# Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 291: Transit operation in particular circumstances(Articles 6(3)(b), 226(3)(a) and 227(2)(a) of the Code)

Extent: E+W+S+N.I.

1. The customs authority shall accept a paper-based transit declaration in the event of a temporary failure of:
(a) the electronic transit system;
(b) the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques;
(c) the electronic connection between the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques and the electronic transit system.
The rules on the use of a paper-based transit declaration shall be laid down in Annex 72-04.
2. The acceptance of a paper-based transit declaration in the event of a temporary failure as referred to in points (b) or (c) shall be subject to the approval of the customs authorities.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/291 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-291
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.