VII.3.3.1. Alternative proof of presentation of the goods at the customs office of destination or to an authorized recipient

Article 51 of Appendix I to the Convention
Article 312 of the AE

Alternative proof may be a document certified by the customs authorities of the Member State or a common transit destination country, which includes, in addition to the master reference number (MRN), the identification of the goods and which states that the goods have been presented to the customs office of destination or to an authorized consignee.

In particular, alternative evidence may consist of the following documents, certified by the customs authorities:

a copy of the transit accompanying document (TAD) (with NRM); or
a copy of the customs declaration for the inclusion of the goods in another customs regime after their presentation to the customs office of destination or to an authorized consignee; or
a certified document from the customs office of destination, based on documents (e.g., the DAT) or data available to that customs office or the authorized recipient; or
a copy of a commercial or transport document or an extract from the records of the economic operator involved in the transit operation, establishing that the goods have been presented to that customs office or delivered to an authorized recipient (for example, unloading or sampling reports, landing certificates, bills of lading, air waybills, payment vouchers, invoices or transport contracts).

The competent authority of the country of departure may only consider accepting alternative evidence for the purpose of terminating the transit procedure if it does not receive the official evidence within the stipulated period.

If the official test is submitted late, for example, in the case of a business continuity procedure, it will take precedence over the alternative test.

Article 45, paragraph 4, of Annex I to the Convention
Article 308, paragraph 2, of the AE

The destination customs office will endorse the DAT used as alternative evidence at the time of presentation of the goods.

ECONOMIC OPERATORS

The holder of the regime may provide the following documents as alternative proof of presentation of the goods at the customs office of destination:

a copy of the DAT document (with the NRM); or
a copy of the declaration of inclusion of the goods in another customs procedure; or
a document from the customs office of destination, based on the transit document or on data available to that customs office or the authorized consignee; or
a copy of a commercial or transport document or an extract from the records establishing that the goods have been presented to that customs office or to an authorized recipient.

Note: The alternative evidence must be certified by the customs authorities, identify the goods in question, provide proof that said goods have been presented, and include a transit declaration reference number.

If the alternative evidence is presented to the satisfaction of the competent authorities of the country of departure, i.e., if it allows them to 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, they will proceed to finalize the transit procedure.

In any case, the alternative evidence must be sent for ex post control purposes using form TC21 "Request for control" (78) (see section 5 of Part VII) if the competent authority has doubts about the authenticity or identity of the goods to which it refers. In this case, the alternative evidence cannot be accepted until the authority carrying out the control confirms the authenticity and accuracy of the data in question.

_{(78) The model for this is shown in Annex VII.8.5.}