# 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, Division 17.1: Where the customs office of departure has not received proof within 60 days of time-limit for presentation of the goods at the customs office of destination that the procedure was ended correctly, the customs authority of the Member State of departure shall immediately request the information needed to discharge the procedure. Where during the steps of an enquiry procedure it is established that the Union transit procedure cannot be discharged, the customs authority of the Member State of departure shall establish whether a customs debt has been incurred.


If a customs debt has been incurred, the customs authority of the Member State of departure shall take the following measures:
identify the debtor,
determine the customs authorities responsible for notification of the customs debt in accordance with Article 102(1) of the Code.

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Source: https://www.legislation.gov.uk/eur/2015/2447/attachment/42/division/division/PART I/division/CHAPTER III/division/17.1. (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-17.1.
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.