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PART IIU.K.CUSTOMS-APPROVED TREATMENT OR USE

TITLE IIU.K. [F1CUSTOMS STATUS OF GOODS AND TRANSIT]

[F1CHAPTER 4 U.K. Community transit

Section 3 U.K. Simplifications]

[F2CHAPTER 7 U.K. Simplifications]
[F1Subsection 8 U.K. Simplified procedures for goods carried by rail or in large containers]
[F1A. U.K. General provisions relating to carriage by rail]
Article 419U.K.

1.The consignment note CIM shall be produced at the office of departure in the case of a transport operation to which the Community transit procedure applies and which starts and is to end within the customs territory of the Community.

[F32. The office of departure shall clearly enter in the box reserved for customs on sheets 1, 2 and 3 of the CIM consignment note:

(a) the symbol T1 , where goods are moving under the external Community transit procedure;

(b) the symbol T2, where goods, with the exception of those referred to in [F1Article 340c(1)] , are moving under the internal Community transit procedure in accordance with Article 165 of the Code;

(c) the symbol T2F, where goods are moving under the internal Community transit procedure in accordance with [F1Article 340c(1)] .

The symbol T2 or T2F shall be authenticated by the application of the stamp of the office of departure.]

3.All copies of the consignment note CIM shall be returned to the person concerned.

4.The goods referred to in [F1Article 340c(2)] shall be placed under the internal Community transit procedure for the whole of the journey from the Community station of departure to the station of destination in the customs territory of the Community, in accordance with arrangements determined by each Member State, without presentation at the office of departure of the consignment note CIM in respect of the goods and without affixing the labels referred to in Article 417. However, this waiver shall not apply to consignment notes CIM drawn up for goods covered by the provisions in [F4Article 843].

5.For the goods referred to in paragraph 2 the customs office for the station of destination shall act as the office of destination. If, however, the goods are released for free circulation or placed under another customs procedure at an intermediate station, the office responsible for that station shall act as the office of destination.

No formalities need be carried out at the office of destination with regard to the goods referred to in [F1Article 340c(2)].

6.For the purposes of the control referred to in Article 415, the railway companies shall, in the country of destination, make all the consignment notes CIM for the transport operations referred to in paragraph 4 available to the customs authorities, in accordance with any provisions defined by mutual agreement with those authorities.

7.When Community goods are transported by rail from a point in a Member State to a point in another Member State through the territory of a third country other than an EFTA country, the internal Community transit procedure shall apply. In this case the provisions of paragraphs 4, 5 second subparagraph and 6 shall apply mutatis mutandis.