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 (c. 2446)

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TITLE I U.K. GENERAL PROVISIONS

CHAPTER 2 U.K. Rights and obligations of persons with regard to the customs legislation

Subsection 2 U.K. General rules on decisions taken upon application

Article 15 U.K. Re-assessment of a decision(Article 23(4)(a) of the Code)

1. The customs authority competent to take the decision shall re-assess a decision in the following cases:

(a) where there are changes to the relevant Union legislation affecting the decision;

(b) where necessary as a result of the monitoring carried out;

(c) where necessary due to information provided by the holder of the decision in accordance with Article 23(2) of the Code or by other authorities.

2. The customs authority competent to take the decision shall communicate the result of the re-assessment to the holder of the decision.