Article 217 Issuing of receipt for oral declarations(Article 158(2) of the Code)

Where a customs declaration is made orally in accordance with Articles 135 or 137 of Delegated Regulation (EU) 2015/2446 for goods which are subject to import or export duty or other charges, the customs authorities shall issue a receipt to the person concerned against payment of the amount due for that duty or those charges.

The receipt shall include at least the following information:

1. (a)

   a description of the goods which is sufficiently precise to enable the goods to be identified;

2. (b)

   the invoice value or, where it is not available, the quantity of the goods;

3. (c)

   the amounts of duty and other charges collected;

4. (d)

   the date on which it was issued;

5. (e)

   the name of the authority which issued it.