TITLE VGENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
CHAPTER 1Customs status of goods
Section 1General provisions
Article 119Presumption of customs status(Articles 153(1) and 155(2) of the Code)
1
The presumption of having the customs status of Union goods does not apply to the following goods:
a
goods brought into the customs territory of the Union which are under customs supervision to determine their customs status;
b
goods in temporary storage;
c
goods placed under any of the special procedures with the exception of the internal transit, outward processing and the end-use procedures;
d
products of sea-fishing caught by a Union fishing vessel outside the customs territory of the Union, in waters other than the territorial waters of a third country which are brought into the customs territory of the Union as laid down in Article 129;
e
goods obtained from the products referred to in point (d) on board that vessel or a Union factory ship, in the production of which other products having the customs status of Union goods may have been used which are brought into the customs territory of the Union as laid down in Article 129;
f
products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union.
2
Union goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of their customs status in the following cases:
a
where the goods are carried by air and have been loaded or transhipped at a Union airport for consignment to another Union airport, provided that they are carried under cover of a single transport document issued in a Member State;
b
where the goods are carried by sea and have been shipped between Union ports by a regular shipping service authorised in accordance with Article 120;
c
where the goods are carried by rail and have been transported through a third country which is a contracting party to the Convention on a common transit procedure under cover of a single transport document issued in a Member State and such a possibility is provided for in an international agreement.
3
Union goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of their customs status in the following cases provided that their customs status of Union goods is proven:
a
goods which have been brought from one point to another within the customs territory of the Union and temporarily leave that territory by sea or air;
b
goods which have been brought from one point to another within the customs territory of the Union through a territory outside the customs territory of the Union without being transhipped, and are carried under cover of a single transport document issued in a Member State;
c
goods which have been brought from one point to another within the customs territory of the Union through a territory outside the customs territory of the Union and were transhipped outside the customs territory of the Union on a means of transport other than that onto which they were initially loaded with a new transport document being issued, covering carriage from the territory outside the customs territory of the Union, provided that the new document is accompanied by a copy of the original single transport document;
d
motorised road vehicles registered in a Member State which have temporarily left and re-entered the customs territory of the Union;
e
packaging, pallets and other similar equipment, excluding containers, belonging to a person established in the customs territory of the Union which are used for the transport of goods that have temporarily left and re-entered the customs territory of the Union;
f
goods in baggage carried by a passenger which are not intended for commercial use and have temporarily left and re-entered the customs territory of the Union.
Section 2Regular shipping service for customs purposes
Article 120Authorisation to establish regular shipping services(Article 155(2) of the Code)
1
An authorisation may be granted by the customs authority competent to take the decision to a shipping company for the purposes of regular shipping services entitling it to move Union goods from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of the customs status of Union goods.
2
An authorisation shall be granted only where:
a
the shipping company is established in the customs territory of the Union;
b
it fulfils the criterion laid down in Article 39(a) of the Code;
c
it undertakes to communicate to the customs authority competent to take the decision the information referred to in Article 121(1) after the authorisation is issued; and
d
it undertakes not to make any calls on the routes of the regular shipping service at any port in a territory outside the customs territory of the Union or at any free zone in a Union port, and not to make any transhipments of goods at sea.
3
Shipping companies having been granted an authorisation in accordance with this Article shall provide the regular shipping service stated therein.
The regular shipping service shall be provided using vessels registered for that purpose in accordance with Article 121.
Article 121Registration of vessels and ports(Articles 22(4) and 155(2) of the Code)
1
The shipping company authorised to establish regular shipping services for the purposes of Article 119(2)(b) shall register the vessels it intends to use and the ports it intends to call at for the purposes of that service by communicating to the customs authority competent to take the decision the following information:
a
the names of the vessels assigned to the regular shipping service;
b
the port where the vessel starts its operation as a regular shipping service;
c
the ports of call.
2
The registration referred to in paragraph 1 shall take effect on the first working day following that of the registration by the customs authority competent to take the decision.
