Obligation of the holder of the end-use authorisation
Article 239
An authorisation for the use of the end-use procedure shall be granted provided that the holder of the authorisation undertakes to fulfil either of the following obligations:
(a)
to use the goods for the purposes laid down for the application of the duty exemption or reduced rate of duty;
(b)
to transfer the obligation as referred to in point (a) to another person under the conditions laid down by the customs authorities.
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 239 of Commission Delegated Regulation (EU) 2015/2446 (LawPlayer, data as of 2026-07-04)
