[F1Article 36a U.K.
1. Goods brought into the customs territory of the Community shall be covered by a summary declaration, with the exception of goods carried on means of transport only passing through the territorial waters or the airspace of the customs territory without a stop within this territory.
2. The summary declaration shall be lodged at the customs office of entry.
Customs authorities may allow the summary declaration to be lodged at another customs office, provided that this office immediately communicates or makes available electronically the necessary particulars to the customs office of entry.
Customs authorities may accept, instead of the lodging of the summary declaration, the lodging of a notification and access to the summary declaration data in the economic operator's computer system.
3. The summary declaration shall be lodged before the goods are brought into the customs territory of the Community.
4. The committee procedure shall be used to establish:
the time limit by which the summary declaration is to be lodged before the goods are brought into the customs territory of the Community,
the rules for exceptions from, and variations to, the time limit referred to in the first indent, and
the conditions under which the requirement for a summary declaration may be waived or adapted,
in accordance with the specific circumstances and for particular types of goods traffic, modes of transport and economic operators and where international agreements provide for special security arrangements.]