3
The shipping company authorised to establish regular shipping services for the purposes of Article 119(2)(b) shall notify any modification to the information referred to in points (a), (b) and (c) of paragraph 1 and the date and time when that modification takes effect to the customs authority competent to take the decision.
Article 122Unforeseen circumstances during the transport by regular shipping services(Articles 153(1) and 155(2) of the Code)
Where a vessel registered to a regular shipping service for the purposes of Article 119(2)(b) as a result of unforeseen circumstances tranships goods at sea, calls at or loads or unloads goods in a port outside the customs territory of the Union, in a port that is not part of the regular shipping service or in a free zone of a Union port, the customs status of those goods shall not be altered unless they were loaded or unloaded at those locations.
Where the customs authorities have reason for doubt whether the goods fulfil those conditions, the customs status of those goods shall be proven.
Article 122aF3RSS information and communications system(Article 155(2) of the Code)
1
Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, the Commission and the customs authorities of the Member States shall, using an electronic regular shipping services information and communication system, store and have access to the following information:
a
the data of the applications;
b
the regular shipping service authorisations and, where applicable, their amendment or revocation;
c
the names of the ports of call and the names of the vessels assigned to the service;
d
all other relevant information.
2
The customs authorities of the Member State to whom the application has been made shall notify the customs authorities of the other Member States concerned by the shipping service through the electronic regular shipping services information and communication system referred to in paragraph 1.
3
If the customs authorities notified refuse the application it shall be communicated through the electronic regular shipping service information and communication system referred to in paragraph 1.
4
The electronic regular shipping service information and communication system referred to in paragraph 1 shall be used to store the authorisation and to notify the customs authorities of the Member States concerned by the shipping service that the authorisation was issued.
5
Where an authorisation is revoked by the customs authority to whom the application has been made or at the request of the shipping company, that customs authority shall notify the revocation to the customs authorities of the Member States concerned by the shipping service using the electronic regular shipping services information and communication system referred to in paragraph 1.
Section 3Proof of the customs status of Union goods
Subsection 1General provisions
Article 123Period of validity of a T2L, T2LF or a customs goods manifest(Article 22(5) of the Code)
The proof of the customs status of Union goods in the form of a T2L, T2LF or a customs goods manifest shall be valid for 90 days from the date of registration or where in accordance with Article 128 there is no obligation to register the customs goods manifest, from the date of its establishment. At the request of the person concerned, and for justified reasons, the customs office may set a longer period of validity of the proof.
Article 124Means of communication of the MRN of a T2L, T2LF or a customs goods manifest(Article 6(3)(a) of the Code)
The MRN of a T2L, T2LF or a customs goods manifest may be submitted by any of the following means other than electronic data-processing techniques:
- (a)
a bar code;
- (b)
a status registration document;
- (c)
other means as allowed by the receiving customs authority.
F3Until the date of deployment of the UCC Proof of Union Status (PoUS) system referred to in the Annex to Implementing Decision 2014/255/EU, the first paragraph of this Article shall not apply.
Article 124aF3F2Proof of the customs status of Union goods by means of a ‘T2L’ or ‘T2LF’ document(Articles 6(2), 6(3)(a) and 153(2) of the Code)
Until the deployment of the PoUS system referred to in the Annex to the Implementing Decision 2014/255/EU and when a paper ‘T2L’ or ‘T2LF’ document is used, the following applies:
- (a)
The person concerned shall enter ‘T2L’ or ‘T2LF’ in the right-hand subdivision of box 1 of the form and ‘T2Lbis’ or ‘T2LFbis’ in the right-hand subdivision of box 1 of any continuation sheets used.
- (b)
The customs authorities may authorise any persons to use loading lists which do not comply with all the requirements, where those persons:
are established in the Union;
regularly issue the proof of the customs status of Union goods, or whose customs authorities know that they can meet the legal obligations for the use of those proofs;
have not committed any serious or repeated offences against customs or tax legislation.
- (c)
The authorisations referred to in point (b) shall be granted only where:
the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and
the person concerned keeps records which enable the customs authorities to carry out effective controls.
