VII.3.4.4.2. Search results in the records

Article 47 of Appendix I to the Convention
Articles 307 and 309 of the AE

Once the measures described in section 3.4.4.1 have been adopted, the following situations may occur:

• The goods have been effectively presented on time at the customs office of destination or to the authorized recipient,
  • but proof of completion of the scheme (IE006 or IE018 messages) has not been returned within the specified time. In this case, the competent authority of the country of destination shall forward the missing messages without delay to the requesting competent authority of the country of departure, or
  • However, despite its obligation, the authorized consignee has not sent to the customs office of destination proof of the completion of the procedure (the "Notification of Arrival" message (IE007) or the "Remarks on Discharge" message (IE044)). In that case, the competent authority of the destination country will immediately forward the missing IE006 or IE018 messages to the competent authority of the country of departure, after having previously requested the authorized recipient to provide this information. The competent authority of the country of destination shall take appropriate measures to obtain authorization from the authorized recipient.

Note: The sending of IE006 or IE018 messages will only be permitted when the transit operation has been successfully completed within the established timeframes and there has been no withdrawal from customs supervision. This must be an ordinary procedure completed within the deadline (i.e., only the registration of the transit procedure at the customs office of destination is pending) or an acceptance of the delay in submission in accordance with legal provisions.

• The goods included in the transit regime have not been presented to the customs office of destination, but to the customs office of transit:
  Upon searching its records, the competent authority of the country of destination finds no evidence that the goods included in the transit procedure have been presented to the customs office of destination, but does find the IE118 message issued by its own country.
  In such a case, the competent authority of the country of destination must send:
  • the message "Response to Research Request" (IE143) with response code "4"
  • "Request for collection at destination" in order to assume responsibility for the collection procedure.
• The goods have been delivered to a recipient other than the authorized recipient:
  If the competent authority of the country of destination determines that the goods have been delivered directly to an unauthorized recipient who, despite his obligation, has not contacted his customs office of destination, the competent authority of the country of destination will send the message "Response to Investigation Request" (IE143) with code "4" - "Request for collection at destination", requesting that the responsibility for collection be transferred to him.
• The destination customs office has not completed the transit operation at the NCTS, but the goods have been exported to a third country:
  If the competent authority of the country of destination determines that the goods have been exported to a third country:
  • It shall send messages IE006 and IE018 to the competent authority of the country of departure after having proven that the presentation has actually taken place; or
  • shall send any other documents or information, covered by form TC20 BIS, demonstrating that the goods have been exported to a third country where there is no alternative proof or message confirming the arrival or presentation of the goods at destination, in order to enable the competent authorities of the country of departure to determine that the documents indeed cover the goods in question and that, consequently, those goods have effectively left the territory of the Contracting Party or the Union.