Contents
Article 9Customs controls on documents produced during the unavailability of ELAN#
1.Customs authorities shall control the documents referred to in Article 8 of this Regulation in accordance with the relevant provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Councilnote and the relevant Union legislation referred to in Article 1(2) of this Regulation.
2.Where required by the relevant Union legislation, customs authorities shall indicate in the dedicated section of the document the commodity codes and the quantity of products released for free circulation or exported and, where a customs declaration or ELAN document contains several items, the sequential number of the item in the ELAN document and the number of the item in the customs declaration, together with the Master Reference Number, the customs office, the date and time, the signature of the authorised officer performing the control and the stamp of the authority.
3.The controls referred to in paragraphs 1, including the customs clearance and the reporting of the cleared quantities, shall be performed on the documents available on the national electronic system of issuance when that system allows the customs authorities to access it and to perform the activities mentioned in this paragraph.
4.In the cases referred to in Article 8(2), the customs authorities shall perform the controls required by paragraphs 1, 2, and 3 of this Article on the paper document.
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