F). The 
SAD must also contain a summary of the SAD-BIS forms used for 
the goods of each customs status. 

The SAD-BIS forms are a part of the transit declaration and have to 
fulfil the same technical requirements. 

They  must  be  completed  in  accordance  with  the  instructions  for 
completion of the SAD form.  

Note: it is not permitted to use a combination of the SAD-BIS forms 
and loading lists. 

V.3.3.1.2 Loading lists, form and completion  

Annexes B4 and 
B5, Appendix III 
to the Convention 

Annex 11 TDA 

Chapters III and 
IV, Annex 72-04 
IA 

Loading  lists  may  be  used  as  the  descriptive  part  of  the  SAD  as  a 
transit declaration.  

The  use  of  loading  lists  does  not  affect  obligations  concerning  the 
dispatch/export  procedure  or  any  procedure  in  the  country  of 
destination or concerning the forms used for such formalities. 

Only the front of the forms may be used as a loading list. 

The loading lists must be made out in the same number of copies as 
the transit declaration to which it relates. 

252 

 
 
 
 
 
 
 
 
 
 
 
TRADE 

1.  Each item shown on a loading list has to be preceded by a serial number. 
2.  Each item must be followed, where appropriate, by any references required by 

legislation, in particular references to documents, certificates and authorisations 
presented. 

3.  A horizontal line must be drawn after the last entry and the remaining unused 

spaces struck through so that any subsequent addition is impossible. 

4.  Where loading lists are used for a consignment of two or more types of goods, Box 
31 ‘Packages and description of goods’ on the SAD must not be used to show the 
marks, numbers, number and kind of packages or the description of goods. 
However, in this box reference must be made, as appropriate, to the serial number 
and the code (T1, T2, T2F) of the attached loading lists.  

CUSTOMS 
The customs office of departure must enter the registration number on the loading list. 
This number will be the same as the registration number of the SAD to which it relates. 
The number will be entered either by means of a stamp incorporating the name of the 
customs  office  of  departure  or  by  hand.  If  entered  by  hand,  the  stamp  of  the  customs 
office of departure must accompany the number. The signature of the customs officer is, 
however, optional. 

The  competent  authorities  may  allow  holders  of  the  procedure  to  use 
special  loading  lists,  which  do  not  comply  with  the  above  requirements 
of loading lists. 

Such lists can be used only where: 

• 

• 

• 

they are produced by companies which use electronic data 
processing systems to keep their records; 
they are designed and completed in such a way that they can be 
used without difficulty by the competent authorities; 
they include, for each item, the information required in the 
standard loading lists.  

Where  two  or  more  loading  lists  accompany  a  single  SAD,  each  must 
bear a serial number  allocated by the holder of the procedure. The total 
number of accompanying loading lists are shown in Box 4 ‘loading lists’ 
of the SAD. 

253 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
V.3.3.1.3 Form and completion of the paper-based transit declaration in the form of 
a TAD 

Annex  A3  A4,  A5 
and  A6,  Appendix 
III 
the 
to 
Convention 

Appendix  F1  and 
F2, Annex 9, TDA 

The form of the transit accompanying document (TAD) may be used as 
a paper-based transit declaration, supplemented, if necessary, by the list 
of items (LoI). 

The TAD must be filled in either in written form by hand (making sure 
that  it  is  completed  legibly,  in  ink  and  in  block letters),  or  printed  out 
using a  computerised system of the economic  operator.  All mandatory 
boxes for the transit declaration must be completed in accordance with 
Annex  B6,  Appendix  III  to  the  Convention/Appendix  C1,  Annex  9, 
TDA. 

Where the TAD is used as the paper-based transit declaration, an MRN 
is  not  allocated  to  the  transit  operation.  Instead  the  national  reference 
number for the business continuity procedure is used and inserted in the 
right upper corner of the TAD. 

When  a  transit  operation  covers  more  than  one  item  of  goods,  one  or 
more  list  of  items  must  be  attached  to  the  TAD.  LoIs  must  bear  the 
same reference number of a transit declaration as the one placed on the 
TAD to which it is attached. The LoI must be completed in accordance 
with Annex A5, Appendix III to the Convention/Appendix F2, Annex 9, 
TDA. 

One LoI can contain several items (the boxes are vertically expandable). 
The maximum number of items for one transit declaration is 99. 

V.3.3.1.4 Mixed consignments 

Article 28, 
Appendix I to the 
Convention 

Article 294 IA  
Appendix D1,  

Annex 9, TDA 

Annex B IA 

For consignments comprised of non-Union goods moving under the T1 
transit  procedure  and  Union  goods  moving  under  the  T2/T2F  transit 
procedure  covered  by  a  single  transit  declaration,  the  SAD  will  have 
either  separate  SAD-BIS  forms  (see  V.3.3.2.2)  or  loading  lists  (see 
V.3.3.2.3) attached to it. The SAD provides common information and a 
summary of the SAD-BIS forms or loading lists used for the goods of 
different status. Each SAD-BIS form or loading list contains goods of 
the same customs status. The code ‘T-’ appears in the third subdivision 
of  Box  1  of  the  SAD,  the  code  ‘T1bis’,  ‘T2bis’  or  ‘T2Fbis’,  as 
appropriate,  will  be  entered  in  the  third  subdivision  of  Box  1 
‘Declaration’ of the SAD-BIS form.  

Where  the  TAD  is  used  as  a  paper-based  transit  declaration,  in  the 
right-hand  subdivision  of  Box  1  the  code  ‘T-’  must  be  indicated  and 
for each item in the LoI in Box 1/3 the relevant code (T1, T2 or T2F) 

254 

 
 
 
 
 
 
must be entered. 

Unless  the  consignment  is  mixed,  any  Boxes  31  (for  description  of 
goods)  which  have  not  been  used  must  be  struck  through  to  prevent 
their later use. 

Alternatively, a separate SAD or TAD may be completed (for example: 
a T1 SAD/TAD for non-Union goods and a T2 or T2F SAD/TAD for 
Union goods). 

Note:  it  is  possible  that  Union  goods  not  placed  under  transit  (and 
moving within the Union customs territory) may be transported in the 
same means of transport as goods that are placed under transit. In that 
case,  the  transit  declaration  only  covers  the  goods  placed  under  the 
transit procedure. 

V.3.3.1.5 Signing of the transit declaration 

Annex II, Appendix 
I to the Convention,  

Annex 72-04 IA, 

By  signing  the  transit  declaration,  the  holder  of  the  procedure 
assumes responsibility for the accuracy of the information given in 
the  declaration,  the  authenticity  of  the  documents  presented  and 
compliance with all the obligations relating to the entry of the goods 
under the transit procedure. 

TRADE 

The  holder  of  the  procedure  or  his  representative  must  sign  the  transit  declaration  in 
Box 50 of the SAD or the TAD.  

Annex II, Appendix 
I to the Convention, 

Annexes B6 and 
B9, Appendix III to 
the Convention 

Annex 72-04 IA 

Authorised  consignors  may  be  allowed  not 
transit 
declarations bearing the special stamp. This waiver is subject to the 
condition  that  the  authorised  consignor  has  previously  given  the 
customs authority a written undertaking acknowledging that he/she 
is  the  holder  of  the  procedure  for  all  transit  operations  carried  out 
under transit declarations bearing their special stamp. 

to  sign 

Unsigned  transit  declarations  must  contain  in  the  box  reserved  for 
the  signature  of  the  holder  of  the  procedure  the  phrase:  ‘Signature 
waived – 99207’. 

For more on this procedure, which is considered a simplification of 
the standard transit procedure, see Part VI. 

255 

 
 
 
 
 
V.3.4 Specific situations (pro memoria) 

V.3.4.1  Rules applicable to goods with packages 

For further details see IV.I.5.1.  

V.3.4.2 Goods in passenger-accompanied baggage 

For further details see IV.I.5.2. 

V.3.4.3 Transport of Union goods to, from, or via a common transit country 

For further details are in IV.I.5.3. 

V.3.4.4 Duplicates 

In the event of the theft, loss or destruction of a transit declaration 
or a T2L/T2LF document, the customs office that issued the original 
document may issue a duplicate.  

The  interested  party  requesting  the  duplicate  must  duly  justify  the 
request and declare in writing that he/she will return the original if 
found.  

Authorised  consignors  and  authorised  issuers  may  also  issue  a 
duplicate of transit declarations or T2L/T2LF documents, provided 
that: 

• 
• 

• 

they issued the original document; 
they submitted a duly justified request to the competent 
authority, seeking authorisation to issue a duplicate of the 
original; and 
the competent authority accepted the request.  

Customs  should  assess  the  risk  of  abuse  and,  in  particular, 
investigate recurrent requests.   

The duplicate must bear in bold letters: (i) the word ‘DUPLICATE’; 
(ii) the stamp of the customs office, authorised consignor or of the 
authorised issuer that issued the duplicate; and (iii) the signature of 
the competent person. 

256 

 
 
 
V.3.5 Exceptions (pro memoria) 

V.3.6 Specific national instructions (reserved) 

V.3.7 Restricted part for customs use only 

V.3.8 Annexes 

257 

 
CHAPTER 4 – FORMALITIES AT THE CUSTOMS OFFICE OF DEPARTURE 

V.4.1 Introduction 

Paragraph V.4.2 gives the general theory concerning the formalities 
at  the  customs  office  of  departure,  as  well  as  general  information 
about the legal sources. 

Paragraph  V.4.3  describes  the  procedure  at  the  customs  office  of 
departure.  

Paragraph V.4.4 deals with specific situations.   

Paragraph V.4.5 covers exceptions to the general rules. 

Paragraph V.4.6 is reserved for specific national rules. 

Paragraph V.4.7 is reserved the use by customs administrations. 

Paragraph V.4.8 contains the Annexes to Chapter 4. 

V.4.2 General theory and legislation 

The transit procedure starts at the customs office of departure with 
the  presentation  of  the  paper-based  transit  declaration  (in  the  form 
of an SAD or the TAD), together with the goods. 

The legal sources are as follows: 

• 
• 
• 
• 
• 

Article 26, Appendix I to the Convention; 
Article 6(3)(b) UCC; 
Article 291 IA; 
Annex II, Appendix I to the  Convention; 
Annex 72-04 IA.  

V.4.3 Description of the procedure at the customs office of departure 

This paragraph gives information about: 

• 

• 
• 

• 

presentation  of  the  paper-based  transit  declaration  (Paragraph 
V.4.3.1); 
presentation of a guarantee (Paragraph V.4.3.2); 
acceptance,  registration  and  endorsement  of  the  paper-based 
transit declaration (Paragraph V.4.3.3); 
amendment  of  the  paper-based  transit  declaration  (Paragraph 
V.4.3.4); 

258 

 
 
 
 
• 

• 

• 
• 
• 
• 

invalidation of the paper-based transit declaration (Paragraph 
V.4.3.5); 
verification  of  the  paper-based  transit  declaration  (Paragraph 
V.4.3.6); 
itinerary (Paragraph V.4.3.7); 
time limit (Paragraph V.4.3.8); 
identification measures (Paragraph V.4.3.9); 
release of the goods for transit (Paragraph V.4.3.10). 

V.4.3.1 Presentation of the paper-based transit declaration  

The  paper-based 
transit  declaration  and  all  accompanying 
documents  should  be  presented  together  with  the  goods  at  the 
customs office of departure during the days and hours appointed for 
opening.  However,  at  the  request  of  the  holder  of  the  procedure, 
they may be presented at other times or at other places approved by 
the customs office of departure. 

TRADE 

The following documents must be presented at the customs office of departure: 

•  copies 1, 4 and 5 of the properly completed SAD. Where SAD-BIS forms or 

loading lists are used, these must be attached to the SAD; 

two copies of the TAD, supplemented, if necessary by a list of items; 

• 
•  a guarantee (where required: see Part III); 
•  other necessary documents, if required. 

CUSTOMS 

The customs office of departure will: 

•  check that copies 1, 4 and 5 of the SAD are properly completed and, where the 
SAD-BIS forms or loading lists are used, that they are attached to the SAD; 
•  check that two copies of the TAD are properly completed and, where an LoI is 

used, that it is attached to the TAD; 

•  check the validity and amount of the guarantee; 
•  check other necessary documents.  

V.4.3.2 Presentation of a guarantee 

Article 9, Appendix 
I to the Convention 

To  start  a  transit  procedure  a  guarantee  is  required  (except  where 

259 

 
 
 
 
 
Article 89 (2) UCC 

this is waived by law or by authorisation).  

Further information on guarantees is in Part III. 

CUSTOMS 

The customs office of departure must check that: 

• 

• 
• 
• 

• 
• 

• 

the guarantee details shown in Box 52 of the SAD or the TAD match the 
original guarantee documents presented; 
the amount of the guarantee is sufficient; 
the guarantee is valid in all Contracting Parties involved in the transit operation; 
the guarantee is in the name of the holder of the procedure named in Box 50 of 
the SAD or TAD; 
the guarantee has not expired (TC31 and TC33 certificates are still valid); 
the validity period of one year from the date of issuance has not expired 
(validity of TC32 voucher); 
the signature on the declaration in Box 50 of the SAD or the TAD corresponds 
to the signature on the reverse of the TC31 comprehensive guarantee certificate 
or the TC33 guarantee waiver certificate. 

Note that the original guarantee documents must be presented. 

For  individual  guarantees  in  the  form  of  vouchers,  the  TC32  guarantee  voucher  is 
retained and attached to a copy 1 of the SAD or a first copy of the TAD. 

For an individual guarantee in the form of an undertaking, the undertaking is retained 
and attached to a copy 1 of the SAD or a first copy of the TAD. 

For a comprehensive guarantee or guarantee waiver, the original guarantee certificate 
(TC31 or TC33) is returned to the declarant.  

V.4.3.3 Acceptance and registration of the transit declaration 

Articles 30 and 35, 
Appendix I to the 
Convention 

Articles 171-172 
UCC 

Article 143  DA 

The  customs  office  of  departure  accepts  the  transit  declaration  on 
condition that: 

• 

• 
• 

it contains all the necessary information for the purpose of the 
common/Union transit procedure; 
it is accompanied by all the necessary documents; 
the goods referred to in the declaration to which it refers have 
been  presented to customs during the official opening hours. 
An  apparently  incorrect  (or  incomplete)  SAD  or  TAD  will  not  be 

260 

 
 
 
 
accepted. 

The customs office of departure will register the transit declaration 
by putting a registration number in Box C ‘Office of departure’ of 
the  SAD  or  the  TAD  and  by  inserting  in  Box  D(/J)  ‘Control  by 
office  of  departure’  of  the  SAD  or  the  TAD  the  details  of 
inspections carried out, seals affixed and time limit allowed. It then 
will add its signature and the stamp.  

The registration system of declarations used in a business continuity 
procedure must be different from the NCTS system. 

The  customs  office  of  departure  must  be  competent  to  deal  with 
transit  operations  and  the  type  of  traffic  concerned.  For  a  list  of 
customs offices competent to deal with transit operations see:  

http://ec.europa.eu/taxation_customs/dds/csrdhome_en.htm 

V.4.3.4 Amendment of the transit declaration 

Article 31, 
Appendix I to the 
Convention 

Article 173 UCC 

The  holder  of  the  procedure  may  request  permission  to  amend  the 
transit  declaration  after  customs  have  accepted  it.  The  amendment 
may not render the declaration applicable to goods other than those 
it originally covered. 

Amendments must be made by striking out the incorrect particulars, 
and  where  appropriate,  by  adding  those  required,  and  must  be 
initialled  by  the  declarant.  Amendments  must  be  endorsed  by  the 
customs  authorities.  In  some  cases,  the  customs  authorities  may 
require  the  presentation  of  a  new  declaration.  Erasing  and 
overwriting are not permitted. 

No  amendment  is  permitted  where  the  competent  authorities  have 
indicated  after  receiving  the  transit  declaration  that  they  intend  to 
examine  the  goods,  or  have  established  that  the  particulars  are 
incorrect  or  have  already  released  the  goods  for  transit,  except  in 
cases covered by Article 173(3) UCC.  

If  the  transit  declaration  was  pre-lodged  but  not  accepted  yet,  it 
cannot be amended. 

V.4.3.5 Invalidation of the transit declaration 

Article 32, 
Appendix I, 
Convention 

A  transit  declaration  can  be  invalidated  by  the  customs  office  of 
departure at the declarant’s request only before the goods are released 
for  transit.  The  declarant  will  be  informed  consequently  by  the 

261 

 
 
customs office of departure about the result of his/her request.   

Article 174 UCC 

Article 148 DA 

However,  where  the  customs  office  of  departure  informed  the 
declarant  that  it  intends  to  examine  the  goods,  the  request  for 
invalidation is not accepted before the examination takes place. 

The  transit  declaration  cannot  be  invalidated  after  the  goods  have 
been released for transit except in exceptional cases: 

•  where  Union  goods  have  been  declared  in  error  for  a  customs 
procedure  applicable  to  non-Union  goods,  and  their  customs 
status as Union goods has been proven afterwards by means of a 
T2L, T2LF or a customs goods manifest; 

•  where  the  goods  have  been  erroneously  declared  under  more 

than one customs declaration; 

In  the  case  of  a  business  continuity  procedure  for  transit,  it  is 
important to ensure that, any declaration that has been entered in the 
NCTS  but  not  processed  further  due  to  system  failure,  needs  to  be 
invalidated. 

The  economic  operator  is  obliged  to  provide  information  to  the 
competent  authorities  each  time  a  declaration  is  submitted  to  the 
NCTS  and  there  is  subsequent  recourse  to  the  business  continuity 
procedure. 

In some cases, the customs authorities may require the presentation of 
a new declaration. In this case, the previous declaration is invalidated 
and the new declaration lodged.  

V.4.3.6 Verification of the transit declaration and control of the goods 

Article 35, 
Appendix I to the 
Convention 

Article 188 UCC,  

Articles 238 and 
239  IA 

To check the accuracy of the particulars of a transit declaration, the 
customs office of departure may, after acceptance of the declaration, 
carry out the following inspections on the basis of risk analysis or at 
random: 

• 
• 
• 

examine the declaration and the supporting documents; 
require the declarant to provide other documents; 
examine the goods and take samples for analysis or for detailed 
examination of the goods. 

The  goods  are  examined  in  the  places  designated  by  the  customs 
office of departure and during the hours appointed for that purpose. 
The  holder  of  the  procedure  will  be  informed  about  the  place  and 

262 

 
 
 
 
time.  However,  customs  may,  at  the  request  of  the  holder  of  the 
procedure,  ask  to  carry  out  the  examination  of  the  goods  at  other 
places outside the official opening hours.  

If  the  control  detects  minor  discrepancies,  the  customs  office  of 
departure  notifies  the  holder  of  the  procedure.  To  solve  these 
discrepancies,  the  customs  office  of  departure  will  make  minor 
modifications (in agreement with the holder of the procedure) in the 
declaration so that the goods can be released for transit.  

If  the  control  detects  major  discrepancies,  the  customs  office  of 
departure informs the holder of the procedure that the goods are not 
being released. 

The  following  code on  the control results must be  recorded by  the 
customs  office  of  departure  or  by  an  authorised  consignor  on  the 
SAD or the TAD: 
• 

‘A1’ (Satisfactory): where the goods are released for transit 
after their physical control (full or partial) and no  
discrepancies were detected; 
‘A2’ (Considered satisfactory): where the goods are released 
for transit after documentary control (no physical control) 
detected no discrepancies or where no control was 
conducted; 
‘A3’  (Simplified  procedure):  where  the  goods  are  released 

• 

• 
for transit by an authorised consignor. 

V.4.3.7 Itinerary for movement of goods 

Article 33, 
Appendix I to the 
Convention 

Article 298 IA 

The general rule is that goods entered for the transit procedure must 
be  carried 
the  customs  office  of  destination  along  an 
to 
economically justified route. 

However, where the customs office of departure or the holder of the 
procedure considers it necessary, that customs office will prescribe 
an  itinerary  for  the  movements  of  goods  during  the  transit 
information 
procedure, 
communicated by the holder of the procedure. 

into  account  any 

relevant 

taking 

Where itinerary is prescribed, the customs office of departure must 
enter in Box 44 of the SAD or the TAD at least an indication of the 
Member  States  or  other  Contracting  Parties  (from  the  common 
transit  countries)  through  which  the  transit  procedure  is  to  take 
place. 

263 

 
CUSTOMS 

The  customs  office  of  departure,  taking  into  account  any  relevant  information 
communicated by the holder of the procedure, will specify a prescribed itinerary by: 

•  entering  in  Box  44  of  the  SAD  or  the  TAD  the  words  ‘prescribed  itinerary’ 
followed by the details of the countries to be transited (country codes will suffice). 

Note 1: for the Union, give the country codes of the Member States concerned. 

Note 2: give the country codes of any countries included in the prescribed itinerary. 

Article 44, 
Appendix I to the 
Convention 

Article 305 IA  

Annex 72-04 IA  

The  prescribed  itinerary  may  be  changed  during  the  transit 
operation. In this case, the carrier is obliged to make the necessary 
entries in Box 56 of copies 4 and 5 of the SAD or on a second copy 
of  the  TAD  and  to  present  them  without  undue  delay  after  the 
itinerary has been  changed, together  with the  goods,  to the nearest 
customs  authority  of  the  country  in  whose  territory  the  means  of 
transport is located. The competent authority will consider whether 
the  transit  operation  may  continue,  take  any  steps  that  may  be 
necessary and endorse copies 4 and 5 of the SAD or a second copy 
of the TAD in Box G. 

For  further  details  on  procedures  to  be  followed  in  the  event  of 
incidents during movement see V.5.3.1. 

V.4.3.8 Time limit for the presentation of goods 

Articles 34 and 
45(2), Appendix 1 
Convention 

Articles  297 and 
306(3) IA 

The  customs office of  departure  will set a time  limit within which 
the goods must be presented at the customs office of destination. 

The  time  limit  prescribed  by  that  customs  office  is  binding  on  the 
competent  authorities  of  the  countries  whose  territory  the  goods 
enter during a transit operation. That time limit cannot be changed 
by the countries in question.  

When  the  goods  are  presented  to  the  customs  office  of  destination 
after expiry of the time limit set by the customs office of departure, 
the  holder  of  the  procedure  is  deemed  to  have  complied  with  the 
time  limit  if  he/she  or  the  carrier  proves  to  the  satisfaction  of  the 
customs  office  of  destination  that  the  delay  is  not  attributable  to 
them. 

264 

 
 
 
CUSTOMS 

When setting the time limit, the customs office of departure will take into account: 

• 
• 
• 

• 

the means of transport to be used; 
the itinerary; 
any transport or other legislation which may have impact on setting a time limit 
(for example: social or environmental legislation that affects the mode of 
transport, transport regulations on working hours and mandatory rest periods for 
drivers); 
the information communicated by the holder of the procedure, where 
appropriate. 

When  in  agreement  with  the  time  limit  entered  by  the  holder  of  the  procedure,  the 
customs office of departure will either enter and/or endorse the time limit in Box D(/J) 
of the SAD or the TAD (using the DD-MM-YY system). This is the date by which the 
goods, the transit declaration and any accompanying documents must be presented at 
the customs office of destination. 

V.4.3.9 Means of identification 

This paragraph is subdivided as follows:: 

• 
• 
• 
• 

introduction (Paragraph V.4.3.9.1); 
methods of sealing (Paragraph V.4.3.9.2); 
characteristics of seals (Paragraph V.4.3.9.3); 
use of seals of a special type (Paragraph V.4.3.9.4). 

V.4.3.9.1 Introduction 

Article 11(2) of the 
Convention 

Articles 36-39, 
Appendix I to the 
Convention 

Article 192 UCC  

Article 299 IA  

Article 39, 
Appendix I to the 
Convention, 

Article 302 IA  

Ensuring  the  identification  of  goods  transported  under  the  transit 
procedure  is  very  important.  As  a  general  rule,  identification  of 
these goods is ensured by sealing.  

Any documents used to identify the  goods  must be  attached  to the 
SAD  or  the  TAD  and  stamped  in  such  a  way  as  to  ensure  that 
substitution is not possible. 

However, the customs office of departure can waive the requirement 
for sealing when the description of goods in the declaration or in the 
supplementary  documents  is  sufficiently  precise  to  permit  easy 
identification  of  the  goods  and  states  their  quality,  nature  and 
special  features  (e.g.  by  providing  the  engine  and  chassis  number 

265 

 
 
 
where cars are transported under the transit procedure or providing 
the serial numbers of the goods). This description must be entered in 
Box 31 of the SAD or the TAD. 

As an exemption, no seals are required (unless the customs office of 
departure decides otherwise) where: 
• 

the  goods  are  carried  by  air,  and  either  labels  are  affixed  to 
each  consignment  bearing  the  number  of  the  accompanying 
airway bill, or the consignment constitutes a load unit on which 
the number of the accompanying airway bill is indicated; 
the  goods  are  carried  by  rail,  and  identification  measures  are 
applied by the railway companies. 

• 

CUSTOMS 

The  customs  office  of  departure,  having  affixed  the  seals,  will  enter  opposite  the 
heading  ‘seals affixed’ in Box  D(/J)  of the SAD  or the TAD, the  number  in  figures 
and the identification marks of the affixed seals. 

Where  seals  are  not  required  for  identification,  the  customs  office  of  departure  will 
enter the phrase ‘WAIVER – 99201’ in Box D(/J) of the SAD or the TAD opposite 
the heading ‘seals affixed’. 

Annex V.4.8.1 contains the endorsement ‘waiver’ in all language versions. 

If  goods  not  subject  to  the  transit  procedure  are  carried  together 
with  goods  under  the  transit  procedure  on  the  same  means  of 
transport, the vehicle will not normally be sealed, provided that the 
identification  of  the  goods  is  ensured  by  sealing  the  individual 
packages or by providing a precise description of the goods.  

Note:  the  goods  must  be  clearly  separated  and  labelled  in  order  to 
easily  identify  which  goods  are  being  carried  under  transit  and 
which are not. 

Article 38(5), 
Appendix I, 
to the Convention 

Article 301(5) IA 

If  the  identity  of  the  consignment  cannot  be  ensured  by  sealing  or 
by  the  precise  description  of  the  goods,  the  customs  office  of 
departure  will  refuse  to  allow  the  goods  to  be  placed  under  the 
transit procedure. 

Seals  must  not  be  removed  without  the  approval  of  the  competent 
customs authorities. 

When a vehicle or container has been sealed at the customs office of 
departure  and  carries  goods  to  different  customs  offices  of 
destination  under  cover  of  transit  declarations,  with  successive 

266 

 
 
 
 
unloading  taking  place  at  several  customs  offices  of  destination 
situated  in  different  countries,  the  customs  authorities  at  the 
intermediate  customs  offices  of  destination  where  the  seals  are 
removed for unloading of parts of the load must affix new seals and 
indicate this in Box F of copies 4 and 5 of the SAD or on two copies  
of the TAD. 

In  this  case,  the  customs  authorities  will  endeavour  to  reseal  as 
necessary,  using  a  customs  seal  of  at  least  equivalent  security 
features.   

V.4.3.9.2 Methods of sealing 

Article 11(2) to the 
Convention, 

Article 299 IA 

CUSTOMS 

Where sealing the space containing the goods is used, the means of 
transport must be suitable for sealing. 
There are two methods of sealing: 
• 

the space containing the goods where the means of transport or 
the  container  has  been  recognised  by  the  customs  office  of 
departure as suitable for sealing; 
each individual package in other cases.  

• 
In cases where the space containing the goods is sealed, the means 
of transport must be suitable for sealing. 

The customs office of departure regards the means of transport as suitable for sealing 
where: 

• 

• 

• 

seals can be simply and effectively affixed to the means of transport or the 
container;  
the means of transport or the container contains no concealed spaces where 
goods may be hidden;  
the spaces reserved for the load are readily accessible for inspection by the 
competent authorities. (Article 11 of the Convention/Article 300 IA) 

Note:  The  means  of  transport  or  the  containers  are  regarded  as  suitable  for  sealing 
where they are approved for the carriage of goods under customs seals in accordance 
with  an  international  agreement  to  which  the  Contracting  Parties  acceded  (for 
example the Customs Convention of 14 November 1975 on International Transport of 
Goods Under Cover of TIR carnets).  

267 

 
 
 
V.4.3.9.3 Characteristics of seals 

Article 38, 
Appendix I to the 
Convention 

Article 301 IA 

All  seals  used  as  a  means  of  identification  must  comply  with 
specified characteristics and technical specifications. 

Seals must have the following essential characteristics: 

• 
• 
• 

• 

• 

they remain intact and securely fastened in normal use; 
they are easily checkable and recognisable; 
they are so manufactured that any breakage, attempt to break or 
removal leaves traces visible to the naked eye; 
they are designed for single use, or if intended for multiple use, 
are  so  designed  that  they  can  be  given  a  clear,  individual 
identification mark each time they are re-used; 
they  bear  individual  seal  identifiers  which  are  permanent, 
readily legible and uniquely numbered. 

In  addition,  seals  must  comply  with  the  following  technical 
requirements: 

• 

• 

• 

the  form  and  dimensions  of  the  seals  may  vary  depending  on 
the method of sealing used, but the dimensions must be such as 
to ensure that identification marks are easy to read; 
the  identification  marks  of  seals  must  be  impossible  to  falsify 
and difficult to reproduce; 
the material used must be resistant to accidental breakage  and 
prevent undetectable falsification or re-use. 

The seals are deemed to fulfil the above requirements if they have 
been  certified  by  the  competent  body  in  accordance  with  ISO 
International  Standard  No  17712:2013  ‘Freight  containers  – 
Mechanical Seals’. 

For containerised  transports, seals with high-security features  must 
be used to the widest possible event. 

The customs seal must bear the following indication: 
• 

the  word  ‘Customs’  in  one  of  the  official  languages  of  the 
Union  or  of  the  common  transit  country  or  a  corresponding 
abbreviation; 
a  country  code,  in  the  form  of  the  ISO  alpha-2  country  code, 
identifying the country in which the seal is affixed. 

• 

In  addition,  the  Contracting  Parties  may  agree  to  use  common 
security features and technology. 

268 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Each country must notify the Commission of its customs seal types 
in use. The Commission must make this information available to all 
countries. 

V.4.3.9.4 Use of seals of a special type 

Articles 81-83,  
Appendix I to the 
Convention 

For  the  holder  of  the  procedure  to  use  seals  of  a  special  type 
authorisation by the competent authorities is required. 

Articles 317-318 IA  

Use  of  seals  of  a  special  type  is  a  simplification  subject  to  certain 
conditions (for further details see VI.3.3.). 

Where  these  seals  of  a  special  type  are  used,  the  holder  of  the 
procedure must enter the make, type and number of the seals affixed 
opposite the heading ‘seals affixed’ in Box D(/J) of the SAD or the 
TAD. The seals must be affixed before release of the goods. 

V.4.3.10 Release of goods 

Article 40, 
Appendix I to the 
Convention 

Article 303 IA  

The  goods  will  be  released  and  the  date  of  release  entered  in  Box 
D(/J)  of  the  copies  of  the  SAD  or  TAD  after  completion  of  all 
formalities at the customs office of departure. ‘Completion of all the 
formalities’ means: 

• 

• 
• 
• 
• 
• 
• 
• 

proper completion of the appropriate copies of the SAD or the 
TAD; 
completion of the possible control; 
furnishing of the guarantee, where required (see Part III); 
setting of the time limit; 
setting of a prescribed itinerary, where required; 
acceptance and registration of the declaration; 
verification of the declaration; and 
affixing seals, where required. 

CUSTOMS 

Where the formalities have been completed:  
• 

the customs office of departure will indicate the following control result code in Box 
D(/J) of copy 1 of the SAD or the TAD; 
‘A1’  (Satisfactory):  where  the  goods  are  released  for  transit  after  their  physical 
control (full or partial) and no discrepancies were detected;  
‘A2’  (Considered  satisfactory):  where  the  goods  are  released  for  transit  after 
documentary  control  (no  physical  control)  detected  no  discrepancies  or  without 

• 

• 

269 

 
 
 
 
• 

• 

• 

conducting any control; 
the authorised consignor will indicate the code ‘A3’ (Simplified procedure) in cases 
where the goods are released for transit; 
both the customs office of departure and the authorised consignor must ensure that the 
endorsements  in  Box  D(/J)  are  authenticated  by  the  signature  of  the  customs 
officer/authorised consignor and contain a clear imprint of the stamp and the date; 
both  the  customs  office  of  departure  and  the  authorised  consignor  will  enter  the 
business  continuity  stamp  (dimensions:  26  x  59  mm)  on  the  copies  of  the  transit 
declaration in Box A of the SAD or the TAD. 

Annex V.1.8.1. contains the ‘business continuity stamp’ in all language versions. 

TRADE – Important notice 

Trade  must  inform  customs  that  a  declaration  was  submitted  to  the  NCTS  but  that  a 
business continuity procedure was initiated before the goods were released. 

CUSTOMS – Important notice 

The customs office of departure must invalidate any declaration which has been entered 
in the NCTS but not processed further due to temporary failure of the system. 

Article 40, 
Appendix I to the 
Convention 

Article 303 IA  

Copy 1 of the SAD or a first copy of the TAD  are retained by the 
customs  office  of  departure.  The  goods  placed  under  the  transit 
procedure  are  carried  to  the  customs  office  of  destination  on  the 
basis of copies 4 and 5 of the SAD or a second copy of TAD. 

V.4.4 Specific situations (pro memoria) 

In the particular cases where a huge number of different goods items 
in  small  quantities  (e.g.  ship  supplies,  household  effects  in 
international removals) consigned for the same final consignee have 
to be placed under Union/common transit, it is recommended that a 
generic  goods  description  should  be  sufficient  to  avoid  the 
additional  costs  needed  to  enter  the  particulars  in  a  transit 
declaration. Such an arrangement would be subject to the additional 
condition that a complete description of the goods in detail must be 
the 
available 
consignment. 

for  customs  purposes  and  must  accompany 

In any event, it first has to be verified that all the goods really have 
to be placed under Union/common transit. 

270 

 
 
 
 
V.4.5 Exceptions (pro memoria) 

V.4.6 Specific national instructions (reserved) 

V.4.7 Restricted part for customs use only 

V.4.8 Annexes 

271 

 
 
 
V.4.8.1 Endorsement ‘waiver’ 

BG  Освободено 

CS  Osvobození 

DA  Fritaget 

DE  Befreiung 

EE  Loobumine 

EL  Απαλλαγή 

ES  Dispensa 

FR  Dispense 

HR  Oslobodeno 

IT  Dispensa 

LV  Atbrīvojums  

LT  Leista neplombuoti 

HU  Mentesség 

MK  Изземање 

MT  Tneħħija 

NL  Vrijstelling 

PL  Zwolnienie 

PT  Dispensa 

RO  Dispensă 

RS  Ослобођено 

SI  Opustitev 

SK  Oslobodenie 

FI  Vapautettu 

SV  Befrielse 

EN  Waiver 

IS  Undanþegið 

NO  Fritak 

TR  Vazgeçme 

V.4.8.2 Endorsement ‘satisfactory’ 

Annex deleted as no longer relevant. 

272 

 
CHAPTER  5  –  FORMALITIES  AND  INCIDENTS  DURING  MOVEMENT  OF 
GOODS UNDER COMMON/UNION TRANSIT OPERATION  

V.5.1 Introduction 

This  chapter  describes 
incidents  during 
movement  of  goods  in  transit  under  the  business  continuity 
procedure. 

the  formalities  and 

Paragraph V.5.2 gives the general theory and legislation. 

Paragraph V.5.3 describes the formalities in case of incidents during 
the movement of goods and at the customs office of transit. 

Paragraph V.5.4 deals with specific situations. 

Paragraph V.5.5 covers exceptions to the general rules. 

Paragraph V.5.6 is reserved for specific national rules. 

Paragraph V.5.7 is reserved for the use by customs administrations. 

Paragraph V.5.8 contains the Annexes to Chapter 5. 

V.5.2 General theory and legislation 

The legal sources are in: 

-  Articles 43 and 44 Appendix I to the Convention; 
-  Annex B6 Title II, point II, Appendix III to the Convention; 
-  Articles 304 and 305 IA; 
-  Appendix C1 and F1, Annex 9, TDA. 

V.5.3 Formalities in the case of incidents and at the office of transit 

This paragraph gives information about: 

• 

• 

the formalities to be followed in case of an incident occurring 
during  movement  of  goods  under  a  common/Union  transit 
operation  (Paragraph V.5.3.1); 

the  formalities  at  the  customs  office  of  transit  (Paragraph 
V.5.3.2). 

273 

 
 
 
 
 
V.5.3.1 Formalities in case of incidents during movement of goods  

Article 44, 
Appendix I, of the 
Convention 

Article 305 IA  

• 

• 

• 
• 

The most frequently occurring examples of what might be considered 
as incidents during the movement of goods under common/Union 
transit operation are: 
• 

the itinerary cannot be followed due to circumstances beyond the 
carrier’s control; 
the customs seals are accidentally broken or tampered for 
reasons beyond the carrier’s control; 
transfer of the goods from one means of transport to another; 
the immediate partial or total unloading of the means of transport 
as a consequence of imminent danger; 
an accident which may affect the ability of the holder of the 
procedure or the carrier to comply with his/her obligations; 
any of the individual elements constituting a single means of 
transport is changed (for example a wagon is withdrawn). 
In  each  of  those  cases,  the  carrier  must  immediately  inform  the 
nearest  competent  customs  office  in  the  country  in  whose  territory 
the means of transport is located. After the incident, the carrier must 
also, without delay, make the necessary entries in Box 56 of the SAD 
or  the  TAD  and  present  the  goods,  together  with  the  SAD  or  the 
TAD,  to  that  customs  office.  The  competent  authorities  of  that 
customs  office  will  decide  whether  the  transit  operation  concerned 
may  continue  or  not.  If  the  operation  may  continue,  the  relevant 
office  will  endorse  Box  G  on  the  SAD  or  the  TAD,  specifying  the 
action taken.  

• 

If  the  seals  have  been  broken  outside  of  the  carrier’s  control,  the 
competent  authority will examine the  goods and  the vehicle.  If  it  is 
decided to allow the transit operation to continue, new seals must be 
affixed and the SAD or the TAD endorsed accordingly. 

Transferring of goods from one means of transport to another means 
of  transport  may  only  be  done  if  the  competent  authorities  at  the 
place  where the transfer  is to be made  give  their  permission for  the 
transfer and supervise it. In that case, the carrier must complete Box 
55  ‘Transhipment’  of  the  SAD  or  the  TAD.  This  may  be  done  by 
hand,  in  ink  and  in  block  letters,  but  must  be  done  legibly.  Where 
appropriate,  customs  will  endorse  Box  F  of  the  SAD  or  the  TAD. 
Where  more  than  two  transhipments  have  occurred  and  Box  F  is 
consequently  full,  the  information  required  must  be  entered  by  the 
carrier in Box 56 of the SAD or the TAD. 

However, if the goods are transferred from a means of transport that 
is  not  sealed,  despite  the  entries  made  by  the  carrier,  there  is  no 

274 

 
 
 
 
 
 
 
 
 
 
 
requirement  to  present  the  goods  and  the  SAD  or  the  TAD  at  the 
nearest customs office and no customs endorsement is made. 

When  one  or  more  of  the  elements  constituting  a  single  means  of 
transport  is changed, the goods  and  the means of  transport  may  not 
be  presented  at  the  nearest  customs  office  and  the  endorsement  of 
that customs office is not necessary in the following cases: 

•  where  one  or  more  carriages  or  wagons  are  withdrawn  from  a 
set  of  coupled  railway  carriages  of  wagons  due  to  technical 
problems.  In  this  case,  the  carrier  may,  after  making  the 
necessary  entries  on  the  SAD  or  the  TAD,  continue  the  transit 
operation;   

•  where only the tractor unit of a road vehicle is changed without 
its trailers or semi-trailers during the journey (without the goods 
being  handled  or  transhipped).  In  this  case,  the  registration 
number  and  nationality  of  the  new  tractor  unit  are  entered  in 
Box  56  of  the  SAD  or  the  TAD  by  the  carrier,  and  the  transit 
operation may continue.    

In all cases above, the information concerning the incident, including 
the  information  on  new  seals,  is  indicated  accordingly  by  the 
competent authority, endorsing Box F of the SAD or the TAD. 

Any  splitting  of  a  consignment  must  take  place  under  customs 
control  and  the  transit  procedure  must  be  ended.  A  new  transit 
declaration must be completed for each part of the consignment. 

V.5.3.2 Formalities at the customs office of transit 

This paragraph gives information about: 

• 
• 

• 

• 

the customs office of transit (Paragraph V.5.3.2.1); 
formalities  at  the  customs  office  of  transit  (Paragraph 
V.5.3.2.2); 
a  change  of  the  customs  office  of  transit  (Paragraph 
V.5.3.2.3); 
action in the event of irregularities (Paragraph V.5.3.2.4). 

V.5.3.2.1 The customs office of transit 

Article 3(4), 

The customs office of transit is a customs office situated at a point of 

275 

 
 
 
 
 
 
Appendix I to the 
Convention 

entry or exit. The following table gives the various possibilities for 
common and Union transit. 

Article 1(13) IA 

Common transit 

Union  transit 

Point of entry 

- 

into a Contracting Party  

- 

into  the  customs  territory  of  the 
Union  when  the  goods  have 
crossed  the  territory  of  a  third 
country in the course of a transit 
operation 

Point of exit 

of 

-  from  a  Contracting  Party 
when  the  consignment  is 
customs 
leaving 
the 
territory 
that 
Contracting  Party  in  the 
course 
transit 
operation  via  a  frontier 
between  that  Contracting 
Party and a third country 

of 

a 

- 

that 

territory 

from the customs territory of the 
Union  when  a  consignment  is 
leaving 
the 
course of a transit operation via a 
frontier between a Member State 
and  a  third  country  other  than  a 
common transit  country 

in 

To  facilitate the movement of  Union  goods between different parts 
of  the  Union  customs  territory  in  cases  where  the  goods  have  to 
cross  the  territory  of  a  third  country  other  than  a  common  transit 
country,  Member  States  must  undertake,  when  local  circumstances 
permit,  to  establish  as  far  as  possible  special  lanes  alongside  their 
customs  offices  situated  at  the  external  border  of  the  Union.  These 
special lanes are reserved for checks on Union goods moving under 
the cover of a customs declaration issued in another Member State. 

The  control  of  such  goods  will  be  limited  to  examination  of  the 
proof  of  the  customs  status  of  Union  goods  and,  if  necessary,  the 
ending of the transport operation, provided the circumstances of that 
operation do not call for a more detailed examination. 

In  cases  where  the  above-mentioned  control  does  not  produce  any 
irregularities,  the  goods  will  be  allowed  to  proceed  to  their 
destination. 

V.5.3.2.2 Formalities at the customs office of transit 

Article 43, 

The SAD or the TAD is presented, together with the goods, to each 

276 

 
 
 
 
 
Appendix  I,  of  the 
Convention 

customs  office  of  transit.  The  customs  office(s)  of  transit  may 
inspect the goods where this is considered necessary. 

Article 304 IA 

The carrier must present a transit advice note to each customs office 
of transit, which keeps that note. Instead of the transit advice note, a 
photocopy of copy 4 of the SAD or a photocopy of a second copy of 
the  TAD  may  be  presented  and  retained  by  the  customs  office  of 
transit. 

Annex B8, 
Appendix III, of the 
Convention 

Chapter  V,  Annex 
72-04 IA 

Where  goods  are  carried  via  a  customs  office  other  than  the  one 
declared,  the  actual  customs  office  of  transit  must  inform  the 
customs office of departure.  

The customs office(s) of transit may inspect the goods where this is 
considered necessary. 

The model of a transit advice note (TC10) is in Annex B8, Appendix 
III to the Convention/Chapter V, Annex 72-04 IA. 

CUSTOMS 

The customs office of transit: 

− 

− 

− 

− 

− 

checks the business continuity procedure stamp on the SAD or the TAD; 

checks the stamp of the customs office of departure or, in the case of a simplified 
procedure, the stamp of the authorised consignor on the SAD or on the TAD;  

retains a transit advice note or the equivalent document; 

performs the necessary actions; and 

stamps the SAD or the TAD with the customs office stamp.  

V.5.3.2.3 Action in the event of major irregularities 

Where a customs office of transit finds major irregularities relating 
to the transit operation in question it must end the transit procedure 
and initiate the necessary investigations. 

277 

 
 
 
 
 
 
 
 
 
 
 
V.5.4 Specific situations (pro memoria) 

V.5.5 Exceptions (pro memoria) 

V.5.6 Specific national instructions (reserved) 

V.5.7 Restricted part for customs use only 

V.5.8 Annexes 

278 

 
CHAPTER 6 – FORMALITIES AT THE CUSTOMS OFFICE OF DESTINATION  

V.6.1 Introduction 

Chapter  6  describes  the  formalities  at  the  customs  office  of 
destination. 

Paragraph V.6.2 gives the general theory and legislation.  

Paragraph  V.6.3  describes  the  formalities  at  the  customs  office  of 
destination, including the ending and control of the procedure. 

Paragraph V.6.4 deals with specific situations. 

Paragraph V.6.5 covers exceptions to the general rules. 

Paragraph V.6.6 is reserved for specific national rules. 

Paragraph V.6.7 is reserved for the use by customs administrations. 

Paragraph V.6.8 contains the Annexes to Chapter 6. 

V.6.2 General theory and legislation 

At the end of the transit operation, the goods together with the SAD 
or  the  TAD  and  the  information  required  by  the  customs  office  of 
destination  must  be  presented  to  the  customs  office  of  destination. 
This is the ending of the transit movement.  

The  customs  office of destination checks the goods on the basis  of 
the  information on the SAD or  the  TAD,  records  the  results  of  the 
inspection on the SAD or the TAD and sends the document back to 
the customs office of departure.  

If  no  irregularities  have  taken  place,  the  transit  procedure  is 
discharged by the customs office of departure after having received 
the control result on paper. 

In the event of an irregularity, further measures will be necessary. 

The legal sources are in: 

•  Articles 8, 45-46, 48 and 51 Appendix I to the Convention; 
•  Annex II, Appendix I to the Convention ; 
•  Annex B10, Appendix III to the Convention ; 
•  Articles 215, 233(1),(2) and (3) UCC;  
•  Articles 306, 308, 310 and 312 IA;  

279 

 
 
 
•  Annexes 72-03 and 72-04 IA.  

V.6.3 The formalities at the customs office of destination 

This paragraph gives information about: 

• 

• 

the  presentation  of  the  goods  together  with  the  documents  at 
the customs office of destination  (Paragraph V.6.3.1); 
the control of the end of the procedure (Paragraph V.6.3.2). 

In this paragraph it is assumed that no irregularities have occurred. 
The steps to be taken in the event of an irregularity are outlined in 
paragraph V.6.4.4. 

Note:  the  ending  of  the  transit  procedure  at  the  customs  office  of 
destination is not the same as the discharge of the transit procedure. 
It  is  the  customs  office  of  departure,  on  the  basis  of  information 
supplied  by  the  customs  office  of  destination,  which  decides 
whether the transit procedure can be discharged.  

V.6.3.1 Presentation of the goods together with the documents 

The transit procedure ends, and the obligations of the holder of the 
procedure  are  deemed  to  have  been  met  when  the  goods  placed 
under  the  procedure,  and  the  SAD  or  the  TAD  and  other  required 
documents,  are  produced  at  the  customs  office  of  destination,  in 
accordance with the provisions governing the procedure. 

In practice, the end of  the procedure means the  presentation  of the 
goods,  the  SAD  or  TAD  and  other  required  documents  at  the 
customs  office  of  destination.  Legally  speaking,  the  end  of  the 
procedure  means  that  such  presentation  has  been  carried  out  in 
accordance  with  the  legal  provisions  governing  the  type  of 
procedure  used,  i.e.  standard  or  simplified30.  Both  actions  are  the 
responsibility  and  the  main  obligation  of  the  holder  of  the 
procedure.  

When the procedure ends, the resulting obligations of the holder of 
the  procedure  also  end.  An  event  or  non-respect  of  obligations 

30 

In addition to the general definition of the end of the procedure, there is a series of specific provisions setting out the special 

conditions under which the procedure comes to an end or is regarded as having come to an end within procedures such as those 

concerning the authorised consignee, transit carried by air, by sea and by fixed transport installation (see Part VI). 

280 

 
 
 
 
 
                                                 
subsequent  to  that  date  involves  other  destinations  and  other 
customs  rules  rather  than  those  relating  to  transit.  That  does  not 
mean,  however,  that  the  responsibility  (financial  or  otherwise)  of 
the  holder  of  the  procedure  could  not  be  questioned  subsequent  to 
the  end  of  the  procedure,  but  only  insofar  as  it  relates  to  the 
previous transit operation. 

In  addition  to  the  holder  of  the  procedure,  other  persons  have 
obligations under the transit procedure. The carrier and any person 
who  receives  the  goods  knowing  that  they  were  placed  under  the 
transit procedure are also responsible for presenting the goods intact 
at the customs office of destination within the prescribed time limit 
and  in  compliance  with  the  measures  taken  by  the  customs 
authorities to ensure their identification.  

The  goods,  together  with  the  SAD  or  the  TAD  and  required 
documents,  must  be  presented  at  the  customs  office  of  destination 
during the days and hours that the office of destination is open. For 
simplifications, see Part VI. 

Presentation  must  take  place  within  the  time  limit  set  by  the 
customs office of departure. The time limit is shown in Box D of the 
SAD or the TAD. 

The time limit set by the customs office of departure is binding on 
the competent authorities of the countries whose territory is entered 
during  a  transit  procedure.  The  competent  authorities,  including 
customs  office  of  destination,  must  not  alter  it.  For  further  details 
see Part IV.2.3.7. 

V.6.3.2 Control of the end of the procedure 

Annex  II (13) and 
(15),  Appendix  I 
to the Convention 

Article 188 UCC 

Annex  72-04(13) 
and (15), IA  

After the presentation of the goods, the SAD or the TAD and required 
documents,  the  customs  office  of  destination  performs  the  following 
actions:  
• 

register  the  copies  of  the  transit  declaration  and    record  on 
them the date of arrival;  
check the business continuity procedure stamp on the SAD or 

• 
the TAD; 
• 

check  the  stamp  of  the  customs  office  of  departure  or,  in  a 
simplified procedure, the stamp of the authorised consignor on 
the SAD or the TAD; 
perform the verification, if necessary; 
stamp the SAD or the TAD with the customs office stamp. 

• 
• 

281 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  customs  office  of  destination  determines  whether  the  goods  will 
be examined or not. The goods are examined using the information on 
the SAD or the TAD presented to the customs office of destination. 

The customs office of destination retains copy 4 of the SAD or the first 
copy of the TAD. 

The customs office of destination enters the appropriate control result 
code  in  Box  I  on  the  SAD  or  the  TAD  before  sending  copy  5  of  the 
SAD or a second copy of the TAD to the customs office of departure. 
1.  Code  ‘A1’  (Satisfactory)  is  to  be  indicated  where  the  customs 
office  of  destination  carried  out  a  physical  control  of  the  goods 
(full or partial) and no discrepancies were detected. In addition to 
a physical control of the goods, the following must be checked at 
least: 

• 

• 

the  registration  number  of  the  means  of  transport  at 
departure  and  at  destination  by  comparing  entries  in  a 
declaration and those available at destination;  
the condition of any seals affixed. 

2.  Code  ‘A2’  (Considered  satisfactory)  is  to  be  indicated  in  the 

following cases: 

• 

• 

where  the  customs  office  of  destination  carried  out  a 
documentary control without physical control of the goods 
and  no  discrepancies  were  detected  or  where  it  did  not 
carry out any control;  
where the goods were delivered to an authorised consignee 
and the customs office of destination  decides  not to carry 
out  any  control  of  the  goods  and/or  documents,  and 
information received from the authorised consignee shows 
no discrepancies. 

The  checking  of  the  conditions  of  the  seals  affixed,  without 
physical  control  of  the  goods,  is  also  recorded  as  code  ‘A2’, 
provided the seals are intact. 

3.  Code  ‘A5’  (Discrepancies)  is  to  be  indicated  in  the  following 

cases: 

(a)  where  minor  discrepancies  were  detected,  but  they  did  not 

lead to a debt; 
examples: 
• 
• 
• 
• 

missing, broken or damaged seals; 
goods delivered after expiry of the time limit; 
incorrect identity/nationality of means of transport; 
failure to make the necessary entries in case of incidents 

282 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
• 

during the movement of goods; 
irregularity  in  weight  without  visible  tampering  of  the 
goods (small weight or  differences by  rounding off the 
weight); 

(b)  where in cases of minor  discrepancies  an  administrative fine 

was required under the national regulations;  
where goods in excess were found (the same or another type) 
as  undeclared  goods  and  where  the  Union  status  of  those 
goods/the  status  of  those  goods  as  the  goods  of  the 
Contracting Party cannot be determined. 

Because the  goods declared in  a transit declaration were delivered 
to  the  customs  office  of  destination,  the  fact  that  goods  in  excess 
were found  does not  prevent  the customs  office  of  departure  from 
discharging the procedure. The goods originally declared for transit 
may then be released. For the goods in excess, the customs office of 
destination clarifies the situation. 

4.  Code  ‘B1’  (Not  satisfactory)  means  that  there  are  major 
discrepancies that do not allow discharge of the transit procedure. 
The liability of the holder of the procedure and guarantor remains 
in place until the case is resolved. Therefore, code B1 must only 
be  used  in  duly  justified  cases,  where  goods  are  missing  (all  or 
partly) or similar events such as the goods presented at destination 
differ in a significant way from the description in the declaration 
(as regards the type and quantity). 
that  a 
the  customs  office  of  destination  suspects 
Where 
discrepancy  in  the  quantity  of  the  goods  or  presentation  of 
different goods than declared might have been caused by an error 
or negligence at the place of departure, it should immediately and 
before sending copy 5 of the SAD or  a second  copy of the TAD 
contact the customs office of departure (by email or phone, or via 
the  national  transit  coordinator  or  national  helpdesk)  in  order  to 
resolve the case. Once the case is resolved, the customs office of 
destination,  instead  of  code  ‘B1’,  enters  code  ‘A1’  on  copy  5  of 
the SAD or a second copy of the TAD and sends it to the customs 
office of departure. 
However,  where  the  case  is  not  resolved  or  where  the  customs 
office  of  destination  does  not  conclude  that  a  discrepancy  in  the 
quantity of the goods or presentation of different goods might be 
caused by an error or negligence at the place of departure, it enters 
code ‘B1’ on copy 5 of the SAD or a second copy of the TAD and 
sends it to the customs office of departure. 
The customs office of destination must start its own investigation 

283 

Articles  112  and 
114(1),  Appendix 
I 
the 
to 
Convention 

Articles  79,  87(1 
and  (4))  and  124 
(1)(g)  and 
(h) 
UCC 

Article 103I  DA 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
in order to resolve the case.   

As regards a debt referred to in points 3 (goods in excess) and 4, two 
options exist: 
• 

a  debt  is  incurred,  in  accordance  with  Article  79  of  the 
Code/Article  112(1)(b)  Appendix  I  to  the  Convention  (e.g. 
non-compliance with  a  condition governing the  placing of  the 
goods  under  the  Union  transit  or  common  transit  procedures; 
removal of the goods from the customs supervision) and has to 
be paid; 
a debt had  been  incurred but  was extinguished,  in  accordance 
with  Article  124(1)(g)  and  (h)  of  the  Code  and  Article  103I 
DA/ Article112(2) Appendix I to the Convention. 
Extinguishment of a debt takes place where: 

• 

 the removal of the goods from the transit procedure, or 
non-compliance with the conditions governing the placing 
of the goods under the transit procedure or governing the 
use  of  the  transit  procedure,  results  from  the  total 
destruction or irretrievable loss of those goods as a result 
of  the  actual  nature  of  the  goods  or  unforeseeable 
circumstances  or  force  majeure,  or  as  a  consequence  of 
instruction by the customs authority; 
 the failure which led to  the debt being incurred  has no 
significant  effect  on  the  correct  operation  of  the  transit 
procedure and did not  constitute an attempt  at deception, 
and all formalities necessary to regularise the situation of 
the goods are subsequently carried out. 

Article  103I  DA  specifies  that  one  of  the  cases  where  that 
failure  occurs  is  that  the  customs  supervision  has  been 
subsequently  restored  for  goods  which  are  not  covered  by  a 
transit  declaration,  but  which  were  previously  in  temporary 
storage or were placed under a special procedure together with 
goods formally placed under that transit procedure31.   
For further details see VIII.2.3.2. 

In  both  cases  (debt  extinguished  or  not),  the  customs  office  of 
destination continues its investigation and follows Article 87(1) of the 
Code/Article  114(1),  Appendix  I  to  the  Convention  in  order  to 
determine  the  customs  authority  with  the  competence  to  recover  the 
debt or potentially decide to extinguish the debt. For further details see 
VIII.2.1, VIII.2.2, VIII.2.3 and VIII.3.2. 

31 Union transit procedure only. 

284 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Where the customs office of destination deems that it is competent to 
carry out the recovery, it requests from the customs office of departure 
the  transfer  of  competency  by  sending  the  document  ‘TC24  – 
Determination  of  the  authority  responsible  for  recovery’.  For  further 
details see VIII.3.3.4. 

Where  the  customs  debt  is  lower  that  EUR  10  000,  it  is  deemed  to 
have been incurred in the Member State where the finding was made, 
and so the customs office of destination is competent to carry out the 
recovery  (Article  87(4)  of  the  Code32).  However,  that  customs  office 
must also send the document ‘TC24’ to the customs office of departure 
before starting the recovery procedure, although only for information. 

In the cases referred to in points 1-4  above, copy 5 of the SAD or a 
second copy of the TAD must be returned to the customs authority in 
the Member State or the Contracting Party of departure without delay 
and at most within 8 days of the date when the  transit operation  was 
ended.  

V.6.4 Specific situations 

This  paragraph  gives  information  about  specific  situations  in  the 
transit procedure at the customs office of destination. These specific 
situations are: 

• 

• 

• 

• 

• 

issuing a receipt (Paragraph V.6.4.1); 

issuing alternative proof (Paragraph V.6.4.2); 

presentation of the goods and documents outside the appointed 
days and hours and at a place other than the customs office of 
destination (Paragraph V.6.4.3); 

irregularities (Paragraph V.6.4.4); 

change  of  the  customs  office  of  destination  (Paragraph 
V.6.4.5). 

V.6.4.1 Issuing a receipt 

At  the  request  of  the  person  presenting  the  goods  and  the  SAD  or 
TAD  at  the  customs  office  of  destination,  that  office  will  issue  a 

32 Union transit procedure only. 

285 

 
 
 
 
 
 
                                                 
Article 46, 
Appendix I, of the 
Convention 
Article 306(5) IA  

Annex B10, 
Appendix III, of the  
Convention 
Annex 72-03 

Annex I, SAD of the 
Convention, 

Appendix  B1, 
Annex 9, TDA 

receipt. The receipt cannot, however, be used as alternative proof of 
the ending of the procedure. 

The  receipt  has  two  important  functions.  Firstly,  it  informs  the 
holder  of  the  procedure  that  the  carrier  delivered  the  transit 
documents  to  the  customs  office  of  destination.  Secondly,  the 
receipt plays an important role if an enquiry is initiated as a result of 
the customs office of departure not having received information of 
the arrived consignment. In such cases, the holder of the procedure 
will  be  able  to  produce  the  receipt  for  the  customs  office  of 
departure,  thus  indicating  at  which  customs  office  the  goods  and 
documents were presented. This makes the enquiry procedure much 
more efficient. 

The receipt can be filled out using either: 

(i)  specimen TC11 in Annex B10, Appendix III to the 

Convention/Annex 72-03 IA; or 

(ii) on the back of copy 5 of the SAD in the space provided for 

that purpose. 

Where  the back of copy 5 is used as a receipt, the following must 
be entered by the customs office of destination:   

the reference number of the transit operation; 
the place, name and reference number of the customs office 

• 
• 
of departure; 
• 

the date and signature. 

The person requesting a receipt in form TC11 completes the receipt 
before  handing  it  to  a  customs  officer  at  the  customs  office  of 
destination, for endorsement. 

TRADE 

The  person  requesting  a  receipt  at  the  customs  office  of  destination  will  complete 
form TC11 in legible handwriting by entering: 

• 
• 
• 
• 

the place, name and reference number of the customs office of destination; 
the status of the goods as specified in the related SAD or the TAD;  
the reference number of the transit operation; 
the place, name and reference number of the customs office of departure. 

In addition, the receipt may contain other information relating to the 
goods. The holder of the procedure may for instance want to show 
the address to which the carrier of the goods will return the receipt 

286 

 
 
 
 
 
 
after endorsement by customs. The customs office of destination is 
not required to return the receipt by post; however, this can be done 
if necessary. Normally, the holder of the procedure will request that 
the carrier return the receipt to him/her. 

The return address may be entered on the back of the receipt.  

CUSTOMS 

The customs office of destination must do the following where a receipt is requested: 

•  check whether the correct form is used i.e. TC11; 
•  check that it is legible; 
•  check that it has been completed correctly; 
•  check whether there are any circumstances which mean that a receipt must not be 

issued; 
if in order, issue the receipt to the person who requested it. 

• 

V.6.4.2 Issuing alternative proof 

Article 51,  
Appendix  I,  of  the 
Convention 

Article 312 IA 

The  holder  of  the  procedure  may  request  that  customs  provide  it 
with alternative proof that the transit procedure has ended correctly 
and that no irregularity has been detected. This may be done when 
the transit declaration and goods are presented at the customs office 
of destination. 

The  holder  of  the  procedure  may  request  that  customs  provide  it 
with alternative proof on a photocopy of a second copy of the TAD 
that the transit procedure has ended correctly and that no irregularity 
has been detected. This may be done when the goods and the TAD 
are presented at the customs office of destination.  

Note:  For  detailed  information  on  the  acceptance  of  alternative 
proof by the customs office of departure see VII.3.3.1. 

287 

 
 
 
 
 
TRADE 

To  obtain  alternative  proof  as  provided  for  in  Article  45(4)  Appendix  I  to  the 
Convention/Article 308 IA, a photocopy of a second copy of the TAD and LoI, where 
appropriate, may be presented to the customs office of destination for endorsement. 

The photocopy must: 

• 
• 

• 

be marked with the word ‘copy’; 
carry the stamp of the customs office of destination, the official’s signature, the 
date and the following mention: ‘Alternative proof – 99202’; 
contain a reference number and the details of the transit declaration. 

Annex IV.8.3. contains the endorsement ‘alternative proof’ in all language versions. 

CUSTOMS 

The TAD  and  LoI (where  appropriate), carrying  a reference number,  must  be endorsed 
by  the  customs  office  of  destination.  This  may  include  a  certification  applied  by  a 
computer  system,  but  it  must  be  clear  to  the  customs  office  of  departure  that  the 
certification is an original.  

The customs office of destination will endorse the alternative proof when no irregularity 
has been found. The stamp, official’s signature and date are entered on the document.  

The person presenting the alternative proof with the goods and the TAD is deemed to be 
the representative of the holder of the procedure. The customs office of destination will 
hand over the endorsed copy of the TAD to this person. 

V.6.4.3 Presentation of the goods and the documents outside the appointed days and 
hours and at a place other than the customs office of destination 

Article 45(1), 
Apppendix I, of the 
Convention 

Article 306(1) IA 

Generally goods, a transit declaration and required documents must 
be presented: 

at the customs office of destination; and 
during the appointed days and hours of opening. 

• 
• 
However,  the  customs  office  of  destination  may,  at  the  request  of 
the  holder  of  the  procedure  or  other  person  presenting  the  goods, 
allow  the  goods  and  transit  documents  to  be  presented  outside  the 
official opening hours or at any other place.  

288 

 
 
 
 
 
V.6.4.4 Irregularities 

V.6.4.4.1 Irregularities concerning seals 

Only  goods  which  have  been  sealed  may  be  released  for  the 
common/Union transit procedure The customs office of destination 
must check whether the seals are still intact. If the seals have been 
tampered  with, the customs office of destination must indicate this 
information  on  the  SAD  or  TAD  sent  to  the  customs  office  of 
departure. 

CUSTOMS 

The customs office of destination checks the condition of the seals and indicates the 
results  on  the  SAD  or  the  TAD.  If  the  seals  are  in  poor  condition,  or  if  there  is 
evidence that they have been tampered with, it is highly recommended that customs 
examine the goods and indicate the results on the SAD or the TAD. 

V.6.4.4.2 Other irregularities 

The customs office of destination indicates on the SAD or the TAD 
the irregularity it has found in order to inform the customs office of 
departure and takes the appropriate measures. 

At  the  customs  office  of  destination,  a  difference  may  be  found 
between  the  goods  declared  on  the  paper  and  the  goods  actually 
presented  at  the  customs  office  of  destination.  Each  case  must  be 
treated  individually,  because it may  happen that  the error occurred 
at departure. 

Excesses  and  shortages  should  refer  either  to  the  number  of 
packages or to the gross mass or to both. 

Differences  in  tariff  classification  need  only  be  shown  when 
required by common/Union transit legislation.  

Where necessary, these differences should be notified by letter or on 
a  photocopy  of  the  relevant  document  (T1,  T2,  T2F,  T2L,  T2LF, 
CIM). 

The excesses and shortages noted should also indicate the net, gross 
or other appropriate unit of quantity. 

Annex  V.6.8.4  contains  the  endorsement  ‘differences’  in  all 
language versions.  

289 

 
 
 
CUSTOMS 

The customs office of destination will: 

• 

indicate any irregularities on the SAD or the TAD. 

V.6.4.5 Change of customs office of destination 

Article 
47(2), 
Appendix  I  to  the 
Convention 

A transit operation may end at an office other than the one declared 
in  the  transit  declaration.  That  office  then  becomes  the  customs 
office of destination. 

Article 306(4) IA 

CUSTOMS 

Where  there  is  a  change  of  the  customs  office  of  destination,  the 
obligations  of the holder  of the  procedure  are  not  fulfilled when  it 
produces  the  goods  at  the  last  customs  office  of  transit  which  was 
the customs office of destination originally intended. The holder of 
the  procedure  is  responsible  for  the  correct  performance  of  the 
operation as far as the new customs office of destination. 

Three situations can be distinguished: 

1. The new customs office of destination is in the same Contracting 
Party/Member State as the one entered in the transit declaration 

The customs office of destination: 
• 
• 

registers the transit declaration; 
checks whether the information on copy 4 of the SAD or on a first copy of the 
TAD corresponds with the information on copy 5 of the SAD or on a second 
copy of the TAD; 
checks  the  time  limit,  the  state  of  any  seals  (if  affixed)  and  the  itinerary  (if 
prescribed); 
decides the level of check required; 
having obtained a positive result from the check, inserts in Box I of copy 5 of 
the  SAD  or  on  a  second  copy  of  the  TAD  code  ‘A1’,’A2’  or  ‘A5’  after  the 
word ‘remarks’; 
having  obtained a negative result from the check, enters in Box I of copy 5 of 
the SAD or on a second copy of the TAD code ‘B1’ after the word ‘remarks’;  
returns  copy  5  of  the  SAD  or  a  second  copy  of  the  TAD  to  the  country  of
departure through the normal channels. 

• 

• 
• 

• 

• 

2.  The  new  customs  office  of  destination  is  in  a  different 
Contracting  Party/Member State  than  the one entered in the transit 
declaration 

290 

 
 
 
 
 
CUSTOMS 

The customs office of destination: 

• 

• 

• 

• 

• 

• 

• 

registers the transit declaration; 
checks Box 52 of the SAD or the TAD to ensure that the guarantee is valid in 
the country concerned; 
checks  whether  the  information  on  copy  4  of  the  SAD  or  a  first  copy  of  the 
TAD corresponds with the information on copy 5 of the SAD or on a second 
copy of the TAD; 
checks  the  time  limit,  the  state  of  any  seals  (if  affixed)  and  the  itinerary  (if 
prescribed); 
decides the level of check required; 
after entering the control result code (‘A1’, ‘A2’, ‘A5’ or ‘B1’), inserts in Box 
I of copy 5 of the SAD or a second copy of the TAD, after the word ‘remarks’ 
the  following  statement:  ‘DIFFERENCES:  CUSTOMS  OFFICE  WHERE 
GOODS WERE PRESENTED..........(NAME AND COUNTRY)’; 
returns  copy  5  of  the  SAD  or  a  second  copy  of  the  TAD  to  the  country  of 
departure through the normal channels. 

Annex V.6.8.9 contains the statement ‘differences: …’ in all language versions. 

3.  The  new  customs  office  of  destination  is  in  a different  Member 
state  or  Contracting  Party  from  the  one  entered  in  the  SAD  or  the 
TAD, which bears the following statement: 

‘EXIT FROM …. SUBJECT TO RESTRICTIONS OR CHARGES 
UNDER REGULATION/DIRECTIVE/DECISION NO ……..’ 
Annex 8.10 contains the statement in all language versions. 

CUSTOMS 

The customs office of destination: 

• 

• 

• 

• 

• 

• 

registers the transit declaration; 
checks Box 52 of the SAD or the TAD to ensure that the guarantee is valid for 
the country concerned; 
checks whether the information on copy 4 of the SAD or a first copy of the 
TAD corresponds with the information on copy 5 of the SAD or on a second 
copy of the TAD; 
checks the time limit, the state of any seals (if affixed) and the itinerary (if 
prescribed); 
decides the level of check required; 
having obtained a positive result from the check, inserts in Box I of copy 5 of 
the SAD or a second copy of the TAD , after the word ‘remarks’, the 
following statement: ‘DIFFERENCES: OFFICE WHERE GOODS WERE 
PRESENTED..........(NAME AND COUNTRY)’; 

291 

 
 
 
 
• 

sends to the country of departure through the normal channels: 
- 

notification that the goods under export restriction or under export duty 
were delivered to the customs office concerned; 
- 
copy 5 of the SAD or a second copy of the TAD; 
keeps the goods under customs control and decides whether to: 

• 

- 

allow their removal to the Contracting Party with jurisdiction over the 
customs office of departure; or 

-  disallow their removal until specific written authorisation authorising      
their release has been received from the customs office of departure. 

V.6.5 Presentation of the goods and the transit declaration after expiry of time limit 

The  following  are  examples  of  proof  of  unforeseen  circumstances 
which  cause  the  time  limit  to  expire,  but  for  which  blame  is  not 
attributable to the carrier or the holder of the procedure: 

• 

• 

• 

receipt  issued  by  the  police  (for  instance  due  to  an  accident  or 
theft); 
receipt issued by health service (for instance due to medical care 
being sought); 
receipt from the vehicle breakdown service (for instance due to 
a vehicle repair); 

•  any  proof  of  delay  due  to  a  strike,  or  any  other  unforeseen 

circumstances. 

However, it is up to customs at the customs office of destination to 
decide on the validity of the proof.  

V.6.6 Specific national instructions (reserved) 

V.6.7 Restricted part for customs use only  

V.6.8 Annexes 

292 

 
 
 
 
 
V.6.8.1 Standard endorsement ‘satisfactory’  

Annex deleted as no longer relevant. 

V.6.8.2 Phrase ‘alternative proof’ 

BG 

Алтернативно доказателство 

CS 

DE 

EE 

EL 

ES 

FR 

IT 

LV 

LT 

Alternativní důkaz 

Alternativnachweis 

Alternatiivsed tõendid 

Εναλλακτική απόδειξη 

Prueba alternativa 

Preuve alternative 

Prova alternativa 

Alternatīvs pierādījums 

Alternatyvusis įrodymas 

HU  Alternatív igazolás 

MK  Алтернативен доказ 

MT 

Prova alternattiva 

NL 

   Alternatief bewijs 

PL 

PT 

Alternatywny dowód 

Prova alternativa 

RO 

Probă alternativă 

SI 

SK 

RS 

FI 

SV 

EN 

IS 

Alternativno dokazilo 

Alternatívny dôkaz 

Алтернативни доказ 

Vaihtoehtoinen todiste 

Alternativt bevis 

Alternative proof 

Önnur sönnun 

NO  Alternativt bevis 

HR 

TR 

Alternativni dokaz 

Alternatif Kanıt 

293 

 
 
 
V.6.8.3 List of central offices for the return of copy 5 of the SAD or second copies of 

the TAD 

For the latest version of this list, click on the following link: 

EUROPA: 

https://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-
customs-transit/common-union-transit_en 

294 

 
 
 
 
V.6.8.4 Phrase ‘difference’ 

Endorsement  where  the  office  of  destination  has  found 
differences:  

In Box I, following the word ‘remarks’: 

BG: 

Разлики: 

CS:  Odlišnosti: 

В повече.... 
Липси.... 
Описание на стоките. .... 
Тарифна позиция.... 

přebytečné množství .... 
chybějící množství .... 
název zboží . .... 
sazební zařazení .... 

