detected 2026-08-13 MODIFIED+5 −5§
no amending act named
applies from: unchanged
Paragraph 2 changes its internal cross-reference from Article 6(2) to Article 6(3), while the rest of the text of the paragraph is unchanged.
Cited: Art. 158, v1 · Art. 158, v2
text before / after
32013R0952 → 02013R0952-20131030
Article 158
Customs declaration of goods and customs supervision of Union goods
1. All goods intended to be placed under a customs procedure, except for the free zone procedure, shall be covered by a customs declaration appropriate for the particular procedure.
2. In specific cases, other than those referred to in Article 6(2), 6(3), a customs declaration may be lodged using means other than electronic data-processing techniques.
3. Union goods declared for export, internal Union transit or outward processing shall be subject to customs supervision from the time of acceptance of the declaration referred to in paragraph 1 until such time as they are taken out of the customs territory of the Union or are abandoned to the State or destroyed or the customs declaration is invalidated.