art_167__para_3

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) · European Union

3. The customs authorities may waive the requirement to lodge a supplementary declaration where the following conditions apply: the simplified declaration concerns goods the value and quantity of which is below the statistical threshold; the simplified declaration already contains all the information needed for the customs procedure concerned; and the simplified declaration is not made by entry in the declarant's records.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.