TITLE IGENERAL PROVISIONS

CHAPTER 2 Rights and obligations of persons with regard to the customs legislation

Subsection 1 Benefits resulting from the status of authorised economic operator

Article 23Facilitations regarding pre-departure declarations(Article 38(2)(b) of the Code)

1.

Where an economic operator authorised for security and safety as referred to in Article 38(2)(b) of the Code (AEOS) lodges on his own behalf a pre-departure declaration in the form of a customs declaration or a re-export declaration, no other particulars than those stated in those declarations shall be required.

2.

Where an AEOS lodges on behalf of another person who is also an AEOS a pre-departure declaration in the form of a customs declaration or a re-export declaration, no other particulars than those stated in those declarations shall be required.