VII.5.2.2. Electronic transport document as transit declaration

Where goods are transported using an electronic transport document (ETD) as a transit declaration for the use of the common/Union transit procedure for goods transported by air or using an electronic transport document (ETD) as a transit declaration for the use of the Union transit procedure for goods transported by sea, the competent authorities at the airport or port of destination shall carry out retrospective customs control. This control will take the form of systems audits based on the perceived level of risk. If necessary, the competent authorities at the airport or port of destination may notify the competent authorities at the airport or port of arrival of the DTE data for verification.

This verification shall be carried out using the TC21 BIS form, the model of which appears in Annex VII.8.6. Each form will include information extracted from the DTE relating to a single aircraft or vessel and a single authorized operator.

The competent authorities at the airport or port of destination must complete sections 1, 2 and 3 of form TC21 BIS. If necessary, extracts from the aircraft or vessel's DTE relating to the shipment selected for verification will be attached to the form.

The forms used for verification purposes may be sent to the competent authority at the airport or port of departure via the central offices for common transit/Union operations in the countries involved.

The competent authorities at the airport or port of departure must compare the DTE data provided on the TC21 BIS form with the commercial records of the authorized operator. The results of the verification will be recorded in sections 4 and 5 of the form. Any discrepancy will be noted in section 4.