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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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(a) Permission to export
19. Standard

The exportation of the goods shall be permitted as soon as the necessary controls by the customs and other competent authorities have been completed, provided that:

  • no offence has been found,

  • the export licence or any other documents required have been produced, and

  • the export duties and taxes chargeable have been paid or appropriate action has been taken to ensure their collection.

Notes
1.Goods which are not exported immediately after exportation has been permitted may be placed under customs control until they are in fact exported.
2.Countries may specify the customs routes, that is to say, the roads, railways, waterways and any other routes (pipelines, etc.) which must be used for the exportation of goods.
20. Recommended practice

The exportation of goods should not be delayed on the grounds that the goods declaration is incomplete or minor irregularities have been found in documentation, provided that the interests of the Revenue, essential controls or any export prohibitions or restrictions in force are not affected.

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