Time-limit for establishing the place where the customs debt is incurred in cases other than transit
Article 80
For goods placed under a special procedure other than transit or for goods which are in temporary storage, the time-limit referred to in Article 87(2) of the Code shall be seven months from the expiry of any of the following periods: (a) the prescribed period for discharge of the special procedure; (b) the prescribed period for ending the customs supervision of end-use goods; (c) the prescribed period for ending the temporary storage; (d) the prescribed period for ending the movement of goods placed under the warehousing procedure between different places in the customs territory of the Union where the procedure was not discharged.