# 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 297: Time-limit for the presentation of goods(Articles 226(3)(a) and 227(2)(a) of the Code)

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

1. The customs office of departure shall set a time-limit within which the goods shall be presented at the customs office of destination, taking into account the following:
(a) the itinerary;
(b) the means of transport;
(c) transport legislation or other legislation which might have an impact on setting a time-limit;
(d) any relevant information communicated by the holder of the procedure.
2. Where the time-limit is set by the customs office of departure, it shall be binding on the customs authorities of the Member States the territory of which the goods enter during a Union transit operation, and that time-limit shall not be altered by those authorities.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/297 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-297
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.