TITLE VIISPECIAL PROCEDURES
CHAPTER 2 Transit
Article 277Incidents during movement of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)
1.
The carrier shall present without undue delay after the incident the goods together with the road vehicle, the combination of vehicles or the container, the TIR carnet and the MRN of the TIR operation to the nearest customs authority of the Member State in whose territory the means of transport is located where:
(a)
the carrier is obliged to deviate from the itinerary prescribed in accordance with F1Article 275 due to circumstances beyond his control;
(b)
there is an incident or accident within the meaning of Article 25 of the TIR Convention.
2.
Where the customs authority in whose territory the means of transport is located considers that the TIR operation concerned may continue, it shall take any steps that it considers necessary.
Relevant information concerning the incidents referred to in paragraph 1 shall be recorded in the electronic transit system by that customs authority.
3.
Until the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision 2014/255/EU, relevant information concerning the incidents referred to in paragraph 1 shall be recorded in the electronic transit system by the customs office of destination or exit.
4.
Until the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision 2014/255/EU, the second subparagraph of paragraph 2 of this Article shall not apply.