CHAPTER 6

SPECIAL PROCEDURES
SECTION 2

Transit

Paper-based Union transit procedure for goods carried by rail where the transport starts and ends outside the customs territory of the Union
Article 38
Where the paper-based Union transit procedure for goods carried by rail applies and the transport starts and is to end outside the customs territory of the Union, the customs offices which are to act as the customs office of departure and the customs office of destination shall be those referred to in Articles 33(5) and 36(5), respectively.
No formalities need to be carried out at the customs offices of departure or destination.