1. Without prejudice to paragraphs 3 and 4, where bringing goods out of the customs territory of the Community does not require a customs declaration, the exit summary declaration shall be lodged at the customs office of exit.
2. For the purpose of this Chapter, the ‘ customs office of exit ’ shall be:
(a) the customs office competent for the place from where the goods will leave the customs territory of the Community; or
(b) where the goods are to leave the customs territory of the Community by air or sea, the customs office competent for the place where the goods are loaded onto the vessel or aircraft on which they will be brought to a destination outside the customs territory of the Community.
3. No exit summary declaration is required when an electronic transit declaration contains the exit summary declaration data provided the office of destination is also the customs office of exit or the office of destination is outside the customs territory of the Community.
4. An exit summary declaration shall not be required in the following cases:
(a) the exemptions listed in Article 592a;
(b) where goods are loaded at a port or airport in the customs territory of the Community for discharge at another Community port or airport, provided that, upon request, evidence in the form of a commercial, port or transport manifest or loading list is made available to the customs office of exit regarding the intended place of unloading. The same applies when the vessel or aircraft that transports the goods is to call at a port or airport outside the customs territory of the Community and those goods are to remain loaded on board the vessel or aircraft during the call at the port or airport outside the customs territory of the Community;
(c) where, in a port or airport, the goods are not unloaded from the means of transport which carried them into the customs territory of the Community and which will carry them out of that territory;
(d) where the goods were loaded at a previous port or airport in the customs territory of the Community and remain on the means of transport that will carry them out of the customs territory of the Community;
(e) where goods in temporary storage or in a control type I free zone are transhipped from the means of transport that brought them to that temporary storage facility or free zone under the supervision of the same customs office onto a vessel, airplane or railway that will carry them from that temporary storage facility or free zone out of customs territory of the Community, provided that:
the transhipment is undertaken within fourteen calendar days from when the goods were presented for temporary storage or at a control type I free zone; in exceptional circumstances, the customs authorities may extend this period of time in order to deal with those circumstances;
information about the goods is available to the customs authorities; and
the destination of the goods and the consignee do not change, to the knowledge of the carrier;
(f) where evidence that the goods to be brought out of the customs territory of the Community were already covered by a customs declaration with the exit summary declaration data is made available to the customs office of exit through either the data processing system of the temporary storage holder, the carrier or the port/airport operator, or through another commercial data processing system, provided it has been approved by the customs authorities.
Without prejudice to Article 842d(2), in the cases referred to in points (a) to (f), the customs controls shall take into account the special nature of the situation.
5. The exit summary declaration, where required, shall be lodged by the carrier. However, such declaration shall be lodged by the holder of the temporary storage facility or the holder of a storage facility in a control type I free zone, or any other person able to present the goods, where the carrier has been informed, and given its consent under a contractual arrangement, that the person referred to in the second sentence of this paragraph lodges the declaration. The customs office of exit may assume, except where there is evidence to the contrary, that the carrier has given its consent under a contractual arrangement and that the declaration has been lodged with its knowledge.
The last subparagraph of Article 796d(1) shall apply with regard to the definition of the carrier.
6. In cases where, following the lodgement of an exit summary declaration, the goods are no longer destined to be brought out of the customs territory of the Community, Article 796 d(4) shall apply mutatis mutandis .]
Textual Amendments
Textual Amendments
1. The exit summary declaration shall be made using a data processing technique. It shall contain the particulars for such declaration set out in Annex 30A and shall be completed in accordance with the explanatory note in that Annex.
The exit summary declaration shall be authenticated by the person making it.
2. Exit summary declarations which comply with the conditions set out in paragraph 1 shall be registered by the customs authorities immediately upon their receipt.
Article 199(1) shall apply mutatis mutandis .
3. The customs authorities shall allow the lodging of a paper-based exit summary declaration only in one of the following circumstances:
(a) the customs authorities’ computerised system is not functioning;
(b) the electronic application of the person lodging the exit summary declaration is not functioning.
[F3In the cases referred to in points (a) and (b) of the first subparagraph, the paper-based exit summary declaration shall be made using the Security and Safety Document corresponding to the specimen set out in Annex 45i. Where the consignment for which an exit summary declaration is made consists of more than one item, the Security and Safety Document shall be supplemented by a list of items corresponding to the specimen set out in Annex 45j. The list of items shall form an integral part of the Security and Safety Document.]
[F4In the cases referred to in points (a) and (b) of the first subparagraph, customs authorities may allow the Security and Safety Document to be replaced by, or complemented by, commercial documents provided the documents submitted to customs authorities contain the particulars laid down for exit summary declarations in Annex 30A.]
4. The customs authorities shall establish, in agreement with each other, the procedure to be followed in the cases referred to in point (a) of the first subparagraph of paragraph 3.
5. The use of a paper-based exit summary declaration referred to in point (b) of the first subparagraph of paragraph 3 shall be subject to the approval of the customs authorities.
The paper-based exit summary declaration shall be signed by the person making it.
Textual Amendments
Textual Amendments
1. In the case of inter-modal transportation, where goods are transferred from one means of transport to another for transport out of the customs territory of the Community, the time limit for lodging the exit summary declaration shall correspond to the time limit applicable to the means of transport leaving the customs territory of the Community, as specified in Article 842d(1).
2. In the case of combined transportation, where the active means of transport crossing the border is only transporting another active means of transport, the obligation to lodge the exit summary declaration shall lie with the operator of that other means of transport.
The time limit for lodging the declaration shall correspond to the time limit applicable to the active means of transport crossing the border, as specified in Article 842d(1).
1. The exit summary declaration shall be lodged at the office of exit by the relevant time limit specified in Article 592b(1).
[F5Article 592b(2) and (3) and Article 592c shall apply mutatis mutandis .]
2. The competent customs office shall, upon lodgement of the exit summary declaration, carry out appropriate risk based controls, primarily for safety and security purposes, prior to release of the goods for exit from the Community, within a period corresponding to that between the deadline for lodgement of the declaration laid down in Article 592b for the particular type of traffic and the loading or departure of the goods.
[F2Where goods covered by one of the exemptions from the requirement for an exit summary declaration laid down in Article 842a(4) are brought out of the customs territory of the Community, risk analysis shall be carried out upon presentation of the goods where required and on the basis of documentation or other information covering the goods.]
Goods may be released for exit as soon as the risk analysis has been carried out.
3. Where it is found that goods intended to be brought out of the customs territory of the Community and for which an exit summary declaration is required are not covered by such a declaration, the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community shall lodge an exit summary declaration immediately.
If the person lodges an exit summary declaration after the deadlines specified in Articles 592b and 592c, this shall not preclude application of penalties laid down in the national legislation.
4. Where, on the basis of the checks which they have carried out, the customs authorities are unable to grant release of the goods for exit, the competent customs office shall notify the person who lodged the exit summary declaration and, where different, the person responsible for the carriage of the goods out of the customs territory of the Community, that the goods are not to be released.
Such notification shall be given within a reasonable time after risk analysis has been finalised for these goods.
Textual Amendments
Textual Amendments
1. The deadlines referred to in Article 842d(1) shall not apply where international agreements between the Community and third countries require the exchange of customs declaration data by deadlines different from those referred to in that Article.
2. The time limit shall not, in any event, be reduced below the period required for completion of the risk analysis before the goods leave the customs territory of the Community.
Where goods subject to an exit summary declaration have, after a period of 150 days from the date of lodging the declaration, not left the customs territory of the Community, the exit summary declaration shall be deemed not to have been lodged.] ]
Textual Amendments
Textual Amendments