In general to comply with obligations (and sometimes for seeking benefit from special procedures), as:- on importation, goods brought into the customs territory must be assigned to a customs-approved treatment or use (Article 48 CC),- goods intended for export must be placed under the export procedure (Article 161 (2) CC),- and the lodging of a customs declaration is precisely the means of placing goods under a customs procedure. (in Europa)
Categorias
Entidades
In general to comply with obligations (and sometimes for seeking benefit from special procedures), as:- on importation, goods brought into the customs territory must be assigned to a customs-approved treatment or use (Article 48 CC),- goods intended for export must be placed under the export procedure (Article 161 (2) CC),- and the lodging of a customs declaration is precisely the means of placing goods under a customs procedure. (in Europa)