Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (c. 2447)

TITLE V GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 2 Placing goods under a customs procedure

Section 4 Other simplifications

Subsection 2 Centralised clearance

Article 232 Centralised clearance involving more than one customs authority(Article 179 of the Code)

1. The supervising customs office shall transmit the following to the customs office of presentation:

(a) any amendment to or invalidation of the standard customs declaration that has occurred after the release of the goods;

(b) where a supplementary declaration has been lodged, that declaration and any amendment or invalidation thereof.

2. Where the supplementary declaration is accessible to customs in the trader’s IT System in accordance with Article 225 of this Regulation, the supervising customs office shall transmit the particulars no later than 10 days from the end of the period of time covered by the supplementary declaration, and any amendment or invalidation of that extracted supplementary declaration.