DA:  Uoverensstemmelser:  overtallig : ….. 

DE:  Unstimmigkeiten: 

EE: 

Erinevused: 

EL: 

∆ιαϕoρές 

ES:  Diferencias: 

FR :  Différences : 

manko : ….. 
varebeskrivelse : ….. 
tarifering : ..... 

Mehrmenge : ….. 
Fehlmenge : ….. 
Art der Waren : ….. 
Unterposition HS : ..... 

ülejääk : ..... 
puudujääk : ..... 
kauba kirjeldus : ..... 
tariifne klassifitseerimine : ..... 

Πλεόνασµα : ..... 
Ελλειµµα :..... 
Φύση των εµπoρευµάτων :…. 
∆ασµoλoγική κατάταξη : ..... 

sobra : ….. 
falta : ….. 
clase de mercancia : ….. 
clasificación arancelaria : ..... 

excédent : ..... 
manquant : ..... 
nature des marchandises : ..... 
classement tarifaire : ..... 

IT: 

Differenze: 

Eccendenza : ….. 

295 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
LV:   Atšķirības: 

LT:  Neatitikimai: 

HU:  Eltérések: 

MT: 

MK: Разлики: 

NL:  Verschillen: 

PL:  Niezgodności: 

PT:  Diferenças: 

RO:  Diferenţe: 

Deficienza : ….. 
Natura della merci : ….. 
Classificazione tariffaria : ..... 

vairāk : ..... 
Mazāk : ..... 
Preču apraksts : ..... 
Tarifu klasifikācija : ..... 

perteklius : ..... 
trūkumas : ..... 
prekių aprašimas : ..... 
tarifinis klasifikavimas : ..... 

többlet .... 
hiány .... 
az áruk fajtája.... 
tarifaszáma .... 

вишок: ................... 
кусок: .................... 
опис на стока: ............. 
тарифно распоредување: ................ 

teveel : ….. 
tekort : ….. 
soort goederen : ….. 
tariefpostonderverdeling : ..... 

nadwyżki …. 
braki …. 
opis towarów … 
klasyfikacja taryfowa .... 

para mais : ..... 
para menos : ..... 
natureza das mercadorias: ..... 
296onsignee296ion pautal : ..... 

excedent : ….. 
lipsa : ….. 
descrierea mărfurilor:….. 
încadrare tarifară : ..... 

SI: 

Razlike: 

višek : ….. 

296 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SK:  Nezrovnalosti: 

RS: Разлике: 

FI: 

Eroavuudet: 

SV:  Avvikelser: 

EN:  Differences: 

IS: 

Osamræmi: 

manko : ….. 
opis blaga : ….. 
tarifna oznaka : ..... 

nadbytočné množstvo .... 
chýbajúce množstvo .… 
druh  tovaru .... 
sadzobné  zaradenie .... 

Вишак:……………….. 
Мањак:…………….. 
Опис робе:………………. 
Тарифна ознака:………………… 

ylilukuinen tavara : ….. 
puuttuu : ….. 
tavaralaji : ..... 
tariffiointi : ..... 

övertaligt gods : ….. 
manko : ….. 
varuslag : ….. 
klassificering : ..... 

excess : ..... 
shortage : ..... 
description of goods : ..... 
tariff classification : ..... 

Umframmagn: .... 
Vöntun: ..... 
Vörulysing: .... 
Tollflokkun :.... 

NO:  Uoverensstemmelser:  overtallig: …. 

HR:  Razlike: 

TR: 

Farklılıklar: 

manko:….. 
varebeskrivelse:…. 
tariffering :.. 
višak: .... 
manjak:..... 
opis robe:.... 
* razvrstavanje u tarifu 
fazlalık:………. 
Eksiklik:………. 
Eşya tanımı:…… 
*tarife sınıflandırması 

297 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
V.6.8.5 Phrase ‘discrepancy’ 

Annex deleted as no longer relevant. 

V.6.8.6  Phrase ‘enquires being made’ 

Annex deleted as no longer relevant. 

V.6.8.7  Phrase ‘charges collected’ 

Annex deleted as no longer relevant. 

298 

 
 
 
 
 
V.6.8.8  Phrase  ‘differences:  office  where  goods  were  presented  …..  (name  and 

country)’ 

BG 

Различия:  митническо  учреждение,  където  стоките  са  представени 
( (наименование и страна) 

CS 

Nesrovnalosti: úřad, kterému bylo zboží předloženo…… (název a země) 

DA 

Forskelle: det sted, hvor varerne blev frembudt …… (navn og land) 

DE  Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte …… (Name und Land) 

EE 

EL 

ES 

FR 

IT 

Erinevused: asutus, kuhu kaup esitati …………..(nimi ja riik) 

Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο……(΄Ονομα και χώρα) 

Diferencias: mercancías presentadas en la oficina …… (nombre y país) 

Différences : marchandises présentées au bureau …… (nom et pays) 

Differenze: ufficio al quale sono state presentate le merci …… (nome e paese) 

LV  Atšķirības: muitas iestāde, kurā preces tika uzrādītas (nosaukums un valsts) 

LT 

Skirtumai: įstaiga, kuriai pateiktos prekės (pavadinimas ir valstybė) 

HU 

Eltérések: hivatal, ahol az áruk bemutatása megtörtént …… (név és ország) 

MK 

Разлики: испостава каде стоките се ставени на увид (назив и земја) 

MT  Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati (isem u pajjiż) 

NL  Verschillen: kantoor waar de goederen zijn aangebracht …… (naam en land) 

PL 

PT 

Niezgodności: urząd w którym przedstawiono towar (nazwa i kraj) 

Diferenças: mercadorias apresentadas na estãncia …… (nome e país) 

RO  Diferențe: mărfuri prezentate la biroul vamal (numebiroul unde au fost prezentate 

mărfurile (denumire şi țara) 

SI 

Razlike: urad, pri katerem je bilo blago predloženo … (naziv in država) 

SK 

Nezrovnalosti: úrad, ktorému bol tovar dodaný …… (názov a krajina) 

FI 

RS 

SV 

Muutos: toimipaikka, jossa tavarat esitetty …… (nimi ja maa) 

Разлике: царинарница којој је роба предата (назив и земља) 

Avvikelse: tullkontor där varorna anmäldes …… (namn och land) 

EN  Differences: office where goods were presented …… (name and country) 

IS 

Breying: tollstjóraskrifstofa þar sem vörum var framvísað …… (nafn og land) 

NO 

Forskjell: det tollsted hvor varene ble fremlagt …… (navn og land) 

HR 

TR 

Razlike: carinski ured kojem je roba podnesena…(naziv i zemlja)   

Farklılıklar: Eşyanın sunulduğu idare… (adı/ülkesi) 

299 

 
 
 
V.6.8.9  Phrase  ‘exit  from  ….  Subject  to  restrictions  or  charges  under  regulation/ 

directive/ decision no……’ 

BG  Напускането  на  ….  Подлежи  на  ограничения  или  такси  съгласно 

Регламент/Директива/Решение № … 

CS  Výstup 

ze  …………… 

podléhá 

omezením 

nebo 

dávkám 

podle 

nařízení/směrnice/rozhodnutí č … 

DA  Udpassage  fra  ……………..  undergivet  restriktioner  eller  afgifter  i  henhold  til 

forordning/direktiv/afgørelse nr. … 

DE  Ausgang  aus  ……………..-  gemäß  Verordnung/Richtlinie/Beschluss  Nr.  … 

Beschränkungen oder Abgaben unterworfen. 

EE  Väljumine  … 

on 

aluseks 

piirangutele 

ja  maksudele 

vastavalt 

määrusele/direktiivile/otsusele nr…. 

EL  Η  έξοδος  από  …………….  Υποβάλλεται  σε  περιοριορισμούς  ή  σε  επιβαρύνσεις 

από τον Κανονισμό/την Οδηγία/την Απόφαση αριθ. … 

ES  Salida de…………….. sometida a restricciones o imposiciones en virtud del (de la) 

Reglamento/Directiva/Decisión no … 

FR  Sortie  de  ………………..  soumise  à  des  restrictions  ou  à  des  impositions  par  le 

règlement ou la directive/décision no ... 

IT  Uscita  dalla  …………………  soggetta  a  restrizioni  o  ad  imposizioni  a  norma 

del(la) regolamento/direttiva/decisione n. … 

LV 

Izvešana  no  ……………,  piemērojot  ierobežojumus  vai  maksājumus  saskaņā  ar 
Regulu/Direktīvu/Lēmumu No…, 

LT 

Išvežimui 
iš  …………… 
Reglamentu/Direktyva/Sprendimu Nr.…, 

taikomi  apribojimai  arba  mokesčiai,  nustatyti 

HU  A kilépés…....... területéről a …….... rendelet/irányelv/határozat szerinti korlátozás 

vagy teher megfizetésének kötelezettsége alá esik 

MK  Излезот  од  ………  предмет  на  ограничувања  или  давачки  согласно 

Уредба/Директива/Решение Бр. … 

MT  Ħruġ mill-suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/Direttiva/Deċiżjoni 

Nru… 

NL  Bij  uitgang  uit  de  ………………  zijn  de  beperkingen  of  heffingen  van 

Verordening/Richtlijn/Besluit nr. … van toepassing. 

300 

 
PL  Wyprowadzenie  z……………..  podlega  ograniczeniom  lub  opłatom  zgodnie  z 

rozporządzeniem/dyrektywą/decyzją nr … 

PT  Saída  da  ………………..  sujeita  a 
Regulamento/Directiva/Decisão n.º ... 

restrições  ou  a 

imposições  pelo(a) 

RO  Ieșire 

din  … 

supusă 

restricțiilor 

sau 

impozitelor 

prin 

Regulamentul/Directiva/Decizia Nr … 

SI 

Iznos  iz  ………………..  zavezan  omejitvam  ali  obveznim  dajatvam  na  podlagi 
uredbe/direktive/odločbe št … 

SK  Výstup 

z……………….  podlieha  obmedzeniam 

alebo  platbám  podľa 

nariadenia/smernice/rozhodnutia č …. 

RS    Излаз  из……………..  подлеже  ограничењима  или  трошковима  на  основу 

Уредбе/Директиве/ Одлуке  бр.………….  

FI  …………….. vientiin sovelletaan asetuksen/direktiivin/päätöksen N:o … mukaisia 

rajoituksia tai maksuja 

SV  Utförsel  från  …………………  underkastad  restriktioner  eller  avgifter  i  enlighet 

med förordning/direktiv/beslut nr …  

EN  Exit 

from  ………………… 
Regulation/Directive/Decision No ... 

subject 

to 

restrictions  or  charges  under 

IS  Útflutningur  frá  …………………háð  takmörkunum  eða  gjöldum  samkvæmt 

reglugerð/fyrirmælum/ákvörðun nr. ……. 

NO  Utførsel  fra  ………….  Underlagt  restriksjoner  eller  avgifter  i  henhold  til 

forordning/direktiv/vedtak nr. … 

HR  Izlaz 

iz  … 

podliježe 

ograničenjima 

ili 

pristojbama 

na 

temelju 

Uredbe/Direktive/Odluke br…  

TR   Eşyanın  ………’dan  çıkışı  .….  No.lu  Tüzük/  Direktif  /  Karar  kapsamında 

kısıtlamalara veya mali yükümlülüklere tabidir 

301 

 
PART VI – SIMPLIFICATIONS 

VI.1 Introduction 

Part VI deals with transit simplifications. 

Paragraph  VI.2  outlines 
concerning transit simplifications. 

the  general 

theory  and 

legislation 

Paragraph VI.3 describes each transit simplification. 

Paragraph VI.4 deals with specific situations. 

Paragraph VI.5 covers exceptions.  

Paragraph VI.6 is reserved for specific national instructions. 

Paragraph VI.7 is reserved for the use by customs administrations. 

Paragraph VI.8 contains the Annexes.  

VI.2 General theory and legislation 

The legal sources are in: 

•  Articles 55-111b Appendix I to the Convention ; 
•  Article 233(4) UCC ; 
•  Articles 191-200 DA ; 
•  Articles 313-320 IA; 
•      Articles 25-26 TDA. 

In general, transit simplifications fall into two broad categories: 

1. trader-based simplifications; 

2. simplifications based on the mode of transport. 

The aim of transit simplifications, all of which are dependent on the 
reliability of the economic operator and subject to authorisation, is 
to  find  a  balance  between  customs  control  and  the  facilitation  of 
trade.  The  various  transit  simplifications  are  outlined  in  Paragraph 
VI.3. 

This  paragraph  describes  the  procedure  necessary  to  obtain  an 
authorisation for a transit simplification. It outlines: 

302 

 
 
 
 
• 

• 

the general conditions to be met by an economic operator  in 
order to obtain authorisation for use of a simplification 
(Paragraph VI.2.1); 
the procedure for obtaining an authorisation (Paragraph 
VI.2.2); 

•  monitoring of an authorisation (Paragraph VI.2.3); 
• 

the procedure for annulment, revocation and amendment of 
an authorisation (Paragraph VI.2.4); 
the procedure for suspension of an authorisation (Paragraph 
VI.2.5); 
re-assessment of an authorisation (Paragraph VI.2.6). 

• 

• 

VI.2.1 Types of transit simplifications and conditions 

Article 6 of the 
Convention 

Article 55, 
Appendix I to the 
Convention 

Articles 89(5) and 
233(4) UCC 

Articles 24(1) and 
(b) and 25-28 TDA 

the 

identification  of 

the  goods  placed  under 

When an application for simplification is submitted, the customs 
authorities may authorise any of the following simplifications 
regarding the placing of the goods under the common/Union transit 
procedure or the ending of that procedure: 
(a)  the  use  of  a  comprehensive  guarantee  and  a  comprehensive 
guarantee with  a reduced amount (including a guarantee waiver);  
(b)  the  use  of  seals  of  a  special  type,  where  sealing  is  required  to 
ensure 
the 
common/Union transit procedure; 
I(c)the  status  of  authorised  consignor,  allowing  the  holder  of  the 
authorisation  to  place  goods  under  the  common/Union  transit 
procedure without presenting them to customs; 
(d)  the  status  of  authorised  consignee,  allowing  the  holder  of  the 
authorisation  to  receive  goods  moved  under  the  common/Union  
transit procedure at an authorised place to end the procedure;  
(e) the use of the paper-based common/Union transit procedure for 
goods  carried  by  air  (applicable  solely  until  the  date  of  the 
upgrading of the NCTS system); 
(f)  the  use  of  the  paper-based  Union  transit  procedure  for  goods 
carried  by  sea  (applicable  solely  until  the  date  of  the  upgrading  of 
the NCTS system); 
(g)  the  use  of  an  electronic  transport  document  (ETD)  as  customs 
declaration  to  place  goods  carried  by  air  under  the  common  or 
Union  transit  procedure  and  goods  transported  by  sea  under  the 
Union transit procedure; 
(h) the use of the paper-based common/Union transit procedure for 
goods  carried  by  rail  (applicable  solely  until  the  NCTS  system  is 
upgraded); 

303 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(i) the use of other simplified procedures based on Article 6 of the 
Convention; 
1.  For  simplification  involving  the  use  of  a  comprehensive 
guarantee the following conditions should be met: 

• 

• 

• 

the applicant is established in the customs territory of a 
Contracting Party; 
the applicant has not committed any serious infringement or 
repeated  infringement  of  customs  legislation  and  taxation 
rules,  including  no  record  of  serious  criminal  offences 
relating to his/her economic activity; 
the  applicant  regularly  uses  the  common/Union    transit 
procedure  or  has  the  practical  standards  of  competence  or 
professional  qualifications  directly  related  to  the  activity 
carried out. 

The  reference  amount  of  the  comprehensive  guarantee  may  be 
reduced  to  50%,  30%  or  0%  (waiver),  provided  the  additional 
criteria are fulfilled:   

•  50% of the reference amount: 

Articlse 57 and 75, 
Appendix I to the 
Convention 

Article 95(1) UCC 

Article 84 DA 

- 

- 

the  applicant  maintains  an  accounting  system  which  is 
the  generally  accepted  accounting 
consistent  with 
principles  applied  in  the  Contracting  Party  where  the 
accounts  are  held,  allows  audit-based  customs  control 
and maintains a historical record of data that provides an 
audit trail from the moment the data enters the file; 
the  applicant  has  an  administrative  organisation  which 
corresponds to the type and size of business and which is 
suitable  for  the  management  of  the  flow  of  goods,  and 
has internal controls capable of preventing, detecting and 
correcting  errors  and  of  preventing  and  detecting  illegal 
or irregular transactions; 
- 
the applicant is not subject to bankruptcy proceedings; 
-  during  the  last  3  years  preceding  the  submission  of  the 
application,  the  applicant  has  fulfilled  his/her  financial 
obligations  regarding  payments  of  (customs)  debt 
collected on or in connection with the import or export of 
goods; 
the applicant demonstrates on the basis of the records and 
information  available  for  the  last  3  years  preceding  the 
submission  of  the  application  that  he/she  has  sufficient 
financial  standing  to  meet  his/her  obligations  and  fulfil 
his/her  commitments  given  the  type  and  volume  of  the 

- 

304 

 
 
 
 
 
 
 
 
 
 
 
 
business activity, including having no negative net assets, 
unless where they can be covered; 

•  30% of the reference amount: 

- 

- 

- 

the  applicant  maintains  an  accounting  system  which  is 
the  generally  accepted  accounting 
consistent  with 
principles  applied  in  the  Contracting  Party  where  the 
accounts  are  held,  allows  audit-based  customs  control 
and maintains a historical record of data that provides an 
audit trail from the moment the data enters the file; 
the  applicant  has  an  administrative  organisation  which 
corresponds to the type and size of business and which is 
suitable  for  the  management  of  the  flow  of  goods,  and 
has internal controls capable of preventing, detecting and 
correcting  errors  and  of  preventing  and  detecting  illegal 
or irregular transactions; 
the  applicant  ensures 
that  relevant  employees  are 
instructed  to  inform  the  customs  authorities  whenever 
compliance  difficulties  are  discovered  and  establishes 
procedures for informing the customs authorities of such 
difficulties; 
- 
the applicant is not subject to bankruptcy proceedings; 
-  during  the  last  3  years  preceding  the  submission  of  the 
application,  the  applicant  has  fulfilled  his/her  financial 
obligations  regarding  payments  of  (customs)  debt 
collected on or in connection with the import or export of 
goods; 
the applicant demonstrates on the basis of the records and 
information  available  for  the  last  3  years  preceding  the 
submission  of  the  application  that  he/she  has  sufficient 
financial  standing  to  meet  his/her  obligations  and  fulfil 
his/her  commitments  given  the  type  and  volume  of  the 
business activity, including having no negative net assets, 
unless where they can be covered; 

- 

•  0% of the reference amount (guarantee waiver): 

- 

- 

- 

the  applicant  maintains  an  accounting  system  which  is 
the  generally  accepted  accounting 
consistent  with 
principles  applied  in  the  Contracting  Party  where  the 
accounts  are  held,  allows  audit-based  customs  control 
and maintains a historical record of data that provides an 
audit trail from the moment the data enters the file; 
the  applicant  allows  the  customs  authority  physical 
access to its accounting systems and, where applicable, to 
its commercial and transport records; 
the  applicant  has  a  logistical  system  which  identifies 

305 

 
- 

goods  as  goods  in  free  circulation  in  the  Contracting 
Party  or  as  third-country  goods  and  indicates,  where 
appropriate, their location; 
the  applicant  has  an  administrative  organisation  which 
corresponds to the type and size of business and which is 
suitable  for  the  management  of  the  flow  of  goods,  and 
has internal controls capable of preventing, detecting and 
correcting  errors  and  of  preventing  and  detecting  illegal 
or irregular transactions; 

- 

- 

- 

the  applicant  has 

-  where  applicable, 

satisfactory 
procedures  in  place  for  the  handling  of  licences  and 
authorisations  granted  in  accordance  with  commercial 
policy  measures  or  relating  to  trade  in  agricultural 
products; 
the applicant has satisfactory procedures in place for the 
archiving  of  his/her  records  and  information  and  for 
protection against the loss of information; 
the  applicant  ensures 
that  relevant  employees  are 
instructed  to  inform  the  customs  authorities  whenever 
compliance  difficulties  are  discovered  and  establishes 
procedures for informing the customs authorities of such 
difficulties; 
the  applicant  has  appropriate  security  measures  in  place 
to  protect 
the  applicant’s  computer  system  from 
unauthorised  intrusion  and  to  secure  the  applicant’s 
documentation; 
the applicant is not subject to bankruptcy proceedings; 
- 
-  during  the  last  3  years  preceding  the  submission  of  the 
application,  the  applicant  has  fulfilled  his/her  financial 
obligations  regarding  payments  of  (customs)  debt 
collected on or in connection with the import or export of 
goods; 
the applicant demonstrates on the basis of the records and 
information  available  for  the  last  3  years  preceding  the 
submission  of  the  application  that  he/she  has  sufficient 
financial  standing  to  meet  his/her  obligations  and  fulfil 
his/her  commitments  given  the  type  and  volume  of  the 
business activity, including having no negative net assets, 
unless where they can be covered; 

- 

Article 57, 
Appendix I to the 
Convention 

Articles 191, 193, 
195, 199 and 200 

2. For the   following authorisations involving the use  of  seals of  a 
special  type,  the  status  of  authorised  consignor  and  the  status  of 
authorised consignee, the following conditions should be met: 

• 

the  applicant  is  established  in  the  customs  territory  of  a 
Contracting Party;  

306 

 
DA 

Articles 25-28 TDA 

• 

• 

• 

• 

the  applicant  declares  that  he/she  will  regularly  use  the 
common/Union  transit arrangements;  
the applicant has not committed any serious infringement or 
repeated  infringement  of  customs  legislation  and  taxation 
rules,  including  no  record  of  serious  criminal  offences 
relating to his/her economic activity; 
the applicant demonstrates a high level of control of his/her 
operations and of the flow of goods, by means of a system of 
managing  commercial  and,  where  appropriate,  transport 
records, which allows appropriate customs controls; 
the  applicant  has  the  practical  standards  of  competence  or 
professional  qualifications  directly  related  to  the  activity 
carried out. 

3.  For  authorisations 
common/Union  transit procedure for goods carried by air: 

involving  the  use  of  the  paper-based 

• 

• 

• 

the applicant is an airline company and is established in the 
customs territory of a Contracting Party;  
the  applicant  regularly  uses  the  common/Union  transit 
arrangements,  or  the  competent  customs  authority  knows 
that  the  applicant  can  meet  the  obligations  under  those 
arrangements;  
the  applicant  has  not  committed  any  serious  or  repeated 
offences against customs or tax legislation. 

4.  For  authorisations  involving  the  use  of  the  paper-based  Union 
transit procedure for goods carried by sea: 

• 

• 

• 

the applicant is a shipping company and is established in the 
customs territory of the Union;  

the applicant regularly uses the Union transit arrangements, 
or the competent customs authority knows that the applicant 
can meet the obligations under those arrangements;  

the  applicant  has  not  committed  any  serious  or  repeated 
offences against customs or tax legislation. 

5.  For  authorisations  involving  the  use  of  an  electronic  transport 
document  (ETD)  as  a  transit  declaration  to  place  goods  under  the 
common/Union transit procedure: 

•  as  regards  air  transport  (applicable  to  common/Union 

307 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
transit): 

  the applicant operates a significant number of flights  
between Union/common transit countries  airports; 
  the  applicant  demonstrates  the  ability  to  ensure  that 
the  particulars  of  the  ETD  are  available  to  the 
customs  office  of  departure 
the  airport  of 
departure and to the customs office of destination in 
the  airport  of  destination  and  that  those  particulars 
are  the  same  at  the  customs  office  of  departure  and 
the customs office of destination; 

in 

  the  applicant  is  established  in  the  territory  of  a 

Contracting Party; 

  the  applicant  declares  he/she  will  regularly  use  the 

Union /common transit arrangements; 

  the  applicant  has  not  committed  any  serious  or 
repeated  infringement  of  customs  legislation  and 
taxation  rules,  including  no  records  of  serious 
criminal  offences  relating 
to  his/her  economic 
activity; 

  the applicant demonstrates a high level of control of 
his/her  operations  and  of  the  flow  of  goods,  by 
means  of  a  system  of  managing  commercial  and, 
where  appropriate,  transport  records,  which  allows 
appropriate customs controls; 

  the  applicant  can  demonstrate  practical  standards  of 
competence  or  professional  qualifications  directly 
related to the activity carried out. 

•  as  regards  maritime  transport  (applicable  only  to  Union 

transit): 

  the  applicant  operates  a  significant  number  of 

voyages between EU ports; 

  the  applicant  demonstrates  the  ability  to  ensure  that 
the  particulars  of  the  ETD  are  available  to  the 
customs  office  of  departure  in  the  port  of  departure 
and to the customs office of destination in the port of 
destination and that those particulars are the same at 
the  customs  office  of  departure  and  the  customs 
office of destination; 

  the  applicant  is  established  in  the  territory  of  the 

Union; 

  the  applicant  declares  he/she  will  regularly  use  the 

Union transit arrangements; 

  the  applicant  has  not  committed  any  serious  or 
repeated  infringement  of  customs  legislation  and 

308 

Articles 111a-111b, 
Appendix I to the 
Convention 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Article 233(4) 
authorisation UCC 

Articles 191 and 
199-200 DA 

taxation  rules,  including  no  records  of  serious 
criminal  offences  relating 
to  his/her  economic 
activity; 

  the applicant demonstrates a high level of control of 
his/her  operations  and  of  the  flow  of  goods,  by 
means  of  a  system  of  managing  commercial  and, 
where  appropriate,  transport  records,  which  allows 
appropriate customs controls; 

  the applicant can demonstrate practical standards of 
competence or professional qualifications directly 
related to the activity carried out. 

6. For authorisations involving the use of the paper-based common 
transit procedure specific for goods carried by rail: 

• 
• 

• 

• 

the applicant is a railway undertaking;  
the  applicant  is  established  in  the  customs  territory  of  a 
Contracting Party;  
the  applicant  regularly  uses  the  common/Union  transit 
procedure,  or  the  competent  customs  authority  knows  that 
the applicant can meet the obligations under the procedure; 
the  applicant  has  not  committed  any  serious  or  repeated 
offences against customs or tax legislation. 

All  authorisations  will  only  be  granted  provided  that  the  customs 
authority  considers 
the 
common/Union transit procedure and carry out controls without an 
administrative  effort  disproportionate  to  the  requirements  of  the 
person concerned. 

it  will  be  able 

to  supervise 

that 

VI.2.2 Authorisation procedure 

Article 61 
Appendix I to the 
Convention 

Article 22(1) UCC 

Articles 192 and 
194 DA 

Each simplification is subject to authorisation. Applications must be 
submitted  in  electronic  form  or  in  writing,  authenticated  and 
dated33. The applicant must provide the competent authorities with 
all the facts necessary for granting the authorisation.  

The  place  of  lodging  the  application  depends  on  the  type  of 
simplification.  Generally,  the  application  is  submitted  to  the 
customs  authorities  competent  for  the  place  where  the  applicant’s 
main  accounts  for  customs  purposes  are  held  or  accessible,  and 

33  Inside  the  Union,  the  Customs  Decisions  Management  System  (CDMS)  is  applicable  for  applications 

and authorisations. 

309 

 
 
 
 
 
 
 
                                                 
where at least part of the activities covered by the authorisation are 
to be carried out. However, in specific cases the place of lodging the 
application is different. For authorised consignors, the application is 
submitted  to  the  competent  authorities  in  the  country  where  the 
common/Union  transit  operation  is  due  to  begin.  As  regards 
authorised consignees, the application is submitted to the competent 
authorities 
transit 
operation is due to be ended. For authorisations involving the use of 
the  seals  of  special  type,  the  applicant  can  choose  the  competent 
customs  authorities.  If  the  applicant  is  an  authorised  consignor, 
he/she may either submit the application for the use of the seals of 
special  type  to  the  customs  authorities  competent  for  issuing  the 
authorisation  for  the  authorised  consignor,  or  according  to  the 
general rules above. 

the  country  where 

the  common/Union 

in 

The  procedures  for  the  acceptance  of  authorisations  and  their 
rejection  must  be  performed  in  accordance  with  the  general 
provisions laid down in the Contracting Parties national legislation. 

TRADE 

To obtain an authorisation: 

1. Submit an authenticated and dated application in electronic form or in writing, stating 
which simplification is requested. 

2. Include all necessary particulars to support the request, such as: 

the particulars of the applicant; 
the place of establishment; 
all information enabling the competent authorities to decide if the conditions are 

− 
− 
− 
fulfilled; 

3. Advise on how records of business activities are kept. 

Note: applicants will be held responsible for the  accuracy of the information given and 
the authenticity of the documents supplied. 

Before  the authorisation  is  granted,  the  competent  authorities  must 
assess whether the conditions are met.  

 The  main  conditions  for  all  transit  simplifications  are  the  AEO 
criteria laid down in Article 39(a), (b) and (d) UCC, except for the 
following simplifications: 

- 

the use of the paper-based common/Union transit procedure 

310 

 
 
 
 
 
 
 
- 

- 

for goods carried by air; 
the use of the paper-based Union transit procedure for goods 
carried by sea; 

the use of the paper-based common/Union transit procedure 
for goods carried by rail. 

Article 64 
Appendix I to the 
Convention 

Article 22(4) and 
(5) and 39 UCC 

In  these  cases,  only  the  AEO  criteria  laid  down  in  Article  39(a) 
UCC apply. 

Article 14 DA 

For verification of those criteria it is strongly recommended to use 
the ‘Authorised Economic Operators Guidelines’ document. 

The  document  describes  in  detail  how  and  in  what  way  the 
particular criteria and sub-criteria will be verified by the competent 
customs  authorities,  taking  into  account  the  size  and  type  of  the 
applicant  (e.g.  multinational  companies  and  large  business,  small 
and  medium-sized  enterprises, 
transport  companies,  express 
operators, consignors/consignees). 

During verification of the conditions any information available from 
other  governmental  authorities  or  agencies  can  be  considered  as 
well. 

The authorisation must contain all the information necessary for the 
economic operator to apply the simplification correctly and for the 
competent authorities to perform their supervision.  

Usually the authorisation remains valid without any time limitation. 

The authorisation takes effect from the date on which the applicant 
receives it, or is deemed to have received it, and is enforceable by 
the customs authorities from that date. That date is different only in 
exceptional cases: 

•  where the applicant has requested a different date of effect;  
•  where  a  previous authorisation has  been issued  with  a time 
limitation and the sole aim of the current authorisation is to 
extend its validity (in this case the authorisation takes effect 
from the day after expiry of the validity period of the former 
authorisation); 

•  where the effect of the authorisation is conditional upon the 
completion of certain formalities by the applicant, in which 
case the authorisation takes effect from the day on which the 
applicant  receives  the  notification  from  the  competent 

311 

Article 62, 
Appendix I to the 
Convention 

Article 58, 
Appendix I to the 
Convention 

Article 23(5) UCC 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
customs  authority  stating  that  the  formalities  have  been 
satisfactorily completed. 

The holder of the authorisation must inform the customs authorities 
of any factor arising after the authorisation was granted which may 
influence its continuation or content. 

Decisions rejecting applications must state the reasons for rejection 
and must be communicated to the applicant in accordance with the 
time limits and provisions in force in the relevant Contracting Party. 

The customs authorities must monitor the conditions to be fulfilled 
by  the  holder  of  the  authorisation  and  the  compliance  with  the 
obligations resulting from that authorisation. 

CUSTOMS 

The competent customs office: 

- 

- 

- 

provides the  applicant with an authenticated  and  dated authorisation  (together  with 
one or more copies, if the authorisation was issued in writing); 

retains applications and all supporting documents; 

retains a copy of the authorisation. 

In  some  cases,  an  application  will  be  rejected  or  an  authorisation  annulled,  revoked, 
amended or suspended.  In  such cases, the application  and  the decision to reject  it  or  to 
annul,  revoke,  amend  or  suspend  the  authorisation,  and  all  attached  supporting 
documents,  must  be  kept  for  at  least  3  years.  This  period  starts  from  the  end  of  the 
calendar  year  in  which  the  application  was  rejected  or  the  authorisation  annulled, 
revoked, amended or suspended. 

312 

 
 
 
 
 
TRADE 
Where the authorisation was issued the reference number of the authorisation is provided 
on a transit declaration whenever the customs office of departure so requires it in the case 
of the following simplifications: 

- 

- 

- 

- 

the use of seals of a special type; 

the use of the paper-based common/Union transit procedure for goods carried by air; 

the use of the paper-based Union transit procedure for goods carried by sea;  

the use of an electronic transport document (ETD) as a customs declaration to place 
goods under the common/Union transit procedure. 

This information needs to be provided, unless it can be derived from other data elements 
such  as  the  EORI  number  of  the  holder  of  the  authorisation  or  the  Customs  Decision 
Management System (CDMS). 

VI.2.3 Monitoring of an authorisation 

Article 58, 
Appendix I to the 
Convention 

Article 23(5) UCC 

Each  authorisation  granted  must  be  monitored  by  the  competent 
customs authorities on a continuous and regular basis.  

The  purpose  is  to  establish  at  an  early  stage  any  indication  of  non-
compliance with the obligations resulting from the authorisation.  

Where the holder of the authorisation has been established for less than 
3  years,  the  customs  authorities  must  closely  monitor  him/her  during 
the first year after the authorisation is granted.  

For  the  monitoring,  the  competent  customs  authority  may  draw  up  a 
monitoring  plan  outlining  individual  monitoring  activities  including 
their frequency and timing (e.g. checking compliance with criteria and 
rules  including  day-to-day  activities  of  the  operator,  on-site  visits, 
verification of different databases, reports submitted by operators). 

The monitoring plan should be based on risk analysis performed at the 
different  stages  (verification  before  the  authorisation  is  granted, 
management of the authorisation granted, etc.), taking into account in 
particular: 

- the type of authorisation; 

- the stability of the economic operator; 

- the size of business and number of locations; 

- the cooperation with the economic operator; 

- information received from the economic operator about discrepancies 

313 

 
 
found  or  any  changes  that  may  influence  the  conditions  of  the 
authorisation; 

- whether the economic operator has AEO status.  

It is recommended that on-site visits be performed to the operators  at 
least once a year. 

The development of the monitoring plan and any visits to the premises 
of  the  operator  have  to  be  coordinated  by  the  customs  authorities 
(considering any other auditing/monitoring activities envisaged for the 
operator, e.g. AEO audits and monitoring) to avoid any duplication of 
examination. 

VI.2.4 Annulement, revocation and amendment of an authorisation 

Article 65(2) and 
(3), Appendix I to 
the Convention 

Articles 27 and 28 
UCC  

The  customs  authorities  will  annul  an  authorisation  if  it  was  
granted on the basis of incorrect or incomplete information and the 
holder  knew  or  ought  to  have  known  that  this  information  was 
incorrect or incomplete (e.g. incorrect number of transit operations 
justifying the use of a simplification, wrong location of the goods). 

The authorisation will be revoked or amended at the request of the 
holder. 

Equally,  the  competent  authorities  may  revoke  or  amend  the 
authorisation if they conclude, on the basis of information provided 
or  on  their  own  account,  that  an  authorisation  no  longer  meets  the 
required conditions, for instance: 
• 

one  or  more  of  the  conditions  needed  for  the  issue  of  the 
authorisation are no longer fulfilled; 
a  factor  arising  after  the  authorisation  was  granted  influences 
its content or continuation; 
the  holder  fails  to  fulfil  an  obligation  imposed  by  the 
authorisation. 

• 

• 

Article 65(4), (5) 
and (6), Appendix I 
to the Convention 

Articles 27 and  28 
UCC 

The  competent  authorities  must  inform  the  holder  about  the 
annulment,  revocation  or  amendment  of  the  authorisation  in 
accordance  with  the  time  limits  and  provisions  in  force  in  the 
Contracting Party.  

The  annulment  of  an  authorisation  takes  effect  from  the  date  on 
which the initial authorisation took effect. 

The revocation or amendment of an authorisation takes effect from 

314 

 
 
 
 
the  date  on  which  the  applicant  receives  it  or  is  deemed  to  have 
received  it.  However,  in  exceptional  cases  where  the  legitimate 
interests  of  the  holder  of  the  authorisation  so  require,  the  customs 
authorities may defer the date when revocation or amendment takes 
effect in accordance with the time limits in force in the Contracting 
Parties. The date when the decision takes effect must be indicated in 
the decision to revoke or amend the authorisation. 

In  cases  where  the  authorisation  is  valid  in  other  countries,  those 
countries  must  be  advised  immediately  by  the  competent  customs 
authorities  about  the  annulment,  revocation  or  amendment  of  the 
authorisation in the way specified for each type of simplification. 

VI.2.5 Suspension of an authorisation 

Articles 67-69 
Appendix I to the 
Convention 

Articles 16-18 DA 

Suspension  of  the  authorisation  means  that  granted  authorisation  is 
not valid during a specific period. 
The  authorisation  may  also  be  suspended,  instead  of  annulling, 
revoking or amending it, in the following cases: 

• 

• 

• 

there  are  sufficient  reasons  for  annulling,  revoking  or 
amending  the  authorisation,  but  the  competent  authorities  do 
not  yet  have  all  necessary  elements  to  decide  about  the 
annulment, revocation or amendment; 
the  holder  of  the  authorisation  no  longer  fulfils  one  or  more 
conditions  or  is  not  ensuring  compliance  with  his/her 
obligation,  but  the  customs  authorities  allow  him/her  to  take 
appropriate measures to improve the situation;  
the  holder  of  the  authorisation  requests  such  suspension 
because he/she is temporarily unable to fulfil the conditions or 
that 
to  comply  with 
authorisation. 

the  obligations 

imposed  under 

When  the  holder  improved  his/her  situation,  he/she  notifies  the 
customs authorities of: 

(i) 

the  measures  he/she  commits  to  undertaking  to  ensure 
the 
fulfilment  of 
obligations; and 

the  conditions  or  compliance  with 

(ii)  the period of time he/she needs to take those measures. 

The  customs  authorities  have  to  define  the  period  of  suspension. 
Generally, it should correspond to the period of time needed by those 
authorities  to  establish  whether  the  conditions  for  annulment, 
revocation or amendment are fulfilled.  

315 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  period  of  suspension  may  be  further  extended  at  the  request  of 
the  holder  of  the  authorisation.  The  customs  authorities  may  further 
extend that period if they need more time to verify the measures taken 
by the holder to fulfil the conditions or comply with the obligations, 
but that extension must not exceed 30 days. 

Extension of the period of suspension is also needed where, following 
the  suspension,  the  customs  authorities  intend  to  annul,  revoke  or 
amend the authorisation. In this case, the period is extended until the 
decision on annulment, revocation or amendment takes effect. 

A  suspension  ends  at  the  expiry  of  the  period  of  suspension  unless 
before the expiry of that period one of the following situations occurs: 

• 

• 

• 

7 

the  suspension is withdrawn  because there  are  no  grounds to 
annul,  revoke  or  amend  the  authorisation,  in  which  case  the 
suspension ends on the date of withdrawal; 

the  suspension  is  withdrawn  because  the  holder  of  the 
authorisation  has  taken,  to  the  satisfaction  of  the  customs 
authority  competent  to  grant  the  authorisation,  the  necessary 
measures 
the 
the  conditions 
authorisation or to comply with the obligations imposed under 
that authorisation. In that case the suspension ends on the date 
of withdrawal; 

laid  down  for 

to  meet 

the suspended authorisation is annulled, revoked or amended, 
in  which case the suspension ends on  the date  of annulment, 
revocation or amendment. 

The customs authorities inform the holder of the authorisation of the 
end of the suspension. 

In  cases  where  the  authorisation  is  valid  in  other  countries,  those 
countries  must  be  advised  immediately  by  the  competent  customs 
authorities  about  the  suspension  and  the  end  of  suspension  of  the 
authorisation in the way specified for each type of simplification. 

VI.2.6 Re-assessment of an authorisation 

Article 66, Appendix 
I to the Convention 

The  customs  authorities  competent  to  grant  the  authorisation  are 
obliged to re-assess it every once in a while in the following cases: 

Article 15 DA 

•  where  there  are  changes  to  the  legislation  affecting  the 

316 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
authorisation; 

•  where necessary, as a result of the monitoring carried out; 
•  due to information provided by the holder of the authorisation 

or by other authorities. 

Depending on the reasons for the re-assessment, it can result in a full 
or partial re-examination of concrete conditions. 
The  result  of  the  re-assessment  is  notified  to  the  holder  of  the 
authorisation. 
For  more  information  on  the  re-assessment  of  authorisations,  it  is 
strongly  recommended  to  use  the  ‘Authorised  Economic  Operators 
Guidelines’ document.  

The result of the re-assessment may include the following: 
-  maintaining the granted authorisation without amendments; 
- 
- 
- 

amendment of the authorisation; 
revocation of the authorisation; 
suspension of the authorisation. 

VI.3 Description of simplifications 

This paragraph describes the following simplifications: 

• 

• 
• 
• 
• 

• 

• 

• 

• 

• 

the comprehensive guarantee and guarantee waiver (Paragraph 
VI.3.1); 
use of seals of a special type (Paragraph VI.3.2); 
authorised consignor (Paragraph VI.3.3); 
authorised consignee (Paragraph VI.3.4); 
the use of the paper-based common/Union transit procedure for 
goods carried by rail (Paragraph VI.3.5); 
the use of the paper-based common/Union transit procedure for 
goods carried by air (Paragraph VI.3.6); 
the  use  of  the  paper-based  Union  transit  procedure  for  goods 
carried by sea (Paragraph VI.3.7); 
simplified  procedures  based  on  Article  6  Convention/Article 
97(2) CCC (Paragraph VI.3.8); 
the use of an electronic transport document (ETD) as a transit 
declaration to place goods carried by air under the 
common/Union transit procedure (Paragraph VI.3.9); 
the use of an electronic transport document (ETD) as a transit 
declaration to place goods carried by sea under the Union transit 
procedure (Paragraph VI.3.10). 

317 

 
 
 
 
 
 
Geographical validity of transit simplifications 

-  comprehensive guarantee* 
-  reduced comprehensive guarantee*  
-  guarantee waiver* 
- 

the  use  of  the  paper-based  common/Union  transit 
procedure for goods carried by rail; 
*except  common  transit  countries  excluded  by  the  guarantor. 
Validity in Andorra and/or San Marino only possible for Union 
transit. 

-  use of seals of a special type 
-  authorised consignor 

ALL COUNTRIES: 

ALL 
COUNTRIES 
provided  that  the  transit 
the 
operation  starts 
country 
the 
authorisation was granted: 

where 

in 

COUNTRY  where 
the 
authorisation was granted: 

-  authorised consignee 

COUNTRY/COUNTRIES 
concerned: 

- 

- 

- 

- 

the  use  of  the  paper-based  common/Union  transit 
procedure for goods carried by air; 
the use of the paper-based Union transit procedure for 
goods carried by sea; 
the use of an electronic transport document  (ETD) as 
a transit declaration; 
the  use  of  simplified  transit  procedures  based  on 
Article 6 of the Convention. 

318 

 
 
 
 
 
 
VI.3.1 Comprehensive guarantee and guarantee waiver 

Article 
74-80 
Appendix  I  to  the 
Convention 

Articles  89(5)  and 
95 UCC 
Article 84 DA 

Where  required,  the  holder  of  the  procedure  must  provide  a 
guarantee in order to place goods under the transit procedure. 

The  standard  transit  guarantee  is  an  individual  guarantee  covering 
one single transit movement.  

However,  an  economic  operator  can  be  authorised,  subject  to  the 
conditions  specified  in  Paragraph  2.1,  to  use  a  comprehensive 
guarantee or a guarantee waiver which can be used to cover several 
transit  movements.  For  further  details  on  the  comprehensive 
guarantee and guarantee waiver see Part III. 

The authorisation procedure must be in accordance with paragraph 
VI.2.2.  

For revocation or amendment of the authorisation see VI.2.3. 

VI.3.2 Use of seals of a special type 

Articles 81-83 
Appendix I to the 
Convention 

The competent authorities may authorise holders of the procedure to 
use seals of a special type on their means of transport, the containers 
or packages.  

Articles 317-318 IA  

The  customs  authority  must  also  accept,  in  the  context  of 
authorisation, the seals of a special type that have been approved by 
the customs authorities of another country, unless it has information 
that the particular seal is not suitable for customs purposes. 

The  special  types  of  seals  must  comply  with  the  characteristics  of 
seals described in IV.2.3.8.4.  

Where seals have been certified by a competent body in accordance 
with ISO International Standard No 17712:2013 ‘Freight containers 
–  Mechanical  Seals’,  those  seals  will  be  deemed  to  fulfil  those 
requirements. 

For containerised  transports, seals with high-security features must 
be used to the widest possible extent. 

The  seal  of  a  special  type  must  bear  either  of  the  following 
indications: 

the name of the holder of the authorisation; 

• 
•  a corresponding abbreviation or code, on the basis of which 

319 

 
 
 
  
 
the customs authority of the country of departure can 
identify the person; 

The authorisation procedure must be carried out in accordance with 
Paragraph VI.2.2. 

For revocation or amendment of the authorisation see VI.2.3. 

CUSTOMS 

The customs authority must do the following: 

-  notify the Commission and the customs authorities of the other Contracting Parties of 
seals of a special type in use and of seals of a special type which it has decided not to 
approve for reasons of irregularities or technical deficiencies; 

-  review  the  seals  of  a  special  type  approved  by  it  and  in  use,  when  it  receives 
information  that  another  authority  has  decided  not  to  approve  a  particular  seal  of  a 
special type; 

-  conduct a mutual consultation in order to reach a common assessment; 

-  monitor the use of the seals of a special type by authorised persons.  

Where  necessary,  the  Member  States  and  other  Contracting  Parties  may,  in  agreement 
with each other, establish a common numbering system and decide on the use of common 
security features and technology. 

TRADE 

The  holder  of  the  procedure  (mainly  the  authorised  consignor)  must  enter  the  number 
and the individual seal identifiers of the seals of a special type in the transit declaration 
and  affix  seals  no  later  than  when  goods  are  released  for  the  common/Union  transit 
procedure. 

VI.3.3 Authorised consignor 

This paragraph is subdivided as follows: 

• 
• 
• 

 introduction (Paragraph VI.3.3.1) ; 
 authorisation (Paragraph VI.3.3.2) ; 
 procedures (Paragraph VI.3.3.3). 

320 

 
 
 
 
 
VI.3.3.1 Introduction 

Articles 84 and 86, 
Appendix I to the 
Convention 

Article 314 IA 

An  authorised  consignor  is  a  person  authorised  by  the  competent 
authorities  to  carry  out  transit  operations  without  presenting  the 
goods at the customs office of departure. That person is the holder 
of the procedure. The goods have to be under that person’s control 
at  his/her  premises  specified  in  the  authorisation  at  the  moment 
he/she launches the declaration. 

The authorised consignor is entitled to lodge a transit declaration in 
the NCTS and enter in the system the following information:  

• 

• 

the  number  and  the  individual  seal  identifiers  (if  seals  were 
affixed); 
the time limit within which the goods must be presented at the 
customs office of destination; 
prescribe itinerary, if required. 

• 
The  authorised  consignor  shall  affix  the  seals  of  a  special  type, 
therefore 
the  consignor  needs  a  separate  authorisation  (see 
Paragraph 3.2). 

VI.3.3.2 Authorisation 

Article 84, 
Appendix I to the 
Convention 

Article 193 DA  

The authorisation procedure must be carried out in accordance with 
Paragraph VI.2.2. 

To obtain the status of authorised consignor, an economic operator  
must fulfil the conditions (see VI.2.1) and in addition must: 

•  be a holder of an authorisation to use a comprehensive 
guarantee or a comprehensive guarantee with a reduced 
amount (including a guarantee waiver) (see Part III, 
paragraph 4); 

•  use a data processing technique to communicate with the 

customs authorities. 

Article 85, 
Appendix I to the 
Convention 

Annex A DA 

To enable the competent authority to make an initial assessment, the 
application must indicate as far as possible: 

• 

• 
• 

an  estimation  of  how  often  per  month  the  applicant  will  send 
goods under common/Union transit procedure; 
the location of the goods; 
the place where records are kept.  

321 

 
 
 
 
 
 
 
 
 
 
The competent authority can demand that the applicant provide all 
additional details or supporting documents necessary for processing 
the application.  
The  administration  of  the  holder  of  the  authorisation  must  be 
organised in a way that makes it easy to link the information on the 
goods  in  the  transit  declaration  with  the  information  in  the 
consignments  notes,  invoices,  etc.  Of  particular  importance  is  the 
information  on  the  number  and  type  of  packages,  on  the  type  and 
volume of the goods and on their customs status. 

For  annulment,  revocation  or  amendment  of  the  authorisation  see 
VI.2.3. 

CUSTOMS 

The authorisation must specify the following: 

1.  the  customs  office  or  customs  offices  of  departure  that  will  be  responsible  for 

forthcoming common transit operations; 

2.  the time limit in minutes available to the customs office of departure after the lodging 
of the transit declaration, within which those authorities may carry out any necessary 
controls before the release and the departure of the goods;  

3.    in  the  case  of  a  business  continuity  procedure,  how  the  authorised  consignor  is  to 
inform the  customs office of departure of transit operations so that it may carry out 
any necessary controls before the departure of the goods; 

3.  the categories or movements of goods excluded from the authorisation (if any); 
4.  the  operating  and  control  measures  with  which  the  authorised  consignor  has  to 

comply;  

5. any specific conditions relating to transit arrangements carried out beyond the normal 

working hours of the customs office(s) of departure (if applicable). 

VI.3.3.3 Procedures  

VI.3.3.3.1 Standard transit procedure – obligations of the authorised consignor 

Article 86, 
Appendix I to the 
Convention 

Article 314 IA 

The  authorised  consignor  cannot  start  the  common/Union  transit 
operation  before  the  expiry  of  the  time  limit  specified  in  the 
authorisation  (see  VI.3.3.2).  The  authorised  consignor  follows  the 
same  procedure  as  the  one  described  in  IV.1.3  except  that  he/she 
does  not  have  to  present  the  goods  to  the  customs  office  of 
departure.  

In the event of a control, the authorised consignor has to ensure that 
the goods will be at the disposal of customs. 

322 

 
 
 
 
 
 
 
 
 
Where  that  simplification  applies,  the  authorised  consignor  must 
fulfil  all  the  obligations  and  conditions  agreed  on  in  his/her 
authorisation. 

After release of the goods for common/Union transit procedure, the 
authorised  consignor  prints  the  TAD  and,  where  appropriate,  the 
LoI and hands it over to the carrier. 

The  customs  authority  may  authorise  the  authorised  consignor  to 

use the loading list instead of the LoI as the descriptive part of the 

TAD, at the condition that all the data is available in NCTS. The use 

of the loading list is described in Part V, section V.3.3.1.2. 

In Box 31 of the TAD it must be indicated that the LoI is replaced 

by  the  loading  list,  its  references  and  the  total  number  of  pages  of 

the loading list. A stamp, the model of which is shown below, may 

be used for this purpose or an electronic replica thereof. 

Point 20.1, Chapter 
III, Part I of Annex 
72-04, UCC IA 
Point  20,  Chapter 
III,  of  Annex  II  of 
Appendix  I  to  the 
Convention 

All  messages  between  the  authorised  consignor  and  the  customs 
office of departure are exchanged using data processing techniques. 

In  general,  the  hours  during  which  the  authorised  consignor  may 
start  a  common/Union  transit  procedure  must  coincide  with  the 
normal opening hours of the customs office of departure.  

However,  taking  account  of  the  individual  activities  of  certain 
economic  operators,  the  competent  authorities  may  include  in  the 
authorisation a provision to the effect that a common/Union transit 
procedure  may  start  outside  of  the  opening  hours  of  the  relevant 
office.  

The  authorisation  stipulates  which  identification  measures  must  be 
taken  and  whether  these  are  to  be  applied  by  the  authorised 
consignor or the customs office of departure. 

If the authorised consignor is required to seal the means of transport 
or packages he/she must use the seals of a special type on the basis 
on the authorisation granted to him/her. 

The seals of a special type must comply with the characteristics of 

323 

 
 
 
 
 
 
 
seals described in IV.2.3.8.2 and IV.2.3.2.  

Customs  may  waive  the  requirement  to  use  seals  where  the 
authorised consignor  

-  provides a goods description that is sufficiently precise to 

permit easy identification of the goods; and  

-  states their quantity and nature and any specific features 

such as serial number of the goods.  

The  authorisation  must  stipulate  the  circumstances  under  which 
seals or other identification measures are be used. 

VI.3.3.3.2 Business continuity procedure – obligations of the authorised consignor  

Annex  II,  Appendix 
I to the Convention 

Annex 72-04 IA 

If the NCTS or the electronic system of the authorised consignor is 
unavailable,  the  authorised  consignor  has  to  contact  the  competent 
authorities  and  ask  for  the  approval  to  use  a  business  continuity 
procedure. 

After the approval has been given, the authorised consignor can use 
the SAD, the SAD printout or the TAD as the transit declaration.  

The transit declaration must be completed by entering: 

• 
• 

in Box 44 the prescribed itinerary, if appropriate; 
in Box D the time limit for delivery of the goods to the 
customs office of destination and information about the seals 
affixed (if any); 
the endorsement ‘Authorised consignor – 99206’; 
the date on which the goods are consigned; 

• 
• 
•  code ‘A3’; 
•  a number of the transit declaration (in accordance with the 
rules agreed with the customs office of departure or laid 
down in the authorisation). 

The SAD or the TAD may be produced in one of the ways set out 
below. 

•  They are stamped in advance with the stamp of the customs 
office of departure and signed by an official of that office in 
Box C. The pre-authenticated SADs or TADs are numbered 
consecutively  in  advance  and  must  be  registered  by  the 
customs  office.  Any  SAD-BIS  forms,  loading  lists  or  Lists 
of  Items  that  accompany  pre-authenticated  SADs  or  TADs 
must also be pre-authenticated. 

•  They are stamped by the authorised consignor with a special 

324 

 
stamp  approved  by  the  competent  authority  and  using  the 
form  set  out  in  Annex  B9  of  Appendix  III  to  the 
Convention/Annex 72-04 IA. The stamp may be pre-printed 
on  the  forms  where  a  printer  approved  for  that  purpose  is 
used. 
The authorised consignor must complete the box by entering 
the  date  on  which  the  goods  are  consigned  and  allocate  a 
number  to  the  transit  declaration  in  accordance  with  the 
rules laid down in the authorisation. 

The stamp is placed on copies 1, 4 and 5 SAD or on two copies of 
the  TAD,  as  well  as  on  all  copies  of  the  SAD-BIS  forms,  loading 
lists or Lists of Items. 

The number of the SAD or the TAD is mentioned in Box 3 of the 
special stamp. It may be pre-printed at the same time as the stamp 
and  in  the  impression  thereof.  The  authorisation  stipulates  that  the 
numbering must form part of an uninterrupted series. 

The  stamp  may  be  pre-printed  on  the  SADs  or  TADs.  Traders 
wishing to use the pre-printed method must use a printing company 
approved  by  the  customs  authorities  of  the  country  where  the 
authorised consignor is established. 

The  customs  authorities  may  authorise  authorised  consignors  to 
complete SADs or TADs using a data processing technique. In such 
cases, the imprint of the special stamp printed by the computer may 
differ slightly.  

Note: a special stamp is used by the Italian customs authorities.  A 
specimen of that stamp is reproduced in Annex VI.8.1. 

Authorised  consignors  must  take  all  necessary  measures  to  ensure 
the  safekeeping  of  the  special  stamp  or  of  the  pre-authenticated  or 
pre-printed  SADs  or  TADs  in  order  to  avoid  their  misuse,  loss  or 
theft  and  must  present  them  to  the  customs  authorities  when 
required. 

Customs may carry out a post-clearance check to establish whether 
the authorised consignor has taken all necessary measures to ensure 
the  safekeeping  of  the  special  stamp  and  of  the  forms  bearing  the 
stamp of the customs office of departure or the special stamp. 

Where SADs or TADs bearing the special stamp are made out using 
data  processing techniques,  the  competent  authority  may  authorise 

325 

 
 
 
 
 
 
 
the authorised consignor not to sign them.  

Authorised  consignors  who  obtain  this  authorisation  must  enter  in 
box  50  of  the  SAD  or  the  TAD  the  words  ‘Signature  waived  – 
99207’.  

The waiver is subject to the condition that the authorised consignor 
has previously given the customs authorities a  written undertaking 
acknowledging  that  it  is  the  holder  of  the  procedure  for  all  transit 
operations  carried  out  under  cover  of  SADs  or  TADs  bearing  the 
special stamp. 

Where  the  decision  to  revert  to  a  business  continuity  procedure  is 
taken, it is important to ensure that any declaration entered into the 
NCTS but not processed further due to system failure is invalidated. 

VI.3.3.3.2.1 Identification measures 

See: VI.3.3.3.1.  

Where  seals  are  not  required,  the  authorised  consignor  must  enter 
the word ‘Waiver – 99201’ in Box D of the SAD or the TAD after 
the words ‘seals affixed’. 

VI.3.3.3.2.2 Departure of the goods 

The authorised consignor must complete the SAD or the TAD.  

He must inform the customs office of departure, by fax, email or in 
another  way  agreed  in  the  authorisation  of  all  forthcoming  transit 
operations. In this way, the competent authorities can, if necessary, 
carry out checks before the release of the goods. 

The  information  sent  to  the  customs  authority  must  include  the 
following: 

• 
• 

• 
• 

details of the transit declaration; 
the date and time of dispatch of the goods and details of seals 
to be affixed, if appropriate;  
the normal trade description of the goods;  
the numbers of the attached documents, if appropriate. 

In  general,  the  hours  during  which  the  authorised  consignor  may 
start  a  common/Union  transit  procedure  must  coincide  with  the 

326 

 
 
 
 
 
 
normal opening hours of the local customs office.  

However,  taking  account  of  the  individual  activities  of  certain 
economic  operators,  the  competent  authorities  may  include  in  the 
authorisation  the  provision  that  a  common/Union  transit  procedure 
may start outside of the opening hours of the relevant office.  

In  addition,  the  customs  authorities  may  authorise  authorised 
consignors  who  consign  goods  according  to  a  regular  schedule 
(fixed  days  and  hours)  to  provide  details  of  the  schedule  to  the 
appropriate  customs  office.  Customs  may  exempt  the  consignor 
from  giving  information  as  each  consignment  is  dispatched  and 
preclude the intervention of the customs office of departure.  

Where  the  customs  authorities  do  not  check  the  goods  before  its 
departure,  the  authorised  consignor  must,  not  later  than  on 
consignment of the goods, enter: 

• 

• 

• 

- 

- 

- 
- 
- 

in Box 44 of copy 1 of the SAD or of a first copy of the TAD 
details of the prescribed itinerary (if applicable); 
in Box 50 of copy 1 of the SAD or of a first copy of the TAD 
the words ‘signature waived’, where applicable; and, 
in Box D of copy 1 of the SAD or of a first copy of the TAD  

the time limit within which the goods must be presented at the 
customs  office  of  destination  (a  date  must  be  mentioned  and 
not the number of days);  
the  details  of  the  seals  used  (or  the  word  ‘waiver’,  where 
applicable);  
the words ‘authorised consignor’;  
the code ‘A3’; and 
a stamp indicating the  use of a business  continuity procedure. 
Annex  V.1.8.1  contains  the  business  continuity  stamp  in  the 
different languages. 

In  cases  where  the  customs  authorities  of  the  customs  office  of 
departure check the goods, they must record the fact in Box D of the 
SAD or the TAD. 

Copies 4 and 5 of the SAD  or a second copy of  the  TAD must be 
given to the carrier. The authorised consignor shall retain copy 1 of 
the SAD or the first copy of the TAD. 

After  departure  of  the  goods,  the  authorised  consignor  must  send 
copy 1 of the SAD or a first copy of the TAD to the customs office 
of departure without delay and within the time limit specified in the 

327 

 
 
 
 
authorisation.  

CUSTOMS 

The customs office of departure: 

- 

- 

retains copy 1 of the SAD or a first copy of the TAD; 

checks  the  consecutive  numbering  of  the  SADs  or  the  TADs  (pre-authenticated 
SADs or TADs that are not used must be returned to customs).  

VI.3.4 Authorised consignee 

This paragraph is subdivided as follows: 

• 
• 
• 

introduction (Paragraph VI.3.4.1) ; 
authorisation (Paragraph VI.3.4.2) ; 
procedures (Paragraph VI.3.4.3). 

VI.3.4.1 Introduction 

The  general  rule  is  that  goods  placed  under  the  common/Union 
transit  procedure  together  with  the  corresponding  documents  must 
be presented at the customs office of destination. 

However,  authorisation  as  an  authorised  consignee  allows  the 
economic  operator  to  receive  the  goods  at  his/her  premises,  or  at 
any  other  specified  place,  without  presenting  them  at  the  customs 
office of destination. 

VI.3.4.2 Authorisation 

The authorisation procedure must be carried out in accordance with 
VI.2.2, unless otherwise provided hereunder. 

To obtain the status of authorised consignee, an economic operator 
must fulfil the conditions (see VI.2.1). 

The authorisation as an authorised consignee can only be granted if 
the  economic  operator,  in  addition  to  the  other  conditions,  uses  a 
data  processing  technique  to  communicate  with  the  customs 
authorities. 

To enable the competent authority to make an initial assessment, the 
application must indicate as far as possible: 

•  an estimation of how often per month the applicant will receive  

328 

Article 89, 
Appendix I,  
Convention 

 
 
 
 
 
 
 
 
 
 
 
 
 
Annex A-DA 

goods under common/Union transit procedure; 
the location of the goods; 
the place where records are kept. 

• 
• 

The authorised consignee must be organised in a way that will make 
it easy to link the information on the goods in the transit declaration 
with the information in records of the authorised consignee so as to 
enable  customs  authorities  to  check  the  movement.  Of  particular 
importance is information on the volume and type of the goods and 
the volume of the goods and their customs status. 

For  annulment,  revocation  or  amendment  of  the  authorisation  see 
VI.2.3. 

CUSTOMS 

The authorisation must specify the following: 

1.  the customs office or customs offices of destination responsible for the supervision of 

the authorised consignee; 

2.  the time limit in minutes available to the customs office of destination after ending a 
transit  procedure,  within  which  those  authorities  may  carry  out  any  necessary 
controls before the release of the goods;  

3.    in  the  case  of  a  business  continuity  procedure  how,  the  authorised  consignee  is  to 
inform  the  customs  office  of  destination  of  transit  operations  in  order  that  it  may 
carry out any necessary controls before the release of the goods;  

4.  the categories or movements of goods which are excluded from the authorisation (if 

any); 

5.  the  operating  and  control  measures  with  which  the  authorised  consignee  has  to 

comply; 

6. any specific conditions related to transit arrangements carried out beyond the normal 

working hours of the customs office(s) of destination (if applicable). 

VI.3.4.3 Temporary storage 

Articles 
144, 
145(1),(3)  and  (11), 
147 and 148 UCC, 
Article 115 DA 

This paragraph concerns the EU only. 

When  the  goods  are  presented  at  the  authorised  consignee  premises 
and the Union transit procedure is ended, the goods are in temporary 
storage.  

Goods in temporary storage can be stored either in temporary storage 

329 

 
 
 
 
 
 
facilities  or  in  other  places  designated  or  approved  by  the  customs 
authorities. However, where the goods are stored in other places, they 
should  be declared for subsequent customs procedure or re-exported 
no  later  than  6  days  after  their  presentation  (unless  the  customs 
authorities require the goods to be examined). 

The operation of temporary storage facilities requires authorisation to 
be granted by the competent customs authorities.  

Unless the  guarantee waiver applies, the guarantee should be lodged 
irrespective  of  the  place  of  temporary  storage  (temporary  storage 
facilities or the place designated or approved by customs authorities). 

VI.3.4.4 Procedures 

VI.3.4.4.1 Standard transit procedure  

Article 88, 
Appendix I, 
Convention 

The  authorised  consignee  follows  the  same  procedure  as  the  one 
described  in  IV.4.3  except  for  the  following  obligations  the 
consignee has to meet (in the given sequence): 

Articles 315-316 IA 

• 

• 

• 

• 
• 

the  goods  have  to  be  presented  at  the  customs  office  of 
destination; 
after  arrival  of  the  goods  at  a  place  specified  in  the 
authorisation,  the  consignee  has  to  send  immediately  the 
message  ‘Arrival  advice’  (IE007)  to  the  customs  office  of 
destination and inform it of any irregularities or incidents that 
occurred during transport (e.g. seals removed);  
he/she has to wait for the expiry of the timer and the reception 
of  the  message  ‘Unloading  permission’  (IE043)  and  give 
customs  the  possibility  to  check  the  goods  before  their 
unloading; 
he/she has to control and unload the goods; 
he/she has to send the message ‘Unloading remarks’ (IE044) to 
the customs  office of  destination,  indicating any  irregularities, 
at the latest on the third day following the day on which he/she 
has received permission to unload the goods.  

At  the  carrier’s  request,  the  authorised  consignee  will  issue  the 
receipt  certifying  arrival  of  the  goods  at  a  place  specified  in  the 
authorisation  and  contains  a  reference  to  the  MRN  of  the 
common/Union  transit  operation.  The  receipt  must  be  provided 
using  the  form  set  out  in  Annex  B10,  Appendix  III  to  the 

330 

 
 
 
 
Convention/Annex 72-03 IA. 

VI.3.4.4.2 Business continuity procedure  

In  the  case  of  a  business  continuity  procedure,  the  authorised 
consignee  has  to  inform  without  delay  the  competent  authority  by 
whatever means they have agreed in the authorisation (by fax, email 
or  another  way)  about  the  arrival  of  goods.  After  the  unloading 
permission  given  by  the  customs  office  of  destination  he/she  can 
unload the goods at a place or places specified in the authorisation. 

The  authorised consignee has to indicate the date of arrival, actual 
state of the seal(s), the control result code, and his/her authorisation 
stamp  on  copies  4  and  5  of  the  SAD  or  on  a  second  copy  of  the 
TAD,  which  accompanied  the  goods  and  deliver  them  to  the 
customs office of destination as soon as possible,  no later than  the 
following working day. 

The  authorised  consignee  must  inform  the  customs  office  of 
destination  of  the  arrival  of  the  goods  in  accordance  with  the 
conditions laid down in the authorisation in order for the competent 
authorities to carry out controls, where necessary, before the release 
of the goods. 

The  information  sent  to  the  customs  office  of  destination  should 
contain the following: 
-  number of the transit declaration; 
-  date  and  time  of  arrival  of  the  goods  and  the  condition  of  the 

- 

seals, if appropriate; 
the normal trade description of the goods (including HS code, if 
it is part of the declaration);  

-  details  of  excess  quantities,  deficits,  substitutions  or  other 

irregularities such as broken seals. 

In  general,  the  hours  during  which  the  authorised  consignees  can 
receive  goods  will  coincide  with  the  normal  opening  hours  of  the 
customs office of destination.  

However,  taking  account  of  the  individual  activities  of  certain 
economic  operators,  the  competent  authorities  may  include  in  the 
authorisation  the  provision  that  goods  arriving  outside  of  the 
opening  hours  of  the  relevant  office  can  be  released  by  the 
authorised consignee.   

In  addition,  the  customs  authorities  may  authorise  authorised 

331 

 
 
 
 
 
consignees  who  receive  consignments  according  to  a  regular 
schedule (fixed days and hours) to provide details of the schedule to 
the  appropriate  customs  office.  This  may  exempt  the  authorised 
consignee from giving information as each consignment arrives and 
may  allow  them  to  dispose  of  the  goods  at  the  time  of  arrival 
without intervention by the customs office of destination.  

Note: in all instances where excess quantities, deficits, substitutions 
or  other  irregularities  such  as  broken  seals  are  discovered,  the 
customs office of destination must be informed immediately.  

If  the  customs  authorities  decide  to  examine  the  goods,  they  must 
not be unloaded by the authorised consignee. If customs do not wish 
to  examine  the  goods,  the  authorised  consignee  must  be  given 
permission to unload them. 

Where  the  customs  authorities  do  not  check  the  consignment  on 
arrival, the authorised consignee must enter in the left-hand division 
of Box  I of copies 4  and 5 of the SAD or of a second copy of the 
TAD and, if applicable, in his records: 
the date of arrival; and, 
the condition of any seals affixed. 

• 
• 

Note: the second subdivision of Box I is reserved for the entries of 
the customs office of destination.  

Copies 4 and 5 of the SAD  or a second copy of  the  TAD  must be 
forwarded without delay by the authorised consignee to the customs 
office of destination. 

CUSTOMS  

Regarding:  

- 
- 

- 

the recording, control or annotation of the SAD or the TAD;  
the return of copy  5 of the  SAD  or  a  second copy  of  the  TAD  to the  customs 
office of departure;  
the treatment of irregularities; possible checks, etc.;  

the provisions of Part IV apply mutatis mutandis.  

VI.3.5 Goods carried by rail  

VI.3.5.1 Simplifications applicable to transit procedures by rail 

Rail freight transport has been liberalised in the EU since the start 
of  2007,  for  both  national  and  international  services.  Freight 

332 

 
 
 
 
transported  by  rail  under  liberalised  conditions  has  to  follow  the 
same standard transit procedure as for any other transit movement. 
It  should  take  place  under  cover  of  a  standard  transit  declaration 
using the NCTS as described in detail in Part IV or another transit 
procedure described in I.4.2 as for any other transit movement. 

Section  VI.3.5.2  below  indicates  however  certain  rail-dedicated 
particularities when the standard procedure is used. 

Notwithstanding  the  liberalisation  of  the  rail  freight  transport, 
during a transitional period, a special ‘paper-based transit procedure 
for  rail’  can  still  be  applied  until  the  NCTS  has  been  updated  in 
accordance  with  the  UCC  work  programme.  However,  this  paper-
based  procedure  may  be  used  only  when  at  least  two  railway 
undertakings  are  operating  under  the  system  of  transport  in  co-
operation  mode,  which  still  exists  in  the  liberalised  market,  even 
though its use decreases. See Section VI.3.5.3. 

Until  the  NCTS  has  been  updated  in  accordance  with  the  UCC 
Work  Programme,  Member  States  have  also  the  possibility  to 
continue applying other paper-based Union transit procedures. The 
application  of  this  transitional  provision  is  detailed  in  Section 
VI.3.5.4. 

Furthermore,  it  is  possible  to  move  Union  goods  by  rail  from  one 
point to another within the customs territory of  the  Union  through 
the territory of a common transit country without alteration of their 
customs  status  and  without  placing  them  under  a  customs 
procedure, as described in Section VI.3.5.5. 

VI.3.5.2 The standard procedure for rail and its particularities 

Where  goods  are  moved  under  the  cover  of  a  standard  transit 
declaration  using  the  NCTS,  as  described  in  detail  in  Part  IV, 
certain rail-dedicated variations apply. 

The  customs  office  competent  for  the  station  of  departure  is  the 
customs  office of  departure.  The customs  office  competent  for  the 
station  of  destination  is  the  customs  office  of  destination.  If  the 
movement  by  rail  started  before  entering  the  customs  territory  of 
the Union or a common  transit  country, the  station  at  the  customs 
office of first entry will be the station of departure. If the transport 
by rail continues after leaving the customs territory of the Union or 
the  common  transit  country  without  re-entry,  the  station  at  the 

333 

 
 
 
customs office of exit will be the station of destination. 

Articles 302(2)(b), 
IA 
Articles 39 (2)(b), 
Appendix I to the 
Convention 

By  way  of  derogation  from  the  general  obligation  to  seal  the 
consignments  for  identification  purposes,  neither  the  means  of 
transport nor the individual packages containing the goods have to 
be  sealed  if  the  railway  companies  have  applied  identification 
measures. 

Notwithstanding  this  derogation,  the  customs  office  of  departure 
may  still  decide  to  seal  the  consignments  for  identification 
purposes. 

Article 304(6), IA 
Article 43(5), 
Appendix I to the 
Convention 

Goods moved by rail under the Union or common transit procedure 
do  not  have  to  be  presented  at  the  customs  office  of  transit  on  the 
condition  that  the  customs  office  of  transit  can  verify  the  border 
passage of the goods by other means. 

Such  verification  should  only  take  place  when  needed.  The 
verification may take place retrospectively. 

Article 305(1)(f) 

and (4), IA 

Article 44(1)(f) and 
2(b), Appendix I of 
the Convention 

When  wagons  are  withdrawn  from  a  set  of  coupled  railway 
carriages  or  wagons  due  to  technical  problems,  from  the  customs 
perspective it constitutes an incident during transport. Nevertheless, 
the  carrier  may  continue  the  transit  operation  under  the  existing 
transit  procedure.  The  wording  “technical  problems”  should  be 
interpreted widely, also covering such events as dividing of trains or 
withdrawing of wagons due to unforeseen operational disturbances. 

