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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
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The customs authority in each Member State in which forces of the North Atlantic Treaty Organisation (NATO forces) eligible to use form 302 are stationed shall designate the customs office or offices responsible for customs formalities and controls concerning the movement of goods carried out by or on behalf of those forces.
The designated customs office of the Member State of departure shall supply the NATO forces stationed in its area with forms 302 which:
are pre-authenticated with the stamp and signature of an official of that office;
are serially numbered;
bear the full address of that designated customs office for the return copy of the form 302.
1.At the time of dispatch of the goods, the NATO forces shall do either of the following:
(a)lodge the form 302 data electronically at the customs office of departure or entry;
(b)complete form 302 with a statement that the goods are being moved under their control and authenticate this statement by their signature, stamp and date.
2.Where the NATO forces lodge the form 302 data electronically in accordance with paragraph 1(a), Articles 294, 296, 304, 306,314, 315, and 316 of this Regulation shall apply mutatis mutandis.
3.Where the NATO forces proceed in accordance with paragraph 1(b), a copy of the form 302 shall be given, without delay, to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces which dispatch the goods or on whose behalf the goods are being dispatched.
The other copies of the form 302 shall accompany the consignment to the NATO forces of destination where the forms shall be stamped and signed by those NATO forces.
At the time of arrival of the goods two copies of the form shall be given to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces of destination.
That designated customs office shall retain one copy and shall return the second copy to the customs office responsible for customs formalities and controls pertaining to the NATO forces which dispatch the goods or on whose behalf the goods are being dispatched.
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