Commission Delegated Regulation (EU) 2015/2446Dangos y teitl llawn

Article 244 Time-limit for the lodging of pre-departure declarations(Article 263(1) of the Code)

1. The pre-departure declaration referred to in Article 263 of the Code shall be lodged at the competent customs office within the following time-limits:

(a) in the case of maritime traffic:

(i)

for containerised cargo movements other than those referred to in points (ii) and (iii), at the latest 24 hours before the goods are loaded onto the vessel on which they are to leave the customs territory of the Union;

(ii)

for containerised cargo movements between the customs territory of the Union and Greenland, the Faeroe Islands, Iceland or ports on the Baltic Sea, the North Sea, the Black Sea or the Mediterranean and all ports of Morocco, at the latest two hours before departure from a port in the customs territory of the Union;

(iii)

for containerised cargo movements between the French overseas departments, the Azores, Madeira or the Canary Islands and a territory outside the customs territory of the Union, where the duration of the voyage is less than 24 hours, at the latest two hours before departure from a port in the customs territory of the Union;

(iv)

for movements not involving containerised cargo, at the latest 2 hours prior to departure from a port in the customs territory of the Union;

(b) in the case of air traffic, at the latest 30 minutes prior to departure from an airport in the customs territory of the Union;

(c) in the case of road and inland waterways traffic, at the latest one hour before the goods are to leave the customs territory of the Union;

(d) in the case of rail traffic:

(i)

where the train voyage from the last train formation station to the customs office of exit takes less than two hours, at the latest one hour before arrival of the goods at the place for which the customs office of exit is competent;

(ii)

in all other cases, at the latest two hours before the goods are to leave the customs territory of the Union.

2. Notwithstanding paragraph 1, where the pre-departure declaration concerns goods for which a refund is claimed in accordance with Commission Regulation (EC) No 612/2009(1), it shall be lodged at the competent customs office at the latest at the time of loading the goods in accordance with Article 5(7) of that Regulation.

3. In the following situations, the time-limit for lodging the pre-departure declaration shall be that applicable to the active means of transport used to leave the customs territory of the Union:

(a) where the goods have arrived at the customs office of exit on another means of transport from which they are transferred before leaving the customs territory of the Union (inter-modal transport);

(b) where the goods have arrived at the customs office of exit on a means of transport which is itself transported on an active means of transport when leaving the customs territory of the Union (combined transportation).

4. The time-limits referred to in paragraphs 1, 2 and 3 shall not apply in the case of force majeure.

(1)

Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).