Supplementary declaration
Article 84
1. In the case of a simplified declaration referred to in Article 83 or of an entry in the declarant’s records referred to in Article 92, the declarant shall lodge a supplementary declaration containing the data necessary for the customs procedure concerned at the competent customs office within a specific time limit. In the case of a simplified declaration referred to in Article 83, the necessary supporting documents shall be in the declarant’s possession and at the disposal of the customs authorities within a specific time limit. The supplementary declaration may be of a general, periodic or recapitulative nature. 2. The obligation to lodge a supplementary declaration shall not apply in the following cases: (a) where the goods are placed under a customs warehousing procedure; (b) in other specific cases laid down in the customs legislation. 3. The customs authorities may waive the requirement to lodge a supplementary declaration where: (a) the simplified declaration referred to in Article 83 concerns goods the value and quantity of which is below the threshold referred to in Article 194(8); (b) the simplified declaration referred to in Article 83 already contains all the information needed for the customs procedure concerned; and (c) the simplified declaration referred to in Article 83 is not made by entry in the declarant’s records. 4. The simplified declaration referred to in Article 83 and the supplementary declaration shall be deemed to constitute a single, indivisible instrument taking effect on the date on which the simplified declaration is accepted in accordance with Article 87. The entry in the declarant’s records referred to in Article 92 and the supplementary declaration shall be deemed to constitute a single, indivisible instrument taking effect on the date on which the goods are entered in the declarant’s records. 5. The place where the supplementary declaration is to be lodged shall be deemed, for the purposes of Article 193, to be the place where the customs declaration has been lodged. 6. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by determining: (a) the specific time limit referred to in paragraph 1, first subparagraph, of this Article within which the supplementary declaration is to be lodged; (b) the specific time limit referred to in paragraph 1, second subparagraph, of this Article within which supporting documents are to be in the possession of the declarant and at the disposal of the customs authorities; (c) the specific cases where the obligation to lodge a supplementary declaration does not apply in accordance with paragraph 2, point (b), of this Article. 7. The Commission shall adopt implementing acts laying down the procedural rules for lodging the supplementary declaration. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).