1. Where re-exportation is subject to a customs declaration Articles 787 to 796e shall apply mutatis mutandis , without prejudice to particular provisions which may apply when the customs procedure with economic impact preceding re-exportation of the goods is discharged.
2. Where an ATA carnet is issued for re-exportation of goods under temporary importation, the customs declaration may be lodged at a customs office other than that referred to in Article 161(5) of the Code.]
Textual Amendments
Textual Amendments
1.For the purposes of Article 182 (3) of the Code, notification of destruction of goods shall be made in writing and signed by the person concerned. The notification must be made in sufficient time to allow the customs authorities to supervise the destruction.
2.Where the goods in question are already the subject of a declaration accepted by the customs authorities, they shall make a reference to the destruction on the declaration and invalidate the declaration in accordance with Article 66 of the Code.
The customs authorities present when the goods are destroyed shall specify on the form or declaration the type and quantity of any waste or scrap resulting from the destruction in order to determine the items of charge applicable to them and to be used when they are assigned another customs-approved treatment or use.
3.The provisions of the first subparagraph of paragraph 2 shall apply mutatis mutandis to goods abandoned to the Exchequer.