Article 305(6), IA 
Article 44(3), 
Appendix I of the 
Convention 

Article 309(1),(2) 
and (3) IA 
Article 47(4),(5) 
Appendix I of the 
Convention 

When  the  incident  occurs,  it  must  be  annotated  by  the  carrier 
holding  the  goods  on  the  TAD  and  will  be  entered  in  the  NCTS 
system by the Customs Office of Destination.  

The withdrawn wagons remain covered by the transit declaration as 
indicated  on  the  copy  of  the  TAD  (or  any  other  appropriate  form 
indicating the MRN and referring to the incident) accompanying the 
withdrawn  wagons.  However,  they  must  be  presented  to  the 
Customs  Office  of  Destination  within  6  days  that  the  first  wagons 
have been presented to that customs office and the transit operation 
has  ended.  The  Customs  office  of  Destination  must  return  the 
control results within these 6 days.  

When the goods are already being moved to the destination station 
before  an  enquiry  procedure  starts,  they  may  remain  under  the 
existing transit procedure until they arrive. When at the time of the 
enquiry, the goods are still blocked at the place where the incident 

334 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
occurred,  a  new  transit  declaration  needs  to  be  lodged  for  the 
onward  movement.  The  exact  procedure  that  will  be  applicable  to 
the  withdrawn  wagons  will  be  assessed  case  by  case.  In  principle, 
such  assessment  shall  be  performed  by  the  Customs  Office  of 
competent  for  the  place  where  the  incident  occurred  and,  in 
addition, the Customs Office of Departure will consult the Customs 
Office of Destination during the enquiry procedure, if launched. The 
requirement  to  lodge  a  new  transit  declaration  for  the  withdrawn 
wagons that were not presented within the 6 days deadline is one of 
the possible outcomes. 

The  goods  presented  at  the  Customs  Office  of  Destination  may  be 
released  from  transit  and  placed  under  a  consecutive  customs 
procedure  or  temporary  storage,  if  a  national  solution  is  provided. 
The part of the reference amount of the guarantee that was blocked, 
may be reused as from the moment the transit operation has ended 
(even so, part of the consignment was not yet presented). However, 
the transit procedure has not been discharged and customs may still 
claim  the  guarantee  in  case  of  need,  e.g.  if  the  withdrawn  wagon 
never arrives. 

If  the  wagons  arrive  within  6  days,  the  control  result  can  be  sent 
confirming  that  all  goods  arrived  correctly  with  the  corresponding 
code  A  and  the  Customs  Office  of  Departure  can  subsequently 
discharge the transit procedure. 

However,  if  the  wagons  do  not  arrive  within  6  days,  the  transit 
procedure  cannot  be  discharged.  The  customs  office  of  destination 
must  send  the  control  results  with  code  B  and  indicate  that 
wagons/goods are missing. The issue must be further solved in the 
context of the  enquiry  procedure and based on  the  action  taken by 
the office of incident. 

As of the deployment of NCTS 5 at the customs office of departure, 
the deadline to send the control results will be extended to 12 days. 
The above-described process will be managed as ‘partial release’ in 
NCTS  5.  The  Transit  Manual  will  be  amended  at  a  later  stage  to 
describe the procedural rules applicable for NCTS 5, drawing on the 
experience of the forerunners. 

The  following  simplifications  also  apply  for  goods  transported  by 
rail upon authorisation: 

• 
• 

the status of authorised consignor (see Part VI); and  
the status of authorised consignee (see Part VI). 

335 

 
VI.3.5.3 Paper-based transit procedure for rail (transitional provision) 

VI.3.5.3.1 Introduction 

Article 24 TDA  

Articles 55(f) 
Appendix I to the 
Convention 

The  paper-based  transit  procedure  for  goods  carried  by  rail  is  a 
transitional  procedure.  It  entails  using  the  paper-based  CIM 
consignment  note  as  a  transit  declaration  for  goods  carried  by 
paper-based  CIM 
undertakings.  The 
authorised 
consignment  note can  be used until the deployment of  the  updated 
NCTS (phase 5)34. 

railway 

The update of NCTS phase 5 includes features which make it easier 
to lodge the customs transit declaration for rail transport. Therefore, 
once  the  NCTS phase  5  update  has  been  deployed  at  the  customs 
office  of  departure,  the  standard  transit  procedure  based  on  NCTS 
described in Part IV applies.  

transit 
the  paper-based  CIM  consignment  note  as  a 
Using 
declaration  is  optional.  A  railway  undertaking  can  opt  to  use  the 
standard  transit  procedure  based  on  NCTS.  In  that  case,  the  CIM 
consignment  note  serves  only  as  a  transport  document,  and  all 
standard  transit  provisions  apply  as  described  in  Part  IV  and  the 
above Section VI.3.5.2. 

The standard transit procedure also applies if the electronic form of 
the CIM consignment note is used instead of the paper-based form. 
The data on an electronic transport document used by railways as a 
transit declaration will be processed by NCTS. 

VI.3.5.3.2 Conditions for using the paper-based CIM consignment note as a transit 
declaration 

Article 30 TDA 

Article 91, 
Appendix I to the 
Convention 

To use the CIM consignment note as a transit declaration for Union 
or common transit, the following conditions must be met. 

1.  The  goods  must  be  carried  by  a  railway  undertaking  in 
accordance  with 
the  Convention  concerning  International 
Carriage  by  Rail  (COTIF)  of  9 May 1980  in  the  version  of  the 
Protocol of Modification of 3 June 1999. 

2.  The railway undertakings carrying out the transport operation in 
the  customs  territory of  the Union or common transit  countries 

34 In accordance with the UCC work programme. 

336 

 
 
 
 
 
                                                 
must be authorised railway undertakings, or some of them must 
hold  a  national  authorisation  as  an  ‘intermediate  railway 
undertaking’. 

Article 32(1) TDA 

Article 94(1) 
Appendix I to the 
Convention 

3.  The  goods  must  be  successively  taken  over  and  carried  by 
different  authorised  railway  undertakings  at  national  level,  so 
that it is possible to carry goods to and from the nearest station 
in a neighbouring territory  in a  way that is  agreed  between  the 
carriers. 

Articles 29 and 
32(3), 41(1), 41(2) 
TDA 

Articles 92(2) and 
94(3) Appendix I to 
the Convention 

4.  The  involved  railway  undertakings  must  declare  themselves  to 
be  jointly  liable  to  the  customs  authority  for  any  potential 
customs debt (import duties and other charges). 

5.  The  railway  undertakings,  through  their  accounting  offices  and 
in  cooperation  with  each  other,  must  operate  a  commonly-
agreed  system  to  check  and  investigate  irregularities  in  their 
movement  of  goods  (see  also  Section VI.3.5.3.5.1  How  the 
accounting offices). 

6.  The railway undertakings must be responsible for: 

(a) 
(b) 
(c) 
(d) 

the separate settlement of the transport costs; 
the breakdown of the transport costs by country; 
the payment of the respective share of the costs; and 
a system to check and investigate irregularities. 
The competent customs authority must have access to the data in 
the accounting office of the respective railway undertaking. 

The paper-based procedure cannot be used if: 
-  only one carrier is involved in the transport; or 
-  a carrier is carrying the goods beyond the national territory 
with  the  exception  of  carriages  to  and  from  the  station  in  the 
neighbouring territory as agreed between the carriers (see above 
point 3); or 

-  a  carrier  does  not  meet  a  requirement  of  the  simplified 
procedure, unless he/she is authorised as an intermediate railway 
undertaking35 (see above point 2). 

In  all  these  cases,  the  standard  transit  procedure  applies  and  the 
CIM consignment note only serves as a transport document. 

For  more  specific  cases  and  examples  on  using  this  simplified 

35 

An intermediate railway undertaking may be authorised, even if it does not meet all the conditions of the paper-based procedure, if: (i) a railway undertaking 

that is entitled to use the paper-based procedure is acting as the holder of the procedure; and (ii) the intermediate railway undertaking is neither the first nor 

the last carrier in the customs territory of the Union or common transit countries. 

337 

 
 
 
 
 
                                                 
procedure, see Section VI.3.5.3.7. 

VI.3.5.3.3 Authorised railway undertakings 

The authorisation to use the paper-based rail procedure is issued as 
a customs decision upon application. 

This  means  that  the  general  rules  of  the  customs  decisions  as 
described  in  Part VI  apply,  unless  otherwise  specified.  Note, 
however, that the electronic system CDMS is not used for lodging, 
granting  and  managing  this  type  of  decision.  Customs  authorities 
will have to inform each other by other means, and the Commission 
can  facilitate  this  process.  Therefore,  administrations  must  inform 
the  Commission  about  their  decisions  on  authorised  railway 
undertakings.  The  Commission  will  publish  and  update  the 
information 
document 
to 
TAXUD/A2/TRA/02/2019  on  the  CIRCABC  transit36  interest 
group. 

the  working 

in  Annex 2 

The  application  must  be  lodged  with  the  customs  authority 
competent  for  the  place  where  the  applicant’s  main  accounts  for 
customs purposes are held or are accessible, and where at least part 
of the activities covered by the authorisation are to be carried out.  

The  railway  undertaking  must  fulfil  the  general  and  specific 
conditions, including the signing of the relevant declaration (*). 

General conditions 

Article 11 DA 
Article 29(1)(a) TDA 
Article 57(4) and (6) Appendix I to the Convention 

-  The applicant must be registered and have an EORI number if established in the EU. 

-  The applicant must be established in the EU or a common transit country. 

-  Customs must consider that it will be able to supervise the transit procedure and carry out the controls 

without disproportionate effort. 

Specific conditions 

Articles 25(1), 29(1)(b), 32(1) TDA 
Articles 57(4), 92(1) and 94(1) Appendix I to the Convention 

36   Access to the CIRCABC transit interest group is limited to the national customs administration involved in transit and the customs status of goods. To access 

the group, contact your national transit coordinator. Limited access is also provided to railway undertakings through CER. 

338 

 
 
 
 
 
 
                                                 
-  The applicant must be a railway undertaking. 

-  Either: (i) the applicant must regularly use the Union or common transit procedure; or (ii) the customs 

authority must know the applicant can meet the obligations under these procedures. 

-  The  applicant  must  not  have  committed  any  serious  or  repeated  offences  against  customs  or  tax 

legislation. 

-  The applicant must keep records which enable the customs authority to carry out effective controls. 

-  The railway undertaking must declare itself to be jointly liable to the customs authority when involved 

in transporting goods under the paper-based transit procedure for rail (*). 

(*) The declaration sets out the accepted principle that irregularities 
discovered  during  the  application  of  the  paper-based  transit 
procedure can be resolved between the competent customs authority 
and  the  responsible  railway  undertaking  of  the  country  where  the 
irregularity  is  deemed  to  have  occurred.  The  responsible  railway 
undertaking agrees to be liable and to be the first to be asked to pay 
any  customs  debt  (import  duties  and  other  charges).  A  model 
declaration  can  be  found  in  Annex  1  to  the  working  document 
TAXUD/A2/TRA/02/2019. 

Where applicable, customs will determine: 

- 

- 
- 

the arrangements for the movements of Union goods (see ‘Note’ 
in Section VI.3.5.3.4.4); 
the arrangements for using guarantees; 
the procedures to follow at the accounting offices to supervise 
use of the CIM consignment note as a transit declaration. 

The  authorisation  is  applicable  in  all  Member  States  and  in  all 
common  transit  countries  insofar  as  authorised  or  intermediate 
railway undertakings are established in the respective country. 

Nevertheless, the authorised railway undertaking can only operate at 
its respective national scale, with the exception of carriages to and 
from  the  station  in  a  neighbouring  territory  as  agreed  between  the 
carriers (see also Section VI.3.5.3.2). 

Articles 39 and 
41(3) TDA 

Articles 92(3) and 
97(3) Appendix I to 
the Convention  

Article 25(2) TDA 

Article 56(4) 
Appendix I to the 
Convention 

Article 22(4) UCC 

The authorisation takes immediate effect. 

Article 64 
Appendix I to the 
Convention 

Articles 22(5) and 
28 UCC 

Article 64 

In general, the authorisation can be valid without time limits and for 
as long as the railway undertaking fulfils all criteria and conditions. 
However, note the following particularities. 

339 

 
 
 
 
 
 
 
 
 
 
 
Appendix I to the 
Convention 

-  The procedure may no longer be started in an EU Member State 
or common transit country as soon as NCTS phase 5 is deployed 
in  that  EU  Member  State  or  common  transit  country  (see  also 
Section VI.3.5.3.1 - Introduction). 

-  The  authorised  railway  undertakings  of  these  countries  may 
continue  to  participate  as  intermediate  or  receiving  railway 
undertakings. 

-  All authorisations will  cease  to be valid once NCTS phase 5 is 
deployed  in  all  the  EU  Member  States  and  common  transit 
countries.  

VI.3.5.3.4 Using the paper-based transit procedure 

Figure 1 illustrates the transit procedure when the CIM consignment 
note is used as the transit declaration for goods that move from one 
point in the EU or a common transit country to another point in the 
EU or a common transit country. 

For  a  full  understanding  of  the  applicable  rules  and  possible 
variations, the full text of all subsections should be read. 

340 

 
 
 
 
 
 
 
Figure 1: Illustration of the paper-based transit procedure for rail

341 

 
 
VI.3.5.3.4.1 The CIM consignment note as transit declaration 
Articles 6 and 7 
Appendix B COTIF 

The International Rail Transport Committee (CIT) has drawn up in 
agreement  with  the  customs  administrations  and  the  European 
Commission37:  (i)  a  model  CIM  consignment  note;  (ii)  a  model 
CIM/SMGS consignment note; and (iii) a model CIM consignment 
note  for  combined 
transport.  These  forms  are  available  at 
http://www.cit-rail.org. 

The  CIM  consignment  note  may  also  be  used  as  a  CUV  wagon 
note38. In this case, you must tick the box ‘CUV wagon note’ in Box 
30. This use is for transporting empty wagons which are carried as a 
means of transport. The empty wagons should not be placed under 
common/Union  transit,  unless  they  are  not  yet  customs  cleared. 
Therefore, using the model as a CUV wagon note is not relevant for 
customs transit. 

Likewise,  the  CIM  consignment  note  combined  transport  and  the 
combined  consignment  note  CIM/SMGS  have  no  different 
relevance  for  customs  transit.  For  the  purpose  of  customs  transit, 
they  must  both  be  treated  as  a  CIM  consignment  note.  In  the 
following  paragraphs,  all  references  to  the  CIM  consignment  note 
also apply to the combined consignment note CIM/SMGS and to the 
CIM consignment note combined transport. The references to boxes 
on the form in this section all relate to the CIM  consignment note. 
The  corresponding  box  references  for  the  other  consignment  notes 
are listed in a conversion table in Annex VI.8.11. 

Although  the  customs  authorities  and  the  Commission  are  not 
responsible  for  the  forms,  the  forms  can  serve  as  customs  transit 
declarations. Therefore, these forms cannot be changed without the 
prior agreement of the customs authorities and the Commission. 

VI.3.5.3.4.2 The holder of the procedure 

Article 5(15), 5(35) 
and 170(2) UCC 

Article 31(1) TDA  

-  The  holder  of  the  procedure  is  the  declarant  as  indicated  in 

Box 58b of the CIM consignment note.  

37  See working documents TAXUD/1862/2003, TAXUD/1950/2003 and TAXUD/1960/2003, the latter of which was approved at the 102nd meeting of the 

EC-EFTA working group on 10 December 2003. 

38  CUV means the uniform rules concerning the international transport of wagons. 

342 

 
 
 
 
 
                                                 
Articles 3(e) and 
93 Appendix I to 
the Convention 

-  Given  the  contractual  carrier’s  particular  role  in  organising  the 
carriage  of  goods  –  and  thus  his/her  contacts  with  and 
knowledge  of  the  other  carriers  –  it  is  the  contractual  carrier 
(Box 58a) who generally must apply to use a paper-based transit 
procedure  for  rail  in  accordance  with  Articles  5(35)  and  170 
UCC.  Thus,  in  general,  the  contractual  carrier  is  the  holder  of 
the procedure. 

-  However,  the  holder  of  the  procedure  must  be  established  in 
the  EU  or  in  a  common  transit  country.  If  the  transport 
operation  starts  outside  the  customs  territory  of  the  Union  or  a 
common  transit  country,  and  the  contractual  carrier  is  not 
established in the EU or in a common transit country, then any 
the 
railway  undertaking 
other  authorised 
transportation and established in the EU or in a common transit 
country  can  be  indicated  with  its  consent  in  Box  58b  as  the 
holder  of  the  procedure.  Given  the  requirement  to  present  the 
goods  at  the  customs  office  of  departure  within  the  customs 
territory of the Union or in a common transit country, the holder 
of the procedure will, in general, be the first carrier at the entry 
into  the  customs  territory  of  the  Union  or  common  transit 
country. 

involved 

in 

Thus,  in  this  case,  the  contractual  carrier  (Box  58a)  will  apply 
for the  ‘paper-based transit procedure  for  rail’  on behalf of  the 
holder of the procedure (Box 58b). 

VI.3.5.3.4.3 Completing the CIM consignment note as a transit declaration 
Article 12(2) 
Appendix B COTIF 

The  railway  undertaking  that  accepts  to  carry  the  goods  in 
accordance with the COTIF (the contractual carrier indicated in Box 
58a) must complete the CIM consignment note and provide all the 
data  as  set  out  in  Article  7,  Appendix  B  COTIF.  A  CIM 
consignment note must be issued for each consignment. 

Using a CIM consignment note does not automatically mean that a 
railway  company  uses  the  paper-based  transit  procedure  for  rail. 
Therefore,  it  is  mandatory  to  confirm  the  use  of  the  CIM 
consignment note as a transit declaration in Box 58b. 

If  the  contractual  carrier  is  not  the  holder  of  the  procedure,  this 
the  CIM 
means 

the  contractual  carrier 

is  completing 

that 

343 

 
 
 
  
 
consignment note as a transit declaration on behalf of the holder of 
the procedure. 

The CIM consignment note does not contain a particular box where 
the  HS  code  could  be  entered.  However,  in  cases  where  is  the  HS 
code  is  required  in  Union/common  transit,  the  railways’  own  six-
digit NHM code is entered in Box 24, and this code almost always 
corresponds to the HS code. 

Furthermore,  the  CIT  manual  on  the  CIM  consignment  note  states 
that  the  HS  code  must  be  entered  in  Box  21  when  required  by 
customs law. 

If an individual guarantee is used, or if the comprehensive guarantee 
is  supplemented  with  an  additional  guarantee,  this  information 
should be indicated in the CIM consignment note with the guarantee 
type  and  GRN  number,  if  applicable  (see  also  below  Section 
VI.3.5.3.6). 

Article 34 and 
Annex 11 TDA 

If  the  CIM  consignment  note  covers  more  than  one  wagon,  the 
loading list may be used. 

Article 105, 
Appendix I and 
Annex B Appendix 
III to the 
Convention  

The  loading  list  will  include  the  wagon  number  or  container 
number. 

T1  and  T2/T2F  movements  must  be  made  out  on  separate  loading 
lists.  In  this  case,  the  serial  number  of  the  loading  list  will  be 
entered in the box reserved for the description of the goods on the 
CIM. For more information on these codes, see Part I. 

The original loading list should be authenticated with a stamp of the 
station of dispatch. 

VI.3.5.3.4.4 Formalities at departure  
Article 31(2) TDA 

-  The holder of the procedure is responsible for ensuring that all 
involved railway undertakings fulfil the conditions for using this 
simplified procedure. 

Article 93(2) 
Appendix I to the 
Convention 

Articles 32(2) and 
33(1) TDA 

Articles 233(1) and 
233(2) UCC 

-  The holder of the procedure must: 

(a)  present  the  CIM  consignment  note  and  the  goods  at  the 
customs office of departure, unless indicated otherwise (see 
below note); 
the 

if  applicable 

(see  Section 

(b) present 

loading 

list 

344 

 
 
 
 
 
 
 
VI.3.5.3.4.3); 

Article 8 Appendix 
I to the Convention  

(c)  comply with the customs provisions for the procedure; 
(d) provide an appropriate guarantee for the whole itinerary (see 

also below Section VI.3.5.3.6).  

2 

to 

the 

Annex 

-  The  customs  office  of  departure  should  check  whether  the 
holder of the procedure is an authorised railway undertaking and 
if a guarantee is in place. The customs office of departure may 
use 
document 
TAXUD/A2/TRA/02/2019 as a source to check if this guarantee 
is in place. 
Annex  2  contains  only  the  confirmation  that  the  authorised 
railway  undertaking  is  also  authorised  to  use  a  comprehensive 
guarantee  for  the  paper-based  transit  procedure.  See  Section 
VI.3.5.3.6.2  for  the  procedure  to  follow  if  an  individual 
guarantee is being used. 

working 

-  The customs office of departure indicates clearly on Sheets 1, 
2  and  3  in  Box  99  of  the  CIM  consignment  note  reserved  for 
customs,  the  code  as  follows,  unless  indicated  otherwise  (see 
below note): 
(a)  T1: for external transit; 
(b) T2: for internal transit; 
(c) T2F: for internal transit (special fiscal territory). 
Codes  T2  and  T2F  must  be  authenticated  with  the  customs 
stamp.  For  more  information  on  using  codes  T1,  T2  and  T2F, 
see Part I. 

All sheets must be returned to the railway undertaking. 

The holder of the procedure, when necessary, must ensure that all 
goods transported under this simplified procedure are identified by a 
label  or  stamp  with  the  appropriate  pictogram,  unless  indicated 
otherwise (see below note):  

Article 33 TDA 

Article 97(2) 
Appendix I to the 
Convention  

Article 33(4) and 
Annex 10 TDA 

Article 95 
Appendix I and 
Annex B11 
Appendix III to the 
Convention  

The  labels/stamps  are  to  be  affixed  to  or  printed  on  the  CIM 
consignment note. 

The labels/stamps are to be affixed to the relevant wagon if there is 
a full load or to the individual package(s). 

Article 302(2)(b) 
IA 

Unless otherwise decided by the customs office of departure, neither 

345 

 
 
 
 
 
 
 
 
Article 98 
Appendix I to the 
Convention  

the  means  of  transport  nor  the  individual  packages  containing  the 
goods need be sealed by customs. This is because the identification 
measures  applied  by  railways  are  generally  considered  to  be 
sufficient. 

Note 
On the requirement to present the goods, indicate codes T1/T2/T2F 
and affix the label/stamps. 

As a general rule, codes T1, T2 or T2F are presumed on the basis of 
the  country  code  in  Box  62.  For  example,  country  code  80  for 
Germany implies that the T2 procedure is used. If the procedure and 
the  country  of  departure  (on  the  CIM  consignment  note)  do  not 
match, then the code of the procedure must be clearly indicated. For 
the T2/T2F code, these must be authenticated to be valid.  

346 

 
 
 
  
  
 
From  

Via 

To 

Goods 

EU 

Any 

EU 

Non-
Union 

EU 

CTC (1) 

EU 

Union 

Code 
(sheet 1 to 3) 

Pictogram 

Present  

Article 33(1), 33(2) and 33(4) TDA 
Article 97(1) and 97(2) Appendix I to the Convention 

Indicate T1 

Required 

Required 

Articles 39(1) and 39(2) TDA 
Article 97(3) Appendix I to the Convention 

Not required 

Not required 

Presumed 
T2/T2F 

Third 
country 
(2) 

EU 

Any 

CTC 

Third 
country 

CTC 

Any 

Any 

Third 
country 

Any 

Third 
country 

Third 
country 

Any 

EU 

Union  or 
non-
Union 

Indicate T1 
Endorse T2/T2F 

Required 

Article 36(5) TDA 
Required 

Non-
Union 
Union 

Non-
Union 
Union 

Non-
Union 
Union 

Article 97(4) and 97(6) Appendix I to the Convention 

Presumed T1 

Required 

Not required 

Endorse  T2/T2F 
(sheet 3) 

Required 

Required 

Presumed T1 

Required 

Articles 38 and 40 TDA 
Not required 

Presumed 
unless PoUS 

T1, 

Required 

Not required 

Presumed T1 

Required 

Not required 

Article 33(5) and Article 40 TDA 

Presumed 
unless PoUS 

T1, 

Required 

Not required 

Article 39(1) TDA 

Article 97(3) 
Appendix I to the 
Convention 
Article 39(2) TDA 

Article 97(3) 
Appendix I to the 
Convention  

(3) Each  Member  State  must  determine 

the  conditions  and 
arrangements for situations where Union goods are moved from 
one  point  to  another  point  in  the  EU  through  a  common  transit 
country (See also Section VI.3.5.3.3). 

(2) Each  Member  State  must  determine  the 
procedure  for  situations  where  Union 
goods  are  moved  from  one  point  to 
another  point  in  the  EU  through  a  third 
country.  Although  such  movements  are 
generally only possible for T1 procedures, 
rail  transport  is  an  exception,  and  such 
movements  may  be  also  applied  for  T2 
procedures  under  this  paper-based  transit 

347 

 
 
 
 
 
is  suspended  outside 

procedure  for  rail.  The  customs  transit 
procedure 
the 
customs  territory  of  the  EU  (See  also 
VI.3.5.3.3).  Alternatively,  a  proof  of 
Union status could be used. 

VI.3.5.3.4.5 Specific situations at departure 

Articles 33(5) and 
38 TDA 

Article 102 
Appendix I to the 
Convention  

Movement starts from a third country 
If the movement starts outside the customs territory of the Union or 
a  common  transit  country,  the  customs  office  competent  for  the 
border  station  through  which  the  goods  enter  the  customs  territory 
of  the  Union  or  the  common  transit  country  should  act  as  the 
customs office of departure. 

Article 37 TDA 

Article 96 
Appendix I to the 
Convention 

Article 43 TDA 

Article 107(11) 
Appendix I to the 
Convention  

The carrier is bound to the provisions governing the entry of goods 
into  the  customs  territory  of  the  Union  or  the  common  transit 
country,  and  the  customs  authority  maintains  the  right  to  check 
those goods. 

Modification of the contract carriage  
It  may  happen  that  the  contract  is  modified  in  such  way  that  the 
transport: (i) ends outside the EU instead of inside the EU (or vice 
versa);  or  (ii)  ends  outside  the  originally  intended  common  transit 
country  instead  of  inside  the  originally  intended  common  transit 
country  (or  vice  versa).  In  such  cases,  the  transport  must  not  be 
performed  without  the  prior  consent  of  the  customs  office  of 
departure. 

In  all  other  cases,  the  modified  contract  may  be  performed  by 
simply informing without delay the customs office of departure. 

Authorised consignor 
If the first railway undertaking is an authorised consignor, then the 
goods and CIM consignment note do not have to be presented to the 
customs office of departure. 

Nevertheless, this customs office must take the necessary measures 
to  ensure that Sheets 1,  2 and 3  bear  the  code  T1, T2  and T2F,  as 
applicable. 

For more information on the authorised consignor, see Part VI. 

348 

 
  
 
 
 
 
 
 
 
 
 
 
 
VI.3.5.3.4.6 En route 

Article 32(2) TDA 

Article 94(2) 
Appendix I to the 
Convention  

Article 35 TDA 

Article 99 
Appendix I to the 
Convention 

Article 305 IA 

Article 44, 
Appendix I to the 
Convention  

Obligations of all involved railway undertakings (Boxes 58b and 
57) 
All  involved  railway  undertakings  are  responsible  for  the  proper 
application to use this paper-based procedure. 

At the customs offices of transit  
No  formalities need  be  carried  out at  the customs office of transit. 
However,  the  border  passage  will  be  verified  by  checking  the 
accounting  offices  as  further  discussed  in  Section  VI.3.5.3.5.2  or 
through  other  means  or  another  system  (e.g.  the  system  of  the 
railway infrastructure manager). 

When goods are transported through a third country, the procedure 
is considered as suspended in that third country. 

Nevertheless, customs formalities related to the entry or exit of the 
goods in or out of the customs territory of the Union or a common 
transit  country  remain  applicable,  and  the  customs  authority 
maintains the right to check those goods. These formalities concern 
the ‘safety and security rules’ based on the WCO SAFE framework 
of standards as stipulated in Article 46 UCC. 

there  are 

Formalities in the event of incidents 
If 
incidents  during  movements  of  goods  under 
Union/common  transit  operations  as  described  in  Part  IV,  Chapter 
3,  Section  3.1,  the  same  procedures  apply.  However,  bearing  in 
mind  the  particularities  of  this  paper-based  transit  procedure  for 
goods  carried  by  rail,  a  reporting  procedure  should  be  followed  as 
set  out  in  the  CIT  manual  (CIM  Article  42  –  Ascertainment  of 
partial loss or damage, CIT form 20). 

Article 305 UCC IA and Article 44 of Appendix I of the Common 
Transit  Convention  apply  with  the  necessary  changes  (mutatis 
mutandis)  to  transport  under  the  paper-based  transit  procedure  for 
goods carried by rail.  

VI.3.5.3.4.7 At destination 
Article 36(2) TDA 

Article 100(2) 
Appendix I to the 
Convention 

The  customs  office  competent  for  the  station  at  destination  as 
indicated  on  the  CIM  consignment  note  will  act  as  the  customs 
office of destination. 

349 

 
 
 
 
 
 
 
 
 
 
 
Article 36(1) TDA 
Article 100(1)  

Appendix I to the 
Convention 

The  railway  undertaking  carrying  the  goods  at  destination  will 
present to the customs office of destination: 
- 
-  Sheets 2 and 3 of the CIM consignment note. 

the goods;  

The customs office of destination will:  
-  stamp and return Sheet 2 to the railway undertaking;  
-  keep Sheet 3. 

Article 41(3) TDA 

Article 92(3) 
Appendix I to the 
Convention 

The  railway  undertaking  must  make  all  CIM  consignment  notes 
(Sheet  2)  available  at  their  accounting  office  to  the  customs 
authority  in  the  country  of  destination  in  accordance  with  any 
provisions laid down by mutual agreement with this authority. 

VI.3.5.3.4.8 Specific situations at destination 

Articles 36(5) and 
38 TDA 

Article 101 
Appendix I to the 
Convention 

Article 36(2) TDA 

Article 100(2) 
Appendix I to the 
Convention 

Movement ends in a third country  
If  the  movement  ends  in  a  third  country,  then  the  customs  office 
competent for the border station through which the goods leave the 
customs territory of the Union or the common transit countries must 
act as the customs office of destination. 

The carrier is bound by  the provisions governing the exit of goods 
out of the customs territory of the Union, and the customs authority 
maintains the right to check those goods. 

Goods have been unloaded at an intermediate station except for 
excise goods  
If the transportation of the goods or the transit procedure has been 
ended at an intermediate station or en route, then the customs office 
competent for that intermediate station or the place en route should 
act as the customs office of destination. 

The  railway  undertaking  carrying  the  goods  to  this  intermediate 
station will present to the customs office of destination: 
- 
-  Sheets 2 and 3 and a supplementary copy of Sheet 3 of the CIM. 

the goods;  

The  customs  office  of  the  intermediate  station  (the  actual  customs 
office of destination) will:  
-  stamp those sheets; 
-  endorse the sheets with the indication ‘cleared’; 
- 
return Sheets 2 and 3 to the railway undertaking; 

350 

 
 
 
 
 
 
 
 
 
 
 
 
-  keep the supplementary copy of Sheet 3. 

The  declared  customs  office  of  destination  may  subsequently 
request a verification of the endorsement made by the ‘intermediate 
customs office’ on Sheets 2 and 3. 

Article 36(3) TDA 

Movements  of  excise  goods  may  not  be  diverted.  The  declared 
departure  and  destination  must  be  complied  with.  This  means  that 
excise goods cannot be unloaded at an intermediate station. 

Authorised consignee 

Article 44 TDA 

If  an  authorised  consignee  receives  the  goods  at  the  station  of 
destination,  than  the  goods  and  the  CIM  consignment  note  do  not 
have to be presented to the customs office of destination. 

The CIM Sheets 2 and 3 may be directly delivered by the authorised 
the  customs  office  of 
railway  or 
destination. 

transport  undertaking 

to 

For more information on the authorised consignee, see Part VI. 

VI.3.5.3.5  Supervision  of  movements  under  the  paper-based  transit  procedure 
for rail 

VI.3.5.3.5.1 How the accounting offices work 

The  International  Union  of  Railways  (UIC)  has  drawn  up 
accountancy  and  allocation  regulations  which  are  applicable  to 
international  freight  traffic39.  These  rules,  which  are  binding  on 
member  undertakings,  cover  the  settlement  of  accounts  and  the 
division  and  payment  of  amounts  payable  for  the  movement  of 
goods under cover of a CIM consignment note.  

The accountancy regulations require a standardised procedure to be 
used at the accounting offices of the railway undertakings involved 
in  the  carriage  of  the  goods.  This  procedure  consists  of:  (i) 
collecting and exchanging the transport-related data; (ii) comparing 
such  data;  and  (iii)  where  appropriate,  exchanging  information  on 
discrepancies discovered. 

The  railway  undertaking  in  the  country  of  destination  will  be 

39 

UIC Leaflet 304. 

351 

 
 
 
 
 
 
 
                                                 
to  all  carriages  are  available  at 

competent to settle accounts on the basis of the data shown on Sheet 
2  of  the  CIM  consignment  note.  Therefore,  copies  of  Sheet  2 
relating 
the  corresponding 
accounting  office.  The  settlement  consists  of  collecting  relevant 
data  as  defined  in  the  accountancy  regulations.  Such  offices  are 
obliged  to  initiate  the  settlement  on  a  monthly  basis  for  each  rail 
link  and  railway  undertaking  involved.  The  data  must  be  sent  to 
each of the railway undertakings involved. 

The  railway  undertaking  in  the  country  of  departure  is  obliged  to 
check whether these data correspond with its own data. Where any 
discrepancy  exceeding  EUR 30  per  consignment  is  discovered, 
details  must  be  sent  to  the  accounting  office  in  the  country  of 
destination using an agreed form. 

The  accounting  office  of  each  country  of  transit  checks,  where  it 
considers  a  check  to  be  appropriate,  whether  the  settlement  is 
correct. The agreed form is to be used where a discrepancy exceeds 
EUR 30 per consignment. 

Following  the  settlement,  the  accounting  office  in  the  country  of 
destination  usually40  divides  the  amounts  and  finally  transfers  the 
corresponding amounts to the railway undertakings involved. 

This  procedure  may  also  be  agreed  upon  with  non-UIC  members 
according  to  the  accountancy  regulations.  The  application  of  the 
UIC procedure is not a condition for using the simplified rail-transit 
procedure. However, any eligible accountancy procedure must also 
be  binding  for  the  railway  undertakings  involved  and  must  be  as 
reliable  as  the  UIC  procedure.  The  UIC  procedure  needs  to:  (i) 
include a standardised comparison of the data on each consignment 
in the  accounting offices involved; and (ii) use an agreed  form for 
the information on discrepancies. Any accountancy procedure must 
ensure  mutual  control  of  the  railway  undertakings  involved  in  the 
carriage of goods. Thus, the procedure requires the involvement of 
at least two railway undertakings. 

A  railway  company  that  has  not  received  its  share  of  the 
remuneration for the  transport operation after  a  certain period may 
make  investigations  to  trace  the  ‘lost’  goods  or  documents  or 

40 

The UIC intends to modify this principle. The railway undertaking competent to charge the client should be competent for the division and transfer of 

the amounts. Since neither the collection of the transport-related data nor the exchange of these data is concerned, this modification does not affect the 

paper-based transit procedure for rail. 

352 

 
                                                 
determine the country the goods entered last. This makes up for the 
lack  of:  (i)  a  customs  inquiry  procedure;  and  (ii)  the  messages  for 
the end and discharge. 

VI.3.5.3.5.2 Inspections by the competent authorities 

Article 41(3) TDA 

Article 92(3) 
Appendix I to the 
Convention 

It is a requirement that records be held for inspection by customs in 
an  accounting  office  to  be  set  up  in  each  country.  This  is  because 
there  is  no  return  copy  that  would  allow  customs  to  ascertain  that 
the goods arrived. The ending and control messages are replaced by 
checks of records, in particular of the breakdown of transport costs 
and the enquiry procedure of railways. 

Customs  controls  on  the  appropriate  use  of  the  paper-based 
procedure will mainly be performed by the customs authority in the 
country of destination. 

If  there  are  any  irregularities  or  debt  claims,  each  customs 
administration  has  the  possibility  of  dealing  directly  with  the 
respective  railway  undertaking  (see  Annex  1  to  the  working 
document TAXUD/A2/TRA/02/2019). 

It should be borne in mind that the existing clearing and enquiring 
system of the railway undertakings forms an essential element of the 
paper-based  transit  procedure  for  rail.  The  paper-based  transit 
procedure  for  rail  is  considered  to  be  reliable  and  to  allow  for:  (i) 
controls  of  the  accounts  of  the  railway  undertakings;  and  (ii)  the 
waiver  of  a  return  copy  of  the  CIM  consignment  note  used  as  the 
transit declaration41. 

Therefore, proper and effective controls of the simplified procedure 
must  use  the  essential  elements  of  the  railway  undertakings’ 
accountancy procedure. 

The  most  important  indication  that  goods  placed  under  the  paper-
based transit procedure for rail have not reached their destination is 
the  information on discrepancies.  However,  this  information  might 
also  concern  rail  freight-related  discrepancies  that  do  not  require 
follow-up by customs. To  carry out a proper and  effective control, 
the information on discrepancies sent or received by the respective 
accounting  offices  must  be  presented  to  and  checked  by  the 

41 

See the recitals of Regulation (EEC) No 304/1971 of the Commission.  

353 

 
 
 
 
                                                 
competent authorities. Any follow-up action, e.g. inquiries with the 
office  of  destination,  are  only  necessary  where  the  discrepancy 
affects the transit procedure. 

The  proper  application  of  the  simplified  procedure  must  be 
monitored  on  the  basis  of  Sheet  2  of  the  CIM  consignment  note. 
This  sheet,  which  should  bear  the  endorsements  required  by  the 
transit legislation, must be held available at the accounting office in 
the country of destination (see Section VI.3.5.3.4.7). Monitoring of 
the  proper  application  should  consist  of  random  checks  of  Sheet  2 
of the CIM consignment note. Using the post-clearance verification 
procedure should also be considered42. 

VI.3.5.3.6 Guarantee in the context of the simplified rail-transit procedure 

Articles 215(2), 
98(1), 89(4) and 
233(1)(c) UCC 

Article 16(1) DA 

Article 28(1) UCC 

Article 10(1) 
Appendix I to the 
Convention 

The  holder  of  the  procedure  must  provide  an  appropriate 
guarantee – valid, sufficient and  covering  the  full itinerary  on the 
customs territory of the Union and common transit countries. 

the  nature  of 

the  paper-based  procedure, 

the 
Considering 
the  most  appropriate  form  of 
‘comprehensive  guarantee’ 
guarantee.  There  is  no  efficient  procedure  allowing  the  customs 
office  of  departure  to  release  a  movement  with  an  individual 
guarantee. 

is 

VI.3.5.3.6.1 Using a comprehensive guarantee 
Articles 156 and 
157(3) IA 

Article 74(4) 
Appendix I to the 
Convention  

If  a  comprehensive  guarantee  has  been  provided  in  the  context  of 
the simplified rail-transit procedure, the following conditions apply. 
-  The holder of the procedure is responsible for checking that the 
level of reference amount is sufficient at all times and covers the 
full itinerary on the customs territory of the Union and common 
transit countries. 
Note:  
(a)  If the level of the reference amount is insufficient, then the 
holder of the procedure must increase the reference amount 
or  supplement  an  additional  guarantee.  This  information 
must  be  indicated  in  the  CIM  consignment  note  with  the 
guarantee type and, where appropriate, the GRN number. 

42  For details see Part IV, Chapter 5, Paragraph 5 of the Transit Manual. 

354 

 
  
 
 
 
 
  
 
 
                                                 
(b) The  reference  amount  may  be  re-used  for  a  subsequent 
transit  operation  starting  from  the  moment  the  transit 
procedure has ended. 

-  The  customs  office  of  departure  should  check  whether  a 
comprehensive guarantee is in place. Customs may use Annex 2 
to the working document TAXUD/A2/TRA/02/2019 as a source 
for  verification.  Customs  may  also  presume,  based  on  that 
information,  that  the  condition  is  fulfilled  (see  also  Section 
VI.3.5.3.4.4). 

-  The  competent  customs  authority  (of  the  customs  office  of 
guarantee)  should  perform  regular  and  appropriate  audits  to 
monitor usage of the reference amount. 

Monitoring  the use of the comprehensive  guarantee  for  this  paper-
based procedure is different from monitoring in the standard transit 
procedure.  Because  of  this,  the  comprehensive  guarantee  must 
allocate a reference amount to use this paper-based procedure that is 
distinct from  the reference amount allocated to the standard transit 
procedure. 

If  audits  reveal  that  the  conditions  for  using  the  comprehensive 
guarantee have not been  fulfilled, the competent  customs  authority 
may: 
- 
-  suspend/revoke 

review the reference amount of the comprehensive guarantee; 
relevant 

the 
authorisations  to  use  a  comprehensive  guarantee  and  use  the 
paper-based rail procedure; 
impose  an  administrative  penalty  due  to  non-compliance  with 
the conditions for using the comprehensive guarantee; 
impose  an  administrative  penalty  for  non-compliance  with  the 
obligations related to transit procedure; 

authorisations, 

- 

- 

the 

i.e. 

Articles 23, 28(1), 
28(2) and 42 UCC 

Article 17, 65(3), 
66 and 67 
Appendix I to the 
Convention  

-  establish  a  customs  debt  and  related  recovery  procedures  if 

applicable. 

For  more 
the  authorisation 
comprehensive guarantee, see Part III and Part VI. 

information  on 

for  using  a 

VI.3.5.3.6.2 Individual guarantee 

In most cases, a comprehensive guarantee should be used. However, 
it  is  sometimes  appropriate  to  use  individual  guarantees.  An 
individual guarantee may be appropriate in rare cases when: 
-  an authorised railway undertaking acts mainly as a participant in 

355 

 
 
 
 
 
 
the chain, but needs to act exceptionally as holder of the 
procedure and therefore does not have a comprehensive 
guarantee; 
the reference amount of the comprehensive guarantee is 
insufficient and must be supplemented with an additional 
guarantee. 

- 

If  an  individual  guarantee  is  provided  in  the  context  of  this 
simplified rail-transit procedure: 
- 

the holder of the procedure must present to the customs office of 
departure  an  appropriate  guarantee  and  indicate  the  guarantee 
type  –  he/she  must  also  indicate  the  GRN  number  in  the  CIM 
consignment note where appropriate; 
the  customs  office  of  departure  should  check  whether  the 
individual  guarantee  is  appropriate,  i.e.  it  must  check  whether 
the  guarantee  is:  (i)  valid;  (ii)  sufficient  to  cover  any  potential 
customs  debt;  and  (iii)  covers  the  full  itinerary  on  the  customs 
territory of the Union and common transit countries; 
the customs office of departure may only release the individual 
guarantee when it has the necessary assurance that the transit 
procedure has ended correctly. 

- 

- 

Although  the  goods  and  CIM  consignment  note  must  not  be 
presented at the customs office of departure in certain situations (see 
note  of  Section  VI.3.5.3.4.4),  the  individual  guarantee  must  be 
presented at the customs office of departure. 

356 

 
 
 
 
 
VI.3.5.3.7 Case scenarios 

VI.3.5.3.7.1 Examples 

1.  Non-Union  goods  are  to  be  carried  from  Rotterdam/NL  to 

Vienna/AT 
Contractual carrier: DB Cargo Nederland 
Other carriers: DB Cargo AG, Rail Cargo Austria 
The details of DB Cargo Nederland are shown in Box 58a. The 
other carriers are shown in Box 57. The contractual carrier and 
the  other  carriers  comply  with  the  requirements  of  the  paper-
based procedure. DB Cargo Nederland may apply for the paper-
based rail-transit procedure by completing Box 58b, i.e. ticking 
the box ‘yes’ and entering its UIC code 2184. 

2.  Non-Union  goods  are  to  be  carried  from  Rotterdam/NL  to 

Vienna/AT 
Contractual carrier: DB Cargo Nederland 
Other carriers: Rail Express, Rail Cargo Austria 
The  paper-based  procedure  is  not  applicable,  because  Rail 
Express  is  not  entitled  to  use  the  simplification.  The  standard 
transit procedure applies. The CIM consignment note serves as a 
transport  document  only.  Provided 
is 
authorised  as  an  intermediate  railway  undertaking,  the  paper-
based procedure is applicable. 

that  Rail  Express 

3.  Non-Union  goods  are  to  be  carried  from  Rotterdam/NL  to 

Vienna/AT 
Contractual carrier: DB Cargo Nederland 
Other carriers: DB Cargo Nederland 
The  paper-based  procedure  is  not  applicable,  because  only  one 
railway  undertaking  is  involved  in  the  transport.  The  standard 
transit procedure applies. The CIM consignment note serves as a 
transport document only.  

4.  Non-Union  goods  are  to  be  carried  from  Rotterdam/NL  to 

Banja Luka/BA 
Contractual carrier: SBB Cargo 
Other  carriers:  DB  Cargo  Nederland,  DB  Cargo  AG,  Rail 
Cargo  Austria,  SŽ – Tovorni  Promet  D.O.O.,  HŽ  Cargo, 
ZFBH (BA) 
The  details  of  SBB  Cargo  are  shown  in  Box  58a.  The 
contractual carrier and the other carriers in the EU comply with 
the requirements of the paper-based procedure. SBB Cargo may 
apply for the paper-based procedure by completing Box 58b of 

357 

 
 
transit  operation  ends 
the  CIM  consignment  note.  The 
automatically  in  accordance  with  Article 36(5)  TDA  and 
Article 101  of Appendix I  to  the  Convention  when  the  goods 
leave the customs territory of the Union. 

5.  Non-Union  goods  are  to  be  carried  from  Rotterdam/NL  to 

Banja Luka/BA 
Contractual carrier: ZFBH (BA) 
Other  carriers:  DB  Cargo  Nederland,  DB  Cargo  AG,  Rail 
Cargo  Austria,  SŽ – Tovorni  Promet  D.O.O.,  HŽ  Cargo, 
ZFBH (BA) 
The  contractual  carrier  is  established  outside  the  EU.  All  other 
railway  undertakings  comply  with  the  requirements  of  the 
paper-based  procedure  and  may  apply  for  the  paper-based 
procedure by completing Box 58b of the CIM consignment note 
in accordance with Article 31(1)(a) TDA and Article 93(1)(a) of 
Appendix  I  to  the  Convention.  The  transit  operation  ends 
with 
automatically 
Article 36(5) TDA and Article 101 
the 
Convention  when  the  goods  leave  the  customs  territory  of  the 
Union. 

accordance 
of Appendix I 

in 

to 

6.  Non-Union goods are to be carried from Banja Luka/BA to 

Bratislava/SK 
Contractual carrier: ZFBH (BA) 
Other  carriers:  HŽ  Cargo,  SŽ – Tovorni  Promet  D.O.O., 
Rail Cargo Austria, ZSSK CARGO 
The  contractual  carrier  is  established  outside  the  EU.  All  other 
railway  undertakings  comply  with  the  requirements  of  the 
paper-based procedure. ZFBH may apply on behalf of one of the 
other railway undertakings with the other railway undertaking’s 
consent  to  use  the  paper-based  procedure  by  ticking  the  box 
‘yes’ in Box 58b in accordance with Article 31(1)(b) TDA and 
Article  93(1)(b)  of  Appendix  I  to  the  Convention.  Box  58a 
shows  the  details  of  ZFBH,  while  the  UIC  code  of  the  other 
railway undertaking that has given its consent is to be entered in 
Box 58b. In accordance with Article 33(5) TDA and Article 102 
of Appendix I to the Convention, the simplified procedure starts 
and one of the other railway undertakings  acts as the holder of 
the procedure when the train enters the EU. 

7.  Non-Union  goods  are  to  be  carried  from  Rotterdam/NL  to 

Alessandria/IT  
Contractual carrier: DB Cargo Nederland  

358 

 
Other  carriers:  DB  Cargo  AG,  BLS  Cargo,  Mercitalia,  DB 
Cargo Italia 
Note: this concerns five carriers in a chain that comply with the 
requirements of the paper-based procedure in four countries. 
The details of DB Cargo Nederland are shown in Box 58a. The 
other carriers are shown in Box 57. The contractual carrier and 
the  other  carriers  comply  with  the  requirements  of  the  paper-
based  procedure  in  their  respective  countries.  DB  Cargo 
Nederland may apply  for the paper-based rail-transit procedure 
by  completing  Box  58b,  i.e.  ticking  the  box  ‘yes’  and  entering 
its UIC code 2184. 

8.  Non-Union  goods  are  to  be  carried  from  Bern/CH  to 

Rotterdam/NL 
Contractual carrier: DB Cargo Schweiz  
Other carriers: DB Cargo Nederland, DB Cargo AG 
The  details  of  DB  Cargo  Schweiz  are  shown  in  Box  58a.  The 
other carriers are shown in Box 57. The contractual carrier and 
the  other  carriers  comply  with  the  requirements  of  the  paper-
based procedure. However, the contractual carrier and the holder 
of the procedure  are different,  and  DB  Cargo AG  is the holder 
of the procedure. Since DB Cargo Schweiz is not the holder of 
the procedure, it may apply for the paper-based transit procedure 
on behalf  of DB Cargo  AG with  the  consent  of DB Cargo  AG 
by  completing  Box  58b,  i.e.  ticking  the  box  ‘yes’  and  entering 
its UIC code 2180. 

9.  Non-Union  goods  are  to  be  carried  from  Belgrade/XS  (CS) 

to Rotterdam/NL  
Contractual carrier: Srbija Kargo AD 
Other  carriers:  Rail  Cargo  Hungaria,  Rail  Cargo  Austria, 
DB Cargo AG, DB Cargo Nederland NV  
Srbija Kargo  AD may  apply on  behalf  of Rail  Cargo  Hungaria 
to use the paper-based procedure by ticking the box ‘yes’ in Box 
58b.  Box  58a  shows  the  details  of  Srbija  Kargo  AD,  while  the 
UIC  code  2155  of  Rail  Cargo  Hungaria  should  be  entered  in 
Box 58b. In accordance with Article 33(5) TDA and Article 102 
of  Appendix  I  to  the  Convention,  the  paper-based  transit 
procedure starts – and Rail Cargo Hungaria acts as the holder of 
the procedure – when the train enters the EU. 

359 

 
 
 
 
VI.3.5.3.7.2 Particular situations of contractual carriers 

The condition of having goods successively taken over and carried 
by  different  authorised  railway  undertakings  is  no  longer  fulfilled 
where there is a complete merger of railway companies from several 
countries into a single undertaking. However, the fact that different 
railway companies are part of the same financial holding should not 
in  principle  call  this  condition  into  question,  provided  that  the 
different freight services continue to operate separately. 

The  condition  is  also  not  met  when  a  single  railway  company 
carries  out  an  international  transport  operation  in  a  liberalised 
framework, e.g. as sole transporter from the country of departure to 
the country of destination. 

Furthermore, 
the  contractual  carrier  may  also  have  non-
conventional  characteristics,  according  to  the  international  rail-
freight  rules.  These  different  characteristics  must  be  taken  into 
account  when  deciding  whether  to  use  the  paper-based  rail-transit 
procedure. Some of these possible non-conventional characteristics 
are discussed in the bullet points below. 

-  The  contractual  carrier  is  the  forwarding  or  transiting  railway 
undertaking,  or  a  railway  undertaking  in  the  country  of 
destination. 
In this case, the contractual carrier may act as a holder of the 
procedure in the paper-based procedure when the paper-based 
procedure meets the conditions of the paper-based procedure. 

-  The contractual carrier is not physically involved in the carriage 

of goods. 
In this case, the contractual carrier may act as a holder of the 
procedure  in the  paper-based  procedure and be represented at 
the customs office of departure by the first carrier in the chain 
on the territory of the EU or a common transit country. 

-  The  contractual  carrier  meets  the  requirements  of  the  paper-

based procedure, but does not provide a guarantee. 
In this case, the contractual carrier may not act as a holder of 
the  procedure.  Another  authorised  railway  undertaking  may 
apply  to  use  the  paper-based  procedure  as  a  representative  of 
the contractual carrier. 

-  The contractual carrier is not a railway undertaking. 

In this case, the contractual carrier may not act as a holder of 
the procedure in the paper-based procedure, since Article 25(1) 

360 

 
 
TDA and Article 93 of Appendix I to the Convention requires a 
railway company to be the holder of the procedure. 

-  The  contractual  carrier  does  not  meet  the  requirements  of  the 

paper-based procedure. 
In this case, the contractual carrier may not act as a holder of 
the  procedure in the paper-based  procedure. The  holder of the 
procedure  is  the  only  person  who  may  be  granted  the  use  of  a 
simplification.  As  a  general  rule,  the  holder  of  the  procedure 
must  meet  the  requirements  of  a  simplification.  However,  the 
contractual carrier may apply to use the simplified procedure as 
a representative of another carrier that meets the requirements 
and that may act as a holder of the procedure. 

361 

 
 
 
 
VI.3.5.4 Other paper-based rail-transit procedures (transitional provision) 

Article 45 TDA 

Article 6 of the 
Convention 

Until the NCTS has been updated in accordance with the UCC work 
programme, Member States and common transit countries have the 
right 
transit 
to  continue  applying  other  paper-based  Union 
procedures,  provided  that  the  measures  applying  to  goods  placed 
under the Union or common transit procedure are complied with. 

The  arrangements  –  at  national,  bilateral  or  multilateral  level  –  to 
use  such  paper-based  Union  transit  procedures  must  have  been 
established before the entry into force of the UCC. 

For  example,  this  is  the case  when  goods  are  moved  by  rail  under 
the  CIM/SMGS  or  SMGS  consignment  note  and  need  to  enter  the 
customs  territory  of  the  Union  until  they  reach  a  specific  point 
within the same country of entry. 

VI.3.5.5 T2-Corridor 

Article 119(2)(c) 
DA 

Article 2(a) 
Appendix II to the 
Convention 

Although using the T2-Corridor is not a customs transit procedure, 
it is worth remembering that this type of facilitation exists for Union 
goods  transported  by  rail.  Although  the  T2-Corridor  is  not  a 
common transit procedure, it  may  be  regarded  as  a  national  transit 
simplification in common transit countries. However, technically, in 
the customs territory of the Union and according to the Convention, 
the  concept  of  the  presumption  of  the  customs  status  of  Union 
goods is used. 

By  using  the  T2-Corridor,  Union  goods  carried  by  rail  may  move, 
without  being  subject  to  a  customs  procedure  for  their  movement, 
from one point to another within the customs territory of the Union 
and be transported through the territory of a common transit country 
without  alteration  of  their  customs  status.  This  requires  the 
following conditions to be met:  

1.  the transport of the goods must be covered by a single transport 

document issued in a Member State;  

2.  the  single  transport  document  must  contain  the  following 
endorsement: ‘T2-Corridor’ and the number of authorisation of 
the railway undertaking in Switzerland;  

3.  the transit through a common transit country must be monitored 

362 

 
 
 
 
 
 
by an electronic system in that common transit country; and  

4.  the  railway  undertaking  concerned  must  be  authorised  by  the 
common  transit  country  whose  territory  is  transited  to  use  the 
‘T2-Corridor’ procedure.  

The  common  transit  country  must  keep  the  joint  committee  or  the 
relevant working group set up by that committee informed about the 
arrangements  for  the  electronic  monitoring  system,  and  about  the 
railway undertakings which are authorised to use the T2-Corridor. 

Currently,  such  a  system  is  only  in  place  in  Switzerland.  The  T2-
Corridor  in  Switzerland  has  the  status  of  a  national  transit 
procedure.  The  list  of  railway  undertakings  authorised  to  use  this 
T2-Corridor  and  information  about  the  procedure  to  follow  can  be 
found here: 
http://www.ezv.admin.ch/zollanmeldung/05042/05049/index.html?l
ang=en. 

VI.3.6 Goods carried by air – using paper-based manifests to place goods under 
the common/Union transit procedure 

This paragraph is subdivided as follows: 

Introduction (Paragraph VI.3.6.1); 

• 
•  Using  the  paper-based  common/Union  transit  procedure  for 

goods carried by air (Paragraph VI.3.6.2); 

•  Particular cases (Paragraph VI.3.6.4). 

VI.3.6.1 Introduction 

Articles 108-111(b) 
Appendix I to the 
Convention 

Article 233(4)(d) 
and 233(4)(e) UCC 

Articles 46-48 TDA  

To use the paper-based common/Union transit procedure for goods 
carried by air, the holder of the procedure must lodge a guarantee. 

That simplification may be used only until the date of the upgrading 
of the NCTS. After that date, the economic operators must use the 
NCTS and can replace that simplification: 

-  either by the standard transit procedure (Part IV); or 

-  by  using  a  customs  declaration  with  reduced  data  requirements 

to place goods under the common/Union transit procedure. 

Airline  companies  which  fulfil 

the  conditions  set  out 

in 

363 

 
 
 
 
 
Section VI.2.1  may  use  the  paper-based  common/Union  transit 
procedure for goods carried by air. 

The  airline  company  operating  the  transit  procedures  for  goods 
carried  by  air  will  become  the  holder  of  the  procedure  and  may 
carry out transit formalities using the goods manifest as the transit 
declaration. 

The  airports  of  the  Union  and/or  common  transit  countries  are 
specified in the authorisation.   

Conceptually,  the  goods  manifest  used  as  a  transit  declaration 
should  be  distinguished  from  the  commercial  manifest  or  the 
groupage manifest. 

Note that transit by air can always also take place under the cover of 
a standard transit declaration using the NCTS. 

The  airport  of  loading  is  the  airport  of  departure;  the  airport  of 
unloading is the airport of destination. 

VI.3.6.2  Using  the  paper-based  common/Union  transit  procedure  for  goods 

carried by air 

Articles 108-110 
Appendix I of the 
Convention 

Articles 47-48 TDA    

An  airline  company  is  authorised  to  use  the  paper-based  goods 
manifest as a transit declaration. 

The  goods  manifest  used  must  correspond  in  substance  to  the 
specimen  in  Appendix  3  of  Annex  9  to  the  Convention  on 
International Civil Aviation, done in Chicago on 7 December 1944. 

A  requirement  of  this  procedure  is  that  goods  placed  under  the 
different transit procedures must be listed on separate manifests that 
will  serve  as  the  transit  declaration  for  each  respective  procedure. 
Thus, for instance, a flight may covered by three manifests: 

1.  the normal commercial goods manifest (which covers all  goods 

on board the airplane);  

2.  a  goods  manifest  serving  as  a  transit  declaration  listing  those 

goods that are placed under the T1 transit procedure; 

3.  a  goods  manifest  serving  as  a  transit  declaration  listing  those 
goods that are placed under the T2 or T2F transit procedure. 

364 

 
VI.3.6.2.1  Authorisation  to  use  the  paper-based  common/Union  transit 
procedure for goods carried by air  

Article 108 
Appendix I of the  
Convention 

Article 22(1) UCC 

Article 26 TDA 

TRADE 

The  authorisation  procedure  must  be 
Section VI.2.2. 

in  accordance  with 

The  application  must  be  lodged  with  the  customs  authorities 
competent  for  the  place  where  the  applicant’s  main  accounts  for 
customs purposes are held or accessible, and where at least part of 
the activities covered by the authorisation are to be carried out.  

For  annulment,  revocation  or  amendment  of  the  authorisation,  see 
Section VI.2.3. 

Whenever the airline wishes to change one or more airports, it must 
request the amendment of the existing authorisation.  

The airline company must provide the following information in the application: 

1.  the form of the manifest;  
2.  the names of the airports of departure involved in the procedure; 
3.  the names of the airports of destination involved in the procedure; 

CUSTOMS 

The authorisation includes:  

- 
- 

the form of the manifest;  
the  names  of  the  airports  of  departure  and  destination  involved  in  the 
procedure; 
the  conditions  for  using  the  procedure,  including  the  requirement  to  use 

- 
separate goods manifests for the T1, T2 and T2F procedures. 

TRADE 

The airline company is required to send an authenticated copy of the authorisation to 
the customs authority of each named airport. 

The  authorisation  must  be  presented  whenever  required  by  the  customs  office  of 
departure. 

365 

 
 
 
 
VI.3.6.2.2  Using  the  paper-based  common/Union  transit  procedure  for  goods 

carried by air  

Article 109 
Appendix  I  to  the 
Convention 

Article 47 TDA 

The goods manifest must contain the following information: 
• 
• 
• 
• 
• 

the customs status of the goods (T1, T2 or T2F, as appropriate); 
the name of the airline company carrying the goods; 
the flight number; 
the date of the flight; 
the name of the airport of departure (loading) and the airport of 
destination (unloading); 
the date of issuing and the signature. 

• 
And  for  each  consignment  entered  on  the  manifest,  the  following 
four pieces of information must be included. 

1.  The number of the air waybill. 
2.  The number of packages. 
3.  The trade description of the goods including all the details 
necessary for their identification or, where appropriate, the 
entry ‘Consolidation’, which may be abbreviated (equivalent 
to groupage). In such cases, the air waybills for 
consignments on the manifest must include the trade 
description of the goods including all the details necessary 
for their identification. Those air waybills must be attached 
to the manifest. 
4.  The gross mass. 

Where the airline is not an authorised consignor, at least two copies 
of the manifest(s) must be presented for endorsement to the customs 
authorities at the airport of departure. 

CUSTOMS at the airport of departure 

Endorse  the  manifest(s)  with  the  name  and  stamp  of  the  customs  office,  the  date  of 
endorsement, and the signature of the customs official. 

Retain one copy of each manifest. 

At  the  airport  of  destination,  the  airline  company,  which  does  not 
have the status of an authorised consignee, presents the goods and a 
copy  of  the  manifest(s)  used  as  the  transit  declaration(s)  to  the 
customs office.  

For control purposes, the customs office of destination may require 
the  goods  manifests  (or  air  waybills)  to  be  produced  for  all  the 

366 

 
 
 
 
goods unloaded. 

Note for the Union: Union goods not subjected to the internal Union 
transit  procedure  (T2,  T2F)  will  be  entitled  to  free  onward 
movement  to  their  destination  in  the  Union  provided  there  is  no 
reasonable suspicion or doubt as to the status of the goods on arrival 
at the airport of destination. 

CUSTOMS at the airport of destination 

Retain one copy of each manifest presented. 

The customs authorities at the airport of destination do not need to 
return copies of the manifest to the customs authorities at the airport 
of departure. The discharge of the transit procedure is carried out on 
the basis of a monthly list drawn up by the airline.  

Article 110 
Appendix I of the 
Convention 

Article 48 TDA 

TRADE 

The  airline  or  its  representative  at  the  airport  of  destination  must  draw  up  at  the 
beginning  of  each  month  a  list  of  the  manifests  that  were  presented  to  the  customs 
office at the airport of destination during  the previous  month. This  list must contain 
the following information:  

- 
- 
- 

the reference number of each manifest; 
the relevant code T1, T2 or T2F; 
the  name  (which  may  be  abbreviated)  of  the  airline  company  that  carried  the 
goods; 
the flight number; 
the date of the flight. 

- 
- 
Note: a separate list must be drawn up for each airport of departure. 

CUSTOMS 

The customs office of destination endorses a copy of the list of manifests prepared by 
the airline company. The customs office then sends this list to the customs office of 
departure. 

The  airline  may,  with  the  agreement  of  the  customs  office  of  destination,  be 
authorised to send the monthly list of manifests to the customs office of departure. 

The customs office of departure must ensure that it has received the lists.   

367 

 
 
 
If  irregularities  are  found  in  connection  with  the  information  on  the  manifests 
appearing on the list, the customs office of destination must inform the customs office 
of departure and the authority that granted the authorisation, referring in particular to 
the air waybills for the goods in question. 

VI.3.6.2.3  Using  the  paper-based  common/Union  transit  procedure  for  goods 
carried by air 

The air waybills for goods already moving under a transit procedure 
(Union/common  transit  document,  ATA  carnet,  NATO  form  302, 
etc.) are included on the commercial  goods  manifest,  but must not 
appear  on  the  manifest  constituting  the  transit  declaration.  The  air 
waybill  for  such  goods  must  include  references  to  the  transit 
procedure  (document  number,  date,  and  the  customs  office  of 
departure) being used.  

The schematic diagram below illustrates the use of the paper-based 
common/Union transit procedure for goods carried by air. 

368 

 
 
Using the paper-based common/Union transit procedure for goods carried by air  

Airline company 

Airline  goods  manifest 

for all goods 

The  airline  company  completes  2  copies  of  each 

type of manifest for endorsement by the customs 

office  of  departure  at  the  airport  of  departure. 

That customs  retains one copy. 

Manifest  T1  for  non-

Manifest  T2F  for  goods 

Union goods 

travelling 

to, 

from  or 
fiscal 

special 

between 

territories 

The  airline  company  presents  one  copy  of  each 

manifest to the customs office of destination at the 

airport of destination. Customs retains the copy. 

369 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
VI.3.6.3 The use of the common/Union transit procedure based on an electronic 

manifest for goods carried by air  

Annex deleted as no longer relevant. 

VI.3.6.4  Particular  cases  (using  the  paper-based  common/Union  transit 

procedure for goods carried by air)   

Groupage (‘consolidations’) 

There are two types of air groupage: 

1.  groupage  carried  out  by  the  airline  company:  in  this  case,  the 
airline company itself indicates the status of the goods against each 
line of the goods manifest; 

2.  groupage  subject  to  a  contract  between  the  consignor  and  the 
consolidator: this contract is known as a house air waybill (HAWB). 

The  air  transport  of  the  consolidation  in  its  entirety  is  carried  out 
under  the  cover  of  a  contract  between  the  consolidator  and  the 
airline company. This contract is known as a master air waybill. The 
consolidation is also the subject of a consolidation manifest, which 
is  an  analytical  summary  of  all  the  packages  contained  in  the 
consolidation  with  references  to  the  house  air  waybill  for  each 
consignment. It is therefore necessary to make a distinction between 
the  consolidation  manifest  and  the  airline’s  goods  manifest,  which 
serves as a transit declaration. 

It may occur that an airline company transports a consolidation on a 
master  air  waybill  according  to  the  paper-based  common/Union 
transit  procedure  for  goods  carried  by  air.  If  this  occurs,  it  is 
accepted that the airline company does not know the contents of the 
house air waybills which have been prepared by the consolidator. In 
such  cases,  the  airline  company  can  accept  consolidations  for 
dispatch under both types of transit procedures provided that: 

• 

• 

• 

the  consolidator  undertakes  to  hold  the  status  of  individual 
consignments at house air waybill level; 
the consolidation manifests contain the information specified in 
Appendix  3  of  Annex  9  to  the  Convention  on  International 
Civil Aviation; 
at  departure  and  at  destination,  the  house  air  waybills  are 
available for customs supervision; 

370 

 
 
 
 
• 

• 

the  consolidation  manifests  are  marked  with  the  appropriate 
status (see below); 
the  highest  status  on  the  consolidation  manifest  is  notified  to 
the airline (the order of status being T1, T2, T2F, TD, C, X). 

The codes T1, T2, T2F, TD, C or X are used to indicate the relevant 
items on the consolidation manifest as set out in the box below. 

Code 

Common transit 

Union transit 

T1 

T2 

T2F 

Goods placed under the 
external T1 transit procedure 

Goods placed under the 
external T1 transit procedure 

Goods placed under the internal 
T2 transit procedure 

Goods placed under the 
internal T2 transit procedure  

Goods placed under the internal 
T2 transit procedure 

Goods placed under the 
internal Union transit 
procedure moving from the 
special fiscal territories 
(SFTs) to another part of the 
customs territory of the 
Union, which is not an SFT as 
referred to in Article 188(1) 
DA. That code may be used 
for Union goods moved 
between an SFT and another 
part of the customs territory of 
the Union as referred to in 
Article 188(2) DA. 

Goods already moving under 
a Union transit procedure, or 
carried under the inward-
processing, customs-
warehouse, or temporary-
admission procedures. In such 
cases, the shipping company 
must also enter the code ‘TD’ 
in the corresponding bill of 
lading or other appropriate 
commercial document. The 
shipping company must also 

TD 

Goods already placed under 
another transit procedure* 

371 

 
 
 
 
 
Code 

Common transit 

Union transit 

enter a reference for the 
procedure used, the number 
and date of the transit 
declaration or transfer 
document, and the name of 
the issuing office*.  

C 
(equivalent to 
T2L) 

X 

Union goods not placed under a 
transit procedure 

Union goods not placed under 
a transit procedure whose 
status may be demonstrated 

Union goods for which the 
export procedure was ended 
and exit confirmed and which 
are not placed under a transit 
procedure 

Union goods for which the 
export procedure was ended 
and exit confirmed and which 
are not placed under a transit 
procedure 

* When goods that are already under a transit procedure (e.g. Union transit, TIR carnet, ATA carnet, 
NATO form 302, etc.) are included in the consolidation, the item must be marked with the code ‘TD’; 
additionally, the HAWB must be coded ‘TD’ and contain a reference to the actual procedure concerned 
plus the reference number, date, and customs office of departure of the transit declaration. 

If  the  airline  company uses the paper-based  common/Union transit 
procedure for goods carried by air, it must include the consolidation 
under the code ‘Consolidation’ (or an accepted abbreviation) on the 
airline manifest, which is appropriate to the highest status, recorded 
on  the  consolidation  manifest  (the  order  of  status  being  T1,  T2, 
T2F). 

Example 

If the  consolidation manifest  includes T1,  T2,  and  T2F goods,  this 
manifest must be included in the T1 air manifest. 

The following are examples of groupage under both types of transit 
procedure for goods carried by air.  

372 

 
 
Using the paper-based common/Union transit procedure for goods carried by air   

Airline’s goods manifest 

Airline’s goods manifest 

(= transit declaration) 

(= transit declaration) 

No. 1 … ‘consol’…T1 

No. 4 … ‘consol’…T1 

No. 2 … ‘consol’…T2F 

1 

2 

3 

Consolidation manifest 

Consolidation manifest 

Consolidation manifest 

Consignment….T1 

Consignment….TD 

Consignment….C 

Consignment….TD 
Consignment….C 
Consignment….T2F 

Consignment….C 

C

i

4 

5 

Consolidation manifest 

Consolidation manifest 

Consignment….T2F 

Consignment….TD 

Consignment…TD 

Consignment….C 

Consignment….T1 

Consignment….X 

Consignment….C 

Note :  Manifests  3  and  5  do  not  concern  transit  procedures  (no.  3)  or  transit 
procedures for which the holder of the procedure is the declarant (no. 5).  

373 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
All  consolidation  manifests,  house  air  waybills  and  air  manifests 
must be made available to the competent authorities at the airport of 
departure, on request. 

All  consolidation  manifests,  house  air  waybills  and  air  manifests 
must,  on  request,  be  delivered  to  the  competent  authorities  at  the 
airport  of  destination.  These  competent  authorities  will  carry  out 
appropriate controls on the basis of the information contained in the 
consolidation manifests. 

Except for the cases coded ‘TD’ and ‘X’, the airline company acts 
as the holder of the procedure for the goods placed under transit and 
is  therefore  fully  responsible  for  the  movement  if  there  are 
irregularities. The relationship between the airline company and the 
consolidator  is  a  matter  of  a  private  commercial  contractual 
arrangement. 

A flowchart for air groupage is reproduced in Annex VI.8.5. 

VI.3.6.4.1 Transport by express carriers 

Where the express company is itself acting as an airline company, it 
may  request  authorisation  to  use  the  paper-based  common/Union 
transit  procedure  for  goods  carried  by  air,  described  in  Section 
VI.3.6.2. 

For  the  transport  of  Union  goods  only,  the  express  company 
concerned  is  not  obliged  to  draw  up  a  manifest  for  customs 
purposes or to identify the customs status of the goods. 

However,  for  the  carriage  of  goods  falling  within  the  scope  of  the 
transit procedure, the express company concerned is subject to those 
types of transit procedures for airlines. 

If the express company acts as an airline company and is authorised 
to  use  the  paper-based  common/Union  transit  procedure  for  goods 
carried  by  air,  it  must  establish  separate  manifests  for  the  goods 
where necessary according to their customs status. 

In  cases  where  two  or  more  air  courier/express  companies  part-
charter an aircraft, each company may act as an airline company.  

Where the express company does not act as an airline company and 
contracts  the  carriage  to  another  airline  company,  there  are  two 

374 

 
 
 
 
possible scenarios: 

- 

- 

if  an  air  waybill  covers  a  single  consignment,  the  express 
company  must  indicate the  customs status of  the consignment 
on the air waybill; 

if  an  air  waybill  covers  several  consignments,  the  rules 
applicable  are  those  governing  air  groupage  as  set  out  in 
Section VI.3.6.4. 

