IV.4.5. Late presentation of goods and DAT

Article 45, paragraph 2, of Appendix I to the Convention
Article 306, section 3, of the AE

If the goods and the DAT have been presented after the expiry of the deadline set by the customs office of departure, the holder of the procedure or the carrier shall be deemed to have complied with the deadline when they satisfy the customs office of destination that they are not responsible for the delay.

The following documents constitute proof that the deadline has expired due to unforeseen circumstances not attributable to the holder of the regime or the carrier:

• receipt issued by the police (for example, in case of accident or theft);
• receipt issued by a medical service (for example, in the case of medical assistance);
• receipt issued by a roadside assistance service (for example, in the case of vehicle repair);
• any evidence of delay caused by a strike, adverse weather conditions or any other unforeseen circumstance.

However, it is up to the customs office of destination to decide the validity of the test.