Fulfilment of the obligation and proof
Article 14
1. The security for a licence shall be released if the obligations referred to in Article 24 of Delegated Regulation (EU) No 907/2014 and this Article have been fulfilled. 2. The right to have the products released for free circulation or to export shall be considered to have been exercised, and the corresponding obligation shall be considered to have been fulfilled, on the day the relevant customs declaration is accepted within the period of validity of the licence and provided that: (a) in case of release for free circulation, the products are actually released for free circulation; (b) in case of export, the products have left the customs territory of the Union within 150 calendar days from the day of acceptance of the customs declaration. 3. Proof of the fulfilment of the obligation to have the products released for free circulation shall be retrieved from ELAN. In case of unavailability of ELAN, the titular holder or transferee may submit the acceptance of the customs declaration retrieved from the customs database or a self-declaration stating the fulfilment of the obligation. Both documents shall be stamped and signed by customs authorities. 4. Proof of the fulfilment of the obligation to export shall be retrieved from ELAN. When the transitional rules laid down in Articles 21a to 21d of this Regulation apply, or during the periods of temporary unavailability governed by Section 3 of Implementing Regulation (EU) 2025/1272, the proof mentioned in the first sub-paragraph of this paragraph shall be either: (a) the titular holder’s or transferee’s copy of the licence or extract, stamped and signed by customs authorities; or (b) the exit certification by the customs office of export to the exporter or the declarant referred to in Article 334 of Implementing Regulation (EU) 2015/2447. 5. The proof referred to in paragraph 4, second subparagraph, point (b), shall be provided and checked as follows: (a) the exporter or declarant referred to in paragraph 4, second subparagraph, point (b), shall transfer the exit certification to the titular holder, and the titular holder shall submit the proof in paper or electronic format to the licence issuing authority. If the exit certification is annulled due to corrections by the customs office of exit, the customs office of export shall inform the exporter or his customs representative, and the exporter or his customs representative shall inform the titular holder, who shall inform the licence issuing authority accordingly; (b) the procedure set out in point (a) shall include submission of the Master Reference Number (MRN) concerned as defined in Article 1, point (22), of Commission Delegated Regulation (EU) 2015/2446 ( 13 ) to the licence issuing authority: (i) if more than one Member State is involved in the export procedure; or (ii) if the customs office of export is in another Member State than that of the licence issuing authority; or (iii) if the MRN is used in the export procedure completed within the Member State where the export declaration was lodged; (c) the licence issuing authority shall check the information received, including the correctness of the date of exit of the customs territory of the Union, on the basis of risk management. If the MRN and the MRN databank do not enable appropriate checks, customs shall, at the licence issuing authority’s request and on the basis of the MRN concerned, either confirm or correct the date of exit. If the customs office of export is established in another Member State than the licence issuing authority, the procedures set out in Article 13(6), third subparagraph, apply mutatis mutandis . Customs and licence issuing authorities may agree that the procedures set out in the first subparagraph are carried out directly between the authorities concerned. Licence issuing authorities may arrange simplified procedures for the purposes of the first subparagraph, point (a). 6. The competent authority shall retrieve from ELAN the proof of having the products released for free circulation in the Union before releasing the security for a licence, and in any case within 30 days after the expiry of the validity of the licence. The competent authority shall retrieve from ELAN the proof of export and exit of the customs territory of the Union within 90 calendar days after the expiry of the licence. When the transitional rules laid down in Articles 21a to 21d of this Regulation apply, or during the periods of temporary unavailability governed by Section 3 of Implementing Regulation (EU) 2025/1272: (a) the proof of having the products released for free circulation shall be received by the licence issuing authority within 60 calendar days of the expiry of the period of validity of the licence; (b) the proof of export and exit of the customs territory of the Union shall be received by the licence issuing authority within 180 calendar days after the expiry of the licence. If the deadlines provided for in the first, second and third subparagraphs cannot be complied with due to technical problems, the licence issuing authority may, at the request of the titular holder, who shall submit proof to support its request, extend those periods, if necessary, ex post , up to a maximum of 730 calendar days, taking account of Article 24(4) of Commission Delegated Regulation (EU) 2022/127 ( 14 ). 7. The licence issuing authorities may waive the obligation to provide the proof referred to in paragraphs 2, 3 and 4 if they are already in possession of the necessary information.