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Article 183 Waiver from the obligation to lodge a supplementary declaration(Article 167(2)(b) of the Code)

United Kingdom

Original text. Later amendments are not shown.

The obligation to lodge a supplementary declaration shall be waived for goods for which a special procedure other than transit has been discharged by placing them under a subsequent special procedure other than transit provided that all of the following conditions are fulfilled:

  1. (a)

    the holder of the authorisation of the first and subsequent special procedure is the same person;

  2. (b)

    the customs declaration for the first special procedure was lodged in the standard form, or the declarant has lodged a supplementary declaration in accordance with the first sub-paragraph of Article 167(1) of the Code in respect of the first special procedure;

  3. (c)

    the first special procedure is discharged by the placement of goods under a subsequent special procedure other than end-use or inward processing, following the lodging of a customs declaration in the form of an entry in the declarant's records .