VII.3.3. Alternative test for the end of the regime
Article 51 of Appendix I to the Convention
Article 312 of the AE
If proof of the completion of the scheme is not available, the scheme holder will be asked to provide such proof (e.g. e.g., a document of equivalent value as alternative evidence) within twenty-eight days.
The legislation provides for four categories of documents that may be accepted by the competent authorities of the country of departure as alternative evidence that the regime has successfully ended or has just ended. No other document will be accepted as alternative evidence.
- a document certified by the customs authorities of the Member State of destination or of a common transit country of destination, identifying the goods and stating that they have been presented to the customs office of destination or have been delivered to an authorized consignee;
- a customs document or record, certified by the customs authority of the country, stating that the goods have physically left the customs territory of a Contracting Party;
- a document issued in a third country in which the goods are placed under a customs procedure;
- a document issued in a third country, endorsed or otherwise certified by the customs authorities of that country, stating that the goods are considered to be in free circulation in that third country.
This alternative proof can only be accepted if it is certified by the competent customs authority and is presented to the satisfaction of the competent authorities of the country of departure, i.e., if it allows them to genuinely verify that it corresponds to the goods in question and that there is no doubt about the authenticity of the document or its certification by the competent authorities.
In any case, the burden of proof lies with the holder of the regime.