
Article 1 
From 1 July 2009 until 31 December 2010 the lodging of the entry summary declaration referred to in Articles 1(17) and 183 of Regulation (EEC) No 2454/93 shall not be mandatory.
That entry summary declaration can be lodged on a voluntary basis.
Where in accordance with paragraph 1 the entry summary declaration is not lodged, the risk analysis referred to in Article 184d of Regulation (EEC) No 2454/93 shall be carried out by the customs authorities at the latest upon presentation of the goods at arrival in the customs territory of the Community, where appropriate on the basis of the declaration for temporary storage or the customs declaration covering the goods or any other information available for these goods.
Where in accordance with paragraph 1 the entry summary declaration is not lodged, the provisions regarding goods brought into the customs territory of the Community laid down in Title III of Regulation (EEC) No 2913/92 and in Part I Title VI of Regulation (EEC) No 2454/93 as applicable on 30 June 2009 shall apply.
Article 2 
From 1 July 2009 until 31 December 2010 the lodging of the exit summary declaration referred to in Articles 592f (1), 842a and 842b of Regulation (EEC) No 2454/93 shall not be mandatory.
That exit summary declaration can be lodged on a voluntary basis.
Where in accordance with paragraph 1 the exit summary declaration is not lodged, the risk analysis referred to in Article 842d(2) of Regulation (EEC) No 2454/93 shall be carried out by the customs authorities at the latest upon presentation of the goods at the customs office of exit, where appropriate on the basis of the information available for these goods.
Where in accordance with paragraph 1 the exit summary declaration is not lodged, re-exportation shall be notified to the customs authorities in accordance with Article 182(3) of Regulation (EEC) No 2913/92 as it applied on 30 June 2009.
Article 3 
Article 285a(2) of Regulation (EEC) No 2454/93 may be applied until 31 December 2010 with regard to approved exporters benefiting from this facilitation at the date of entry into force of this Regulation, provided that the customs office of exit is located in the same Member State as the customs office of export and receives the particulars necessary for the exit of the goods.
Article 4 
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 July 2009 until 31 December 2010.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 2 April 2009.
For the Commission
László KOVÁCS
Member of the Commission