# Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 19: Exchange of data relating to BOI decisions(Article 23(5) of the Code)

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

1. The customs authorities shall transmit to the Commission the relevant details of the BOI decisions on a quarterly basis.
2. The Commission shall make the details obtained in accordance with paragraph 1 available to the customs authorities of all Member States.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/19 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.