TITLE VGENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
CHAPTER 2Placing goods under a customs procedure
Article 166Simplified declaration
1.
The customs authorities may accept that a person has goods placed under a customs procedure on the basis of a simplified declaration which may omit certain of the particulars referred to in Article 162 or the supporting documents referred to in Article 163.
2.
The regular use of a simplified declaration referred to in paragraph 1 shall be subject to an authorisation from the customs authorities.