- (d)
A ‘T2L’ or ‘T2LF’ document shall be drawn up in a single original.
- (e)
In case of endorsement by customs it shall comprise the following, which should, as far as possible, appear in box ‘C’. Office of departure':
in the case of ‘T2L’ or ‘T2LF’ documents, the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration, where this is required;
in the case of continuation sheets or loading lists, the number appearing on the ‘T2L’ or ‘T2LF’ document, which shall be entered by means of a stamp including the name of the competent office, or by hand; where it is entered by hand, it shall be accompanied by the official stamp of the said office.
The documents shall be returned to the person concerned.
Subsection 2Proofs submitted by means other than electronic data-processing techniques
Article 125Proof of the customs status of Union goods for travellers other than economic operators(Article 6(3)(a) of the Code)
A traveller, other than an economic operator, may make a request on paper for a proof of the customs status of Union goods.
Article 126Proof of the customs status of Union goods by production of an invoice or transport document(Articles 6(2) and 6(3)(a) of the Code)
1
The proof of the customs status of Union goods of which the value does not exceed EUR 15 000 may be submitted by any of the following means other than electronic data-processing techniques:
a
invoice relating to the goods;
b
transport document relating to the goods.
2
The invoice or transport document referred to in paragraph 1 shall include at least the full name and address of the consignor, or of the person concerned where there is no consignor, the competent customs office, the number of packages and their kind, marks and reference numbers of the packages, a description of the goods, the gross mass of the goods (kg), the value of the goods and, where necessary, the container numbers.
The consignor, or the person concerned where there is no consignor, shall identify the customs status of the Union goods by indicating the code ‘T2L’ or ‘T2LF’, as appropriate, accompanied by his signature in the invoice or transport document.
F33
Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, in case of endorsement by customs the endorsement shall include the name and stamp of the competent customs office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration where such a declaration is required.
Article 126aF3F2Proof of the customs status of Union goods by production of a shipping company's manifest(Articles 6(2) and 6(3)(a) of the Code)
1
Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the shipping company's manifest shall include at least the following information:
a
the name and full address of the shipping company;
b
the name of the vessel;
c
the place and date of loading;
d
the place of unloading.
The manifest shall further include, for each consignment:
e
the reference for the bill of lading or other commercial document;
f
the number, description, marks and reference numbers of the packages;
g
the normal trade description of the goods including sufficient detail to permit their identification;
h
the gross mass in kilograms;
i
the container identification numbers, where applicable; and
j
the following entries for the status of the goods:
the letter ‘C’ (equivalent to ‘T2L’) for goods whose customs status of Union goods can be demonstrated,
the letter ‘F’ (equivalent to ‘T2LF’) for goods whose customs status of Union goods can be demonstrated, consigned to or originating in a part of the customs territory of the Union where the provisions of Directive 2006/112/EC do not apply,
the letter ‘N’ for all other goods.
2
In case of endorsement by customs the shipping company's manifest shall include the name and stamp of the competent customs office, the signature of an official at that office and the date of endorsement.
Article 127F1Proof of the customs status of Union goods in TIR or ATA carnets or NATO forms 302 or EU forms 302
(Article 6(3)(a) of the Code)
Where Union goods are transported in accordance with the TIR Convention, the ATA Convention, the Istanbul Convention or under cover of a NATO form 302 or an EU form 302, the proof of the customs status of Union goods may be submitted by means other than electronic data-processing techniques.
Subsection 3Proof of the customs status of Union goods issued by an authorised issuer
Article 128F4Facilitation for issuing a means of proof by an authorised issuer(Article 153(2) of the Code)
1
Any person established in the customs territory of the Union and fulfilling the criteria laid down in Article 39(a) and (b) of the Code may be authorised to issue:
a
the T2L or T2LF without having to request an endorsement;
b
the customs goods manifest without having to request an endorsement and registration of the proof from the competent customs office.
