Responsibilities of the holder of the authorisation
Article 147
Without prejudice to Article 27, the holder of the authorisation referred to in Article 125(1), point (b), or Article 125(2), point (a), and the importer shall be responsible for: (a) ensuring that goods under the customs warehousing procedure are not removed from customs supervision; (b) fulfilling the obligations arising from the storage of goods covered by the customs warehousing procedure; and (c) fulfilling the obligations arising from the placing of the goods under the customs warehousing procedure.