1. The rules governing the obligation to provide advance information as determined in the relevant provisions concerning summary declarations as well as customs declarations in Regulation (EEC) No 2913/92 and in Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 ( *2 ) apply to all goods leaving the customs territory of the Union to Syria.

The person or entity who provides that information shall also present any authorisations if required by this Regulation.

2. The seizure and disposal of equipment, goods or technology, the supply, sale, transfer or export of which is prohibited by Articles 2 and 2a of this Regulation may, in accordance with national legislation or the decision of a competent authority, be carried out at the expense of the person or entity referred to in paragraph 1 or, if it is not possible to recover these expenses from that person or entity, the expenses may, in accordance with national legislation, be recovered from any person or entity who assumes responsibility for the carriage of the goods or equipment in the attempted illicit supply, sale, transfer or export.

( *2 ) OJ L 253, 11.10.1993, p. 1 .’;"

Article 12, paragraph 1 is replaced by the following:

‘1. It shall be prohibited:

to sell, supply, transfer or export equipment or technology as listed in Annex VII to be used in the construction or installation in Syria of new power plants for electricity production;

to provide, directly or indirectly, technical assistance, financing or financial assistance, including financial derivatives, as well as insurance or reinsurance in relation to any project referred to in point (a).’;

the following Article is inserted:

COUNCIL REGULATION (EU) No 867/2012 of 24 September 2012 amending Regulation (EU) No 36/2012 concerning restrictive measures in view of the situation in Syria