1. Where goods are to be taken out of the customs territory of the Union and a customs declaration or a re-export declaration is not lodged as pre-departure declaration, an exit summary declaration shall be lodged at the customs office of exit.
Customs authorities may allow the exit summary declaration to be lodged at another customs office, provided that the latter immediately communicates or makes available electronically the necessary particulars to the customs office of exit.
2. The exit summary declaration shall be lodged by the carrier.
Notwithstanding the obligations of the carrier, the exit summary declaration may be lodged instead by one of the following persons:
(a)
the exporter or consignor or other person in whose name or on whose behalf the carrier acts;
(b)
any person who is able to present the goods in question or have them presented at the customs office of exit.
3. Customs authorities may accept that commercial, port or transport information systems may be used to lodge an exit summary declaration, provided that they contain the necessary particulars for such declaration and that these particulars are available within a specific time-limit, before the goods are taken out of the customs territory of the Union.
4. Customs authorities may accept, instead of the lodging of the exit summary declaration, the lodging of a notification and access to the particulars of an exit summary declaration in the economic operator's computer system.