Placement of goods under a customs procedure
Article 74
1. Importers, exporters and holders of the transit procedure shall provide or make available, in the EU Customs Data Hub, the data necessary for the placement of the goods under the customs procedure concerned as soon as those data are available and in any event prior to the notification of availability of the goods. 2. By providing or making available the notification of availability of the goods, the importers, exporters and holders of the transit procedure confirm to the customs authorities their intention to place the goods under the customs procedure concerned. 3. A person that is making use of the IOSS scheme shall provide or make available the data on distance sales of goods to be placed under the release for free circulation procedure in the customs territory of the Union at the latest on the day following the date on which the payment for the sale was accepted and in any event prior to the notification of the availability of the goods. 4. By way of derogation from paragraph 1 of this Article and without prejudice to Article 178, in duly justified circumstances linked to the supporting documentation or the determination of the customs value of the goods, the customs authorities may allow an exporter, holder of the transit procedure or importer other than the importer for distance sales to provide or make available a part of the data, other than advance cargo information, after the release of the goods. The exporter, holder of the transit procedure or importer other than the importer for distance sales shall provide or make available the omitted information within a specific time limit. 5. By way of derogation from paragraph 1 of this Article and without prejudice to Article 178, in duly justified circumstances linked to the supporting documentation or the determination of the customs value of the goods, a Trust and Check trader other than the importer for distance sales may provide or make available a part of the data, other than advance cargo information, after the release of the goods. The Trust and Check trader shall provide or make available the omitted information within a specific time limit. 6. By way of derogation from paragraph 1 of this Article, in specific cases laid down in the customs legislation, goods may be placed under a customs procedure using means other than the EU Customs Data Hub. 7. The goods shall be placed under the customs procedure concerned upon their release. The date of the notification of availability of the goods shall be the date to be used for the application of the provisions governing the customs procedure in which the goods are placed and for all other import or export formalities. 8. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by: (a) determining the data referred to in paragraphs 1 and 3 of this Article; (b) laying down the conditions for applying the simplification referred to in paragraph 4 of this Article; (c) determining the specific data that can be provided or made available after release of the goods and the time limits for providing or making available such data, where paragraph 4 or 5 of this Article is applied; (d) determining the specific cases referred to in paragraph 6 of this Article and the means other than the EU Customs Data Hub that can be used for placing goods under a customs procedure.