The goods and the originals of the T5 control copies shall be presented at the office of destination.

Unless otherwise provided in the Community rules requiring a control on the use and/or destination of the goods, the office of destination may allow the goods to be delivered direct to the consignee on such conditions as it shall lay down to enable it to carry out its control on or after arrival of the goods.

Any person who presents a T5 control copy and the consignment to which it relates to the office of destination may, on request, obtain a receipt made out on a form corresponding to the specimen in Annex 47. The receipt may not replace the T5 control copy.

Where the Community rules require a control on the exit of goods from the customs territory of the Community:

• for goods leaving by sea, the office of destination shall be the office responsible for the port where the goods are loaded on the vessel operating a service other than a regular shipping service within the meaning of Article 313a,

• for goods leaving by air, the office of destination shall be the office responsible for the international Community airport, within the meaning of Article 190(b), at which the goods are loaded on an aircraft bound for an airport outside the Community,

• F1for goods leaving by any other modes of transport, the office of destination shall be the office of exit referred to in Article 793(2).

The office of destination shall carry out controls on the use and/or destination X1provided for or prescribed.It shall register the particulars of the T5 control copy by keeping a copy of the said document where appropriate, and the result of the controls which have been carried out.

The office of destination shall return the original of the T5 control copy to the address shown in box B (‘Return to …’) of the T5 form once all the required formalities have been completed and annotations made.