# 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 2.3


Any person whose name has been entered on the back of a certificate of this kind which is presented at the customs office of departure is the authorised representative of the holder of the procedure.

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Source: https://www.legislation.gov.uk/eur/2015/2447/attachment/42/division/division/PART II/division/CHAPTER VIII/division/2./division/2.3. (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART II/division-CHAPTER VIII/division-2./division-2.3.
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.