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1. When completing customs formalities for listed goods, the declarant shall provide, in the customs declaration or re-export declaration, a reference to the authorisation granted by the competent authority under Articles 9, 11, 19 or 23, or the reference number provided by the competent authority in accordance with Article 22. When an ATA carnet is used to fulfil customs formalities, that information shall be provided in one of its parts.

2. All information and documentation necessary to demonstrate the conformity of the listed goods with this Regulation shall be provided by the importer or exporter, in accordance with the request of the competent authority, in an official language of the Member State where that competent authority is located, or in English.

3. When the interconnection referred to in Article 34(7) is operational, the customs authority shall verify, upon acceptance of a customs declaration or a re-export declaration for listed goods, the validity of the authorisation through the EU Single Window Environment for Customs. The verification shall take place electronically and automatically.

4. When the customs authority releases listed goods to a customs procedure or to re-export, the release shall be communicated electronically and automatically to the electronic licensing system through the EU Single Window Environment for Customs, once the interconnection referred to in Article 34(7) is operational. When listed goods are placed under a temporary admission procedure, are temporarily exported, or are re-exported using an ATA carnet, the customs authority shall register the information on the release of the goods in the electronic licensing system.

5. Without prejudice to any powers conferred on it under Regulation (EU) No 952/2013, a customs authority shall not release the listed goods to a customs procedure or to re-export, and shall within 24 hours inform, through established national means or the electronic licensing system, the competent authority which shall take a decision on the treatment of those goods, if the customs authority has a doubt that the goods fall under the scope of this Regulation, or has grounds for suspicion that:

(a) relevant information was not taken into account when the authorisation was granted;

(b) circumstances have materially changed since the authorisation was granted; or (c) in other circumstances, the listed goods do not comply with this Regulation. The competent authority shall reply to the customs authority through established national means or through the electronic licensing system within 10 working days after receiving the information referred to in the first subparagraph of this paragraph. For duly substantiated reasons, that period may be extended to 30 working days. Where the competent authority does not respond within the relevant time limit, the customs authority shall release the listed goods in accordance with Article 194 of Regulation (EU) No 952/2013.