Skip to main content
Traffic Manual

VIII.2.2.1. Abduction situations

In principle, all situations in which customs can no longer ensure compliance with customs rules or, where applicable, other provisions applicable to the goods may be included in the concept of "abduction" (see section VIII.2.1.1.1).

The situations that give rise to the removal of goods from the transit regime or customs surveillance will be, in particular:

  1. Failure to present the goods at the customs office of destination or to an authorized recipient, in particular, situations where:
    • all or part of the goods have been stolen or disappear during transport Ç"lack of goods" (79)Ç;
    • proof of presentation of the goods at the customs office of destination has been falsified;
    • the carrier delivers the goods directly to a recipient other than the authorized recipient;
    • other goods have been replaced by all or part of the declared goods.
  2. Replacement of a transit operation/customs status of goods (e.g., the T1 common/Union transit declaration is replaced by a T2 common/Union transit declaration or by a Union customs status of goods evidenced by a T2L or T2LF document, or equivalent, such as letters 'C' or 'F' on an air or sea document).

(79) In the Union, in accordance with Article 124 of the UCC and Article 103 of the AD, the debt shall be deemed to be extinguished when non-Union goods placed under a transit procedure have been stolen, provided that those goods are recovered within a short period of time and restored to their initial customs situation in the state in which they were at the time of the theft.