II.1. Introduction

Part II of the manual addresses the concept of customs status of Union goods, examining how and when it is necessary to provide evidence of this status, and its implications for transit systems.

Section II.2 contains the general theory and legislative references relating to the customs status of goods.

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

Section II.4 focuses on the movement of Union goods without proof of Union status.

Section II.5 describes in detail the procedure for accrediting the customs status of Union maritime fishery products.

Section II.6 is reserved for specific national instructions.

Section II.7 is reserved for the exclusive use of customs administrations.

Section II.8 includes the annexes to Part II.