Commission Implementing Regulation (EU) 2015/2447 Article 19

Exchange of data relating to BOI decisions

Article 19

1. The customs authorities shall transmit to the Commission the relevant details of the BOI decisions on a quarterly basis. 2. The Commission shall make the details obtained in accordance with paragraph 1 available to the customs authorities of all Member States.

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Other provisions in Subsection 3 — Decisions relating to binding information

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 19 of Commission Implementing Regulation (EU) 2015/2447 (LawPlayer, data as of 2026-07-04)

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