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Traffic Manual

VIII.3.3.4. Request for collection by another competent authority

The authority of a country involved in a transit operation that discovers a situation that, within the framework of the regime, unequivocally gives rise to a debt in its own country (theft of goods during transport, failure to comply with a condition) must request the competent authority of the country of departure to transfer to it the power to initiate the recovery procedure.

The mere verification that the goods have "disappeared" during transport or at the destination, without knowing the place of theft or where the stolen goods may be located, does not allow the authority of the country that carried out the verification to establish jurisdiction over collection matters. In this case, the competent authority of this country must contact the competent authority of the country of departure by sending:

  • the message "Response to Investigation Request" (IE143) with the response code "4" (Request for collection at destination) if they have notified their jurisdiction as part of an investigation procedure; or
  • the message "Request for collection" (IE150) requesting the transfer of jurisdiction if they have discovered goods in a situation that gives rise to a debt in their own country. The IE150 message may be sent from a customs office that is considered competent for collection at any time during the procedure (after release for transit and until the movement status is "in ongoing collection procedure").

Business Continuity Procedure

In the business continuity procedure, any authority of a country involved that discovers a situation giving rise to a debt in its own country must inform the authority of the country of departure that it wishes to assume responsibility for recovery by means of a TC24 "Information Note" message in accordance with the model set out in Annex VIII.8.2. This information must be submitted to the competent authority of the country of departure before the expiry of the deadline. The authority shall acknowledge receipt of the communication without delay and indicate whether the requesting authority is competent to collect the tax by sending the completed TC24 message.