Lodgement of a re-export declaration for goods covered by an ATA and CPD carnet

(b) a re-export declaration, in accordance with Article 270;

a re-export declaration, in accordance with Article 270;

a document issued by the competent customs office, with the relevant particulars of that customs declaration or re-export declaration

a customs declaration for placing goods under the temporary admission procedure or a re-export declaration to discharge that procedure

The date of acceptance of the re-export declaration shall be regarded as the date of release for free circulation.

Where a customs declaration, re-export declaration or re-export notification refers to an INF, the competent customs authorities shall update the INF without delay.

Articles 158 to 195 shall apply to the re-export declaration.

A customs debt shall be incurred at the place where the customs declaration or the re-export declaration referred to in Articles 77, 78 and 81 is lodged.

(f) the results of control of goods for which no summary declaration, temporary storage declaration, re-export declaration or customs declaration was lodged.

the results of control of goods for which no summary declaration, temporary storage declaration, re-export declaration or customs declaration was lodged.

'customs office of export' means the customs office where the export declaration or the re-export declaration is lodged for goods being taken out of the customs territory of the Union

Lodgement of a re-export declaration for goods covered by an ATA and CPD carnet

The same rules should apply where non-Community goods are to be re-exported under cover of a re-export declaration.

However, in the case of non-Union goods as referred to in Article 270 the person who lodges the re-export declaration shall be the debtor.