Article 297 Time-limit for the presentation of goods(Articles 226(3)(a) and 227(2)(a) of the Code)

United Kingdom

The customs office of departure shall set a time-limit within which the goods shall be presented at the customs office of destination, taking into account the following:

(a)

the itinerary;

(b)

the means of transport;

(c)

transport legislation or other legislation which might have an impact on setting a time-limit;

(d)

any relevant information communicated by the holder of the procedure.

Where the time-limit is set by the customs office of departure, it shall be binding on the customs authorities of the Member States the territory of which the goods enter during a Union transit operation, and that time-limit shall not be altered by those authorities.