VIII.1.2. Distinction between financial provisions and criminal provisions

Article 112 of Appendix I to the Convention
Article 79 of the CAU

With respect to a transit operation, the "debt" in abeyance while the goods were under the procedure is due to be recovered where the transit procedure has not been completed as required, after it has been established that a "debt" has been incurred by removal or failure to comply with a condition of the goods' inclusion in the procedure or the use of the procedure.

These situations that give rise to a debt are often described as "infractions" or "irregularities," which will not result in the collection of an objectively owed amount, but rather in the imposition of an administrative or criminal sanction. Part VIII of the Transit Manual covers only the objective situations in which a debt arises, without including the punitive aspect, which will remain the responsibility of each Member State or common transit country.