Version in force , Modified +549 −0§
Amended by Regulation (EU) 2022/2399 32022R2399 on EUR-Lex (external, EUR-Lex)
Explanation, written by a model and checked against the cited text
Paragraph 1 gains a new sentence stating that supporting documents for the applicable Union non-customs formalities listed in the Annex to Regulation (EU) 2022/2399 are deemed to be in the declarant's possession and at the disposal of the customs authorities when the customs declaration is lodged, provided those authorities can obtain the relevant data through the European Union Customs Single Window Certificates Exchange System as described in Article 10(1), points (a) and (c), of that Regulation.
Paragraphs 2 and 3 remain worded the same as in the earlier version.
Cited: Art. 163, v2 (external, EUR-Lex) · Art. 163, v1 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
Previous version, in force 1 January 2020 02013R0952-20200101 → this version, in force 12 December 2022 02013R0952-20221212
Article 163 Supporting documents 1. The supporting documents required for the application of the provisions governing the customs procedure for which the goods are declared shall be in the declarant's possession and at the disposal of the customs authorities at the time when the customs declaration is lodged. The supporting documents for the applicable Union non-customs formalities listed in the Annex to Regulation (EU) 2022/2399 shall be deemed to be in the possession of the declarant and at the disposal of the customs authorities at the time when the customs declaration is lodged, provided that those authorities are able to obtain the necessary data from the corresponding Union non-customs systems through the European Union Customs Single Window Certificates Exchange System in accordance with Article 10(1), points (a) and (c), of that Regulation. 2. Supporting documents shall be provided to the customs authorities where Union legislation so requires or where necessary for customs controls. 3. In specific cases, economic operators may draw up the supporting documents provided they are authorised to do so by the customs authorities.