VII.1.2.2.1. Completion and completion of the transit operation

Article 48 of Appendix I to the Convention
Article 215, section 2, of the CAU

The legal basis establishes a distinction between the end of the common and Union transit regime, on the one hand, and its completion, on the other.

The completion of a transit procedure consists of the presentation of the goods and accompanying documents at the destination customs office or their delivery to an authorized recipient.

The completion of the transit procedure consists of verifying that the operation has been completed correctly by comparing the data from the customs office of destination with those from the customs office of departure.

Both the distinction and the legal definitions will be valid regardless of the type of transit operation involved (ordinary or simplified) or the system applied (ordinary transit regime or business continuity procedure).

The completion of the regime is subject to the provision of evidence that it has been successfully completed.

In the absence of such evidence (the form, nature and method of assessment of which may vary depending on the procedure), the competent authorities shall take the necessary measures to confirm, to the extent possible by other means, that the scheme has been successfully terminated or, if this is not possible, to determine in accordance with the provisions relating to debt and its recovery:

• whether or not a (customs) debt has been incurred;
• the person or persons responsible for said (customs) debt, if applicable;
• the place, assumed or actual, where the (customs) debt originated; and, consequently,
• the competent authority for its collection, where applicable;
  and also impose fines where appropriate.