Implementing provisions relating to exportation - Article 792 of Regulation No 2454/93

Where the export declaration is made on the basis of the single administrative document, Copies 1, 2 and 3 shall be used.

The customs office where the export declaration has been lodged shall stamp Box A and, where appropriate, complete Box D.

On granting release of the goods, this customs office shall retain Copy 1, send Copy 2 to the statistical office of the Member State of the customs office of export and, where Articles 796a to 796e of Regulation No 2454/93 do not apply, return Copy 3 to the person concerned.

Where the export declaration is processed at the customs office of export using a data processing technique, Copy 3 of the single administrative document may be replaced by an accompanying document printed out from the customs authority's computerised system.

This document shall contain at least the data required for the export accompanying document referred to in Article 796a of Regulation No 2454/93.

The customs authorities may authorise the declarant to print out the accompanying document from his computerised system.

When the entire export operation is carried out on the territory of one Member State, that Member State may waive the use of Copy 3 of the single administrative document or the export accompanying document, provided that the requirements of Article 182b(2) of the Code are met.

Without prejudice to Articles 796a to 796e of Regulation No 2454/93, where the customs rules provide for another document to replace Copy 3 of the single administrative document, the provisions of this Chapter shall apply, mutatis mutandis, to that other document.