paragraph 5.21. If the authorisation holder wants to be able
make a repayment claim when they transfer the goods, they will need
to send them using transit. For transfers to another drawback
authorisation holder only transit can be used.
If the goods will be entered in the receiving Member State to IPR suspension, customs warehousing, free-zone or are being sent for export from that Member State, the holder also has the option of sending the goods using commercial documents. If commercial documents are used, IPR liability will remain with the authorisation holder until the goods are declared together with an INF 7, to one of the above procedures in the receiving Member State.
Commission Regulation 2454/93 Article 128 and Annex 68.