Article 158
Customs declaration of goods and customs supervision of Union goods
1. All goods intended to be placed under a customs procedure, except for the free zone procedure, shall be covered by a customs declaration appropriate for the particular procedure.
2. In specific cases, other than those referred to in Article 6(3), a customs declaration may be lodged using means other than electronic data-processing techniques.
3. Union goods declared for export, internal Union transit or outward processing shall be subject to customs supervision from the time of acceptance of the declaration referred to in paragraph 1 until such time as they are taken out of the customs territory of the Union or are abandoned to the State or destroyed or the customs declaration is invalidated.
Who wrote about this article in the consultations
Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
1
ACADEMIC_RESEARCH_INSTITTUTION
Who
Country
What they wrote
Student contribution (Maastricht University)
NL
e of providing customs relief, low-value goods are considered to be goods of negligible 87 except for the freezone procedure ibid Article 158 (1). 88 Armella (n 23) 77. 89 UCC Articles 162-163 and 166-167. 90 ibid Article 163 and Article 201; UCC-DA Annex B. 9 ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.