Section 2

Goods brought into the customs territory of the Community shall be presented to customs immediately upon their arrival at the designated customs office or any other place designated or approved by the customs authorities or in the free zone by one of the following persons: the person who brought the goods into the customs territory of the Community; the person in whose name or on whose behalf the person who brought the goods into that territory acts; the person who assumed responsibility for carriage of the goods after they were brought into the customs territory of the Community. Notwithstanding the obligations of the person described in paragraph 1, presentation of the goods may be effected instead by one of the following persons: any person who immediately places the goods under a customs procedure; the holder of an authorisation for the operation of storage facilities or any person who carries out an activity in a free zone. The person presenting the goods shall make a reference to the entry summary declaration or customs declaration which has been lodged in respect of the goods. Paragraph 1 shall not preclude application of any special provisions with respect to letters, postcards and printed matter and their electronic equivalents held on other media or to goods carried by travellers, goods transported within frontier zones or in pipelines and wires as well as any other traffic of negligible economic importance, provided that customs supervision and customs control possibilities are not thereby jeopardised. Goods shall be unloaded or trans-shipped from the means of transport carrying them solely with the permission of the customs authorities in places designated or approved by those authorities. However, such permission shall not be required in the event of an imminent danger necessitating the immediate unloading of all or part of the goods. In that case, the customs authorities shall immediately be informed accordingly. The customs authorities may at any time require goods to be unloaded and unpacked for the purpose of examining them, taking samples or examining the means of transport carrying them. Goods presented to customs shall not be removed from the place where they have been presented without the permission of the customs authorities.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.