If express consignments are transported by an on-board air courier, 
the rules are as follows: 

a) 

b) 

c) 

d) 

e) 

the courier must travel as an ordinary passenger; 

the express  parcels  must  be  listed on  an air courier/express 
company manifest; 

the  airline  must  transport  the  parcels  as  excess  baggage, 
usually in the aircraft’s hold; 

excess baggage must not appear on the airline manifest; and 

such consignments are outside the scope of Article 210 IA. 

VI.3.7 Goods carried by sea 

This paragraph is subdivided as follows: 

Introduction (Section VI.3.7.1) 

• 
•  Using  the  paper-based  Union  transit  procedures  for  goods 

carried by sea (Section VI.3.7.2) 
•  Particular cases (Section VI.3.7.4). 

VI.3.7.1 Introduction 

Articles 24(2) TDA  To use the paper-based Union transit procedure for goods carried by 

sea, the holder of the procedure must lodge a guarantee. 

That simplification may be used only until the date of the upgrading 
of the NCTS. After that date, the economic operators must use the 
NCTS and can replace that simplification: 

- either by the standard transit procedure (Part IV), or, 

- by using a customs declaration with reduced data requirements to 

375 

 
 
place goods under the Union transit procedure. 

Using the Union transit procedure, where appropriate, is obligatory 
for  transporting  non-Union  goods  by  sea  on  an  authorised  regular 
shipping service (RSS) (see Part II for further details on RSS). 

This  procedure  is  available  to  shipping  companies  operating  an 
in 
authorised  RSS  which 
Section VI.3.7.2  (in  addition  to  the  general  conditions  of  Section 
VI.2.1). The procedure involves using a separate goods manifest as 
the transit declaration for each category of goods.  

the  conditions  set  out 

fulfils 

Conceptually,  the  goods  manifest  used  as  a  customs  transit 
declaration  should  be  distinguished  from  the  commercial  manifest 
or the groupage manifest. 

The shipping company: (i) must become the holder of the procedure 
for  the  movements  concerned;  (ii)  will  be  bound  by  the  transit 
regulations; and (iii) must use the manifest as the transit document. 

The port of departure is the port of loading, the port of destination is 
the port of unloading. 

VI.3.7.2 Using the paper-based Union transit procedures for goods carried by sea  

When  using  the  paper-based  Union  transit  procedures  for  goods 
carried  by  sea,  a  shipping  company  is  authorised  to  use  the  goods 
manifest as a transit declaration. 

A  feature  of  this  procedure  is  that  where  a  transport  operation 
involves  both  goods  placed  under  the  external  Union  transit 
procedure  (T1)  and  goods  placed  under  the  internal  Union  transit 
procedure (T2F), a separate manifest must be used for each category 
of goods.  

In addition, there will be the commercial manifest which covers all 
goods on board the vessel. 

VI.3.7.2.1  Authorisation  for  using  the  paper-based  Union  transit  procedures  for 

goods carried by sea  

Article 22(1) UCC 

Article 25 TDA 

The  authorisation  procedure  must  be  in  accordance  with  Section 
VI.2.2.  

A  shipping  company  wishing  to  use  the  paper-based  Union  transit 

376 

 
 
procedures for goods carried by sea must request authorisation from 
the  customs  authorities  competent  for  the  place  where  the 
applicant’s  main  accounts  for  customs  purposes  are  held  or 
accessible,  and  where  at  least  part  of  the  activities  covered  by  the 
authorisation are to be carried out. 

The  customs  authorities  must  issue  an  authorisation  in  accordance 
with the specimen in Annex VI.8.8. 

For  annulment,  revocation  or  amendment  of  the  authorisation,  see 
Section VI.2.3. 

Whenever  the  shipping  company  wishes  to  change  one  or  more 
ports, it must submit a request to amend the existing authorisation.  

TRADE 

The shipping company must provide the following information in the application: 

1.  the form of the manifest; 
2.  the names of the ports of departure involved in the procedure; 
3.  the names of the ports of destination involved in the procedure. 

CUSTOMS 

Content of the authorisation (in accordance with Annex VI.8.6):  

- 

- 

- 

the form of the manifest;  

the names of the ports of departure and destination involved in the procedure; 

the conditions for using the procedure, including the requirement to use separate 
manifests for the T1 procedure and the T2F procedure. 

TRADE 

The shipping company is required to send an authenticated copy of the authorisation 
to the customs authority of each named port. 

The  authorisation  granting  the  use  of  the  paper-based  Union  transit  procedures  for 
goods  carried by sea must be presented  whenever  required  by the customs office of 
departure. 

377 

 
 
 
 
VI.3.7.2.2 Using the paper-based Union transit procedures for goods carried by 

sea  

Article 50 TDA 

The goods manifest must contain the following information: 

• 
• 

• 
• 
• 
• 

the customs status of goods, T1 or T2F as appropriate; 
the  signature  of  an  authorised  representative  of  the  shipping 
company as well as the date; 
the name and full address of the shipping company; 
the identity of the vessel carrying the goods; 
the port of departure (loading); 
the port of destination (unloading);  

and for each consignment: 
• 
• 

the reference for the bill of lading; 
the  number,  kind,  markings  and  identification  numbers  of  the 
packages; 
the  normal  trade  description  of  the  goods  including  all  the 
details necessary for their identification; 
the gross mass in kilograms; 

• 
•  where appropriate, the identifying numbers of containers. 

• 

If the shipping company is not an authorised consignor, at least two 
copies  of  the  manifest  serving  as  the  transit  declaration  must  be 
presented for endorsement to the customs authorities of the port of 
departure (loading). 

CUSTOMS at the port of departure 

Endorse  the  manifest  with  the  name  and  stamp  of  the  customs  office,  the  date  of 
endorsement, and the signature of the customs official. 

Retain one copy of each manifest presented. 

At the port of destination (unloading), if the shipping company does 
not  have  the  status  of  an  authorised  consignee,  it  must  present  the 
goods and a copy of the manifest(s) used as the transit declaration(s) 
to the customs office. 

For control purposes, the customs office of destination may require 
the presentation of the goods manifest (or bills of lading) for all the 

378 

 
 
 
 
 
goods unloaded. 

Union  goods  not  subject  to  the  internal  Union  transit  procedure 
(T2F)  are  entitled  to  free  onward  movement  to  their  destination  in 
the Union provided there is no reasonable suspicion or doubt as to 
the status of the goods on arrival at the port of destination. 

CUSTOMS at the port of destination 

Retain one copy of each manifest presented. 

Article 51 TDA 

TRADE 

The customs office of destination does not need to return copies of 
the manifest to the customs office of departure. The discharge of the 
transit operation is done on the basis of a monthly list drawn up by 
the shipping company. 

The shipping company or its representative at the port of destination must draw up at 
the beginning of each month a list of the manifests that were presented to the customs 
office of destination during the previous month. This list must contain the following 
information: 

− 
− 
− 

the reference number of each manifest; 
the relevant code T1 or T2F; 
the name (which may be abbreviated) of the shipping company which carried the 
goods; 
the date of the maritime transport operation. 

− 
Note: a separate list must be drawn up for each port of departure. 

CUSTOMS 

The  customs  office  of  destination  then  endorses  a  copy  of  the  list  of  manifests 
prepared by the shipping company, and sends it to the customs office of departure. 

The authorisation may also allow the shipping companies themselves to send the list 
to the customs office of departure. 

The customs office of departure must ensure that it has received the lists.   

If  irregularities  are  found  in  connection  with  the  information  on  the  manifests 
appearing on the list, the customs office of destination must inform the customs office 

379 

 
 
 
of departure and the authority that granted the authorisation, referring in particular to 
the bills of lading for the goods in question. 

The schematic diagram below illustrates the use of the paper-based 
Union transit procedures for goods carried by sea.  

Using the paper-based Union transit procedures for goods carried by sea  

Vessel 

Ship’s goods manifest for 

all goods 

The  shipping  company  completes  2  copies  of 

each  type  of  manifest  for  endorsement  by  the 

customs  authorities  in  the  port  of  departure. 

Customs retain one copy. 

Manifest  T1  for  non-

Union goods 

Manifest  T2F  for  goods 

travelling 

to, 

from  or 

between  one  of 

the 

special  fiscal  territories 

mentioned  in  Article  188 

The  shipping  company  presents  one  copy  of  each 

manifest  to  the  customs  authorities  in  the  port  of 

destination. Customs retains the copy. 

380 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
VI.3.7.2.3 Examples 

Example 1 

Dunkirk/Rotterdam on an authorised RSS 

- Standard transit procedure (NCTS): guarantee compulsory  

The Union transit procedure is compulsory for non-Union goods. A 
T1 transit declaration is lodged and a guarantee is furnished. 

For  Union  goods  subject  to  excise  duty,  a  specific  accompanying 
document is used (e-AD). 

Note:  Union  goods  are  in  free  circulation,  so  the  Union  transit 
procedure  is  not  required.  The  goods  are  listed  on  the  commercial 
goods manifest. 

-  Using  the  paper-based  Union  transit  procedures  for  goods 
carried by sea: guarantee compulsory 

The Union transit procedure is compulsory for non-Union goods. A 
(separate) manifest bearing the code ‘T1’ is made out to serve as the 
transit declaration.  

For  Union  goods  subject  to  excise  duty,  a  specific  accompanying 
document is used (e-AD). 

Note:  Union  goods  are  in  free  circulation,  so  the  Union  transit 
procedure  is  not  required.  The  goods  are  listed  on  the  commercial 
goods manifest. 

Example 2 

Le Havre/Fort de France on an authorised RSS 

- Standard transit procedure (NCTS): guarantee compulsory 

Union transit is compulsory for: 

• 

• 

non-Union  goods:  a  T1  transit  declaration  is  lodged  and  a 
guarantee is furnished; 
goods  travelling  to,  from  or  between  the  special  fiscal 
territories  (mentioned  in  Article  188  DA):  a  T2F  transit 
declaration is lodged and a guarantee is furnished. 

381 

 
 
 
-  Using  the  paper-based  Union  transit  procedures  for  goods 
carried by sea: guarantee compulsory 

Union transit is compulsory for: 

• 

• 

non-Union  goods: a  (separate)  manifest bearing the  code  ‘T1’ 
is made out to serve as the transit declaration for the non-Union 
goods;  
certain Union goods (including goods subject to excise duties): 
a  (separate)  manifest  bearing  the  code  ‘T2F’  is  made  out  to 
serve as the transit declaration for the Union goods.  

VI.3.7.4  Particular  cases  (using  the  paper-based  Union  transit  procedure  for 

goods carried by sea)  

VI.3.7.4.1 Groupage 

When  several  consignments  of  goods  transported  by  sea  are 
consolidated  in  a  groupage  consignment,  each  item  within  the 
groupage  consignment  is  the  subject  of  a  contract  between  the 
consignor  and  the  consolidator.  This  contract  is  evidenced  by  the 
issue  of:  (i)  a  consignment  note  (CN);  (ii)  a  forwarder’s  bill  of 
lading  such  as  the  bill  of  lading  approved  by  the  International 
Federation  of  Forwarding  Agents  (FIATA);  or  (iii)  another 
commercial  document  as  agreed  between  the  consignor  and  the 
consolidator.  

The maritime transport  of the groupage consignment in its entirety 
is carried out under cover of a contract between the consolidator and 
the shipping company. This contract is evidenced by: (i) a carrier’s 
bill  of  lading;  (ii)  a  sea  waybill;  or  (iii)  some  other  commercial 
document as agreed and accepted by the shipping company and the 
consolidator. 

Furthermore, the groupage consignment is the subject of a groupage 
manifest  prepared  by  the  consolidator,  which  is  an  analytical 
summary of all the packages contained in the groupage consignment 
with  references  to  each  consignment  note,  bill  of  lading,  or  other 
commercial  document  as  appropriate.  It  is  therefore  necessary  to 
make  a  distinction  between  the  groupage  manifest  and  the  ships’ 
goods manifest which serves as the transit declaration. 

It  may  occur  that,  in  accordance  with  both  types  of  the  transit 
procedure for goods carried by sea, a shipping company transports a 

382 

 
 
 
groupage consignment under the terms and conditions of a carrier's 
bill  of  lading,  sea  waybill  or  other  commercial  document.  In  these 
cases,  it  is  accepted  that,  unless  dangerous  goods  that  need  to  be 
declared  separately  are  involved,  the  shipping  company  does  not 
necessarily know the contents of the groupage consignments. 

A  shipping  company  can  accept  groupage  consignments  for 
dispatch under both types of the transit procedure for goods carried 
by sea procedures provided that: 

• 

• 

• 

• 

• 

the consolidator undertakes to hold the status of consignments 
in its commercial records; 
the  groupage  manifest  contains  the  information  specified  in 
Article 53 TDA); 
at  departure  and  at  destination  the  consignment  notes  are 
available for customs supervision; 
the  groupage  manifest  is  marked  with  the  appropriate  status 
(see below); 
the  highest  status  on  the  groupage  manifest  is  notified  to  the 
shipping  company  (the  order  of  status  being  T1,  T2F,  TD,  C, 
X). 

The  codes  T1,  T2F,  TD,  C  or  X  are  used  to  indicate  the  relevant 
items on the groupage manifest as set out in the table below. 

Union transit 

Goods placed under the T1 external Union transit procedure 

Goods placed under the internal Union transit procedure moving 
from the special fiscal territories (SFTs) to another part of the 
customs territory of the Union, which is not an SFT as referred to in 
Article 188(1) DA. That code may be used for Union goods moved 
between an SFT and another part of the customs territory of the 
Union as referred to in Article 188(2) DA. 

Goods already moving under a Union transit procedure, or carried 
under the inward-processing, customs-warehouse or temporary-
admission procedures. In such cases, the airline company must also 
enter the code ‘TD’ in the corresponding air waybill. The airline 
company must also enter: (i) a reference for the procedure used; (ii) 
the number and date of the transit declaration or transfer document; 
and (iii) the name of the issuing office*. 

383 

Code 

T1 

T2F 

_____________ 

TF 

TD 

 
 
C 

Union goods not placed under a transit procedure whose status may 
be demonstrated 

(equivalent to 
T2L) 

X 

Union goods for which the export procedure was ended and exit 
confirmed and which are not placed under a transit procedure 

* When goods, which are already under a formal transit procedure (e.g. Union transit, TIR carnet, ATA 
carnet,  NATO  form  302,  etc.),  are  included  in  the  groupage  consignment,  the  item  must  be  marked 
with  the  code  ‘TD’.  Additionally,  the  individual  consignment  notes  or  other  commercial  evidence  of 
the  contract  of  carriage  must  be  marked  with  the  code  ‘TD’  and  contain  a  reference  to  the  actual 
procedures involved, plus the reference number, date, and name of the customs office of departure of 
the transit document. 

If  the  shipping  company  uses  the  paper-based  Union  transit 
procedure  for  goods  carried  by  sea,  it  must  include  the  groupage 
consignment,  indicated  by  the  word  ‘groupage’,  on  the  shipping 
manifest appropriate to the highest status (the order of status being 
T1, T2F) as recorded on the groupage manifest. For example, if the 
groupage shipment comprises both T1 and T2F, it must be declared 
on the T1 shipping manifest.  

The  following  are  examples  of  groupage  under  both  types  of  the 
transit procedure for goods carried by sea.  

384 

 
 
 
Using the paper-based Union transit procedure for goods carried by sea  

Ship’s goods manifest 

(= transit declaration) 

No. 1 … ‘groupage’…T1 

No. 4 … ‘groupage’…T1 

Ship’s goods manifest 

(= transit declaration) 

No. 2 … ‘groupage’…T2F 

1 

2 

3 

Groupage manifest 

Groupage manifest 

Groupage manifest 

Consignment….T1 

Consignment….TD 

Consignment….C 

Consignment….X 

Consignment….TD 

Consignment….C 
Consignment….T2F 

Consignment….C 

Consignment….X 

4 

5 

Groupage manifest 

Groupage manifest 

Consignment….T2F 

Consignment…TD 

Consignment….T1 

Consignment….C 

Consignment….TD 

Consignment….C 

Consignment….X 

Note :  Manifests  3  and  5  do  not  concern  transit  procedures  (no.  3)  or  transit 
procedures for which this the holder of the procedure is the declarant (no. 5). 

385 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
VI.3.7.4.2 Movement  of  goods by  sea  on  vessels  providing  services other  than  a 

regular shipping service 

Articles  49,  50  and  51  TDA  are  not  available  for  goods  carried  on 
vessels  providing  a  service  other  than  a  regular  shipping  service 
(RSS) if a carrier opts to use the Union transit procedure. 

The  following  non-exhaustive  examples  apply  solely  to  goods 
carried  on  vessels  providing  services  other  than  RSS,  under  the 
Union transit procedure (or otherwise as the case may be). 

•  Non-Union goods 

- Movement starting before the EU port of shipment and terminating 
at the EU port of unloading. 

Example:  Brussels-Le  Havre  (carriage  by  road  from  Brussels  to 
Antwerp). 

A T1 procedure is compulsory for the road transport, but optional for 
the maritime transport. 

Recommended practice: the Union transit procedure should only be 
used for the part of the movement undertaken by road. 

-  Movement  starting  at  the  EU  port  of  shipment  and  continuing 
beyond the EU port of unloading. 

Example:  Le  Havre-Brussels  (carriage  by  road  from  Antwerp  to 
Brussels). 

A T1 procedure is compulsory for the road transport but optional for 
the maritime transport. 

Recommended practice: a T1 declaration should be made out for the 
whole movement from Le Havre to Brussels. 

- Movement starting before the EU port of shipment and continuing 
beyond the EU port of unloading. 

Example:  Madrid-Milan  (maritime  transport  from  Barcelona  to 
Genoa).  

Recommended practice: a transit declaration should be made out for 
the whole movement (by road and by sea) from Madrid to Milan. 

VI.3.8 Simplified procedures based on Article 6 to the Convention 

that  any  measures  applicable 

the  goods  are 
Provided 
implemented,  common  transit  countries  may  introduce  simplified 
procedures  among  themselves.  They  may  do  this  by  means  of 

to 

386 

 
 
 
 
 
 
 
 
bilateral  or  multilateral  agreements  which  must  be  applicable  to 
certain types of goods traffic or specific undertakings. 

The countries must communicate these simplified procedures to the 
European Commission using the form in Annex VI.8.8. 

The  authorisation  procedure  must  be  in  accordance  with  Section 
VI.2.2. 

For  annulment,  revocation  or  amendment  of  the  authorisation,  see 
Section VI.2.3. 

VI.3.9 Goods carried by air - using an electronic transport document (ETD) as a 
transit declaration to place goods under the common/Union transit procedure 

This paragraph is subdivided as follows: 

• 

Introduction (Section VI.3.9.1) 

•  General information (Section VI.3.9.2) 

•  Authorisation for using the ETD (Section VI.3.9.3) 

•  Procedural rules for using the ETD (Section VI.3.9.4) 

VI.3.9.1 Introduction 

Article  55(1)(h) 
Appendix  I 
to 
the Convention 

Article 
233(4)(e) UCC 

Articles 319 and 
320 IA 

B6a 
Annexes 
and 
A1a 
Appendix  III  to 
the Convention 

Annexes  B-DA 
and B-IA 

An  airline  company  can  be  authorised  to  use  an  electronic  transport 
document  (ETD)  as  a  transit  declaration  to  cover  goods  placed  under 
the common/Union transit procedure.  

The authorisation to use the ETD is granted to airline companies which 
fulfil  the  criteria  for  this  simplification.  Two  significant  criteria  in 
granting  this  authorisation  are:  (i)  that  the  ETD  must  contain  the  data 
required in a transit declaration; and (ii) that those data must be made 
available  to  the  customs  authorities  at  departure  and  at  destination  to 
allow  the  customs  supervision  of  the  goods  and  the  discharge  of  the 
procedure.  Those  data  are  contained  in  Annexes  B6a  and  A1a  of 
Appendix III to the Convention and Annexes B-DA and B-IA. 

387 

 
 
 
 
 
 
 
 
VI.3.9.2 General information 

Article  89(7)(d) 
UCC 

Article  13(1)(a) 
Appendix  I  to  the 
Convention 

No guarantee is required, as it is accepted that air transport is safe and 
that, apart from an accident, the conditions of carriage will be fulfilled 
from the airport of departure to the airport of destination. 

The express couriers are either the airline companies (where the general 
rules for airline companies apply) or clients of those companies. There 
are no specific requirements for express couriers as regards the ETD. 

The holder of the procedure is the airline company. 

The authorisation specifies the customs offices located at the airports of 
loading  and  unloading  in  the  Union  and/or  common  transit  countries 
where the authorisation applies. 

The  airport  of  loading  is  the  airport  of  departure,  the  airport  of 
unloading is the airport of destination. 

Note that transit by air can also take place under the cover of a standard 
transit declaration using the NCTS (Part IV43). 

VI.3.9.3 Authorisation to use the ETD 

Articles 
5(31)  and 
22 UCC 

Article 319 
IA 

Annex  A-
DA 

Articles  59 
and  111(a) 
Appendix  I 
to 
the 
Conventio
n 

The authorisation procedure is described in Section VI.2.2-VI.2.5. 

The application must be lodged with the customs authorities competent for 
the place where the applicant’s main accounts for customs purposes are held 
or  accessible,  and  where  at  least  part  of  the  activities  covered  by  the 
authorisation are to be carried out. 

TRADE 

The airline company must provide in particular the following information 
in the application: 

1. 
2. 

applicant’s name or applicant’s EORI number44; 
name  and  contact  details  of:  (i)  the  person  responsible  for  customs 
matters  and  for the application, and (ii) the person in charge  of the 
applicant company or exercising control over its management; 

43 In the Union,  where applicable, other  ways to  move  goods, defined in  Articles 226 and 227 UCC,  
may be used. 
44 EORI number concerns only the EU. 

388 

 
 
 
 
 
 
                                                 
3. 

4. 
5. 
6. 
7. 
8. 

9. 

place  where  main  accounts  for  customs  purposes  are  held  or 
accessible; 
type of main accounts for customs purposes; 
place where records are kept; 
type of records; 
customs office(s) of departure and destination; 
number  of  flights  between  the  Union/common  transit  countries’ 
airports; 
information on how  the data will be made  available to the customs 
authorities at the port of departure and at the port of at destination (if 
the  means of  availability differ depending  on a  customs office or  a 
country, each means must be indicated in the application). 

The above information is mandatory in the Union (Annex A-DA, column 
9f), but may also be required by the common transit countries. 

The  criteria  are  verified  by  the  competent  customs  authorities  (Section 
VI.2.2). In the meantime, the consultation procedure is carried out with the 
customs offices indicated in the application as customs offices of departure 
and  destination.  The  consultation  procedure  is  started  immediately  after 
acceptance of the application and can take up to a maximum of 45 days.  

The  consultation  procedure  is  part  of  the  Customs  Decision  Management 
System  (CDMS)  applicable  only  to  the  Member  States.  If  the  CDMS  is 
unavailable,  or  if  common  transit  countries  are  involved,  a  consultation 
letter  in  paper  form  must  be  sent  by  email,  together  with  a  copy  of  the 
application. The list of email addresses in each country and the model of the 
consultation letter are included in Annexes VI.8.9 and VI.8.10 respectively. 

During the consultation procedure, the requested authority should verify: (i) 
whether  the  conditions  for  granting  the  authorisation  are  met  by  the 
applicant; and most importantly (ii) whether and how the data required for 
the  ETD  as  a  transit  declaration  can  be  made  available  to  the  requested 
customs offices. 

On receipt of the consultation request, the requested authority must check in 
particular: (i) the information about the applicant in their own records or in 
cooperation  with  other  agencies;  (ii)  the  system  of  data  exchange;  (iii)  the 
place  for  inspecting  the  goods;  (iv)  the  level  of  controls  by  the  airline 
company  of  its  operations;  and  (v)  who  is  the  representative  of  the  airline 
company, where appropriate. 

If  there  is  an  objection,  the  requesting  authorities  must  be  informed  via 
CDMS within 45 days of receiving the request. If the CDMS is unavailable 

389 

 
 
 
 
or if a common transit country is involved, the requesting authorities must 
be informed by email with the same letter (Annex VI.8.10). If the requested 
authority  finds  that  the  applicant  does  not  regularly  operate  flights  to 
airports  in  that  country,  the  authorisation  cannot  include  airports  in  that 
country.  However, 
the 
authorisation  may  be  granted  with  deletion  of  the  airports  for  which  the 
requested authority is of the opinion that the conditions are not fulfilled. 

the  application  concerns  more  airports, 

if 

If  the  requested  authority  refuses  an  authorisation  request  due  to  the  non-
fulfilment of a condition, and in particular due to a serious infringement or 
repeated  infringement  of  customs  legislation  and  taxation  rules,  it  must 
outline  the  grounds  for  the  refusal  and  the  underlying  legal  provisions. 
Then,  the  authorities  of  the  country  where  the  application  was  made  must 
not grant the authorisation and must outline the reasons for the refusal to the 
airline company. 

If  no  objections  are  received  within  the  time  limit  allowed,  the  requesting 
authority  can  assume  that  the  criteria  for  which  the  consultation  has  been 
requested are met. 

If  the  consultation  process  is  completed  without  objections,  the  competent 
customs authorities must approve and grant the authorisation, which applies 
for both outward and inward flights. 

The authorisation must apply only to transit operations between the customs 
offices  of  departure  and  destination  indicated  in  the  authorisation.  The 
authorisation  will  only  be  valid  in  the  countries  where  those  offices  are 
located.  

The reference to the authorisation must be inserted in the ETD each time a 
transit operation is started. This information must be provided, unless it can 
be  derived  from  other  data,  e.g.  the  EORI  number  of  the  holder  of  the 
authorisation or the CDMS. 

For monitoring of the authorisation, see Section VI.2.3. 

For  annulment,  revocation  or  amendment  of  the  authorisation,  see  Section 
VI.2.4. Whenever the airline company wishes to add or remove one or more 
airports in its existing authorisation, it must apply for an amendment of its 
authorisation. 

For the suspension of the authorisation, see Section VI.2.5. 

In  the  event  of  annulment,  revocation,  amendment,  suspension  or  end  of 
suspension  of  the  authorisation,  the  competent  authorities  of  the  countries 
indicated in the authorisation must be notified immediately, using the list of 

390 

 
authorities in Annex VI.8.9. 

Because the authorisation to use the ETD as a transit declaration is valid in 
more  than  one  country,  the  monitoring  of  the  authorisation  or  its  re-
assessment  may  require  a  consultation  procedure  between  customs 
authorities in other countries. That consultation is a part of the CDMS.  

Where  the  CDMS  system  is  not  available,  or  where  common  transit 
countries  are  involved,  the  consultation  requests  in  the  form  of  the  model 
letter in Annex VI.8.10 must be sent by email to the authorities responsible 
for the consultation procedure, as specified in Annex VI.8.9. 

CUSTOMS 

The authorisation contains in particular the following information. 
1. The number and date. 
2. The name of the holder of the authorisation or its EORI number. 
3. The customs office(s) of departure and destination.  
4. The means by which the data are made available to customs at the port 
of departure and at the port of destination. If the means differ depending 
on  the  customs  office  or  country,  each  means  must  be  indicated  in  the 
authorisation. 
5. Notice of the obligation on the airline company to inform the customs 
offices  of  departure  and  destination  about  any  discrepancies  noticed,  in 
particular  on:  (i)  the  type  and  quantity  of  the  goods  placed  under  the 
transit procedure; and (ii) any changes that may affect the authorisation. 
6.  The  means  of  communication  between  the  customs  office(s)  of 
departure and destination on the one hand and the airline company on the 
other. 

The above information is mandatory in the Union (Annex A-DA, column 
9f), but it may also be required by the common transit countries. 

Although the time limit for making the ETD data available to the customs 
office  of  departure  before  the  goods  can  be  released  for  transit  is  not 
mandatory,  it  is  helpful  to  add  information  on  this  time  limit  in  the 
authorisation. 

391 

 
 
 
 
In the Union 
International airline companies which are established in the Union or have 
a  permanent  business  establishment  there  may  be  authorised  to  use  that 
procedure provided they meet the necessary conditions45.  

VI.3.9.4 Procedural rules for using the ETD 

VI.3.9.4.1 Data required for the ETD 

Article 320 IA 

Annex B-IA 

Article 
Appendix 
Convention 

I 

111(b) 
the 
to 

Annexes A1a and B6a 
Appendix  III  to  the 
Convention 

The ETD is a document drawn up by an airline company when the 
aircraft  departs.  It  is  based  on  transport  documents  like  the  air 
waybill,  manifests,  etc.  and  it  confirms  the  actual  goods  that  are 
loaded onto the aircraft. Thus, for transit purposes, the ETD serves 
as  a  transit  declaration,  provided  it  contains  the  data  set  out  in 
Annex  B6a  and  A1a,  of  Appendix  IIIa  to  the  Convention  and 
Annexes B-DA and B-IA. 

To allow the customs authorities to identify the status of the goods, 
one of the codes in the box below must be indicated at item level in 
the ETD. 

Code 

Common transit 

Union transit 

T1 

T2 

T2F 

Goods  placed  under  the 
external 
transit 
T1 
procedure 

Goods  placed  under  the 
transit 
T2 
internal 
procedure 

Goods  placed  under  the 
internal 
transit 
T2 
procedure 

45 Articles 5(31) and 5(32) UCC. 

392 

Goods  placed  under 
external 
procedure 

T1 

the 
transit 

Goods  placed  under 
the 
internal T2 transit procedure 

fiscal 

the 
Goods  placed  under 
internal  Union 
transit 
procedure  moving  from  the 
territories 
special 
(SFTs) to another part of the 
customs 
the 
Union, which is not an SFT 
as  referred  to  in  Article 
188(1)  DA.  That  code  may 
be  used  for  Union  goods 

territory  of 

 
 
 
 
 
 
 
 
                                                 
moved between an SFT and 
another  part  of  the  customs 
territory  of  the  Union  as 
referred to in Article 188(2) 
DA. 

C 

TD 

X 

Union  goods  not  placed 
under  a  transit  procedure 
(equivalent to T2L) 

Union  goods  not  placed 
under  a  transit  procedure 
(equivalent to T2L) 

Goods  already  placed 
under 
transit 
a 
procedure46 

Union  goods  for  which 
the export procedure was 
ended 
exit 
and 
confirmed, and which are 
not placed under a transit 
procedure  

already  moving 
Goods 
under 
transit 
a  Union 
procedure,  or  carried  under 
inward-processing, 
the 
customs-warehouse 
or 
temporary-admission 
procedures47  

Union  goods  for  which  the 
export procedure was ended 
and  exit  confirmed  and 
which  are  not  placed  under 
a transit procedure 

The ETD is treated as a transit declaration only where at least one of 
the  codes  T1,  T2  or  T2F  is  indicated.  If  none  of  those  codes  are 
indicated  in  the  ETD,  irrespective  of  the  other  codes  mentioned 
above, that ETD cannot be used as a transit declaration. 

Examples of use of the codes 

Example 1 
Union goods are moved by air between France and Germany  

France – Germany  the code ‘C’ must be entered on the ETD. 

46   In  these  cases,  the  airline  company  must  also  enter:  (i)  the  code  ‘TD’  in  the  corresponding  air 
waybill  or  another  appropriate  commercial  document;  and  (ii)  a  reference  number  of  the  transit 
declaration. 

47   In  such  cases,  the  airline  company  must  also  enter:  (i)  the  code  ‘TD’  in  the  corresponding  air 
waybill  or  another  appropriate  commercial  document;  (ii)  a  reference  number  of  the  transit 
declaration or the transfer document; and (iii) the name of the issuing office. 

393 

 
 
 
                                                 
Example 2 
Union goods are exported from Ireland to a third country (China). In 
Ireland,  goods  are  placed  under  the  export  procedure  which  is 
completed  and  exit  confirmed.  The  goods  are  moved  by  air  to  the 
Netherlands, where they are taken out of the Union. 

Ireland – the Netherlands – China  the code ‘X’ must be entered 
on the ETD between Ireland and the Netherlands.  

Example 3 
Non-Union  goods  arrive from a third  country (Canada)  to  Czechia 
and move by air to Greece. 

Canada – Czechia – Greece  the code ‘T1’ must be entered on the 
ETD as a transit declaration between Czechia and Greece. 

Example 4: 
Union  goods  are  dispatched  by  air  from  Spain  to  a  special  fiscal 
territory (SFT) (Canary Islands).  

Options: 
1 Spain – SFT (Canary Islands)  the code ‘T2F’ must be entered 
on the ETD as a transit declaration48. 
2 Spain – SFT (Canary Islands)  the code ‘C’ must be entered on 
the ETD. 

Example 5 
Union  goods  are  moved  between  two  SFTs  in  the  same  Member 
State (France: Guadeloupe and Mayotte). 

Options: 
1. Guadeloupe – Mayotte  the code ‘T2F’ must be entered on the 
ETD as a transit declaration49. 
2.  Guadeloupe  –  Mayotte    the  code  ‘C’  must  be  entered  on  the 
ETD50. 

Example 6: 
Union  goods  are  moved  by  air  from  an  SFT  (Canary  Islands)  to 

48 In accordance with Article 188(2) DA. 
49 In accordance with Article 188(1) DA. 
50 In accordance with Article 188(2) DA. 

394 

 
 
 
 
 
 
 
 
 
 
                                                 
Spain and then to Portugal by road.  

Options: 
1. SFT (Canary Islands) – Spain – Portugal  the code ‘C’ or ‘T2F’ 
must be entered on the ETD between the SFT of the Canary Islands 
and  Spain;  and  the  standard  transit  procedure  (T2F-  NCTS, 
including  guarantee)  must  be  entered  on  the  ETD  between  Spain 
and Portugal51.  
2. SFT (Canary Islands) – Spain – Portugal  the code ‘T2F’ must 
be entered on the ETD as a transit declaration between the Canary 
Islands  and  Spain;  and  the  standard  transit  procedure  (T2F-NCTS, 
including  guarantee)  must  be  entered  on  the  ETD  between  Spain 
and Portugal52.  

Example 7: 
Union  goods  are  moved  by  air  from  an  SFT  (Canary  Islands)  to 
Spain and then by air to Italy. 

Options: 
1.  SFT  (Canary  Islands)  –  Spain  –  Italy    the  code  ‘C’  must  be 
entered  on  the  ETD  between  the  SFT  of  the  Canary  Islands  and 
Spain; and the code ‘T2F’ must be entered on the ETD as a transit 
declaration between Spain and Italy53. 
2. SFT (Canary Islands) – Spain – Italy  the code ‘T2F’ must be 
entered  on  the  ETD  as  a  transit  declaration  between  the  Canary 
Islands and Spain; and the code ‘T2F’ must be entered on the ETD 
as a transit declaration between Spain and Italy54. 

Example 8: 
Union  excise  goods55  are  exported  from  the  Union  to  a  common 
transit  country  (Switzerland).  In  Portugal,  the  goods  are  placed 
under the export procedure which is completed and exit confirmed. 
The  goods  are  placed  under  the  external  transit  procedure  and 
moved  by  air  to  Austria  where  the  road  part  of  the  journey  to  a 
common transit country starts.  

51 In accordance with Article 188(2) DA. 

52 In accordance with Article 188(1) DA. 
53 In accordance with Article 188(2) DA. 
54 In accordance with Article 188(1) DA. 
55  Within  the  meaning  of  Article  1(1)  of  the  Council  Directive  2008/118/EC  of  16  December  2008 
concerning  the  general  arrangements  for  excise  duty  and  repealing  Directive  92/12/EEC  (OJ  L 
9/12, 14.1.2009). 

395 

 
 
 
 
 
                                                 
Portugal – Austria – Switzerland  the code ‘T1’ must be entered 
on the ETD as a transit declaration between Portugal and Austria. In 
addition,  the  standard  transit  procedure  (T1-NCTS,  including 
guarantee) starts with a destination in Switzerland. 

Example 9: 
Union  excise  goods56  are  exported  from  Italy  to  a  third  country 
(India).  In  Rome  (Italy),  goods  are  placed  under  the  export 
procedure  which  is  completed  and  exit  confirmed.  The  goods  are 
moved  by  air  to  Malpensa  (Italy),  where  they  are  taken  out  of  the 
Union. 

Rome – Malpensa  –  India  the  code  ‘X’ must be entered on  the 
ETD between Rome and Malpensa. 

Example 10: 
Union excise goods57 are moved by air from Romania to Belgium. 
The  goods  remain  under  the  excise-suspension  arrangement  in 
EMCS. 

Romania – Belgium  the code ‘C’ must be entered on the ETD. 

Example 11: 
Union goods are exported to a third country (Belarus). In Denmark, 
the goods are placed under the export procedure which is completed 
and  exit  confirmed,  and  the  TIR  procedure  starts.  The  goods  are 
moved by air to Poland. In Poland, the goods continue their way to 
Belarus by road under a TIR procedure.  

Denmark – Poland – Belarus  the code ‘TD’ must be entered on 
the ETD between Denmark and Poland. The TIR procedure follows 
with a destination in Belarus. 

Example 12: 
Union goods are exported to a third country (Russia). In Spain, the 
goods  are  placed  under  the  export  procedure  and  moved  by  air  to 

56  Within  the  meaning  of  Article  1(1)  of  the  Council  Directive  2008/118/EC  of  16  December  2008 
concerning  the  general  arrangements  for  excise  duty  and  repealing  Directive  92/12/EEC  (OJ  L 
9/12, 14.1.2009). 

57  Within  the  meaning  of  Article  1(1)  of  the  Council  Directive  2008/118/EC  of  16  December  2008 
concerning  the  general  arrangements  for  excise  duty  and  repealing  Directive  92/12/EEC  (OJ  L 
9/12, 14.1.2009). 

396 

 
 
 
 
 
 
 
                                                 
Finland, where they are taken out of the Union by road. 

Spain – Finland – Russia  the code ‘C’ must be used on the ETD 
between Spain and Finland, and further the goods are moved under 
export procedure to the Union external border. 

Example 13 
Union goods are exported to a common transit country (Serbia). In 
Hungary, the goods are placed under the export procedure, which is 
completed and exit confirmed. Then the goods are moved by air to 
Serbia. 

Options: 
1) Hungary – Serbia  the code ‘X’ must be used on the ETD, 
2) Hungary – Serbia  the code ‘T2’ must be used on the ETD as a 
transit declaration. 

Example 14 
Non-Union  goods  are  moved  between  Sweden  and  a  common 
transit country (Norway). 

Sweden – Norway  the code ‘T1’ must be used on the ETD as a 
transit declaration. 

Example 15 
Union goods are moved between Italy and France and pass through 
a  common  transit  country  (Switzerland)  under  the  same  ETD 
without reloading. 

Italy – Switzerland – France  the code ‘C’58 must be used on the 
ETD.  

Example 16 
Union  goods  are  moved  between  Lithuania  and  Italy  and  pass 
through  a  common  transit  country  (Norway)  under  the  same 
manifest with reloading in Norway59. 

Lithuania  –  Norway  –  Italy    the  code  ‘C’  must  be  used  on  the 
ETD. 

58 Article 119(3)(b) DA and Article 109(1)(b) of the Convention. 
59  The  same  air  waybill  accompanies  the  goods  from  departure  to  final  destination.  However  two 
manifests are issued: the first at the airport of departure and the second at the airport of reloading. 

397 

 
 
 
 
 
 
 
 
 
 
                                                 
Example 17 
Union  goods  are  transported  by  air  between  Slovenia  and  Greece 
and pass through a common transit country (the Republic of North 
Macedonia),  where  they  are  transhipped  onto  another  means  of 
transport (from airplane to truck) under the supervision of the airline 
company. 

transit  procedure  (T2-NCTS, 

Slovenia  (by  air)  –  the  Republic  of  North  Macedonia  (by  road  – 
airplane to truck) – Greece: 
Options: 
1.Slovenia  –  the  Republic  of  North  Macedonia    the  code  ‘C’60 
must be used on the ETD; and the Republic of North Macedonia – 
Greece    standard 
including 
guarantee), 
2.  Slovenia  –  the  Republic  of  North  Macedonia    the  code  ‘T2’ 
must be used on the ETD as a transit declaration; and the Republic 
of  North  Macedonia  –  Greece    standard  transit  procedure  (T2-
NCTS, including guarantee), 
3. Slovenia – the Republic of North Macedonia  standard transit 
procedure started  in Slovenia (T2-NCTS,  including  guarantee),  the 
code  ‘TD’  must  be  used  on  the  ETD;  and  the  Republic  of  North 
Macedonia  –  Greece    continuation  of  the  standard  transit 
procedure. 

Note for the Union: To facilitate the maximum free and unhindered 
movement of Union goods, the code ‘C’ on the ETD will entitle the 
goods  to  free  onward  movement  to  their  destination  in  the  Union, 
provided  that:  (i)  evidence  of  their  status  is  held  in  the  operators’ 
business  records  at  the  airport  of  departure;  and  (ii)  there  is  no 
reasonable suspicion or doubt as to the status of the goods on arrival 
at  the  airport  of  destination.  However,  customs  authorities  at  the 
destination  have  the  opportunity  to  verify  the  declared  customs 
status  of  Union  goods  by  applying  appropriate  a  posteriori  checks 
based  on  assessed  risk  with  references  back  to  the  customs 
authorities at the airport of departure, if necessary. 

Unless  national  rules  provide  for  a  longer  period,  the  airline 
company  must  keep  a  record  of  the  status  of  all  goods  in  its 
commercial records for 3 years plus the period since the beginning 
of the current year. Those records can be kept in electronic form. 

60 Code ‘C’ is equivalent to the code ‘T2L’ in accordance with Article 111(b), Appendix I, Convention. 

398 

 
 
 
 
                                                 
VI.3.9.4.2 Procedure at the customs office of departure 

Articles  6(1),  46(1) 
and 172-174 UCC 

Articles  302  and  
320 IA 

Articles  301-32,  39  
111a-111b 
and 
the 
to 
Appendix  I 
Convention 

According to Article 6(1) UCC, all exchanges of information, such as 
declarations  between  customs  authorities  and  between  economic 
operators and customs authorities, must be made using electronic data 
processing  techniques.  This  rule  also  applies  to  using  the  ETD  as  a 
transit declaration.  

The goods must be released for transit when the data of the ETD have 
been  made  available  to  the  customs  office  of  departure  before  the 
aircraft departs. The legal requirements mean that the data may only 
be made available to customs in one of the following two ways. 

1.  The  data  may  be  sent  to  a  customs  IT  system.  This  is  the 
recommended way. It is not mandatory to have an IT customs 
system  in  place,  but  it  would  be  beneficial  for  countries  to 
consider  building  such  a  system  in  the  future  if  they  do  not 
already have one. 

2.  Customs may be given access to the airline company’s system 

from customs’ premises. 

As an interim solution, customs officers may have access to the data 
from the operator’s computer at the operator’s office. However, that 
method  may  only  be  used  until  one  of  the  two  above  options  have 
been  implemented.  When  using  this  interim  solution,  the  customs 
authorities may not have uninterrupted and constant access to the data 
without additional burden and extra work. Nevertheless, it is for the 
customs authorities to decide how long this interim solution may be 
implemented.  In  making  this  decision,  they  must  in  particular  take 
into account the manner of cooperation with the airline company, the 
size of the port and the volume of freight. 

Making 
spreadsheets  or  PDF  files  does  not  comply  with 
requirements. 

the  data  available  via  emails  with  attached  Excel 
legal 

the 

The  simplification  for  the  ETD  relies  entirely  on  how  the  transit 
declaration in the form of the ETD is provided. In all other aspects, 
the  ETD  should  be  treated  like  any  other  customs  declaration.  The 
detailed legal framework on the customs declarations indicated in the 
Convention/UCC and the related acts should be complied with, as the 
legislation has not laid down any special rules for a simplified ETD 
transit procedure.  

399 

 
 
 
The ETD used as a transit declaration must be made available to the 
customs  office  of  departure  to  allow  the  customs  authorities  to 
perform  risk  assessment  or  to  perform  checks  on  goods,  where 
necessary, before the goods can be released for transit.  

Each  piece  of  transit  declaration  data  should  undergo  risk  analysis 
using  electronic  data  processing  techniques  to:  (i)  identify  and 
evaluate  the  potential  risks;  and  (ii)  take  appropriate  counter-
measures. Therefore, it is very helpful if the customs IT system can: 
(i)  facilitate  the  electronic  transmission  of  the  ETD  data  from  the 
operator’s  system;  and  (ii)  subsequently  conduct  an  automated  risk 
analysis on the ETD data. 

However,  because  the  deployment  of  the  customs  system  is  not 
mandatory,  an  automated  risk  analysis  may  not  be  possible. 
Therefore,  it  may  be  possible  to  compensate  for  the  lack  of 
automation by at least: (i) conducting a robust pre-audit; (ii) closely 
monitoring  the  authorisation;  and  (iii)  regularly  supervising  the 
transit operations. These steps do not rule out manual verification of 
the  goods  performed  at  random  –  or  in  case  of  need  –  before  their 
release for transit. 

These  types  of  control  cannot  be  replaced  by  a  posteriori  controls 
(after  departure  of  the  goods),  which  may  be  conducted  only  in 
specific cases or at random. 

For the place of loading (optional data), the country code followed by 
the three-letter IATA code of the airport can be used. 

The  definition  of  a  consignee  is  a  person  to  whom  the  goods  are 
actually consigned. For the purpose of the ETD, this is the recipient 
at the airport of destination.  

A declaration will be accepted by the customs authorities if the goods 
to  which  it  refers  have  been  presented.  This  does  not  mean  that 
customs must always check if the goods are physically at the airport, 
but customs must at least be aware that the goods are stored in a place 
agreed upon with the operator. 

A  declarant  must,  if  they  so  request  through  an  application,  be 
permitted to amend one or more pieces of data in the declaration.  

Each  declaration  must  bear  its  own  unique  number  assigned  by  the 
airline  company  (LRN  number61).  This  can  be  the  flight  number 
together with the date, and any additional figures to make the number 

61  The LRN number in the ETD is not the same as the LRN number allocated to the standard transit 

declaration (NCTS). 

400 

 
                                                 
unique for the operator concerned.  

The goods carried by air are waived from sealing if either: (i) labels 
are  affixed  to  each  consignment  bearing  the  number  of  the 
accompanying air waybill; or (ii) the consignment constitutes a load 
unit  on  which  the  number  of  the  accompanying  air  waybill  is 
indicated. 

On the ETD, there is no specific action confirming that the ETD was 
accepted  by  the  customs  authorities  or  that  the  goods  were  released 
for transit. Therefore, the aircraft’s time of departure with the goods 
can  be  considered  as:  (i)  the  time  of  acceptance  for  the  ETD  as  a 
transit  declaration;  and  (ii)  the  time  for  release  of  the  goods  for 
transit.  If  a  declaration  is  rejected,  the  customs  office  of  departure 
must immediately inform the airline company, stating the reasons for 
that rejection (e.g. insufficient data, errors). 

If  a  transport  of  non-Union  goods  starts  without  a  submission  and 
acceptance of a transit declaration, customs debt is incurred through 
non-compliance, according to Article 79(1) UCC.62 

It is important that the customs office of departure has at its disposal 
the  historical  data  (i.e. the data of  previous declarations accepted or 
rejected) to perform a posteriori checks or to clarify issues raised by 
the customs office of destination. 

VI.3.9.4.3 Procedure at the customs office of destination 

Articles  6(1)  and 
46(1) UCC 

Article 199(b) DA 

Article 320 IA 

Article 
Appendix  I 
Convention 

111(b)   
the 
to 

The  ETD  data  as  the  transit  declaration  must  be  the  same  at  the 
customs  office  of  departure  and  the  customs  office  of  destination. 
The customs office of destination does not check the compatibility of 
the  data  each  time.  Instead,  it  assumes  that  the  data  are  the  same 
unless  it  receives  a  notification  from  the  airline  company  about 
discrepancies or finds irregularities during verification. 

The data of the ETD must be made available to the customs office of 
destination.  On  the  legal  requirements,  the  data  may  only  be  made 
available to customs in one of the two following ways. 

1.  The  data  may  be  sent  to  a  customs  IT  system.  This  is  the 
recommended way.  It is not mandatory to have  an  IT  customs 
system  in  place,  but  it  would  be  beneficial  for  countries  to 
consider  building  such  a  system  in  the  future  if  they  do  not 

62 In the Union only. 

401 

 
 
                                                 
already have one. 

2.  Customs may be given access to the  airline company’s  system 

from customs’ premises. 

As an interim solution, customs officers may have access to the data 
from the operator’s computer at the operator’s office. However, that 
method  may  only  be  used  until  one  of  the  two  above  options  have 
been  implemented.  When  using  this  interim  solution,  the  customs 
authorities  may  not  have  uninterrupted  and  constant  access  to  the 
data without additional burden and extra work. Nevertheless, it is for 
the customs authorities to decide how long this interim solution may 
be implemented. In making this decision, they must in particular take 
into account the manner of cooperation with the airline company, the 
size of the port and the volume of freight. 

Making 
spreadsheets  or  PDF  files  does  not  comply  with 
requirements. 

the  data  available  via  emails  with  attached  Excel 
legal 

the 

The  data  of  the  transit  declaration  must  be  provided  to  the  customs 
office of destination at the latest at the time of the arrival of the goods 
at  the  airport.  However,  it  would  be  advantageous  for  the  customs 
office  of  destination  to  already  have  that  data  when  the  goods  are 
released for transit at the airport of departure. This would allow that 
customs office to perform any potential risk assessment in advance. 

The transit declaration is identified by the LRN number. 

The  legislation  does  not  include  any  time  limits  for  ending  and  for 
discharging  the  transit  procedure.  The  legislation  also  does  not 
specify  what  actions  are  needed  for  ending  and  for  discharging  the 
transit procedure.  

Therefore,  it  may  be  assumed  that  the  transit  procedure  is  ended 
when  the  airline  company  notifies  the  customs  office  of  destination 
that all goods covered by the ETD as a transit declaration are in: (i) 
temporary  storage;  or  (ii)  any  other  place  where  the  goods  may  be 
stored  under  customs  supervision.  The  LRN  of  the  ETD  used  as  a 
temporary-storage 
transit  declaration  must  be 
declaration or any other relevant declaration. 

indicated 

in  a 

The transit procedure is deemed to be discharged immediately after it 
ends,  unless  the  customs  authorities  at  destination  have  received 
information – or have established – that the procedure has not ended 

402 

 
correctly  (e.g.  via  a  notification  from  the  airline  company,  by 
checking  the  goods,  or  by  receiving  information  from  the  customs 
office of departure). In those cases, an investigation will be launched 
to clarify the issue. 

The airline company is responsible for identifying and notifying the 
customs  authorities  of  all  offences,  discrepancies  or  irregularities 
discovered at the airport of destination, in particular: (i) as a result of 
checks carried out by that company; or (ii) on the basis of the outturn 
report  (surplus  or  deficit),  referring  in  particular  to  the  ETD  for  the 
goods in question. 

Each  piece  of  transit  declaration  data  at  destination  should  undergo 
risk  analysis  using  electronic  data  processing  techniques  to:  (i) 
identify  and  evaluate  the  potential  risks;  and  (ii)  take  appropriate 
counter-measures.  Therefore,  it  is  very  helpful  if  the  customs  IT 
system can: (i) facilitate the electronic transmission of the ETD data 
from  the  operator's  system;  and  (ii)  subsequently  conduct  an 
automated risk analysis on the ETD data. 

However,  because  the  deployment  of  the  customs  system  is  not 
mandatory,  an  automated  risk  analysis  may  not  always  be  possible. 
Therefore,  it  may  be  possible  to  compensate  for  the  lack  of 
automation by at least: (i) conducting a robust pre-audit; (ii) closely 
monitoring  the  authorisation;  and  (iii)  regularly  supervising  the 
transit operations. These steps do not rule out the manual verification 
of the goods performed at random – or in case of need – either after 
their arrival or when placing them under temporary storage.  

Those  types  of  control  cannot  be  replaced  by  a  posteriori  controls 
(after the goods were released from transit), which may be conducted 
only in specific cases or at random. 

Consultation  with  the  customs  office  of  departure  should  take  place 
when there is a reasonable suspicion as to the type or quantity of the 
goods.  Verification  of  the  ETD  data  must  be  carried  out  by  using 
document  TC21A  (Annex  VII.8.6)  and  sent  by  email  to  the 
authorities specified in Annex VI.8.9.  

When filling out document TC21A, it is recommended to use one of 
the languages generally understandable, if possible. 

The  customs  authorities  at  the  airport  of  destination  must,  at  the 
earliest opportunity, notify both the customs authorities at the airport 
of departure and the authority which issued the  authorisation of any 

403 

 
offence  or  irregularity.  In  so  doing,  the  customs  authorities  at  the 
airport  of  destination  must  refer  in  particular  to  the  ETD  for  the 
goods in question. 

The customs office of departure and the customs office of destination 
must  cooperate  with  each  other  and  exchange  relevant  information 
and documents on transit operations where appropriate.  

It  is  important  that  the  customs  office  of  destination  has  at  its 
disposal the historical data (i.e. the data of previous operations ended 
and  discharged)  to  perform  a  posteriori  checks  or  to  clarify  issues 
raised by the customs office of departure. 

VI.3.10 Goods carried by sea - using an ETD as a transit declaration to place 
goods under the Union transit procedure 

This paragraph is subdivided as follows: 

• 

Introduction (Section VI.3.10.1) 

•  General information (Section VI.3.10.2) 

•  Authorisation to use the ETD (Section VI.3.10.3) 

•  Procedural rules for using the ETD (Section VI.3.10.4) 

VI.3.10.1 Introduction 

Article 
UCC 

233(4)(e) 

This simplification applies only to the Union transit procedure. 

Articles  319  and  320 
IA 

A  shipping  company  may  be  authorised  to  use  an  ETD  as  a  transit 
declaration to cover goods placed under the Union transit procedure.  

The  authorisation  to  use  the  ETD  is  granted  to  shipping  companies 
which  fulfil  the  criteria  for  this  simplification.  Two  significant 
criteria  in  granting  this  authorisation  are:  (i)  that  the  ETD  must 
contain  the  data  required  in  a  transit  declaration;  and  (ii)  that  those 
data  must  be made  available  to the  customs authorities at departure 
and  at  destination  to  allow  customs  to  supervise  the  goods  and 
discharge the procedure. Those data are contained in Annexes B-DA 
and B-IA.  

404 

 
 
 
 
 
 
VI.3.10.2 General information 

Article 
UCC 

89(7)(d) 

No guarantee  is required, as  it is accepted that maritime transport is 
safe and that,  apart from an accident, the conditions of carriage will 
be fulfilled from the port of departure to the port of destination. 

The holder of the procedure is the shipping company. 

The authorisation specifies the customs offices located in the ports of 
loading and unloading, where the authorisation applies. 

The port of loading is the port of departure, the port of unloading is 
the port of destination. 

It  is  obligatory  to  use  the  Union  transit  procedure  to  transport  non-
Union goods on regular shipping service (RSS) vessels (see Part II). 

Note that transit by sea may also take place under cover of a standard 
transit  declaration  using  the  NCTS  (Part  IV).  However,  where 
applicable, other ways to move goods, set out in Articles 226 and 227 
UCC may be used. 

VI.3.10.3 Authorisation to use the ETD 

Article 22 UCC 

The authorisation procedure is described in Sections VI.2.2-VI.2.5. 

Article 319 IA 

Annex A-DA 

The  application  must  be  lodged  with  the  customs  authorities 
competent  for  the  place  where  the  applicant’s  main  accounts  for 
customs purposes are held or accessible, and where at least part of the 
activities covered by the authorisation are to be carried out. 

405 

 
 
 
 
TRADE 

The  shipping  company  must  provide  in  particular  the 
following information in the application: 
1. the applicant’s name or applicant’s EORI number; 
2. the name and contact details of: (i) the person responsible 
for  customs  matters  and  for  the  application;  and  (ii)  the 
person  in  charge  of  the  applicant  company  or  exercising 
control over its management; 
3.  the  place  where  main  accounts  for  customs  purposes  are 
held or accessible; 
4. the type of main accounts for customs purposes; 
5. the place where records are kept; 
6. the type of records;  
7. the customs office(s) of departure and destination; 
8. the number of voyages between the EU ports; 
9. information on how the data will be made available to the 
customs authorities at each port of departure and at each port 
of destination (if the means of availability differ depending on 
a customs office or a country, each means must be indicated 
in the application). 

The above information is mandatory in the Union (Annex A-
DA, column 9f). 

The  criteria  must  be  verified  by  the  competent  customs  authorities 
(Section  VI.2.2).  In  the  meantime,  the  consultation  procedure  is 
carried  out  with  the  customs  offices  indicated  in  the  application  as 
customs  offices  of  departure  and  destination.  The  consultation 
procedure  is  started  immediately  after  acceptance  of  the  application 
and can take up to a maximum of 45 days.  

The  consultation  procedure  is  part  of  the  Customs  Decision 
Management System (CDMS) applicable in the Union. If the CDMS 
is  unavailable,  a  consultation  letter  in  paper  form  must  be  sent  by 
email,  together  with  a  copy  of  the  application.  The  list  of  email 
addresses in each country and the model of the consultation letter are 
included as Annexes VI.8.11 and VI.8.10, respectively. 

During  the  consultation  procedure,  the  requested  authority  should 
verify: 

406 

 
 
 
 
(i)  whether the conditions for granting the authorisation are met by 

the applicant; and most importantly 

(ii)  whether  and  how  the  data  required  for  the  ETD  as  a  transit 
declaration  can  be  made  available  to  the  requested  customs 
offices. 

On  receipt  of  the  consultation  request,  the  requested  authority  must 
check in particular: 

(i)  the  information  about  the  applicant  in  their  own  records  or  in 

cooperation with other agencies; 

(ii)  the system of data exchange; 

(iii)  

the place for inspecting the goods; 

(iv) the  level  of  the  controls  by  the  shipping  company  of  its 

operations; and 

(v)  who  is  the  representative  of  the  shipping  company,  where 

appropriate. 

If  there  is  an  objection,  the  requesting  authorities  must  be  informed 
by  CDMS  within  45  days  of  receiving  the  request.  If  the  CDMS  is 
unavailable,  the  requesting  authorities  must  be  informed  by  email 
with the same letter (Annex VI.8.10.). If the requested authority finds 
that the applicant does not regularly operate voyages to ports in that 
country,  the  authorisation  cannot  include  ports  in  that  country. 
However,  if  the  application  concerns  more  ports,  the  authorisation 
may  be  granted  with  deletion  of  the  port  for  which  the  requested 
authority is of the opinion that the conditions are not fulfilled. 

If the  requested authority  refuses an  authorisation request due  to the 
non-fulfilment  of  a  condition,  and  in  particular  due  to  serious 
infringement  or  repeated  infringement  of  customs  legislation  and 
taxation  rules,  they  must  outline  the  grounds  for  the  refusal  and  the 
underlying  legal  provisions.  Then,  the  authorities  of  the  country 
where the application was made must not grant the authorisation and 
must outline the reasons for the refusal to the shipping company. 

If  no  objections  are  received  within  the  time  limit  allowed,  the 
requesting  authority  can  assume  that  the  criteria  for  which  the 
consultation has been requested are met.  

If  the  consultation  process  is  completed  without  objections,  the 

407 

 
competent  customs  authorities  must  approve  and  grant 
authorisation, which applies for both outward and inward voyages. 

the 

The  authorisation  must  apply  only  to  transit  operations  between  the 
customs  offices  of  departure  and  destination  indicated  in  the 
authorisation.  The  authorisation  will  only  be  valid  in  the  countries 
where those offices are located.  

The  reference  to the authorisation must  be  inserted in  the  ETD  each 
time a transit operation is started. This information must be provided, 
unless  it  can  be  derived  from  other  data,  e.g.  EORI  number  of  the 
holder of the authorisation or the CDMS. 

For monitoring of the authorisation, see Section VI.2.3. 

For  annulment,  revocation  or  amendment  of  the  authorisation,  see 
Section  VI.2.4.  Whenever  the  shipping  company  wishes  to  add  or 
remove one or more ports in its existing authorisation, it must apply 
for an amendment of its authorisation. 

For the suspension of the authorisation, see Section VI.2.5. 

In the event of annulment, revocation, amendment, suspension or end 
of  suspension  of  the  authorisation,  the  competent  authorities  of  the 
countries indicated in the authorisation must be notified immediately.  

Because  the  authorisation  to  use  the  ETD  as  a  transit  declaration  is 
valid in more than one country, the monitoring of the authorisation or 
its  re-assessment  may  require  a  consultation  procedure  between 
customs  authorities  in  other  countries.  That  consultation  is  a  part  of 
the CDMS.  

Where  the  CDMS  is  not  available,  the  consultation  requests  in  the 
form  of  the model letter in  Annex VI.8.10  must  be  sent  by  email  to 
the authorities responsible for the consultation procedure, as specified 
in Annex VI.8.11.  

CUSTOMS 

The  authorisation  contains 
information: 
1.  The number and date; 
2.  The name of the holder of the authorisation or its EORI 

the  following 

in  particular 

number; 

3.  The customs office(s) of departure and destination; 
4.  The  means  by  which  the  data  are  made  available  to 

408 

 
customs  at  each  port  of  departure  and  at  each  port  of 
destination.  If  the  means  differ  depending  on  the 
customs  office  or  country,  each  method  must  be 
indicated in the authorisation. 

5.  Notice  of  the  obligation  on  the  shipping  company  to 
inform  the  customs  offices  of  departure  and  destination 
about any discrepancies noticed, in particular on: (i) the 
type  and  quantity  of  the  goods  placed  under  the  transit 
procedure;  and  (ii)  any  changes  that  may  affect  the 
authorisation. 

6.  The  means  of  communication  between  the  customs 
office(s)  of  departure  and  destination  on  the  one  hand 
and the shipping company on the other. 

The above information is mandatory in the Union (Annex A-
DA, column 9f). 

Although the time limit for making the ETD data available to 
the  customs  office  of  departure  before  the  goods  can  be 
released  for  transit  is  not  mandatory,  it  is  helpful  to  add 
information on this time limit in the authorisation. 

International shipping  companies  that  are  established  in the Union  – 
or that have a permanent business establishment in the Union – may 
be authorised to use that procedure provided they meet the necessary 
conditions63. 

VI.3.10.4 Procedural rules for using the ETD 

VI.3.10.4.1 Data required for the ETD 

Article 320 IA 

Annex B-IA 

The  ETD (e.g. an electronic  goods  manifest or  other  document)  is  a 
document  drawn  up  by  the  shipping  company  when  the  vessel 
departs. It confirms the  actual goods that are loaded onto the vessel. 
Thus,  for  transit  purposes  the  ETD  serves  as  a  transit  declaration, 
provided it contains the data set out in Annexes B-DA and B-IA. 

To  allow  the  customs  authorities  to  identify  the  status  of  the  goods, 
one of the codes in the box below must be indicated at item level in 

63 Articles 5(31) and (32) UCC. 

409 

 
 
 
 
                                                 
the ETD. 

Code 

T1 

T2F 

C 

TD 

X 

Union transit 

Goods placed under the external T1 transit 
procedure 

the  special 

Goods  placed  under  the  internal  Union  transit 
procedure  moving 
fiscal 
from 
territories  (SFTs)  to  another  part  of  the  customs 
territory  of  the  Union,  which  is  not  an  SFT  as 
referred to in  Article 188(1) DA.  That  code may 
be used for Union goods moved between an SFT 
and  another  part  of  the  customs  territory  of  the 
Union as referred to in Article 188(2) DA. 

Union goods not placed under a transit procedure 

Goods  already  moving  under  a  Union  transit 
procedure,  or  carried  under 
inward-
temporary-
processing,  customs-warehouse  or 
admission procedures64  

the 

Union goods for which the export procedure was 
ended  and  exit  confirmed  and  which  are  not 
placed under a transit procedure 

The ETD is treated as a transit declaration only where at least one of 
the codes T1 or T2F is indicated. If none of those codes are indicated 
in  the  ETD,  irrespective  of  the  other  codes  mentioned  above,  that 
ETD cannot be used as a transit declaration. 

Examples of use of the codes: 

Example 1 
Union goods are moved by RSS between France and Germany. 

France – Germany  the code ‘C’ must be entered on the ETD.  

64   In these cases, the shipping company must also enter: (i) the code ‘TD’ in the corresponding bill of 
lading or other appropriate commercial document; (ii) a reference number of the transit declaration 
or the transfer document; and (iii) the name of the issuing office. 

410 

 
 
 
 
 
                                                 
Example 2 
Union goods are exported from Ireland to a third country (China). In 
Ireland,  goods  are  placed  under  the  export  procedure  which  is 
completed  and  exit  confirmed.  The  goods  are  moved  by  RSS  to  the 
Netherlands where they are taken out of the Union. 

Ireland – the Netherlands – China  the code ‘X’ must be entered on 
the ETD between Ireland and the Netherlands. 

Example 3 
Non-Union  goods  arrive  from  a  third  country  (Canada)  to  Portugal, 
and move by RSS to Spain.   

Canada – Portugal – Spain  the code ‘T1’  must be entered  on the 
ETD between Portugal and Spain. 

Example 4: 
Union  goods  dispatched  by  RSS  from  Spain  to  a  special  fiscal 
territory (SFT) (Canary Islands). 

Options: 
1. Spain – Canary  Islands  the code ‘T2F’ must be entered on the 
ETD as a transit declaration65. 
2.  Spain  –  Canary  Islands    the  code  ‘C’  must  be  entered  on  the 
ETD. 

Example 5: 
Union  goods  are  moved  by  RSS  between  two  SFTs  in  the  same 
Member State (France: Guadeloupe and Mayotte). 

Options: 
1. Guadeloupe – Mayotte   the code ‘T2F’ must be entered on  the 
ETD as a transit declaration'66 
2.  Guadeloupe  –  Mayotte    the  code  ‘C’  must  be  entered  on  the 
ETD67. 

Example 6: 
Union  excise  goods68  are  exported  from  Croatia  to  a  third  country 

65 In accordance with Article 188(2) DA. 
66 In accordance with Article 188(1) DA. 

67 In accordance with Article 188(2) DA. 

411 

 
 
 
 
 
 
 
 
 
                                                 
(Japan).  In Croatia, the goods are placed under the export procedure 
which is completed and exit confirmed. The goods are moved by RSS 
to Greece where they are taken out of the Union.  

Croatia – Greece – Japan  the code ‘X’ must be entered on the ETD 
between Croatia and Greece.  

Example 7: 
Union  excise  goods69  are  exported  from  Italy  to  a  third  country 
(India).  In  Trieste  (Italy),  goods  are  placed  under  export  procedure 
which is completed and exit confirmed. The goods are moved by RSS 
to Genoa (Italy), where they are taken out of the Union. 

Trieste – Genoa – India  the code ‘X’ must be entered on the ETD 
between Trieste and Genoa. 

Example 8: 
Union excise goods70 are moved from Romania to Bulgaria by RSS. 
The  goods  remain  under  the  excise-suspension  arrangement  in 
EMCS. 

Romania – Bulgaria  the code ‘C’ must be entered on the ETD. 

Example 9: 
Union  goods  are  exported  to  a  third  country  (Belarus).  In  Denmark, 
the goods are placed under the export procedure which is completed 
and  exit  confirmed,  and  the  TIR  procedure  starts.  The  goods  are 
moved by RSS to Poland. In Poland, the goods continue their way to 
a third country by road under a TIR procedure.  

Denmark – Poland – Belarus  the code ‘TD’ must be entered on the 
ETD between Denmark and Poland. The TIR procedure follows with 
a destination in Belarus. 

68  In  the  meaning  of  Article  1(1)  of  the  Council  Directive  2008/118/EC  of  16  December  2008 
concerning  the  general  arrangements  for  excise  duty  and  repealing  Directive  92/12/EEC  (OJ  L 
9/12, 14.1.2009). 

69  In  the  meaning  of  Article  1(1)  of  the  Council  Directive  2008/118/EC  of  16  December  2008 
concerning  the  general  arrangements  for  excise  duty  and  repealing  Directive  92/12/EEC  (OJ  L 
9/12, 14.1.2009). 

70  In  the  meaning  of  Article  1(1)  of  the  Council  Directive  2008/118/EC  of  16  December  2008 
concerning  the  general  arrangements  for  excise  duty  and  repealing  Directive  92/12/EEC  (OJ  L 
9/12, 14.1.2009). 

412 

 
 
 
 
 
 
 
 
 
                                                                                                                                            
Example 10: 
Union  goods  are  exported  to  a  third  country  (Russia).  In  the 
Netherlands,  the  goods  are  placed  under  the  export  procedure  and 
moved by RSS to Finland where they are taken  out of the Union by 
road.  

The Netherlands – Finland – Russia the code ‘C’ must be entered 
on the ETD between the Netherlands and Finland, and the goods are 
moved under export procedure to the Union’s external border.  

Example 11: 
Union  goods  are  moved  from  an  SFT  (Canary  Islands)  to  Spain  by 
RSS and then to Portugal by road.  

Options: 
1.  SFT  (Canary  Islands)  –  Spain  –  Portugal    the  code  ‘C’  or 
‘T2F’  must  be  entered  on  the  ETD  between  the  Canary  Islands 
and  Spain  and  the  standard  transit  procedure  (T2F-NCTS, 
including guarantee) must be entered on the ETD between Spain 
and Portugal.71 

2.  SFT  (Canary  Islands)  –  Spain  –  Portugal    :  the  code  ‘T2F’ 
must be entered on the ETD as a transit declaration between the 
Canary  Islands  and  Spain  and  the  standard  transit  procedure 
(T2F-NCTS,  including  guarantee)  must  be  entered  on  the  ETD 
between Spain and Portugal.72 

Example 12: 
Union  goods  are  moved  from  an  SFT  (Canary  Islands)  to  Spain  by 
RSS and then to Italy by RSS. 

Options: 
1.  SFT  (Canary  Islands)  –  Spain  –  Italy    the  code  ‘C’  must  be 
entered  on  the  ETD  between  the  Canary  Islands  and  Spain,  and 
the  code  ‘T2F’  must  be  entered  on  the  ETD  as  a  transit 
declaration between Spain and Italy73. 

2.  SFT (Canary Islands) – Spain – Italy  the code ‘T2F’ must be 
entered  on  the  ETD  as  a  transit  declaration  between  the  Canary 
Islands  and  Spain  and  the  code  ‘T2F’  must  be  entered  on  the 

71 In accordance with Article 188(2) DA. 
72 In accordance with Article 188(1) DA. 
73 In accordance with Article 188(2) DA. 

413 

 
 
 
 
 
 
 
                                                 
ETD as a transit declaration between Spain and Italy74. 

Example 13 
Union  goods  are  moved  from  an  SFT  (Canary  Islands)  to  Spain  by 
RSS. 

Options: 
1)  SFT (Canary Islands) – Spain  the code ‘C’ must be entered on 

the ETD. 

2)  SFT (Canary Islands) – Spain  the code ‘T2F’ must be entered 

on the ETD as a transit declaration75. 

To  facilitate  the  maximum  free  and  unhindered  movement  of  Union 
goods, the code ‘C’ on the ETD will entitle the goods to free onward 
movement  to  their  destination  in  the  Union,  provided  that:  (i) 
evidence  of  their  status  is  held  in  the  operators’  business  records  in 
the  port  of  departure;  and  (ii)  there  is  no  reasonable  suspicion  or 
doubt as to the status of the goods on arrival to the port of destination. 
However, customs authorities at the destination have the opportunity 
to  verify  the  declared  customs  status  of  Union  goods  by  applying 
suitable  a  posteriori  checks  based  on  assessed  risk  with  references 
back to the customs authorities in the port of departure, if necessary. 

Unless  national  rules  provide  for  a  longer  period,  the  shipping 
company  must  keep  a  record  of  the  status  of  all  goods  in  its 
commercial records for 3 years plus the period since the beginning of 
the current year. Those records can be kept in electronic form. 

VI.3.10.4.2 Procedure at the customs office of departure 

Articles  6(1),  46(1) 
and 172-174 UCC 

Article 320 IA 

According to Article 6(1) UCC all exchanges of information, such as 
declarations  between  customs  authorities  and  between  economic 
operators and customs authorities, must be made using electronic data 
processing  techniques.  This  rule  also  applies  to  using  the  ETD  as  a 
transit declaration.  

The goods must be released for transit when the data of the ETD have 
been  made  available  to  the  customs  office  of  departure  before  the 

74 In accordance with Article 188(1) DA. 
75 In accordance with Article 188(2) DA. 

414 

 
 
 
 
 
 
                                                 
vessel departs. The legal requirements mean that the data may only be 
made available to customs in one of the following two ways. 

1.  The  data  may  be  sent  to  a  customs  IT  system.  This  is  the 
recommended  way.  It  is  not  mandatory  to  have  an  IT  customs 
system  in  place,  but  it  would  be  beneficial  for  countries  to 
consider  building  such  a  system  in  the  future  if  they  do  not 
already have one. 

