Presentation of goods placed under the Union transit procedure at the customs office of destination
Article 306
1. Where goods placed under a Union transit procedure arrive at the customs office of destination, the following shall be presented at that customs office: (a) the goods; (b) the MRN of the transit declaration; (c) any information required by the customs office of destination. The presentation shall take place during the official opening hours. However, the customs office of destination may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at any other place. 2. With respect to the presentation of the MRN of the transit declaration at each customs office of transit Article 184(2) of Delegated Regulation (EU) 2015/2446 shall apply. 3. Where the presentation has taken place after expiry of the time-limit set by the customs office of departure in accordance with Article 297(1) of this Regulation, the holder of the procedure shall be deemed to have complied with the time-limit where he or the carrier proves to the satisfaction of the customs office of destination that the delay is not attributable to him. 4. The Union transit procedure may be ended at a customs office other than that declared in the transit declaration. That customs office shall then be considered to be the customs office of destination. 5. At the request of the person presenting the goods at the customs office of destination, that customs office shall endorse a receipt which certifies the presentation of the goods at that customs office and contains a reference to the MRN of the transit declaration. The receipt shall be provided using the form set out in Annex 72-03 and be completed in advance by the person concerned. The receipt shall not be used as alternative proof of the Union transit procedure having ended within the meaning of Article 312 of this Regulation.