Article 149

The holder of the authorisation and the holder of the procedure shall be responsible for the following: ensuring that goods under the temporary storage or customs warehousing procedures are not removed from customs supervision; fulfilling the obligations arising from the storage of goods covered by the temporary storage or customs warehousing procedures; complying with the particular conditions specified in the authorisation for the operation of a customs warehouse or temporary storage facilities. By way of derogation from paragraph 1, where the authorisation concerns a public customs warehouse, it may provide that the responsibilities referred to in points (a) or (b) of paragraph 1 devolve exclusively upon the holder of the procedure. The holder of the procedure shall be responsible for fulfilling the obligations arising from the placing of the goods under the temporary storage or customs warehousing 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.