Centralised clearance involving more than one customs authority
Article 232
1. The supervising customs office shall transmit the following to the customs office of presentation: (a) any amendment to or invalidation of the standard customs declaration that has occurred after the release of the goods; (b) where a supplementary declaration has been lodged, that declaration and any amendment or invalidation thereof. 2. Where the supplementary declaration is accessible to customs in the trader’s IT System in accordance with Article 225 of this Regulation, the supervising customs office shall transmit the particulars no later than 10 days from the end of the period of time covered by the supplementary declaration, and any amendment or invalidation of that extracted supplementary declaration.