Division F802B: customs office of exit

Indicate the customs office, which certifies that products covered by refund applications have left the customs territory of the Community. The Member States must use the Transit Customs Office List (COL^f1). This is the list of authorised customs offices for Community/common transit operations. It may be that due to its objective of ‘transit operations’ some of the customs offices might be missing although this will be the exception. In that case the Member State shall provide the name of the customs office in full.

This information is vital for the auditors in connection with the application of Council Regulation (EEC) No 386/90 concerning substitution checks. The information is available in T5 or equivalent documents.

Required format: The format of the COL code consists of two positions to denote the country followed by a six-character code that define the customs office. For instance ‘NL146123’.