Regulation (EU) No 952/2013 of the European Parliament and of the CouncilDangos y teitl llawn

Article 272 U.K. Amendment and invalidation of the exit summary declaration

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.

[F1 2 . 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

F1 Substituted by Regulation (EU) 2019/474 of the European Parliament and of the Council of 19 March 2019 amending Regulation (EU) No 952/2013 laying down the Union Customs Code.