Customs declaration
Article 9
1. The customs declaration shall refer to the licence or extract using a specific code and the licence issue number indicated in its Section 25 of the import licence or Section 23 of the export licence, as set out in Title II of Annex B to Commission Implementing Regulation (EU) 2015/2447 ( 19 ) , or, where applicable, in accordance with Annex I, point 4, in Section 2. 2. The IT applications of the licence issuing authority may provide direct access for the customs office to the electronic licence or extract. If direct access is not available, the declarant or the licence issuing authority shall send the licence or extract to the customs office in electronic format. If the IT applications of the licence issuing authority or customs office are not suited for applying the first subparagraph, licences or extracts may be sent in paper format. 3. The declarant shall submit the titular holder's copy of the paper licence or extract to the customs office, or hold it at the disposal of the customs authorities in accordance with Article 163 of Regulation (EU) No 952/2013.