Where a transport operation starts outside the customs territory of the Community and is to end within it, the customs office for the frontier station through which the goods enter the customs territory of the Community shall act as office of departure.

No formalities need be carried out at the office of departure.

The customs office for the station of destination shall act as the office of destination. The formalities referred to in Article 421 shall be carried out at the office of destination.

Where the goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office for this station shall act as the office of destination. This customs office shall stamp sheets 2 and 3 and the supplementary copy of sheet 3 forwarded by the railway company and endorse them with one of the following indications:

• Cleared

• Dédouané

• Verzollt

• Sdoganato

• Vrijgemaakt

• Toldbehandlet

• Εκτελωνισμένο

• Despachado de aduana

• Desalfandegado

• F4Tulliselvitetty

• Tullklarerat

• F1Propuštěno

• Lõpetatud

• Nomuitots

• Išleista

• Vámkezelve

• Mgħoddija

• Odprawiony

• Ocarinjeno

• Prepustené

This office shall return sheets 2 and 3, without delay, to the railway company after having stamped them and retained the supplementary copy of sheet 3.

The procedure referred to in paragraph 3 shall not apply to products subject to exise (SIC! excise) duty as defined in Article 3 (1) and Article 5 (1) of Council Directive 92/12/EEC18.

In the case referred to in paragraph 3 the competent customs authorities for the office of destination may request a posteriori verification of the endorsements made by the competent customs authorities for the intermediate station on sheets 2 and 3.