2.  Customs may be given access to the shipping company’s system 

or the port operator’s system from customs’ premises. 

As an interim solution, customs officers may have access to the data 
from the operator’s computer at the operator’s office. However, that 
method  may  only  be  used  until  one  of  the  two  above  options  have 
been  implemented.  When  using  this  interim  solution,  the  customs 
authorities may not have uninterrupted and constant access to the data 
without additional burden and extra work. Nevertheless, it is  for  the 
customs  authorities  to decide how long this interim solution may be 
implemented.  In  making  this  decision,  they  must  in  particular  take 
into account the manner of cooperation with the airline company, the 
size of the port and the volume of freight. 

Making 
spreadsheets  or  PDF  files  does  not  comply  with 
requirements. 

the  data  available  via  emails  with  attached  Excel 
legal 

the 

The  simplification  for  the  ETD  relies  entirely  on  how  the  transit 
declaration in the form of an ETD is provided. In all other aspects, the 
ETD should be treated as any other customs declaration. The detailed 
legal  framework  on  the  customs  declarations  indicated  in  the  UCC 
and  the  related  acts  should  be  complied  with,  as  the  legislation  has 
not  laid  down  any  special  rules  for  a  simplified  ETD  transit 
procedure.  

The ETD used as a transit declaration must be made available to the 
customs  office  of  departure  to  allow  the  customs  authorities  to 
perform  risk  assessment  or  to  perform  checks  on  goods,  where 
necessary, before the goods can be released for transit.  

Each piece of transit declaration data should undergo a risk analysis 
using electronic data processing techniques to: 

(i)  identify and evaluate the potential risks; and 

415 

 
(ii)  take the appropriate counter-measures. 

Therefore, it is very helpful if the customs IT system can: 

(i)  facilitate  the  electronic  transmission  of  the  ETD  data  from  the 

operator’s system; and 

(ii)  subsequently  conduct  an  automated  risk  analysis  on  the  ETD 

data. 

However,  because  the  deployment  of  the  customs  system  is  not 
mandatory,  an  automated  risk  analysis  may  not  be  possible. 
Therefore,  it  may  be  possible  to  compensate  for  the  lack  of 
automation by at least: 

(i)  conducting a robust pre-audit; 

(ii)  closely monitoring the authorisation; and 

(iii) regularly  supervising  the  transit  operations.  These  steps  do  not 
rule  out  the  manual  verification  of  the  goods  performed  at 
random – or in case of need – before their release for transit. 

These  types  of  controls  cannot  be  replaced  by  a  posteriori  controls 
(after  departure  of  the  goods),  which  may  be  conducted  only  in 
specific cases or at random. 

The  definition  of  a  consignee  is  a  person  to  whom  the  goods  are 
actually consigned. For the purpose of the ETD, this is the recipient at 
the port of destination. 

A declaration will be accepted by the customs authorities if the goods 
to  which  it  refers  have  been  presented.  This  does  not  mean  that 
customs must always check if the goods are physically in the port, but 
customs  must  at  least  be  aware  that  the  goods  are  stored  in  a  place 
agreed upon with the operator. 

A  declarant  must,  if  he/she  so  requests  through  an  application,  be 
permitted to amend one or more pieces of data in the declaration.  

Each  declaration  must  bear  its  own  unique  number  assigned  by  the 
shipping company (LRN number76). This can be the voyage number 
and the date,  and  any additional figures  to  make  the  number  unique 

76 The LRN number in the ETD is not the same as the LRN number allocated to the standard transit 

declaration (NCTS). 

416 

 
                                                 
for the operator concerned.  

According to Article 299 IA, seals must be affixed at departure either 
on  the  space  containing  the  goods  (where  the  means  of  transport  or 
container has been  recognised by  the  customs office  of  departure as 
suitable  for  sealing),  or  on  each  individual  package.  However,  the 
customs office of departure may decide not to seal the goods if their 
description is sufficiently precise to permit their easy identification. 

On the ETD, there is no specific action confirming that the ETD was 
accepted  by  the  customs  authorities  or  that  the  goods  were  released 
for transit. Therefore, the time the vessel departs with the goods may 
be considered as: 

(i)  the time of acceptance of the ETD as a transit declaration; and 

(ii)  the  time  of  release  of  the  goods  for  transit.  If  a  declaration  is 
rejected,  the  customs  office  of  departure  must  immediately 
inform  the  shipping  company,  stating  the  reasons  for  that 
rejection (e.g. insufficient data, errors). 

If  a  transport  of  non-Union  goods  starts  without  a  submission  and 
acceptance of a  transit declaration, customs debt is  incurred  through 
non-compliance, according to Article 79(1) UCC. 

It is important that the customs office of departure has at its disposal 
the  historical  data  (i.e.  the  data  of  previous  declarations  accepted  or 
rejected) to perform a posteriori checks or to clarify issues raised by 
the customs office of destination. 

VI.3.10.4.3 Procedure at the customs office of destination 

Articles  6(1)  and 
46(1) UCC 

Article 199(b) DA 

Article 320 IA 

The  ETD  data  as  the  transit  declaration  must  be  the  same  at  the 
customs office of departure and the customs office of destination. The 
customs office of destination does not check the compatibility of the 
data each time. Instead, it assumes that the data are the same unless it 
receives  notification 
the 
from 
discrepancies or finds irregularities during verification. 

the  shipping  company  about 

The data of the ETD must be made available to the customs office of 
destination.  On  the  legal  requirements,  the  data  may  only  be  made 
available to customs in one of the following two ways. 

1. 

 The  data  may  be  sent  to  a  customs  IT  system.  This  is  the 

417 

 
 
recommended  way.  It  is  not  mandatory  to  have  an  IT  customs 
system  in  place,  but  it  would  be  beneficial  for  countries  to 
consider  building  such  a  system  in  the  future  if  they  do  not 
already have one. 

2.  Customs  may be  given access to the airline  company’s  system 

from customs’ premises. 

As an interim solution, customs officers may have access to the data 
from the operator’s computer at the operator’s office. However, that 
method  may  only  be  used  until  one  of  the  two  above  options  have 
been  implemented.  When  using  this  interim  solution,  the  customs 
authorities may not have uninterrupted and constant access to the data 
without  additional burden  and  extra  work.  Nevertheless, it is  for  the 
customs authorities to decide how  long this interim solution may be 
implemented.  In  making  this  decision,  they  must  in  particular  take 
into account the manner of cooperation with the airline company, the 
size of the port and the volume of freight. 

Making the data available via email with attached Excel spreadsheets 
or PDF files does not comply with the legal requirements. 

The  data  of  the  transit  declaration  must  be  provided  to  the  customs 
office of destination at the latest at the time of the arrival of the goods 
at the port. However, it would be advantageous for the customs office 
of destination  to  already have  that  data when  the goods  are  released 
for  transit  at  the  port  of  departure.  This  would  allow  that  customs 
office to perform any potential risk assessment in advance. 

The transit declaration is identified by the LRN number. 

The  legislation  does  not  include  any  time  limits  for  ending  and  for 
discharging  the  transit  procedure.  The  legislation  also  does  not 
specify  what  actions  are  needed  for  ending  and  for  discharging  the 
transit procedure.  

Therefore, it may be assumed that the transit procedure is ended when 
the  shipping  company  notifies  the  customs  office  of  destination  that 
all goods covered by the ETD as a transit declaration are placed in: 

(i)  temporary storage; or 

(ii)  any  other  place  where  the  goods  may  be  stored  under  customs 

supervision. 

The LRN of the ETD used as a transit declaration must be indicated 

418 

 
in a temporary-storage declaration or any other relevant declaration. 

The transit procedure is deemed to be discharged immediately after it 
ends,  unless  the  customs  authorities  at  destination  have  received 
information – or have established – that the procedure has not ended 
correctly  (e.g.  via  a  notification  from  the  shipping  company,  by 
checking  the  goods,  or  by  receiving  information  from  the  customs 
office of departure). In those cases, an investigation will be launched 
to clarify the issue. 

The shipping company is responsible for identifying and notifying the 
customs  authorities  of  all  offences,  discrepancies  or  irregularities 
discovered at the port of destination, in particular: 

(i)  as a result of checks carried out by that company; or 

(ii)  on the basis of the outturn report (surplus or deficit), referring in 

particular to the ETD for the goods in question. 

Each  piece  of  transit  declaration  data  at  destination  should  undergo 
risk analysis using electronic data processing techniques to: 

(i)  identify and evaluate the potential risks; and 

(ii)  take appropriate counter-measures. 

Therefore, it is very helpful if the customs IT system can: 

(i)  facilitate  the  electronic  transmission  of  the  ETD  data  from  the 

operator’s system; and 

(ii)  subsequently  conduct  an  automated  risk  analysis  on  the  ETD 

data. 

However,  because  the  deployment  of  the  customs  system  is  not 
mandatory,  an  automated  risk  analysis  may  not  always  be  possible. 
Therefore,  it  may  be  possible  to  compensate  for  the  lack  of 
automation by at least: 

(i)  conducting a robust pre-audit; 

(ii)  closely monitoring the authorisation; and 

(iii) regularly supervising the transit operations. 

These  steps  do  not  rule  out  the  manual  verification  of  the  goods 
performed at random – or in case of need – either after their arrival or 

419 

 
when placing them under temporary storage.  

These  types  of  control  cannot  be  replaced  by  a  posteriori  controls 
(after the goods were released from transit) which may be conducted 
only in specific cases or at random. 

Consultation  with  the  customs  office  of  departure  should  take  place 
when there is a reasonable suspicion as to the type or quantity of the 
goods.  Verification  of  the  ETD  data  must  be  carried  out  by  using 
document  TC21A  (Annex  VII.8.6)  and  sent  by  email  to  the 
authorities specified in Annex VI.8.9.  

When filling out document TC21A, it is recommended to use one of 
the languages generally understandable, if possible. 

The customs authorities at the port of destination must, at the earliest 
opportunity,  notify  both  the  customs  authorities  at  the  port  of 
departure  and  the  authority  which  issued  the  authorisation  of  any 
offence  or  irregularity.  In  so  doing,  the  customs  authorities  at  the 
airport of destination must refer in particular to the ETD for the goods 
in question. 

The customs office of departure and the customs office of destination 
must  cooperate  with  each  other  and  exchange  relevant  information 
and documents on transit operations where appropriate.  

It is important that the customs office of destination has at its disposal 
the  historical  data  (i.e.  the  data  of  previous  operations  ended  and 
discharged) to perform a posteriori checks or to  clarify issues  raised 
by the customs office of departure. 

VI.4 Specific situations (pro memoria) 

VI.5 Exceptions (pro memoria) 

VI.6 Specific national instructions (reserved) 

VI.7 Restricted part for customs use only 

VI.8 Annexes 

420 

 
 
 
 
VI.8.1 Specimen of a special stamp used by an authorised consignor 

55 mm

1

2

3

5

4

6

25 mm

Reference number of the customs office of departure 

1. Coat of arms or any other signs or letters characterising the country
2. O
3. Declaration number
4. Date
5. Authorised consignor
6  Authorisation  number

VI.8.2 Derogations - special stamp (IT)  

Authorised consignors must use the special stamp approved by the customs authorities in 
accordance  with:  (i)  Point  22.1  of  Annex  II  of  Appendix  I  to  the  Convention;  and  (ii) 
Point  22.1  of  Annex  72-04  IA.  The  specimen  of  this  stamp  appears  in  Annex  B9 
Appendix III to the Convention and Chapter II of Annex 72-04 IA). 

Italian  authorised  consignors  may  use  the  special  stamps,  specimens  of  which  are 
illustrated below: 

[Example] 

VI.8.3 List of airports and controlling customs offices 

Annex deleted as not longer relevant. 

421 

 
 
 
 
 
 
VI.8.4 Specimen of an authorisation to use the common/Union transit procedure 
based on an electronic manifest for goods carried by air 

Annex deleted as no longer relevant. 

VI.8.5 Air groupage flowchart 

Annex deleted as no longer relevant. 

422 

 
 
 
 
 
 
VI.8.6 Specimen of an authorisation to use the paper-based Union transit 
procedures for goods carried by sea  

The  following  provisions  concern  the  approval  of  shipping  companies  to  use  the 
simplified Union transit procedure by sea.  

Using the paper-based Union transit procedures for goods carried by sea  

Specimen of the authorisation under the provision of Article 26 TDA  

Subject of the authorisation 

1. 

The shipping company ….............................................................................……..... 

….........................................................................................................................… 

…................................................................................................................................. 

is  hereby  authorised,  subject  to  revocation  at  any  time,  to  apply  the  paper-based  Union 
transit procedures for goods carried by sea in accordance with Article 26 TDA , hereinafter 
referred to as ‘the simplified (paper) sea transit procedure’. 

Scope 

2. 

The simplified (paper) sea transit procedure will cover the carriage of all goods which the 
shipping company transports by sea between ports in the Member States of the Union set 
out in the annex attached. 

Documentation required for consignments 

3.  Where  the  Union  transit  procedure  is  compulsory,  the  manifest  (specimen  attached)  is 
treated  as  equivalent  to  a  transit  declaration  for  the  Union  transit  procedure,  provided  it 
contains the details listed in Article 50 TDA. 

Procedure at the port of loading (the customs office of departure) 

4. 

The manifests must be presented in duplicate and must be noted with the appropriate code 
(T1,  T2F)  in  bold  letters  on  the  first  page.  They  must  then  be  dated  and  signed  by  the 
shipping  company  identifying  them  as  a  transit  declarations  for  the  Union  transit 
procedure.  Those  manifests  will  then  be  treated  as  equivalent  to  a transit  declaration  for 
the Union transit procedure. 

Where the transport operation relates at the same time to goods which must move under 
the external Union transit procedure (T1) and to goods which must move under the internal 
Union transit procedure (T2F), those goods must be listed on separate manifests. 

When groupage consignments are carried they must be indicated by the term ‘groupage’ 
and included on the Union transit manifest appropriate to the highest status recorded on the 
groupage manifest (e.g. if the groupage comprises both Union goods and goods with T1, 
T2F, or TD statuses, it must be declared on the T1 manifest). 

423 

 
 
 
 
 
Unless  the  shipping  company  is  an  authorised  consignor  within  the  meaning  of  Article 
233(4)(a)  UCC,  the  manifest  must  be  presented  to  the  competent  authorities  for 
authentication prior to departure of the vessel. 

In  accordance  with  Article  297  IA  the  time  limit  for  presentation  of  the  goods  at  the 
customs office of destination will be […]. 

The shipping company transporting the consignments shown on the manifest must be the 
holder of the procedure for these transport operations. 

Procedure at the port of unloading (the customs office of destination) 

5. 

The  manifests  and  the  goods  to  which  they  relate  must  be  presented  to  the  competent 
authorities  at  the  port  of  destination  for  customs  control  purposes.  Additionally,  the 
competent authorities may require that they inspect all bills of lading covering any goods 
discharged by that vessel at the port. 

Once a month, after authenticating the list in question, the customs authorities at each port 
of destination must send to the customs authorities at each port of departure a list drawn up 
by  the  shipping  companies  or  their  representatives.  This  list  must  contain  the  manifests 
which were presented to them during the previous month. 

The  list  must  also  include:  (i)  the  reference  number  of  the  manifest;  (ii)  the  symbol 
identifying  the  manifest  as  a  transit  declaration;  (iii)  the  name  of  the  shipping  company 
which  carried  the  goods;  (iv)  the  name  of  the  vessel;  and  (v)  the  date  of  the  maritime 
transport operation. 

That list must be produced in duplicate and in accordance with the following format: 

LIST OF TRANSIT PROCEDURES FOR MONTH 

Port of departure:  

Port of destination: 

 ............................................ 

.......................................... 

Reference number of 
manifest used as transi  
declaration  

Date of manifest used 

as transit document 

Name of the vessel 

For customs  

Purposes 

The last page of the list must read: 

‘The (shipping company)  herewith certifies that this list contains all manifests for goods 
transported by sea from (port of departure) to (port of destination).’ 

Both copies of each list must be signed by the representative of the shipping company 
and  sent  to  the  customs  office  of  destination  not  later  than  the  fifteenth  day  of  the 
month following the month of the transit procedures. 

424 

 
 
 
 
 
 
 
 
 
 
 
Irregularities/discrepancies 

6. 

The customs at the port of destination must notify competent authorities at the port of 
departure, as well as the authority which granted the authorisation, of any irregularities 
or discrepancies, referring in particular to the bills of lading of the goods concerned. 

Responsibilities of the shipping company 

7. 

The shipping company must: 

- 

keep suitable records enabling the customs authorities to verify operations 

at departure and destination; 

- 

- 

make all relevant records available to the customs authorities; and 

undertake to assist in resolving all discrepancies and irregularities. 

Final provisions 

8. 

This  authorisation  will  be  without  prejudice  to  formalities  vis-à-vis  departure  and 
arrival  incumbent  on  the  shipping  company  in  the  countries  of  departure  and 
destination. 

The authorisation will enter into force on............................................. 

For the competent authority  

Date 

Signature 

425 

 
 
 
 
 
 
 
 
ANNEX 

PORTS OF DEPARTURE 

ADDRESS OF COMPETENT 
CUSTOMS OFFICE 

PORTS OF DESTINATION 

ADDRESS OF COMPETENT 
CUSTOMS OFFICE 

426 

 
 
 
 
 
VI.8.7 Sea groupage flowchart 

Groupage - Flow chart
Groupage - Flow chart

CN (A)
CN (A)

CN (B)
CN (B)

CN (C)
CN (C)

CN’s, FBL, ETC under separate 
CN’s, FBL, ETC under separate 
cover
cover

Not seen by shipping operator
Not seen by shipping operator

Consignment (A)
Consignment (A)

20 Packages (T1)
20 Packages (T1)

Consignment (B)
Consignment (B)

30 Packages (T2)
30 Packages (T2)

Agent 
Agent 

consolidator
consolidator

CBL, 
CBL, 
SWB
SWB

Shipping
Shipping

operator
operator

MAIN
MAIN

MANIFEST
MANIFEST

Consignment (C)
Consignment (C)

50 Packages (T2)
50 Packages (T2)

Groupage manifest
Groupage manifest
listing  consignments 
listing  consignments 
coded T1, T2, etc.
coded T1, T2, etc.

CUSTOMS CONTROL
CUSTOMS CONTROL

Port
Port

of destination
of destination

groupage
groupage
manifest
manifest

Deconsolidation 
Deconsolidation 
agent
agent

Consignee (A)
Consignee (A)

Consignee (B)
Consignee (B)

Consignee (C)
Consignee (C)

Shows: CBL & SWB (groupage) 
Shows: CBL & SWB (groupage) 
e.g. ‘100 packages groupage’
e.g. ‘100 packages groupage’
GROUPAGE MANIFEST
GROUPAGE MANIFEST
Other consigments coded T1, T2, 
Other consigments coded T1, T2, 
etc.
etc.

Deconsolidation  against CBL’s, 
Deconsolidation  against CBL’s, 
SWB’s  and Gropuage manifest
SWB’s  and Gropuage manifest

A
A

nnex 8
nnex 8

.9
.9

CBL = carrier’s bill  of lading
CBL = carrier’s bill  of lading

SWB =  sea way bill
SWB =  sea way bill

CN = consignment note
CN = consignment note

FBL = forwarder’s bill  of lading
FBL = forwarder’s bill  of lading

List of manifests  (or EDI)
List of manifests  (or EDI)

427 

 
 
 
VI.8.8 Communication simplified procedures 

COMMON TRANSIT – UNION TRANSIT 

TAXUD/0925/2000 - EN 

- COMMUNICATION FORM - 
Article 6 Convention on a common transit procedure 

SIMPLIFIED PROCEDURESS 

TO 
EUROPEAN COMMISSION 
Directorate-General  
Taxation and Customs Union 
Unit ‘Customs Legislation’ 
B-1049 BRUSSELS – BELGIUM 

FROM 
Country authorising the simplified procedure: 

Other countries concerned: 
(if bi/multilateral agreement) 

Brief description of the simplifications: 

Legal basis: 
Convention on a common transit procedure  
Article 6 (bi/multilateral) 

Extent of the procedure: 
Individual simplification 
Name of the holder/Reference of the authorisation: 

Enclosure: copy of the authorisation 

  General simplification 

Name of the procedure/Reference of the legal text: 

Enclosure: copy of the text (*) 

Contact person: 

Date and signature: 

Stamp: 

Reference of the communication transmission 
(CC/YYYY/NNN) 
N° ../…./… 

(*) If the transmission of each individual authorisation is not requested 

428 

 
 
 
 
 
 
 
 
 
 
 
 
 
VI.8.9 The list of authorities responsible for the consultation procedure if the ETD 
is used as a transit declaration for goods moved by air 

For the latest version of this list, please click the following link: 

EUROPA: 

https://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-
customs-transit/common-union-transit_en 

429 

 
 
 
 
VI.8.10 Model consultation letter for the ETD 

1.Requesting Authority 

2. Requested Authority 

TC26 
UNION/COMMON TRANSIT 
CONSULTATION FORM 

Name: 
Address: 
Phone: 
email: 

or 

Name: 
Address: 
Phone: 
email: 

or 

Customs Office code (COL) □□□□□□ 

Customs Office code (COL) □□□□□□ 

3. Applicant/Holder of the Authorisation* 

Name: 
Address: 
Phone: 
email: 

AEO No (if exists) 
4. Number of Application/Authorisation* 
……………………………………………………………………………………………………………………………………. 
5. For the requesting Authority 

6. For the Requested Authority 

Place: 
Date: 

Signature: 
Stamp: 

Place: 
Date: 

Signature: 
Stamp: 

I. CONSULTATION DURING AUTHORISATION PROCESS** 

1. As a port of departure 

List of ports and Customs Office codes (COL) 
(To be completed by the Requesting Authority 
2. As a port of destination 

(a)……………………………………………………………… 
COL □□□□□□ 
(b)……………………………………………………………... 
COL □□□□□□ 
(c) ……………………………………………………………... 
COL □□□□□□ 
(d)………………………………………………………………. 
COL □□□□□□ 
3.If a condition or conditions are not met, please provide reasons and the relevant port(s) (to be completed by Requested 
Authority) 

(a)………………………………………………………….. 
COL □□□□□□ 
(b)…………………………………………………………… 
COL □□□□□□ 
(c)…………………………………………………………… 
COL □□□□□□ 
(d)……………………………………………………………. 
COL □□□□□□ 

  The holder of the authorisation cannot ensure that the ETD data is available to the customs authorities 

Port(s): 

  The  holder of the authorisation  does not operate a significant number of flights  between Union/common transit 

countries  ports 

430 

 
 
 
 
 
 
 
 
 
 
 
 
 
Port(s): 

  The  holder of the authorisation  committed  serious or repeated infringement of customs legislation and taxation rules, 

including records of serious criminal offences relating to his economic activity 
Port(s): 

  The  holder of the authorisation  does not demonstrate a high level of control of his operations and of the flow of goods, 
by means of a system of managing commercial and, where appropriate, transport records, which allows appropriate 
customs controls 
Port(s): 

  The holder of the authorisation does not demonstrate practical standards of competence or professional qualifications 

directly related to the activity carried out 
Port(s): 

Remarks…………………………………………………………………………………………………………………… 
……………………………………………………………………………………………………………………………… 

II. CONSULTATION DURING MONITORING AND RE-ASSESSMENT OF THE AUTHORISATION*** 

1. Please check the following (to be completed by the Requested Authority) 

(a) Does the operator ensure that the ETD data are still available to the customs authorities? 

 
 

YES 
NO 

Comments………………………………………………………………………………………………………………………….. 
……………………………………………………………………………………………………………………………………..,. 
(b) Does the operator operate a significant number of flights/voyages between Union/common transit countries’ ports? 

 
 

YES 
NO 

Comments………………………………………………………………………………………………………………………….. 
……………………………………………………………………………………………………………………………………… 
(c) Did the operator commit serious or repeated infringement of customs legislation and taxation rules, including records of serious 
criminal offences relating to his economic activity? 

 
 

YES 
NO 

Comments………………………………………………………………………………………………………………………….. 
……………………………………………………………………………………………………………………………………… 
(d) Does the operator demonstrate a high level of control of his operations and of the flow of goods, by means of a system of managing 
commercial and, where appropriate, transport records, which allows appropriate customs controls? 

 
 

YES 
NO 

Comments:…………………………………………………………………………………………………………………………. 
……………………………………………………………………………………………………………………………………… 
(e) Does the operator demonstrate practical standards of competence or professional qualifications directly related to the activity carried 
out? 

 
 

YES 
NO 

Comments…………………………………………………………………………………………………………………………... 
……………………………………………………………………………………………………………………………………… 
Other remarks……………………………………………………………………………………………………………………..... 
……………………………………………………………………………………………………………………………………… 

* delete as appropiate 
**a copy of the application lodged by the operator to use ETD as a transit declaration must be annexed to 
this form  
***a copy of the granted authorisation to use ETD as a transit declaration must be annexed to this form 

431 

 
VI.8.11 The list of authorities responsible for the consultation procedure if the ETD 
is used as a transit declaration for goods moved by sea 

For the latest version of this list, please click on the following link: 

EUROPA: 

https://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-
customs-transit/common-union-transit_en 

432 

 
 
 
 
 
VI.8.12 Correspondence table CIM – CIM/SMGS  

The forms are available on: https://cit-rail.org/en/freight-traffic/forms/  

Box 

Documents attached – annexes 

Description of the goods 

NHM code 

CIM consignment note 

Other carriers 

Contractual carrier 

Simplified transit procedure for rail and code for the 
principal*  

Consignment number 

Customs endorsements 

* holder of the procedure 

CIM 

CIM/SMGS 

9 

21 

24 

30 

57 

58a 

58b 

62 

99 

9 

20 

23 

37 

65 

66a 

66b 

69 

26 

433 

 
 
 
 
VI.8.13 Declarations by railway undertakings 

Extract of working document TAXUD/A2/TRA/02/2019 

Declaration 

by railway undertakings for the carriage of goods under the paper-based transit procedure for 
rail using the CIM consignment note, the CIM consignment note for combined transport and the 
CIM/SMGS consignment note 

The undersigned railway undertaking does the following.  

- 

- 

- 

It  declares  that  when  it  acts  as  ‘holder  of  the  procedure’  within  the  meaning  of  Article  31  of 
Commission  Delegated  Regulation  (EU)  No  2016/341  (Transitional  Delegated  provisions  to  the 
Union  Customs  Code)  and  Article  93  of  Appendix  1  to  the  Convention  on  a  Common  Transit 
Procedure, it will provide a guarantee covering the entire itinerary on the customs territory of the 
Union  and  the  common  transit  countries.  As  ‘holder  of  the  procedure’,  it  must  use  a  CIM 
consignment note, a CIM consignment note for combined transport, or a CIM/SMGS consignment 
note  when  participating  as  the  contractual  carrier  or  accepting  to  become  the  holder  of  the 
procedure. 
It  agrees  that  irregularities  discovered  during  the  application  of  the  simplified  procedure  by  rail 
must  be  resolved  between  the  competent  customs  authority  and  the  responsible  railway 
undertaking i.e. the customs authority and railway undertaking in the state where the irregularity is 
deemed  to  have  occurred. The  responsible railway  undertaking  agrees  to  be liable  and  to  be the 
first to be asked for the payment of any customs debt. The joint and several liability of the railway 
undertakings  taking  part  in  the  transport  and the liability  of  the  holder  of the  procedure  for  any 
customs debt are unaffected by this declaration. 
It  undertakes  to  inform  its  customs  administration  of  its  respective  country  of  the  carriage  of 
goods by rail, that it intends to carry out either alone or within the framework of an international 
grouping,  via  an  external  border  of  the  territory  where  the  Convention  on  a  Common  Transit 
Procedure of 20 May 1987 applies or via a border between its Contracting Parties. 

Such information will be provided as far as possible 1 month before the start of any new transport 
route.  It  will  include:  (i)  the  date  on  which  the  new  transport  will  begin;  (ii)  the  countries 
involved in the service; (iii) details of the starting, border crossing and destination stations; and, if 
possible  (iv)  the  timetable.  The  information  is  not  needed  for  transports  that  are  covered  by  a 
standard internal or external transit procedure in accordance with Articles 226(3)(a) or 227(2)(a) 
of  Regulation  (EU)  No  952/2013  (Union  Customs  Code)  and  Article  2(2)  and  2(3)  of  the 
Convention on a Common Transit Procedure when using the electronic system set up pursuant to 
Article 16(1) of the Regulation (EU) No 952/2013 and Article 4 of Appendix 1 to the Convention 
on a Common Transit Procedure, i.e. NCTS. 

Company: 

Address: 

State:  

Place and date : 

Signature 

434 

 
 
PART VII - DISCHARGE OF THE TRANSIT PROCEDURE AND THE ENQUIRY PROCEDURE 

Part  VII  describes  the  discharge  of  the  transit  procedure  and  the 
enquiry procedure. 

Paragraph  VII.1  sets  out  the  general  theory  and  legislation  on  the 
discharge of the transit procedure and the enquiry procedure. 

Paragraph VII.2 deals with the discharge of the transit procedure and 
the status request. 

Paragraph VII.3 deals with the enquiry procedure.  

Paragraph VII.4 deals with the business continuity procedure. 

Paragraph VII.5 deals with post-clearance verification procedures. 

Paragraph VII.6 is reserved for specific national instructions. 

Paragraph VII.7 is reserved for the use of customs administration. 

Paragraph VII.8 contains the Annexes. 

435 

 
 
The following terms are used:  

• 

• 

• 

• 

‘transit  procedure’:  a  customs  procedure  under  which  goods 
are  transported  under  customs  supervision  from  one  point  to 
another  in  line  with  EU  legislation  and  the  Convention  on  a 
common transit procedure.  
‘transit operation’: a movement of goods transported under the 
transit  procedure  from  the  customs  office  of  departure  to  the 
customs office of destination.  
‘business  continuity  procedure’:  situations  where  either  the 
new  computerised  transit  system  (NCTS),  the  computerised 
system  used  by  the  holders  of  the  procedure,  or  the  electronic 
connection between the computerised system used by the holders 
of the procedure and the NCTS are temporary unavailable at the 
moment of starting the transit operation. 
‘simplified  procedures’:  simplified  transit  procedures  specific 
to certain modes of transport.  

VII.1 Introduction, legislation, and general theory  

VII.1.1 Introduction 

This  paragraph  describes  the  legal  background  and  gives  a  general 
overview of legislation.  

VII.1.2 Legislation and general theory 

VII.1.2.1 Legal sources 

The legal sources for checking the end of the procedure and the 
enquiry procedure are: 
•  Articles 48 and 49 Appendix I to the Convention; 
•  Article 215(2) UCC; 
•  Articles 310 IA. 

VII.1.2.2 General theory 

The legal basis of the competency for the enquiry procedure 
is  based  on the principle  that  the  competent  authority  of  the 
country of departure is responsible and plays the key role in 
initiating and monitoring the enquiry procedure. 

VII.1.2.2.1 Ending and discharge of the transit operation 

436 

 
 
 
 
 
Article 48 
Appendix I to the 
Convention; 

Article 215(2) 
UCC  

The legal sources make a distinction between the end and the 
discharge of the Union and common transit procedure. 
The  ending  of  the  transit  procedure  means  that  the  goods  together 
with  the  documents  have  been  presented  to  the  customs  office  of 
destination or to an authorised consignee. 

The  discharge  of  the  transit  procedure  means  that  the  transit 
operation  has  been  ended  correctly  on  the  basis  of  a  comparison  of 
the  data  available  at  the  customs  office  of  destination  and  that 
available at the customs office of departure.  

This distinction and these legal definitions are valid regardless of the 
transit operation (standard or simplified) or the system used (standard 
transit procedure or business continuity procedure). 

The discharge of the procedure is dependent on evidence that it has 
ended correctly.  
The  absence  of  such  evidence  (the  form,  nature  and  methods  of 
assessment  may  vary  according  to  the  procedure)  requires  the 
competent authorities to take the necessary steps to either confirm, if 
possible by alternative means, the correct ending of the procedure or, 
failing  this,  to  determine  in  accordance  with  the  provisions 
concerning debt and recovery: 
•  whether or not a (customs) debt has been incurred; 
• 

the 
appropriate; 
the actual or presumed place where the (customs) debt has been 
incurred and, consequently;  
the  competent  authority  to  recover  the  (customs)  debt,  if 
appropriate; 

individual(s)  responsible  for 

the  (customs)  debt, 

• 

• 

if 

and also to impose penalties, where appropriate. 

VII.1.2.2.2 Enquiry procedure for checking the end of the procedure 

Article 49(2) 
Appendix I to the 
Convention; 

Article 310(2) IA 

In  the  case  of  the  standard  transit  procedure,  before  starting 
an  enquiry  procedure,  a  status  request  should  be  issued  (see 
Section VII.2.5.).  

If  it  is  then  necessary  to  initiate  the  enquiry  procedure,  the 
competent authority at the country of departure will decide to 
start the enquiry procedure by sending either: 
• 

the message ‘Request on non-arrived movement’ (IE140) to the 
holder of the enquiry procedure, or  
the message ‘Enquiry Request’ (IE142) to the declared customs 

• 

437 

 
 
 
 
 
 
office of destination. 

The competent authority of the country of departure may start 
the  enquiry  procedure  directly  with  the  declared  customs 
office  of  destination  where  there  is  sufficient  information  in 
Box  8  of  a  transit  declaration  to  identify  and  specify  the 
recipient/consignee.  

The declaration data available should provide the competent 
authority  at  the  declared  customs  office  of  destination  with 
the necessary details to contact the responsible person at the 
destination (recipient/consignee).  

Member  States  and  other  Contracting  Parties  must  inform 
their  holders  of  the  procedure  of  the  benefits  of  correctly 
completing  Box  8  of  a  transit  declaration  with  valid  and 
complete consignee information and specific address details. 
In  this  way  the  holder  of  the  procedure  can  avoid  receiving 
an unnecessary message (IE140). 

The  holder  of  the  procedure  will  only  be  contacted  if  no 
proof  of  the  end  of  the  procedure  has  been  provided  to  the 
customs  office  of  departure  after  the  messages  ‘Status 
Request’ (IE904) and ‘Status Response’ (IE905) (for further 
details  see  Paragraph  VII.2.5.),  and  the  message    'Enquiry 
Request'  (IE142)  have  been  sent  to  the  declared  customs 
office  of  destination  (for  further  details  see  Paragraph 
VII.3.4.4.).  
Note:  Depending  on  the  interpretation  of  ‘sufficient  information’, 
the decision on how/where to start the enquiry procedure will be at 
the discretion of the competent authority of the country of departure. 

TRADE 

To  avoid  unnecessary  information  requests  from  the  competent  customs  authorities, 
Box 8 of the transit declaration must be completed correctly with valid and complete 
consignee information and specific address details.  

VII.1.2.2.3 Information exchange 

To exchange additional information or to ask questions about 
a  specific  operation,  the  messages  ‘Enquiry  &  Recovery 
Information’  (IE144)  and  ‘Enquiry  &  Recovery  Information 
Request’  (IE145)  can  be  sent  during  the  entire  enquiry  and 
recovery procedure process. 

This  information  exchange  can  be  initiated  by  either  the 
customs  office  of  departure  or  the  customs  office  of 
destination;  no  reply  is  needed  (not  coupled  messages)  in 

438 

 
 
 
 
 
order to continue the procedure.  

The  message  IE144  is  used  by  the  customs  office  of 
departure; the message IE145 is used by the customs office of 
destination. 

If it is necessary to include additional paper documents, these 
can be sent by other means (fax, e-mail, post, etc.) directly to 
the  contact  person  indicated  in  the  messages,  with  a  clear 
reference  to  the  master  reference  number  (MRN)  of  the 
transit  operation  they  belong  to.  Such  paper  documentation 
must be sent using the TC20A form ‘Sending of information / 
Documents  related  to  NCTS  movements’.  See  Annex  VII. 
8.4. for an example of the TC20A  form. 

VII.2 Discharge of the transit procedure and status request 

VII.2.1 Introduction 

This  paragraph  provides  information  on  the  discharge  of  the  transit 
procedure and the status request. 

Paragraph VII.2.2 deals with the discharge conditions. 

Paragraph VII.2.3 deals with the effects of discharge.  

Paragraph VII.2.4 deals with the form of discharge. 

VII.2.2 Discharge conditions 

Article 48(2) 
Appendix I to the 
Convention 

Article 215(2) 
UCC  

The transit procedure is discharged provided it has ended correctly as 
outlined in Part IV, Chapter 4. 

The authority competent to discharge the procedure is the country of 
departure. 

Discharge  can  take  various  forms  depending  on  the  type  of 
procedure used77. 

In  general,  discharge  involves  comparing  the  data  on  the  transit 
procedure,  as  established  at  departure  and  as  recorded  and  certified 
at destination. 

77  The comparison  may  be based on electronic messages (‘Anticipated Arrival Record’ v/ ‘Control Results’ in NCTS) or  on 
matching of documents (air or shipping manifests v/ monthly list of the customs office of destination for air and sea  paper-
based transit) . 

439 

 
 
                                                 
VII.2.3 Effects of discharge 

The  fact  that  the  transit  procedure  has  been  discharged,  either 
implicitly  or  formally,  does  not  affect  the  rights  and  obligations  of 
the competent authority to pursue the holder of the procedure and/or 
the  guarantor  if  it  appears  at  a  later  date  (subject  to  the  regulatory 
time  periods  for  recovery  or  the  imposition  of  penalties)  that  the 
procedure had not actually ended and should therefore not have been 
discharged, or if irregularities relating to particular transit operations 
are detected at a later stage. 

VII.2.4 Form of discharge 

Each  Member  State/Contracting  Party  informs  the  holder  of  the 
procedure  about  the  discharge  with  the  'Write-off  Notification' 
(IE045) message. Note that this message is informative in nature and 
does not have a legal value. 

The  guarantor  can  regard  the  operation  as  discharged  if  there  is  no 
contrary notification. 

The  competent  authority  must  contact  the  holder  of  the  procedure, 
the guarantor and other competent authorities if there is no proof (or 
if there is doubt) that the transit procedure has ended and the customs 
office  of  departure  is  therefore  unable  to  discharge  the  procedure 
(see Sections VII.1.2.2.1. and VII.3.2.). 

To  guarantee  a  uniform  application,  regardless  of  the  mode  of 
transport  used,  it  is  necessary  that  a  similar  approach,  as  far  as 
possible,  is  followed,  with  regard  to  the  simplified  procedures 
specific to certain modes of transport. 

VII.2.5 Status request and response 

Before  starting  an  enquiry  procedure,  a  status  request  should  be 
made. This could avoid the issuing of unnecessary  enquiry  requests 
for transit operations that are actually closed at the customs office of 
destination, but whose termination messages were lost in the NCTS 
because of technical problems.  

The ‘Status Request’ (IE904) message should be sent:  
• 

to  the  customs  office  of  destination  after  the  time  limit  has 
expired  for  presenting  the  goods  to  the  customs  office  of 

440 

 
 
 
 
 
 
 
 
 
 
• 

destination  if  the  ‘Arrival  Advice’  (IE006)  message  was  not 
received;  
to the customs office of destination 6 days after having received 
the  ‘Arrival  Advice’  (IE006)  message,  when  the  ‘Control 
results’ (IE018) message was not received. 

The system at the country of destination automatically checks if the 
status  at  destination  corresponds  with  the  one  in  the  country  of 
departure and replies with the ‘Status Response’ (IE905) message. 

It  is  the  responsibility  of  the  national  helpdesks  or  other  relevant 
services  at  both  the  country  of  destination  and  departure  to 
communicate  the  missing  information  immediately  by  all  possible 
means  (e.g.  by  resending  missing  IE006  and  IE018  messages)  to 
allow  the  proper  follow-up  of  the  transit  operation  at  the  customs 
office of departure. 

Any technical problems should be investigated and resolved as soon 
as possible.  

In the rare and exceptional case that technical problems prevent the 
missing  messages  (IE006  and  IE018)  from  being  (re)sent,  the 
competent  authorities  in  the  country  of  destination  can  send  other 
proof to satisfy the competent authorities in the country of departure 
(e.g.  the  transit  accompanying  document  (TAD)  endorsed  by  the 
customs office of destination together with the TC20A form) so that 
they discharge the procedure.  

Without  proof  of  the  end  of  the  procedure  the  customs  office  of 
departure  must  not  discharge  the  procedure  (for  further  details  see 
Section VII.3.3.).  

Note:  Information  sent  solely  by  email  from  the  helpdesk  of  the 
country  of destination should not be accepted (on its own)  as proof 
of the end of the operation. 

441 

 
 
 
 
 
 
 
 
 
VII.3 Enquiry procedure 

VII.3.1 Introduction 

This paragraph provides information on the enquiry procedure: 

Paragraph VII.3.2 deals with the enquiry procedure started with the 
holder of the procedure l.  

Paragraph VII.3.3 deals with the alternative proof.  

Paragraph  VII.3.4  deals  with  the  enquiry  procedure  with  the 
customs office of destination.  

The enquiry procedure aims mainly to obtain evidence of proof of 
the end of the procedure in order to discharge the transit procedure.  

In  the  absence  of  such  proof  or  when  the  proof  presented  is  later 
found  to  be  falsified  or  invalid,  the  competent  authorities  at  the 
country of departure must: 

Articles 49 and 51 
Appendix I to the 
Convention 

Articles 310 and 
312 IA 

• 

establish  the  conditions  under  which  the  (customs)  debt  is 
incurred;  
identify the debtor(s); and  

• 
•  determine the competent authorities responsible for recovering 

the (customs) debt. 
The  enquiry  procedure 
involves  administrative  cooperation 
between  the  competent  authorities  and  takes  into  account  any 
information provided by the holder of the procedure. 

To function properly, it requires: 

•  a  fully  completed  ‘Enquiry  Request’  (IE142)  message  in  line 

• 

• 

• 

• 

with technical rules and conditions; 
a correct handling of the ‘Anticipated Transit Record’ (IE050) 
message by the customs office(s) of transit; 
a  correct  handling  of  the  ‘Notification  Crossing  Frontier’ 
(IE118) message by the customs office(s) of transit; 
a correct handling of the ‘Arrival Advice’ (IE006) message by 
the customs office of destination; 
a  rapid  (in  time  and  without  delay)  and  clear  response  by  the 
addressed authorities; 

•  up-to-date  lists  of  competent  authorities  and  offices  for  the 

enquiry procedure. 

442 

 
 
 
 
 
 
 
To avoid an enquiry procedure being initiated, if the customs office 
of departure has not received  the  IE018 message  within  6  days  of 
receiving  the  IE006  message,  it  must  immediately  request  the 
IE018 message from the customs office of destination.   
The customs office of destination must then send the missing IE018 
message immediately. 

If  the  customs  office  of  departure  has  still  not  received  the  IE006 
and  IE018  messages  or  other  information  that  allows  the  transit 
procedure  to  be discharged or the  (customs) debt to  be  recovered, 
or  if  it  becomes  aware  that  the  messages  were  sent  in  error,  that 
customs  office  must  request  the  relevant  information  from  the 
holder of the procedure or from the customs office of destination. 

In  the  absence  of  the  IE006  or  IE018  messages,  the  customs 
authority  competent  for  enquiry  at  departure  should  start  the 
enquiry procedure within 7 days of the expiry of the time limits for 
sending those messages (the time limit is at the latest 6 days after 
presenting  the  goods  at  destination).  That  means  that  the  enquiry 
procedure  should  start  on  13th  day  after  the  declared  presentation 
of the goods at destination. 
However, if before that time limit the customs authority competent 
for  enquiry  at  departure  receives  information  that  the  transit 
operation  has  not  been  ended  correctly,  or  suspects  that  to  be  the 
case, it should start the enquiry procedure earlier. 

VII.3.2 Enquiry starting with the holder of the procedure  

This  paragraph  gives  provides  information  on the  circumstances 
under which the competent authority may request information from 
the  holder  of  the  procedure  if  there  is  no  proof  that  the  transit 
operation has ended. 

VII.3.2.1 Objectives of the request for information 

The  request  for  information  is  intended  to  allow the  holder  of  the 
procedure to provide proof that the procedure has ended.  

Article 49(2, (4,)(5) 
and (6) 
Appendix I 
Convention; 

Article 310(2), (3), 
(4) (5) and (6) IA 

443 

 
 
 
 
 
 
VII.3.2.2  General  procedure  for  the  information  request  to  the  holder  of  the 

procedure  

Article 49((2), (3), 
(4) (5) and (6) 
Appendix I to the 
Convention 

Article 310(2), (3), 
(4) (5) and (6) IA  

The holder of the procedure must be informed when:  

• 

• 

• 

• 

the time limit for presenting the goods at the customs office of 
destination  has  expired  (the  IE006  message  has  not  been 
received from the country of destination); 
and 
the IE904 and IE905 messages were issued and the status of the 
movement  was  the  same/equivalent  in  both  customs  offices; 
and 
the information in Box 8 of a transit declaration is considered 
insufficient to initiate the enquiry procedure with the declared 
customs office of destination; 
or 
at  the  latest  28  days  after  sending  the  ‘Enquiry  Request’ 
(IE142)  if  there  is  no  answer  or  a  negative  answer  in  the 
‘Enquiry  Response’  (IE143)  message  using  code  1  or  2  (see 
Section  VII.3.4.4.)  from  the  requested  customs  office  of 
destination. See also Section VII.3.4.5. 

Article 49 (5) 
Appendix I to the 
Convention; 

Article 310 (5) IA  

Article 49 (6) 
Appendix I to the 
Convention; 

Article 310 (6) IAC 

The competent authorities at departure sends the ‘Request on non-
arrived Movement’ (IE140) message to the holder of the procedure 
who  replies  with  the  ‘Information  About  non-arrived  Movement’ 
(IE141) message within 28 days. 

If  the  information  provided  by  the  holder  of  the  procedure    is  not 
considered  sufficient  to  discharge  the  procedure  but  is  considered 
sufficient  to  continue  the  enquiry  procedure,  the  competent 
authority  of  the  country  of  departure  should  send  the  IE142 
message  to  the  customs  office  of  destination  or  continue  the 
enquiry procedure with the customs office of destination to which 
the  IE142  message  was  already  sent  by  using  the  ‘Enquiry  & 
Recovery  Information’  (IE144)  message  to  inform  the  customs 
office of destination that additional information is available. 

Article 114 
Appendix I to the 
Convention; 

Article 77(b)  DA 

Note: If the holder of the procedure: 
•  does not provide any information within the 28-day time limit; 

or 
the information provided justifies a recovery;  
or 
the information provided is considered insufficient for starting 

• 

• 

444 

 
 
 
 
 
 
the enquiry procedure with the customs office of destination, 
the  recovery  procedure  will  be  started  1  month  after  the  28-day 
time  limit  expires  (see  Section  VII.3.4.5.  if  the  enquiry  procedure 
was started with the office of destination). 

TRADE 

Depending on the method used by the competent customs authorities at departure, the 
holder  of  the  procedure  is  required  to  provide  information  within  28  days  using  the 
E141 message. 

Note:  The  information  provided  may  be  considered  insufficient  to  discharge  the 
procedure but sufficient to continue the enquiry procedure. 

VII.3.2.3  Procedure  for  the  request  of  information  in  the  case  of  simplified 

procedures specific to certain modes of transport 

The holder of the procedure  will be informed: 

Article 108 
Appendix I to the 
Convention 

• 

the  paper-based  common/Union 

if,  when  using 
transit 
procedure for goods carried by air and the paper-based Union 
transit procedure for goods carried by sea: 

Articles 46, 48, 49 
and 51  TDA)  

− 

the monthly list of manifests has not been transmitted to the 
competent authority of the airport or port of departure at the 
end  of  the  two-month  deadline  from  the  end  of  the  month 
during  which  the  manifests  were  presented  to  the  customs 
office of departure; or 

• 

−  when  the  monthly  list  does  not  include  all  appropriate 
manifests  (as  the  procedure  cannot  be  regarded  as  having 
ended for the manifests not listed). 
if, when using an electronic transport document (ETD) as a 
transit declaration for the common/Union transit procedure 
for goods carried by air and an electronic transport document 
(ETD)  as a transit declaration for the Union transit procedure 
for goods carried by sea: 

−  an  audit  of  the  manifests  and/or  records  held  by  the  airline 

company or shipping company; or 

−  a  notification  of  an  infringement  or  irregularity  from  the 
authorities of the airport or port of destination reveals that the 
ETD is not available or has not been presented at destination. 
The  model  letter  provided  in  Annex  VII.8.2.  can  be  used  for  this 
purpose.  

445 

 
 
 
 
 
 
 
It  is  not  mandatory  to  use  this  model,  but  the  model  contains  the 
minimum data required. 

If  the  holder  of  the  procedure  communicates  with  the  competent 
authorities electronically, the letter and the response can be replaced 
by equivalent electronic messages. 

However,  when  the  absence  of  the  end  of  the  procedure  has  been 
identified and notified by the holder of the procedure himself/herself 
(the  airline  or  shipping  company,  railway  or  transport  company)  in 
accordance  with  his/her  obligations  under  the  simplified  procedure 
specific  to  the  mode  of  transport  concerned,  a  request  for 
information is not necessary. 

When the holder of the procedure communicates with the competent 
authorities  electronically,  this  notification  can  be  replaced  by  an 
equivalent electronic message. 

VII.3.3 Alternative proof of the end of the procedure 

Article 51 
Appendix I 
to the Convention 

Article 312 IA 

If  there  is  no  proof  of  the  end  of  the  procedure,  the  holder  of  the 
procedure  will  be  asked  to  present  a  proof  (e.g.  a  document  that  is 
accepted as alternative proof) within the 28-day time limit.  

The  legislation  stipulates  four  categories  of  documents  that  can  be 
accepted by the competent authorities of the country of departure as 
alternative proof that the transit procedure has ended correctly or has 
ended  at all.  Any other  document  cannot  be  accepted  as  alternative 
proof. 

a)  A document certified by the customs authorities of the Member 
State or a common transit country of destination identifying the 
goods  and  establishing  that  they  have  been  presented  at  the 
customs office of destination or to an authorised consignee. 

b)  A  document  or  a  customs  record,  certified  by  the  customs 
authority  of  the  country  which  establishes  that  the  goods  have 
physically left the customs territory of a Contracting Party.  

c)  A document issued in a third country where the goods are placed 

under a customs procedure. 

d)  A  document  issued  in  a  third  country,  stamped  or  otherwise 
that 

the  customs  authority  of 

that  country, 

certified  by 

446 

 
 
 
establishes that the goods are considered to be in free circulation 
in that third country. 

Such  an  alternative  proof  is  acceptable  only  if  it  is  certified  by  a 
customs authority and is satisfactory to the competent authorities of 
the country of departure, i.e. if it actually enables them to verify that 
it  relates  to  the  goods  in  question  and  that  there  is  no  doubt  of  the 
authenticity of the document and its certification. 

In any event, the burden of proof is on the holder of the procedure. 

VII.3.3.1  Alternative  proof  that  the  goods  have  been  presented  to  a  customs 

office of destination or an authorised consignee 

Article 51 
Appendix  I  to  the 
Convention 

Article 312 IA 

This alternative proof can be any document certified by the customs 
authorities  of  the  Member  State  or  a  common  transit  country  of 
destination,  with  mention  of  the  master  reference  number  (MRN), 
identifying  the  goods  in  question  and  establishing  that  they  have 
been  presented  to  the  customs  office  of  destination  or  to  an 
authorised consignee. 

In particular, the alternative proof may include any of the following 
documents certified by the customs authorities: 

• 

• 

• 

• 

a  copy  of  the  transit  accompanying  document  (TAD)  (with 
MRN); or 
a copy of the customs declaration entering the goods for another 
customs  procedure    following  their  presentation  to  the  customs 
office of destination or to an authorised consignee; or 
a  certified  document  from  the  customs  office  of  destination, 
based on the documents (e.g. TAD) and/or the data available at 
that office or from the authorised consignee; or 
a  copy  of  a  commercial  or  transport  document  or  an  extract  of 
the  records  of  the  economic  operator  involved  in  the  transit 
operation, which establishes that the goods in question have been 
presented  to  that  office  or  to  an  authorised  consignee  (e.g. 
unloading or survey reports, landing certificates, bills of lading, 
airway bills, proofs of payment, invoices and transport orders). 

The  competent  authority  of  the  country  of  departure  may  only 
consider  accepting  alternative  proof  to  end  the  procedure  if  no 
official proof is provided within the specified deadline.  

If  the  official  proof  is  received  after  the  deadline,  for  example 

447 

 
 
 
 
 
 
 
 
 
because of a business continuity procedure, it takes precedence over 
the alternative proof.  

The customs office of  destination will endorse the TAD used  as  an 
alternative proof when the goods are presented. 

Article 45 (4) 
Annex I to the 
Convention,  

Article 308 (2) IA 

TRADE 

The holder of the procedure may present the following documents as alternative proof 
that the goods have been presented to the customs office of destination: 

•  a copy of the TAD (with MRN); or 
•  a copy of the declaration entering the goods for another customs procedure ; or 
•  a document from the customs office of destination, based on the transit document 

and/or data available at that office or from the authorised consignee; or 
•  a copy of a commercial or transport document or extract of the records which 

establishes that the goods have been presented to that office or to an authorised 
consignee. 

Note: Alternative proof must be certified by the customs authorities, identify the goods 
in question, establish that the goods have been presented and include transit declaration 
reference number.  

If  the  alternative  proof  is  ‘satisfactory’  for  the  competent 
authorities  of  the  country  of  departure,  i.e.  if  it  actually  enables 
them to verify that it relates to the goods in question and that there 
is  no  doubt  as  to  the  authenticity  of  the  document  and  its 
certification  by  the  competent  authorities,  they  will  discharge  the 
transit procedure. 

the  TC21 

In  any  event,  the  alternative  proof  must  be  submitted  for  post-
clearance  verification  using 
for 
verification’78 (see Section 5 of Part VII) if the competent authority 
has  any  doubt  as  to  its  authenticity  or  the  identity  of  the  goods  it 
refers to. In this case, the alternative proof cannot be accepted until 
the  verifying  authority  has  confirmed  that  the  data  concerned  are 
authentic and accurate. 

‘Request 

form 

78  Model shown in Annex VII. 8.5.  

448 

 
 
 
 
                                                 
VII.3.3.2  Alternative  proof  that  the  goods  in  question  were  placed  under  a 

customs procedure in a third country 

Article 51 (1) 
Appendix I to the 
Convention 

Article 312 (1) IA 

An alternative proof can be provided by one of the following types 
of  documents,  each  of  which  enables  the  competent  authorities  of 
the  country  of  departure  to  establish  that  it  covers  the  goods  in 
question  and  that  those  goods  have  therefore  actually  left  the 
territory of the Contracting Parties/Union:  

(i)  an original customs  document issued  in a  third country  where 

the goods are placed under a customs procedure, 

Where the  original customs document is provided  in  the form 
of an electronic customs document, the  customs  authorities  of 
the country of departure can accept it as an alternative proof as 
long as those authorities in case of doubt: 

a)  have  the  possibility  to  access  the  electronic  customs 
document  directly  in  the  respective  customs  system  of  the 
third country concerned (see examples); or  

b)  have  the  possibility  to  contact  the  respective  customs 
authority  of  the  third  country  concerned  via  official 
correspondence,  which  confirms  the  authenticity  of  the 
electronic  customs  document  or  provides  access  to  the 
electronic customs document. 

(ii)  any  other  document  establishing  that  the  goods  are  in  free 
circulation  in  a  third  country  concerned;  stamped,  signed  or 
otherwise  certified  (i.e.  electronically  or  by  another  means  of 
certification used by third countries) by its customs authorities 
in  such  a  way  that  they  can  be  accepted  by  the  customs 
authorities of the country of departure. 

TRADE 

It is the responsibility of the holder of the procedure to provide the above documents 
if an alternative proof that the goods were placed under a customs procedure in a third 
country is needed.  

Note: These alternative proofs can be replaced by their copies ‘certified as being true 
copies’ by the body which certified the original documents, by the authorities of 
the third countries concerned or by the authorities of one of the Member States or 
common transit countries. 

449 

 
If  the  alternative  proof  is  satisfactory  to  the  competent  authorities 
of the country of departure, i.e. if it actually enables them to verify 
that it relates to the goods in question and that there is no doubt as 
to  the  authenticity  of  the  document  and  its  certification  by  the 
competent authorities, they will discharge the transit operation. 

Example 1 – Acceptable alternative proof: 

A document from Peru where the printout of the electronic import 
declaration is not authenticated by an authority. The content of the 
import  declaration  can  however  be  checked  online  in  the  customs 
system of Peru available at: 

•  http://www.sunat.gob.pe/aduanas/informli/ildua.htm. 

Example 2 – Not acceptable alternative proof: 

A printout of the electronic import declaration from a third country 
that is not authenticated by an authority.  There is no possibility to 
check  the  declaration  directly  in  the  customs  system  of  this  third 
country,  and  no  sufficient  answer  is  received  to  any  requests  for 
authentication sent using the contact details (such as e-mail address 
or 
the  customs 
administration or as shown on the printout of the electronic import 
declaration from the third country. 

telephone  numbers)  already  known  by 

VII.3.4 Enquiry with the customs office of destination 

This  part  describes  an  enquiry  request  addressed  to  the  customs 
office of destination and is divided as follows: 

Paragraph 1 deals with the competent authority and time frame for 
launching the enquiry request; 

Paragraph VII.3.4.2 deals with the sending of the enquiry request; 

Paragraph  VII.3.4.3  deals  with  the  cancellation  of  the  enquiry 
request; 

Paragraph  VII.3.4.4  deals  with  the  reaction  of  the  country  of 
destination to the enquiry request; 

Paragraph  VII.3.4.5  deals  with  the  request  to  the  holder  of  the 
procedure  after the start of the enquiry procedure with the customs 

450 

 
 
 
 
office of destination; 

Paragraph  VII.3.4.6  deals  with  the  consequences  of  the  enquiry 
procedure’s results.  

VII.3.4.1 Competent authority and time frame for launching the enquiry request 

Article 49 (2), 
(3)and (6) 
Appendix I to the 
Convention 

Article 310(2),(5) 
and (6) IA  

The  ‘Enquiry  Request’  (IE142)  message  should  be  sent  by  the 
competent authorities of the country of departure: 

• 

• 

• 

• 

• 

if  the  IE006  message  has  not  been  received  within  the  time 
limit for presenting the goods at destination, and the content of 
Box 8 of a transit declaration is considered sufficient; or  
if the IE018 message has not been received within 6 days after 
receipt of the IE006 message; or 
as soon as the competent authorities are informed of or suspect 
that the transit procedure has not come to an end; or 
as soon as the competent authority discovers, a posteriori that a 
presented proof is falsified and that the procedure has therefore 
not ended. However, investigations will not be initiated unless 
they would be useful to either confirm or invalidate the earlier 
proofs  presented  and/or  to  determine  the  debt,  the  debtor  and 
the authority competent to recover the (customs) debt; or, 
information  received  from  the  holder  of  the  procedure  is 
considered insufficient to discharge the procedure but sufficient 
to continue the enquiry procedure. 

VII.3.4.2 Sending the ‘Enquiry Request’ (IE142)  

Article 49 (2) 
Appendix I to the 
Convention 

The competent authority of the country of departure must send the 
‘Enquiry  Request’  (IE142)  to  the  competent  authority  of  the 
country of destination. The  message must be sent: 

Article 310 (2) IA 

• 

• 

• 

to  the  declared  customs  office  of  destination  if  the  content  of 
Box 8 of a transit declaration is considered sufficient; or 
to the actual customs office of destination which sent the IE006 
message; or  
to the customs office of destination if the information provided 
by  the  holder  of  the  procedure  is  considered  sufficient  to 
continue  the  enquiry  procedure  (see  Sections  VII.3.2.2  and 
VII.3.4.4.4).  

To facilitate the work of the customs officers, the contact person at 

451 

 
 
 
departure should be indicated.  

The  customs  office  of  destination  replies  with  the  ‘Enquiry 
Response’ (IE143). 

VII.3.4.2.1 Use of the information exchange messages 

In  addition  to  the  enquiry  procedure,  information  may  be 
exchanged  using  the  IE144  and  IE145  messages  from  the  start  of 
the enquiry procedure (the  date that the  IE140  or  IE142  messages 
are sent) up until the collection of the (customs) debt (the date that 
the IE152 message is sent). These information exchange messages 
will  not  close  an  open  enquiry  procedure  with  either  the  customs 
office  of  destination  (the  IE142  message)  or  the  holder  of  the 
procedure (the IE140 message).  

However, if the information provided by the competent authority of 
the country of departure in the IE142 message is insufficient for the 
competent  authority  of  the  country  of  destination  to  be  able  to 
conduct  the  necessary  searches,  the  latter  may  request  additional 
information from the former by sending the  ‘Enquiry & Recovery 
Information  Request’  (IE145)  using  the  appropriate  requested 
information codes.  

The  competent  authority  of  the  country  of  departure  must  try  to 
provide  the  requesting  competent  authority  of  the  country  of 
destination  with  the  requested  additional  information  using  the 
‘Enquiry  &  Recovery  Information’  (IE144)  message  with  the 
appropriate information codes.  

The  requested  paper  documents  should  be  sent  directly  to  the 
contact  person  mentioned  in  the  message.  They  can  be  sent  by 
alternative means (post, e-mail, fax, etc.) if possible but should be 
clearly identified by using the MRN. 

VII.3.4.3 Cancellation of the ‘Enquiry Request’ (IE142)  

If  for  any  reason  the  competent  authority  of  the  country  of 
departure  decides  to  cancel  the  IE142  message,  the  ‘Cancel 
Enquiry  Notification’  (IE059)  message  should  be  sent  to  the 
requested  customs  office  of  destination  so  that  it  stops  its 
investigations.  

452 

 
 
 
VII.3.4.4 Reaction of the country of destination 

VII.3.4.4.1 Search of records 

The  competent  authority  of  the  country  of  destination  will  first 
search  its  own  records  or,  if  appropriate,  the  records  of  the 
authorised  consignee.  This  search  can  sometimes  result  in  the 
discovery of a proper ending of the transit  procedure  by  showing 
that  only  IE006  and  IE018  (the  appropriate  messages)  were 
missing.  

If the searches of its own records or the records of the authorised 
consignee  are  fruitless,  the  competent  authority  of  the  country  of 
destination should either contact: 

• 

• 

the  consignee,  who  may  have  received  the  goods  and 
documents directly without presenting them to the declared or 
another customs office of destination; or 
another 
information. 

responsible  person  who  can  give  additional 

VII.3.4.4.2 Result of the search of records 

Article 47 
Appendix I to the 
Convention 

Articles 307 and 
309 IA 

After  taking  the  steps  described  in  Paragraph  3.4.4.1.  above,  the 
following hypothetical cases are possible: 

•  The goods in question have actually been presented in time to 

- 

the customs office of destination or to the authorised consignee, 
but 
- 

immediately  send 

the proof of the end of the procedure (the IE006 and/or the 
IE018  messages)  has  not  been  returned  within  the  time 
allotted. In this case, the competent authority of the country 
of  destination  should 
the  missing 
messages  to  the  requesting  competent  authority  of  the 
country of departure; or 
the  proof  of  the  end  of  the  procedure  (the  ‘Arrival 
the  ‘Unloading 
Notification’  (IE007)  message  and/or 
Remarks’  (IE044)  message  have  not  been  sent  to  the 
customs  office  of  destination  by  an  authorised  consignee 
despite their obligation to do so. In that case the competent 
authority  of  the  country  of  destination  should  immediately 
send  the  missing  IE006  and/or  IE018  messages  to  the 
requesting  competent  authority  of  the  country  of  departure 
after  having  first  requested  the  authorised  consignee  to 
provide  the  required  missing  information.  The  competent 

453 

 
 
 
authority of the country  of destination  must  take necessary 
action 
the  authorised 
consignee. 

the  authorisation  of 

to  obtain 

Note:  Sending  the  IE006  and/or  the  IE018  messages  is  only 
allowed  when  the  transit  operation  has  ended  correctly  within  the 
set time limits and has not been removed from customs supervision. 
It  must  be  a  regularly  ended  procedure  that  has  been  concluded 
within  the  time  limit  (e.g.  only  the  registration  of  the  transit 
procedure  was  missing  at  the  customs  office  of  destination)  or  an 
acceptance  of  the  late  presentation  in  accordance  with  the  legal 
provisions. 

•  The goods covered by transit have not been presented at the 

customs  office of destination but they have been presented at 
the customs office of transit: 
When  searching  its  records,  the  competent  authority  of  the 
country  of  destination  finds  no  evidence  of  goods  covered  by 
transit being presented at the customs office of destination, but 
does find the IE118 message issued by its own country. 

In  this  case  the  competent  authority  of  the  country  of 
destination must send  
− 

the  ‘Enquiry  Response’  (IE143)  message  with  response 
code  ‘4’  –  ‘Request  for  recovery  at  destination’,  to  take 
over the responsibility for the recovery procedure. 

•  The goods have been delivered to a recipient who is not an 

authorised consignee: 
If  the  competent  authority  of  the  country  of  destination 
establishes that the goods have been delivered directly to a non-
authorised  consignee  who,  despite  their  obligation,  did  not 
contact  their  customs  office  of  destination,  the  competent 
authority of the country of destination should send the ‘Enquiry 
Response’ (IE143) message with response code ‘4’ – ‘Request 
for  recovery  at  destination’,  requesting  that  the  responsibility 
for recovery is transferred to it. 

•  The customs office of destination has not ended the transit 

operation in the NCTS, but the goods have been exported to a 
third country: 
If  the  competent  authority  of  the  country  of  destination 
establishes that the goods have been exported to a third country: 

454 

 
 
 
 
 
- 

- 

that  authority  sends  to  the  competent  authority  of  the 
country  of  departure  the  IE006  and  IE018  messages  after 
having proved presentation in fact; or 
that  authority  sends  any  other  documents  or  data,  covered 
by  a  TC20A  form  proving  that  the  goods  to  have  been 
exported  to  a  third  country  in  case  there  is  neither  an 
alternative proof nor a message that confirms the arrival or 
presentation  of  the  goods  at  destination,  to  enable  the 
competent  authorities  of  the  country  of  departure  to 
establish  that the documents  do in  fact  cover the goods  in 
question  and  that  those  goods  have  therefore  actually  left 
the territory of the Contracting Party/Union. 

VII.3.4.4.3  Time  limit  for  responding  if  the  enquiry  procedure  started  with  the 
customs office of destination 

Article 49(4) 
Appendix I to the 
Convention 

Article 310(4)and 
(6) IA  

The  competent  authority  of  the  country  of  destination  must  reply 
without  delay  and  in  any  case  within  28  days  of  receiving  either 
the  request  for  additional  information  (using  the  ‘Enquiry  & 
Recovery Information Request’ (IE145) message) or the response 
using  the  ‘Enquiry  Response’  (IE143)  message  (see  Section 
VII.3.4.4.5. for response codes). 

If the enquiry procedure was started by the holder of the procedure 
and  they  have  provided  sufficient  information  for  it  to  continue, 
the competent authority of the country of destination must without 
delay  and  in  any  case  within  40  days  of  receiving  the  enquiry 
request either request additional information (IE145 message) or a 
response  (IE143  message).  See  Section  VII.3.4.4.5.  for  response 
codes. 

VII.3.4.4.4 Response codes to the enquiry request 

The  competent  authority  of  the  country  of  destination  should  use 
one of the following response codes in the IE143 message:  

Code ‘1’ -movement unknown at destination 

•  The  goods  have  not  been  presented  at  the  declared  customs 
office of destination. The competent authority of the country of 
departure should try, if possible, to identify the actual customs 
office of destination or  proceed  with the request  to the holder 
of the procedure. 

455 

 
 
 
Code ‘2’ -assumed duplication  

•  The  goods  have  been  presented  at  the  declared  office  of 
destination  and  those  authorities  assume  that  there  have  been 
two 'Declaration data' (IE015) messages for the same goods. 

Code ‘3’ -return copy returned on (date)  

•  The goods have been presented at the declared customs office 
of  destination,  but  that  office  has  been  unable  to  end  the 
procedure using the IE006 and IE018 messages and has instead 
returned  an  alternative  proof  (e.g.  a  copy  of  the  TAD)  which 
has not yet been received by the customs office of the country 
of departure. 

Code ‘4’ -request for recovery at destination  

•  Although the goods were not presented at the customs office of 
destination,  they  were  later  discovered  in  the  same  country 
(e.g.  outside  the  official  customs  procedure).    The  competent 
office  of  destination 
the 
responsibility  for  recovery  and  sends  the  ‘Recovery  Request’ 
(IE150)  message  sent  to  the  competent  office  of  departure  so 
that  it  can  recover  the  goods  after  they  are  delivered  to  the 
recipient or have crossed the border (IE118 message).  

therefore  wants 

take  over 

to 

VII.3.4.5 Request to the holder of the procedure after starting the enquiry with 

the customs office of destination 

Article 49 (5) 
Appendix I to the 
Convention 

Article 310 (5) IA 

If  the  enquiry  procedure  started  with  the  IE142  message  to  the 
customs  office  of  destination  and  the  Enquiry  response  (IE143 
message) provided no answer or a negative answer, the competent 
authority of the country of departure must contact the holder of the 
procedure  to  provide  the  information  needed  to  discharge  the 
procedure (for further details see Section VII.3.2.).  

If  the  holder  of  the  procedure  at  this  phase  in  the  enquiry 
procedure:  

−  does not provide any information within 28 days; or 

−  provides information that is considered insufficient to continue 

the enquiry procedure; 

Article 114 (2) 

the competent authority of the country of departure must determine 

456 

 
 
Appendix I to the 
Convention 

Article 87 UCC)  

Article 77 DA 

what  further  steps  should  be  taken  to  discharge  the  procedure 
within  7  months  of  the expiry  of  the  time  limit for  presenting  the 
goods at destination (see Note in Section VII.3.2.2. for exceptions 
to this time limit). 

VII.3.4.6 Consequences of the enquiry procedure’s results 

Based  on  the  responses  received,  including  any  information 
received from the holder of the procedure, the competent authority 
of  the  country  of  departure  must  determine  whether  or  not  the 
procedure  has  ended  and  whether  it  can  be  discharged  or  what 
further steps must be taken. 

Articles 49 (7) and 
117(5)) Appendix I 
to the Convention 

Articles 310(7) IA  

When  the  transit  operation  can  be  properly  discharged  within  the 
scope  of  an  enquiry  procedure,  the  competent  authority  of  the 
country  of  departure  must  immediately  inform  the  holder  of  the 
procedure  and  the  guarantor  if  they  have  been  involved  in  the 
process.  

The competent authority may also need to inform other competent 
authorities  involved  in  the  enquiry  procedure,  in  particular  the 
customs office of guarantee. 

If the competent authority at the country of departure is not able to 
discharge the transit procedure but: 

• 
• 
• 

the message  IE006 was sent; 
the message IE118 was sent; or 
 proof was given by the holder of the procedure that the goods 
were  presented  at  or  delivered  to  another  Member  State  or 
Contracting Party; 

the competent authority of departure transfers the responsibility to 
the  country  considered  competent  for  the  recovery  procedure 
without delay using the 'Recovery Request' (IE150) message.  

If the IE006 message was sent, the requested authority has to send 
the IE018 message. If there is an  IE118 message or proof provided 
by the holder of the procedure that the goods were presented at or 
delivered  to  another  Member  State  or  Contracting  Party,  the 
customs office of departure has to accept competency for recovery 
and  send  back  the  ‘Recovery  Acceptance  Notification’  (IE151) 
saying ‘yes’ (acceptance code ‘1’). 

457 

 
 
 
Article 114 (2) 
Appendix I to the 
Convention 

Article 87 UCC 

Article 77 DA 

If  the  requested  authority  does  not  react  by  either  sending  the 
missing  messages  (despite  their  legal  obligation  to  do  so)  or  by 
taking over responsibility for recovery within the 28-day time limit 
(despite  the  existing  proof  mentioned  above),  the  local  transit 
liaison  officers  (see  Transit  Network  Address  Book  on  Europa 
website)  of  the  requested  country  should  be  informed,  with  the 
necessary proof, in order to take action since competency should be 
taken  over  by  the  requested  authority.  If  that  does  not  have  the 
necessary  impact  then  the  national  help  desk  and  national  transit 
coordinator of the country of departure should be informed so that 
they can take action.  

The  competent  authority  of  the  country  of  departure  must 
determine  its  findings  within  7  months  of  the  expiry  of  the  time 
limit  for  presenting  the  goods  at  destination,  at  the  latest.  Where 
necessary it should start the recovery procedure itself (see Part VIII 
for further details). 

Any  additional  information  received  by  or  observation  made  by  a 
competent authority in relation to the goods in question may  have 
an influence on the results of the enquiry procedure.  

