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Commission Delegated Regulation (EU) 2015/2446 CHAPTER 2 — Formalities on exit of goods

Article 246–Article 247 · 2 articles

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Means for the exchange of information in cases of presentation of goods at the customs office of exit

Article 246

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Where goods are presented at the customs office of exit in accordance with Article 267(2) of the Code means for the exchange of information other than electronic data-processing techniques may be used for the following: (a) identification of the export declaration; (b) communications regarding discrepancies between the goods declared and released for the export procedure and the goods presented.

Means for providing evidence that the goods have left the customs territory of the Union

Article 247

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For the purposes of certifying the exit of goods, evidence that the goods have left the customs territory of the Union may be provided to the customs office of export using means other than electronic data- processing techniques.

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