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 (c. 2447)

TITLE VII U.K. SPECIAL PROCEDURES

CHAPTER 2 U.K. Transit

Section 2 U.K. External and internal Union transit procedure

Subsection 2 U.K. Formalities at the customs office of departure

Article 302 U.K. Alternative identification measures to sealing(Articles 192, 226(3)(a) and 227(2)(a) of the Code)

1. By way of derogation from Article 299 of this Regulation, the customs office of departure may decide not to seal the goods placed under the Union transit procedure and instead rely on the description of the goods in the transit declaration or in the supplementary documents provided that the description is sufficiently precise to permit easy identification of the goods and states their quantity and nature and any special features such as serial numbers of the goods.

2. By way of derogation from Article 299 of this Regulation, unless the customs office of departure decides otherwise, neither the means of transport nor the individual packages containing the goods shall be sealed where:

(a) the goods are carried by air, and either labels are affixed to each consignment bearing the number of the accompanying airway bill, or the consignment constitutes a load unit on which the number of the accompanying airway bill is indicated;

(b) the goods are carried by rail, and identification measures are applied by the railway companies.