http://www.legislation.gov.uk/eur/2015/2447/article/290Commission 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 5 <Expanded> <Strong>Transit of goods transported under the postal system</Strong> </Expanded> Movement of postal consignments under the internal transit procedure in special situations(Article 227(2)(f) of the Code) Article 290 1 Where Union goods are moved to, from or between special fiscal territories under the internal transit procedure in accordance with Article 227(2)(f) of the Code, the postal consignment and any accompanying documents shall bear a label set out in Annex 72-02. 2 Where Union goods are moved under the internal transit procedure in accordance with Article 227(2)(f) of the Code from the customs territory of the Union to a common transit country for onward transmission to the customs territory of the Union, those goods shall be accompanied by proof of the customs status of Union goods established by one of the means listed in Article 199 of this Regulation. The proof of the customs status of Unions goods shall be presented to a customs office on re-entry in the customs territory of the Union.