IV.3.1. Introduction

This chapter describes the formalities and incidents during the movement of goods within the framework of a common/Union transit operation.

Section IV.3.2 describes the general theoretical aspects and cites the relevant legislation.

Section IV.3.3 describes the procedures for handling incidents during the movement of goods within the framework of a common/Union transit operation and at the customs office of passage.

Section IV.3.4 deals with specific situations.

Section IV.3.5 contains exceptions to the general rules.

Section IV.3.6 is reserved for specific national instructions.

Section IV.3.7 is reserved for the exclusive use of customs administrations.

The annexes to chapter 3 are listed in section IV.3.8.