Version in force , Modified +61 −38§
Amended by Regulation (EU) 2019/474 32019R0474 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2019/632 32019R0632 on EUR-Lex (external, EUR-Lex)
Explanation, written by a model and checked against the cited text
The provision now specifies that customs authorities invalidate the declaration without delay, a phrase absent from the earlier text.
The timing condition in point (b) changed from a fixed reference to invalidation within 30 days after lodging to invalidation after 30 days have elapsed since the declaration was lodged.
Point (a) now ends with the word or, connecting it to point (b), which was not present before.
Cited: Art. 146, v2 (external, EUR-Lex) · Art. 146, v1 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
Previous version, in force 24 December 2016 02013R0952-20161224 → this version, in force 15 May 2019 02013R0952-20190515
Article 146
Amendment and invalidation of a temporary storage declaration
1. The declarant shall, upon application, be permitted to amend one or more particulars of the temporary storage declaration after it has been lodged. The amendment shall not render the declaration applicable to goods other than those which it originally covered.
No amendment shall be possible after any of the following:
(a) the customs authorities have informed the person who lodged the declaration that they intend to examine the goods;
(b) the customs authorities have established that particulars of the declaration are incorrect.
2. Where the goods for which a temporary storage declaration has been lodged are not presented to customs, the customs authorities shall invalidate that declaration without delay in either of the following cases:
(a) upon application by the declarant;
or
(b) within after 30 days after have elapsed since the lodging of the declaration. declaration was lodged.