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Traffic Manual

VIII.3.2.2.3. Default location

Article 114, paragraph 2, of Appendix I to the Convention

Article 87, section 2, of the CAU

Article 77 of the AD

The rule for the competent authority to determine the place of origin of a debt will begin to apply:

  • within seven months of the expected deadline for the arrival of the goods at the customs office of destination; or
  • one month after the expiry of the 28-day period granted to the holder of the procedure to provide information (following the initiation of the investigation procedure) where the holder of the procedure does not provide information at the request of the competent authority of the country of departure or where he does so in an insufficient manner;

If the impossibility of determining the place is demonstrated, either by reference to the place where the events actually occurred or by the conclusion of the authorities that the goods were in a condition that gave rise to a debt.

The application of this rule will depend directly on the results (or lack of results) of the investigation procedure. However, ultimately, given the above comments regarding determining the actual place or situation of the goods, this method will be applied in most cases.

After seven months have elapsed and if no other place can be determined, the debt will be considered to have originated in the following manner:

in case of common transit:

  • either in the country of the last customs office of passage at entry, where a "Border Crossing Notice" (IE118) has been lodged (or, in the business continuity procedure, the TC10 crossing notice);
  • or, failing that, in the country on which the office of departure depends.

Example:

  • Common transit operation (with one common transit country involved)
    ÇUnion (Germany) – Switzerland – Union (France)Ç

Situation I:

If the last "Border Crossing Notice" (IE118) message (or, in the business continuity procedure, the TC10 crossing notice) has been delivered to the customs office upon entry into Switzerland, Switzerland will be considered the place of origin of the debt.

Situation II:

If the last "Border Crossing Notice" (IE118) message (or, in the business continuity procedure, the TC10 crossing notice) has been delivered to the customs office at the point of entry into the Union in France, France will be considered the place of origin of the debt.

Situation III:

If no "Border Crossing Notice" (IE118) message is found (or, in the business continuity procedure, no TC10 crossing notice), Germany will be considered the place of origin of the debt, as it is the country of departure.

in case of transit of the Union:

  • either at the place where the goods were placed under the procedure (Member State of departure);
  • either at the place where the goods have been introduced into the customs territory of the Union under the procedure suspended in the territory of the third country.

Examples:

  • Union transit operation without passage through a third country or a common transit country
    ÇDenmark – Germany – France – SpainÇ
    There is no customs crossing. Denmark, as the Member State of origin, will be considered the place of origin of the debt.
    − Union transit operation with passage through one or more third countries that are not common transit countries and in which transit customs offices intervene at the exit and entry into the Union
    ÇUnion (Romania) – Ukraine – (Union) (90) PolandÇ

Situation I:

If a "Border Crossing Notice" (IE118) message (or, in the business continuity procedure, a TC10 crossing notice) has been delivered to the customs office through which the goods in question entered Poland under the procedure, Poland will be deemed to be the place of origin of the debt.

Situation II:

If no "Border Crossing Notice" (IE118) message is found (or, in the business continuity procedure, no TC10 crossing notice), Romania (the country of departure) will be considered the place of origin of the debt.

Article 5 of the Convention

Note: if a "Border Crossing Notice" (IE118) message (or, in the business continuity procedure, the TC10 crossing notice) has been delivered to a transit customs office upon exit from the Union (Greece), but not upon entry into Turkey, It should be considered that no debt has been incurred, since there has not been a theft of goods under the Union transit regime, but in a third country, in whose territory the regime (and customs supervision by the competent authorities of the countries concerned) is suspended. This situation may continue after the investigation procedure has been concluded (for further details on this procedure, see Part VII).