Article 105

Except where Community legislation provides otherwise, Member States shall determine the location and competence of the various customs offices situated in their territory. Member States shall ensure that official opening hours are fixed for those offices that are reasonable and appropriate, taking into account the nature of the traffic and of the goods and the customs procedures under which they are to be placed, so that the flow of international traffic is neither hindered nor distorted. The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures defining the various roles and responsibilities of competent customs offices, and notably of the following: the customs offices of entry, import, export or exit; the customs offices carrying out the formalities for the placing of goods under a customs procedure; the customs offices granting authorisations and supervising customs procedures.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.