Article 275

1. The declarant may, upon application, be permitted to amend one or more particulars of the re-export notification 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 re-export notification that they intend to examine the goods; the customs authorities have established that one or more particulars of the re-export notification are inaccurate or incomplete; the customs authorities have already granted the release of the goods for exit. 2. Where the goods for which a re-export notification has been lodged are not taken out of the customs territory of the Union, the customs authorities shall invalidate that notification in either of the following cases: upon application by the declarant; within 150 days after the lodging of the notification.

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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.