Information and supporting documents
Article 76
1. When providing or making available the data and information required for the specific customs procedure under which goods are placed or intended to be placed, persons shall provide or make available digital copies of the original paper documents used to obtain that data and information, where such original paper documents exist. 2. Until 28 February 2034, when a customs declaration is lodged, the supporting documents required for the application of the provisions governing the customs procedure for which the goods are declared shall be in the declarant’s possession and at the disposal of the customs authorities at the time that that declaration is lodged. 3. The supporting documents for the applicable Union non-customs formalities listed in the Annex to Regulation (EU) 2022/2399 shall be deemed to have been provided or made available or to be in the possession of the declarant if the customs authorities are able to obtain the necessary data from the corresponding Union non-customs systems through the European Union Customs Single Window Certificates Exchange System (EU CSW-CERTEX) in accordance with Article 10(1), points (a) and (c), of that Regulation. 4. Supporting documents shall also be provided or made available by persons where necessary for customs risk management and controls. 5. Without prejudice to other legislation applied by the customs authorities, customs authorities may authorise economic operators to draw up the supporting documents referred to in paragraph 3. 6. Unless otherwise stated for specific documents, the person concerned shall, for the purposes of customs controls, keep the documents and information for at least three years, in a form that can be accessed by the customs authorities and is acceptable to them. That period shall run: (a) in the case of goods released for free circulation duty-free or at a reduced rate of import duty on account of their end-use, from the end of the year in which they cease to be subject to customs supervision; (b) in the case of goods placed under another customs procedure or of goods in temporary storage, from the end of the year in which the customs procedure concerned has been discharged or temporary storage has ended; (c) in cases not covered by points (a) and (b), from the end of the year in which the goods are released. 7. Without prejudice to Article 206(4), where a customs control in respect of a customs debt shows that the relevant entry in the accounts needs to be corrected and the person concerned has been notified of this, the documents and information shall be kept for three years beyond the time limit provided for in paragraph 6 of this Article. 8. Where an appeal has been lodged or where administrative or judicial proceedings have begun, the documents and information shall be kept for the period provided for in paragraph 6 or until the appeals procedure or the administrative or judicial proceedings are terminated, whichever is the latest.