Art. 272
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 2 now specifies that customs authorities must invalidate the declaration without delay, a qualifier absent from the earlier version.
Point (b) is reworded from a time limit expressed as within 150 days after lodging to a phrasing based on 150 days having elapsed since the declaration was lodged, and the word or is added at the end of point (a).
Cited: Art. 272, v2 · Art. 272, v1
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