VII.4.1.7. Consequences of the investigation procedure

Based on the responses received during the investigation procedure, including any information provided by the holder of the regime, the competent authority of the country of departure will determine whether the regime has ended and whether it can be terminated.

In accordance with the provisions relating to (customs) debt and its collection, the competent authority of the country of departure shall determine:

• whether or not a (customs) debt has been incurred;
• the person or persons responsible for said debt, if applicable;
• the place, assumed or actual, where the (customs) debt originated and, consequently, the competent authority for its collection, if applicable.

Article 114, paragraph 2, of Appendix I to the Convention
Article 87 of the CAU
Article 77 of the AD

The competent authority of the country of departure shall draw its conclusions no later than seven months after the expiry of the deadline for presenting the goods at destination.

This also applies when the authority has not received any response during the investigation procedure.

Any additional information received or observations made by a competent authority in relation to the goods may have an impact on the results of the investigation procedure. This will occur specifically if an irregularity or fraud (transfer, substitution, etc.) has been discovered during the transit operation, or if it is established that the goods are, in whole or in part, without customs supervision, and also when the persons responsible for the irregularities or fraud are identified. Therefore, all relevant information must be communicated without delay to the competent authority of the country of departure, using, where appropriate, form TC24 to request the transfer of collection powers. A sample of form TC24 is provided in Annex VIII.8.2.

Article 49, paragraph 7, and Article 117, paragraph 5, of Appendix I to the Convention
Article 310, section 7, of the AE

Furthermore, when the transit operation is successfully completed within the framework of an investigation procedure, the competent authority of the country of departure shall immediately notify the holder of the regime and the guarantor who may have participated in said procedure. In addition, the competent authority may need to inform other competent authorities currently involved in the investigation procedure, in particular the customs office of guarantee.

Further examples of situations that may arise during the investigation procedure are provided in Annex VII.8.5.