carried out by checking, visually, whether the goods tally with the document which has accompanied them from the customs office of export to the customs office of exit
Without prejudice to control measures based on other provisions, substitution checks shall be carried out, as far as possible, in the light of a risk analysis, at least once a day, if the customs office of export has not sealed the means of transport or the package.
Where, in accordance with the requirements of the third country of destination, a veterinary seal has been applied as well as a customs seal the substitution check shall be carried out only in the event of suspected fraud.
