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Preamble
Recitals 40
Title I - GENERAL PROVISIONS (Article 1-32) 32
Title II - FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED (Article 33-43) 11
Title III - CUSTOMS DEBT AND GUARANTEES (Article 44-86) 43
Title IV - GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY (Article 87-100) 14
Title V - GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS (Article 101-128) 28
Title VI - RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES (Article 129-134) 6
Title VII - SPECIAL PROCEDURES (Article 135-174) 40
- Chapter 1 - General provisions (Article 135-143) 9
- Chapter 2 - Transit (Article 144-147) 4
- Chapter 3 - Storage (Article 148-161) 14
  - Section 1 - Common provisions (Article 148-150) 3
    
    Article 148 - Scope
    
    Article 149 - Responsibilities of the holder of the authorisation or procedure
    
    Article 150 - Duration of a storage procedure
  - Section 2 - Temporary storage (Article 151-152) 2
  - Section 3 - Customs warehousing (Article 153-154) 2
  - Section 4 - Free zones (Article 155-161) 7
- Chapter 4 - Specific use (Article 162-166) 5
- Chapter 5 - Processing (Article 167-174) 8
Title VIII - DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY (Article 175-182) 8
Title IX - CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS (Article 183-188) 6
Annexes 1
- Annex 1
Amending acts 1
- 32013R0952from 30/10/2013

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New version applies from 19/06/2013. 199 provisions change. Later versions: 30/10/2013. Article 149 changes in this version: compare with the current text.

View as of 19/06/2013 What changes

Article 149 - Responsibilities of the holder of the authorisation or procedure

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Article 149

Responsibilities of the holder of the authorisation or procedure

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1. The holder of the authorisation and the holder of the procedure shall be responsible for the following:

((a))

ensuring that goods under the temporary storage or customs warehousing procedures are not removed from customs supervision;

((b))

fulfilling the obligations arising from the storage of goods covered by the temporary storage or customs warehousing procedures;

((c))

complying with the particular conditions specified in the authorisation for the operation of a customs warehouse or temporary storage facilities.

2. By way of derogation from paragraph 1, where the authorisation concerns a public customs warehouse, it may provide that the responsibilities referred to in points (a) or (b) of paragraph 1 devolve exclusively upon the holder of the procedure.

3. The holder of the procedure shall be responsible for fulfilling the obligations arising from the placing of the goods under the temporary storage or customs warehousing procedures.

Official text · the act as published Open full page ↗