The customs declaration shall refer to the licence F1... using a specific code and the licence issue number indicated in its Section 25 of the import licence or Section 23 of the export licence F2as published from time to time on the website of the customs authority, or, where applicable, in accordance with Annex I, point 4, in Section 2.

The IT applications of the licence issuing authority may provide direct access for the customs F3authority to the electronic licence F4.... If direct access is not available, the declarant or the licence issuing authority shall send the licence F4... to the customs F3authority in electronic format.

If the IT applications of the licence issuing authority or customs F5authority are not suited for applying the first subparagraph, licences F6... may be sent in paper format.

The declarant shall submit the titular holder's copy of the paper licence F7... to the customs F8authority, or hold it at the disposal of the customs authorities in accordance with Article 163 of Regulation (EU) No 952/2013.