Commission Implementing Regulation (EU) 2015/2447 Article 192

Temporary storage declaration

Article 192

Where a customs declaration is lodged prior to the expected presentation of the goods to customs in accordance with Article 171 of the Code, the customs authorities may consider that declaration as a temporary storage declaration.

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Other provisions in Section 3 — Temporary storage of goods

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

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