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Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (repealed)
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Version Superseded: 01/05/2016
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There are currently no known outstanding effects for the Commission Regulation (EEC) No 2454/93 (repealed),
Article 360
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1. [F2The carrier shall be required to make the necessary entries in the [F3Transit accompanying document — Transit/security accompanying document] and present it with the consignment to the customs authorities of the Member State in whose territory the means of transport is located:]
(a) if the prescribed itinerary is changed and the provisions of Article 355(2) apply;
(b) if seals are broken in the course of a transport operation for reasons beyond the carrier's control;
(c) if goods are transferred to another means of transport; any such transfer must be made under the supervision of the customs authorities which may, however, authorise transfers to be made without their supervision;
(d) in the event of imminent danger necessitating immediate partial or total unloading of the means of transport;
(e) in the event of any incident or accident capable of affecting the ability of the principal or the carrier to comply with his obligations.
[F22. Where the customs authorities consider that the Community transit operation concerned may continue in the normal way, they shall take any steps that may be necessary and then endorse the [F3Transit accompanying document — Transit/security accompanying document] .
Relevant information concerning the transfer or other incident shall be lodged in the computerised system by the customs authorities as the case may be at the office of transit or office of destination.] ]
Textual Amendments
F1 Substituted by Commission Regulation (EC) No 2787/2000 of 15 December 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).
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