VIII.2.2.2. Situations that do not represent subtractions

Certain situations do not represent subtraction. An example of such situations would be the breaking of seals even if the shipment is properly presented at the destination customs office. Another example, this time applicable to the Union transit procedure, is that an error relating to the customs status of non-Union goods listed in an electronic transport document as a transit declaration for the use of the Union transit procedure for the transport of goods by air (when the indication 'C' is used instead of 'T1') is not considered a theft provided that the airline regularizes the customs status of the goods by carrying out customs clearance upon arrival at their destination.

However, the fact that the goods have not been removed does not necessarily mean that there has been no breach of other obligations under the transit procedure or that no debt has been incurred (see section VIII.2.3).