Article 308 Controls and issuing of alternative proof(Articles 226(3)(a) and 227(2)(a) of the Code)

Where the Union transit procedure is ended, the customs office of destination shall carry out customs controls on the basis of the particulars of the Union transit operation received from the customs office of departure.

Where the Union transit procedure is ended, no irregularity has been detected by the customs office of destination, and the holder of the procedure presents the transit accompanying document or the transit/security accompanying document, that customs office shall endorse that document at the request of the holder of the procedure for the purposes of providing alternative proof in accordance with F1Article 312. The endorsement shall consist of the stamp of that customs office, the official’s signature, the date and the following mention:

‘Alternative proof — 99202’.