Division 13.2 A 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.

Where the actual customs office of destination comes under the jurisdiction of a Member State other than the one having jurisdiction over the customs office declared, the actual customs office shall enter in box ‘I. Control by office of destination’ of the transit declaration the following endorsement in addition to the usual observations it is required to make:

• Differences: customs office where goods were presented …… (customs office reference number) —99 203.