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Commission Implementing Regulation (EU) 2015/2447 Article 296

Commission Implementing Regulation (EU) 2015/2447 Article 296

Transit declaration and means of transport

Article 296

1.   Each transit declaration shall include only goods placed under the Union transit procedure that are moved or are to be moved from one customs office of departure to one customs office of destination on a single means of transport, in a container or in a package. However, one transit declaration may include goods moved or to be moved from one customs office of departure to one customs office of destination in more than one container or in more than one package where the containers or packages are loaded on a single means of transport. 2.   For the purposes of this Article, any of the following shall also be regarded as constituting a single means of transport, provided that the goods carried are dispatched together: (a) a road vehicle accompanied by its trailer(s) or semi-trailer(s); (b) a set of coupled railway carriages or wagons; (c) boats constituting a single chain. 3.   Where for the purpose of the Union transit procedure a single means of transport is used for loading goods at more than one customs office of departure and for unloading at more than one customs office of destination, separate transit declarations shall be lodged for each of the consignments.

Read the full instrument → · Read this in context: Subsection 2 — Formalities at the customs office of departure →

Other provisions in Subsection 2 — Formalities at the customs office of departure

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 296 of Commission Implementing Regulation (EU) 2015/2447 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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