F42
Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the customs authorities of any Member State may authorise any person, established in the customs territory of the Union, who applies to be authorised to establish the customs status of Union goods by means of an invoice or a transport document relating to goods having the customs status of Union goods which value exceeds EUR 15 000, of a ‘T2L’ or a ‘T2LF’ document or of a shipping company's manifest, to use such documents without having to present them for endorsement to the competent customs office.
F33
The authorisations referred to in paragraphs 1 and 2 shall be issued by the competent customs office at the request of the person concerned.
4
The authorisation referred to in paragraph 2 shall be granted only where
a
the person concerned has not committed any serious or repeated offences against customs or tax legislation;
b
the competent customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned;
c
the person concerned keeps records which enable the customs authorities to carry out effective controls; and
d
the person concerned regularly issues the proof of the customs status of Union goods, or whose competent customs authorities know that he can meet the legal obligations for the use of those proofs.
5
Where the person concerned has been granted the status of AEO in accordance with Article 38 of the Code, the conditions listed under paragraph 4(a) to (c) of this Article are deemed to be fullfilled.
Article F3X1128aF2Formalities when issuing a ‘T2L’ or ‘T2LF’ document, an invoice or transport document by an authorised issuer(Articles 6(2) and 6(3)(a) of the Code)
F3X11
Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the authorised issuer shall make a copy of each ‘T2L’ or ‘T2LF’ document issued. The customs authorities shall specify the conditions under which the copy shall be presented for purposes of control and retained for at least three years.
2
The authorisation referred to in Article 128(2) shall specify, in particular:
a
the customs office assigned responsibility for pre-authenticating the ‘T2L’ or ‘T2LF’ forms used for drawing up the documents concerned, for the purposes of Article 128b(1);
b
the manner in which the authorised issuer shall establish that the forms have been properly used;
c
the excluded categories or movements of goods;
d
the period within which and the manner in which the authorised issuer shall notify the competent customs office in order to enable it to carry out any necessary controls before departure of the goods.
F1e
that the front of the commercial documents concerned or box ‘C’. Office of departure” on the front of the forms used for the purposes of compiling the ‘T2L’ or ‘T2LF’ document and, where appropriate, the continuation sheets, shall be:
- (i)
stamped in advance with the stamp of the customs office referred to in point (a) and signed by an official of that office; or
- (ii)
stamped by the authorised issuer with a special stamp conforming to the specimen in Part II, Chapter II of Annex 72-04 to Implementing Regulation (EU) 2015/2447. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose. Boxes 1 and 2 and 4 to 6 of the special stamp shall be completed with the following information:
Coat of arms or any other signs or letter characterising the country,
Competent customs office,
Date,
Authorised issuer,
Authorisation number;
f
Not later than on consignment of the goods, the authorised issuer shall complete and sign the form. He shall also enter in box ‘D’. Control by ‘office of departure’ of the ‘T2L’ or ‘T2LF’ document, or in a clearly identifiable space on the commercial document used, the name of the competent customs office, the date of completion of the document, and one of the following endorsements:
Одобрен издател
Emisor autorizado
Schválený vydavatel
Autoriseret udsteder
Zugelassener Aussteller
Volitatud väljastaja
Εγκεκριμένος εκδότης
Authorised issuer
Emetteur agréé
Ovlaštenog izdavatelja
Emittente autorizzato
Atzītais izdevējs
Įgaliotasis išdavėjas
Engedélyes kibocsátó
Emittent awtorizzat
Toegelaten afgever
Upoważnionego wystawcę
Emissor autorizado
Emitent autorizat
Schválený vystaviteľ
Pooblaščeni izdajatelj
Valtuutettu antaja
Godkänd utfärdare.
Article 128bFacilitations for an authorised issuer(Article 6(3)(a) of the Code)
1
Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the authorised issuer may be authorised not to sign ‘T2L’ or ‘T2LF’ documents or commercial documents used bearing the special stamp referred to in Article 128a(2)(e)(ii) which are drawn up by an electronic or automatic data processing system. Such authorisation shall be subject to the condition that the authorised issuer has previously given those authorities a written undertaking acknowledging his liability for the legal consequences arising from all ‘T2L’ or ‘T2LF’ documents or commercial documents issued bearing the special stamp.
