# 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 23.1


In the event of the misuse by any person of forms stamped in advance with the stamp of the customs office of departure or with a special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular country in respect of goods carried under cover of such forms unless he can satisfy the customs authority by whom he was authorised that he took the measures requested of him under point 23.

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Source: https://www.legislation.gov.uk/eur/2015/2447/attachment/42/division/division/PART I/division/CHAPTER III/division/23.1. (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-23.1.
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.