1. The customs authorities may accept that a person has goods placed under a customs procedure on the basis of a simplified declaration which may omit certain of the particulars referred to in Article 162 or the supporting documents referred to in Article 163.
2. The regular use of a simplified declaration referred to in paragraph 1 shall be subject to an authorisation from the customs authorities.
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Chapter 2 · Placing goods under a customs procedure › Section 3 · Simplified customs declarations › Article 166
Simplified declaration
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