PART IICUSTOMS-APPROVED TREATMENT OR USE
F1TITLE IIICUSTOMS PROCEDURES WITH ECONOMIC IMPACT
CHAPTER 2Customs warehousing
Section 1General provisions
Article 525
1
Where a customs warehouse is public, the following classification shall apply:
a
type A, if the responsibility lies with the warehousekeeper;
b
type B, if the responsibility lies with the depositor;
c
type F, if the warehouse is operated by the customs authorities.
2
Where a customs warehouse is private and responsibility lies with the warehousekeeper, who is the same person as the depositor but not necessarily the owner of the goods, the following classification shall apply:
a
type D, where release for free circulation is made by way of the local clearance procedure and may be granted on the basis of the nature, the customs value and the quantity of the goods to be taken into account at the time of their placing under the arrangements;
b
type E, where the arrangements apply although the goods need not be stored in a place approved as a customs warehouse;
c
type C, where neither of the special situations under points (a) and (b) applies.
3
An authorisation for a type E warehouse may provide for the procedures laid down for type D to be applied.
Substituted by Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).