Commission Implementing Regulation (EU) 2015/2447Show full title

Article 261 U.K. Cases in which the consultation procedure is not required(Article 22 of the Code)

1. The competent customs authority shall take a decision on an application without consultation of the other customs authorities concerned as laid down in Article 260 of this Regulation in any of the following cases:

(a) an authorisation involving more than one Member State is:

(i)

renewed;

(ii)

subject to minor amendments;

(iii)

annulled;

(iv)

suspended;

(v)

revoked;

(b) two or more of the Member States involved have agreed thereto;

(c) the only activity involving different Member States is an operation where the customs office of placement and the customs office of discharge are not the same;

(d) an application for an authorisation for temporary admission which involves more than one Member State is made based on a customs declaration in the standard form.

In such cases, the customs authority having taken the decision shall make available to the other customs authorities concerned the particulars of the authorisation.

2. The competent customs authority shall take a decision on an application without consultation of the other customs authorities concerned as laid down in Article 260 of this Regulation and without making available the particulars of the authorisation to the other customs authorities concerned in accordance with paragraph 1, in any of the following cases:

(a) where ATA or CPD carnets are used;

(b) where an authorisation for temporary admission is granted by release of goods for the relevant customs procedure in accordance with Article 262 of this Regulation;

(c) where two or more of the Member States involved have agreed thereto;

(d) where the only activity involving different Member States consists in the movement of goods.