Section 4Provisions applying to all customs declarations
Article 111Person lodging a declaration
1.Without prejudice to Article 110(1), a customs declaration may be made by any person who is able to present or make available all of the documents which are required for the application of the provisions governing the customs procedure in respect of which the goods are declared. That person shall also be able to present the goods in question or to have them presented to the competent customs office.
However, where acceptance of a customs declaration imposes particular obligations on a specific person, the declaration must be made by that person or by his representative.
2.The declarant shall be established in the customs territory of the Community. However, the following declarants shall not be required to be established within the Community:
persons who lodge a declaration for transit or temporary admission,
persons who declare goods occasionally, provided that the customs authorities deem this to be justified.
3.The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases in which, and the conditions under which, the requirements referred to in paragraph 2 may be waived, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
Article 112Acceptance of a declaration
1.Declarations which comply with the conditions laid down in this Chapter shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs or, to the satisfaction of the customs authorities, are made available for customs controls.
Where the declaration takes the form of an entry in the declarant’s records and access to those data by the customs authorities, the declaration shall be deemed to have been accepted at the moment at which the goods are entered in the records. The customs authorities may, without prejudice to the legal obligations of the declarant or to the application of security and safety controls, waive the obligation for the goods to be presented or to be made available for customs control.
2.Without prejudice to Article 110(2) or the second subparagraph of paragraph 1 of this Article, where a customs declaration is lodged at a customs office other than the office at which the goods are presented, the declaration shall be accepted when the office at which the goods are presented confirms the availability of the goods for customs controls.
3.The date of acceptance of the customs declaration by the customs authorities shall, except where otherwise provided, be the date to be used for the application of the provisions governing the customs procedure for which the goods are declared and for all other import or export formalities.
4.The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down detailed rules for the implementation of this Article.
Article 113Amendment of a declaration
1.The declarant shall, at his request, be permitted to amend one or more of the particulars of the declaration after the declaration has been accepted by customs. The amendment shall not render the declaration applicable to goods other than those which it originally covered.
2.No such amendment shall be permitted where it is requested after any of the following events:
(a)the customs authorities have informed the declarant that they intend to examine the goods;
(b)the customs authorities have established that the particulars in question are incorrect;
(c)the customs authorities have released the goods.
3.The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to paragraph 2(c) of this Article, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
Article 114Invalidation of a declaration
1.The customs authorities shall, at the request of the declarant, invalidate a declaration already accepted in the following cases:
(a)where they are satisfied that the goods are immediately to be placed under another customs procedure;
(b)where they are satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.
However, where the customs authorities have informed the declarant of their intention to examine the goods, a request for invalidation of the declaration shall not be accepted before the examination has taken place.
2.The declaration shall not be invalidated after the goods have been released.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to the first subparagraph of this paragraph, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).