Invalidation of data for placing goods under a customs procedure
Article 80
1. If it comes to the knowledge of the importer, the exporter or the holder of the transit procedure that goods to be placed under a customs procedure will not be brought into or taken out of the customs territory of the Union, it shall as soon as possible invalidate the data for placing those goods under that customs procedure. If goods to be placed under a customs procedure are not brought into or taken out of the customs territory of the Union within 200 days from the date on which the data for placing those goods under that customs procedure was provided or made available to the customs authorities, the customs authorities shall invalidate that data. 2. The customs authorities shall, at the application of the importer, exporter or holder of the transit procedure, invalidate the data for placing goods under a customs procedure for which the notification of availability of the goods was provided or made available where the customs authorities are satisfied that: (a) the goods are immediately to be placed under another customs procedure; or (b) as a result of special circumstances, the placing of the goods under the primary customs procedure is no longer justified. However, where the customs authorities have informed the importer, the exporter or the holder of the transit procedure of their intention to examine the goods, an application for invalidation of the data shall not be accepted before the examination has taken place. 3. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by specifying the cases where data for placing goods under a customs procedure can be invalidated after the date of release of the goods. 4. The Commission shall adopt implementing acts laying down the procedural rules for invalidating the data for placing goods under a customs procedure. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).