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Traffic Manual

VII.4.1.1. Introduction

Section 17 of Annex II of Appendix I to the Convention
Section 17 of Annex 72-04 of the AE

If no evidence is provided that the transit procedure has ended, or as soon as the competent authorities are informed that the procedure has not ended or suspect it has ended:

  • The holder of the procedure shall be contacted to prove, using the model letter in Annex VII.8.2, that the procedure has been terminated following the expiry of the time limit for presenting the goods at the customs office of destination; and
  • The investigation procedure directed at the declared customs office of destination shall be initiated two months after the expiry of the deadline for presenting the goods at the customs office of destination.

The investigation procedure will be mainly aimed at:

  • to obtain evidence that the regime has ended, with a view to discontinuing it; or
  • In the absence of such evidence or where it is subsequently established that the evidence submitted is falsified or invalid, to determine the conditions under which the (customs) debt arose, identify the debtor or debtors and determine the competent authorities responsible for collecting it.

This procedure is based on administrative cooperation between the competent authorities and takes into account all information provided by the holder of the scheme (see section VII.3).
The list of competent authorities responsible for the investigation procedure is given in Annex VII.8.1.

Its correct functioning will require:

  • the thorough completion of investigation notices;
  • the correct and effective registration of arrivals by the customs offices of destination;
  • the return, by the customs office of destination, of the return copy (copy No. 5 of the SAD or a second copy of the DAT) without delay and, at the latest, within eight calendar days;
  • the correct processing of the notice(s) of passage (TC10) by the customs office(s) of passage;
  • a prompt and clear response from the authorities to whom the notice is addressed;
  • the updated list of the competent authorities and customs offices.