IV.4.3.1. Presentation of the goods

Article 8 of Appendix I to the Convention

Article 233, sections 1 and 2, of the CAU

The transit procedure will be considered completed and the obligations of the holder of the procedure fulfilled when the goods covered by the procedure, the DAT and other required information are available at the customs office of destination, in accordance with customs legislation.

In practice, the procedure ends when the goods, the DAT, and other necessary information are presented to the customs office of destination. From a legal point of view, it implies that the submission has been made in accordance with the legal provisions depending on the type of procedure used, i.e. ordinary or simplified (10). Both actions are the responsibility of the regime holder and are his primary obligation.

When the scheme ends, the scheme holder's obligations under the scheme also expire. Any event or breach of obligations occurring after that date will be related to destinations other than those related to transit and customs regulations. Although this does not mean that the liability (financial or otherwise) of the regime holder ceases to be questioned after the end of the regime, this will only happen when there is a relationship with the previous transit operation.

Article 8 of Appendix I to the Convention
Article 233, section 3, of the CAU

In addition to the holder of the regime, there are other persons with obligations under the transit regime. Both the carrier and any person receiving the goods who is aware that they are subject to the transit procedure shall also be responsible for presenting them intact to the customs office of destination within the prescribed period and having respected the measures adopted by the customs authorities to ensure their identification.

The goods, the DAT and other required information must be presented at the customs office of destination. This submission shall be made during official customs opening hours (for simplifications, see Part VI).

The presentation of the goods must take place within the period set by the customs office of departure. The deadline for completing this form is shown in box D of the DAT.

This period set by the customs office of departure shall be binding on the competent authorities of the countries through whose territory the goods circulate during the transit operation. The competent authorities, including the customs office of destination, may not modify this period (for further information, see Part IV.2.3.6).

The destination customs office will use the NRM to extract the data sent via message IE001 from the NCTS.
Message IE006 will be sent to the customs office of departure once the competent official at the customs office of destination has registered the NRM in the NCTS, in order to inform the customs office of departure of the arrival of the goods. The message will be transmitted on the day the goods and the DAT are presented at the destination customs office.

Where the goods have been released for transit within the NCTS at the customs office of departure, but the NCTS at the customs office of destination is not operational at the time of arrival of the goods, the customs office of destination shall terminate the procedure on the basis of the DAT and shall make the necessary registrations in the NCTS when it becomes operational again, in order to complete the transit procedure.

_{(10) In addition to the general definition concerning the termination of the procedure, there are a number of specific provisions laying down special conditions under which the procedure is terminated or deemed to be terminated under regimes such as those applying to the authorised consignee and the air/sea transit procedure and the transit procedure for the transport of goods by fixed transport facilities (for further information see Part V).}