http://www.legislation.gov.uk/eur/2015/2447/article/276Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs CodeCommission Implementing Regulation (EU) 2015/2447Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs CodeKing's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2447-20201209texttext/xmlen2025-02-25Expert Participation2025-01-30 TITLE VII <Strong>SPECIAL PROCEDURES</Strong> CHAPTER 2 <Emphasis> <Strong>Transit</Strong> </Emphasis> Section 1 <Expanded> <Strong>External and internal transit procedure</Strong> </Expanded> Subsection 2 <Expanded> <Strong>Movement of goods under the TIR operations</Strong> </Expanded> Formalities to be completed at the customs office of departure or entry for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code) Article 276 1 The TIR carnet holder shall submit the TIR carnet data for the TIR operation at the customs office of departure or entry. 2 The customs office to which the TIR carnet data has been submitted shall set a time-limit within which the goods shall be presented at the customs office of destination or exit, taking into account the following: a the itinerary; b the means of transport; c transport legislation or other legislation which might have an impact on setting a time-limit; d any relevant information communicated by the TIR carnet holder. 3 Where the time-limit is set by the customs office of departure or entry, it shall be binding on the customs authorities of the Member States the territory of which the goods enter during the TIR operation, and that time-limit shall not be altered by those authorities. 4 Where the goods are released for the TIR operation, the customs office of departure or entry shall record the MRN of the TIR operation in the TIR carnet. The customs office releasing those goods shall notify the TIR carnet holder of the release of the goods for the TIR operation. At the request of the TIR carnet holder the customs office of departure or entry shall provide a transit accompanying document or, where appropriate, a transit/security accompanying document to the TIR carnet holder. The transit accompanying document shall be provided using the form set out in Annex B-02 to Delegated Regulation (EU) 2015/2446 and, if necessary, supplemented by the List of items in the form set out in Annex B-03 to the same Delegated Regulation. The transit/security accompanying document shall be provided using the form set out in Annex B-04 to the same Delegated Regulation and supplemented by the Transit/Security list of items in the form set out in Annex B-05 to the same Delegated Regulation. 5 The customs office of departure or entry shall transmit the particulars of the TIR operation to the declared customs office of destination or exit.