Approval of a place for the presentation of goods to customs and temporary storage
Article 115
1. A place other than the competent customs office may be approved for the purposes of the presentation of goods where the following conditions are fulfilled. (a) the requirements laid down in Article 148(2) and (3) of the Code and in Article 117 are fulfilled; (b) the goods declared for a customs procedure in the following day after their presentation, unless the customs authorities requires the goods to be examined in accordance with article 140(2) of the Code. Where the place is already authorised for the purpose of the operation of the temporary storage facilities that approval shall not be required. 2. A place other than a temporary storage facility may be approved for temporary storage of the goods where the following conditions are fulfilled: (a) the requirements laid down in Article 148(2) and (3) of the Code and in Article 117 are fulfilled; (b) the goods declared for a customs procedure in the following day after their presentation, unless the customs authorities requires the goods to be examined in accordance with Article 140(2) of the Code.