Article 41U.K.Accounting offices of authorised railway undertakings and customs control
1.The authorised railway undertakings shall keep the records at their accounting offices and use the commonly agreed system implemented at those offices in order to investigate irregularities.
2.The customs authority of the Member State where the authorised railway undertaking is established shall have access to the data in the accounting office of that undertaking.
3.For the purposes of the customs control, the authorised railway undertaking shall, in the country of destination, make all the CIM consignment notes used as a transit declaration for the use of the paper-based Union transit procedure for goods carried by rail available to the customs authority in the Member State of destination, in accordance with any provisions defined by mutual agreement with this authority.