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Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) article 275 CELEX: 02013R0952-20221212 Amendment and invalidation of the re-export notification
1. The declarant may, upon application, be permitted to amend one or more particulars of the re-export notification 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 re-export notification that they intend to examine the goods; (b) the customs authorities have established that one or more particulars of the re-export notification are inaccurate or incomplete; (c) the customs authorities have already granted the release of the goods for exit. 2. Where the goods for which a re-export notification has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that notification without delay in either of the following cases: (a) upon application by the declarant; or (b) after 150 days have elapsed since the notification was lodged. |