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

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

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:
(a) to use the goods for the purposes laid down for the application of the duty exemption or reduced rate of duty;
(b) to transfer the obligation as referred to in point (a) to another person under the conditions laid down by the customs authorities.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/239 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-239
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.