2
T2L or ‘T2LF’ documents or commercial documents drawn up in accordance with paragraph 1 shall contain in place of the authorised issuer's signature one of the following endorsements:
Dispensa de firma
Fritaget for underskrift
Freistellung von der Unterschriftsleistung
Δεν απαιτείται υπογραφή
Signature waived
Dispense de signature
Dispensa dalla firma
Van ondertekening vrijgesteld
Dispensada a assinatura
Vapautettu allekirjoituksesta
Befriad från underskrift
Podpis se nevyžaduje
Allkirjanõudest loobutud
Derīgs bez paraksta
Leista nepasirašyti
Aláírás alól mentesítve
Firma mhux meħtieġa
Zwolniony ze składania podpisu
Opustitev podpisa
Oslobodenie od podpisu
Освободен от подпис
Dispensă de semnătură
Oslobođeno potpisa.
Article 128cAuthorisation to draw up the shipping company's manifest after departure(Article 153(2) of the Code)
Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the customs authorities of the Member States may authorise shipping companies not to draw up the shipping company's manifest referred to in Article 199(2) of Implementing Regulation (EU) 2015/2447 serving to demonstrate the customs status of Union goods until, at the latest, the day after the departure of the vessel and, in any case, before its arrival at the port of destination.
Article F3X1128dF2Conditions to be authorised to draw up the shipping company's manifest after departure(Articles 6(3)(a) and 153(2) of the Code)
F3X1F11
The authorisation referred to in Article 128c shall be granted only to international shipping companies which fulfil the following conditions:
a
they are established in the Union;
b
they regularly issue the proof of the customs status of Union goods, or whose customs authorities know that they can meet the legal obligations for the use of those proofs;
c
they have not committed any serious or repeated offences against customs or tax legislation;
d
they use electronic data interchange systems to transmit information between the ports of departure and destination in the customs territory of the Union;
e
they operate a significant number of voyages between the Member States on recognised routes.
2
The authorisations referred to in paragraph 1 shall be granted only where:
a
the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and
b
the persons concerned keep records which enable the customs authorities to carry out effective controls.
3
Where the person concerned holds an AEO certificate referred to in Article 38(2)a of the Code, the requirements set out in paragraph 1(c) and 2(b) of this Article shall be deemed to be met.
4
On receipt of an application, the customs authorities of the Member State where the shipping company is established shall notify the other Member States in whose respective territories the ports of departure and intended destination are situated of that application.
If no objection is received within 60 days of the date of notification, the customs authorities shall authorise use of the simplified procedure described in in Article 128c.
This authorisation shall be valid in the Member States concerned and shall apply only to transport operations between the ports to which it refers.
5
The simplification shall be operated as follows:
a
the manifest for the port of departure shall be transmitted by electronic data interchange system to the port of destination;
b
the shipping company shall enter in the manifest the information indicated in Article 126a;
c
the manifest transmitted by electronic data exchange (data exchange manifest) shall be presented to the customs authorities at the port of departure at the latest on the working day following the departure of the vessel and in any case before it arrives at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest;
d
the data exchange manifest shall be presented to the customs authorities at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest.
6
The following notifications shall be made:
a
the shipping company shall notify all offences and irregularities to the customs authorities;
b
the customs authorities at the port of destination shall notify the customs authorities at the port of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.;.
Subsection 4Specific provisions concerning products of sea-fishing and goods obtained from such products
Article 129The customs status of products of sea-fishing and goods obtained from such products(Article 153(2) of the Code)
For the purposes of proving the customs status of the products and goods listed in Article 119(1)(d) and (e) as Union goods, it shall be established that those goods have been transported directly to the customs territory of the Union in one of the following ways:
- (a)
by the Union fishing vessel which caught the products and, where applicable, processed them;
- (b)
by the Union fishing vessel following the transhipment of the products from the vessel referred to in point (a);
- (c)
by the Union factory ship which processed the products following their transhipment from the vessel referred to in point (a);
- (d)
by any other vessel onto which the said products and goods were transhipped from the vessels referred to in points (a), (b) or (c), without any further changes being made;
- (e)
by a means of transport covered by a single transport document made out in the country or territory not forming part of the customs territory of the Union where the products or goods were landed from the vessels referred to in points (a), (b), (c) or (d).
