V.6.3.1. Presentation of the goods together with the documents

The transit regime will be considered completed and the obligations of the holder of the regime fulfilled when the goods covered by the regime have been presented to the customs office of destination, together with the SAD or DAT and other required documents, in accordance with the provisions governing said regime.

In practice, the procedure ends when the goods, the SAD or DAT, and other required documents are presented at the destination customs office. From a legal point of view, the end of the scheme implies that such submission has been made in accordance with the legal provisions applicable to the type of procedure used, i.e. ordinary or simplified (30). Both actions are the responsibility of and are the primary obligation of the regime holder.

When the regime ends, the obligations of the regime holder also expire. Any event or breach of obligations occurring after that date will be related to destinations other than those related to transit and customs regulations. This does not mean, however, that the liability (financial or otherwise) of the regime holder ceases to be questioned after the end of the regime, although this will only happen when it is related to the preceding transit operation.

In addition to the holder of the regime, there are other persons with obligations under the transit regime. Both the carrier and any person receiving the goods who is aware that they are subject to the transit procedure shall also be responsible for presenting them intact to the customs office of destination within the prescribed period and having respected the measures adopted by the customs authorities to ensure their identification.

The goods, along with the SAD or DAT and the required documents, must be presented at the destination customs office. This presentation will be carried out on the days and during the opening hours of the destination customs office. For simplifications, see Part VI.

The presentation must take place within the period set by the customs office of departure. The established period will appear in box D of the SAD or DAT.

This period set by the customs office of departure shall be binding on the competent authorities of the countries through whose territory the goods circulate during the transit regime. The competent authorities, including the customs office of destination, may not modify this period. For further information, see Part IV.2.3.7.

_{(30) In addition to the general definition concerning the termination of the procedure, there are a number of specific provisions laying down special conditions under which the procedure is terminated or deemed to be terminated under regimes such as those applying to the authorised consignee and those for transit by air, sea and fixed transport facilities (see Part VI).}