http://www.legislation.gov.uk/eur/2013/952/article/23Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)Regulation (EU) No 952/2013 of the European Parliament and of the CouncilRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02013R0952-20200101texttext/xmlen2024-05-19Expert Participation2022-07-01 TITLE I<Strong>GENERAL PROVISIONS</Strong>CHAPTER 2<Strong><Emphasis>Rights and obligations of persons with regard to the customs legislation</Emphasis></Strong>Section 3<Strong><Expanded>Decisions relating to the application of the customs legislation</Expanded></Strong>Management of decisions taken upon applicationArticle 231The holder of the decision shall comply with the obligations resulting from that decision.2The holder of the decision shall inform the customs authorities without delay of any factor arising after the decision was taken, which may influence its continuation or content.3Without prejudice to provisions laid down in other fields which specify the cases in which decisions are invalid or become null and void, the customs authorities which took a decision may at any time annul, amend or revoke it where it does not conform to the customs legislation.4In specific cases the customs authorities shall carry out the following:are-assess a decision;bsuspend a decision which is not to be annulled, revoked or amended.5The customs authorities shall monitor the conditions and criteria to be fulfilled by the holder of a decision. They shall also monitor compliance with the obligations resulting from that decision. Where the holder of the decision has been established for less than three years, the customs authorities shall closely monitor it during the first year after the decision is taken.