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Commission Implementing Regulation (EU) 2015/2447 Article 307

Commission Implementing Regulation (EU) 2015/2447 Article 307

Notification of arrival of goods under the Union transit procedure

Article 307

1.   The customs office of destination shall notify the customs office of departure of arrival of the goods on the day the goods and the MRN of the transit declaration are presented in accordance with Article 306(1) of this Regulation. 2.   Where the Union transit procedure is ended at a customs office other than that declared in the transit declaration, the customs office considered to be the customs office of destination in accordance with Article 306(4) of this Regulation shall notify the arrival to the customs office of departure on the day the goods and the MRN of the transit declaration are presented in accordance with Article 306(1) of this Regulation. The customs office of departure shall notify the arrival to the customs office of destination declared in the transit declaration.

Read the full instrument → · Read this in context: Subsection 4 — Formalities at the customs office of destination →

Other provisions in Subsection 4 — Formalities at the customs office of destination

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 307 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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