(c)
Modernised Customs Code
the holder of the procedure is established outside the customs territory of the Community, except where otherwise provided for in the customs legislation;
← art_162__para_2__point_b__text_1 · All articles · art_162__para_2__point_c__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.