Commission Delegated Regulation (EU) 2015/2446 Article 151

Conditions for granting authorisations for self-assessment

Article 151

Where an applicant referred to in Article 185(2) of the Code is a holder of an authorisation for entry in the declarant's records, self-assessment shall be authorised on condition that the application for self-assessment pertains to the customs procedures referred to in Article 150(2) or to re-export.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 151 of Commission Delegated Regulation (EU) 2015/2446 (LawPlayer, data as of 2026-07-04)

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