# 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 338: Lodgement of a re-export declaration for goods covered by an ATA and CPD carnet(Article 159(3) of the Code)

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

The competent customs office for the re-export of goods covered by an ATA and CPD carnet shall, in addition to the customs offices referred to in Article 221(2) of this Regulation, be the customs office of exit.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/338 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-338
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.