Article 80 Time-limit for establishing the place where the customs debt is incurred in cases other than transit(Article 87(2) of the Code)

For goods placed under a special procedure other than transit or for goods which are in temporary storage, the time-limit referred to in Article 87(2) of the Code shall be seven months from the expiry of any of the following periods:

1. (a)

   the prescribed period for discharge of the special procedure;

2. (b)

   the prescribed period for ending the customs supervision of end-use goods;

3. (c)

   the prescribed period for ending the temporary storage;

4. (d)

   the prescribed period for ending the movement of goods placed under the warehousing procedure between different places in the customs territory of the Union where the procedure was not discharged.