Article 312 Alternative proof of ending the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)
United Kingdom
The Union transit procedure shall be considered as having been ended correctly where the holder of the procedure presents, to the satisfaction of the customs authority of the Member State of departure, one of the following documents identifying the goods:
a document certified by the customs authority of the Member State of destination which identifies the goods and establishes that the goods have been presented at the customs office of destination, or have been delivered to an authorised consignee as referred to in Article 233(4)(b) of the Code;
a document or a customs record, certified by the customs authority of a Member State which establishes that the goods have physically left the customs territory of the Union;
a customs document issued in a third country where the goods are placed under a customs procedure;
a document issued in a third country, stamped or otherwise certified by the customs authority of that country and establishing that the goods are considered to be in free circulation in that country.
Instead of the documents referred to in paragraph 1, copies thereof certified as being true copies by the body which certified the original documents, by the authority of the third country concerned or by an authority of a Member State may be provided as proof.
The notification of arrival of the goods referred to in F1Article 307 shall not be considered to be proof that the Union transit procedure has been ended correctly.