Skip to main content
Traffic Manual

V.6.3.2. Control of the end of the regime

Annex II, sections 13 and 15, of Appendix I to the Convention
Article 188 of the CAU
Annex 72-04, sections 13 and 15, of the AE

After the presentation of the goods, the SAD or DAT and the required documents, the destination customs office:

  • will register the copies of the transit declaration and record the arrival date on them;
  • will verify the seal corresponding to the business continuity procedure in the SAD or DAT;
  • will verify the stamp of the customs office of departure or, if the simplified regime applies, the stamp of the authorized sender on the SAD or DAT;
  • will carry out the inspection, if necessary;
  • will stamp the customs seal on the SAD or DAT.

The destination customs office will decide whether the goods should be examined or not. The examination of the goods will be carried out using the SAD or DAT presented at the customs office of destination.

The destination customs office will retain copy No. 4 of the SAD or the first copy of the DAT.

Before sending copy No. 5 of the SAD or the second copy of the DAT to the customs office of departure, the customs office of destination shall enter the appropriate control result code in box I of the SAD or DAT.

1. The code "A1" (Compliant) will be indicated when the destination customs office carries out a physical inspection of the goods (complete or partial) and no discrepancies are detected. In addition to the physical control of the goods, the following aspects must be verified at least:

  • the registration number of the means of transport at the time of departure and at the destination by comparing the entries in a declaration and those available at the destination;
  • the condition of the seals, if any.

2. The code "A2" (Considered compliant) will be indicated in the following cases:

  • When the customs office of destination carries out a documentary control without physical control of the goods and no discrepancies are detected or when no control is carried out;
  • When the goods are delivered to an authorized recipient and the customs office of destination decides not to carry out any checks on the goods or documents, and the information provided by the authorized recipient does not show any discrepancies.

Verification of the condition of the seals, without physical inspection of the goods, will also be recorded with code "A2", provided the seals are intact.

3. The code "A5" (Discrepancies) will be indicated in the following cases:

a) when small discrepancies are detected, but these have not generated a debt;
For example:

  • broken, damaged or missing seals;
  • goods delivered late;
  • incorrect identity/nationality of the means of transport;
  • failure to make the necessary notes corresponding to incidents that occurred during the circulation of goods;
  • Weight irregularities without visible manipulation of the goods (underweight or differences due to rounding of the weight);

b) when minor discrepancies are detected and national regulations provide for the application of an administrative fine;
when an excess of goods (either identical or of another type) is detected as undeclared goods and when it is not possible to determine the Union status of such goods or the status of such goods as goods of the Contracting Party.

If the goods declared in a transit declaration have been delivered to the customs office of destination, the detection of excess goods will not prevent the customs office of departure from completing the procedure. From then on, the originally declared goods may be released. Regarding excess merchandise, the destination customs office will clarify the situation.

4. Code "B1" (Non-compliant) implies the existence of significant discrepancies that prevent the completion of the transit regime. The liability of the regime holder and the guarantor remains in force until the case is resolved. Consequently, code "B1" should only be used in duly justified situations involving missing goods (all or part of them) or similar facts, such as significant differences between the goods presented at destination and the description given in the declaration (regarding type and quantity).

If the customs office of destination suspects that a discrepancy in the quantity of goods or the presentation of goods other than those declared could be due to an error or negligence at the place of departure, it must immediately contact the customs office of departure (by email or telephone, or through the national helpline or national transit coordinator) to resolve the matter before sending copy 5 of the SAD or a second copy of the DAT. Once the case has been resolved, instead of code "B1", the customs office of destination will enter code "A1" on copy 5 of the SAD or on a second copy of the DAT and forward it to the customs office of departure.

Article 112 and Article 114, paragraph 1, of Appendix I to the Convention
Article 79, Article 87, paragraphs 1 and 4, and Article 124, paragraph 1, letters g) and h), of the UCC
Article 103 of the AD

However, if the case is not resolved or if the customs office of destination does not conclude that the discrepancy in the quantity of the goods or the presentation of goods other than those declared could be due to an error or negligence at the place of departure, it shall enter code "B1" on copy No. 5 of the SAD or on a second copy of the DAT and forward it to the customs office of departure.

The destination customs office will initiate its own investigation to clarify the case.

As regards the debt referred to in point 3 (excess goods) and point 4, there are two possibilities:

  • a debt has been incurred pursuant to Article 79 of the Code/Article 112(1)(b) of Appendix I to the Convention (e.g. failure to comply with a condition for the inclusion of the goods in the Union or common transit procedures); theft of goods from customs supervision) and must be paid;
  • a debt was incurred but has been extinguished in accordance with Article 124(1)(g) and (h) of the Code and Article 103 of AD/Article 112(2) of Appendix I to the Convention.

Debt extinction occurs when:

  • the removal of goods from the transit regime or the failure to comply with the conditions established for the inclusion of goods in the transit regime or for the use of said regime results in the total destruction or irreparable loss of said goods for a reason that depends on their own nature or as a consequence of a fortuitous event or force majeure, or on the instructions of the customs authorities;
  • The breach that led to the incurrence of the debt does not have significant effects on the proper functioning of the transit regime and does not constitute attempted fraud, and all necessary procedures to regularize the situation of the goods are carried out ex post.

Article 103 of the AD specifies that one of the cases of such non-compliance occurs when customs supervision has subsequently been re-established for goods that are not formally part of a transit declaration, but which were previously in temporary storage or had been included in a special procedure together with goods formally included in that transit procedure (31).
For further information, see Part VIII.2.3.2.

In both cases (whether or not the debt has been extinguished), the customs office of destination shall continue its investigation and shall comply with the provisions of Article 87, paragraph 1, of the Code/Article 114, paragraph 1, of Appendix I to the Convention in order to determine which customs authority is competent to collect the debt or even to take a decision on the extinction of the debt. For further information, see parts VIII.2.1, VIII.2.2, VIII.2.3 and VIII.3.2.

When the customs office of destination considers that it is responsible for collection, it will request the customs office of departure to transfer this responsibility by sending the document "TC24 – Determination of the competent authority for collection purposes." For further information, see Part VIII.3.3.4.

Where the customs debt is less than EUR 10 000, the debt shall be deemed to have arisen in the Member State where the verification was carried out, and the customs office of destination shall therefore be responsible for recovery (Article 87(4) of the Code) (32). However, the customs office must also send the "TC24" document to the customs office of departure before starting the collection procedure, but only for information purposes.

In the cases referred to in points 1 to 4, copy No. 5 of the SAD or a second copy of the DAT must be returned to the customs authority of the Member State or Contracting Party of departure without delay and at the latest within eight days from the date of the end of the transit operation.

(31) Exclusively in the Union transit system.
(32) Exclusively in the Union transit system.