Responsibilities of the holder of the authorisation or procedure
Article 242
1. The holder of the authorisation and the holder of the procedure shall be responsible for the following: (a) ensuring that goods under the customs warehousing procedure are not removed from customs supervision; and (b) fulfilling the obligations arising from the storage of goods covered by the customs warehousing procedure. 2. 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. 3. The holder of the procedure shall be responsible for fulfilling the obligations arising from the placing of the goods under the customs warehousing procedure.