CHAPTER 1 General provisions
Article 290
1.Where Community goods are exported under an ATA carnet in conformity with Article 797, those goods may be released for free circulation on the basis of the ATA carnet.
2.In this case, the office where the goods are released for free circulation shall carry out the following formalities:
(a)verify the information given in boxes A to G of the reimportation voucher;
(b)complete the counterfoil and box H of the reimportation sheet;
(c)retain the reimportation voucher.
3.Where the formalities discharging a temporary export operation in respect of Community goods are carried out a customs office other than the office where the goods enter the customs territory of the Community, conveyance of the goods from that office to the office where the said formalities are carried out shall require no formality.