Commission Delegated Regulation (EU) 2015/2446 Article 161

Applicant established outside the customs territory of the Union

Article 161

By way of derogation from Article 211(3)(a) of the Code, the customs authorities may in occasional cases, where they consider it justified, grant an authorisation for the end-use procedure or the inward processing procedure to persons established outside the customs territory of the Union.

Read the full instrument → · Read this in context: Section 1 — Application for an authorisation →

Other provisions in Section 1 — Application for an authorisation

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

What to look at next

Commission Delegated Regulation (EU) 2015/2446, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Section 1 — Application for an authorisation — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections