Regulation (EU) 2026/2108 establishing the Union Customs Code and the European Union Customs Authority Art.117-123: Pre-departure information, presentation and exit confirmation

Carriers provide minimum pre-departure information for safety and security risk analysis within the set time limits and at the latest on notification of arrival at the point of exit, linking to data the exporter has provided (the exporter may provide part or all); goods are physically presented before departure when required; and the carrier or person responsible for carriage confirms the exit of the goods to customs.