V.6.2. General theoretical aspects and relevant legislation
Once the transit operation is completed, the goods must be presented to the destination customs office, along with the SAD or DAT and the information required by said customs office. This constitutes the end of the transit operation.
The destination customs office will inspect the goods based on the information included in the SAD or DAT, record the inspection results on the SAD or DAT, and return the document to the customs office of departure.
As long as no irregularities have occurred, the customs office of departure will proceed with finalizing the clearance after receiving the results of the inspection on paper.
Otherwise, the necessary measures will be taken.
The legislative sources are:
- Articles 8, 45 to 46, 48 and 51 of Appendix I to the Convention;
- Annex II to Appendix I of the Convention;
- Annex B10 of Appendix III to the Convention; • Article 215 and Article 233, sections 1, 2 and 3, of the CAU;
- Articles 306, 308, 310 and 312 of the AE;
- Annexes 72-03 and 72-04 of the AE.