43.—(1) If a transit product is returned to Northern Ireland after leaving the customs territory of the Community, the person responsible for the transit product shall either –
(a)redispatch the transit product from the border inspection post to which it is returned to a third country by the mode of transport by which it was returned within 60 days of its return (excluding the day of return); or
(b)if the circumstances described in paragraph (2) apply, dispose of the product as if it were Category 1 material under Regulation (EC) No. 1774/2002 in the facilities provided for that purpose nearest to the border inspection post to which the product is returned.
(2) The transit product shall be disposed of in accordance with paragraph (1)(b) where –
(a)redispatch of the product is precluded on animal or public health grounds by the results of a physical check, or by any animal or public health requirement laid down in a Community instrument in force on the date on which these Regulations are made, or is otherwise impossible;
(b)the 60 day period referred to in paragraph (1)(a) has expired; or
(c)the person responsible for the transit product agrees immediately to its disposal.
(3) Any person who has possession or control of the required documents relating to a transit product to which paragraph (1) applies, or of the common entry veterinary document relating thereto, shall submit them for invalidation to the official veterinary surgeon at the border inspection post to which the product is returned.
(4) The person responsible for a transit product to which paragraph (1) applies shall store it until redispatch or destruction under the supervision of the official veterinary surgeon at the border inspection post to which the product is returned at such place and in such conditions as the official veterinary surgeon may direct.
(5) The person responsible for a transit product to which paragraph (1) applies shall pay the costs of storing, transporting, redispatching and disposing of it.