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1. Where, in accordance with the provisions in force, goods are transported from one point in the Community to another under cover of form 302 established under the Convention between the Parties to the North Atlantic Treaty on the Status of their Forces, signed in London on 19 June 1951, the Community shall be considered, for the purposes of the rules governing the use of the said form for such transport, to form a single territory, as defined by Council Regulation (EEC) No 2151/84 of 23 July 1984 on the customs territory of the Community 2. Where, in the course of a transport operation referred to in paragraph 1, goods pass through the territory of a third country, the controls and formalities inherent in form 302 shall be applied at the points where the goods temporarily leave the customs territory of the Community and where they re-enter that territory.

3. Where it is found that, in the course of, or in connection with, a transport operation carried out under cover of form 302, an offence or irregularity has been committed in a particular Member State, the recovery of duties and other charges which may be chargeable shall be effected by that Member State in accordance with Community or national provisions, without prejudice to the institution of criminal proceedings.

4. Where it is not possible to determine in which territory the offence or irregularity was committed, such offence or irregularity shall be deemed to have been committed in the Member State where it was noted. In that case, the duties and other charges relating to the goods in dispute shall be levied by that Member State in accordance with Community or national provisions.

If, subsequently, the Member State where the said offence or irregularity was actually committed is determined, the duties and other charges (apart from those levied, pursuant to the second subparagraph, as own resources of the Community) to which the goods are liable in that Member State shall be reimbursed to it by the Member State which originally recovered them. In that case, any overpayment, shall be returned to the person who originally paid the charges. Where the amount of the duties and other charges originally levied and reimboursed by the Member State which recovered them is smaller than that of the duties and other charges due in the Member State where the offence or irregularity was actually committed, that Member State shall levy the difference in accordance with Community or national provisions. Member States shall take the necessary measures to dal with any offence or irregularity and to impose effective penalties.