Commission Implementing Regulation (EU) 2015/2447 Article 263

Customs declaration lodged at another customs office

Article 263

The competent customs authority may allow in exceptional cases that the customs declaration be lodged at a customs office that is not specified in the authorisation. In that case, the competent customs authority shall inform the supervising customs office without delay.

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

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