Commission Implementing Regulation (EU) 2015/2447Show full title

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

Article 255Issuing information sheet INF 3(Articles 6(3)(a) and 203(6) of the Code)

1.The exporter may request an information sheet INF 3 from the customs office of export.

2.Where the exporter requests the information sheet INF 3 at the time of export, the information sheet INF 3 shall be issued by the customs office of export at the time of completion of the export formalities for the goods.

Where it is possible that the exported goods will be returned to the customs territory of the Union through several customs offices, the exporter may request several information sheets INF 3 each covering a part of the total quantity of the goods exported.

3.Where the exporter requests an information sheet INF 3 after the completion of the export formalities for the goods, the information sheet INF 3 may be issued by the customs office of export if the information about the goods stated in the exporter’s request corresponds to the information about the exported goods at the disposal of the customs office of export and no refund or other amount provided for on export under the common agricultural policy has been granted, and cannot subsequently be granted, in respect of the goods.

4.Where an information sheet INF 3 has been issued, the exporter may request that the customs office of export replace it by several information sheets INF 3 each covering a part of the total quantity of goods included in the information sheet INF 3 initially issued.

5.The exporter may ask for an information sheet INF 3 to be issued only in respect of a part of the exported goods.

6.Where an information sheet INF 3 is issued on paper, a copy shall be kept by the customs office of export which issued it.

7.Where the original information sheet INF 3 was issued on paper and has been stolen, lost or destroyed the customs office of export which issued it may issue a duplicate at the request of an exporter.

The customs office of export shall record on the copy of information sheet INF 3 in its possession that a duplicate has been issued.

8.Where information sheet INF 3 is issued on paper, it shall be drawn up using the form laid down in Annex 62-02.