V.6.4.3. Presentation of goods and documents outside of opening days and hours and at a location other than the customs office of destination

Article 45, paragraph 1, of Appendix I to the Convention
Article 306, section 1, of the AE

As a general rule, the goods, the transit declaration and the required documents must be submitted:

• at the destination customs office; and
• during the established opening days and hours.

However, the customs office of destination may, at the request of the holder of the procedure or another person presenting the goods, allow the goods and transit documents to be presented outside official opening hours or at a different location.