1. Copy 3 of the single administrative document or the accompanying document referred to in Article 792(2) and the goods released for export shall be presented together to customs at the customs office of exit.
2. The customs office of exit shall be the last customs office before the goods leave the customs territory of the Community.
By way of derogation from the first subparagraph, the customs office of exit shall be one of the following:
(a) in the case of goods leaving by pipeline and of electrical energy, the office designated by the Member State where the exporter is established;
(b) the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Community by the railway companies, the postal authorities, the airlines or the shipping companies, provided that the following conditions are met:
the goods are to leave the customs territory of the Community by rail, post, air or sea;
the declarant or his representative requests that the formalities referred to in Article 793a(2), or in Article 796e(1), be carried out at that office.
[F23. In the cases referred to in point (b) of the second subparagraph of paragraph 2, where goods taken over under a single transport contract arrive at the customs office at the actual point of exit from the customs territory of the Community, the carrier shall, on request, make available to that office one of the following:
(a) the movement reference number of the export declaration where available; or
(b) a copy of the single transport contract or the export declaration for the goods concerned; or
(c) the unique consignment reference number or the transport document reference number and the number of packages and, if containerised, the equipment identification number; or
(d) information concerning the single transport contract or the transport of the goods out of the customs territory of the Community contained in the data processing system of the person taking over the goods or another commercial data processing system.] ]
Textual Amendments
Textual Amendments