[F11.] For the purposes of Articles 230 to 232, the act which is considered to be a customs declaration may take the following forms:
(a)in the case of goods conveyed to a customs office or to any other place designated or approved in accordance with Article 38 (1) (a) of the Code:
(a)going through the green or ‘nothing to declare’ channel in customs offices where the two-channel system is in operation,
going through a customs office which does not operate the two-channel system without spontaneously making a customs declaration;
affixing a ‘nothing to declare’ sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national provisions;
(b)in the case of exemption from the obligation to convey goods to customs in accordance with the provisions implementing Article 38 (4) of the Code, in the case of export in accordance with Article 231 and in the case of re-exportation in accordance with Article 232 (2):
(b)the sole act of crossing the frontier of the customs territory of the Community.
[F12. Where goods covered by point (a) of Article 230, point (a) of Article 231, point (a) of Article 232 (1) or Article 232 (2) contained in a passenger's baggage are carried by rail unaccompanied by the passenger and are declared to customs without the passenger being present in person, the document referred to in Annex 38a may be used within the terms and limitations set out in it.]
Textual Amendments