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]
[F1B. U.K. Provisions relating to goods carried in large containers]
Article 437U.K.

1.Where a transport operation starts within the customs territory of the Community and is to end outside it, Article 434 (1) to (5) and Article 435 shall apply.

2.The customs office responsible for the frontier station through which the goods leave the customs territory of the Community shall act as the office of destination.

3.No formalities need be carried out at the office of destination.