CHAPTER 5CUSTOMS STATUS AND PLACING GOODS UNDER A CUSTOMS PROCEDURE
SECTION 1Customs status of goods
Article 12Proof of the customs status of Union goods for goods covered by a simplified Union transit procedure
Until the dates of the upgrading of the NCTS referred to in the Annex to Implementing Decision 2014/255/EU, where the paper-based Union transit procedure for goods carried by air or sea is used in accordance with Article 24(1) of this Regulation, the proof of the customs status of Union goods shall be provided by entering the letter āCā (equivalent to āT2Lā) alongside the relevant items on the manifest.