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Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
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1.Where goods are to be taken out of the customs territory of the Union and a customs declaration or a re-export declaration is not lodged as pre-departure declaration, an exit summary declaration shall be lodged at the customs office of exit.
Customs authorities may allow the exit summary declaration to be lodged at another customs office, provided that the latter immediately communicates or makes available electronically the necessary particulars to the customs office of exit.
2.The exit summary declaration shall be lodged by the carrier.
Notwithstanding the obligations of the carrier, the exit summary declaration may be lodged instead by one of the following persons:
(a)the exporter or consignor or other person in whose name or on whose behalf the carrier acts;
(b)any person who is able to present the goods in question or have them presented at the customs office of exit.
3.Customs authorities may accept that commercial, port or transport information systems may be used to lodge an exit summary declaration, provided that they contain the necessary particulars for such declaration and that these particulars are available within a specific time-limit, before the goods are taken out of the customs territory of the Union.
4.Customs authorities may accept, instead of the lodging of the exit summary declaration, the lodging of a notification and access to the particulars of an exit summary declaration in the economic operator's computer system.
1.The declarant may, upon application, be permitted to amend one or more particulars of the exit summary declaration after it has been lodged.
No amendment shall be possible after any of the following:
(a)the customs authorities have informed the person who lodged the exit summary declaration that they intend to examine the goods;
(b)the customs authorities have established that one or more particulars of the exit summary declaration are inaccurate or incomplete;
(c)the customs authorities have already granted the release of the goods for exit.
[F12 . Where the goods for which an exit summary declaration has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that declaration without delay in either of the following cases:
( a ) upon application by the declarant; or
( b ) after 150 days have elapsed since the declaration was lodged.]
Textual Amendments
The Commission shall specify, by means of implementing acts, the procedural rules for:
lodging the exit summary declaration referred to in Article 271;
amending the exit summary declaration, in accordance with the first subparagraph of Article 272(1);
invalidating the exit summary declaration, in accordance with Article 272(2).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 285(4).
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