Operational rules on the competent customs offices
Article 7
1. Except where other legislation applied by the customs authorities provides otherwise, Member States shall determine the location and competence of their customs offices. 2. Member States shall ensure that official opening hours of their customs offices are reasonable and appropriate, taking into account the nature of the traffic and of the goods and the customs procedures under which they are to be placed, so that the flow of international traffic is neither hindered nor distorted.