TITLE I GENERAL PROVISIONS

CHAPTER 2 Rights and obligations of persons with regard to the customs legislation

Subsection 2 General rules on decisions taken upon application

Article 14 Date of effect(Article 22(4) and (5) of the Code)
The decision shall take effect from a date which is different from the date on which the applicant receives it or is deemed to have received it in the following cases:
(a) where the decision will favourably affect the applicant and the applicant has requested a different date of effect, in which case the decision shall take effect from the date requested by the applicant provided it is subsequent to the date on which the applicant receives the decision or is deemed to have received it;
(b) where a previous decision has been issued with a limitation of time and the sole aim of the current decision is to extend its validity, in which case the decision shall take effect from the day after the expiry of the period of validity of the former decision;
(c) where the effect of the decision is conditional on the completion of certain formalities by the applicant, in which case the decision shall take effect from the day on which the applicant receives, or is deemed to have received, the notification from the competent customs authority stating that the formalities have been satisfactorily completed.