V.4.1. Introduction

Section V.4.2 presents general theoretical aspects on the procedures at the customs office of departure, as well as general information on legislative sources.

Section V.4.3 describes the procedure at the customs office of departure.

Section V.4.4 deals with specific situations.

Section V.4.5 contains exceptions to the general rules.

Section V.4.6 is reserved for specific national instructions.

Section V.4.7 is reserved for the exclusive use of customs administrations.

The annexes to chapter 4 are listed in section V.4.8.