V.6.5. Late submission of goods and transit declaration

The following documents constitute proof that the deadline has expired due to unforeseen circumstances not attributable to the carrier or the holder of the regime:

• receipt issued by the police (for example, in case of accident or theft);
• receipt issued by a medical service (for example, in the case of medical assistance);
• receipt issued by a roadside assistance service (for example, in the case of vehicle repair);
• any evidence of delay caused by a strike or any other unforeseen circumstance.

However, it is up to the customs office of destination to decide the validity of the test.