Article 130The proof of customs status of products of sea-fishing and goods obtained from such products(Articles 6(2) and 6(3)(a) of the Code)
1
For the purposes of proving the customs status in accordance with Article 129, the fishing logbook, the landing declaration, the transhipment declaration and the vessel monitoring system data, as appropriate, as required in accordance with Council Regulation (EC) No 1224/200920 shall include the following information:
a
the place where the products of sea-fishing were caught allowing to establish that the products or goods have the customs status of Union goods in accordance with Article 129;
b
the products of sea-fishing (name and type) and their gross mass (kg);
c
the kind of goods obtained from the products of sea-fishing referred to in point (b) described in a way allowing their classification within the Combined Nomenclature and gross mass (kg).
2
In case of transhipment of products and goods referred to in Article 119(1)(d) and (e) to a Union fishing vessel or Union factory ship (receiving vessel), the fishing logbook or the transhipment declaration of the Union fishing vessel or Union factory ship from which the products and goods are transhipped shall include, in addition to the information listed in paragraph 1, the name, flag state, registration number and full name of the master of the receiving vessel onto which the products and goods were transhipped.
The fishing logbook or the transhipment declaration of the receiving vessel shall include, in addition to the information listed in paragraph 1(b) and (c), the name, flag state, registration number and full name of the master of the Union fishing vessel or Union factory ship from which the products or goods were transhipped.
3
For the purposes of paragraphs 1 and 2, the customs authorities shall accept a paper based fishing logbook, landing declaration or transhipment declaration for vessels having an overall length equal to, or more than 10 metres but not more than 15 metres.
Article 131F2Transhipment(Article 6(3)(a) of the Code)
1
In case of transhipment of products and goods referred to in Article 119(1)(d) and (e) to receiving vessels other than Union fishing vessels or Union factory ships, the proof of the customs status of Union goods shall be provided by means of a printout of the transhipment declaration of the receiving vessel, accompanied by a printout of the fishing logbook, transhipment declaration and vessel monitoring system data, as appropriate, of the Union fishing vessel or Union factory ship from which the products or goods were transhipped.
2
In case of multiple transhipments a printout of all transhipment declarations shall also be submitted.
Article 132Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union(Article 6(3)(a) of the Code)
The proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union may be provided by means of a printout of the fishing logbook.
Article 133F2Products and goods transhipped and transported through a country or territory which is not part of the customs territory of the Union(Article 6(2) and (3)(a) of the Code)
1
Where products and goods referred to in Article 119(1)(d) and (e) are transhipped and transported through a country or territory which is not part of the customs territory of the Union, for the purposes of proving the customs status in accordance with Article 129 a printout of the fishing logbook of the Union fishing vessel or Union factory ship, accompanied by a printout of the transhipment declaration, where applicable, shall be provided on which, in addition to the information listed in Article 130(1), the following information is stated:
a
an endorsement by the customs authority of that country or territory;
b
the dates of arrival in and of departure from that country or territory of the products and goods;
c
the means of transport used for reconsignment to the customs territory of the Union;
d
the address of the customs authority referred to in point (a).
For the purposes of presentation to the customs authority of a country or territory which is not part of the customs territory of the Union, the printout of the fishing logbook referred to in the first subparagraph does not need to include the information on the place where the products of sea-fishing were caught as set out in Article 130(1)(a).
2
Where forms or documents other than a printout of the fishing logbook are used for the purposes of paragraph 1, those forms or documents shall, in addition to the information required under paragraph 1, include a reference to the fishing logbook, which allows for the identification of the respective fishing trip.