{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-234",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/article-234.json",
  "legislation": "eur/2015/2447",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2447",
  "path": "article/234",
  "kind": "article",
  "number": "234",
  "heading": "Obligations of the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records(Article 182(1) of the Code)",
  "text": "1. The holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records shall:\n(a) present the goods to customs, except where Article 182(3) of the Code applies, and enter the date of the notification of presentation in the records;\n(b) enter at least the particulars of a simplified customs declaration and any supporting documents in the records;\n(c) on request of the supervising customs office, make available the particulars of the customs declaration entered in the records and any supporting document, except where the customs authorities allow that the declarant provides a direct computerised access to that information in its records;\n(d) make available to the supervising customs office information on goods that are subject to restrictions and prohibitions;\n(e) provide the supervising customs office with supporting documents as referred to in Article 163(2) of the Code before the goods declared can be released;\n(f) where the waiver referred to in Article 182(3) of the Code applies, ensure that the holder of the authorisation for the operation of temporary storage facilities has the information necessary to prove the end of temporary storage;\n(g) except where the obligation to lodge a supplementary declaration is waived in accordance with Article 167(2) of the Code, lodge the supplementary declaration to the supervising customs office in the manner and within the time-limit laid down in the authorisation.\n2. The authorisation to lodge a customs declaration in the form of an entry in the declarant’s records shall not apply to the following declarations:\n(a) customs declarations which constitute an application for an authorisation for a special procedure in accordance with Article 163 of Delegated Regulation (EU) 2015/2446;\n(b) customs declarations lodged instead of an entry summary declaration in accordance with Article 130(1) of the Code.\n3. Where the supervising customs office has requested, in accordance with the third sub-paragraph of Article 182(3) of the Code, that goods be presented to customs because the customs authorities have identified a new serious financial risk or another specific situation in relation to an authorisation to lodge a customs declaration in the form of an entry in the declarant's records with waiver of the obligation to present the goods, the supervising customs office shall indicate to the holder of such authorisation:\n(a) the specific period of time during which to present to customs the goods covered by those situations,\n(b) the obligation to enter the date of notification of presentation in the records, and\n(c) the obligation to comply with points (b) to (e) and (g) of paragraph 1.\nIn these situations, the release of the goods shall take place in accordance with Article 194 of the Code.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/article/234",
    "retrieved_at": "2026-11-01T14:46:10.501600+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}