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

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

1. 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.
2. 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 Article 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’.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/308 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-308
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.