{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-239",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/article-239.json",
  "legislation": "eur/2015/2446",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2446",
  "path": "article/239",
  "kind": "article",
  "number": "239",
  "heading": "Obligation of the holder of the end-use authorisation(Article 211(1)(a) of the Code)",
  "text": "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:\n(a) to use the goods for the purposes laid down for the application of the duty exemption or reduced rate of duty;\n(b) to transfer the obligation as referred to in point (a) to another person under the conditions laid down by the customs authorities.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2446/article/239",
    "retrieved_at": "2026-11-01T14:46:11.724993+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}