IV.4.1. Introduction

Chapter 4 deals with procedures at the destination customs office.
Section IV.4.2 describes the general theoretical aspects and cites the relevant legislation.
Section IV.4.3 describes the procedures at the destination customs office, i.e., the completion and control of the regime.
Section IV.4.4 deals with specific situations.
Section IV.4.5 contains exceptions to the general rules.
Section IV.4.6 is reserved for specific national instructions.
Section IV.4.7 is reserved for the exclusive use of customs administrations.
The annexes to chapter 4 are listed in section IV.4.8.