Article 2

From 1 July 2009 until 31 December 2010 the lodging of the exit summary declaration referred to in Articles 592f (1), 842a and 842b of Regulation (EEC) No 2454/93 shall not be mandatory.

That exit summary declaration can be lodged on a voluntary basis.

Where in accordance with paragraph 1 the exit summary declaration is not lodged, the risk analysis referred to in Article 842d(2) of Regulation (EEC) No 2454/93 shall be carried out by the customs authorities at the latest upon presentation of the goods at the customs office of exit, where appropriate on the basis of the information available for these goods.

Where in accordance with paragraph 1 the exit summary declaration is not lodged, re-exportation shall be notified to the customs authorities in accordance with Article 182(3) of Regulation (EEC) No 2913/92 as it applied on 30 June 2009.