IV.4.4.3. Presentation of goods and documents outside the opening days and hours and at a location other than the customs office of destination

Article 45, paragraph 1, of Appendix I to the Convention

Article 306, section 1, of the AE

As a general rule, the goods, the DAT and the required information must be presented:

• at the destination customs office; and
• during the days and opening hours set.

However, the customs office may, at the request of the holder of the procedure or another person presenting the goods, allow presentation outside of official opening hours or at a different location.