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

United Kingdom

Original text. Later amendments are not shown.

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.