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Traffic Manual

VII.3.1. Introduction

This section provides information on the investigation procedure:

Section VII.3.2 deals with the initiation of the investigation procedure by resorting to the holder of regime 1.

Section VII.3.3 focuses on the alternative test.

Section VII.3.4 addresses the initiation of the investigation procedure by addressing the customs office of destination.

Articles 49 and 51 of Appendix I to the Convention
Articles 310 and 312 of the AE

The main objective of the investigation procedure will be to obtain evidence regarding the completion of the operation in order to finalize the transit regime.

Where such evidence cannot be obtained or where it is discovered at a later stage that the evidence submitted has been falsified or is invalid, the competent authorities of the country of departure shall:

  • determine the conditions under which the (customs) debt was incurred;
  • identify the debtor; and
  • determine the competent authorities responsible for collecting the (customs) debt.

The investigation procedure involves administrative cooperation between the competent authorities and will take into account any information provided by the holder of the regime.

For it to develop properly, it requires:

  • the thorough completion of the "Research Request" (IE142) in accordance with the standards and technical specifications;
  • Correct processing of the "Advance Transit Notice" (IE050) message by the customs office(s) of passage;
  • Correct processing of the "Border Crossing Notification" (IE118) message by the customs office(s) of passage;
  • Correct processing of the "Notice of Arrival" message (IE006) by the destination customs office;
  • a clear and rapid response (on time and without delay) from • updated lists of the competent authorities and customs responsible for the investigation procedure.

In order to avoid initiating an investigation procedure, if the customs office of departure has not received the IE018 message within six days of receiving the IE006 message, the customs office shall immediately request the IE018 message from the customs office of destination.

The destination customs office must then immediately send the missing IE018 message.
If the customs office of departure still does not receive the IE006 and IE018 messages or other information enabling the completion of the transit procedure or the collection of the (customs) debt, or if it becomes aware that such messages were sent in error, the customs office of departure shall request the relevant information from the holder of the procedure or the customs office of destination.

In the absence of IE006 or IE018 messages, the customs authority responsible for the consignment investigation shall initiate the investigation procedure within seven days after the deadlines for sending such messages expire (the deadline is, at the latest, six days after the goods are presented at destination). This means that the investigation procedure must begin on the thirteenth day after the goods have been declared presented at destination.

However, if before this deadline the customs authority responsible for the investigation of the consignment receives information that the transit operation has not been completed correctly or suspects that this has been the case, it will initiate the investigation procedure earlier.