Specific rules and processes relating to Outward Processing: legal basis for transition from paper INF to electronic INF data elements
Article 23 (4) of the TDA (Transition document for UCC) allows for OP EX/IM (as defined in* DA Article 1(28)*) to use ‘…any method of the standardised exchange of information…’ for an interim period. This allows the use of the INF 2 paper forms to continue until the electronic system is in place.
The full text of the transition arrangements is set out below:
TDA Article 23
Means to be used for the standardised exchange of information
Until the dates of deployment of the UCC Information Sheets (INF) for the Special Procedures system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for the standardised exchange of information.
Where means other than electronic data processing techniques are used for a standardised exchange of information as referred to in Article 181 of Delegated Regulation (EU)…/XX, the information sheets set out in Annex 13 to this Regulation shall be used.
For the purposes of paragraph 1, the information sheets set out in Annex 13 shall be read in accordance with the table of correspondence in the appendix thereto.
Where a standardised exchange of information as referred to in Article 181 of the Code is required for the business case referred to in Article 1(28) of Delegated Regulation (EU) 2015/…, any method of the standardised exchange of information may be used.