# 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 221: Competent customs office for placing goods under a customs procedure(Article 159 of the Code)

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

1. For the purposes of the waiver of the obligation for goods to be presented In accordance with Article 182(3) of the Code, the supervising customs office referred to in the second subparagraph of Article 182(3)(c) of the Code shall be the competent customs office for placing goods under a customs procedure referred to in Article 159(3) of the Code.
2. The following customs offices shall be competent for placing the goods under the export procedure:
(a) the customs office responsible for the place where the exporter is established;
(b) the customs office competent for the place where the goods are packed or loaded for export shipment;
(c) a different customs office in the Member State concerned which is competent for administrative reasons for the operation in question.
Where the goods do not exceed EUR 3 000 in value per consignment and per declarant and are not subject to prohibitions or restrictions, the customs office competent for the place of exit of the goods from the Union customs territory shall also be competent for placing the goods under the export procedure in addition to the customs offices identified in the first subparagraph.
Where sub-contracting is involved, the customs office responsible for the place where the sub-contractor is established shall also be competent for placing the goods under the export procedure in addition to the customs offices identified in the first and second subparagraphs.
Where justified by the circumstances of an individual case, another customs office better placed for the presentation of the goods to customs shall also be competent for placing the goods under the export procedure.
3. Oral customs declarations for export and re-export shall be made at the customs office competent for the place of exit of the goods.
4. The competent customs office for declaring for release for free circulation goods in a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Council Regulation (EC) No 1186/2009 , under a VAT scheme other than the special scheme for distance sales of goods imported from third territories or third countries set out in Title XII Chapter 6 Section 4 of Council Directive 2006/112/EC , shall be a customs office situated in the Member State where the dispatch or the transport of the goods ends.
5. The customs authority in each Member State in whose territory NATO forces eligible to use NATO form 302 are stationed shall designate the customs office or offices responsible for customs formalities and controls concerning goods to be moved or used in the context of military activities.
6. The customs authority in each Member State shall designate the customs office or offices responsible for customs formalities and controls concerning goods to be moved or used in the context of military activities carried out under cover of the EU form 302.

---
Source: https://www.legislation.gov.uk/eur/2015/2447/article/221 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-221
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.