II.3.3.4.3. Procedure at the port of departure
The shipping company shall issue the manifest certifying the customs status of Union goods no later than the day following the vessel's departure and, in any case, before the vessel's arrival at the port of destination.
The shipping company will then transmit the manifest via electronic data interchange system to the port of destination.
Upon request, the shipping company will transmit the manifest to the customs authorities at the port of departure via electronic data interchange or, if they do not have the technical means necessary to receive data electronically, on paper.
The competent customs authorities at the port of departure shall carry out controls based on a risk analysis.