VIII.2.1.1.1. Removal of goods from the transit regime

Article 112, paragraph 1, letter a), of Appendix I to the Convention
Article 79, section 1, letter a), and section 2, letter a), of the UCC

A debt will be incurred if the obligation relating to removal from customs supervision or, in accordance with the Convention, "the common transit regime" is not met. In the event of theft of goods in breach of obligations, a debt will arise at the time the goods are removed from the regime.

Article 112, paragraph 3, letter a), and Article 114 of Appendix I to the Convention
Article 79 of the CAU

Except in the case where goods are blatantly stolen from the means of transport in which they are being transported, the precise moment is often as difficult to determine as the place where the theft occurs, since the two naturally go hand in hand. However, the time of removal is of relative importance, since the goods normally remain under the procedure for a relatively short period and it is therefore unlikely that the factors taken into account in the calculation will change radically during that period. In cases where it is impossible to determine the exact place and time, the place shall be the country responsible for the last customs office of passage that notifies the customs office of departure of the border crossing or, in its absence, the country responsible for the customs office of departure; The date will be the first business day after the deadline for presenting the goods at the customs office of destination expires.

The presentation of the "Border Crossing Notice" (IE118) message at the final transit customs office makes it easier to determine at least the country where the theft occurred.