Når det på udgangstoldstedet eller bestemmelsestoldstedet for kontroleksemplar T5 konstateres, at den oprindelige forsegling er fjernet uden toldkontrol eller er brudt, eller at der ikke i henhold til artikel 357, stk. 4, i forordning (EØF) nr. 2454/93 er indrømmet fritagelse for forsegling, foretages der en særlig ombytningskontrol.
Where the customs office of exit or the office to which the T5 control copy is sent finds that the seals affixed on departure have been removed other than under customs supervision or have been broken or that the dispensation from sealing under Article 357(4) of Regulation (EEC) No 2454/93 has not been granted, a specific substitution check shall be carried out.