TITLE IVCUSTOMS-APPROVED TREATMENT OR USE
CHAPTER 2CUSTOMS PROCEDURES
Section 1Placing of goods under a customs procedure
Article 60
Insofar as Community customs legislation lays down no rules on the matter, Member States shall determine the competence of the various customs offices situated in their territory, account being taken, where applicable, of the nature of the goods and the customs procedure under which they are to be placed.