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Traffic Manual

V.6.4.5. Change of destination customs

Article 47, paragraph 2, of Appendix I to the Convention
Article 306, section 4, of the AE

The transit operation may end at a customs office other than that provided for in the transit declaration. The latter will then become the customs office of destination.

When a change in the destination customs office occurs, the holder of the regime will not have fulfilled all of its obligations by presenting the goods at the last customs office of transit, which was originally the intended destination customs office. Instead, it will be responsible for the proper conduct of the operation until the new destination customs office.

Three situations may arise:

1. The new customs office of destination is located in the same Contracting Party/Member State as the one indicated in the transit declaration:

CUSTOMS

The destination customs office must:

  • register the transit declaration;
  • Check whether the information in copy No. 4 of the SAD or the first copy of the DAT matches that in copy No. 5 of the SAD or the second copy of the DAT;
  • check the deadline, the status of the seals (if any) and the itinerary (if mandatory);
  • decide the level of verification required;
  • If the test is successful, enter the code "A1", "A2" or "A5" after the heading "Observations" in box I of copy 5 of the SAD or in the second copy of the DAT;
  • In the event of obtaining negative results in the check, enter in box I of copy No. 5 of the SAD or in the second copy of the DAT the code "B1" after the heading "Observations";
  • return copy No. 5 of the SAD or the second copy of the DAT to the country of departure through the usual channels.

2. The new customs office of destination is located in a Contracting Party/Member State other than that indicated in the transit declaration:

CUSTOMS

The destination customs office must:

  • register the transit declaration;…
  • Check box 52 of the SAD or DAT to see if the guarantee is valid in the country in question;
  • Check whether the information in copy No. 4 of the SAD or the first copy of the DAT matches that in copy No. 5 of the SAD or the second copy of the DAT;
  • check the deadline, the status of the seals (if any) and the itinerary (if mandatory);
  • decide the level of verification required;
  • After entering the control result code ("A1", "A2", "A5" or "B1"), enter in box I of copy No. 5 of the SAD or in the second copy of the DAT, under the heading "Observations", the following: «DIFFERENCES: GOODS PRESENTED AT CUSTOMS…(NAME AND COUNTRY)»;
  • return copy No. 5 of the SAD or the second copy of the DAT to the country of departure through the usual channels.

Annex V.6.8.9 includes the mention "Differences: …» in all official languages.

3. The new customs office of destination is located in a Member State or Contracting Party other than that indicated in the SAD or DAT, and the SAD or DAT bears one of the following indications:

«EXIT FROM… SUBJECT TO RESTRICTIONS OR IMPOSITIONS UNDER REGULATION/DIRECTIVE/DECISION NO. ……..»

This mention appears in Annex 8.10 in all official languages.

CUSTOMS

The destination customs office must:

  • register the transit declaration;
  • Check box 52 of the SAD or DAT to see if the guarantee is valid in the country in question;
  • Check whether the information in copy No. 4 of the SAD or the first copy of the DAT matches that in copy No. 5 of the SAD or the second copy of the DAT;
  • check the deadline, the status of the seals (if any) and the itinerary (if mandatory);
  • decide the level of verification required;
  • If the test results are positive, note in box I of copy No. 5 of the SAD or in the second copy of the DAT, under the heading "Observations", the following statement: "DIFFERENCES: GOODS PRESENTED AT CUSTOMS …(NAME AND COUNTRY)»;
  • send to the country of departure, through the usual channels:
    • notification that the goods subject to export restrictions or duties have been delivered to the customs office concerned;
    • copy No. 5 of the SAD or the second copy of the DAT;
  • keep the goods under customs control and decide whether:
    • Its transfer to the Contracting Party with jurisdiction over the customs office of departure is authorized; or
    • The transfer is denied until a specific written authorization is received from the customs office of departure allowing its release.