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Council Decision of 7 March 1985 accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures (85/204/EEC)

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Lodgment of the goods declaration

(a) Choice of the office of clearance
21. Standard

The goods declaration for home use shall be lodged at the competent customs office where the goods are presented.

Note

If standing authority has been given for the release of goods before presentation of a goods declaration, the customs authorities may require the goods declaration to be lodged at a specified customs office.

(b) Time allowed for lodgement of the declaration
22. Standard

Where national legislation lays down a time limit for lodgment of the goods declaration for home use at a competent customs office, the time allowed shall enable the declarant to assemble the particulars needed for making the declaration and to obtain the supporting documents required.

Notes
1.National legislation may provide that the time limits for lodgment of the goods declaration shall run, for example, from the time when the goods are unloaded, from the time when they are presented at the customs office or from the time when they are released.
2.When the goods declaration has not been lodged on expiry of the time limit, the customs authorities may take such action as may be deemed necessary, in particular to protect the interests of the Revenue.
23. Recommended practice

At the request of the declarant, and for reasons deemed valid by the customs authorities, the latter should extend a time limit prescribed for lodging the goods declaration.

24. Recommended practice

The declarant should be authorized to lodge a goods declaration for home use at a competent customs office before the goods arrive at that office.

Note

Authority may also be given for lodgment of the declaration before the goods arrive in the customs territory.

(c) Periodic lodgment of declarations
25. Recommended practice

Where goods are imported frequently by the same person, the customs authorities should allow a single goods declaration to cover all importations by that person in a given period.

Notes
1.The customs authorities may make the facility subject to the condition that the importer keeps proper commercial records (e.g., by means of computers) and that the necessary control measures can be taken.
2.If the customs authorities grant this facility, they may require the declarant to produce, at each importation, a commercial or official document (commercial invoice, waybill, dispatch note, etc.) giving the main particulars of the consignment concerned.
(d) Lodgment of the goods declaration outside the business hours of the customs office
26. Standard

The goods declaration shall be lodged during the business hours of the competent customs office.

27. Recommended practice

At the request of the declarant, and for reasons deemed valid by the customs authorities, the latter should, so far as possible, allow the goods declaration to be lodged outside the business hours of the competent customs office; any expenses which this entails may be charged to the the declarant.

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