1. Where a consignment is to be split at the border control post, the following requirements shall apply:
(a)
when giving prior notification in accordance with Article 56(3) of Regulation (EU) 2017/625, the operator responsible for the consignment shall declare the border control post as the place of destination in the CHED for the entire consignment;
(b)
upon finalisation of the CHED for the entire consignment by the competent authority at the border control post in accordance with Article 56(5) of Regulation (EU) 2017/625, the operator responsible for the consignment shall request that the consignment be split and shall submit, through the IMSOC, a CHED for each part of the split consignment, and declare therein the quantity, the means of transport and the place of destination for the relevant part of the split consignment;
(c)
the competent authority at the border control post shall finalise the CHEDs for the individual parts of the split consignment in accordance with Article 56(5) of Regulation (EU) 2017/625, provided that the sum of the quantities declared in those CHEDs does not exceed the total quantity set out in the CHED for the entire consignment.
(d)
the operator responsible for the consignment shall ensure that a copy, on paper or in electronic form, of the CHED for each part of the split consignment accompanies the relevant part of the split consignment to the place of destination stated therein and until it is released for free circulation in accordance with Article 57(2)(b) of Regulation (EU) 2017/625.
(e)
the operator responsible for the consignment shall indicate the reference number of the CHED for each part of the split consignment in the customs declaration lodged with the customs authorities and shall keep a copy of that CHED at the disposal of the customs authorities in accordance with Article 163 of Regulation (EU) No 952/2013;
(f)
the customs authorities shall communicate to the IMSOC the information on the quantity of the relevant part of the split consignment stated in the customs declaration and shall only allow the placing of that part under a customs procedure when the total quantity set out in the CHED for the part of the split consignment is not exceeded. This requirement shall not apply where the consignment is to be placed under the customs procedures referred to in points (a) and (b) of Article 210 of Regulation (EU) No 952/2013.
2. In the case of a non-compliant consignment to be split at the border control post, where the competent authority at the border control post orders the operator to take one or more of the actions referred to in Article 66(4) of Regulation (EU) 2017/625 in respect of a part of the consignment only, the following requirements shall apply:
(a)
upon finalisation of the CHED for the entire consignment, the operator responsible for the consignment shall submit a CHED for each part of the split consignment and declare therein the quantity, the means of transport and the place of destination for that part;
(b)
the competent authority at the border control post shall finalise the CHEDs for the individual parts of the split consignment in accordance with Article 56(5) of Regulation (EU) 2017/625, taking into account the decision taken for each part of the split consignment;
(c)
paragraph 1 (d), (e) and (f) shall apply to each part of the split consignment.