An alternative proof is a document submitted if there is no official proof for the end of the procedure for the Union and Common Transit. The alternative proof can be presented to the customs authority at the earliest 70 days after being released for export. These can thus create a so-called “alternative output note.”
Since this is considered as the alternative proof for VAT purposes, the customs authority may accept freight forwarding certificates, bills of lading and import clearance certificates from the third country.
The EU legislation provides four types of documents which the competent authorities of the country of departure can recognise as the alternative proof.
- a certificate endorsed by the customs authorities of the Member State of destination or of the latter, indicating the identification of the goods and showing that the goods have been presented at the office of destination or have been delivered to an Authorised Consignee.
- a document or customs document certified by the customs authority of a Member State that certifies that the goods have physically left the customs territory of the Union.
- a customs document issued in a third country on the entry into a customs procedure or the use of the goods.
- a document issued in a third country and endorsed by the customs authorities of that country, certifying that the products are in free circulation in the third country concerned.
