means an electronic signature complying with the requirements laid down in Articles 26 and 28 of Regulation (EU) 910/2014 of the European Parliament and of the Council;
5.The proof referred to in paragraph 4, second subparagraph, point (b), shall be provided and checked as follows:
(a)the exporter or declarant referred to in paragraph 4, second subparagraph, point (b), shall transfer the exit certification to the titular holder, and the titular holder shall submit the proof in paper or electronic format to the licence issuing authority. If the exit certification is annulled due to corrections by the customs office of exit, the customs office of export shall inform the exporter or his customs representative, and the exporter or his customs representative shall inform the titular holder, who shall inform the licence issuing authority accordingly;
(i)if more than one Member State is involved in the export procedure; or
(ii)if the customs office of export is in another Member State than that of the licence issuing authority; or
(iii)if the MRN is used in the export procedure completed within the Member State where the export declaration was lodged;
(c)the licence issuing authority shall check the information received, including the correctness of the date of exit of the customs territory of the Union, on the basis of risk management. If the MRN and the MRN databank do not enable appropriate checks, customs shall, at the licence issuing authority’s request and on the basis of the MRN concerned, either confirm or correct the date of exit.
If the customs office of export is established in another Member State than the licence issuing authority, the procedures set out in Article 13(6), third subparagraph, apply mutatis mutandis.Customs and licence issuing authorities may agree that the procedures set out in the first subparagraph are carried out directly between the authorities concerned. Licence issuing authorities may arrange simplified procedures for the purposes of the first subparagraph, point (a).