This  is  particularly  the  case  if  an  irregularity  or  a  fraud  (removal, 
substitution,  etc.)  has  been  discovered  at  the  time  of  the  transit 
operation, and/or if the goods in question have been found, totally 
or  partly,  outside  of  customs  supervision  and  also  when  the 
individuals  responsible  for  fraud  or  irregularities  have  been 
identified.  

Accordingly,  all  relevant 
immediately 
communicated  to  the  competent  authority  of  the  country  of 
departure. 

information  must  be 

VII.4 Business continuity procedure 

This paragraph is only applied if the transit operation has started by 
using the business continuity procedure. 

It is divided as follows: 

Paragraph VII.4.1 provides an introduction. 

Paragraph  VII.4.2  deals  with  the  competent  authority  and  time 

458 

 
 
 
 
 
frame for launching the enquiry procedure. 

Paragraph VII.4.3 deals with the start of the enquiry notice. 

Paragraph  VII.4.4  deals  with  the  reaction  of  the  country  of 
destination to the enquiry notice. 

Paragraph VII.4.5 deals with the consequences of the results of the 
enquiry procedure. 

VII.4.1 Enquiry notice in the case of the business continuity or simplified 
procedure specific to certain modes of transport 

This paragraph is based on one of the following documents used as a 
transit declaration in the case of  business continuity procedure: 
−  a single administrative document (SAD); or 
−  an SAD  printed out on plain paper by  the  computerised  system 
of  the  economic  operator,  as  provided  for  in  Annex  B6, 
Appendix  III  to  the  Convention/Appendices  B1-B4,  Annex  9, 
TDA; or  
the  transit  accompanying  document  (TAD),  supplemented,  if 
necessary  by  the  ‘list  of  items’.  In  this  case,  the  TAD  will  not 
have a master reference number (MRN). 

− 

VII.4.1.1 Introduction 

Point  17,  Annex  II, 
Appendix  I  to  the 
Convention 

In the event of absence of proof of the end of the transit procedure, 
or  as  soon  as  the  competent  authorities  are  informed  of  or  suspect 
that the procedure has not come to an end:  

Point  17,  Annex 
72-04 IA 

• 

the  holder  of  the  procedure  is  contacted  and  asked  to  provide 
proof using the model letter in Annex VII.8.2. that the procedure 
has  ended  following  the  expiry  of  the  time  limit  for  presenting 
the goods at the customs office of destination, and; 

• 

the  enquiry  procedure  addressed  to  the  declared  customs  office 
of destination will be begin 2 months after the expiry of the time 
limit  for  presenting  the  goods  at  the  customs  office  of 
destination.  

The enquiry procedure aims mainly: 

• 

• 

to  obtain  evidence  of  proof  of  the  end  of  the  procedure,  with  a 
view to discharging the procedure; or 

in the absence of such proof or when the proof presented proves 

459 

 
 
 
 
 
at  a  later  date  to  be  falsified  or  invalid,  to  establish  the 
conditions  in  which  the  (customs)  debt  is  incurred,  to  identify 
the  debtor(s)  and  to  determine  the  competent  authorities 
responsible for recovering the (customs) debt. 

This  procedure  is  based  on  administrative  cooperation  between  the 
competent authorities and takes account of any information provided 
by the holder of the procedure (see Section VII.3.).  

The  list  of  the  competent  authorities  responsible  for  the  enquiry 
procedure is provided in Annex VII. 8.1. 

Its proper functioning implies: 

• 
• 

• 

• 

• 
• 

fully completed enquiry notices; 
an  effective  and  correct  registration  of  arrivals  by  the  customs 
office of destination; 
the  customs  office  of  destination  sending  back  the  return  copy 
(copy 5 of the  SAD or a second copy of the TAD) without delay 
and at most within 8 calendar days; 
 a  correct  handling  of  the  transit  advice  note(s)  (TC10)  by  the 
customs office(s) of transit; 
a rapid and clear response by the addressed authorities; 
an up-to-date list of competent authorities and offices.  

VII.4.1.2 Enquiry starting with the holder of the procedure  

The  competent  authorities  of  the  country  of  departure  must  inform 
the  holder  of  the  procedure  and  ask  them  to  furnish  proof  that  the 
procedure has ended when a copy 5 of the SAD or a second copy of 
the  TAD  is  not  returned  within  2  months  of  the  time  limit  for 
presenting the goods at the customs office of destination.  

The holder of the procedure will be given the opportunity to provide 
the information needed to discharge the procedure within 28 days.   

VII.4.1.3 Competent authority and time frame for launching the enquiry notice 

The  enquiry  notice  is  launched  immediately  by  the  competent 
authorities of the country of departure: 

• 

if, within 2 months of the expiry of the time limit for presenting 
the  goods  at  the  customs  office  of  destination,  no  proof  of  the 
end  of  the  procedure  has  been  received  from  the  holder  of  the 
procedure; 

460 

 
 
 
 
 
 
 
• 

• 

as soon  as the  competent authorities are informed  of  or  suspect 
at an early stage (even before the expiry of the periods referred 
to  above)  that  the  procedure  has  not  come  to  an  end  for  all  or 
part  of  the  goods  in  question,  or  if  the  proof  presented  reveals 
discrepancies  or  appears  to  have  been  falsified.  If  there  are 
suspicions,  the  competent  authority  of  the  country  of  departure 
will  decide,  depending  on  the  circumstances,  whether  the 
enquiry  procedure  should  be  preceded  or  be  accompanied  by  a 
post-clearance verification procedure to verify the validity of the 
evidence;  
as soon as the competent authority discovers ‘a posteriori’ (after 
the  expiry  of  the  periods  referred  to  above)  that  the  proof  that 
had been presented was falsified and that the procedure has not 
been ended. However, investigations will not be initiated unless 
they  would  be  useful  to  either  confirm  or  invalidate  the  earlier 
proofs  presented  and/or  to  determine  the  (customs)  debt,  the 
debtor and the authority competent to recover the debt. 

The enquiry notice may not be launched if, before the expiry of the 
two-month  time  limit  for  initiating  the  enquiry,  the  holder  of  the 
procedure has been able to produce satisfactory ‘alternative’ proof of 
the  end  of  the  procedure  (see  Section  VII.3.2.1.  for  further 
information). 

VII.4.1.4 Enquiry notice TC20 

The competent authority of the country of departure will continue the 
enquiry  procedure  by  sending  an  enquiry  notice  using  a  form  that 
complies  with  the  TC20  model  shown  in  Annex  VII.8.3.  to  the 
competent authority of the country of destination.  

This  may  be  sent  by  registered  post  (which  provides  a  receipt  as 
proof of delivery).  

In any case, a record that the TC20 form has been sent must be kept 
by the competent authority of the country of departure. 

The  TC20  should  contain  all  the  available  information,  including 
additional  details  received  from  the  holder  of  the  procedure  in 
particular  on  any  change  in  the  recipient  of  the  goods.  The  TC20 
should be accompanied by a  copy of the document(s) used to place 
the goods under the procedure (copy 1 of the SAD, the first copy of 
the TAD, loading lists, air or shipping manifest, etc.). 

461 

 
 
 
 
The TC20 should only be sent if the response from the holder of the 
procedure  on  the  information  request  is  not  sufficient  to  discharge 
the transit procedure. 

VII.4.1.5 Reaction of the country of destination to the enquiry notice 

The competent authority of the country  of destination  receiving the 
enquiry  notice must react  as soon as possible and in an appropriate 
manner  in  accordance  with  the  information  it  has  available  or  is 
likely to obtain. 

It will first search its own records (registration of copies 4 and 5 of 
the SAD; a second copy of the TAD or filed manifests, etc.) or the 
records of the authorised consignee. This search can sometimes lead 
to  the  discovery  of  the  original  proof  of  the  end  of  the  procedure 
which has not yet been returned or has been misfiled. 

If the search is to no avail, the competent authority of the country of 
destination must either contact the consignee (as shown on the transit 
declaration)  or  the  person,  possibly  indicated  on  the  TC20  by  the 
competent  authority  of  the  country  of  departure,  believed  to  have 
received the goods and documents directly without their presentation 
to the customs office of destination. 

However, if the information provided by the competent authority of 
the country of departure on the TC20 or on the attached documents is 
insufficient  to  enable  the  competent  authority  of  the  country  of 
destination  to  carry  out  the  necessary  enquiries,  the  latter  must 
request  additional  information  by  returning  the  TC20,  with  Box  II 
completed,  to  the  competent  authority  of  the  country  of  departure. 
The  competent  authority  of  the  country  of  departure  must  then 
complete Box III, attach the requested additional information (paper) 
and  return  the  TC20  to  the  requesting  competent  authority  of  the 
country of destination. 

Following  the  enquiry  procedure  steps,  the  following  hypothetical 
cases are then possible: 

1.  The goods in question have actually been presented to the 

customs office of destination or to the authorised consignee, but 
• 

the proof of the end of the procedure (for example the return 
copy 5 of the SAD, a second copy of the TAD or the return 
of  the  monthly  list  under  the  paper-based  air/sea  transit 
procedure) has not been returned within the time allotted. 

462 

 
 
 
 
 
 
 
 
 
In  that  case,  the  competent  authority  of  the  country  of 
destination  must 
the 
immediately  return 
competent authority of the country of departure that has sent 
the TC20, after duly completing Box IV of the TC20. 

the  proof 

to 

• 

• 

the proof of the end of the procedure has not been returned to 
the customs office of destination by  an  authorised consignee 
despite their obligation to do so. 
In  that  case,  once  this  proof  has  been  found,  the  competent 
authority  of  the  country  of  destination  must  immediately 
return  it,  together  with  the  duly  completed  TC20,  to  the 
competent authority of the country of departure, after having 
first  verified  that  the  authorised  consignee  has  provided  the 
required  information  on  the  date  of  arrival  of  the  goods  and 
the  condition  of  the  seals,  and  after  having  registered  and 
endorsed the proof. The competent authority of the country of 
destination must take any necessary action with regard to the 
authorised consignee. 

the  proof  of  the  end  of  the  procedure  has  been  sent,  but  has 
not  been  received  by  the  competent  authority  of  the  country 
of departure. 
In  that  case,  the  competent  authority  of  the  country  of 
destination  must  return  the  proof  to  the  competent  authority 
of  the  country  of  departure,  with  the  TC20  Box  IV  duly 
completed.  This  proof  can  be  either  the  document  received 
from  the  competent  authority  of  the  country  of  departure 
(copy  1  of  the  SAD,  a  first  copy  of  the  TAD,  manifest  at 
departure, etc.) or a copy of the document in the possession of 
the competent authority of the country of destination (copy 4 
of  the  SAD,  a  second  copy  of  the  TAD,  manifest  at 
destination  or  retained  copy  of  the  monthly  list,  etc.).  This 
authority will annotate the copy with the date of arrival of the 
goods and the results of any controls, and will certify it.  

2.  The  goods  have  not  been  presented  to  the  customs  office  of 

destination or delivered to an authorised consignee: 
• 

there has been a change in the customs office of destination: 
in that case, it is the actual customs office of destination that 
must  return  the  proof  of  the  end  of  the  procedure  to  the 
competent authority of the country of departure: 

−  if  the  competent  authority  of  the  country  of  the  declared 
customs  office  of  destination  has  been  able  to  identify  the 
actual customs office of destination it must forward the TC20 

463 

 
 
 
 
 
 
 
 
 
to  them  showing  details  of  the  actual  customs  office  of 
destination in Box IV, and inform the competent authority of 
the country of departure by sending them a copy of the TC20. 
−  if  the  competent  authority  of  the  country  of  the  declared 
customs office  of destination has  been  unable  to identify the 
actual  customs  office  of  destination,  the  annotated  TC20  is 
forwarded by the declared customs office of destination to the 
last  intended  customs  office  of  transit  showing  details  in 
Box IV.  However,  in  the  absence  of  a  customs  office  of 
transit,  the  TC20  is  to  be  returned  directly  to  the  competent 
authority of the country of departure. 
there has been no change in the customs office of destination 
(or no such change has been noted): 

• 

−  in  that  case,  if  the  competent  authority  of  the  country  of 
destination  establishes  that  the  goods  have  been  delivered 
directly to a non-authorised consignee shown on the TC20, or 
to any other person, the competent authority of the country of 
destination  must  return  the  TC20  and  the  copy  of  the  transit 
declaration  to  the  competent  authority  of  the  country  of 
departure.  It  must  provide  all  the  relevant  information,  if 
necessary in an additional document, indicating: 

-  the  identity  of  the  recipient  and  other  individuals  who 
could be involved; 
- the date and conditions of the direct delivery of the goods, 
their nature and quantity; and 
- the customs procedure under which the goods were placed, 
if appropriate. 

−  if  the  competent  authority  of  the  country  of  destination  can 
find  no  trace  of  the  goods  in  question,  the  annotated  TC20 
must  be  forwarded  to  the  last  intended  customs  office  of 
transit as shown on the transit declaration. In the absence of a 
customs office of transit, the TC20 must be returned directly 
to  the  competent  authority  of  the  country  of  departure  (the 
same as for Point 2 second bullet point). 

If  the  competent  authority  of  the  country  of  destination  sends  the 
TC20 to the last intended customs office of transit, it must also send 
a copy of it to the competent authority of the country of departure in 
order  to  provide  information  on  the  current  state  of  play  of  the 
enquiry procedure. 

464 

 
 
 
 
 
 
VII.4.1.6 Reaction of the customs office of transit to the enquiry notice 

The  last  intended  customs  office  of  transit  to  which  the  TC20  is 
transmitted must immediately search for the transit advice note TC10 
corresponding to the consignment in question. 

Following  this  search,  the  following  hypothetical  cases  are  then 
possible: 

1.  The  consignment  has  actually  been  presented  at  that  last 
intended  custom  office  of  transit  and  a  transit  advice  note  has 
been found.  
In that case, the customs office of transit must attach a copy of 
the transit advice note to the TC20 and return it directly to the 
competent authority of the country of departure. 

2.  No transit advice note (or any other evidence of such a transit) is 

found at the last intended customs office of transit. 
In that case, the last intended customs office of transit must add 
this  information  to  the  TC20  and  return  it  to  the  previous 
intended  customs  office  of  transit  as  shown  on  the  transit 
declaration  or,  if  there  is  no  other  intended  customs  office  of 
transit, to the competent authority of the country of departure. 

Each customs office of transit that successively receives the enquiry 
notice must proceed  in a similar way,  ensuring that  the  TC20, duly 
endorsed, is forwarded without delay to either the previous intended 
customs  office  of  transit  as  shown  on  the  transit  declaration  or,  if 
there  is  no  other  intended  customs  office  of  transit,  directly  to  the 
competent authority of the country of departure, which will draw the 
necessary conclusions from the information received. 

If  the  customs  office  of  transit  sends  the  TC20  to  the  previous 
intended  customs  office  of  transit,  it  must  also  send  a  copy  to  the 
competent  authority  of  the  country  of  departure  in  order  to  provide 
information  on  the  current  state  of  play  of  the  enquiry  procedure. 
The  intended  customs  office  of  transit  must  also  inform  the 
competent  authority  of  the  country  of  departure  if  it  receives  the 
transit  advice  note  from  the  actual  customs  office  of  transit,  after 
having  already  sent  the  enquiry  notice  to  the  previous  intended 
customs  office  of  transit  (see  situation  described  under  Point  1 
above). 

465 

 
 
 
 
 
 
 
 
 
VII.4.1.7 Consequences of the enquiry procedure 

Depending on  the responses received during  the enquiry procedure, 
including  any  information  from  the  holder  of  the  procedure,  the 
competent  authority  of  the  country  of  departure  will  determine 
whether  or  not  the  procedure  has  ended  and  whether  it  can  be 
discharged. 

In  accordance  with  the  provisions  on  (customs)  debt  and  recovery, 
the competent authority of the country of departure will determine: 

•  whether or not a (customs) debt has been incurred; 
• 

the individual(s) responsible for the (customs) debt, if 
appropriate; 
the actual or presumed place where the (customs) debt has arisen 
and;  consequently,  the  competent  authority  to  recover  the 
(customs) debt, if appropriate. 

• 

Article 114(2), 
Appendix I to the 
Convention 

Article 87 UCC 

Article 77 DA 

The competent authority of the country of departure must determine 
its  findings  within  7  months  of  the  expiry  of  the  time  limit  for 
presenting the goods at destination at the latest. 

This  also  applies  in  cases  where  the  authority  has  not  received  any 
reply during the enquiry procedure. 

Any  additional  information  received  or  observation  made  by  a 
competent authority in  relation  to the  goods  may  have  an  influence 
on the results of the enquiry procedure. This is the case in particular 
if  an  irregularity  or  a  fraud  (removal,  substitution,  etc.)  has  been 
discovered at the time of the transit operation, and/or if the goods in 
question  have  been  found,  totally  or  partly,  outside  of  customs 
supervision  and  also  when  the  individuals  responsible  for  fraud  or 
irregularities  have  been 
identified.  Accordingly,  all  relevant 
information  must  be  made  known  without  delay  to  the  competent 
authority  of  the  country  of  departure  and,  if  necessary,  the  TC24 
must be used to ask to transfer the competency  for the  recovery.  A 
model of the TC24 form is provided in Annex VIII.8.2. 

Articles 49 (7) and 
117(5)) Appendix I 
to the Convention 

Article 310(7) IA  

If, on the other hand, the transit operation can be discharged within 
the  scope  of  an  enquiry  procedure,  the  competent  authority  of  the 
country  of  departure  must  immediately  inform  the  holder  of  the 
procedure  and  the  guarantor  who  may  have  been  involved  in  the 
enquiry procedure. The competent authority may also need to inform 
other competent authorities that are currently involved in the enquiry 
procedure, in particular the customs office of guarantee. 

466 

 
 
 
 
Further examples of situations relating to the enquiry procedure are 
available in Annex VII.8.5.  

VII.5 Post-clearance verification procedure 

This paragraph provides the following information: 

Paragraph VII.5.1 sets out the verification objectives and methods. 

Paragraph VII.5.2 deals with the documents that need to be verified. 

Paragraph VII.5.3 deals with the consequences of the results.  

VII.5.1 Objectives and methods of a post-clearance verification 

Article 52  
Appendix I to the 
Convention 

Article 292 IA 

The  competent  customs  authority  may  carry  out  post-release 
controls  of  the  information  supplied  and  any  documents,  forms, 
authorisations  or  data  relating  to  the  common/Union  transit 
operation  in  order  to  check  the  authenticity  and  accuracy  of 
entries, the information exchanged and the stamps.   

Post-clearance  verification  should  be  made  on  the  basis  of  risk 
analysis or by a random selection. However, in case of doubt or a 
suspicion  of  offences  or  irregularities,  such  verification  must  be 
carried out automatically. 

When a competent customs authority receives a request to make a 
post-release control, it must respond without delay. 

If the competent customs authority of departure  requests that the 
competent  customs  authority  perform  a  post-release  control  of 
information  related  to  the  common/Union  transit  operation,  the 
conditions  for  discharging  the  transit  procedure  will  not  be 
deemed to have been fulfilled until the authenticity and accuracy 
of the data have been confirmed. 

VII.5.2 Documents subject to verification 

VII.5.2.1 Transit declarations (business continuity procedure) 

To detect and prevent fraud, the declaration and the endorsements 
must  be  verified  by  the  competent  authority  in  the  country  of 
departure,  transit  and  destination  wherever  there  is  an  apparent 
error or reason to doubt their validity. 

467 

 
 
 
 
This  verification  must  be  carried  out  using  the  TC21  form,  a 
model  of  which  is  provided  in  Annex  VII.8.5.  The  competent 
authorities  addressed  must  return  the  TC21  to  the  requesting 
competent  authorities  within  2  months  of  the  date  of  the  form. 
The  form  must  set  out  the  reason  for  the  verification.  Each 
customs office of departure must also carry out a random check of 
the  returned  transit  declarations,  requesting  the  verification  of  at 
least two in every thousand documents. 

VII.5.2.2 Electronic transport document  as a transit declaration 

When  goods  are  transported  using  an  electronic  transport 
document  (ETD)  as  a  transit  declaration  for  the  use  of  the 
common/Union  transit  procedure  for  goods  carried  by  air,  or 
using  an  electronic  transport  document  (ETD)  as  a  transit 
declaration  for  the  use  of  the  Union  transit  procedure  for  goods 
carried by sea, customs control is exercised retrospectively by the 
competent  authorities  at  the  airport  or  port  of  destination.  This 
control takes the form of systems audit checks based on the level 
of  perceived  risk.  If  necessary,  the  competent  authorities  at  the 
airport  or  port  of  destination  may  send  details  from  the  ETD  to 
the  competent  authorities  at  the  airport  or  port  of  departure  for 
verification. 

This  verification  must  be  carried  out  using  the  TC21(A)  form,  a 
model  of  which  is  provided  in  Annex  VII.8.6.  Each  form  must 
contain extracted ETD details relating to one aircraft or vessel and 
one authorised operator only.  

Parts 1, 2 and 3 of the  TC21(A) form must be  completed by the 
competent  authorities  at  the  airport  or  port  of  destination.  If 
necessary,  extracts  from  the  aircraft’s  or  vessel’s  ETD  which 
relate  to  the  consignments  selected  for  verification  must  be 
attached to the form. 

Forms used for verification purposes may be sent via the central 
offices  for  common/Union  transit  operations  in  the  countries 
concerned  to  the  competent  authorities  at  the  airport  or  port  of 
departure. 

The competent authorities at the airport or port of departure must 
verify the ETD details provided in the TC21(A) form by referring 
to  the  commercial  records  held  by  the  authorised  operator.  The 
results of the verification must be entered in Parts 4 and 5 of the 

468 

 
 
form. Any discrepancies must be noted in Part 4. 

VII.5.2.3 Alternative proof 

In  case  of  doubts  or  suspicion,  the  competent  authority  in  the 
country of departure must request a verification of the alternative 
proof presented. They must also request the verification of at least 
10 in every thousand documents. 

VII.5.2.4 T2L documents 

It is advisable that a request for verification of a T2L document be 
made if such a document has been issued retrospectively solely to 
correct the effect of a T1 transit declaration. 

The request should be automatic when the T2L is presented after 
a  series  of  transit  operations  have  been  carried  out,  covered  by 
transit declarations issued in different countries. 

In addition, two in every thousand T2L documents presented at a 
given office must be subjected to a random sampling check.  

VII.5.2.5 Commercial documents equivalent to a T2L document 

It is advisable that the verification is carried out if it is suspected 
that  abuses  or  irregularities  could  be  committed  because  a 
commercial document is being used instead of a T2L. 

Abuse or irregularity may be suspected if the person concerned is 
clearly  splitting  consignments  in  order  not  to  exceed  the 
EUR 15 000 ceiling. 

In  addition,  two  in  every  thousand  commercial  documents 
presented at a given office as a T2L must be subjected to a random 
sampling check.  

VII.5.3 Consequences of the verification 

The  competent  authority  requesting  verification  must 
appropriate measure on the basis of the information received. 

take 

the 

However, if a (customs) debt that has been incurred in the course of a 

469 

 
 
 
 
 
transit operation is in question, it is the responsibility of the competent 
authority of the country of departure to initiate enquiries, if necessary, 
and to determine the essential facts about the (customs) debt, debtor and 
the competent authority for recovery in accordance with the provisions 
on debt and recovery (see Part VIII).  

VII.6 Exceptions (pro memoria) 

VII.7 Specific national instructions (reserved)  

VII.8 Annexes 

VII.8.1 List of competent authorities 

For the latest version of this list, please click on the following link: 

EUROPA: 

https://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-
customs-transit/common-union-transit_en 

470 

 
 
 
 
VII.8.2 Model of a letter of information to the holder of the procedure 

[Name of the competent authority of 
the country of departure] 

[Place and date] 
[Name and address  
of the holder of the procedure] 

Subject : 
Common/Union transit  
Absence of proof of the end of the transit procedure  

Dear Sir/Madam,  
You  are  the  holder  of  the  procedure  for  the  following  Common/Union  Transit 
declaration(s):  

[references and dates of the transit declaration(s)] 
from the customs office of departure of [name of the customs office of departure]  

In  accordance  with  Article  49(2)  and  (5),  and  Annex  II  of  Appendix  I  to  the 
Convention  of  20 May 1987  on  a  common  transit  procedure/Article  310  (2)  and  (5) 
(EU)  No  2015/2447  of 
and  Annex  72-04  of  Commission  Regulation 
24 November 2015 laying down detailed rules for implementing certain provisions of 
Regulation (EU) No 952/2013 of the European Parliament and of the Council laying 
down the Union Customs Code, we hereby advise you that we have not received proof 
of the end of the transit procedure for the above-mentioned declaration(s). 

We now ask you to send details and documentation that will prove that the procedure 
ended.  You  should  also  mention  any  changes  in  the  customs  office  of  destination 
and/or  the  customs  offices  of  transit.  You  are  requested  to  submit  the  information 
within 28 days of the date of this letter.  

[We  have  to  initiate  the  enquiry  procedure  2  months  after  the  expiry  of  the 

• 
[The  customs  debt  will  be  incurred  1  month  following  this  28-day  period  if 
you do not provide any information, or the information you provide is insufficient for 
us to carry out enquiries with the office of destination.] 
• 
time limit for presenting the goods at the office of destination.]  
• 
This is in accordance with Article 114 (2) and Annex II of Appendix I to the 
Convention  of  20 May 1987  on  a  common 
transit  procedure/Article  77  of 
Commission  Delegated  Regulation  (EU)  2015/2446  of  28 July 2015  supplementing 
Regulation (EU) No 952/2013 of the European Parliament and of the Council laying 
down  the  Union  Customs  Code    and  Annex  72-04  to  Commission  Regulation  (EU) 
No  2015/2447  of  24 November 2015  laying  down  detailed  rules  for  implementing 
certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of 
the Council laying down the Union Customs Code.  

471 

 
The proof may be in the form of: 

− 
a  document  certified  by  the  customs  authorities  of  the  Member  State  or  a 
common transit country of destination identifying the goods and establishing that they 
have  been  presented  at  the  customs  office  of  destination  or  to  the  authorised 
consignee; 
− 
a  document    or  a  customs  record,  certified  by  the  customs  authority  of  a 
country which establishes that the goods have physically left the customs territory of 
the  Contracting Party 
- 
under a customs procedure; 
− 
a  document  issued  in  a  third  country,  stamped  or  otherwise  certified  by  the 
customs authorities of that country and certifying that the goods are considered to be 
in free circulation in that  country. 

a  customs  document  issued  in  a  third  country  where  the  goods  are  placed 

Any evidence you provide must comply with the provisions of Article 51 of Appendix 
I  to  the  Convention  of  20 May 1987  on  a  common  transit  procedure  /Article  312  of 
Commission  Regulation  (EU)  No  2015/2447  of  24 November 2015  laying  down 
detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of 
the European Parliament and of the Council laying down the Union Customs Code. 

Under  the  terms  of  Articles  112  and  113  of  Appendix  I  to  the  Convention  of 
20 May 1987  on  a  common  transit  procedure  /Articles  79  of  Regulation  (EU)  No 
952/2013  of  the  European  Parliament  and  of  the  Council  of  9 October 2013  laying 
down the Union Customs Code, if it is not possible to establish that the procedure has 
ended for the declaration(s) in question, you will be liable for the debt relating to the 
goods that were the subject of these declaration(s) (import or export duties and other 
charges).  

If  you  are  unable  to  prove  that  the  transit  procedure  in  question  has  ended,  please 
supply  any  information  you  have,  with  supporting  documentary  evidence,  in 
particular of the place (country) in which you consider the events from which the debt 
arises  occurred  in  accordance  with  Article  114  of  Appendix  I  to  the  Convention  of 
20 May 1987  on  a  common  transit  procedure  /Article  87  of  Regulation  (EU)  No 
952/2013  of  the  European  Parliament  and  of  the  Council  of  9 October 2013  laying 
down the Union Customs Code. 

Yours faithfully, 

472 

 
 
 
VII.8.3 Specimen of enquiry notice TC20 and explanatory notes  

TC20 - ENQUIRY NOTICE 

I. TO BE COMPLETED BY THE COMPETENT AUTHORITYAT DEPARTURE 

A.  Transit declaration   No 

  Copy (…) attached. 

B. Customs office of destination (name and country) 

C.  Competent authority at departure (name and address)  D. Intended customs offices of transit (name and country) 

1. 
2. 
3. 
4. 

E.  Identity of means of transport: 

F.  Consignee (name and full address) 

G.  According to information provided by the holder of the procedure , the consignment was: 

   1. presented at your office on 

|__|__|__| 
D  M  Y   
   3. delivered to .................................................................................... on |__|__|__| 

 2. delivered to the consignee on 

|__|__|__| 
D  M  Y 

(name and address of person or company) 

D  M  Y 

H.  A receipt for the document issued by your office on 

|__|__|__| has been presented to me. 
D  M  Y 

I.  The holder of the procedure is unable to give any information about the whereabouts of the consignment. 

Place and date: 

Signature: 

Stamp: 

II. TO BE COMPLETED BY THE COMPETENT AUTHORITY OF THE COUNTRY OF DESTINATION: REQUEST  

In order to carry out further inquiries, the customs office of departure is required to send or communicate: 

 1.  a precise description of the goods 

 2. a copy of the invoice 

 3.  a copy of the manifest, bill of lading 

or airway bill 

 4. the name of the person responsible for carrying out 

formalities at the customs office of destination 

 5. 

the following documents or information (please specify): 

Place and date: 

Signature: 

Stamp: 

III. TO BE COMPLETED BY THE OFFICE OF DEPARTURE: REPLY TO THE REQUEST  

473 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1.  The information, copies or documents are annexed 

1 2 3 4 5 

 2.  The information, copies or documents referred to under     of your request is/are not available. 

Place and date: 

Signature: 

Stamp: 

474 

 
 
 
 
 
 
 
IV. TO BE COMPLETED BY THE COMPETENT AUTHORITY OF THE COUNTRY OF DESTINATION 

 1.  The proof that the procedure has ended was returned on 

|__|__|__|   an endorsed copy of 
D  M  Y 

 (b) the document returned 

 (a) the document received 
is attached as a confirmation  

 2.  The endorsed proof that the procedure has ended is attached to this enquiry notice 

 3.  Charges collected. 

 4. 

Inquiries are being made and the proof that the procedure has ended will be returned as soon as possible. 

 5.  The consignment was presented here without the relevant document. 

 6.  Documents were presented here without the consignment 

 7.  Neither the consignment nor the relevant document were presented here and 
no information about these can be obtained. 
TC20 is transmitted to the actual customs office of destination ……………………………….. (name and 

 (a) 
 (b) 

country) 

 (c) 

Place and date: 

TC20 is transmitted to the last intended customs office of transit, as mentioned in box I. item D 

Signature: 

Stamp: 

V. TO BE COMPLETED BY THE LAST INTENDED CUSTOMS OFFICE OF TRANSIT 

 1.  A transit advice note was lodged here on  

|__|__|__| 
D  M  Y 
 2.  A transit advice note was sent to me by the actual customs office of transit .....................................(name) 

where it was lodged on 

|__|__|__| 
D  M  Y 

 3.  A transit advice note was not lodged here. TC20 is transmitted to the previous intended customs office of transit. 

Place and date: 

Signature: 

Stamp: 

VI. TO BE COMPLETED BY THE PREVIOUS INTENDED CUSTOMS OFFICE OF TRANSIT 

 1.  A transit advice note was lodged here on  

|__|__|__| 
D  M  Y 
 2.  A transit advice note was sent to me by the actual customs office of transit .....................................(name) 

where it was lodged on |__|__|__| 
D  M  Y 

 3.  A transit advice note was not lodged here. TC20 is transmitted to the previous intended customs office of transit. 

Place and date: 

Signature: 

Stamp: 

VII. TO BE COMPLETED BY THE PREVIOUS INTENDED CUSTOMS OFFICE OF TRANSIT 

475 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1.  A transit advice note was lodged here on  

|__|__|__| 
D  M  Y 

 2.  A transit advice note was sent to me by the actual customs office of transit .....................................(name) 

where it was lodged on 

|__|__|__| 

 3.  A transit advice note was not lodged here. TC20 is transmitted to the previous intended customs office of transit. 

D  M  Y 

Place and date: 

Signature: 

Stamp: 

VIII. TO BE COMPLETED BY THE PREVIOUS INTENDED CUSTOMS OFFICE OF TRANSIT 

 1.  A transit advice note was lodged here on  

|__|__|__| 
D  M  Y 

 2.  A transit advice note was sent to me by the actual customs office of transit .....................................(name) 

where it was lodged on 

|__|__|__| 

D  M  Y 

 3.  A transit advice note was not lodged here. TC20 is transmitted to the previous intended customs office of transit. 

Place and date: 

Signature: 

Stamp: 

Information and replies shall be given by placing a cross in the box provided 

TC20 – Enquiry notice – Explanatory notes 
1. 
for this purpose. 
2. 
The enquiry notice is used for any transit procedure, whether simplified or not, 
under which proof that the procedure has ended has to be furnished to the competent 
authority of the country of departure. 
3. 
In Box I item A, the competent authority making the request shall indicate the 
reference  of  the  transit  declaration  (SAD,  TAD  or  transport  document  used  as  a 
declaration)  for  which  it  has  no  proof  that  the  procedure  has  ended.  A  copy  of  the 
declaration is to be attached. 
4. 
In Box I item E the means of transport used shall be identified, if this data was 
required on the declaration or, if not, whether it is known by the competent authority 
(notably through the holder of the procedure). 
5. 
In Box I item F, the competent authority making the request shall indicate the 
consignee(s), whether authorised or not, as declared where such data was required on 
the declaration or, in other cases, the supposed consignee(s) who could have received 
the goods on the basis of the information the authority has at hand. 
6. 
procedure, must be stated. 
7. 
In  Box  II  item  3,  the  addressed  competent  authority  shall  ask  for  the 
transmission of transport documents if they are not the transit declaration (in the latter 
case they should be mentioned under I-A). 
8. 
In  Box  IV,  the  addressed  competent  authority  shall  inform  the  competent 
authority of the country of departure of the result of its enquiries that is not binding on 
this office. 

In  Box  I  item  G-3  the  actual  consignees,  as  identified  by  the  holder  of  the 

476 

 
 
 
 
 
 
 
 
 
 
 
 
 
In  Box  IV  item  1,  the  addressed  competent  authority  shall  tick  Box  (a)  if  it 
9. 
returns an endorsed and stamped copy of copy 1 of the SAD or of the first copy of the 
TAD,  as  received  from  the  competent  authority  making  the  request.  In  other  cases 
(copy of copy 4 of the SAD, of the second copy of the TAD or of any other document 
–  monthly  list  paper-based  air/sea  transit,  for  instance  –  proving  the  end  of  the 
procedure), it shall d tick Box (b). 
If the  addressed authority  will transmit  TC20 it shall tick the appropriate  box under 
item 7 and enter the details, if necessary. It shall inform the competent authority of the 
country of departure by providing them with a copy of the enquiry notice. 
Each  customs  office  of  transit  shall  proceed  in  the  same  way  if  it  finds  no  transit 
advice notice. 
10. 

A separate TC20 is to be used for each transit declaration. 

477 

 
 
 
VII.8.4 Specimen of sending information TC20A 

TC20A 
COMMON/UNION TRANSIT 
SENDING OF INFORMATION / DOCUMENTS RELATED TO NCTS OPERATION 

1.  DECLARATION 
MRN: ………………….. 
Enquiry procedure (reference): 
Recovery procedure (reference): 

2.  COMPETENT  AUTHORITY  AT 

3.  COMPETENT  AUTHORITY  AT 

DEPARTURE 
Name and address: 

Contact data 
Name: 

Tel: 
Fax: 
E-mail: 

DESTINATION 

Name and address: 

Contact data 
Name: 

Tel: 
Fax: 
E-mail: 

4. DOCUMENTS ATTACHED 
⁫  1.  
⁫  2.  
⁫  3..: …………… 
...…………………………………………………………………………………………... 

5.  ANNEX(ES): ……………… (total number) 

6.  THE COMPETENT AUTHORITY 
⁫ AT DEPARTURE                               ⁫ AT DESTINATION 
Place and date: 

Signature 

Stamp 

478 

 
 
 
 
 
 
 
  
 
 
 
VII.8.5 Specimen of post-clearance request TC21  

TC21 – REQUEST FOR VERIFICATION 
I.    AUTHORITY MAKING THE REQUEST 

II.  COMPETENT 

AUTHORITY 

ADDRESSED 

(name and full address) 

(name and full address) 

III.  REQUEST FOR VERIFICATION 

   sample check   

   for the reason indicated under C or D 

Please verify 

A. The authenticity of the stamp and the signature  

 

1.  In  the box headed  ‘Control  by  office  of  destination’  (box  I) on  the  return  copy        SAD  or 

TAD. .......attached 

 

 

2. in the box F and/or G on the return copy SAD or TAD . ................attached 

3. in the box headed ‘Office of departure’ (box C) on copy 4 of the SAD ot the second copy 

of the TAD . .....................attached 

 

4. in the box headed ‘Control by office of departure’ (box D) on copy 4 of the SAD or the 

second copy of the TAD ............attached 

 

5. in the box headed ‘Packages and description of goods’ (box 31) on copy 4 of the SAD or 

the second copy of the TAD.........attached 

 

6. in invoice No ...... of .......... / transport document No ...... of ................ (attached) 

  B. The accuracy of endorsement entered  
1.  In box(es)........... (1) 
2.  In the commercial document No........ of ............. (attached) 

   
 

  C.   The authenticity and accuracy of the alternative proof enclosed. 

  D. Verification is requested because 

 1.  the stamp is missing 
 3 
the stamp is illegible 
 5  deletions have been made without being 

overwriting 

the stamp is not recognised 

 7 
 9.  other reasons (to be specified)  

  2. 
  4. 
  6. 

8 

the signature is missing 
the box is incompletely filled in  
the  form  includes  erasures  and/or 
initialled and authenticated 
the date concerning the use or 
destination is missing 

Place....................................., Date......................................... 
Signature................................. 

(Stamp) 

(1) Indicate the number of the boxes corresponding to the requested verification__ 
IV.  RESULT OF VERIFICATION 

  A. The stamp and signature are authentic 

  B. The form was not presented to the competent authorities and 
  1. the stamp appears to have been forged or falsified 
  2. the stamp appears to have been applied irregularly  
  3. the signature is not that of a responsible official of the competent authorities 

  C. The endorsements are accurate 

  D. The endorsements are not accurate: they should read as follows: 

  E. Remarks: 

 1. the stamp has been applied legibly  
 3. the box has been completed 

 2. the signature has been inserted 

 4. the deletions have been initialled and  

authenticated 

 5. the erasures and/or overwriting were due to:   6. the stamp is authentic and can be accepted 
 7. the date has been inserted 

 8. the alternative proof meets requirements 

479 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 9. other reasons (to be specified) 

and can be accepted 

Place................................................, Date............................................. 

Signature......................................   ..........................................(Stamp)__ 
Notes: 

1.  A separate request should be made out for each form to be verified 
2.  Information and reply are given by placing a cross in the boxes provided for that purpose 
3.  The competent authority addressed should ensure that it is given priority treatment 

480 

 
 
 
 
 
VII.8.6 Specimen of post-clearance request TC21A  

TC21 (A) – REQUEST FOR VERIFICATION 

1.  Authority making the request 

2.  Competent authority addressed 

(Name and full address) 

(Name and full address) 

3.  STATUS  VERIFICATION  REQUESTED  FOR  THE  FOLLOWING  CONSIGNMENTS  FOR  WHICH 
EXTRACTS FROM THE AIRCRAFT'S/VESSEL'S ELECTRONIC TRANSPORT DOCUMENT * ARE 
SET OUT BELOW / ATTACHED*: 

Approval holder's Name and Address 

Aircraft/Vessel* and date of departure 

Airport/Port* of Departure: 

Cargo 
Description 

Number  of 
Packages 

Mass  (KGs) 
or Volume 

Declared 
Status  (T1, 
T2, 
TF, 
TD,C, F, X) 

Container 
Nos 
marks 
Nos) 

(or 
& 

Air/Sea 
electronic 
transport 
document  as  a 
transit 
declaration 
Number 

Item 

(1) 

(2) 

(3) 

(4) 

(5) 

4.  RESULT OF VERIFICATION 
  Verification of all consignments satisfactory except for the following items: 

(Supporting documents attached) 

481 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5. AUTHORITY COMPLETING THE VERIFICATION: 

Name: .........................................................  Signature: .................................. 

Date:...........................................................  Stamp: ....................................... 

* delete as appropriate 

This request should be used for only one company, one aircraft or vessel. 
On completion return request to office shown at 1. 

482 

 
 
 
 
 
VII.8.7 Examples of situations in the enquiry procedure 

If  at  the  end  of  the  enquiry  procedure  a  transit  operation  is  still  not  discharged,  the 
competent  authority  of  the  country  of  departure  may  find  the  following  example  
situations useful for determining the authority competent to recover the debt:  

a) Transit operation involving no customs office of transit (purely internal operation 
involving a contracting party to the Convention). 

Such a situation may only involve the Union transit operation within the EU or a 
transit  operation  limited  to  the  territory  of  one  of  the  other  Contracting  Parties 
(operation not involving common transit).  

Example: 

[Denmark - Germany - France - Spain] 

The competent authority of the country of destination (i.e. authority of the same 
Contracting  Party  or  country)  cannot  provide  any  proof  of  presentation  at  the 
destination.  

The consignment has ‘disappeared’ somewhere in the Contracting Party/country 
in question.  

b) Transit operation involving customs offices of transit on exit from, then on entry to, 
a  same  Contracting  Party  (use  of  one  or  more  third  countries,  other  than  common 
transit countries). 

In practice, only the EU could be involved in such a situation.  

Example: 

(Poland – Ukraine - Romania)] 

The competent authority of the country of destination cannot provide any proof 
of presentation at the destination, and 

The IE118 message was sent from the customs office on entry (reintroduction) 

I. 
to the Contracting Party in question (Romania):  

the  consignment  has  been  reintroduced  into  the  Contracting  Party  in  question, 
and has then ‘disappeared’. 

II. 
The  IE118  message  was  sent  from  the  customs  office  upon  exit  from  the 
Contracting  Party  in  question  (Poland)  and  not  sent  from  the  customs  office  upon 
entry (reintroduction) into this same Contracting Party (Romania):  

483 

 
the consignment has ‘disappeared’ between the two customs offices of transit, in the 
third country (Ukraine) 

No IE118 messages were sent, either upon exit from the Contracting Party in 
III. 
question  (Poland)  or  upon  entry  (reintroduction)  into  this  same  Contracting  Party 
(Romania):  

the  consignment  has  not  left  the  Contracting  Party  in  question  and  has 
‘disappeared’  between  the  customs  office  of  departure  and  the  first  customs 
office of transit upon exit.  

c) Transit operation involving only customs offices of transit (upon entry) at borders 
between the Contracting Parties. 

Example:  

[Poland - Czech Republic - Germany - Switzerland - France] 

I. 
The IE118 message was not sent from the last customs office of transit (upon 
entry into France) but was sent from the previous customs office of transit (upon entry 
into Switzerland):  

the  consignment  has  arrived  in  Switzerland  but  has  ‘disappeared’  between  the 
customs office of transit upon  entry into  Switzerland  and  the  customs  office  of 
transit upon entry into France; 

II. 

The IE118 messages were not sent at all.  

the  consignment  has  not  left  the  Contracting  Party  of  departure  and  has 
‘disappeared’. 

d)  Transit  operation  involving  customs  offices  of  transit  at  borders  between  the 
Contracting Parties and with third countries  

Example:  

[Greece, Bulgaria, Romania –Ukraine – Slovakia – Poland]  

This  is  a  situation  as  specified  in  case  (b).  The  situation  and  solution  are 
therefore similar, with the necessary modifications (mutatis mutandis).  

484 

 
PART VIII – DEBT AND RECOVERY 

VIII.1 Scope of the provisions 

Title IV Appendix I 
to the Convention 

This  chapter  deals  with  the  scope  of  the  provisions  on  debt  and 
recovery in the common and Union transit procedure. 

Articles 79, 84 and 
87 UCC 

Articles 77 DA, 
85(1) DA, 165 IA,  
311 IA  

The purpose of Part VIII is to set out a harmonised version of those 
situations  in  which a  debt  arises  during strictly  common or strictly 
Union  transit  operations,  identify  the  debtors  and  unequivocally 
identify  which  countries  are  responsible  for  recovering  the  debt 
from  debtors  and  guarantors.  But  that  is  as  far  as  these  provisions 
go.  They  leave  it  to  each  Contracting  Party  to  the  Convention  to 
take responsibility for actual recovery in accordance with the Party's 
own  regulations in these matters  except  for  time  limits  for starting 
recovery.  For  EU  purposes,  the  harmonised  rules  on  customs  debt 
are set out in the UCC. 

VIII.1.1 Definitions 

Debt 

Article 3(1) 
Appendix I to the 
Convention 

Customs debt 

Article 5(18) UCC 

For the purposes of the Common Transit Convention, ‘debt’ means 
the  obligation  on  a  person  to  pay  the  amount  of  import  or  export 
duties  and  other  charges  due  for  goods  placed  under  the  common 
transit procedure. 

For EU purposes, ‘customs debt’ is defined as ‘the obligation on a 
person  to  pay  the  amount  of  the  import  or  export  duty’  the  duties 
being  set  out  in  Article  56  of  the  UCC.  As  the Union  transit  rules 
also have the effect of suspending ‘other duties’ (other charges) the 
UCC extends the scope of certain UCC provisions to include ‘other 
charges’ for the purposes of guarantees, customs debt and recovery 
(e.g. Article 89(2) UCC). 

For the purposes of this document the word ‘debt’ is used to cover 
both definitions above. 

Recovery 

The  generic  term  ‘recovery’,  which  is  used  here  in  the  context  of 
common  and  Union  transit,  should  be  taken  to  mean  all  steps 
involved in collecting whatever sums are due.  

VIII.1.2 Distinction between financial and penal provisions 

Article 112 
Appendix I to the 

In  connection  with  a  transit  operation,  the  suspended  ‘debt’  while 
the goods were under the procedure has to be recovered if the transit 

485 

 
Convention 

Article 79 UCC 

the 
procedure  has  not  been  discharged  as 
establishment  that  a  ‘debt’  has  been  incurred  by  unlawful  removal 
or  non-compliance  with  a  condition  governing  the  placing  of  the 
goods under the procedure or the use of the procedure.  

required  after 

Those  situations  giving  rise  to  a  debt  often  resemble  ‘offences’  or 
‘irregularities’,  which  do  not  result  in  the  collection  of  an  amount 
objectively  due  but  in  the  imposition  of  an  administrative  and/or 
penal  sanction.  Part  VIII  of  the  Transit  Manual  covers  only  those 
situations where an objective debt is incurred; it does not cover the 
penal  aspect,  which  remains  the  responsibility  of  each  individual 
Member State or common transit country. 

VIII.2  Incurrence/non-incurrence  of  a  debt,  failures,  and  identification  of  the 

debtors and guarantors 

This chapter deals with: 

incurrence and the non-incurrence of a debt; 
failures of the procedure;  

• 
• 
•  other failures to comply with the procedure; and 
• 
the identification of the debtors and guarantors. 

VIII.2.1 Incurrence/non-incurrence of the debt 

VIII.2.1.1 When is a debt incurred 

VIII.2.1.1.1 Unlawful removal of the goods from the procedure 

Article 112(1)(a) 
Appendix I to the 
Convention 

Article 79(1)(a) 
and (2)(a) UCC 

The debt must be incurred through the non-respect of the ‘removal 
from  customs supervision’ obligation or within the meaning  of  the 
Convention ‘from the common transit procedure’. Where goods are 
removed  without  respecting  the  obligations,  a  debt  is  incurred  as 
soon as the goods are removed from the procedure. 

Articles 112(3)(a) 
and 114 Appendix I 
to the Convention  

Article 79 UCC 

Except  where  the  goods  are  flagrantly  stolen  off  their  means  of 
transport,  the  precise  moment  of  removal  is  often  as  difficult  to 
identify  as  the  place  where  it  occurred,  as  the  two  are  of  course 
linked.  Nevertheless,  the  importance  of  the  moment  of  removal  is 
relative, since the goods normally remain under the procedure for a 
relatively  brief  period  and  the  factors  that  have  a  bearing  on  the 
calculation  of  the  amount  of  the  debt  should  therefore  not  change 
radically  during  that  period.  Where  it  is  impossible  to  identify  the 
precise place and date, the place should be the country responsible 
for the last customs office of transit notifying the border passage to 

486 

 
 
 
the  customs  office  of  departure  or,  failing  this,  the  country 
responsible  for  the  customs  office  of  departure.  The  date  must  be 
the first working day after the expiry of the time limit for presenting 
the goods at the office of destination.  

The lodging of the ‘Notification Crossing Frontier’ (IE118) message 
at the last office of transit facilitates the task of determining at least 
the country where the unlawful removal has taken place.  

VIII.2.1.1.2 Non-compliance with the conditions  

Article 122(1), 
Appendix I to the 
Convention 
Article 79(1) UCC 

A  debt  is  incurred  through  failure  to  comply  with  a  condition 
governing  the  placing  of  the  goods  under  the  transit  procedure  or 
the use of that procedure. 

VIII.2.2 Failures of the procedure 

VIII.2.2.1 Situations of unlawful removal 

In principle, all situations where customs are no longer in a position 
to  ensure  that  customs  rules  and,  where  appropriate,  other 
provisions applicable to the goods are observed could be covered by 
the notion ‘unlawful removal’ (see Section VIII.2.1.1.1). 

Situations generating an unlawful removal of goods from the transit 
procedure/ customs supervision are in particular: 

1. Failure to present goods at the customs office of destination or to 
an authorised consignee, including situations where: 

• 

• 

• 

• 

all  or  part  of  the  goods  have  been  stolen  or  have  disappeared 
during carriage (‘missing goods79’);  
proof  of  having  presented  the  goods  at  the  customs  office  of 
destination has been falsified; 
the carrier presents the goods directly to a consignee who is not 
an authorised consignee; 
other  goods  have  been  substituted  for  all  or  part  of  the  goods 
declared. 

79 

In the Union Article 124 UCC and 103 DA considers the debt to be extinguished when non-Union goods placed under the 
transit  procedure  are  stolen,  provided  that  the  goods  are  recovered  promptly  and  placed  again  in  their  original  customs 

situation in the state they were in when they were stolen. 

487 

 
 
  
 
                                                 
2.  Substitution  of  a  transit  operation/customs  status  of  the  goods 
(e.g.  by  replacing  the  common/Union  transit  declaration  ‘T1’  by  a 
common/Union transit declaration ‘T2’ or by a proof of the customs 
status of Union goods document ‘T2L’ or ‘T2LF’ - or an equivalent 
such as the letter ‘C’ or ‘T2F’ on an air or sea documents ). 

VIII.2.2.2 Situations which do not represent unlawful removals 

Certain situations do not represent unlawful removals. For example, 
when a seal is broken while the consignment is properly presented 
at the customs office of destination. Another example, this time for 
the Union transit procedure, is that an error on the customs status of 
non-Union  goods  listed  in  an  electronic  transport  document  as  a 
transit  declaration  for  the  use  of  the  Union  transit  procedure  for 
goods carried by air (when the code ‘C’ is used instead of ‘T1’), is 
deemed  not  to  constitute  unlawful  removal  provided  the  airline 
regularises the customs status of the goods by clearing them through 
customs upon arrival at their destination. 

However, the fact that the goods have not been unlawfully removed 
does  not  necessarily  mean  that  there  has  not  been  a  failure  to 
comply with other transit procedure obligations or that no debt has 
been incurred (see Section VIII.2.3). 

VIII.2.2.3  Situation  where  one  or  more  conditions  governing  the  placing  of  the 

goods under the procedure are not fulfilled 

Article 
122(1), 
Appendix  I  to 
the 
Convention 

Article  79(1) 
UCC 

This  situation  can  occur  during  or  prior  to  the  placement  of  the  goods 
under  the  transit  procedure,  where  the  facts  that  would  have  prevented 
the  permission  from  being  granted  do  not  emerge  until  after  the  goods 
have been released for transit. Possible examples of this failure are goods 
entered for the procedure: 
• 

without a valid guarantee for the transit procedure (because it has 
been revoked or  cancelled  or its period  of validity  has expired), 
or  it  is  not  valid  for  the  territory  concerned  (because  the 
operation 
transited  a  Member  State/Contracting  Party  not 
covered  by  the  guarantee)  or  because  the  reference  amount  for 
the  comprehensive  guarantee  or  the  guarantee  waiver  has  been 
exceeded; 
by an authorised consignor but where, contrary to the rules or the 
requirements of the authorisation: 
 

the load was not sealed;  

• 

488 

 
 
 
 
 
• 

• 

• 

no  time  limit  was  set  for  presenting  the  consignment  at 

 
destination; 
by  the  holder  of  an  authorisation  to  use  a  simplification  which 
was issued on the basis of incorrect or incomplete information;  
after annulment, revocation or suspension of the authorisation to 
use a simplification; 
one  of  the  conditions  set  out  for  using  a  simplification  is  later 
found  not  to  be  fulfilled  (example:  change  of  ownership  during 
the authorisation process not communicated). 

VIII.2.2.4 Debt incurred in connection with the transit procedure 

• 

The  provisions  applicable  to  the  common  or  Union  transit  procedure  do 
not cover events giving rise to debt and recovery that do not form part of 
the transit procedure, even where they appear to ‘have a connection with’ 
a transit operation. This kind of debt is incurred for instance: 
• 

following  a  customs  declaration  by  virtue  of  which  a  debt  is 
payable when goods are imported or after a transit procedure has 
ended (e.g. release for free circulation); or 
as a consequence of the unlawful introduction (e.g. smuggling) of 
goods subject to import duties into the country  
without a transit declaration (‘failure to declare’); or 
under cover of a transit declaration covering more goods than the 
quantity declared and not entered for the transit procedure. 
The  situation  described  in  b)  normally  has  no  effect  on  discharging  the 
transit procedure in question. 
However, where one of these ‘transit-related’ situations arises and where 
this  has  given  rise  to  a  debt,  the  authority  that  discovered  the  situation 
should notify the competent authority of the country of departure of any 
action it takes. This is to allow the competent authority of the country of 
departure to identify possible irregularities in respect of the goods which 
were to be placed under the transit procedure. 

(a) 
(b) 

VIII.2.3 Extinguishment of a debt  

Article 112(2), 
Appendix I to the 
Convention 

Article 124(1)(g) and 
(h) UCC 

Article 103(c) DA 

Extinguishment of a debt takes place where: 
• 

The removal of the goods from the transit procedure or non-
compliance with the conditions governing the placing of the 
goods  under  the  transit  procedure  or  the  use  of  the  transit 
procedure  results  from  the  total  destruction  or  irretrievable 
loss  of  those  goods  (i.e.  they  have  become  unusable),  as  a 

489 

 
 
 
 
 
 
 
result  of  their  actual  nature  (i.e.  normal  evaporation),  
unforeseeable  circumstances, 
force  majeure  or  as  a 
consequence of instruction by the customs authority. 
The  failure  which  led  to  the  incurrence  of  that  debt  has  no 
significant  effect  on  the  correct  operation  of  the  transit 
procedure  and  did  not  constitute  an  attempt  at  deception. 
That provision leaves it to each Contracting Party to identify 
situations  where  this  might  apply  and,  therefore,  to  limit 
their scope. 
Deception refers to the commission of an act which is liable 
to give rise to criminal court proceedings, or the  attempt to 
commit such an act.  
All  formalities  necessary  to  regularise  the  situation  of  the 
goods are subsequently carried out. 

• 

• 

How this ‘regularisation’ is carried out depends on the obligation or 
the  condition  in  question.  Article  103(c)  DA  specifies  that  one 
of  the  cases  where  that  failure  occurs  is  when  the  customs 
supervision has been subsequently restored for goods which are 
not covered by a transit declaration, but which previously were 
in  temporary  storage  or  were  placed  under  a  special  procedure 
together  with  goods  formally  placed  under 
transit 
procedure80. 

that 

VIII.2.4 Identification of the debtors and guarantors 

VIII.2.4.1 Who are the debtors 

Article 113, Appendix 
I to the Convention 

Article 79(3) and (4) 
UCC 

Under  Article  113(2)  Appendix  I  to  the  Convention  (Article  79(3) 
and (4) of the UCC): 
• 

the 

the  goods 

removal  of 

In  the  event  of  failure  to  fulfil  one  of  the  obligations 
regarding 
from  customs 
supervision, the debtor is the person who is required to fulfil 
the obligations. 
This  must  be  the  holder  of  the  procedure  according  to 
Article  8(1)  of  Appendix  I  to  the  Convention  (Article  233 
UCC). That individual is unconditionally and entirely liable 
for the debt.  No element of deliberate action enters into the 
identification  of  the  holder  of  the  procedure  as  debtor. 
However,  jointly,  the  debtor  may  also  be  the  carrier  or  the 
recipient  of  the  goods  (Article  8(2)  of  Appendix  I  to  the 
Convention  (Article  233(3)  UCC).  In  any  case,  identifying 

80 Union transit procedurę only. 

490 

 
 
 
                                                 
the debtor will depend on which specific obligation was not 
fulfilled and the wording of the provision which created the 
obligation. 
Furthermore, any individuals that participated in the removal 
(accomplices)  or  acquired  or  held  the  goods  in  question 
(receivers  or  holders)  become  debtors  only  if  they  were 
aware or should reasonably have been aware that the goods 
had  been  removed  from  customs  supervision.  Here,  the 
element  of  deliberate  action  determines  whether 
the 
individuals concerned can be deemed to be the debtors. 
In  the  event  of  failure  to  comply  with  the  conditions 
governing  the  placing  of  goods  under  the  procedure,  the 
debtor  is  the  person  who  is  required  to  comply  with  the 
conditions governing the placing.  

• 

In  these  instances  the  debtor  will  be  the  holder  of  the  procedure, 
who  is  the  person  required  to  comply  with  the  conditions  for 
placing  goods  under  a  transit  procedure,  including  a  simplified 
procedure.  However,  if  the  act  of  placing  the  goods  under  the 
procedure  implied  that  a  third  party  was  required  to  comply  with 
the conditions, that party would equally be deemed to be the debtor, 
together with the holder of the procedure. 

VIII.2.4.2 Claims against debtors 

Article 116(1) 
Appendix I to the 
Convention 

Article 101 UCC  

The competent authorities must initiate the recovery proceedings as 
soon as they are in a position to calculate the amount of the debt and 
to identify the debtor (or debtors). 

VIII.2.4.3 Different debtors and their joint and several liability 

Article 113(4) 
Appendix I to the 
Convention 

Article 84 UCC 

Where  more  than  one  debtor  has  been  identified  as  liable  for  the 
same  debt  they  are  deemed  to  be  jointly  and  severally  liable  for 
paying  the  amount  of  the  debt.  This  means  that  the  authority 
responsible for recovery may call on  any of the  debtors  to  pay  the 
amount  and  that  payment  of  all  or  part  of  the  debt  by  one  of  the 
debtors  extinguishes  the  debt,  or  the  part  paid,  for  all  the  debtors. 
For  the  details,  the  rules  of  the  Contracting  Party  concerned  are 

491 

 
 
Article 108 (3) 
UCC 

Article 91 DA 

applicable81. 

Member States: 

The customs authorities will suspend the obligation to pay the duties 
in cases where at least one other debtor has been identified and has 
been informed of the amount of the debt. This suspension is limited 
to  1  year  and  is  conditional  on  the  lodging  of  a  valid  guarantee 
covering  the  whole  amount  of  duties  at  stake  by  a  guarantor 
(blocking  the  reference  amount  for  the  transit  operation  concerned 
is not considered as such a guarantee). When the person has become 
a debtor on the basis of Article 79(3)(a) of the UCC, this suspension 
is  not  applied  if  this  person  is  considered  a  debtor  in  accordance 
with Article 79(3)(b) or  (c)  of the UCC  or if  deception  or obvious 
negligence may be attributed to this person.  

VIII.2.4.4 Notifying the debtor 

Article 116(2) and 
(3) Appendix I to 
the Convention 

The  amount of the  debt  is communicated to the debtor  who has  to 
pay it using the methods of the Contracting Party concerned, within 
the mandatory time limit. 

Articles 102 and 
108 to 112 UCC 

Generally  this  notification  is  sent  when  all  is  ready  for  recovery 
proceedings to begin82. 

VIII.2.4.5 Claims against the guarantor 

VIII.2.4.5.1 Guarantor’s liability and release 

Article 117(1) 
Appendix I to the 
Convention 

Article 98(1) UCC 

The joint and several liability of a guarantor for any debts incurred 
by their client, the holder of the procedure, continues for as long as 
there remains a possibility of such debts still becoming due, to the 
extent that: 

• 

the  holder of the procedure is  in fact the  debtor  in respect of  a 
debt  incurred  in  the  course  of  a  transit  operation  covered  by  a 

81  For the EU, Article 108(3)(c) UCC and Article 91 DA define the cases and conditions in which the debtor's obligation to 
pay duty should be suspended because the customs debt was incurred under Article 79 UCC and there is more than one debtor. 

82 

It is for the other Contracting Parties to decide whether to adopt similar provisions on debt arising in their own territory. 
, this is ‘as soon as the customs authorities are in a position to determine the amount of import or export duty payable and 
take a decision thereon’ (Article 102(3) Code). 

492 

 
 
 
                                                 
• 

• 

• 

guarantee provided by the guarantor; 
the debt has not yet been extinguished, e.g. by being paid, or it 
can still arise; 
the  amount  of  the  debt  due  does  not  exceed  the  maximum 
amount guaranteed by the guarantor83; 
the  guarantor  has  not  been  released  from  their  obligations 
because  the  competent  authority  failed  to  send  the  notification 
within the prescribed period. 

The guarantor may therefore not be released from their obligations 
while their undertaking may still be called in as described above. 

Article 117(3) 
Appendix I to the 
Convention 

Article 98 UCC 

Article 85(3) DA. 

VIII.2.4.5.2 Limitation of liability by the guarantor 

Point 2  guarantee 
document 
Annex C4  
Appendix II to the 
Convention  

Annex 32-03 DA 

In the  case  of  a  comprehensive  guarantee, the  guarantor  may limit 
their liability, in the event of successive claims for payment, to the 
maximum amount that they have specified. However, this limit only 
applies to transit operations that commenced before the thirtieth day 
after an earlier claim for payment. This is to keep the financial risks 
of  the  guarantor  within  acceptable  limits.  The  consequence  is, 
however, that for operations starting within the month following the 
claim, guarantee coverage may be insufficient. 

Example: 

The  guarantee  document  sets  a  maximum  amount  of 
EUR 50 000.  The  guarantor  receives  a  first  claim  for  payment 
for  an  amount  of  EUR 40 000  on  15 January  and  pays  that 
amount. 

The  guarantor  may  limit  their  liability  to  the  balance  of 
EUR 10 000  for  any  transit  operation  that  commenced  before 
14 February.  It  is  of  no  consequence  whether  this  operation 
commenced before or after 15 January or when they receive the 
claim for payment. 

Article 2, Appendix 

However, the guarantor is again liable to pay the amount claimed, 
up to a maximum of EUR 50 000, if a second claim for payment 

83  The guarantor is jointly and severally responsible to pay the sums up to the limit of the maximum amount which may be 

100% / 50% / 30% of the reference amount. For further information see Part III – Guarantees.  

493 

 
 
 
                                                 
I to the Convention 

Article 151 IA  

Article 82 DA  

relates  to  a  transit  operation  that  commenced  on  or  after 
14 February.  However,  the  guarantor  may  cancel  his  guarantee 
undertaking at any time and the cancellation will take effect on the 
16th  day  following  the  date  on  which  the  office  of  guarantee  is 
notified. 

VIII.2.4.5.3 Notifying the guarantor 

Article 117(2) 
Appendix I to the 
Convention 

Article 85(1)DA 

Article 117(3) 
Appendix I to the 
Convention 

Article 85(2)DA 

Article 10(1) 
Appendix I to the 
Convention 

Article 82(1)DA 

If  the  operation  has  not  been  discharged,  the  guarantor  must  be 
notified of the non-discharge as follows: 

•  by the competent authorities of the country of departure by using 
the  ‘Guarantor  Notification’ (IE023)  message or  an equivalent  letter 
within 9 months from the date on which the goods should have been 
presented at the office of destination;and then 
•  by  the  competent  authorities  responsible  for  recovery  within  3 
years of the date of acceptance of the transit declaration, that s/he 
is  or  may  still  become  liable  for  any  amounts  guaranteed  under 
the common / Union transit operation in question. 

The first notification84 must state the number and acceptance date of 
the  transit  declaration,  the  name  of  the  customs  office  of  departure, 
the holder of the procedure and the notification text. If an equivalent 
is 
is  used 
letter 
recommended. 

the  same  structure 

the  IE023, 

instead  of 

The second notification must state the number and acceptance date of 
the  transit  declaration,  the  name  of  the  customs  office  of  departure, 
the name of the holder of the procedure and the amount involved. 

To  facilitate  claims  against  the  guarantor,  s/he  is  required  to  be 
established in the Contracting Party where the guarantee for a  given 
common  transit  operation  is  provided,  and  to  give  an  address  for 
service  or  appoint  an  agent  in  each  of  the  Contracting  Parties 
involved in that operation.  

If  the  Union  is  one  of  the  Contracting  Parties,  the  guarantor  must 
indicate a service address or appoint an agent in each Member State. 
Since the competent authority responsible for recovery is not always 
that of the country where the guarantee was provided, the information 
(name and address) on the guarantor or their agent in that country is 
not necessarily available to the authority responsible for recovery.  

84  This information is included in the ‘Guarantor Notification’ (IE023) message. 

494 

 
 
 
                                                 
The  ‘Query  on  Guarantees’  (IE034)  message  must  be  used  in  such 
cases  and the  reply  given with the ‘Response Query on Guarantees’ 
(IE037) message85.  

If  the  ‘Recovery  Request’  (IE150)  message  has  been  sent  by  the 
office of departure it can include the information on the guarantor and 
its  service  address  in  the  country  of  the  authority  responsible  for 
recovery.  

Note: 

The  guarantor  will  be  released  from  its  obligations  if  either  of  the 
notifications have not been issued to it before the expiry of the time 
limit. 

Article 117(4) 
Appendix I to the 
Convention 

Article 85(3)DA 

CUSTOMS 

If the guarantor is not responding through its ‘service address’, the competent authority 
responsible for recovery should contact the customs office of guarantee directly. 

VIII.2.4.6 Calculation of the amount of the debt 

This depends on: 

• 

• 

the duties and other charges that make up the debt – which in turn 
depends on the transit procedure involved; and 
the  other  chargeable  events 
consideration. 

that  have 

to  be 

taken 

into 

The  duties  and/or  other  charges  will  differ  depending  on  the  transit 
arrangement used and the conditions giving rise to the debt (the place 
where  the  debt  is  incurred).  The  following  (excluding  preferential 
import arrangements) are typical situations: 

Common transit 

Situation 1: 

Common transit operation involving goods in free circulation in a 
Contracting Party86 

85  Or,  in the business  continuity procedure  the  TC30  letter  requesting  addresses  (see  model  in  Annex  8.3)  should be  used  in 

such cases. 

495 

 
 
 
 
 
                                                 
Example 1A: 

T2  procedure  combined  with  intra-Union  delivery  [Union  - 
Switzerland - Union]87 (Article 2(3) of the Convention) 

• 

• 

if the events which generate a debt incurred in the Union: no 
duties are due (because these are Union goods), other charges 
might  be  due  depending  on  the  rules  on  national  taxes 
applicable to the goods; 
if a debt is incurred in Switzerland: the debt is recoverable in 
Switzerland (duties and other charges). 

Example 1B:  

T2 procedure combined with export [Union - Norway] 

• 

• 

if the events which  generate a debt incurred in the Union: no 
duties are due (because these are Union goods – no change of 
the status of the goods), other charges might be due depending 
on the rules on national taxes applicable to the goods. And the 
preceding  export  procedure  and  related  measures  must  be 
invalidated; 
if  a  debt  is  incurred  in  Norway:  the  debt  is  recoverable  in 
Norway (duties and other charges). 

Articles 148(5) DA  

Example 1C:  

Article 340 IA  

T1  procedure  combined  with  export  of  goods  subject  to  certain 
export  measures88  [Union  -  Switzerland]  (Article  2(2)  of  the 
Convention) 

• 

• 

if the events which generate a debt occurred in the Union: no 
duties are due (because these are Union goods), other charges 
might  be  due  depending  on  the  rules  on  national  taxes 
applicable  to  the  goods.  And  the  preceding  export  procedure 
and related measures must be invalidated; 
if a debt is incurred in Switzerland: the debt is recoverable in 
Switzerland (duties and other charges). 

Situation 2: 

86  Goods  are  considered  to be  in  free  circulation in a Contracting  Party  starting  a  common transit  operation and when  they 
arrive  in  another  Contracting  Party  they  are  treated  as  T2  goods  (i.e.  Union  goods  moved  under  a  T2  common  transit 

procedure).  

87  This is also a T2 internal Union transit procedure of the type referred to in Article 227 (2)(a) UCC and Article  293 IA. 
88  This situation refers to Article 226 (2) UCC and Article  189 DA covering goods subject to certain export measures. 

496 

 
 
 
 
                                                                                                                                            
Common transit operation involving goods from third countries or 
other Contracting Parties89 

•  duties  and  other  charges  are  due  in  the  country  where  a  debt 

was incurred. 
Union and/or common transit 

Articles 226(1), 
UCC 

Situation 1: 

Article 227 UCC 

T1 external Union transit operation involving non-Union goods 

•  duties  (customs  debt)  and  other  charges  are  payable  in  the 
Member  State  where  the  debt  is  incurred  or  deemed  to  be 
incurred. 
Situation 2:  

T2 internal Union transit operation 

This is a T2 internal Union transit operation between two points 
within the Union, via a third country other than a common transit 
country.  This  type  of  operation  maintains  the  Union  status  of 
goods  without  suspending  any  duties  or  other  charges  for  the 
Union or its Member States. 

•  no duties are due in the Union, however other charges might 
be due depending on the rules on national taxes applicable to 
the goods. 

Article 227 UCC 

Situation 3: 

Article 1(35)DA  

T2F internal Union transit operation  

•  no duties (customs debt) are payable but other charges are due 

in the Member State where the debt was incurred. 

The  taxation  elements  to  be  taken  into  consideration  are  those 
relating  to  the  goods  listed  in  the  transit  declaration.  They  must  be 
charged  at  the  rates  in  force  at  the  time  the  debt  is  incurred  in  the 
country in which it is incurred. They are calculated using the details 
given  in  the  declaration  and  any  other  information  provided,  for 
instance  by  the  authorities  involved,  the  holder  of  the  procedure  or 
any documents subsequently obtained. 

89  For the Union: "non-Union goods" moved under the T1 common transit procedure (Articles 226(1) UCC). 

497 

 
 
 
 
                                                 
VIII.3 Recovery of the debt 

This chapter deals with: 

• 
• 
• 

identifying the authority responsible for recovery; 
the recovery procedure; and 
the subsequent identification of the place where a debt arose. 

VIII.3.1 General analysis 

The  legal  basis  governing  the  competency  for  the  recovery 
procedure  is  based  on  the  principle  that  the  competent 
authority  of  the  country  of  departure  is  responsible  and  plays 
the key role in initiating the recovery procedure, in finding the 
competent  country  for  these  tasks,  or,  if  applicable,  in 
accepting a request for handing over competency. 

VIII.3.2 Identifying the authority responsible for recovery 

VIII.3.2.1 Authority responsible for recovery 

Article 114(3) 
Appendix I to the 
Convention 

Article101(1) UCC 

It  is  essential  for  the  good  management  of  the  procedure  and  the 
financial  consequences  of  such  management  to  identify  the  authority 
responsible  for  recovery.  The  authority  responsible  is  that  of  the 
country  where  the  debt  was  incurred  or  is  deemed  to  have  been 
incurred. 

This  authority  is  responsible  for  recovering  both  the  debt  and  other 
charges. However, if the place where the debt was incurred has been 
assumed  (the  competent  authority  of  the  country  of  departure  is 
responsible  by  default),  this  authority  is  simply  the  first  in  line  and 
responsibility may shift to another authority if the actual place of the 
debt is later correctly identified. If this happens, the next steps depend 
on  whether  more  than  one  Contracting  Party  or  only  EU  Member 
States are involved (see SectionVIII.3.3). 

VIII.3.2.2 Place where the debt arises 

There is no specific rule on how to determine the place where the debt 
arises.  Any  method  (customs  records,  documents  presented  by  the 
holder  of  the  procedure,  etc.)  may  therefore  be  used  provided  it  is 
satisfactory to the authority of the country in question. 

