PART IICUSTOMS-APPROVED TREATMENT OR USE
TITLE IIF1CUSTOMS STATUS OF GOODS AND TRANSIT
F1CHAPTER 4Community transit
Section 1General provisions
Article 340b
For the purposes of this Chapter, the following definitions shall apply:
- 1.
‘ office of departure ’ : means the customs office where declarations placing goods under the Community transit procedure are accepted;
- 2.
‘ office of transit ’ means
- (a)
the customs office at the point of exit from the customs territory of the Community when the consignment is leaving that territory in the course of a transit operation via a frontier between a Member State and a third country other than an EFTA country, or
- (b)
the customs office at the point of entry into the customs territory of the Community when the goods have crossed the territory of a third country in the course of a transit operation;
- (a)
- 3.
‘ office of destination ’ : means the customs office where goods placed under the Community transit procedure must be presented in order to end the procedure;
- 4.
‘ office of guarantee ’ : means the office where the customs authorities of each Member State decide that guarantees furnished by a guarantor shall be lodged;
- 5.
- 6.
F3‘ Transit accompanying document ’ : means the document printed by the computerised system to accompany the goods and based on the data of the transit declaration;
- 7.
‘ Fallback procedure ’ : means the procedure based on the use of paper documents established to allow the lodging, the control of the transit declaration and the following of the transit operation when it is not possible to implement the standard procedure by electronic means.