Division CHAPTER III Operation of the procedure

1. 7Furnishing of an individual guarantee by a guarantor.
2. 8Signing of the transit declaration and undertaking of the holder of the procedure.
3. 9Identification measures.
4. 10Entries in the transit declaration and release of the goods.
5. 11Division 11
6. 12Division 12
7. 12.1Division 12.1
8. 12.2Division 12.2
9. 13Division 13
10. 13.1Division 13.1
11. 13.2A transit operation may end at an office other than the customs office declared in the transit declaration. That office shall then become the actual customs office of destination.
12. 13.3Where the second paragraph of point 13.2 of this Annex applies and where the transit declaration bears the following statement, the actual customs office of destination shall keep the goods under its control and not allow their removal other than to the Member State having jurisdiction over the customs office of departure, unless specifically authorised by the latter:
13. 14Receipt.
14. 15Return of copy 5 of the SAD or the copy of the TAD//TSAD.
15. 16Informing the holder of the procedure and alternative proof of the end of the procedure.
16. 17Division 17
17. 17.1Where the customs office of departure has not received proof within 60 days of time-limit for presentation of the goods at the customs office of destination that the procedure was ended correctly, the customs authority of the Member State of departure shall immediately request the information needed to discharge the procedure. Where during the steps of an enquiry procedure it is established that the Union transit procedure cannot be discharged, the customs authority of the Member State of departure shall establish whether a customs debt has been incurred.
18. 17.2Division 17.2
19. 17.3Division 17.3
20. 18Division 18
21. 18.1Division 18.1
22. 18.2Division 18.2
23. 19Division 19
24. 19.1The following shall be presented to the customs office of departure:
25. 19.2Division 19.2
26. 19.3The period of validity of a comprehensive guarantee certificate or a guarantee waiver certificate shall not exceed five years. However, that period may be extended by the customs office of guarantee for one further period not exceeding five years.
27. 19.4From the effective date of revocation of an authorisation to use a comprehensive guarantee or revocation and cancellation of an undertaking provided in case of a comprehensive guarantee, any issued certificates may not be used to place goods under the Union transit procedure and shall be returned by the holder of the procedure to the customs office of guarantee without delay.
28. 20Division 20
29. 20.1The customs authority can accept the transit declaration supplemented by loading lists which do not comply with all the requirements set out in Part II, Chapter III of this Annex.
30. 20.2Division 20.2
31. 20.3Division 20.3
32. 21Use of seals of a special type.
33. 22Division 22
34. 22.1For the application of points 3 and 5 of this Annex the authorisation shall stipulate that box ‘C. Office of departure’ of the transit declaration shall:
35. 22.2Division 22.2
36. 23Authorised consignor — Security measures for the stamp.
37. 23.1Division 23.1
38. 24Division 24
39. 24.1Not later than on consignment of the goods, the authorised consignor shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 298 of this Regulation and, in box ‘D. Control by office of departure’, the period prescribed in accordance with Article 297 of this Regulation within which the goods shall be presented at the customs office of destination, the identification measures applied and the following endorsement:
40. 24.2Division 24.2
41. 24.3Division 24.3
42. 25Division 25
43. 25.1Division 25.1
44. 25.2Transit declarations made out in accordance with point 25.1 of this Annex shall contain, in the box reserved for the signature of the holder of the procedure, the following phrase:
45. 26Division 26
46. 26.1Division 26.1
47. 26.2Division 26.2