Commission Implementing Regulation (EU) 2015/2447Dangos y teitl llawn

Article 335 Enquiry procedure(Article 267 of the Code)

1. Where, after 90 days from the release of goods for export, the customs office of export has not been informed of the exit of the goods, it may request the declarant to inform it of the date on which and the customs office of exit from which the goods left the customs territory of the Union.

2. The declarant may, on his own initiative, inform the customs office of export of the dates on which and the customs offices of exit from which the goods left the customs territory of the Union.

3. Where the declarant provides information to the customs office of export in accordance with paragraph 1 or 2, he may request the customs office of export to certify the exit. For that purpose, the customs office of export shall request information on the exit of the goods from the customs office of exit, which shall respond within 10 days.

Where the customs office of exit does not respond within that time-limit, the customs office of export shall inform the declarant thereof.

4. Where the customs office of export informs the declarant that the customs office of exit has not responded within the time-limit referred to in paragraph 3, the declarant may provide to the customs office of export evidence that the goods have left the customs territory of the Union.

That evidence may be provided, in particular, by one of the following means or a combination thereof:

(a) a copy of the delivery note signed or authenticated by the consignee outside the customs territory of the Union;

(b) the proof of payment;

(c) the invoice;

(d) the delivery note;

(e) a document signed or authenticated by the economic operator which has taken the goods out of the customs territory of the Union;

(f) a document processed by the customs authority of a Member State or a third country in line with the rules and procedures applicable in that State or country;

(g) economic operators’ records of goods supplied to ships, aircraft or offshore installations.