498 

 
 
 
 
 
 
VIII.3.2.2.1 Place where the events giving rise to the debt occur 

Article 114(1)(a) 
Appendix I to the 
Convention 

Article 87(1) 2nd 
paragraph UCC 

Article 114(1) (b) 
Appendix I to the 
Convention 

Article 87(1) 3rd 
paragraph  

Article 114(2) 
Appendix I to the 
Convention 

Article 87(1) 3rd 
paragraph UCC 

In  principle  this  depends  on  determining  the  place  where  the  events 
giving rise to a debt actually occurred.  

Depending on the event that gave rise to the debt, the place where the 
debt was incurred will therefore be where the goods were unlawfully 
removed  from  the  procedure,  where  an  obligation  was  not  met  or 
where one of the conditions for placing the goods under the procedure 
was not fulfilled.  

However,  identification  is  not  always  possible.  The  law  therefore 
allows the place where the debt was incurred to be assumed when the 
actual place cannot be determined. It may be assumed to be: 

• 

• 

the  place  where  the  competent  authorities  conclude  that  the 
goods were in a situation which gave rise to the debt; or 
as  a  last  resort,  either  in  the  country  responsible  for  the  last 
office  of  entry  at  which  a  ‘Notification  Crossing  Frontier’ 
(IE118)  message  is  found  to  have  been  lodged  at  a  customs 
office of transit or, failing this, in the country responsible for the 
customs office of departure. 

VIII.3.2.2.2 Place where the competent authorities conclude that the goods were 

in a situation giving rise to the debt 

Article 114(1) (b) 
Appendix I to the 
Convention 

Article 87(1) 3rd 
paragraph UCC 

This  conclusion  implies  that  the  customs  authorities  must  know  the 
whereabouts  of  the  goods.  Simply  concluding  that  a  debt  has  been 
incurred  without  knowing  where  the  goods  are  is  not  enough  to 
allocate  responsibility  for  recovery.  This  avoids  the  possibility  of 
several authorities concluding that a given debt has arisen under their 
jurisdiction. 

VIII.3.2.2.3 Place determined by default 

Article 114(2) 
Appendix I 
Convention 

Article 87(2) UCC 

Article 77 DA 

The  rule  for  the  competent  authority  determining  the  place  where  a 
debt was incurred comes into play: 

•  within the seven months of the time limit for arrival of the goods 

at the office of destination, or, 

•  one  month  from  the  expiry  of  the  28-day  time  limit  given  to  the 
holder of the procedure to provide information (after initiating the 
enquiry  procedure)  where  the  holder  of  the  procedure  has 
provided  insufficient  or  no  information  to  the  request  by  the 

499 

 
competent authority of the country of departure;  

if  it  has  proved  impossible  to  determine  the  place  either  by 
establishing where the events actually took place or by the authorities' 
conclusion that the goods were in a situation giving rise to the debt. 

Application  of  this  rule  depends  directly  on  the  outcome  (or  lack  of 
outcome)  of  the  enquiry  procedure.  However,  as  a  last  resort,  but  in 
view  of  the  comments  above  on  determination  of  the  actual  place  or 
the goods’ situation this method will apply to most. 

If  no other place has been identified at  the  end  of the seven  months, 
the debt is deemed to have arisen as detailed below: 

in common transit: 

• 

either  in  the  country  responsible  for  the  last  customs  office  of 
transit  on  entry  at  which  a  message  'Notification  Crossing 
Frontier'  (IE118)  (or  in  business  continuity  procedure    TC10 
Transit advice note) has been lodged; 

•  or, failing that, in the country responsible for the customs office of 

departure. 

Example: 
−  Common 
involved) 

transit  operation  (a  common 

transit  country 

[Union (Germany) – Switzerland - Union (France)  

Situation I:  

if the last message 'Notification Crossing Frontier' (IE118) (or in 
business continuity procedure the TC10 Transit advice note) was 
lodged  at  a  customs  office  of  transit  on  entry  into  Switzerland, 
Switzerland  becomes  the  place  where  the  debt  is  deemed  to  be 
incurred. 

Situation II: 

if the last message ‘"Notification Crossing Frontier" (IE118) (or in 
business continuity procedure the TC10 Transit advice note) was 
lodged  at  a  customs  office  of  transit  on  entry  into  the  Union  in 
France, France becomes the place where the debt is deemed to be 
incurred.  

Situation III: 

if  no  message  'Notification  Crossing  Frontier'  (IE118)  (or  in 

500 

 
business  continuity  procedure  the  TC10  Transit  advice  note)  is 
found,  Germany  is  deemed  to  be  the  place  where  the  debt  was 
incurred because it is the country of departure. 

in Union transit: 

• 

either at the place where the goods were entered for the procedure 
(Member State of departure); 

•  or  at  the  place  where  the  goods  entered  the  Union  customs 
territory under cover of the procedure which was suspended in the 
territory of the third country. 

Examples: 
−  Union transit operation not passing through a third country or 
a common transit county 
[Denmark – Germany - France - Spain]  

No  transit  office  is  involved.  As  the  country  of  departure, 
Denmark  will  be  deemed  to  be  the  place  where  the  debt  was 
incurred. 

−  Union  transit  operation  passing  through  one  or  more  third 
countries  other  than  common  transit  countries  and  involving 
transit offices on departure from and entry into the Union 
[Union (Romania) – Ukraine – (Union) 90 Poland]  

Situation I: 

If  a  ‘Notification  Crossing  Frontier’  (IE118)  message  (or  in  the 
case  of  a  business  continuity  procedure,  a  TC10  Transit  advice 
note)  was  lodged  at  a  transit  office  where  the  goods  in  question 
entered  Poland  under  the  procedure,  Poland  is  deemed  to  be  the 
place where the debt was incurred. 

Situation II:  

If no  ‘Notification Crossing  Frontier’ (IE118) message (or in  the 
case  of  a  business  continuity  procedure,  no  TC10  Transit  advice 
note) is found, Romania (the country of departure) is deemed to be 
the place where the debt was incurred. 

Article 5 

NB:  If  a  ‘Notification  Crossing  Frontier’  (IE118)  message  (or  in  the 
case of a business continuity procedure, a TC10 Transit advice note) 

90  This is also an external common transit procedure of the type referred to in Article 5 of the Convention. 

501 

 
                                                 
Convention 

was  lodged  at  a  customs  office  of  transit  upon  exit    from  the  Union 
(Greece)  but  none  was  lodged  upon  entry  into  Turkey,  no  debt  is 
deemed  to  have  been incurred as  any unlawful removal of the goods 
did not take place under cover of the Union transit procedure but in a 
third  country 
the  procedure  (and  customs 
supervision by the competent authorities of the countries involved) is 
suspended.  This  situation  may  follow  the  conclusion  of  the  enquiry 
procedure (for further details on enquiry procedure see Part VII). 

in  whose 

territory 

VIII.3.3 Recovery procedure 

Article 114 
Appendix I to the 
Convention 

Article 87 UCC 

Article 77 DA 

Article 105 UCC 

The  competent  authority  of  the  country  of  departure  must  determine 
its  findings  within  the  stipulated  time  limits  (see  Section  VIII. 
3.2.2.3.).  

Member States: 

The  customs  debt  must  be  entered  in  the  accounts  within  14  days  of 
the  expiry  of  the  7-month  time  limit  for  the  goods  to  arrive  at  their 
destination. 

VIII.3.3.1 Information exchange messages 

To  exchange  additional  information  or  to  ask  questions  about  a 
specific  movement,  the  ‘Enquiry  &  Recovery  Information’  (IE144) 
message and the ‘Enquiry & Recovery Information Request’ (IE145) 
message  can  be  sent  at  any  point  during  the  enquiry  and  recovery 
procedure. 

This  information  exchange  can  be  initiated  either  by  the 
customs  office  of  departure  or 
the  customs  office  of 
destination; no reply is needed (not coupled messages) in order 
to continue the procedure.  

Message  IE144  is  used  by  the  customs  office  of  departure; 
message IE145 is used by the customs office of destination. 

If it is necessary to include some additional paper documents, 
they can be sent by other means (fax, email, post, etc.) directly 
to  the  contact  person  indicated  in  the  messages,  with  a  clear 
reference to the MRN of the movement they belong to and, if 
sent via paper means, under cover of TC20A form (a model is 
provided in Annex VII.8.4). 

502 

 
 
 
VIII.3.3.2 Exchange of information and co-operation with a view to recovery 

Article 13a 
Convention,  

Appendix IV to the 
Convention 

Council Directive 
2010/24/EU 

Article 118, first 
paragraph 
Appendix I to the 
Convention 

Article 165(2)IA 

Article 118 2nd 
paragraph 
Appendix I to the 
Convention 

Article 165 IA  

Unless it is possible to determine immediately and unambiguously the 
actual place where the event giving rise to a debt occurred (unlawful 
removal, failure to comply with a condition), the competent authority 
is determined on the basis of assumptions. 

Countries must assist each other, not just at the actual recovery stage 
but  also  before  that,  at  the  stage  of  determining  the  authority 
responsible for recovery. This means effectively applying the rules for 
informing  the  holder  of  the  procedure  that  their  procedure  has  not 
been completed as well as the rules governing the enquiry procedure 
(See Part VII). 

In  addition,  such  mutual  assistance  must  be  maintained  once  the 
authority responsible for recovery has been determined. That authority 
must  keep  the  customs  office  of  departure  and  the  customs  office  of 
guarantee informed of the action taken to recover the debt by using the 
‘Recovery  Dispatch  Notification’  (IE152).  To  comply  with  this 
requirement,  the  authority  must  communicate  any  legally  significant 
steps  it  has  taken  that  have  a  bearing  on  recovery  (prosecution, 
enforcement, payment). 

on 

the 

The  list  of  authorities  responsible  for  recovery  in  each  country  is 
homepage  
shown 
(http://ec.europa.eu/taxation_customs/dds2/col/col_home.jsp?Lang=e
n)  for  the  NCTS  movements  and  in  Annex  VIII.8.1  for  movements 
started under the business continuity procedure. 

‘Transit-COL’ 

Europa 

Such  exchanges  of  information  are  all  the  more  important  when  the 
authority  identified  as  being  responsible  for  recovery  is  not  the 
authority of the country of departure with responsibility for initiating 
and  monitoring  the  enquiry  procedure.  If  different  authorities  are 
involved,  it  is  important  that  the  authority  initiating  the  enquiry 
procedure can be sure that any results it obtains are actually taken into 
account  in  determining  the  authority  responsible  for  recovery.  This 
approach  will  prevent  the  initiation  of  several  recovery  proceedings 
for  the  same  debt  and  any  delays  in  notifying  the  debtor  and  the 
guarantor  -  and  therefore  the  waste  of  resources.  This  also  applies  if 
the  authority  of  a  country  of  destination  or  of  a  transit  country 
considers that - even before or independently of receiving an enquiry 
notice  -  it  possesses  information  (evidence  of  events  giving  rise  to  a 
debt  or  goods  discovered  in  a  situation  giving  rise  to  a  debt)  which 

503 

 
would establish that country as the one responsible for recovery. 

VIII.3.3.3 Recovery request from the competent authority of departure 

To  determine  unequivocally  which  authority  is  responsible  for 
recovery,  the  competent  authority  of  the  country  of  departure  must 
initiate  the  enquiry  procedure,  unless  it  can  be  established  that  no 
other countries were involved in the transit operation. 

Article 50(1) 
Appendix I to the 
Convention 

Article 311 (1)IA 

Article 114 
Appendix I to the 
Convention 

Article 77 DA 

When  the  competent  authority  of  the  country  of  departure  obtains 
evidence by whatever means about the place where the customs debt 
arises  before  the  expiry  of  the  time  limit  for  starting  the  recovery 
procedure at departure, and this place seems to be in another Member 
State  or  Contracting  Party,  the  ‘Recovery  Request’  (IE150)  must  be 
sent  immediately  to  this  authority  to  possibly  hand  over  competency 
for recovery (see also Section VIII.3.2.2.3). The competent authorities 
of  the  country  of  destination  can  then  either  accept  or  refuse  the 
request (see Section VIII.3.3.5). 

VIII.3.3.4 Recovery request from another competent authority 

Any  authority  of  a  country  involved  in  a  transit  operation  that 
discovers a situation which, under the procedure, unequivocally gives 
rise  to  a  debt  in  its  own  country  (e.g.  unlawful  removal  of  goods 
during  carriage,  failure  to  fulfil  a  condition)  must  request  the 
competent  authority  of  the  country  of  departure  to  hand  over 
competency to initiate the recovery procedure.  

A  finding  that  goods  have  ‘disappeared’  in  the  course  of  carriage  or 
were  missing  at  destination  -  unaccompanied  by  any  information 
about  the  place  where  they  were  unlawfully  removed  or  where  they 
may  be  found  -  is  not  sufficient  to  establish  that  the  authority  of  the 
country  which  made  the  finding  is  the  authority  responsible  for 
recovery. Here, the competent authority of the country which made the 
finding  must  request  the  competent  authority  of  the  country  of 
departure by sending either:  

• 

• 

the  ‘Enquiry  Response’  (IE143)  message  with  response  code  ‘4’ 
(Request  for  Recovery  at  Destination)  if  they  have  notified  their 
responsibility as part of an enquiry procedure; or  
the  ‘Recovery  Request’  (IE150)  message  asking  for  transfer  of 
competency  if  they  have  discovered  goods  in  a  situation  giving 
rise  to  a  debt  in  their  own  country.  This  IE150  message  can  be 
sent  from any  office considering itself competent for recovery  at 

504 

 
 
 
Business  continuity 
procedure 

any  time  during  the  procedure  (after  release  for  transit  and  until 
the status of the movement is ‘Under recovery procedure’). 

In  the  business  continuity  procedure,  any  authority  of  a  country 
involved that discovers a situation which gives rise to a debt in its own 
country  must  inform  the  authority  of  the  country  of  departure  by 
sending  an  ‘Information  notice’  (TC24)  message  that  complies  with 
the  model  provided  in  Annex  VIII.8.2.  that  it  wants  to  take  over  the 
responsibility for recovery. This information must reach the competent 
authority of the country of departure before the expiry of the deadline. 
This  authority  must  acknowledge  receipt  of  the  communication 
without  delay  and  indicate  whether  the  requesting  authority  is 
responsible for recovery by returning the completed TC24 message. 

VIII.3.3.5 Recovery acceptance by the requested authority 

Article 115, Appendix 
I to the Convention 

Article 87(4) UCC 

Article 311 IA 

The  competent  authority  requested  to  recover,  or  to  hand  over  the 
competency  to  recover,  must  answer  the  request  by  sending  the 
‘Recovery Acceptance Notification’ (IE151) message indicating ‘Yes’ 
or  ‘No’  for  the  transfer  of  the  competency  (if  there  is  no  IE118 
message  or  IE006  is  lodged).  If  the  answer  is  ‘No’,  the  competency 
stays  with  the  country  of  departure.  If  the  answer  is  ‘Yes’,  the 
competency  is  transferred  to  the  country  accepting  the  request,  and 
that  country  should  initiate  the  recovery  procedure.  The  country  of 
departure should inform the holder of the procedure accordingly.  
The  ‘Recovery  Acceptance  Notification’  (IE151)  message  must  be 
sent within 28 days. 

If the customs debt is less than EUR 10 000, even if the customs office 
competent for recovery is not the customs office of departure (i.e. it is 
the  customs  office  of  destination  or  of  transit),  that  customs  office 
should  first  send  the  IE150  message  to  the  customs  office  of 
departure,  which  always  replies  with  the  IE151  message  indicating 
‘Yes’.  The  customs  office  competent  for  recovery  then  enters  the 
reference to Article 87(4) of the Code91 into the IE150 message.  The 
competency cannot be changed by the customs office of departure, but 
that customs office has to be informed to properly supervise the entire 
recovery procedure. 

91 Union transit procedurę only. 

505 

 
  
 
 
 
 
 
                                                 
Note: 
Common transit operations (example: Italy – Switzerland – Germany): 
If a ‘Notification Crossing Frontier’ (IE118) message is found to have 
been  lodged  at  a  transit  office  upon  entry  into  another  Contracting 
Party  (in  Switzerland;  and  no  IE118  message  has  been  lodged  upon 
entry  into  Germany)  that  authority  should  accept  the  request  for 
recovery  and  send  the  ‘Recovery  Acceptance  Notification’  (IE151) 
message  indicating  ‘Yes’  for  the  transfer  of  the  competency  without 
delay  (within  28  days  at  the  latest).  The  country  accepting  the 
responsibility will then start the recovery procedure. 

Union  transit  operations  between  two  points  in  the  Union  customs 
territory  via  a  third  country  (example:  Union  (Poland)  –  Ukraine  – 
Union (Romania)  
If a ‘Notification Crossing Frontier’ (IE118) message is found to have 
been lodged at a transit office in another Member State (Romania) and 
the competent authority of the country of departure has concluded that 
Member  State  to  be  responsible  for  recovery,  the  authority  receiving 
the ‘Recovery Request’ (IE150) must accept the request for recovery 
and  send  the  ‘Recovery  Acceptance  Notification’  (IE151)  message 
indicating  ‘Yes’  for  the  transfer  of  the  competency  without  delay 
(within  28  days  at  the  latest).  The  Member  State  accepting  the 
responsibility will then start the recovery procedure. 

Union  transit  operations  between  two  points  in  the  Union  customs 
territory 
(example: Lithuania-France) 
If  the  customs  authority  of  the  country  of  destination  established  a 
customs debt to be incurred, but that debt is lower than EUR 10 000, 
that authority sends the ‘Recovery Request’ (IE150) with a reference 
to  Article  87(4)  of  the  Code  to  the  customs  authority  at  departure, 
asking  for  transfer  of  competency.  The  authority  receiving  that 
message must accept that request and send the ‘Recovery Acceptance 
Notification’ (IE151) message indicating ‘Yes’ for the transfer of the 
competency without delay (within 28 days at the latest). The Member 
State  accepting  the  responsibility  will  then  start  the  recovery 
procedure. 

CUSTOMS 

No reply to the recovery request  
If the requested competent authority at destination does not react, either by sending the 
‘Enquiry  Response’  (IE143)  message  or  by  taking  over  responsibility  for  recovery  by 

506 

 
 
 
 
sending the ‘Recovery Acceptance Notification’ (IE151) message within the agreed time 
limit (28 days at the latest), the local transit liaison officers (see Transit Network Address 
Book  on  the  Europa  website)  of  the  requested  country  should  be  informed  with  the 
necessary  proof  in  order  to  take  action,  since  competency  should  be  taken  over  by  the 
requested  authority.  If  that  does  not  have  the  necessary  impact,  then  the  national 
helpdesk and national transit coordinator of the country of departure should be informed 
in order to take action. In any case, the competent authority of the country of departure 
must ensure that the competency is accepted before revoking its recovery measures. 
The same procedure applies if the competent authority for recovery is situated in a transit 
country  (i.e.  if  the  ‘Notification  Crossing  Frontier’  (IE118)  message  was  sent  to  the 
customs office of departure, but the goods were not delivered to the place of destination).  
It has to be borne in mind that there is a legal obligation to answer these messages. 

VIII.3.3.6 Communicating the start of the recovery procedure  

the 

request’ 

‘Recovery 

(IE150)  and 

When  the  competency  for  recovery  has  been  determined  with  the 
exchange  of 
‘Recovery 
Acceptance  Notification’  (IE151) messages,  the  authority  of  the 
country  of  departure    has  to  send  the  ‘Recovery  Communication’ 
(IE063)  message  to  all  offices  that  have  received  a  IE001,  IE003, 
IE050 or IE115 message related to that movement, informing them to 
no  longer  expect  a  movement  with  that  MRN.  This  communication 
informs the offices concerned that the movement will not arrive and is 
‘Under  recovery  procedure’  and  that  the  use  of  the  ‘Arrival  Advice’ 
(IE006),  ‘Control  Results’  (IE018),  ‘Recovery  request’  (IE150)  and 
‘Recovery  Acceptance  Notification’  (IE151)  messages  are  blocked. 
Information  messages  IE144  and  IE145  (see  Section  VIII.3.3.1)  can 
still be exchanged until the recovery is completed.  

A notification has to be made:  

•  to  the  holder  of  the  procedure  by  sending  the  ‘Recovery 

Notification’ (IE035) message or an equivalent letter,  

and,  

•  to  the  guarantor  by  sending  the  ‘Guarantor  Notification’  (IE023) 
message  or  an  equivalent  letter  (for  further  information  see 
Section VIII.2.4.5.3). 

The  ‘Recovery  Notification’  (IE035)  message  to  the  holder  of  the 
procedure  states  the  number  and  acceptance  date  of  the  transit 
declaration, the name of the customs office of departure, the name of 
the holder of the procedure and the amount and currency claimed. 

507 

 
 
 
On  the  other  hand,  the  competent  authority  of  the  country  of 
departure, as a result of its findings or reacting to incoming ‘Enquiry 
Response’ (IE143) messages indicating code ‘4’, ‘Recovery Request’ 
transfer 
(IE150)  messages  or  sufficient 
responsibility  to  another  Member  State  or  Contracting  party  or  to 
accept responsibility itself. 

information,  has 

to 

At the end of the procedure (when  all duties and taxes are  collected) 
the authority responsible for recovery (if not the country of departure) 
has  to  inform  the  competent  authority  of  the  country  of  departure 
about  recovery  of  the  debt  by  sending  the  ‘Recovery  Dispatch 
Notification’ (IE152) message. The competent authority of the country 
of  departure  forwards  or  sends  the  IE152  message  to  all  offices 
involved in the movement (except to the one that has sent it). 

VIII.3.4 Subsequent identification of the place where a debt arose 

Article 114(1) 
Appendix I to the 
Convention 

Article 87 UCC 

The  result  of  the  process  of  identifying  the  competent  authority  by 
default  may  turn  out  to  be  provisional,  but  this  does  not  invalidate 
any steps already taken to recover the debt in question. 

VIII.3.4.1 New evidence after the initiation of recovery proceedings 

Article 115 
Appendix I to the 
Convention 

Articles 311 and 
167 (1) IA 

Sometimes  the  place  is  not  identified  until  some  time  has  elapsed, 
when it turns out that a different authority should have been the one 
responsible for recovery. 

Any means may be used to provide the authority, initially determined 
as having the responsibility for recovery, with evidence of the place 
where the debt actually arose. 

If such evidence is provided and the ‘Recovery Request’ (IE150) and 
‘Recovery  Acceptance  Notification’  (IE151)  messages  have  already 
been exchanged in order to transfer the competency for recovery, the 
original  competent  authority  stays  competent  within  the  NCTS 
(cancelling  the  IE151  message  is  not  possible)  and  reports  the  case 
duly in its NCTS for later possible questions/proof. The ‘Enquiry  & 
Recovery 
‘Enquiry  &  Recovery 
(IE144)  and 
Information Request’ (IE145) messages can be used for this purpose.  

Information’ 

The  authority  initially  determined  for  recovery  must  immediately 

508 

 
 
 
provide the authority presumed responsible for the recovery with all 
the  relevant  documents,  including  a  copy  of  the  proven  facts,  by 
sending  a  TC25  recovery  notice  that  complies  with  the  model 
provided  in  Annex  VIII.8.2.  The  new  authority  must  acknowledge 
receipt  of  the  communication  and  indicate  within  3  months  of 
sending  the  TC25  whether  it  accepts  responsibility  for  recovery  by 
returning the completed TC25 to the authority initially determined for 
recovery. If no such reply is received within the three-month period, 
the  authority  initially  determined  as  responsible  must  pursue  its 
recovery efforts. 

After  the  collection of  the debt, this new  office  informs the  original 
competent  authority about the  completion  of the  recovery procedure 
in  order  to  allow  the  original  competent  authority  to  send  the 
‘Recovery  Dispatch  Notification’  (IE152)  message  to  the  customs 
office of departure, which will forward it to all other involved offices 
to close the movement in all the systems. 

VIII.3.4.2 New competent authority and new recovery measures 

If  the  new  authority  accepts  the  transfer  of  responsibility  it  must 
initiate its own debt recovery measures.  

Article 115, 
Appendix I to the 
Convention 

Articles 311 and  
167 (1)and (3) IA 

If  the  new  authority  is  competent,  it  must  immediately  inform  the 
original  competent  authority  (even  after  expiry  of  the  three-month 
period  mentioned  above),  which  will  then  suspend  its  recovery 
measures  if  these  have  not  already  resulted  in  payment  of  the 
amounts concerned. The ‘Enquiry & Recovery  Information’ (IE144) 
and  ‘Enquiry  &  Recovery  Information  Request’  (IE145)  messages 
can be used for this purpose. 

If  the  original  competent  authority  and  the  new  authority  are 
authorities  of  different  EU  Member  States,  the  new  recovery  action 
will involve recovery of other charges only (because two different tax 
territories  are  involved),  there  being  no  customs  debt  to  recover  as 
both Member States are part of the same customs territory. 

On  the  other  hand,  if  the  authorities  and  places  belong  to  two 
different  Contracting  Parties,  both  duty  (because  different  customs 
territories  are  involved)  and  other  charges  (because  different  tax 
territories are involved) have to be recovered. 

509 

 
 
 
 
VIII.3.4.3 Consequences for the original recovery 

Article 118 
Appendix I to the 
Convention 

Article  165  IA 

Once  the  new  authority  responsible  for  recovery  has  completed 
recovery  proceedings  and  sent  the  ‘Recovery  Dispatch  Notification’ 
(IE152) message, the original competent authority for recovery: 

•  either  annuls  the  recovery  measure  it  initiated  but  did  not 

• 

complete (and then suspended); or 
repays  the  sums  it  has  already  recovered  to  the  debtor  (or 
guarantor).  

Note: 

If  the  authorities  and  places  belong  to  the  same  Contracting  Party 
only the charges collected other than customs duty shall be repaid. 

VIII.3.4.4 Consequences for the recovery 

VIII.3.4.4.1 Notifying the customs offices of departure and guarantee of recovery 

or discharge 

Article 118 
Appendix I to the 
Convention 

Article 165 IA  

The  authority  responsible  for  recovery  must  inform  the  customs 
office of departure of the collection of duties and other charges using 
the  ‘Recovery  Dispatch  Notification’  (IE152)  message,  so  that  the 
customs  office  of  departure  can  send  the  ‘Recovery  Dispatch 
Notification’  (IE152)  message  to  all  offices  involved  in  the 
movement.  The  sending  of  message  IE152  by  the  customs  office  of 
departure discharges the movement in the system.  

Furthermore,  the  customs  office  of  departure  informs  the  customs 
office  of  guarantee  using  the  ‘Credit  Reference  Amount’  (IE209) 
message  and,  if  it  has  not  already  been  done,  informs  the  holder  of 
the procedure using the ‘Recovery Notification’ (IE035) and ‘Write-
off Notification’ (IE045) messages.  

VIII.3.4.4.2 Notifying the guarantor of recovery or discharge 

Article 117(4) 
Appendix I to the 
Convention 

Article 85 DA 

If  a  guarantor  has  been  notified  that  one  of  their  client’s  movements 
has  not  been  discharged,  the  competent  authority  responsible  for 
recovery must later inform them if the debt is subsequently recovered 
(from  the  debtor)  or  the  procedure  is  subsequently  discharged,  by 
using  the  ‘Write-off  Notification’  (IE045)  message  or  an  equivalent 
letter. 

510 

 
VIII.4 Specific situations (pro memoria) 

VIII.5 Exceptions (pro memoria) 

VIII.6 Specific national instructions (reserved) 

VIII.7 Restricted part for customs use only 

VIII.8 Annexes 

VIII.8.1 List of authorities responsible for recovery in the business continuity 
procedure 

For the latest version of this list, please click on the following link: 

EUROPA: 

https://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-
customs-transit/common-union-transit_en 

511 

 
 
 
 
 
VIII.8.2 TC24 information notice and TC25 recovery notice 

TC24 
UNION/COMMON TRANSIT 

INFORMATION NOTICE 

DETERMINATION OF THE AUTHORITY RESPONSIBLE FOR RECOVERY 
in accordance with Articles 311 and 167 IA/Article 115, Appendix I to the Convention 

1.  Requesting authority 

2. Requested authority 

Name and full address: 

Name and full address: 
Reference No.: 
Fax: 
E-Mail: 

3. Transit Declaration  

No.: 
Office of departure: 
Date: 

Enquiry procedure has been initiated : 

 Yes 
Date: 
Reference: 
 No 

4a. Request 

 The requesting authority of the country of departure hereby notifies that the requested 
authority will be responsible for the recovery of the debt in relation to the transit 
operation referred to above. This is based on the following facts: 
………………………………………………………………………………………………
…………………………………………………………………………………………. 
The following documents are attached: 
………………………………………………………………………………………………
………………………………………………………………………………………… 
Information on the guarantor: 
………………………………………………………………………………………………
………………………………………………………………………………………… 

512 

 
 
 
 
 
 
 
4b. Request 

 The requesting authority of a country other than the country of departure hereby 
notifies that it will be responsible for the recovery of the debt in relation to the transit 
operation referred to above. This is based on the following facts: 
………………………………………………………………………………………………
…………………………………………………………………………………………The 
following documents are attached: 
………………………………………………………………………………………………
………………………………………………………………………………………… 

5. For the requesting authority 

Place: 
Date: 

Signature : 

Stamp 

6a. Receipt and reply to request in box 4a. (to be returned to the requesting authority) 

⁪ The requested authority of a country other than the country of departure 
acknowledges receipt of the communication and: 
  ⁪ 
operation referred to above. 
  ⁪ 
transit operation referred to above. This is based on the following facts: 

notifies that it is not responsible for recovery of the debt in relation to the 

confirms that it is responsible for recovery of the debt in relation to the transit 

  …………………………………………………………………………………… 

  ………………………………………………………………………..................... 

6b. Receipt and reply to request in box 4b. (to be returned to the requesting authority) 

⁪ The requested authority of the country of departure acknowledges receipt of the 
communication and: 

⁪  confirms that the requesting authority is responsible for recovery of the debt in 

relation to the  transit operation referred to above. 

⁪  notifies that the requesting authorities are not responsible for recovery of the 
debt in relation to the transit operation referred to above. This is based on the following 
facts: 

  …………………………………………………………………………………… 

  ………………………………………………………………………..................... 
Information on the guarantor: 

513 

 
 
 
 
 
 
 
7. For the requested authority 

Place: 
Date: 

Signature : 

Stamp 

514 

 
 
 
 
 
TC25 
UNION/COMMON TRANSIT 

RECOVERY NOTICE 

DETERMINATION OF THE AUTHORITY RESPONSIBLE FOR RECOVERY 
in accordance with Articles 311and 167  IA/Article 115), Appendix I to the Convention 

1.  Requesting authority 

2. Requested authority 

Name and full address: 

Name and full address: 
Reference No.: 
Fax: 
E-Mail: 

3. Transit Declaration  

No.: 
Office of departure: 
Date: 

Enquiry procedure has been initiated : 

 Yes 
Date: 
Reference: 
 No 

4. Request 

The requesting authority  hereby notifies  that the requested  authority will be responsible 
for the recovery of the debt in relation to the transit operation referred to above. This is 
based on the following facts: 
………………………………………………………………………………………………
…………………………………………………………………………………………. 
The following documents are attached: 
………………………………………………………………………………………………
…………………………………………………………………………………………... 

5. Information on the guarantor 

6. For the requesting authority 

Place: 
Date: 
Signature : 

Stamp 

515 

 
 
 
 
 
 
 
 
 
 
 
 
7.  Receipt (to be returned to the requesting authority) 

The requested authority acknowledges receipt of the communication and notifies that 
  ⁪ it is responsible for recovery of the debt in relation to the transit operation   

referred to above. 

  ⁪ it is not responsible for recovery of the debt in relation to the transit operation  

referred to above. This is based on the following facts: 

………………………………………………………………………………………………
…………………………………………………………………………………………. 

8. For the requested authority 

Place: 
Date: 

Signature : 

Stamp 

516 

 
 
 
 
 
 
 
VIII.8.3 TC30 request for address(es) 

TC30 
Union/common transit guarantee: request for address(es) 

1. Requesting authority 
Name and full address : 

2. Requested authority 
Name and full address 

3.  

 Comprehensive guarantee certificate No. 
 Individual Guarantee Voucher No. 

Name and address of the holder of the procedure 

…………………………………………………………………………………………….
………………………………………………………………………………………………
.……………………………………………………………………………………………... 

4. Will you please complete the items below and return the form to me. 

a)  Name and address of guarantor: 
..................................................................................…………………………………….…
……………………………………………………………………………………..……….. 
b)  Name and address of guarantor’s correspondent in  
...……………………………………………………………………………………………
……………………………………………………………………………………………… 
(country of office requesting the information) 
……………………………………………………............................................................... 
c).  References (if any) to be quoted in letter to guarantor’s correspondent: 
................................................................................................................................................
.......................................................................................................................................…… 

5. For the requesting authority 

6. For the requested authority 

Place: 
Date: 

Signature: 

Place: 
Date: 

Signature: 

Stamp 

Stamp 

517 

 
 
 
 
 
 
PART IX – THE TIR PROCEDURE (APPLICABLE WITHIN THE UNION) 

Part  IX  deals  with  the  movement  of  goods  under  cover  of  a  TIR 
carnet. 

Paragraph  IX.2  deals  with  authorisations  of  the  guaranteeing 
association and TIR carnet holders. 

Paragraph IX.3 describes a TIR guarantee system in the context of 
how it applies within the Union. 

Paragraph IX.4 describes actions to be taken at the customs office of 
departure or entry and discrepancies. 

Paragraph IX.5 describes actions to be taken at the customs office of 
destination or exit, incidents, irregularities, and the discharge of the 
TIR operation. 

Paragraph IX.6 describes enquiry and recovery procedures.  

Paragraph IX.7 describes an authorised consignee facility. 

Paragraph IX.8 contains annexes to Part IX. 

IX.1 TIR (Transport Internationaux Routiers) 

This paragraph provides information about: 
- background and legislation (Paragraph IX.1.1); 
- the principles of the TIR system (Paragraph IX.1.2). 

IX.1.1 Background and legislation 

Articles 226 (3)(b) 
and 227(2)(b) UCC 

The  principal  legislation  governing  the  TIR  procedure  is  the 
Customs Convention on the International Transport of goods under 
cover of  TIR  Carnets  (TIR  Convention  1975), drawn  up  under the 
auspices  of  the  United  Nations  Economic  Commission  for  Europe 
(UNECE).  The  TIR  Convention  was  approved  on  behalf  of  the 
European  Union  by  Council  Regulation  (EEC)  No  2112/78  of 
25 July 1978  and  entered  into  force  in  the  Union  on  20 June 1983. 
A consolidated version of the TIR Convention was published as an 
Annex  to  Council  Decision  2009/477/EC  of  28 May 2009.  The 
Convention  is  regularly  updated  and  the  Commission  publishes 
amendments  to  it  in  the  Official  Journal  of  the  European  Union, 

518 

 
 
 
 
indicating the date of entry into force. 

Internal  Union  rules  on  the  movement  of  goods  within  the  Union 
under cover of the TIR procedure are described in the UCC and its 
implementing  act  (Articles  163-164,  167-168,  274-282)  and 
delegated act (Articles 184, 186-187).  

As of 17 July 2020, the TIR Convention has 76 Contracting Parties 
including the European Union and its 27 Member States. However, 
a  TIR  operation  is  possible  only  in  countries  with  an  authorised 
guaranteeing association (63 countries as of 23 January 2020). 

Under  Union  legislation,  the  TIR  procedure  can  be  used  in  the 
Union only for a transit movement which begins or ends outside the 
customs territory of the Union, or is effected between two points in 
the  customs  territory  of  the  Union  through  the  territory  of  a  third 
country. 

IX.1.2 The principles of the TIR system 

The TIR system is built on five main pillars: 

•  goods movement  in approved vehicles displaying TIR  plates or 

containers under a customs seal; 

•  throughout the TIR transport, duties and taxes due on the goods 
are  suspended  and  secured  by  a  chain  of  internationally  valid 
guarantees.  The  national  guaranteeing  association  of  each 
Contracting Party guarantees payment of the secured amount of 
the  customs  debt  and  other  charges  which  may  become  due  in 
the  event  of  an  irregularity  occurring  in  that  country  in  the 
course  of  the  TIR  operation.  Each  Contracting  Party  sets  its 
guarantee  limit,  but  the  recommended  maximum  amount  to  be 
claimed  from  each  national  association  in  the  event  of  an 
irregularity is EUR 100 000 (for the Union: EUR 100 000 or the 
equivalent thereof in national currency); 

•  a TIR carnet is a customs declaration for the transport of goods. 
It provides  proof of the existence of the guarantee. TIR carnets 
are  distributed  to  national  guaranteeing  associations  by  the 
international  organisation  authorised  by  the  TIR  Administrative 
Committee  (currently  the  International  Road  Transport  Union 
(IRU)). The TIR carnet is valid for one TIR transport only. It is 
taken  into  use  in  the  country  of  departure  and  enables  customs 
control  in  the  Contracting  Parties  of  departure,  transit  and 

519 

 
 
destination; 

•  customs  control  measures  taken  in  the  country  of  departure  are 
transit  and  destination. 
accepted  by 
Consequently,  goods carried under the  TIR procedure in  sealed 
vehicles or containers will not as a general rule be examined at 
customs offices in countries of transit; 

the  countries  of 

•  as a means of controlling  access to the TIR procedure, national 
associations wishing to issue TIR carnets and persons wishing to 
utilise  TIR  carnets  must  comply  with  minimum  conditions  and 
requirements  and  must  be  authorised  by 
the  competent 
authorities  (usually  customs)  of  the  country  where  they  are 
established. 

IX.2 Authorisations 

This paragraph provides information about: 

- authorisation of guaranteeing associations (Paragraph IX.2.1); 

- authorisation of TIR carnet holders (Paragraph IX.2.2). 

IX.2.1 Authorisation of guaranteeing associations 

Article 228 UCC 

Article 6.1 and  
Annex 9, Part I  
TIR Convention 

For  the  purposes  of  the  TIR  Convention,  the  European  Union  is 
considered to be a single territory. One of the prerequisites of TIR is 
that each country or territory that uses the system must be covered 
by  the  international  guarantee  system.  Consequently,  the  national 
guaranteeing associations must be authorised in accordance with the 
TIR Convention. 

The  TIR  Convention  lays  down  the  minimum  conditions  and 
requirements that must be met before a guaranteeing association can 
be authorised to issue TIR carnets. 

IX.2.1.1 The authorisation process 

Annex 9, Part I 
paragraph 1 TIR 
Convention 

There  are  two  distinct  elements  to  the  authorisation:  the  basic 
criteria  for  authorisation  and  the  establishment  of  a  written 
agreement  or  any  other  legal  instrument  between  the  guaranteeing 
association and the customs authorities. 

520 

 
 
 
IX.2.1.2 The criteria for authorisation 

Annex 9, Part I 
Paragraph 1(a) to 
(d) TIR Convention 

The  criteria  for  authorisation  cover  a  number  of  technical  and 
factual issues, including proof of experience and knowledge, sound 
financial standing  and  a  good  compliance record.  In  general, these 
criteria  are  very  similar  to  those  applied  in  respect  of  the 
Union/common  transit  procedures  concerning  the  authorisation  to 
use  a  comprehensive  guarantee  (see  Part  III  for  details  on 
guarantees).  

IX.2.1.3 Written agreement 

Annex 9, 
Part I 
Paragrap
h 1 (e) 
TIR 
Conventi
on 

The  written  agreement  or  other  legal  instrument  includes  an 
undertaking comprising a range of obligations that must be met by 
the guaranteeing association. 

To  ensure  a  high  level  of  harmonisation,  Annex  IX.8.7  sets  out  a 
model  of  the  written  agreement,  containing  minimum  conditions 
and  requirements  that  may  be  applied  between  the  customs 
their  national  guaranteeing 
authorities  of 
associations. 

the  Union  and 

IX.2.1.4 Monitoring of the authorisation 

the  guaranteeing  association 

In  the  interests  of  good  governance,  the  authorisation  to  ascertain 
for 
whether 
authorisation  and  provides  assurance  that  the  conditions  and 
requirements of the authorisation remain appropriate and necessary, 
the 
into  account,  as  appropriate,  any  changes 
taking 
circumstances notified by the guaranteeing association. 

remains  eligible 

in 

IX.2.2 Authorisation of TIR carnet holders 

Controlled access to using the TIR system is one of the pillars of the 
TIR system.  

Article 1(o) TIR 
Convention 

Article 184 DA 

Articles 273, 276 
IA 

The  term  ‘Holder’  (TIR  carnet  holder)  means  the  person  to  whom 
an  authorisation  for  operating  under  the  TIR  system  has  been 
granted and on whose behalf the TIR carnet is presented.  The TIR 
carnet  holder  is  responsible  for  presenting  the  vehicle  and  goods 
together with the TIR carnet at the customs offices of departure, en 
route  and  at  the  destination.  Within  the  customs  territory  of  the 
Union, the TIR carnet holder is also responsible for submitting the 
TIR  carnet  data  for  the  TIR  operation  at  the  customs  office(s)  of 

521 

 
 
 
 
departure or entry.  

Article 6.4 and 
Annex 9, Part II 
TIR Convention 

The  legal  concept  of  a  ‘Holder’  (TIR  carnet  holder)  in  the  TIR 
Convention sets out the minimum conditions and requirements to be 
met  before  a  TIR  carnet  holder  can  be  authorised  to  use  the  TIR 
system. 

IX.2.2.1 The authorisation process 

Annex 9, Part II 
Paragraph 3 TIR 
Convention 

In practice, the task of assessing whether or not the criteria set out in 
the TIR Convention have been met is shared between the authorised 
guaranteeing  association  and  the  competent  authorities  of  the 
country  where  the  applicant  is  registered.  The  TIR  Convention  
assigns no specific tasks to either the guaranteeing association or the 
competent authorities. Rather, it leaves the procedure to be followed 
to national law, rules and practices. 

IX.2.2.2 Sharing the authorisation process 

At Union level, the Union Customs Code and its implementing and 
delegated  acts  are  silent  on  this  matter,  so  the  authorisation 
procedures to be applied are a matter of national competence. 

As  a  minimum, 
the  guaranteeing  association  considers  all 
applications  for  authorisation  in  the  first  instance.  Following  the 
guaranteeing  association’s  checks,  the  application,  if  supported  by 
the guaranteeing association, should be forwarded to the competent 
authorities.  If  the  latter  are  satisfied  with  the  customs  authorities' 
own  and  the  guaranteeing  association’s  checks,  the  customs 
authorities can then authorise the applicant.  

The consultation between the competent  customs authority and the 
guaranteeing association shall be effected via the ITDB. 

IX.2.2.2.1 Customs authorities’ checks 

Without  prejudice  to  the  checks  that  could  be  performed  by  the 
guaranteeing  association,  it  falls  to  the  competent  authority  to 
consider  the  remaining  criterion  –  ‘the  absence  of  serious  or 
repeated offences against customs or tax legislation’. 

While  the  epithet  ‘serious’  would  almost  certainly  apply  to 
infringements  of  criminal  law,  this  should  not  preclude  the 
possibility of  regarding  the  commission of administrative and civil 

522 

 
 
 
irregularities  as  also  being  ‘serious’,  in  accordance  with  national 
practice. 

Annex 9, Part II 
Paragraph 1 (d) 
TIR Convention 

Similarly, ‘repeated’ should be interpreted not only in terms of the 
number of offences committed, but also in relation to a time period. 
It is proposed that three or more offences committed within a period 
of five years be regarded as ‘repeated’ offences. 

IX.2.2.2.2 Monitoring of the authorisation 

Explanatory notes 
9.II.4 and 9.II.5 
TIR Convention 

Given the  pivotal role  of the TIR carnet holder  in  the  TIR  system, 
and in particular its role of declarant, it is important that the list of 
authorised  TIR  carnet  holders  maintained  in  the  International  TIR 
Database (the ITDB) be kept up to date. The competent authorities 
are required to communicate up-to-date information concerning the 
status  of  the  TIR  carnet  holders  they  have  authorised  to  the  TIR 
Executive  Board  (TIRExB)  in  a  timely  fashion.  The  competent 
customs authorities must input information about authorisations and 
withdrawals  of  authorisations  to  use  TIR  carnets  directly  into  the 
ITDB. 

Annex 9, Part II, 
Paragraphs 4 and 
5 TIR Convention 

This implies that the authorisations should be subject to continuous 
monitoring  to  ascertain  whether  the  TIR  carnet  holder  remains 
eligible  for  the  authorisation  and  to  ensure  that  the  conditions  and 
requirements  attached  to  the  authorisation  remain  appropriate  and 
necessary. 

It is also recommended that inactive authorisations be revoked in all 
cases where it appears that no TIR carnets have been issued to the 
TIR  carnet  holder  over  a  given  period  (such  as  one  year).  The 
competent authorities must register the end of activity in the ITDB 
without delay. 

The  authorisation  should  be  monitored  in  conjunction  with  the 
guaranteeing  association.  If  monitoring  reveals  any  incidence  of 
non-fulfilment of the authorisation, the competent authorities should 
consider withdrawing the authorisation. 

Guaranteeing  associations  shall  also  cooperate  with  competent 
customs  authorities  and  request  modifications  (update  information 
on  authorised  TIR  carnet  holders)  via  the  ITDB.  Such  requests  be 
validated by the competent customs authorities. 

523 

 
IX.2.2.3 Withdrawal of the authorisation 

Annex 9, Part II, 
Paragraph 6 TIR 
Convention 

The  guaranteeing  association  may  refuse  the  TIR  carnet  holder 
permission to use the TIR guarantee. There are also two other ways 
in  which  an  authorised  TIR  carnet  holder  can  be  denied  access  to 
the TIR system: 

• 

• 

he/she can be excluded from the TIR system under Article 38 
of the TIR Convention, or  
he/she  can  have  his/her  authorisation  to  use  TIR  carnets 
revoked in accordance with Article 6.4 of the TIR Convention. 

The authorisation can also be withdrawn by the competent authority 
in response to a request made by the TIR carnet holder. 

Article 229 UCC 

A decision taken by the customs authority of a Member State shall 
apply  throughout  the  customs  territory  of  the  Union  to  all  TIR 
operations submitted by that TIR carnet holder for acceptance by a 
customs office. 

IX.2.2.3.1 Use of Article 38 versus Article 6.4 

Comments to 
Article 38 and 
Annex 9 Part II TIR 
Convention 

Article 6.4 provides for an alternative sanction that is preferable in a 
number  of  ways to  Article 38. On  the  face  of it,  any  circumstance 
that is followed by exclusion under Article 38 would equally result 
in the revocation of the authorisation under Article 6.4 and Annex 9 
Part II.  

Article 38, TIR 
Convention 

For  TIR  carnet  holders  established  in  the  Union,  revocation  of  the 
authorisation under Article 6.4 and Annex 9, Part II, is to be applied 
provided that the revocation of a national operator is permanent. For 
TIR  carnet  holders  excluded  temporarily  or  authorised  by  another 
Member  State  or  by  other  Contracting  Parties  outside  the  Union, 
only Article 38 can be applied. 

IX.2.2.3.2 Application of Article 38 of the TIR Convention 

Article  38  provides  for  exclusion  on  either  a  permanent  or  a 
temporary basis.  The TIR  Convention does not define  these terms. 
Temporary  exclusion  should  mean  that  the  authorisation  has  been 
suspended  for  a  specific  period  of  time.  This  can  create  logistical 
difficulties  for  the  Contracting  Parties,  which  will  need  to  monitor 
the period of the suspension very closely. 

524 

 
 
A  decision  to  exclude  an  operator  from  the  TIR  system  is  a  very 
serious  matter  and  must  always  be  fully  justified.  If  an  offence  or 
irregularity  is  considered  to  be  sufficiently  serious  to  warrant 
exclusion, this should preferably be permanent. By the same token, 
an operator that has been permanently excluded may conceivably be 
re-authorised in the future if circumstances change. 

However, specific circumstances might lead to temporary exclusion 
if, for example, the irregularity justifying that decision is subject to 
possible  remedy  within  a  short  period  of  time  (i.e.  overdue 
load 
certifications  of  approval, 
compartments). 

technical  problems  on 

the 

IX.2.2.3.3 Application of Article 6.4 of the TIR Convention 

Annex  9  Part  II  
Convention 
TIR 
and 
Explanatory 
Note 9.II.4 

Any TIR carnet holder who fails to remain eligible for authorisation 
(because, for example, he/she no longer meets the basic criteria for 
authorisation)  or  who  is  no  longer  suitable  for  authorisation 
(because,  for  example,  he/she  has  committed  serious  or  repeated 
offences) should have his/her authorisation revoked. 

In addition  to  notifying  the TIR carnet  holder,  it  will  be  necessary 
for  the  Member  State  revoking  the  authorisation  to  register  the 
information directly in the ITDB without delay. 

IX.2.2.3.4 Notification to the European Commission and Member States 

Article 229 UCC 

Exclusions made under Article 38 of the TIR Convention are to be 
registered  by  the  competent  customs  authorities  in  the  ITDB 
without  delay.  Such  registration  is  regarded  as  having  notified  the 
European Commission and the other Member States, as stipulated in 
Article 229, Paragraph 2 UCC. 

The accuracy of these data is outside of the control of the European 
Commission, and Member States should exercise care in refusing to 
grant an operator access to the TIR system. If there is any doubt, the 
TIR focal point for the Member State which notified the exclusion 
should be contacted to confirm the information. 

IX.2.2.4 Notification of decisions to reinstate access to the TIR system 

There  may  be  occasions  when  a  Member  State  has  to  revoke  its 
decision  to  exclude  a  TIR  carnet  holder  or  where  it  decides  to 
reinstate the authorisation. It follows that it is equally important for 

525 

 
 
all  Member  States  to  be  informed  of  these  decisions.  To  that  end. 
the notification procedures referred  to in  Paragraph  IX.2.2.3 above 
are also to be applied to these decisions. 

IX.3 Guarantees 

This paragraph provides information about: 

• 

• 

• 

• 

introduction (Paragraph IX.3.1); 

amount of guarantee (Paragraph IX.3.2); 

scope of guarantee cover (Paragraph IX.3.3); 

liability  of  the  Union's  guaranteeing  associations  (Paragraph 
IX.3.4); 

IX.3.1 Introduction 

Articles 3(b), 6.1, 
8.3, 8.4 and 11 TIR 
Convention 

The international  guarantee  system is one  of  the  pillars  of  the TIR 
customs transit system. The guarantee is designed to ensure that the 
customs duties and taxes at risk during TIR transport operations are 
secured at all times. 

IX.3.2 Amount of guarantee 

IX.3.2.1 Maximum amount of guarantee 

Article 8.3 and 
Explanatory Note 
0.8.3 TIR 
Convention 

Article 163 IA 

The  monetary  limit  of  the  guarantee  per  TIR  carnet  is  to  be 
determined by each Contracting Party. 

It  has  been  agreed  at  Union  level  to  express  this  amount  in  euros. 
Accordingly, the Union has adopted EUR 100 000 as the maximum 
amount. 

IX.3.2.2 Rules concerning the exchange rate 

The following  rules apply to  Member States that have  not  adopted 
the euro as the single currency: 

Article 53(2) UCC 

(a)  For  the  purposes  of  the  Agreement/Undertaking,  the  maximum 
amount payable per TIR carnet is equivalent to the exchange value 
in the  national currency  of EUR  100 000. The  rates  to  be used  for 

526 

 
 
 
Article 48(2)(3) IA 

this conversion are fixed by the European Central Bank once a year 
on the first working day of October and are published in the Official 
Journal  of  the  Union.  This  rate  applies  from  1  January  of  the 
following year. 

Article 
UCC 

53(1)(b) 

Article 48(1)IA 

(b)  In  the  event  of  a  claim  against  the  guarantee,  the  rate  of 
exchange  to  be  used  is  that  applicable  on  the  day  when  the  TIR 
carnet is accepted at the customs office of departure or entry. These 
rates  are  fixed  once  a  month  and  are  published  in  the  Official 
Journal of the Union. 

IX.3.3 Scope of guarantee cover 

Article 2 TIR 
Convention  

The  TIR  Convention  makes  no  distinction  as  to  which  goods  may 
be  transported  under  cover  of  a  TIR  carnet.  However,  the 
international  guarantee  chain  does  not  provide  guarantee  cover  for 
the  alcohol  and  tobacco  products  listed  below.  This  restriction 
applies  regardless  of  the  quantities  of  goods  concerned.  Thus  the 
maximum amount of the guarantee mentioned in Paragraph IX.3.2.1 
above applies to the transport of all goods other than the following 
alcohol and tobacco products:  

HS code 

Product description 

2207.10 

2208 

2402.10 

Undenatured  ethyl  alcohol  of  an  alcoholic 
strength of 80%/vol. or higher 

As  above,  but  with  a  strength  less  than 
80%/vol. 

Cigars,  cheroots  and  cigarillos  containing 
tobacco 

2402.20 

Cigarettes containing tobacco 

2403.11 and 2403.19  

Smoking  tobacco,  whether  or 

not containing tobacco substitutes 

IX.3.4 Liability of the Union‘s guaranteeing associations 

Article 228 UCC 

The Union is considered, for the purposes of the TIR procedure, to 
form  a  single  territory.  However,  each  Member  State  has  at  least 
one authorised national guaranteeing association. 

527 

 
 
Article 164 IA 

Article 11.1 TIR 
Convention 

A valid notification of non-discharge given by the relevant customs 
authority to its guaranteeing association in accordance with the TIR 
Convention has the same legal effect as if the notification had been 
given  to  another  guaranteeing  association  by  its  own  customs 
authority. 

IX.4 Formalities at the office of departure or entry  

This paragraph provides information about: 

• 

• 

• 

• 

• 

• 

introduction (Paragraph IX.4.1); 

acceptance of the TIR carnet data (Paragraph IX.4.2); 

security of vehicle/container (Paragraph IX.4.3); 

action  at  the  customs  office  of  departure  or  entry  (Paragraph 
IX.4.4); 

intermediate loading (Paragraph IX.4.5); 

discrepancies (Paragraph IX.4.6). 

IX.4.1 Introduction 

Article 1 (k) TIR 
Convention 

TIR Handbook, 
Section 1.2 

Article 228 UCC 

The  customs  office  of  departure  fulfils  two  distinct  and  vital 
functions. These functions account for three of the five pillars of the 
TIR  system.  The  first  function  is  to  accept  the  TIR  carnet,  ensure 
the  physical  security  of  the  road  vehicle/container,  and  apply 
customs controls.  

The  other,  equally  important,  function  concerns  the  discharge  (see 
Paragraph  IX.5.2)  of  the  TIR  operation  and,  where  necessary,  the 
recovery of the duties and taxes due (see Paragraph 6.4). Since the 
Union is considered to form a single territory for the purposes of the 
rules governing the use of the TIR carnet, the role and responsibility 
of the Union's customs office of departure is particularly significant. 

Article 273(1) IA 

The  electronic  transit  system  of  the  Union  to  be  used  for  the 
exchange  of  messages  for  TIR  is  the  new  computerised  transit 
system (NCTS), already used for Union transit.  

Within the customs territory of the Union, the termination/discharge 

528 

 
 
 
 
 
Article 276 IA 

of  the  TIR  operation  between  the  customs  offices  of  departure  or 
entry and the customs offices of destination or exit is accelerated by 
replacing the return of the appropriate part of voucher No 2 with the 
sending  of  the  following  messages:  ‘Arrival  Advice’  (IE006)  and 
‘Control Results’ (IE018). 

Note: 

The NCTS is used only for TIR operations within the Union (i.e. not 
in  common  transit  countries).  For  a  TIR  transport  entering  the 
Union from a third country which has undertaken part of its journey 
in a non-Union country before re-entering the Union, the TIR carnet 
holder  (or  his  representative) is  responsible  for submitting  the TIR 
carnet  data  to  initiate  a  TIR  operation  at  each  customs  office  of 
entry to the Union.  

See Annex IX.8.9 for an example. 

IX.4.2 Acceptance of TIR carnet data 

Article 273 IA 

For the exchange of TIR carnet data for TIR operations and for the 
completion  of  the  customs  formalities  of  Union  transit 
procedures, NCTS shall be used. 

TIR carnet data are exchanged through electronic messages at three 
levels: 

• 

• 

• 

between the TIR carnet holder and customs (external domain); 

between the customs offices of one country (national domain); 
and 

among  the  national  customs  administrations  and  with  the 
European Commission (common domain). 

In general, a TIR carnet holder may have the following options for 
submitting  electronic  TIR  carnet  data,  depending  on  the  Member 
State concerned: 

• 

• 

• 

direct trader input (including input via a customs website); 

electronic data interchange (EDI); 

data input at the customs office (at a terminal made available to 
operators); 

529 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Article 274 IA 

Annex 1 TIR 
Convention 

Annex 10 (4) TIR 
Convention 

• 

interface  developed  by 
through  an 
organisation (e.g. EPD application of IRU). 

the 

international 

The use of the TIR carnet without the exchange of TIR carnet data 
for  TIR  operation  in  the  event  of  a  temporary  failure  of  electronic 
systems is described in Annex IX.8.4 (fallback procedure). 

Although  it  is  obligatory  for  the  TIR  carnet  holder  to  submit  TIR 
carnet  data  at  the  customs  office  of  departure  or  entry  using  the 
NCTS, to avoid any legal consequences arising from a discrepancy 
between  the  electronic  message  and  the  TIR  carnet  data,  the 
customs authorities of the Union are obliged to continue to fill in the 
TIR carnet in conformity with the TIR Convention. 

In a situation where a discrepancy arises between the particulars in 
the NCTS and the TIR carnet, the TIR carnet information is decisive 
and the electronic  data  shall be corrected by the TIR carnet holder 
so that they match the TIR carnet information. 

Each TIR carnet has a unique reference number. A TIR carnet may 
have  4,  6,  14,  or  20  vouchers.  One  pair  of  vouchers  is  used  per 
Contracting Party; the number of vouchers indicates the number of 
Contracting  Parties that can  be  transited, including the  Contracting 
Parties of departure and destination. 

It  is  important  to  ensure  that  only  valid  TIR  carnets  are  accepted. 
The  list  of  TIR  carnets  recorded  as  invalid  by  the  international 
organisation can be downloaded from its electronic database.  

IRU is responsible for the printing and distribution of the TIR carnet 
and has introduced some security measures to ensure that a false or 
counterfeit TIR carnet can be recognised. These features include: 

•  The embossed ‘logo’ of a truck on the front cover 

•  The use of thermo-chronic printing ink 

A bar code matching the alphanumeric TIR carnet number. 

Article 12 TIR 
Convention 

However even a genuine TIR carnet can be invalid if, for example, 
it has not been signed and stamped by the issuing association or if 
the  validity  date  shown  in  Box  1  of  the  TIR  carnet  cover  has 
expired.  

As with all customs controls, the degree and intensity of the checks 
to be applied before the TIR carnet is accepted  will be determined 

530 

 
 
 
 
 
 
 
 
on  the  basis  of  a  risk  analysis.  These  checks  will  include  ensuring 
that  the  guarantee  cover  is  available  for  the  goods  loaded  (see 
Paragraph IX.3.3). 

IX.4.3 Security of vehicle/container 

Annex 2 TIR 
Convention 

Given the mutual recognition of customs controls, it is vital that the 
customs office of departure ensures that the vehicle or container is 
approved for the transport of goods under cover of a TIR carnet. In 
the majority of cases, and in accordance with risk analysis, this will 
be  limited  to  an  examination  of  the  vehicle's  Certificate  of 
Approval.  However,  it  should  also  be  borne  in  mind  that  these 
certificates  can  be  readily  falsified  or  forged.  A  missing  or  non-
valid  certificate  of  approval  means  that  no  TIR  operation  can  be 
started.  

IX.4.3.1  Recommendation  on  the  use  of  a  code  system  to  report  defect  remarks  in  the 

Certificate of Approval 

Annexes  2,  3,  4  to 
the TIR Convention 

the  Administrative  Committee  for 

On  11 June 2015, 
the  TIR 
Convention  decided  to  recommend  that  customs  authorities,  when 
recording  defect  remarks  under  item  No  10  of  the  Certificate  of 
Approval,  shall  supplement  hand-written  defects  with  a  code  system 
indicating the place and  type of any defect. The  uniform code system 
specified  in  this  Recommendation  shall  be  used  by  all  customs 
authorities in the Union. However, the absence of any code under item 
No 10 of the Certificate of Approval must not prevent a Certificate of 
Approval being accepted, as long as the provisions of Annex 3 of the 
TIR Convention are fulfilled.  

IX.4.4 Action at the customs office of departure or entry  

Article 276 IA 

In  addition  to  presenting  the  TIR  carnet  and  all  the  documents 
needed to accompany  it, the vehicle  and the  goods, the TIR carnet 
holder or his/her representative is responsible for submitting to the 
customs  office  of  departure  or  entry  the  TIR  carnet  data  in  NCTS 
with  the  ‘Declaration  Data’  (IE015)  message,  abiding  by  the  rules 
and using the codes specified for electronic transit declarations. 

Appendix C2 TDA 

Annex B-DA 

The  data  elements  of  the  TIR  carnet  corresponding  to  NCTS  data 
attributes are shown in Annex IX.8.2.  

The customs offices of destination or exit in the Union where goods 

531 

 
 
Annex B-IA 

shall be presented in order to terminate the TIR operation are shown 
in the database of EU customs offices. The website address is:  

http://ec.europa.eu/taxation_customs/dds2/col/col_search_home.jsp
?Lang=en.  

NCTS  automatically  validates  the  declaration.  Validation  may 
include  a  check  on  the  TIR  ID  holder  via  ITDB.  An  incorrect, 
incomplete  or  non-compatible  declaration  is  rejected  with  the 
‘Declaration Rejected’ (IE016) message.  

When  the  declaration  is  accepted  by  the  customs  authorities,  the 
system will generate a Master Reference Number (MRN), which is 
allocated  to  the  TIR  operation  and  communicated  with  the  ‘MRN 
Allocated’  message  (IE028)  to  the  TIR  carnet  holder  or  his/her 
representative.   

The  declaration  then  has  ‘Accepted’  status.  The  customs  office  of 
departure or entry sets a time limit within which the goods shall be 
presented at the customs office of destination or exit (see 4.4.6) and 
decides about controls on the goods/vehicle, including the sealing of 
the vehicle.  

The  customs  office  of  departure  or  entry  can  check  the  validity  of 
the TIR ID holder number by one of the following methods: 

Article 276 IA 

•  automatically, during the acceptance of the declaration 
connecting their national transit system with the ITDB; 

•  manually, before the release of a TIR operation via the ITDB; 
•  manually via the ITDB in the event of a fallback procedure, as 

described in Annex IX.8.4. 

For  amendment,  cancellation  and  verification  of  the  electronic 
declaration, see Transit Manual Part IV, Chapter 2. 

IX.4.4.1 Proper use of the TIR carnet 

The  use  of  the  TIR  carnet  should  complement  the  example  of  the 
duly  filled-in  TIR  carnet.  See  Annex  8.3  for  step-by-step 
instructions on how to fill in the TIR carnet and the handling of the 
vouchers  in  various  customs  offices  (on  departure,  en  route  and  at 
the destination).  

The  customs  office  of  departure  should  also  pay  close  attention  to 
the proper filling in the cover page of the TIR carnet.  

532 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
IX.4.4.2 Recommendation on the use of HS code 

and 

Resolutions 
Recommendations 
TIR Handbook 

On  31 January 2008,  the  Administrative  Committee  for  the  1975 
TIR  Convention  decided  to  recommend  that  TIR  carnet  holders 
provide  the  six-digit  HS  code,  in  addition  to  a  description  of  the 
goods, in box 10 of the goods manifest on the yellow voucher (not 
for customs use) of the TIR carnet.  

Customs  offices  of  departure  in  the  Union  will  also  accept  the 
inclusion  of  the  HS  code  on  TIR  carnet  vouchers  for  customs  use 
and as part of electronic TIR carnet data.  

It should be noted that the TIR carnet holder is not obliged to enter 
the HS code. 

In cases where the HS code is provided, the customs authorities at 
the  customs  office  of  departure  or  entry  should  check  whether  the 
HS  code  given  tallies  with  the  one  shown  in  other  customs, 
commercial or transport documents. 

IX.4.4.3 Proof of the customs status of Union goods 

Articles  119  and 
127 DA 

Article  207 IA 

Where  a  TIR  carnet,  as  a  single  transport  document  issued  in  a 
Member  State,  covers  Union  goods  brought  from  another  Member 
State through the territory of a third country, the TIR carnet holder 
may enter the code ‘T2L’ (or ‘T2LF’ for Union goods consigned to, 
from or between special fiscal territories) together with his signature 
(Box  10)  on  all  the  relevant  vouchers  of  the  TIR  carnet  goods 
manifest to provide evidence of the customs status of Union goods.  

Where the TIR carnet also covers non-Union goods, the code ‘T2L’ 
or  ‘T2LF’  and  the  signature  shall  be  entered  clearly  to  show  that 
they relate only to Union goods. 

The  code  ‘T2L’  or  ‘T2LF’  on  all  relevant  vouchers  of  the  TIR 
carnet shall be authenticated by the customs office of departure with 
the stamp and the signature of the competent official. 

IX.4.4.4 Presentation of a guarantee 

To have goods released for a TIR operation, a guarantee is required. 
For TIR operations, the guarantee is presented in the form of a valid 
TIR carnet. Guarantee type B and the TIR carnet number are used in 
information  about 
NCTS.  Paragraph 

IX.3  provides 

further 

533 

 
 
guarantees.  

IX.4.4.5 Sealing of vehicles/containers 

Article 19 TIR 
Convention 

Annex 2 TIR 
Convention 

to 

the 

sealing  of 

should  also  be  given 

Attention 
the 
vehicles/containers.  It  is  vital  to  check  the  number  of  the  customs 
seals  to  be  affixed  and  their  exact  location  by  examining  the 
Certificate  of  Approval  (point  5)  and  its  attached  photographs  (or 
sketches). If the customs office of departure considers it necessary, 
it may affix more seals to prevent any unauthorised opening of the 
load compartment.  

Customs seals affixed by the  customs office of  departure are to be 
applied  in  the  correct  fashion  and  seals  already  applied  should  be 
closely  checked  by  the  customs  office  of  entry  to  detect  any 
unlawful interference. The use of exporter's or carrier's seals instead 
of customs seals is not acceptable in the TIR system. 

IX.4.4.6 Time limit 

Articles  276 and 
278  IA 

The customs office of departure or entry shall set a time limit within 
which  the  goods  shall  be  presented  at  the  customs  office  of 
destination or exit. 

The  time  limit  prescribed  by  that  office  is  binding  on  the  customs 
authorities  of  the  Member  States  whose  territory  the  goods  enter 
during the TIR operation. Those Member States cannot change the 
prescribed time limit. 

Where the goods are presented to the customs office of destination 
or  exit  after  expiry  of  the  time  limit  set  by  the  customs  office  of 
departure  or  entry,  the  TIR  carnet  holder  shall  be  deemed  to  have 
complied  with  the  time  limit  if  he/she  or  the  carrier  proves  to  the 
satisfaction of the customs office of destination or exit that the delay 
is not attributable to him/her.  

When setting the time limit, the customs office of departure or entry 
shall take into account: 

• 
• 
• 

the means of transport to be used; 
the itinerary; 
any transport or other legislation which may affect the setting 
of a time limit (for example: social or environmental 
legislation affecting the mode of transport, transport 

534 

 
 
 
 
regulations on working hours and mandatory rest periods for 
drivers); 
any information communicated by the TIR carnet holder, 
where appropriate. 

• 

IX.4.4.7 Itinerary for movements of goods under a TIR operation 

Article 275 IA 

Where  the  customs  office  of  departure  or  entry  considers  it 
necessary  (for  example,  for  the  transport  of  goods  presenting 
increased risk), it shall cases prescribe an itinerary for the transport, 
taking  into account any  relevant information  communicated  by  the 
TIR carnet holder. 

It  is  not  feasible  to  prescribe  the  precise  itinerary  to  be  followed. 
However, as a minimum, the Member States to be transited should 
be entered in Box 22 of the TIR carnet and in NCTS.  

In  general  it  is  to  be  expected  that  goods  moved  under  a  TIR 
operation,  and  especially  in  the  case  of  live  animals  or  perishable 
goods, are expected to be transported to their destination using the 
most economically justified route. 

IX.4.4.8 Release of a TIR operation 

Article 276 IA 

The  TIR  operation  will  be  released  after  the  acceptance  of  TIR 
carnet data and necessary controls. The customs office of departure 
or  entry  shall  notify  the  TIR  carnet  holder  of  the  release  of  the 
goods for the TIR operation.  

Article 184 DA 

The  customs  office  of  departure  shall  record  the  MRN  of  the  TIR 
operation in the TIR carnet counterfoil No 1, Box 2 (Under No) and 
return it to the TIR holder or his/her representative.  

It is not mandatory for the Transit Accompanying Document (TAD) 
or 
to 
the  Transit/Security  accompanying  document  (TSAD) 
accompany  the  goods  with  the  TIR  carnet,  if  the  MRN  on  TIR 
carnet  is  easily  readable  or  the  MRN  is  to  be  submitted  to  the 
customs authorities by some other means (e.g. in bar code  form or 
displayed on an electronic or mobile device). 

However, the TIR carnet holder may request the  customs office of 
departure or entry to provide him/her with the TAD or  TSAD in a 
form  determined  by  that  customs  office  (as  a  printout  or  by 
electronic means).  

535 

 
 
 
 
 
 
 
 
Article 276 IA 

The TIR carnet voucher No 1  endorsed with the  MRN is detached 
and retained by the customs office of departure or entry.  

On  release  of  the  goods,  NCTS  automatically  transfers  the 
‘Anticipated Arrival Record’ (IE001 message) to the customs office 
of  destination  or  exit.  The  external  message  ‘Released  for  Transit’ 
(IE029) to the TIR carnet holder or his/her representative may also 
be sent. 

IX.4.5 Intermediate loading 

Article 18 TIR 
Convention 

A TIR transport may involve a maximum of four92 customs offices 
of departure and destination.  

Where  additional  goods  are  loaded  at  an  intermediate  customs 
office  en  route,  that  office  is  to  act  as  both  the  customs  office  of 
destination  and  the  customs  office  of  departure  for  the  use  of  the 
TIR carnet and the TIR carnet data.  

The procedures described above under point 4.4 are to be followed. 
In  particular,  the  earlier  operation  will  be  closed  in  NCTS  and 
messages IE06 and IE018 sent (see Paragraph IX.5.3).  

After  loading  the  additional  goods,  the  TIR  carnet  holder  is 
responsible for submitting a new declaration with TIR carnet data in 
NCTS,  including  all  details  of  the  earlier  consignments  (such  as 
previous  document  reference  (MRN)).  See  Annex  IX.8.9  for  an 
example. 

IX.4.5.1 Temporary suspension of the TIR transport  

Article 26 TIR 
Convention 

Comments on 
Articles 2 and 26 
TIR Convention  

Article 26 (2) TIR 
Convention 

Suspension,  even  if  temporary,  of  a  TIR  transport  means  that  no 
TIR guarantee is provided for the suspended part of the journey. A 
TIR  transport  shall  be  suspended  if  it  takes  place  in  a  non-
Contracting  Party  of  the  TIR  Convention.  Where  a  TIR  transport 
involves  a  non-road  leg  (e.g.  a  sea  crossing  involving  a  simpler 
transit  procedure  or  no  transit  procedure),  the  TIR  carnet  holder 
may  ask  the  customs  authorities  to  suspend  the  TIR  transport  for 
that portion of the journey and resume it at the end of the non-road 
leg.  

92 It could be up to eight in case amendments of depositary notification C.N.99.2021.TREATIES-XI.A.16 enter 

into force in March 2022.  

536 

 
                                                 
Article 26 (3) TIR 
Convention 

In such cases, the controls and formalities of the customs offices of 
exit  and  entry  shall  be  carried  out  respectively.  See  paragraphs 
IX.4.4 and IX.5.3. 

Comments on 
Articles 2 and 26 
TIR Convention 

However,  within  one  Contracting  Party  the  TIR  procedure  may  be 
applied to a portion of the journey not made by road (e.g. railways) 
in cases where the customs authorities are in a position to ensure the 
controls  and  formalities  for  a  proper  start  and  termination  of  the 
procedure at the customs offices of entry and exit (and destination, 
if appropriate). 

IX.4.6 Discrepancies 

IX.4.6.1 Treatment of discrepancies 

In essence, three types of discrepancies or irregularities concerning 
goods need to be considered: 

•  Missing goods 

•  Excess goods 

•  Mis-described goods 

How  such  discrepancies  are  handled  will  depend  on  whether  the 
irregularity is detected by  the customs office of departure or entry, 
and whether an export declaration is also involved. 

