IV.2.1. Introduction

Section IV.2.2 presents the general theoretical aspects and legislative references corresponding to the starting procedures.

Section IV.2.3 describes the procedure at the customs office of departure.

Section IV.2.4 deals with specific situations.

Section IV.2.5 contains exceptions to the general rules.

Section IV.2.6 is reserved for specific national instructions.

Section IV.2.7 is reserved for the exclusive use of customs administrations.

The annexes to chapter 2 are listed in section IV.2.8.