Commission Regulation (EEC) No 2454/93 (repealed)Show full title

Article 486

1. Control copy T5 may be issued retrospectively on condition that:

• the person concerned is not responsible for the failure to apply for or to issue that document when the goods were dispatched or he can produce evidence to the satisfaction of the competent authorities that the failure is not due to negligence or habitual carelessness on his part,

• the person concerned furnishes proof that the control copy T5 relates to goods in respect of which all the administrative formalities have been completed,

• the person concerned produces the documents required for the issue of the control copy T5,

• it is established to the satisfaction of the competent authorities that the retrospective issue of control copy T5 cannot give rise to the securing of financial benefits which would not be warranted in the light of any transit procedure used, the customs status of the goods and their use and/or destination.

2. Where control copy T5 is issued retrospectively, it shall contain in red one of the following phrases:

• Expedido a posteriori,

• Udstedt efterfølgende,

• Nachträglich ausgestellt,

• Εκδοθέν εκ των υστέρων,

• Issued retroactively,

• Délivré a posteriori,

• Rilasciato a posteriori,

• Achteraf afgegeven,

• Emitido a posteriori.

In addition, the person concerned shall enter on such control copy T5 the identity of the means of transport by which the goods were dispatched, the date of departure and, if appropriate, the date on which the goods were produced at the office of destination.

3. Control copy T5 issued retrospectively may be annotated by the office of destination only where that office establishes that the goods covered by the document in question have been used for the purpose and/or have reached the destination provided for or prescribed by the Community measure on the importation, exportation or movement within the customs territory of the Community of those goods.

4. Duplicate control copies T5, extract control copies T5, continuation forms T5 bis and loading lists T5 may be issued where the originals have been lost. The duplicate must bear in bold red letters the word ‘DUPLICATE’ as well as the stamp of the office which issued the duplicate and the signature of the competent official.