V.4.2. General theoretical aspects and relevant legislation
The transit procedure begins at the customs office of departure with the presentation of the transit declaration in paper format (in the form of a SAD or DAT) and the goods.
The legislative sources are the following:
- Article 26 of Appendix I to the Convention;
- Article 6, paragraph 3, letter b) of the UCC;
- Article 291 of the AE;
- Annex II to Appendix I of the Convention;
- Annex 72-04 of the AE.