Art. 139
Union Customs Code · 32013R0952 · every event for this act · on EUR-Lex
2 changes recorded across 2 events, newest first.
in force 2020-01-01 MODIFIED±0§
Amended by Regulation (EU) 2019/474 32019R0474
applies from: unknown
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in force 2019-05-15 MODIFIED§
Amended by Regulation (EU) 2019/474 32019R0474 · Regulation (EU) 2019/632 32019R0632
applies from: unchanged
Paragraph 5 now states that lodging a customs declaration or temporary storage declaration instead of an entry summary declaration is conditioned on it being permitted by the customs authorities, a qualification absent from the earlier text.
The revised paragraph also adds a sentence specifying that, where such a customs declaration or temporary storage declaration is lodged instead, it must contain at least the particulars necessary for the entry summary declaration.
Cited: Art. 139, v2 · Art. 139, v1
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