Commission Delegated Regulation (EU) 2015/2446Show full title

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

Article 11U.K.Conditions for the acceptance of an application(Article 22(2) of the Code)

1.An application for a decision relating to the application of the customs legislation shall be accepted provided that the following conditions are met:

(a)where required under the procedure which the application concerns, the applicant is registered in accordance with Article 9 of the Code;

(b)where required under the procedure which the application concerns, the applicant is established in the customs territory of the Union;

(c)the application has been submitted to a customs authority designated to receive applications in the Member State of the competent customs authority referred to in the third subparagraph of Article 22(1) of the Code;

(d)the application does not concern a decision with the same purpose as a previous decision addressed to the same applicant which, during the one year period preceding the application, was annulled or revoked on the grounds that the applicant failed to fulfil an obligation imposed under that decision.

2.By way of derogation from paragraph 1(d), the period referred to therein shall be three years where the previous decision was annulled in accordance with Article 27(1) of the Code, or the application is an application for the status of authorised economic operator submitted in accordance with Article 38 of the Code.