Means for the retrospective lodgement of an export or re-export declaration
Article 249
Where an export or re-export declaration was required but the goods have been taken out of the customs territory of the Union without such declaration, means of exchange of information other than electronic data-processing techniques may be used for the retrospective lodgement of that export or re-export declaration.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 249 of Commission Delegated Regulation (EU) 2015/2446 (LawPlayer, data as of 2026-07-04)