# 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 115: Approval of a place for the presentation of goods to customs and temporary storage (Articles 139(1) and 147(1) of the Code)

Extent: E+W+S+N.I.

1. A place other than the competent customs office may be approved for the purposes of the presentation of goods where the following conditions are fulfilled:
(a) the requirements laid down in Article 148(2) and (3) of the Code and in Article 117 of this Regulation are fulfilled;
(b) the goods are declared for a customs procedure or are re-exported no later than 3 days after their presentation or no later than 6 days after their presentation in the case of an authorised consignee as referred to in Article 233(4)(b) of the Code, unless the customs authorities require the goods to be examined in accordance with Article 140(2) of the Code.
Where the place is already authorised for the purpose of the operation of the temporary storage facilities that approval shall not be required.
2. A place other than a temporary storage facility may be approved for temporary storage of the goods where the following conditions are fulfilled:
(a) the requirements laid down in Article 148(2) and (3) of the Code and in Article 117 are fulfilled;
(b) the goods are declared for a customs procedure or are re-exported no later than 3 days after their presentation or no later than 6 days after their presentation in the case of an authorised consignee referred to in Article 233(4)(b) of the Code, unless the customs authorities require the goods to be examined in accordance with Article 140(2) of the Code.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/115 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.