Commission Implementing Regulation (EU) 2015/2447Show full title

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

Article 275U.K.Itinerary for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)

1.Goods moved under a TIR operation shall be transported to the customs office of destination or exit along an economically justified itinerary.

2.Where the customs office of departure or entry considers it necessary, it shall prescribe an itinerary for the TIR operation taking into account any relevant information communicated by the TIR carnet holder.

When prescribing an itinerary, the customs office shall enter in the electronic transit system and on the TIR carnet at least the indication of the Member States through which the TIR operation is to take place.