TITLE III CUSTOMS DEBT AND GUARANTEES

CHAPTER 2 Recovery, payment, repayment and remission of the amount of import or export duty

Section 2 Repayment and remission

Article 174 Restriction on the transfer of goods(Article 116(1) of the Code)

Without prejudice to Article 176(4) of this Regulation and until a decision has been taken on an application for repayment or remission, the goods in respect of which repayment or remission has been requested shall not be transferred to a location other than that specified in the application unless the applicant notifies in advance the customs authority referred to in Article 92(1) of Delegated Regulation (EU) 2015/2446, which shall inform the customs authority competent to take the decision.