Goods leaving the customs territory of the Community - Article 182d of the Community Customs Code

The committee procedure shall be used to establish a common data set and format for the summary declaration, containing the particulars necessary for risk analysis and the proper application of customs controls, primarily for security and safety purposes, using, where appropriate, international standards and commercial practices.

The summary declaration shall be made using a data processing technique.

Commercial, port or transport information may be used, provided that it contains the necessary particulars.

Customs authorities may accept paper-based summary declarations in exceptional circumstances, provided that they apply the same level of risk management as that applied to summary declarations made using a data processing technique.

The summary declaration shall be lodged by the person who brings the goods, or who assumes responsibility for the carriage of the goods, out of the customs territory of the Community, or any person who is able to present the goods in question or to have them presented to the competent customs authority, or a representative of one of these persons.

This person shall, at his request, be authorised to amend one or more particulars of the summary declaration after it has been lodged.

However, no amendment shall be possible after the customs authorities have informed the person who lodged the summary declaration that they intend to examine the goods, or have established that the particulars in questions are incorrect, or have allowed the removal of the goods.