VIII.3.3.3. Request for collection by the competent authorities of departure

To unequivocally determine which authority has jurisdiction over collection, the competent authority of the country of departure must initiate the investigation procedure, unless it is established that no other country has participated in the transit operation.

Article 50, paragraph 1, of Appendix I to the Convention
Article 311, section 1, of the AE
Article 114 of Appendix I to the Convention
Article 77 of the AD

Where the competent authority of the country of departure obtains evidence, by any means, regarding the place of origin of the customs debt before the expiry of the time limit stipulated for initiating the recovery procedure upon exit and that place appears to be in another Member State or Contracting Party, the "Request for recovery" (IE150) shall be immediately sent to that authority for the possible transfer of the competence for recovery (see also section VIII.3.2.2.3). The competent authorities of the country of destination may accept or reject the application (see section VIII.3.3.5).