Commission Regulation (EEC) No 2454/93 (repealed)Show full title

CHAPTER 4 U.K. Export declarations

Article 279 U.K.

The formalities to be carried out at the customs office of export as provided for in Article 792 may be simplified in accordance with the provisions of this Chapter.

The provisions of Articles 793 and 796 shall apply to this Chapter.

Section 1 U.K. Incomplete declarations

Article 280 U.K.

1. Export declarations which the customs office may accept, at the declarant's request, without their containing certain of the particulars referred to in Annex 37 shall contain at least the particulars referred to in boxes 1 (first subdivision), 2, 14, 17, 31, 33, 38, 44 and 54 of the Single Administrative Document and:

• where the goods are liable for export duties or subject to any other measures provided for under the common agricultural policy, all the information required for the proper application of such duties or measures,

• any further information considered necessary in order to identify the goods, apply the provisions governing their export or determine the amount of any security required before the goods may be exported.

2. The customs authorities may allow the declarant not to complete boxes 17 and 33 on condition he declares that export of the goods in question is not subject to prohibitions or restrictions and the customs authorities have no reason for doubt in this respect and that the description of the goods allows the combined nomenclature classification to be determined immediately and unambiguously.

3. Copy No 3 shall include one of the following endorsements in box 44:

• Exportación simplificada

• Forenklet udførsel

• Vereinfachte Ausfuhr

• Απλουστευμένη εξαγωγή

• Simplified exportation

• Exportation simplifiée

• Esportazione semplificata

• Vereenvoudigde uitvoer

• Exportação simplificada.

4. Articles 255 to 259 shall apply mutatis mutandis to export declarations.

Article 281 U.K.

Where Article 789 applies, the supplementary or replacement declaration may be lodged at the customs office responsible for the place where the exporter is established. Where the sub-contractor is established in a Member State other than where the exporter is established, this possibility shall only apply on condition that agreements have been made between the administrations of the Member States concerned.

The incomplete declaration shall include the office where the supplementary declaration will be lodged. The customs office where the incomplete declaration is lodged shall send copy Nos 1 and 2 to the customs office where the supplementary declaration or replacement declaration is lodged.

Section 2 U.K. Simplified declaration procedure

Article 282 U.K.

1. On written request containing all the information required for the authorization to be granted, the declarant shall be authorized, under the conditions and in the manner laid down in Articles 261 and 262 applied mutatis mutandis, to make the export declaration in a simplified form when goods are presented to customs.

2. Without prejudice to Article 288, the simplified declaration shall take the form of the incomplete Single Administrative Document containing at least the particulars necessary for identification of the goods. Paragraphs 3 and 4 of Article 280 shall apply mutatis mutandis.

Section 3 U.K. Local clearance procedure

Article 283 U.K.

On written request, authorization to use the local clearance procedure shall be granted under the conditions and in the manner laid down in Article 284 to any person, hereinafter referred to as an ‘approved exporter’, wishing to carry out export procedures at his premises or at the other places designated or approved by the customs authorities.

Article 284 U.K.

Articles 264 and 265 shall apply mutatis mutandis.

Article 285 U.K.

1. To enable the customs authorities to satisfy themselves as to the proper conduct of operations, the approved exporter shall, before removal of the goods from the places referred to in Article 283:

(a) duly notify the customs authorities of such removal in the form and manner specified by them for the purpose of obtaining release of the goods;

(b) enter the said goods in his records. Such entry may be replaced by any other formality offering similar guarantees stipulated by the customs authorities. The entry shall indicate the date on which it is made and the particulars necessary for identification of the goods;

(c) make available to the customs authorities any documents the presentation of which may be required for application of the provisions governing export of the goods.

2. In certain particular circumstances justified by the nature of the goods in question and the rapid turnover of export operations, the customs authorities may exempt the approved exporter from the requirement to notify the competent customs office of each removal of goods, provided that he supplies the said office with all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise.

In this case, entry of the goods in the records of the approved exporter shall be equivalent to release.

Article 286 U.K.

1. To check that the goods have actually left the customs territory of the Community, Copy No 3 of the Single Administrative Document shall be used as evidence of exit.

The authorization shall stipulate that Copy No 3 of the Single Administrative Document be authenticated in advance.

2. Prior authentication may be effected in one of the following ways:

(a) box A may be stamped in advance with the stamp of the competent customs office, and signed by an official from that office;

(b) the approved exporter may stamp the declaration using a special stamp conforming to the model shown in Annex 62.

The imprint of this stamp may be preprinted on the forms where the printing is entrusted to a printer approved for that purpose.

3. Before the departure of the goods the approved exporter shall:

• carry out the procedures referred to in Article 285;

• indicate on Copy No 3 of the Single Administrative Document the reference to entry in his records and the date on which this was done.

4. Box 44 of Copy No 3, completed in accordance with paragraph 2, shall include:

• the number of the authorization and the name of the issuing customs office;

• one of the endorsements referred to in Article 280 (3).

Article 287 U.K.

1. The authorization referred to in Article 283 shall lay down the specific rules for the operation of the procedure and in particular shall stipulate:

• the goods to which it applies,

• the form of the obligations referred to in Article 285,

• the time of release of the goods,

• the content of Copy No 3 and the means by which it is to be validated,

• the procedure for presenting the supplementary declaration and the time limit within which it must be lodged.

2. The authorization shall include an undertaking by the approved exporter to take all necessary measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the customs office of export or the imprint of the special stamp.

Section 4 U.K. Provisions common to Sections 2 and 3

Article 288 U.K.

1. Instead of the Single Administrative Document, Member States may allow a commercial or administrative document or any other medium to be used where the whole of an export operation is carried out on the territory of a single Member State, or whenever this possibility is provided for by means of agreements concluded between the administrations of the Member States concerned.

2. The document or medium referred to in paragraph 1 shall contain at least the particulars necessary for identification of the goods plus one of the endorsements referred to in Article 280 (3) and it shall be accompanied by a request for export.

Where circumstances so permit, the customs authorities may allow this request to be replaced by a global request covering export operations to be carried out over a given period. A reference to the authorization shall be made on the document or medium in question.

3. The commercial or administrative document shall be evidence of exit from the customs territory of the Community in the same way as Copy No 3 of the Single Administrative Document. Where other media are used, the arrangements for the exit endorsement shall be defined, where appropriate, in the agreement concluded between the administrations of the Member States concerned.

Article 289 U.K.

Where the whole of an export operation takes place on the territory of a single Member State, that Member State may, in addition to the procedures referred to in Sections 2 and 3 and while ensuring compliance with Community policies, provide for other simplifications.