art_242__para_1

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) · European Union

1. The holder of the authorisation and the holder of the procedure shall be responsible for the following: ensuring that goods under the customs warehousing procedure are not removed from customs supervision; and fulfilling the obligations arising from the storage of goods covered by the customs warehousing procedure.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.