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)
after 150 days have elapsed since the declaration was lodged.
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.
benefits and obligations for business. This also holds true for the postponed deadline for the implementation of IT procedures in Art. 272 of the UCC from 2020 to 2025. Following the UCC’s entry into force, customs authorities are in principle no longer willin ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.