2. Customs declarations made orally or by any other act. ... Customs declarations may be made orally for the release for free circulation of the following goods: (a) goods of a non-commercial nature ... (b) goods of a commercial nature provided ... (c) the goods referred to in Article 229, where these qualify for relief as returned goods; (d) the goods referred to in Article 230 (b) and (c).
1. Where the customs declaration is made by means of a data-processing technique within the meaning of Article 61 (b), or by an oral declaration or any other act within the meaning of Article 61 (c), Articles 62 to 76 shall apply mutatis mutandis without prejudice to the principles set out therein.
