1.Where the goods are placed under the paper-based Union transit procedure for goods carried by rail and the Union transit operation starts and is to end within the customs territory of the Union, the goods and the CIM consignment note shall be presented at the customs office of departure.
2.The customs office of departure shall clearly enter in the box reserved for customs on sheets 1, 2 and 3 of the CIM consignment note:
(a)the code ‘T1’, where goods move under the external Union transit procedure in accordance with Articles 226(1) and 226(2) of the Code;
(b)the code ‘T2’, where goods, move under the internal Union transit procedure in accordance with Article 227(1) of the Code; or
(c)the code ‘T2F’, in a case referred to in Article 188 of Delegated Regulation (EU) 2015/2446.
The codes ‘T2’ and ‘T2F’ shall be authenticated by the stamp of the customs office of departure.
3.All copies of the CIM consignment note shall be returned to the person concerned.
4.The authorised railway undertaking shall ensure that the goods transported under the paper-based Union transit procedure for goods carried by rail are identified by labels bearing a pictogram, a specimen of which is shown in Annex 10. The labels shall be affixed to or directly printed on the CIM consignment note and to the relevant railway wagon in the case of a full load, or, in other cases, to the individual package or packages. The labels may be replaced by a stamp reproducing the pictogram shown in Annex 10.
5.Where the transport operation starts outside the customs territory of the Union and is to end within that territory, the customs office competent for the border station through which the goods enter the customs territory of the Union shall act as the customs office of departure.
No formalities need be carried out at the customs office of departure.