art_272__para_1

1. The declarant may, upon application, be permitted to amend one or more particulars of the exit summary declaration after it has been lodged. No amendment shall be possible after any of the following: the customs authorities have informed the person who lodged the exit summary declaration that they intend to examine the goods; the customs authorities have established that one or more particulars of the exit summary declaration are inaccurate or incomplete; the customs authorities have already granted the release of the goods for exit.

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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.