Entry in the declarant’s records
Article 92
1. Until 28 February 2031, the customs authorities may, upon application, authorise a person to lodge a customs declaration, including a simplified declaration, in the form of an entry in the declarant’s records, provided that the data in that declaration are available to the customs authorities in the declarant’s electronic system at the time when the customs declaration in the form of an entry in the declarant’s records is lodged. 2. The customs declaration shall be deemed to have been accepted at the moment at which the goods are entered in the declarant’s records. 3. The customs authorities may, upon application, waive the obligation for the goods to be presented. In that case, the goods shall be deemed to have been released at the moment of entry in the declarant’s records. That waiver may be granted where all of the following conditions are fulfilled: (a) the declarant is an authorised economic operator for customs simplifications as referred to in Article 29(2), point (a); (b) the nature and flow of the goods concerned warrant a waiver and are known by the customs authority; (c) the supervising customs office has access to all the information that it considers necessary to enable it to exercise, should the need arise, its right to examine the goods; (d) at the time of the entry into the records, the goods are no longer subject to the other legislation applied by the customs authorities, except where otherwise provided in the authorisation referred to in paragraph 1 of this Article. However, the supervising customs office may, in specific situations, request that the goods be presented even in the event of such waiver. 4. The conditions under which the release of the goods is allowed shall be set out in the authorisation referred to in paragraph 1. 5. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by laying down the conditions for granting the authorisation referred to in paragraph 1 of this Article. 6. The Commission shall adopt implementing acts laying down the procedural rules on the entry in the declarant’s records, including the relevant customs formalities and controls, referred to in paragraph 1 of this Article, and the waiver from the obligation of presenting the goods referred to in paragraph 3 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).