Article 256 Communication between authorities(Article 203(6) of the Code)C1
United Kingdom
At the request of the customs office where the returned goods are declared for release for free circulation, the customs office of export shall communicate any information at its disposal establishing that the conditions for the relief from import duty have been fulfilled in respect of those goods.
Annotations
Modifications
- C1
Arts. 253-256 modified (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), reg. 133AJ (as inserted by S.I. 2021/715, regs. 1, 43)