Authorisations for the operation of storage facilities for the customs warehousing of goods shall be granted on condition that the storage facilities are not used for the purpose of retail sale, unless goods are retailed in any of the following situations:
(a)
with relief from import duty to travellers to or from countries or territories outside the customs territory of the Union;
(b)
with relief from import duty to members of international organisations;
(c)
with relief from import duty to NATO forces;
(d)
with relief from import duty under diplomatic or consular arrangements;
(e)
remotely, including via the Internet.
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 201 of Commission Delegated Regulation (EU) 2015/2446 (LawPlayer, data as of 2026-07-04)
