Customs formalities and controls in respect of centralised clearance
Article 231
1. The holder of the authorisation for centralised clearance shall have the goods presented at a competent customs office as set out in that authorisation by lodging at the supervising customs office any of the following: (a) a standard customs declaration as referred to in Article 162 of the Code; (b) a simplified customs declaration as referred to in Article 166 of the Code; (c) a notification of presentation as referred to in Article 234(1)(a) of this Regulation. 2. Where the customs declaration takes the form of an entry in the declarant’s records, Articles 234, 235 and 236 of this Regulation shall apply. 3. The presentation waiver granted in accordance with Article 182(3) of the Code shall apply to centralised clearance provided that the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records has fulfilled the obligation laid down in Article 234(1)(f) of this Regulation. 4. Where the supervising customs office has accepted the customs declaration or received the notification referred to in paragraph 1(c), it shall: (a) carry out the appropriate controls for the verification of the customs declaration or notification of presentation; (b) transmit immediately to the customs office of presentation the customs declaration or the notification and the results of the related risk analysis; (c) inform the customs office of presentation of either of the following: (i) that the goods may be released for the customs procedure concerned; (ii) that customs controls are required in accordance with Article 179(3)(c) of the Code. 5. Where the supervising customs office informs the customs office of presentation that the goods may be released for the customs procedure concerned, the customs office of presentation shall, within the time-limit laid down in the authorisation for centralised clearance, inform the supervising customs office whether or not its own controls of those goods, including controls related to national prohibitions and restrictions, affect such release. 6. Where the supervising customs office informs the customs office of presentation that customs controls are required in accordance with Article 179(3)(c) of the Code , the customs office of presentation shall, within the time-limit laid down in the authorisation for centralised clearance, acknowledge receipt of the request of the supervising customs office to carry out the required controls and, where appropriate, inform the supervising customs office of its own controls of the goods, including controls related to national prohibitions and restrictions. 7. The supervising customs office shall inform the customs office of presentation of the release of the goods. 8. At export, the supervising customs office shall, upon release of the goods, make the particulars of the export declaration, supplemented as appropriate in accordance with Article 330 of this Regulation, available to the declared customs office of exit. The customs office of exit shall inform the supervising customs office of the exit of the goods in accordance with Article 333 of this Regulation. The supervising customs office shall certify the exit to the declarant in accordance with Article 334 of this Regulation. 9. By way of derogation from paragraph 1 of this Article, until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, for goods covered by an authorisation for centralised clearance, the authorisation holder or the declarant shall: (a) present the goods at the places set out in the authorisation and designated or approved by the customs authorities in accordance with Article 139 of the Code, except where the obligation for the goods to be presented is waived in accordance with Article 182(3) of the Code; and (b) lodge a customs declaration or enter the goods in its records at the customs office specified in the authorisation. 10. Until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, the competent customs authorities shall apply the control plan which shall specify a minimum level of controls. 11. By derogation from paragraphs 5 and 6 of this Article, until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, the customs offices where the goods are presented may carry out further controls than those specified in the control plan on request of the supervising customs office or on their own initiative, with the results being reported to the supervising office.