CHAPTER 6SPECIAL PROCEDURES
SECTION 2Transit
Article 52An electronic manifest as a transit declaration for the use of the Union transit procedure for goods carried by air
1
The airline company shall transmit the manifest drawn up at the airport of departure to the airport of destination using an electronic system allowing for the exchange of information.
2
The airline company shall enter one of the following codes next to the relevant items in the manifest:
a
‘T1’ where the goods move under the external Union transit procedure in accordance with Article 226 of the Code;
b
‘T2F’ in a case referred to in Article 188 of Delegated Regulation (EU) 2015/2446;
c
‘TD’ for goods already moving under a Union transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, the airline company shall also enter the code ‘TD’ in the corresponding airway bill as well as a reference for the procedure used, the number and date of the transit declaration or transfer document and the name of the issuing office;
d
‘C’ for Union goods not moving under a Union transit procedure;
e
‘X’ for Union goods to be exported, not moving under a Union transit procedure.
3
The manifest shall also include the information referred to in Article 47(1)(c) to (f) and (2).
4
The Union transit procedure shall be deemed to be ended when the manifest transmitted by an electronic system allowing for the exchange of information is available to the competent customs authorities of the airport of destination and the goods have been presented to them.
5
The records kept by the airline company in accordance with Article 29(1)(b) shall contain at least the information referred to in paragraphs 2 and 3.
Where necessary, the competent customs authorities at the airport of destination shall transmit to the competent customs authorities at the airport of departure, for verification, the relevant details of manifests received by an electronic system allowing for the exchange of information.
6
The airline company shall notify the competent customs authorities of all offences and irregularities.
7
The competent customs authorities at the airport of destination shall notify the competent customs authorities at the airport of departure and the competent customs authority which issued the authorisation of all offences and irregularities at the earliest opportunity.