Article 239 Obligation of the holder of the end-use authorisation(Article 211(1)(a) of the Code)

An authorisation for the use of the end-use procedure shall be granted provided that the holder of the authorisation undertakes to fulfil either of the following obligations:

1. (a)

   to use the goods for the purposes laid down for the application of the duty exemption or reduced rate of duty;

2. (b)

   to transfer the obligation as referred to in point (a) to another person under the conditions laid down by the customs authorities.