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
Paragraph 2 now specifies that customs authorities must invalidate the declaration without delay, a qualifier absent from the earlier version.
Point (b) is reworded from a time limit expressed as within 150 days after lodging to a phrasing based on 150 days having elapsed since the declaration was lodged, and the word or is added at the end of point (a).
Cited: Art. 272, v2 (external, EUR-Lex) · Art. 272, 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 272
Amendment and invalidation of the exit summary declaration
1. The declarant may, upon application, be permitted to amend one or more particulars of the exit summary declaration after it has been lodged.
No amendment shall be possible after any of the following:
(a) the customs authorities have informed the person who lodged the exit summary declaration that they intend to examine the goods;
(b) the customs authorities have established that one or more particulars of the exit summary declaration are inaccurate or incomplete;
(c) the customs authorities have already granted the release of the goods for exit.
2. Where the goods for which an exit summary declaration has been lodged are not taken out of the customs territory of the Union, 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 150 days after have elapsed since the lodging of the declaration. declaration was lodged.