Competent customs authority
Article 6
1. The competent customs authority shall be: (a) for the decisions relating to the application of the customs legislation in accordance with Chapter 4, except for specific cases laid down in the customs legislation, the customs authority of the Member State of establishment of the applicant; (b) for the activities to be carried out under Articles 97 to 100, the customs authority competent for the customs office of first entry; (c) for the activities to be carried out under Articles 101, 102 and 103, the customs authority competent for the customs office of first entry or the customs authority of the Member State in which the goods are unloaded or transhipped, depending on the specific situation as referred to in Article 101(1), (2) and (3); (d) for the activities to be carried out under Articles 104 to 108 and Title V, the customs authority of the Member State in which: (i) the goods to be in temporary storage are located, including the place where the transit procedure ends, depending on the specific situation; or (ii) the goods to be placed under a customs procedure are located; (e) for the activities to be carried out under Title VII, other than those linked to the placement of the goods under a customs procedure, the customs authority responsible for the place where the goods leave the customs territory of the Union. 2. By way of derogation from paragraph 1, point (d), the competent customs authority shall be: (a) for the release for free circulation in the case of distance sales where the importer for distance sales is not making use of the IOSS scheme, the customs authority of the Member State in which the goods are to be delivered; (b) where the importer or the exporter is a Trust and Check trader, the customs authority of the Member State of establishment of that importer or exporter or its customs representative; (c) where the declarant has been authorised to use centralised clearance in accordance with Article 91, the customs authority of the Member State of establishment of that declarant. 3. The customs authority responsible for the place of establishment of the Trust and Check trader shall: (a) supervise the placing of the goods under the customs procedure concerned; (b) carry out the customs controls for the verification of the information provided; (c) where justified, request the customs authority responsible for the place of dispatch or final destination of the goods to carry out a customs control; (d) where there is a risk that can only be mitigated after the goods have arrived in the customs territory of the Union or before they have left that territory, request the customs authority responsible for the place where the goods enter or exit to perform customs controls; (e) carry out the customs formalities for the recovery of the amount of import or export duty corresponding to any customs debt. 4. Taking into account the reasonably expected impact on trade flows, the available control resources and the severity of the risk, the customs authority responsible for the place of dispatch or final destination of the goods or for the place where the goods enter or exit the customs territory of the Union shall carry out the customs controls requested by the customs authority responsible for the place of establishment of the Trust and Check trader in accordance with paragraph 3, points (c) and (d), and centralised clearance authorisation holders, and provide that customs authority with the results of those controls, without prejudice to its own controls pertaining to goods brought into or taken out of the customs territory of the Union. 5. The competent customs authorities shall have access to the information necessary for ensuring the correct application of customs legislation and other legislation applied by the customs authorities. 6. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by laying down the specific cases referred to in paragraph 1, point (a), of this Article. 7. The Commission shall adopt implementing acts laying down the procedural rules for the cooperation between customs authorities referred to in paragraph 4 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4). 8. The Commission shall adopt guidelines to specify tasks for the cooperation between customs authorities referred to in paragraph 4.