IX.4.6.2 Discrepancies detected by the customs office of departure 

Article 40 TIR 
Convention 

An  irregularity  detected  by  the  customs  office  of  departure  before 
the TIR carnet and the submitted TIR carnet data are accepted is to 
be  treated  as  an  irregularity  associated  with  the  previous  customs 
procedure, for example customs warehousing, temporary storage or 
goods  released  for  export  procedure.  This  is  likely  to  be  the  case 
where  the  discrepancy  concerns  matters  like  the  description  and 
quantity  of  the  goods,  where  information  concerning  the  previous 
customs  procedure  has  simply  been  transposed  to  the  TIR  carnet 
and its data. 

However,  there  might  be  circumstances  where  the  irregularity  was 
fraudulent  and  designed  to  misuse  or  abuse  the  TIR  and  transit 
systems  by, for  example, describing  goods presenting  an increased 
risk  as  other  goods.  In  such  cases  it  would  be  appropriate  to  take 
punishment action according to the national instructions against the 

537 

 
 
responsible parties. 

IX.4.6.3 Discrepancies detected by the customs office of entry  

Article 23 TIR 
Convention 

Article 24 TIR 
Convention 

Article 8.5 TIR 
Convention 

Article 8.7 TIR 
Convention 

Article 79 UCC 

Article 8.5 TIR 
Convention 

The customs authorities of the customs office of entry shall examine 
the goods during the sealed  TIR transport  only  in  special cases.  In 
the event of an examination, the new seals affixed and, if necessary, 
the  control  results  shall  be  recorded  by  that  customs  authorities  in 
remaining TIR carnet vouchers and the corresponding counterfoils, 
as well as in NCTS.  

An irregularity detected by the customs office of entry will need to 
be  treated  on  its  merits.  If  the  undeclared  goods  concerned  are 
detected in the sealed load compartment of the road vehicle then the 
TIR  carnet  holder  is  the  primary  person  directly  liable  person, 
debtor of the customs debt. For fiscal reasons, the secured amount is 
covered  by  the  TIR  carnet  guarantee  and  the  guaranteeing 
association shall be liable. 

If  for  any  reason  the  TIR  operation  cannot  be  allowed  to  proceed, 
e.g.  because  the  importation  of  goods  is  either  prohibited  or 
restricted, the goods will need to be held at the border. 

If, on the other hand, the TIR operation can proceed, then the details 
of  the  detected  goods  should  be  endorsed  on  the  remaining  TIR 
carnet  vouchers  (see  the  box  marked  ‘For  official  use’).  The 
annotation in the box marked ‘For official use’ should read ‘Excess 
goods:  Article  8.5  TIR  Convention’,  followed  by  a  description  of 
the goods detected and the quantity.  

In NCTS the data is to be corrected accordingly by the TIR carnet 
holder before its acceptance at the customs office of entry. 

When  excess  goods  are  discovered  that  are  not  contained  in  the 
sealed  load  compartment,  they  are  be  treated  as  smuggled  goods 
unlawfully  introduced  into  the  Union,  and  appropriate  action  must 
be  taken.  Under  these  circumstances  the  guaranteeing  association 
shall not be held liable for any duties and taxes that may arise, even 
though the driver or  the  TIR  carnet holder may  be  regarded as  the 
customs debtors. 

IX.5 Formalities at the customs office of destination or exit  

This paragraph provides information about: 

538 

 
 
 
 
 
 
 
 
 
 
• 

introduction (Paragraph IX.5.1); 

•  discharge  of  the  TIR  operation  at  departure  (Paragraph 

IX.5.2); 

•  action at the customs office of destination or exit (Paragraph 

IX.5.3); 

•  change  of  customs  office  of  destination  or  exit  (Paragraph 

IX.5.4); 

• 

• 

incidents  en  route  and  the  use  of  the  certified  report 
(Paragraph IX.5.5); 

irregularities (Paragraph IX.5.6); 

•  control system for TIR carnets (Paragraph IX.5.7); 

• 

• 

intermediate unloading (Paragraph IX.5.8); 

the  use  of  the  TIR  carnet  for  returned  goods  (Paragraph 
IX.5.9). 

IX.5.1 Introduction 

The customs office of destination or exit has a key responsibility to 
ensure the prompt termination of the TIR operation. 

IX.5.2 Discharge of the TIR operation by the customs office of departure or entry  

The discharge of the TIR operation is a highly significant action by 
the competent authorities at departure or entry because it effectively 
ends the liability of the guaranteeing association. 

Article 10.2 TIR 
Convention 

The TIR operation may be discharged only  if it has been correctly 
terminated. 

Article 215(2) UCC 

Article 1 (e) TIR 
Convention 

The action of discharging the TIR operation is implicit in the sense 
that  the  customs  office  of  departure  or  entry  takes  no  formal 
decision  or  action.  Nor  is  any  formal  notification  sent  to  the 
guaranteeing  association  to  confirm  the  discharge.  The  TIR  carnet 
holder  and  the  guaranteeing  association  can  regard  the  TIR 
operation as discharged if there is no notification to the contrary. 

539 

 
 
 
IX.5.3 Action at the customs office of destination or exit  

Articles 278-279 IA  On  presentation  of  the  goods,  the  vehicle,  the  TIR  carnet  and  the 
MRN of the TIR operation within the time limit set by the customs 
office of departure or entry, the customs office of destination or exit 
will  check  the  affixed  seals  and  use  the  MRN  to  retrieve  the  data 
from NCTS and register it. 

Article 277 IA 

Article 274 IA 

Article 274 IA 

The ‘Arrival Advice’ message (IE006) is sent to the customs office 
of departure or entry to inform it that the consignment has arrived.  

On completion of  any necessary  controls  based  on  the  information 
contained in the ‘Anticipated Arrival Record’ message (IE001), the 
customs  office  of  destination  or  exit  sends  the  ‘Control  Results’ 
(IE018) message, using the appropriate codes, to the customs office 
of  departure  or  entry.  This  message  must  also  contain  any 
information  added  to  the  Certified  Report  and  the  TIR  carnet 
counterfoil  No  1  during  transport.  This  could  be  information 
concerning  such  matters  as  transhipment,  new  seals,  incidents  or 
accidents (Paragraph IX.5.5). 

The customs office of destination detaches and retains both parts of 
TIR carnet voucher No 2, annotates the TIR carnet counterfoil, and 
returns the TIR carnet to the TIR carnet holder. 

Where goods have been released for a TIR operation in NCTS at the 
customs office of departure or entry and the system at the customs 
office of destination or exit is not available upon the arrival of the 
goods,  the  customs  office  of  destination  or  exit must  carry  out  the 
necessary controls and terminate the procedure on the basis of TIR 
carnet voucher No 2.  

Entries into NCTS are made by the customs office of destination or 
exit  a  posteriori  when  the  system  is  available  again,  to  enable  the 
customs  office  of  departure  or  entry  to  discharge  the  operation  in 
NCTS. 

Where  the  goods  have  been  released  for  the  TIR  operation  at  the 
customs  office  of  departure  or  entry,  without  the  exchange  of  TIR 
carnet data for the TIR operation, in the event of a temporary failure 
on the basis of the TIR carnet only, the customs office of destination 
or  exit  shall  terminate  the  procedure  on  the  basis  of  TIR  carnet 
voucher  No  2  and  return  the  appropriate  part  of  it  to  the  customs 
office of departure or entry. 

540 

 
Article 279(4) IA 

The  customs  office  of  destination  is  to  endorse  the  TIR  carnet  by 
completing counterfoil No 2 and retaining voucher No 2. Following 
the  endorsement,  the  customs  office  of  destination  is  to  return  the 
TIR carnet to the TIR carnet holder. If the TIR carnet holder is not 
present,  the  TIR  carnet  is  to  be  returned  to  the  person  who  has 
presented it, who is deemed to be acting on behalf of the TIR carnet 
holder. 

IX.5.4 Change of the customs office of destination or exit  

Article 1(l) TIR 
Convention 

Article 278 (3) IA 

The  TIR  Convention  permits  the  TIR  carnet  holder  to  present  the 
goods  and  the  TIR  carnet  and  terminate  the  TIR  operation  at  a 
customs  office  of  destination  or  exit  other  than  the  one  declared. 
That office  then becomes the customs office of destination or exit. 

As NCTS will show that the actual customs office of destination or 
exit  has  not  received  an  ‘Anticipated  Arrival  Record’  (IE001) 
message  for  the  MRN presented, that  customs office  shall  send  an  
‘Anticipated Arrival Record Request’ message (IE002).  

The  customs  office  of  departure  or  entry  shall  respond  with 
"Anticipated  Arrival  Record  Response"  message 
(IE003) 
communicating  the  data  in  the  ‘Anticipated  Arrival  Record’ 
message (IE001). The customs office of destination or exit can then  
send  the  ‘Arrival  Advice’  (IE006)  message  and  continue  with 
further actions (see IX.5.3). 

After receiving the ‘Arrival Advice’ (IE006) message, the customs 
office of departure or entry must inform the declared customs office 
of  destination  or  exit,  using  the  ‘Forwarded  Arrival  Advice’ 
message  (IE024),  that  the  goods  have  arrived  at  another  customs 
office of destination or exit. 

If  the  customs  office  of  departure  or  entry  does  not  find  the 
operation via the MRN,  it shall include in the  ‘Anticipated Arrival 
Record Response’ message (IE003) the reasons (coded 1 to 4) why 
the ‘Anticipated Arrival Record’ message (IE001) cannot be sent.  

The possible reasons for rejection are as follows: 

Code  1.  the  TIR  operation  has  already  been  presented  at  another 
customs office of destination or exit; 

Code  2.  the  TIR  operation  was  cancelled  by  the  customs  office  of 

541 

 
departure or entry;  

Code  3.  the  MRN  is  unknown  (either  for  technical  reasons  or 
because of irregularities) or; 

Code 4. other reasons.  

(For an explanation of the codes see Part I.4.4.5). 

The customs office of destination or exit shall  examine the reason 
for  rejection  and,  if  that  reason  so  allows,  terminate  the  TIR 
operation and detach and retain both parts of the TIR carnet voucher 
No 2. It must also annotate the TIR carnet counterfoil No 2, return 
the  appropriate  part  of  voucher  No  2  to  the  customs  office  of 
departure  or  entry,  and  return  the  TIR  carnet  to  the  TIR  carnet 
holder.  

IX.5.5 Incidents during the movement of goods and the use of the certified report 

Article 25 TIR 
Convention 

Article 277 IA 

If  the  customs  seals  are  broken  or  if  any  goods  are  destroyed  or 
damaged in the event of an accident occurring en route, the carrier 
shall  immediately  contact  the  customs  authorities,  or,  if  that  is  not 
possible,  any  other  competent  authorities  of  the  country  the 
consignment is in.  

If the carrier was obliged to deviate from the itinerary prescribed by 
the  customs  office  of  departure  or  entry  owing  to  circumstances 
beyond his control or if the incident or accident within the meaning 
of  Article  25  of  the  TIR  Convention  happened  in  the  customs 
territory  of  the  Union,  the  carrier  shall  present  the  goods,  the 
vehicle,  the  TIR  carnet  and  the  MRN  to  the  nearest  customs 
authority  of  the  Member  State  in  whose  territory  the  means  of 
transport is located. 

 The  authorities  concerned  shall  draw  up  the  certified  report 
contained in the TIR carnet with minimum delay.  

In  the  event  of  an  accident  necessitating  transfer  of  the  load  to 
another vehicle, this transfer may be carried out only in the presence 
of the authority concerned. This authority shall draw up the certified 
report. 

Explanatory Note 
to Article 29 TIR 
Convention 

Unless the TIR carnet bears the words ‘Heavy or bulky goods’, the 
substituting  vehicle  or  container  must  also  be  approved  for  the 
transport of goods under customs seals. 

542 

 
 
 
 
 
 
Furthermore, it shall  be sealed and details of the seals affixed shall 
be indicated in the certified report.  

However, if no approved vehicle or container is available, the goods 
may be transferred to an unapproved vehicle or container, provided 
that  it  affords adequate safeguards.  In the  latter  event,  the  customs 
authorities  shall  judge  whether  they  can  allow  the  transport  under 
cover of the TIR carnet to continue in that vehicle or container. 

In the event of imminent danger necessitating immediate unloading 
of  the  whole  or  part  of  the  load,  the  carrier  may  take  action  on 
his/her/its  own  initiative  without  waiting  for  action  by  the 
authorities. It shall then be up to the carrier to furnish the customs 
authorities  with  proof  that  he/she/it  was  compelled  to  take  such 
action  in  the  interests  of  the  vehicle  or  container  or  of  the  load. 
When  the  preventive  measures  have  been  implemented  and  the 
danger  averted,  the  carrier  shall  notify  the  customs  authorities 
without delay, so that the facts may be verified, the load examined, 
the vehicle or container sealed and the certified report drawn up. 

The customs office of destination or exit sends a ‘Control Results’ 
message  (IE018)  message  containing  any  information  available 
about  the  incident  entered  in  the  Certified  Report  and  the  TIR 
carnet.  

The certified report shall remain attached to the TIR carnet. 

IX.5.6 Irregularities detected at the customs office of destination or exit  

IX.5.6.1 Irregularities concerning goods 

Article 8.5 TIR 
Convention 

Any irregularity detected by the customs office of destination or exit 
should  be  treated  on  its  merits.  If  the  undeclared  goods  concerned 
are  detected  in  the  sealed  load  compartment  of  the  road  vehicle 
then,  for  fiscal  reasons,  they  are  covered  by  the  TIR  carnet 
guarantee and the guaranteeing association shall be liable. The TIR 
carnet  will  need  to  be  annotated  in  Box  27  of    Voucher  No  2  and 
Box 5 of counterfoil No 2.  

The  annotation  should  read  ‘Excess  goods:  Article  8.5  TIR 
Convention’,  followed  by  a  description  of  the  goods  and  the 
quantity. In NCTS the ‘Control Results’ message (IE018) is sent by 
the  customs  office  of  destination  or  exit,  with  the  ‘B’  code  and 
accompanied  by  the  remark  ‘Waiting  for  discrepancies  resolution’ 

543 

 
asking the customs office of departure or entry to investigate.  

The  operation  then  has  the  status  ‘Waiting  for  resolution’  at  the 
customs office of departure or entry. 

Once the issue is resolved, the customs office of departure or entry 
uses the ‘Notification Resolution of discrepancies’ message (IE020) 
to inform the customs office of destination or exit. The goods shall 
then be released and the operation discharged by the customs office 
of departure.  

If the irregularity involves missing or mis-described goods, similar 
action is required regarding the endorsement of the TIR carnet and 
sending of messages in NCTS. 

IX.5.6.2 Irregularities concerning seals 

At the customs office of destination or exit, the customs shall check 
whether  the  affixed  seals  are  still  intact.  If  the  seals  have  been 
broken  or  tampered  with,  the  customs  office  of  destination  or  exit 
shall  indicate  this  information  in  the  "Control  Results  message 
(IE018) that it sends to the customs office of departure or entry.  

In  such  cases,  that  office  shall  judge  by  the  facts  presented  and 
determine  the  appropriate  measures  to  take  (goods  may  be 
examined,  for  example)  before  informing  the  customs  office  of 
departure or entry. 

IX.5.6.3 Other irregularities 

Where the irregularity is fraudulent and designed to misuse or abuse 
the  TIR  system,  it  is  appropriate  to  take  legal  action  against  the 
parties responsible.  

IX.5.7 Control system for TIR carnets 

Article 6.2bis TIR 
Convention 

Annex 10 TIR 
Convention 

An  international  organisation  authorised  by  the  Administrative 
Committee is responsible for establishing a control system for TIR 
carnets,  to  ensure  that  the  international  guarantee  system  is  well  
organised  and  functions  effectively.  Currently,  this  authorised 
organisation  is  the  International  Road  Transport  Union  (IRU), 
which uses an electronic controls system (called SafeTIR). 

544 

 
 
 
The  customs  office  of  destination  shall  make  available  the 
information concerning the termination or partial termination of the 
TIR operation in NCTS.  

This information shall be transmitted by the fastest available means 
of  communication,  if  possibly  daily.  At  least  the  following 
information  shall  be  sent  of  all  the  TIR  carnets  presented  at  the 
customs office of destination: 

a.  TIR carnet reference number; 

b.  Date and record number in the customs ledger (bookkeeping); 

c.  Name or number of customs office of destination; 

d.  Date  and  reference  number  indicated  in  the  certificate  of 
termination of the TIR operation (Boxes 24-28 of Voucher No 2) 
at the customs office of destination (if different from (b)); 

e.  Partial or final termination; 

f.  Termination  certified  with  or  without  reservation,  without 

prejudice to Articles 8 and 11 of the TIR Convention; 

g.  Other information or documents (optional); 

Page number of the TIR carnet on which the termination is certified. 

IX.5.8 Intermediate unloading  

Article 18 TIR 
Convention 

A TIR transport may involve at the most four93 customs offices of 
departure and destination.  

If part of the goods are unloaded in the intermediate customs office 
en  route,  that  office  is  to  act  as  both  the  customs  office  of 
destination and the customs office of departure for the purposes of 
the TIR carnet and the TIR carnet data.  

The procedures described under point IX.5.3 are to be followed. In 
particular,  the  earlier  operation  in  NCTS  should  be  closed  and 
messages IE006 and IE018 sent.  

After unloading, the TIR carnet holder is responsible for submitting 
a new declaration of the remaining goods in NCTS. See Annex 8.9. 

93 It could be up to eight in March 2022 (cf. footnote 90).  

545 

 
 
                                                 
c) for an example. 

IX.5.9 Treatment of returned TIR transports 

Explanatory Note 
to Article 2 (0.2-1) 

A  TIR  transport  may  begin  and  end  in  the  same  country  if  part  of 
the journey is performed in another Contracting Party. 

Best practices TIR 
Handbook 

This can also be applied in cases where another Contracting Party is 
not  allowing  the  TIR  transport  to  continue  on  its  territory  (for 
instance, if certain goods are prohibited). In such cases there are two 
alternative scenarios: 

•  The customs office of entry in the Contracting Party concerned 
should  start  the  TIR  operation  and  immediately  certify  it  as 
terminated,  indicating  the  precise  reason  for  the  refusal  in  the 
box  marked  ‘For  official  use’  on  all  remaining  vouchers.  The 
TIR carnet holder will then return to the customs office of exit 
of  the  preceding  country  and  request  a  change  in  country  and 
the customs office of destination for the TIR transport. To that 
end,  the  TIR  carnet  holder  requests  the  customs  authorities  to 
certify the changes made in Box 7 on page 1 of the cover and 
in Boxes 6 and 12 of all remaining vouchers. 

•  The customs office of entry in the Contracting Party concerned 
refuses  to  certify  the  TIR  carnet  as  described  above.  The  TIR 
carnet  holder  will  then  return  to  the  customs  office  of  exit  of 
the preceding country and request a change in country and the 
customs office of destination for the TIR transport. To that end, 
the TIR carnet holder requests the customs authorities to certify 
the changes made in Box 7 on page 1 of the cover and in Boxes 
6  and  12  of  all  remaining  vouchers  and  additionally  requests 
that  the  customs  authorities  indicate  in  the  box  marked  ‘For 
official  use’  on  all  remaining  vouchers  a  reference  to  the 
refusal  by  the  authorities  of  the  consecutive  country  to  accept 
the TIR carnet. 

The same TIR carnet (the remaining pages) may be used to continue 
the TIR transport. 

IX.6 Enquiry procedure 

This paragraph provides information about: 

546 

 
 
• 

• 

• 

• 

• 

• 

pre-enquiry action (Paragraph IX.6.1); 

enquiry procedure (Paragraph IX.6.2); 

alternative proof of termination (Paragraph IX.6.3); 

debt and recovery (Paragraph IX.6.4); 

claim against guaranteeing association (Paragraph IX.6.5); 

application of Articles 163-164 IA (Paragraph IX.6.6). 

IX.6.1 Pre-enquiry action 

In  cases  where  the  customs  office  of  departure  or  entry  does  not 
receive  the  ‘Arrival  Advice’  message  (IE006)  by  the  time  limit 
within which the goods must be presented at the customs office of 
destination  or  exit,  those  authorities  must  use  the  ‘Status  Request’ 
message  (IE904)  to  check  whether  NCTS  in  the  Member  State  of 
destination  or  exit  corresponds  to  that  status.  The  system  at 
destination  automatically  checks  the  status  and  replies  with  the 
‘Status  Response’  message  (IE905).  For  further  details,  see  Part 
VII.2.5. 

IX.6.2 Enquiry procedure 

Article 280 IA 

If  the  status  described  in  Paragraph  IX.6.1  matches  at  both  offices 
and  no  messages  are  missing,  the  competent  authorities  of  the 
Member State of departure or entry must either initiate the enquiry 
procedure  required  to  obtain  the  information  needed  to  discharge 
the  TIR  operation  or,  if  that  is  not  possible,  establish  whether  a 
customs  debt  has  been  incurred,  identify  the  debtor  and  determine 
the Member State responsible for recovering the customs debt.  

For  further details of the electronic enquiry and the debt  recovery, 
see Parts VII and VIII.  

However,  to  initiate  the  procedure  of  making  an  enquiry  to  the 
declared  customs  office  of  destination  or  exit,  it  is  recommended 
that  the competent authorities  of the Member State of  departure  or 
entry verify the existence of a record concerning the termination of 
the  operation  from  the  electronic  controls  system  operated  by  the 
international organisation, as per Annex 10 to the TIR Convention. 

In cases where the TIR operation cannot be discharged at the latest 

547 

 
 
 
 
 
 
 
 
 
 
 
 
28  days  after  sending  the  enquiry  request  to  the  declared  customs 
office  of  destination  or  exit,  the  customs  authority  of  the  Member 
State  of departure or  entry  shall request the  TIR  carnet holder and 
inform  the  guaranteeing  association  to  furnish  proof  that  the  TIR 
operation  has  been  terminated  or  of  the  actual  place  where  the 
offence  or  irregularity  has  occurred.  The  ‘Request  on  non-arrived 
movements’  message  (IE140)  may  be  used  for  the  request  to  the 
TIR  carnet  holder  or  to  his  representative  and  the  ‘Information 
about non-arrived movements’ message (IE141) for the response.  

In both cases, proof (of termination or of the place of irregularity) is 
to be furnished by the TIR carnet holder within 28 days of the date 
of request. This period can be extended for a further 28 days at the 
request of the TIR carnet holder.  

If, after that period: 

• 

• 

• 

• 

• 

there  is no response  from the customs  office  of  destination or 
exit,  

the  customs  office  of  destination  provides  confirmation,  or  it 
transpires that the TIR carnet has not been presented,  

no  alternative  proof  is  furnished  that  satisfies  the  customs 
authority 

there is no proof that the TIR operation has been terminated, or  

no other Member State has asked to transfer the responsibility 
for recovery, 

the  customs  authorities  of  the  Member  State  of  departure  or  entry 
shall  formally  notify  the  guaranteeing  association  and  the  TIR 
Carnet  holder  of  the  non-discharge  of  the  TIR  operation.  The 
notification, which may be sent at the same time, should be sent by 
post,  to  use  every  possible  means  to  ensure  that  the  notification  is 
received by the addressee.  

In any event, the notification must be made within one  year of the 
date of acceptance of the TIR carnet.  

Where,  during  the  steps  of  an  enquiry  procedure,  it  is  established 
that  the  TIR  operation  was  terminated  correctly,  the  customs 
authority of the Member State of departure or entry shall discharge 
the  TIR  operation  and  shall  immediately  inform  the  guaranteeing 
association  and  the  TIR  carnet  holder  and,  where  appropriate,  any 

548 

Article 11 (1) of the 
TIR Convention 

Article 280 (8) IA 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
customs authority that may have initiated a recovery procedure. 

IX.6.3 Alternative proof of termination 

Article 281 IA 

Article 280 (8) IA 

As  an  alternative  proof  that  the  TIR  operation  has  terminated,  the 
customs  authorities  of  a  Member  State  of  departure  or  entry  may 
accept  any  document  certified  by  the  customs  authority  of  the 
Member  State  of  destination  or  exit  where  the  goods  have  been 
presented.  

This  alternative  proof  must  identify  the  goods  and  establish  that 
they have been presented at the customs office of destination or exit 
or delivered to an authorised consignee. 

The  TIR  carnet  holder  or  the  guaranteeing  association  may  also 
present  as  an  alternative  proof,  to  the  satisfaction  of  the  customs 
authority  of  a  Member  State  of  departure  or  entry,  one  of  the 
following documents identifying the goods: 

•  a  document  or  a  customs  record  certified  by  the  customs 
authority  of  a  Member  State  establishing  that  the  goods  have 
physically left the customs territory of the Union; 

•  a  customs  document  issued  in  a  third  country  where  the  goods 

are placed under a customs procedure; 

•  a  document  issued  in  a  third  country  and  endorsed  by  the 
customs authorities of that country, certifying that the goods are 
considered to be in free circulation in that country. 

A  copy  of  the  above-mentioned  documents,  certified  by  the 
authorities as true copies, may be provided as proof. 

The  office  in  charge  of  the  enquiry  should  inform  the  TIR  carnet 
holder and the guaranteeing association whether it has accepted the 
alternative proof produced as evidence of the termination of the TIR 
procedure.  The  office  in  charge  of  the  enquiry  is  also  expected  to 
communicate to the TIR carnet holder any evidence supporting the 
discharge of the procedure which has  been uncovered  at  the  office 
during the enquiry procedure. 

IX.6.4 Debt and recovery 

The customs authorities of the Member  State  of departure or  entry 
are primarily responsible for initiating debt recovery action if there 
is an irregularity giving rise to the payment of a customs debt and/or 

549 

 
 
other charges. 

IX.6.4.1 Identification of person(s) directly liable 

Article 78 DA 

In the absence of proof that the TIR operation has been terminated, 
the  customs  authorities  of  the  Member  State  of  departure  or  entry 
must determine the place where a customs debt was incurred within 
seven  months  of  the  latest  date  on  which  the  goods  should  have 
been  presented  at  the  customs  office  of  destination  or  exit.  They 
must  also  identify  the  debtor  and  determine  the  Member  State 
competent to recover the customs debt. 

Article 105 UCC 

The customs debt shall be entered in the accounts within the 14-day 
limit after that seven-month period.  

To  this  end,  the  customs  authorities  of  the  Member  State  of 
departure  or  entry  can  act  on  any  information  they  have  at  their 
disposal,  including  any  information  furnished  by  the  guaranteeing 
association and the TIR carnet holder. 

Article 11 (1) TIR 
Convention 

Articles 79, 84 and 
87 UCC 

Articles 77 DA, 78 
DA, 163 IA, 311 
IA,   

To  identify  the  person  or  persons  liable,  the  general  provisions  of 
the UCC, IA and DA are to be followed. In most cases, the customs 
debt  can  be  expected  to  have  been  incurred  either  through  the 
goods’  removal  from  ‘customs  supervision’  or  through  non-
fulfilment  of  the  obligations  arising  from  the  use  of  the  TIR 
procedure.  As  the  TIR  carnet  holder  is  responsible  for  presenting 
the goods, etc. to the office of destination or exit, it is envisaged that 
he  or  his  representative  will  prima  facie  be  the  person(s)  directly 
liable. 

For further details of the electronic debt and recovery procedure, see 
Part VIII. 

IX.6.4.2 Recovery of the debt and/or other charges 

Article 11 (2) TIR 
Convention 

Debt  recovery  against  the  person  or  people  liable  follows  the 
standard procedures – see Part VIII. Under the TIR Convention, the 
competent  authorities  must  require  payment  by  the  person  or 
persons  liable  to  pay  the  duties  and  taxes  due.  However,  in 
situations  where  the  TIR  carnet  holder  is  resident  in  the  third 
country  it  is  not  always  possible  to  secure  payment  of  the  charges 
due. The TIR Convention acknowledges this through its use of the 
phrase  ‘shall  as  far  as  possible  require  payment  from  the  person 

550 

 
liable’.  

The phrase ‘as far as possible’ implies that the competent authorities 
must  make  an  effort  to  require  the  payment.  As  a  minimum,  this 
effort  involves  the  issue  of  a  formal  demand  for  payment.  The 
demand should be addressed to the person. 

Should payment not be forthcoming after one month from the date 
on which the debt was communicated to the debtor, then the amount 
–  up  to  the  limit  of  the  guarantee  –  shall  be  claimed  against  the 
guaranteeing association. 

IX.6.5 Claim against guaranteeing association 

Article  11(3)  TIR 
Convention 

The  claim  against  the  guaranteeing  association  can  be  made  at  the 
earliest  after  one  month  from  the  date  of  the  notification  of  non- 
discharge and within 2 years of the date of notification. Care should 
be taken to avoid sending a premature claim (that is, a claim made 
before  the  expiry  of  the  one-month  time  limit),  as  this  might 
jeopardise the claim’s validity.  

In  practice,  the  earlier  of  these  two  deadlines  will  be  used  where 
there  is  no  prospect  of  recovering  the  debt  from  the  person  or 
persons  liable  and  where  the  actual  place  of  the  offence  or 
irregularity is not known. The later deadline will be used when there 
is  a  realistic  prospect  of  recovering  the  debt  from  the  person  or 
persons liable. 

It  is  known  that  all  claims  made  against  the  national  guaranteeing 
association are referred to the IRU. This enables the IRU to ‘verify’ 
the validity of the claims. It is important therefore that all claims are 
substantiated  with  supporting  documentation  showing,  as  a 
minimum,  that  the  irregularity  has  given  rise  to  the  payment  of 
import  duties  and  taxes,  that  the  debtor  has  been  identified,  that 
action has been  taken against  the  debtor to  require  the payment  of 
the charges due, and that the notifications have been sent in a proper 
and timely fashion.  

IX.6.6 Application of Articles 163-164 IA 

Because  the  customs  territory  of  the  Union  is  considered  to  be  a 
single  territory  for  the  purposes  of  the  TIR  procedure,  it  is  not 
always  easy  to  identify  which  Member  State  is  competent  to  deal 
with  irregularities,  etc.  arising  under  the  procedure.  Thus  the 

551 

 
 
notifications  of  non-discharge  referred  to  in  Paragraph  IX.6.2  are 
also  deemed  to  have  been  sent  to  all  the  guaranteeing  associations 
within the Union. 

IX.6.6.1 Transfer of responsibility for recovering the debt 

Article 167(1)IA 

Article 1 (o) TIR 
Convention 

Article 11(2) TIR 
Convention 

Article 11(1) TIR 
Convention 

Article 11(2) TIR 
Convention 

Article 11(3) TIR 
Convention 

Where it proves necessary to transfer responsibility for recovery to 
another Member State, the initiating or requesting Member State is 
to send ‘all the necessary documents’ to the Member State to which 
the  request  is  addressed.  The  term  ‘necessary  documents’  shall 
include  any  correspondence  between  the  initiating  Member  State 
and its national guaranteeing association. 

If  this  correspondence  concerns  relevant  information  made  by  the 
initial  guaranteeing  association  concerning  the  validity  of  the 
notification,  the  Member  State  to  which  the  request  is  addressed 
will  have  to  decide  whether  it  can  sustain  a  claim  against  its 
guaranteeing association. In the event of an appeal against a claim, 
the  guaranteeing  association  of  the  Member  State  to  which  the 
request  is  addressed  may  use  this  correspondence  to  support  its 
grounds for appeal against the claim made by the Member State to 
which the request is addressed in accordance with the civil laws of 
that country. 

IX.7 Authorised consignee 

This paragraph provides information about: 

• 
• 

• 
• 
• 

introduction (Paragraph IX.7.1); 
authority  to  break  and  remove  customs  seals  (Paragraph 
IX.7.2); 
arrival of the goods (Paragraph IX.7.3); 
presentation of the TIR carnet (Paragraph IX.7.4); 
endorsement  and  return  of  the  TIR  carnet  to  the  TIR  carnet 
holder (Paragraph IX.7.5). 

IX.7.1 Introduction 

The  general rule is  that  the  goods placed under  the  TIR  procedure 
shall be presented at the customs office of destination together with 
the vehicle, the TIR carnet and the MRN of the TIR operation. 

552 

 
 
 
Article 230 UCC 

Articles 186-187 
DA 

Article 282 IA  

However,  the  authorised  consignee  may  receive  the  goods  at  the 
premises,  or  in  some  other  approved  place,  without  presenting  the 
goods, the vehicle, the TIR carnet or the MRN of the TIR operation 
at the customs office of destination. 

The TIR authorised consignee procedures are based on the existing 
Union/common  transit  procedures.  Thus  the  procedures  set  out  in 
Part VI are to be followed. 

In comparison to the standard TIR operation, the authorisation as an 
authorised  consignee  in  TIR  operations  applies  only  to  TIR 
operations where the final unloading place is the premises stipulated 
in that authorisation. 

IX.7.2 Authority to break and remove customs seals 

Article 282 IA 

Mutual  recognition  of  customs  controls  is  one  of  the  pillars  of  the 
TIR procedure, and the affixing and removal of customs seals is an 
essential  element  thereof.  This  is  why  the  authorisation  should 
explicitly state that the TIR carnet holder of the authorisation or its 
representative is authorised to break and remove customs seals.  

Under no circumstances must the authorised consignee remove the 
customs seals before obtaining permission from the customs office 
of  destination  in  the  form  of  the  ‘Unloading  Permission’  message 
(IE043). 

IX.7.3 Arrival of the goods 

Article 282 IA 

The  authorised  consignee  shall  use  the  ‘Arrival  Notification’ 
message (IE007) to inform the customs office of destination of the 
arrival of the goods, in accordance with the conditions laid down in 
the authorisation. This enables the competent authorities to carry out 
controls, where necessary, before the consignee unloads the goods.  

The ‘Arrival Advice’ (IE006) message is sent to the customs office 
of departure or entry to inform it that the consignment has arrived. 

The customs office of destination permits the goods to be unloaded 
using  the  ‘"Unloading  Permission"  (IE043)  message,  if  it  does  not 
intend  to  check  the  cargo  before  unloading.  The  authorised 
consignee  shall  remove  the  seals;  control  and  unload  the  goods, 
comparing  them  with  the  information  given  in  the  TIR  carnet  and 
the ‘Unloading Permission’ message; enter the unloaded goods into 

553 

 
his  records  and  send  at  the  latest  on  the  third  day  following  the 
arrival  of  the  goods  the  "Unloading  Remarks"  (IE044)  message  to 
the  customs  office  of  destination.  This  message 
includes 
information about any irregularities observed. 

IX.7.4 Presentation of the TIR carnet 

Article 282 IA 

The  TIR  carnet  and  the  MRN  of  the  TIR  operation  shall  be 
presented to the customs office of destination within the time limit 
set  in  the  authorisation  for  the  purpose  of  endorsement  and 
termination of the TIR operation.  

IX.7.5 Endorsement and return of the TIR carnet to the TIR carnet holder 

Article 279(4) IA  

The  customs  office  of  destination  is  to  endorse  the  TIR  carnet  by 
completing counterfoil No 2 and retaining voucher No 2. Following 
the  endorsement,  the  customs  office  of  destination  is  to  return  the 
TIR carnet to the TIR carnet holder or his representative. 

Comment to Article 
28 TIR Convention 

The  customs  office  of  destination  shall  introduce  the  "Control 
Results"  (IE018)  message  into  NCTS  and  transmit  the  data  in 
accordance with Paragraph IX.5.7. 

554 

 
 
 
IX.8 Annexes to Part IX 

IX.8.1 Focal points in the Union94 

For the latest version of this list of focal points, please click on the following link: 

EUROPA:  https://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-
customs-transit/common-union-transit_en 

94  The full list of TIR focal points is available at http://www.unece.org/tir/focalpoints/login.html  

555 

 
 
 
 
 
                                                 
IX.8.2 The correlation table 

Box Content TIR 

Field Name NCTS 

Country/ies of Departure (Cover page, Box 6) 

Country of Dispatch (Box 15) 

Country/ies of Destination (Cover page, Box 7)  Destination Country (Box 17) 

Registration No of Vehicles (Cover page, Box 8)  Identity at Departure (Box 18) 

Cert(s)  of  Approval  of  Vehicles  (Cover  page, 
Box 9) 

Produced Docs/Certificates (Box 44) 

Container Number(s) (Cover page, Box 10) 

Container (Box 19), Container number (Box 31) 

No of TIR Carnet (Volet Box 1) 

Produced Document Reference (Box 44),  

TIR carnet holder (Volet Box 4) 

Trader Holder of the procedure (Box 50), EORI 
number,  TIR  ID  holder  number  as  defined  for 
box  3  of  the  cover  of  TIR  carnet  (see  Annex 
IX.8.3) Trader Principal (Box 50), EORI number 

Country/ies of Departure (Volet Box 5) 

Country of Dispatch (Box 15) 

Country/ies of Destination (Volet Box 6) 

Destination Country (Box 17) 

Registration No of Vehicles (Volet Box 7) 

Identity at Departure (Box 18) 

Documents Attached (Volet Box 8) 

Produced Docs/Certificates (Box 44) 

Containers, Packages Marks and Nos (Volet Box 
9) 

Container  number  (Box  31),  Marks  &  Nos  of 
Packages (Box 31) 

Packages  and  Articles  Number  and  Type, 
Description of goods (Volet Box 10)* 

Kind of Packages (Box 31), Number of Packages 
(Box  31),  Item  Number  (Box  32),  Textual 
Description (Box 31), HS Code (Box 33) 

Gross Weight (Volet Box 11) 

Total Gross Mass (Box 35) 

Declaration Place and Date (Volet Box 14) 

Declaration Date (Box C) 

Seals Number and Identification (Volet Box 16)  Seals Number, Seals Identity (Box D) 

Office of Departure or Entry (Volet Box 18) 

Reference No OoDep (Box C)  

Time limit for Transit (Volet Box 20) 

Date Limit (Box D) 

Registry No at Off. of Dep. (Volet Box 21) 

Master Reference Number (MRN) 

*  Under the rules on the use of the TIR carnet, this box is used to indicate ‘heavy or bulky goods’ as referred 
to  in  Article  1(p)  of  the  TIR  Convention.  The  same  applies  to  cases  where  the  symbol  ‘T2L’  is  used,  in 
accordance with Article 319 of the IPC 

556 

 
                                                 
Box Content TIR 

Field Name NCTS 

Office of Destination (Volet Box 22) 

Customs Office of Dest. (Box 53), addressee of 
IE01 

Consignee (Produced docs) 

Trader Consignee (Box 8) 

557 

 
 
 
IX.8.3 Filling in the TIR carnet 

Filling in boxes in the TIR carnet 

Part 7.2 Best practices with regard to the use of TIR carnet, Annex I of the TIR Handbook  

Page 1 of the cover filled in by the association or the TIR carnet holder 

Box 1 

Box 2 

Box 3 

Box 4 

Box 5 

Box 6 

Box 7 

Box 8 

A final date of validity (in the format dd/mm/yyyy) after which the 
TIR  carnet  may  not  be  presented  for  acceptance  at  the  customs 
office  of  departure.  Provided  that  it  has  been  accepted  by  the 
customs  office  of  departure  on  or  before  the  final  date  of  validity, 
the  TIR  carnet  remains  valid  until  the  termination  of  the  TIR 
operation at the customs office of destination. [Note: no corrections 
are allowed in this box]. 

Name of the national issuing association. 

the 

accordance  with 

Identification  (ID)  number,  name,  address  and  country  of  the  TIR 
carnet holder. An individual and unique identification (ID) number 
is assigned to the TIR carnet holder by the guaranteeing association 
in 
format: 
‘AAA/BBB/XX…X’,  with  ‘AAA’  representing  a  three-letter  code 
of  the  country  where  the  person  utilising  TIR  carnets  has  been 
authorised,  ‘BBB’  representing  a  three-digit  code  of  the  national 
association through which the TIR carnet holder has been authorised, 
and  ‘XX…X’  representing  consecutive  numbers  (maximum  10 
digits), identifying the person authorised to utilise TIR carnets.  

harmonised 

following 

Stamp and signature of the issuing association. 

Signature 
organisation. 

(stamped)  of 

the  secretary  of 

the 

international 

Country (countries) where the TIR transport of a load or part-load of 
goods begins. 

Country (countries) where the TIR transport of a load or part-load of 
goods ends. 

Registration number or numbers of the road vehicle(s), not only that 
of a motor-driven vehicle (e.g. tractor unit), but also the registration 
number  of  a  trailer  or  semi-trailer  towed  by  such  a  vehicle.  When 
national  legislation  does  not provide for  registration  of  trailers and 
semi-trailers,  the  identification  or  manufacturer’s  number  shall  be 
provided instead of the registration number. 

558 

 
Box 9 

Box 10 

Box 11 

Box 12 

Number and date of the TIR approval certificate(s). 

Number(s) of the container(s), if applicable. 

Various observations, e.g. the endorsement ‘Heavy or bulky goods’. 

Signature of the TIR carnet holder or his representative. 

Voucher No 1/No 2 (yellow) not for customs use 

The  TIR  carnet  holder  is  responsible  for  completing  the  yellow 
voucher. The content of the sheet must tally with that of vouchers 1-
20, i.e. the white and green sheets. As a rule, the customs authorities 
do not enter their notices on this sheet except in situations where the 
TIR carnet holder requests endorsement of changes. 

and 

Resolutions 
Recommendations 
TIR Handbook 

On  31 January 2008,  the  Administrative  Committee  for  the  TIR 
Convention decided to recommend that TIR carnet holders provide 
the  six-digit  HS  code,  in  addition  to  a  description  of  the  goods,  in 
Box  10  of  the  goods  manifest  on  the  yellow  voucher  (not  for 
customs use) of the TIR carnet.  

The  customs  offices  of  departure  in  the  Union  will  accept  the 
inclusion  of  the  HS  code  on  the  TIR  carnet  vouchers  for  customs 
use.  

Note that the TIR carnet holder is not obliged to enter the HS code. 

In cases where the HS code is given, the customs authorities at the 
customs  office  of  departure  or  entry  (en  route)  should  check 
whether  the  HS  code  given  tallies  with  the  one  shown  in  other 
customs, commercial or transport documents. 

Voucher No 1 (white) filled in by the TIR carnet holder 

TIR carnet reference number. 

Office(s)  where  the  TIR  transport  of  a  load  or  part-load  of  goods 
begins.  The  number  of  offices  of  departure  can  vary  from  one  to 
three,  depending  on  the  number  of  offices  of  destination  (Box  12 
below).  The  total  number  of  customs  offices  of  departure  or 
destination must not exceed four. 

Name and/or logo of the international organisation. 

Identification  (ID)  number,  name,  address  and  country  of  the  TIR 

Box 1 

Box 2 

Box 3 

Box 4 

559 

 
 
Box 5 

Box 6 

Box 7 

Box 8 

Box 9 

Box 10 

Box 11 

Box 12 

carnet holder. For details, please refer to Box 3 of the cover. 

Country (countries) where the TIR transport of a load or part-load of 
goods begins. 

Country (countries) where the TIR transport of a load or part-load of 
goods ends. 

Registration number or numbers of the road vehicle(s), not only that 
of  a  motor-driven  vehicle,  but  also  the  registration  number  of  a 
trailer  or  semi-trailer  towed  by  such  a  vehicle.  Where  national 
legislation  does  not  provide  for  registration  of  trailers  and  semi-
trailers, the identification or manufacturer’s number shall be shown 
instead of the registration number. 

In line  with No  10 (c) or  No 11  of the Rules regarding  the Use of 
the TIR carnet, additional documents may be attached to the carnet. 
In  this  case,  the  customs  office  of  departure  should  attach  them  to 
the TIR carnet using staples or other devices and by stamping them 
in such a way that their removal would leave obvious traces on the 
TIR  carnet.  To  avoid  the  documents  being  replaced,  the  office  of 
departure  should  stamp  each  page  of  the  attached  documents.  The 
documents should be attached to the cover (or yellow sheet) and to 
every voucher of the TIR carnet. Particulars of these documents are 
to be indicated in this box. 

a)  Identification  number(s)  of  the  load  compartment(s) 
or container(s) (where applicable). 

b) Identification marks or numbers of packages or articles. 

Number and type of packages or articles, description of goods. The 
description  of  goods  should  include  their  trade  name  (televisions, 
videos,  CD  players,  etc.)  and  must  enable  them  to  be  clearly 
identified.  Generic  indications,  such  as  electronics,  household 
appliances,  clothes,  or  interior  supplies,  are  not  accepted  as 
descriptions of goods. The recommended HS code (from the yellow 
page)  may  also  be  inserted  here.  In  addition,  the  number  of 
packages associated with each description of goods must be shown 
in  the  goods  manifest.  Where  bulky  goods  are  concerned,  the 
quantity of goods must be declared. 

Gross weight in kilograms (KG). 

Numbers  of  packages  intended  for  delivery  at  various  customs 
offices  of  destination,  the  total  number  of  packages  and  names 

560 

 
Boxes 13-15 

(locations)  of  the  said  offices.  The  number  of  customs  offices  of 
destination can vary from one to three, depending on the number of 
customs  offices  of  departure  (Box  2  above).  The  total  number  of 
customs offices of departure and destination must not exceed four. 

Place,  date,  and  the  signature  of  the  TIR  carnet  holder  or  the 
holder’s agent. By filling in this box, the TIR carnet holder assumes 
responsibility for the authenticity of the information supplied in on 
the  TIR  carnet.  These  entries  should  be  made  on  all  TIR  carnet 
vouchers. 

Voucher No 1 (white) filled in by customs authorities 

For official use 

Any information to facilitate customs control, e.g. the number of the 
previous customs document, etc. 

Box 16 

Box 17 

Box 18 

Box 19 

Box 20 

Box 21 

Box 22 

Number  and  identification  particulars  of  the  seals  or  identification 
marks  applied.  The  last  customs  office  of  departure  shall  indicate 
this information on all remaining vouchers. 

Date  (in  accordance  with  the  format  dd/mm/yyyy),  stamp  and 
signature of a competent official at the customs office of departure. 
At  the  last  customs  office  of  departure,  the  customs  officer  shall 
sign  and  date  stamp  Box  17  below  the  manifest  on  all  remaining 
vouchers. 

Name of the customs office of departure or of entry. 

An  X  should  be  entered  in  the  appropriate  box  if  seals  or  other 
identification  marks  are  found  to  be  intact  at  the  start  of  a  TIR 
operation.  The first customs office of departure does  not  fill in this 
box. 

A  time  limit  (deadline,  with  the  date  given  in  the  format 
dd/mm/yyyy  and  time,  if  appropriate)  for  transit,  within  which  the 
TIR  carnet,  together  with  the  road  vehicle,  the  combination  of 
vehicles or the container, must be presented at the customs office of 
exit or destination.  

Identification  particulars  of  the  customs  office  of  departure  or  of 
entry,  followed  by  the  registration  number  assigned  to  the  TIR 
operation in the customs ledger. 

Miscellaneous,  e.g.  the  office  en  route  or  office  of  destination  at 
which  the  goods  must  be  presented.  If  necessary,  the  prescribed 

561 

 
route may be indicated here. 

Box 23 

Date  (in  the  format  dd/mm/yyyy),  stamp  and  signature  of  a 
competent official of the customs office of departure or entry. 

Counterfoil No 1 (white) filled in by customs authorities 

Box 1 

Box 2 

Box 3 

Box 4 

Box 5 

Box 6 

Identification  particulars  of  the  customs  office  of  departure  or 
entry. 

Master  Reference  Number  (MRN)  or  other  registration  number 
assigned to the TIR operation. 

Where applicable, number and identification particulars of the seals 
or identification marks applied. 

An  X  should  be  entered  in  the  appropriate  box  if  seals  or  other 
identification  marks  are  found  to  be  intact  at  the  start  of  a  TIR 
operation. The first customs office of departure does not fill in this 
box. 

Miscellaneous,  e.g.  the  customs  office  en  route  or  the  customs 
office of destination at which the goods must be presented. Where 
necessary, the prescribed route may be indicated here. 

Date  (in  the  format  dd/mm/yyyy),  stamp  and  signature  of  a 
competent official of the customs office of departure or entry.  

Counterfoil 1 

If  the  TIR  operation  started  without  any  exchange  of  TIR  carnet 
data (fallback procedure/business continuity – Paragraph 8.4), the 
stamp (model in Annex 8.6.) should be placed on counterfoil No 1 
in a position where it is clearly visible. 

Voucher No 2 (green) filled in by the TIR carnet holder 

Filling in of boxes 1-23 of Voucher No. 2 is similar to the filling in 
of the corresponding boxes of Voucher No. 1.  

Voucher No 2 (green) filled in by customs authorities 

Box 24 

Box 25 

Identification  particulars  of  the  customs  office  of  destination  or 
exit. 

An  X  should  be  entered  in  the  appropriate  box  if  seals  or  other 
identification marks are found to be intact. 

562 

 
 
Box 26 

Box 27 

Number of unloaded packages. Filled in only by customs offices of 
destination and not by the offices of exit. 

This  box  should  be  filled  in  only  in  cases  where  irregularities, 
accidents  or  incidents  have  been  detected  in  connection  with  the 
TIR transport. In such situations, an R should be inserted, followed 
by a clear description of any reservation. If the customs authorities  
certify  the  termination  of  TIR  operations  subject  to  systematic 
unspecified reservations, they should state their reasons for doing 
so.  

Box 28 

Date  (in  the  format  dd/mm/yyyy),  stamp  and  signature  of  a 
competent official of the customs office of destination or exit. 

When  returning  the  appropriate  part  of  voucher  No  2  if  the  TIR 
operation started without the exchange of TIR carnet data (fallback 
procedure/business  continuity  –  Paragraph  8.4),  the  following 
must be provided on the back of the voucher: the return address of 
the customs authorities of the Member State of departure or entry 
(en  route),  and  the  ‘NCTS  fallback  procedure’  stamp  (model  in 
Annex 8.6.) in the box marked ‘For official use’. 

Counterfoil No 2 (green) filled in by customs authorities 

Box 1 

Box 2 

Box 3 

Box 4 

Box 5 

Identification  particulars  of  the  customs  office  of  destination  or 
exit.  

An  X  should  be  entered  in  the  appropriate  box  if  seals  or  other 
identification marks are found to be intact. 

Number  of  unloaded  packages.  Filled  in  only  by  customs  offices 
of destination, not by customs offices of exit. 

Where  applicable, the number and identification particulars of the 
new seals or new identification marks should be applied. 

Like Box 27 of voucher No 2, this box should be filled in only if 
irregularities,  accidents  or  incidents  have  been  detected  in 
connection with the TIR transport. In such situations, an R should 
be inserted, followed by a clear  description of  any  reservation.  If 
the  customs  authorities  certify  the  termination  of  TIR  operations 
subject  to  systematic  unspecified  reservations,  they  should  state 
their reasons for doing so. 

Box 6 

Date  (in  the  format  dd/mm/yyyy),  stamp  and  signature  of  a 

563 

 
Box 1 

Box 2 

Box 3 

Box 4 

Box 5 

Box 6 

competent official of the customs office of destination or  exit. 

Filling-in of the Certified report of the TIR Carnet 

Customs office(s) of departure. 

TIR carnet number. 

Name of the international organisation. 

Registration number(s) of road vehicle(s). 

TIR carnet holder and identification number. 

Condition of the customs seals; an X in the appropriate box:  

- Left-hand box: seals are intact; 

- Right-hand box: seals have been broken.  

Box 7 

Condition of the load compartment, container(s): 

Box 8 

Box 9 

Box 10 

Box 11 

Box 12 

- Left-hand box: load compartment is intact; 

- Right-hand box: load compartment has been opened. 

Remarks / findings 

The  box  marked  ‘No  goods  appeared  to  be  missing’  must  be 
completed by entering an X: 

- Left-hand box: no goods are missing. 

- Right-hand box: goods are missing. In this case, Boxes 10 to 13 
must be completed to show which goods are missing or destroyed. 

a)  Load  compartment(s)  or  container(s):  enter  identification 
particulars. 

b) Marks and numbers of packages or articles: enter identification 
particulars. 

Number and type of packages or articles, description of goods. 

(M) for missing goods. 

(D) for destroyed goods. 

564 

 
Box 13 

Box 14 

Box 15 

Remarks, particulars of quantities missing or destroyed. 

Date (dd/mm/yyyy), place and time of the accident. 

Measures  taken  to  enable  the  TIR  operation  to  continue:  an  X 
should  be  entered  in  the  appropriate  box  and  where  appropriate, 
other items should be completed: 

- Upper box: affixing of the new seals: number and description. 

- Middle box: transfer of load, see Box 16. 

- Lower box: other. 

Box 16 

If the goods have been transferred: item ‘Description of each road 
vehicle/container substituted’ is completed: 

a)  Vehicle  registration  number;  if  the  vehicle  has  been  approved 
for TIR transport, an X should be entered in the left-hand box. If 
not, an X should be entered in the right-hand box. 

b)  Identification number(s)  of  the  container(s); if the  container(s) 
has  (have)  been  approved  for  TIR  transport,  an  X  should  be 
entered in the left-hand box. If not, an X should be entered in the 
right-hand box. 

The number of the certificate of approval, if appropriate, should be 
entered  in  the  right-hand  side  of  the  right-hand  box.  The  number 
and particulars of the seals affixed should be entered in the line to 
the right of the right-hand box. 

Name/title and particulars of the authority that has completed the 
certified report; place, date (dd/mm/yyyy), stamp and signature. 

Date  (dd/mm/yyyy),  stamp  and  signature  of  the  next  customs 
office reached by the TIR transport. 

The  detachable  numbered  corner  on  the  back  sheet  of  the  TIR 
carnet  shall  be  detached  and  returned  to  the  TIR  carnet  holder  if 
the  TIR  carnet  has  been  taken  into  possession  by  competent 
authorities for  investigation.  It shall  be  endorsed by the authority 
which has taken the TIR carnet into possession with a stamp and 
signature with clarification. 

Box 17 

Box 18 

Tear-off slip 

565 

 
IX.8.4 TIR operations in particular circumstances (the fallback/business continuity 
procedure) 

Article 274 IA 

Use of the TIR carnet 

Where  NCTS  or  the  computerised  system  used  by  TIR  carnet 
holders  to  lodge  TIR  carnet  data  are  unavailable  at  the  customs 
office  of  departure  or  entry,  the  fallback/business  continuity 
procedure is used and the TIR operation is released on the basis of 
the  TIR  carnet.  The  use  of  the  fallback/business  continuity 
procedure is indicated on counterfoil No 1 and by stamping the box 
marked ‘For official use’ of voucher No 2, in line with the model in 
Annex 8.6. 

When  returning  the  appropriate  part  of  voucher  No  2  in  the 
fallback/business  continuity  procedure,  the  back  of  the  voucher 
must be marked with the return address of the customs authorities of 
the Member State of departure or entry. 

Article 279(5) IA 

In  such  cases,  NCTS  cannot  be  used  to  terminate  or  discharge  the 
TIR operation within the customs territory of the Union.  

The  customs  office  of  destination  or  exit  terminates  the  TIR 
procedure on the basis of voucher No 2 of the TIR carnet and sends 
the appropriate part of it to the  customs authorities of the Member 
State of departure or entry. This must be done within eight days of 
the  date  of  termination.  The  customs  office  of  departure  or  entry 
compares  the  information  provided  by  the  customs  office  of 
destination or exit to discharge the procedure. 

Pre-enquiry action in the event of the fallback/business continuity procedure 

Best practices TIR 
Handbook 

If  the  fallback/business  continuity  procedure  is  used  and  the 
customs authorities of the Member State of departure or entry have 
not received the appropriate part of voucher No 2 of the TIR carnet 
by the eight-day deadline, they may interrogate the IRU's electronic 
controls  system,  SafeTIR,  to  establish  whether  the  presentation  of 
the  TIR  carnet  at  destination  or  exit  has  been  reported  there.  That 
may help them send the TIR carnet enquiry notice to the present or  
last customs office of destination or exit in the Union. 

If  the  consultation  indicates  that  the  TIR  carnet  has  not  been 
presented  to  the  customs  office  of  destination,  the  customs 
authorities of the Member State of departure or entry may decide to 
start the enquiry procedure  immediately  with the declared  customs 

566 

 
office of destination or exit in the Union. 

Enquiry procedure in the event of the fallback/business continuity procedure 

Article 280 (6) IA  Whenever the customs authorities of the Member State of departure 
or  entry  have  not  received  proof  that  the  TIR  operation  has  been 
terminated  within  two  months  of  the  date  of  the  acceptance  of  the 
TIR  carnet,  or  suspect  earlier  that  no  termination  has  taken  place, 
they send a TIR carnet enquiry notice (model below) to the customs 
office of destination or exit. The same also applies if it subsequently 
transpires  that  proof  of  termination  of  the  TIR  operation  was 
falsified. 

The  procedure  laid  down  in  Part  VII,  Chapter  4  (the  enquiry 
procedure) applies mutatis mutandis. 

Best practices TIR 
Handbook 

The models for the information letter and the enquiry notice to be 
used in a fallback/business continuity procedure are:  

567 

 
IX.8.5 Written notification 

Information letter to be sent to the TIR guaranteeing association and the TIR carnet holder 

…………………………… 

…………………. 

(full name of the customs office/administration concerned) 

(place and date) 

Subject: 

Information concerning TIR carnet No………… 

addressed to…..………………………………………………………… 

(full name and address of the TIR carnet holder) 

…………………………………………………………… 

(full name of the guaranteeing association)  

Dear Madam/Sir, 

We  kindly  inform  that  our  customs  administration  has  not  received  the  confirmation  of  the 
proper  termination  of  the  TIR  operation  within  the  European  Union  carried  under  the  TIR 
carnet No……….….  

In  addition,  we  have  checked  the  status  of  this  TIR  carnet  in  the  Control  system  for  TIR 
carnets and: 

(2) 

there is no information confirming the termination of this TIR operation in the Union, 

(3) 

there  is  a  record  concerning  this  TIR  operation  and  we  have  already  contacted  the 
customs office of destination in ………………………in order to confirm this SafeTIR 
information but we have not received any confirmation so far.951 

Therefore,  according  to  Article  280  (7)  of  the  Commission  Implementing  Regulation  (EU) 
2015/2447  of  24 November 2015  laying  down  detailed  rules  for  implementing  certain 
provisions of Regulation (EU)  No 952/2013 of  the European Parliament  and of  the Council 
laying down the Union Customs Code and without prejudice to the notification to be made in 
accordance with Article 11.1 of the TIR Convention we ask to provide us with the appropriate 
documents  demonstrating  that  this  TIR  operation  has  been  correctly  terminated  in  the 
European Union within 28 days of the date of this letter. 

1  Option 1 or 2 to be chosen by the customs administration concerned. 

568 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
The proof should be furnished in the form of one of the following documents identifying the 
goods: 

-  a  document  certified  by  the  customs  authority  of  the  Member  State  of  destination  or  exit 
which identifies the goods and establishes that the goods have been presented at the  customs 
office of destination or exit, or been delivered to an authorised consignee 

-  a  document  or  a  customs  record,  certified  by  the  customs  authority  of  a  Member  State, 
which establishes that the goods have physically left the customs territory of the Union 

- a customs document issued in a third country where the goods are placed under a customs 
procedure 

-  a  document  issued  in  a  third  country,  stamped  or  otherwise  certified  by  the  customs 
authority  of  that  country  and  establishing  that  the  goods  are  considered  to  be  in  free 
circulation in that country. 

A copy of the above mentioned documents certified as being true copies by the body which 
certified  the  original  documents,  by  the  authority  of  the  third  country  concerned  or  by  an 
authority of a Member State may be provided as proof. 

………………………………………………….. 

(stamp of the customs office/signature of the person responsible) 

Annexed:  

copy of voucher no 1 of the TIR carnet 

569 

 
 
 
 
 
 
IX.8.6 Specimen enquiry notice 

TIR carnet – enquiry notice 

I. To be completed by the office of departure or entry into the Union 

A. TIR carnet No.                B. Customs office of destination or exit from the Union 
   Copy of voucher No.1 attached      (name and Member State) 
C. Office of departure or entry       D. Vehicle registration number  
   into the Union               or name of vessel, if known 
   (name, address, Member State) 
E. According to information available to this office, the consignment was 
⁯ 1. presented to……………………………………………on …./…./…. 
                          (customs office or authorised consignee)        DD /MM /YY 
⁯ 2. delivered to ………………………………………………………on …./…./…. 
              (name and address of person or firm) DD/ MM/ YY 
⁯ 3. Not any information about the whereabouts of the goods available 

Place and date:                     Signature               Stamp 

II. To be completed by the customs office of destination or exit from the Union: 
Request for additional information 

In order to carry out enquiries the office of departure or entry into the Union is requested to 
send: 
⁯ 1. a precise description of the goods 
⁯ 2. a copy of the invoice 
⁯ 3. a copy of the CMR 
⁯ 4. the following documents or information: 
Place and date:                     Signature               Stamp 

570 

 
 
 
 
 
III To be completed by the customs office of departure or entry into the Union: 
Reply to the request for additional information 

⁯ 1. The information, copies or documents requested are annexed 
⁯  2.  The  information,  copies  or  documents  referred  to  under  numbers  1  2  3  4  are  not 
available                                                     ⁯ ⁯ ⁯ ⁯ 

Place and date:                   Signature                Stamp 

IV. To be completed by the customs office of destination or exit from the Union 

⁯ 1. The appropriate part of Voucher No.2 returned on …./…./….; the duly endorsed copy 
of Voucher No. 1 is attached 

⁯ 2. The appropriate part of Voucher No. 2 is duly endorsed and attached to this enquiry 
notice 
⁯ 3. Enquiries are being made and a copy of Voucher No. 2 or a copy of Voucher No. 1 
will be returned as soon as possible 
⁯ 4. The consignment was presented here without the relative document 
⁯ 5. Neither the consignment nor the TIR carnet were presented here and no information 
about these can be obtained 

Place and date                   Signature                 Stamp 

571 

 
                                                        
 
                            
 
 
 
IX.8.7 Model EU Agreement/Undertaking 

MODEL  EU 
STANDARD  AGREEMENT  BETWEEN  THE  CUSTOMS 
ADMINISTRATIONS  OF  THE  MEMBER  STATES  AND  THEIR  NATIONAL 
GUARANTEEING ASSOCIATIONS ON THE TIR PROCEDURE‡ 

In  accordance  with  Articles  6  and  8,  and  Annex  9,  Part  I,  paragraph  1(d)  of  the  Customs 
Convention  on  the  International  Transport  of  Goods  under  Cover  of  TIR  Carnets  done  at 
Geneva on 14 November 1975, as later amended (hereinafter referred to as TIR Convention), 
the  [name  of  Customs  Administration]  and  the  [name  of  the  national  guaranteeing 
association], as an association approved by the said Customs authorities to act as surety  for 
persons using the TIR procedure§, hereby agree as follows: 

Undertaking 

In accordance with Article 8 and Annex 9, Part I, paragraph 3 (iv) of the TIR Convention, the 
[name of the national guaranteeing association] undertakes to pay to [name of the Customs 
Administration] the secured amount of the customs debt and other charges, together with any 
default  interest,  due  under  the  regulations  of  the  European  Union  and,  where  appropriate, 
under the national law of the [name of the Member State] if an irregularity has been noted in 
connection with a TIR operation. 

This undertaking applies to the movement of goods under cover of any TIR carnet issued by 
the [name of the national guaranteeing association] or by any other guaranteeing association 
affiliated to the international organisation referred to in Article 6.2 of the TIR Convention.  

In  accordance  with  the  provisions  of  Article  8  of  the  TIR  Convention,  the  [name  of  the 
national guaranteeing association] shall be liable, jointly and severally with the persons from 
whom the sums mentioned above are due, for payment of such sums. 

In accordance with Article 163 of Commission Implementing Regulation (EU) 2015/2447 of 
24 November 2015  laying  down  detailed  rules  for  implementing  certain  provisions  of 
Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the 
Union Customs Code the maximum amount that may be claimed by the [name of the Customs 
Administration] from the [name of the national guaranteeing association] shall be limited to 
100 000 EURO (one hundred thousand) per TIR Carnet or to a sum equal to that amount as 
determined  in  accordance  with  Article  53(2)  of  the  Regulation  (EU)  No  952/2013  of  the 
European Parliament and of the Council laying down the Union Customs Code . 

The [name of the national guaranteeing association] undertakes to pay upon first application 
in writing by the [name of the Customs Administration] and within the timescales set out in 
the TIR Convention, and in accordance with national legislation.  

‡  Administrative arrangement TAXUD/1958/2003 Final 
§  Article 1(q) of the TIR Convention 1975 refers. This Agreement and Undertaking does not apply to the transport of alcohol and tobacco 

products described in Explanatory Note 0.8.3 of the TIR Convention. 

572 

 
                                                 
This undertaking does not apply to any fines or penalties that may be imposed by the Member 
State concerned. 

Notification and Payment Requests 

In  order  to  establish  which  Customs  administration  of  the  European  Union  is  competent  to 
recover  the  sums  mentioned  above,  the  provisions  of  Article  87  of  the  Regulation  (EU)  No 
952/2013  of  the  European  Parliament  and  of  the  Council  laying  down  the  Union  Customs 
Code are to be applied. Accordingly, the [name of the national guaranteeing association] is 
also liable to pay the sums mentioned above in the case where the conditions set out in Article 
167(1)  of  Implementing  Regulation  (EU)  2015/2447  of  24 November 2015  laying  down 
detailed  rules  for  implementing  certain  provisions  of  Regulation  (EU)  No  952/2013  of  the 
European Parliament and of the Council laying down the Union Customs Code apply. 

The  liability  of  the  [name  of  the  national  guaranteeing  association]  follows  from  the 
provisions  of  the  TIR  Convention.  In  particular,  the  liability  shall  commence  at  the  times 
specified in Article 8, paragraph 4 of the TIR Convention. 

Other provisions 

The  [name  of  the  national  guaranteeing  association]  also  undertakes  to  comply  with  the 
specific  provisions  of  Annex  9,  Part  I,  paragraph  3  (i)  to  (iii)  and  (v)  to  (x)  as  well  as  the 
obligation for data submission in accordance with provisions of Annex 9, Part II of the TIR 
Convention. 

Termination of Agreement 

This  present  agreement  has  no  expiry  date.  Either  party  may  unilaterally  terminate  the 
Agreement provided it gives the other party not less than three (3) months written notice. 

The  termination  of  this  agreement  shall  be  without  prejudice  to  the  responsibilities  and 
liabilities of the [name of the national guaranteeing association] under the TIR Convention. 
This means that the [name of the national guaranteeing association] shall remain responsible 
for any valid claim for payment of the secured amount arising from TIR operations covered 
by  this  Agreement  and  commenced  before  the  date  on  which  the  termination  of  this 
Agreement took effect, even if the payment request is sent after that date. 

Jurisdiction 

In  the  context  of  any  disputes  arising  from  the  application  of  this  agreement,  the  place  of 
jurisdiction and the applicable national law shall be that of the Member State of the registered 
office of the [name of the national guaranteeing association]. 

Entry into force 

This agreement shall be valid from… 

573 

 
Signed  

Signed 

For the National Guaranteeing Association 

For the Customs Administration 

Date 

Date 

IX.8.8 Specimen stamp for the fallback/business continuity procedure 

NCTS  BUSINESS  CONTINUITY 
PROCEDURE 

NO DATA AVAILABLE IN THE SYSTEM 

INITIATED ON____________________ 

(Date/hour) 

For all language versions of the stamp see Part V, Annex 8.1 

(dimensions: 26 x 59 mm, red ink) 

IX.8.9 Examples of situations lodging the electronic TIR carnet data 

a) TIR transport  starting  from a third country and  involving  a  non-Union country during its 
journey: 

Example: 

[Turkey – Kapitan Andreevo (Bulgaria) – Siret (Romania) – Ukraine – Medyka and Krakow 
(Poland)] 

The TIR carnet holder is responsible for lodging the TIR carnet data at the customs office of 
entry  in  Kapitan  Andreevo  (Bulgaria).  The  customs  office  of  exit  from  the  Union  in  Siret 
(Romania) terminates the TIR operation and sends messages IE006 and IE018 to the customs 
office  of  entry  in  Kapitan  Andreevo  (Bulgaria).  When  the  TIR  operation  re-enters  to  the 
Union  the  TIR  carnet  holder  is  again  responsible  for  lodging  the  TIR  carnet  data  at  the 
customs office of entry in Medyka (Poland). This is a new NCTS/TIR operation with a new 
MRN. The customs office of destination (Krakow) terminates the TIR operation by sending 
the messages IE006 and IE018 to Medyka and detaching and retaining both parts of the TIR 
carnet Voucher No 2 and annotating the TIR carnet counterfoil.  

b) TIR transport starting from the Union and involving an intermediate loading place: 

Example: 

[Turku (Finland) – Kotka (Finland) – Russia] 

574 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The TIR carnet holder is responsible for lodging the TIR carnet data and presenting the TIR 
carnet at the  customs office of departure (Turku). At the intermediate loading place (Kotka) 
the  previous  TIR  operation  (from  Turku)  is  terminated  by  sending  the  messages  IE006  and 
IE018 to Turku and detaching and retaining both parts of the TIR carnet Voucher No 2 and 
annotating  the  TIR  carnet  counterfoil.  The  TIR  carnet  holder  lodges  the  TIR  carnet  data 
including the previous operation data from Turku and the goods loaded in Kotka and presents 
the  TIR  carnet  at  Kotka  to  start  a  new  TIR  operation.  The  customs  office  of  exit  from  the 
Union (Vaalimaa) terminates the TIR operation by sending the messages IE006 and IE018 to 
Kotka and detaching and retaining both parts of the TIR carnet Voucher No 2 and annotating 
the TIR carnet counterfoil.  

c) TIR transport starting from  third country (Russia)  and involving two  unloading places in 
the Union: 

Example: 

[Murmansk (Russia) – Oulu (Finland) – Turku (Finland)] 

The TIR carnet holder is responsible for lodging the TIR carnet data and presenting the TIR 
carnet  at  the  customs  office  of  entry  (Rajajooseppi).  At  the  intermediate  unloading  place 
(Oulu) the previous TIR operation (from Rajajooseppi) is terminated by sending the messages 
IE006  and  IE018  to  Rajajooseppi  and  detaching  and  retaining  both  parts  of  the  TIR  carnet 
Voucher  No  2  and  annotating  the  TIR  carnet  counterfoil.  The  TIR  carnet  holder  lodges  the 
TIR  carnet  data  including  the  remaining  operation  data  from  Rajajooseppi  and  presents  the 
TIR  carnet at Oulu  to start a  new TIR operation.  The customs office of  destination (Turku) 
terminates  the  TIR  operation  by  sending  the  messages  IE006  and  IE018  to  Oulu  and 
detaching  and  retaining  both  parts  of  the  TIR  carnet  Voucher  No  2  and  annotating  the  TIR 
carnet counterfoil.  

IX.9.1. Example of situation involving Northern Ireland after Brexit 

The TIR transport takes place from Germany to Northern Ireland (XI), via Belgium and Great 
Brittan (GB).  

The road vehicle, or the container, have to be presented for control purposes to the customs 
office  of  departure  in  DE,  together  with  the  TIR  Carnet.  When  the  DE  customs  office  has 
accepted the TIR Carnet, a first TIR operation starts from that office to the customs office 
of exit (en route) in BE. The vehicle or the container together with the TIR Carnet have to be 
presented to the BE Customs Office of exit (en route) where this TIR operation is terminated. 

Please note that in addition to the requirements of the TIR Convention (e.g. use of the paper 
Carnet TIR), the exchanges of TIR carnet data between the two customs offices is done via 
the creation of a TIR NCTS movement at the German customs office and terminated at the 
Belgian customs office, as stipulated by the UCC-IA.  

575 

 
 
Then the road vehicle,  or the container, travels by  ferry  to GB, thus leaves the  EU customs 
territory. The vehicle or the container have to be presented for control to GB’s customs office 
of  entry  (en  route)  together  with  the  TIR  Carnet  for  acceptance.  Here  a  second  TIR 
operation starts. The vehicle’s journey in GB ends at GB’s customs office of exit (en route) 
where the vehicle and the TIR carnet have to be presented for control and termination of the 
operation.  

At  entry  in  XI,  a  territory  where  the  UCC  legal  framework  applies,  the  vehicle  or  the 
container have to be presented to the XI customs office of entry (en route) for controls. This 
will be the start of the third and final TIR operation of this TIR transport from the XI’s 
customs of entry (en route) to an inland customs office of destination in XI. The vehicle, 
or container have to be presented to the customs office of destination for controls, termination 
and discharge of the TIR operation. As stipulated by the UCC-IA, for the exchanges of TIR 
carnet  data  between  the  XI  customs  office  of  entry  (en  route)  and  the  customs  office  of 
destination, a TIR NCTS movement have to be created at the XI’s customs office of entry and 
terminated at the customs office of destination in XI. 

576 

 
Getting in touch with the EU 

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