TITLE VGENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 2Placing goods under a customs procedure

Section 1General provisions

Article 217Issuing of receipt for oral declarations(Article 158(2) of the Code)

Where a customs declaration is made orally in accordance with Articles 135 or 137 of Delegated Regulation (EU) 2015/2446 for goods which are subject to import or export duty or other charges, the customs authorities shall issue a receipt to the person concerned against payment of the amount due for that duty or those charges.

The receipt shall include at least the following information:

  1. (a)

    a description of the goods which is sufficiently precise to enable the goods to be identified;

  2. (b)

    the invoice value or, where it is not available, the quantity of the goods;

  3. (c)

    the amounts of duty and other charges collected;

  4. (d)

    the date on which it was issued;

  5. (e)

    the name of the authority which issued it.