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Commission Implementing Regulation (EU) 2015/2447 Article 256

Commission Implementing Regulation (EU) 2015/2447 Article 256

Communication between authorities

Article 256

At the request of the customs office where the returned goods are declared for release for free circulation, the customs office of export shall communicate any information at its disposal establishing that the conditions for the relief from import duty have been fulfilled in respect of those goods.

Read the full instrument → · Read this in context: Section 1 — Returned goods →

Other provisions in Section 1 — Returned 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 256 of Commission Implementing Regulation (EU) 2015/2447 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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