# Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code, Division CHAPTER II: Notes and particulars (data) for the Transit Accompanying Document


The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code and described in Annex72-04of the same regulation applies.
The paper to be used for the Transit Accompanying Document can be of green colour.
The transit accompanying document shall be printed on the basis of the data derived from the transit declaration, where appropriate, amended by the holder of the transit procedure and/or verified by the office of departure, and completed as follows:
1.. Box MRN
The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated.
The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’.
2.. Box Forms (1/4):
first subdivision: serial number of the current printed sheet,
second subdivision: total number of sheets printed (incl. list of items),
shall not be used when there is only one item.
3.. In the space under box Reference number/UCR (2/4):
Name and address of the customs office to which a copy of the transit accompanying document has to be returned where BCP is used.
4.. Box Office of departure (C):
the name of the office of departure,
reference number of the office of departure,
acceptance date of the transit declaration,
the name and the authorisation number of the authorised consignor (if any).
5.. Box Control by office of departure (D):
control results,
seals affixed or the indication ‘- -’ identifying the ‘Waiver — 99201’,
the indication ‘Binding itinerary’, where appropriate.
The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.
6.. Formalities en route
The following procedure is applicable until NCTS allows Customs to record this information directly into the system.
Between the time when the goods leave the office of departure and the time they arrive at the office of destination, certain details may have to be added on the transit accompanying document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The particulars may be added legibly by hand, in which case the entries should be made in ink and in block letters.
Carriers are reminded that goods can be transhipped only under an authorisation of the customs authorities of the country in whose territory the transhipment is to be made.
Where those authorities consider that the Union transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse the transit accompanying documents.
The customs authorities at the office of transit or office of destination, as the case may be, have the obligation to incorporate into the system the added data on the transit accompanying document. The data can also be incorporated by the authorised consignee.
The boxes and activities involved are:
Transhipment: use box 7/1.
Box Transhipment (7/1)
The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question.
However, where goods are carried in containers that are to be transported by road vehicles, customs authorities may authorise the holder of the transit procedure to leave box 7/7-/7/8 blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport shall be subsequently entered in box 7/1.
Other incidents: use box 7/19.
Box Other incidents during carriage (7/19)
Box to be completed in accordance with current obligations regarding transit.
In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not necessary.

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Source: https://www.legislation.gov.uk/eur/2015/2446/attachment/5/division/division/CHAPTER II (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/attachment-5/division/division-CHAPTER II
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.