Article 303 Release of goods for the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)

Only goods which have been sealed in accordance with Article 299 of this Regulation or in respect of which alternative identification measures have been taken in accordance with Article 302 of this Regulation shall be released for the Union transit procedure.

On release of the goods, the customs office of departure shall transmit the particulars of the Union transit operation:

Those particulars shall be based on data derived from the transit declaration, as amended where appropriate.

The customs office of departure shall notify the holder of the procedure of the release of the goods for the Union transit procedure.

At the request of the holder of the procedure, the customs office of departure shall provide a transit accompanying document or, where appropriate, a transit/security accompanying document to the holder of the procedure.

The transit accompanying document shall be provided using the form set out in Annex B-02 to of Delegated Regulation (EU) 2015/2446 and, if necessary, supplemented by the List of items in the form set out in Annex B-03 to the same Delegated Regulation. The transit/security accompanying document shall be provided using the form set out in Annex B-04 to the same Delegated Regulation and supplemented by the Transit/Security list of items in the form set out in Annex B-05 to the same Delegated Regulation.