Whenever goods leaving the customs territory of the Community are covered by a customs declaration, this customs declaration shall be lodged at the competent customs office by the following deadlines:
(a) in the case of maritime traffic:
(i) for containerised cargo, other than where point (iii) or (iv) applies, at least 24 hours before the goods are loaded onto the vessel on which they are to leave the customs territory of the Community;
(ii) for bulk/break bulk cargo, other than where point (iii) or (iv) applies, at least four hours before leaving the port in the customs territory of the Community;
(iii) for movement between the customs territory of the Community with the exception of the French overseas departments, the Azores, Madeira or the Canary Islands and Greenland, the Faeroe Islands, Ceuta, Melilla, Norway, Iceland, ports on the Baltic Sea, the North Sea, the Black Sea, the Mediterranean or all ports of Morocco, at least two hours before leaving the port in the customs territory of the Community;
(iv) for movement, in cases other than those covered under point (iii), between the French overseas departments, the Azores, Madeira, the Canary Islands and territories outside the customs territory of the Community, where the duration of the voyage is less than 24 hours, at least two hours before leaving the port in the customs territory of the Community;
(b) in the case of air traffic, at least 30 minutes prior to departure from an airport in the customs territory of the Community;
(c) in the case of rail and inland waters traffic, at least two hours prior to departure from the customs office of exit;
(d) in the case of road traffic, at least one hour prior to departure from the customs office of exit;
(e) (deleted)
(e) (deleted)
(f) in cases where Regulation (EC) No 800/1999 applies, according to the rules of that Regulation.
Where the customs declaration is not lodged by use of a data processing technique, the time limits laid down in points (a)(iii) and (iv), (b), (c) and (d) shall be at least four hours.
If the customs authorities’ computerised system is temporarily not functioning, the normal deadlines still apply.
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