VII.4.1.3. Competent authority and deadline for issuing the investigation notice

The competent authorities of the country of departure will immediately issue the "Notice of Investigation":

• If, within two months from the date of expiry of the deadline for presenting the goods at the customs office of destination, the holder of the procedure has not provided evidence of the termination of the procedure;
• as soon as the competent authorities have been informed or have suspicions at an early stage (including before the expiry of the aforementioned deadlines) that the procedure has not been terminated for all or part of the goods, or when the evidence submitted shows discrepancies or appears to be falsified. In the event of suspicion, the competent authority of the country of departure shall decide, depending on the circumstances, whether the investigation procedure should be preceded or accompanied by an ex post control procedure to determine the validity of the evidence presented;
• as soon as the competent authority discovers a posteriori (after the aforementioned deadlines have expired) that the evidence submitted has been falsified and that the regime has not been completed. However, investigations will not be initiated unless they are useful to confirm or invalidate previously submitted evidence or to determine the (customs) debt and identify the debtor and the competent authority for its collection.

The notice of investigation may not be sent if, before the expiry of the two-month period for initiating the investigation, the scheme holder has been able to provide satisfactory "alternative" evidence of the termination of the scheme (for further information, see section VII.3.2.1).