Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (c. 2446)

TITLE I U.K. GENERAL PROVISIONS

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

Subsection 2 U.K. General rules on decisions taken upon application

Article 12 U.K. Customs authority competent to take the decision(Article 22(1) of the Code)

Where it is not possible to determine the competent customs authority in accordance with the third subparagraph of Article 22(1) of the Code, the competent customs authority shall be that of the place where the applicant's records and documentation enabling the customs authority to take a decision (main accounts for customs purposes) are held or accessible.