# Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446, Division 5: Place and kind of accounts/records

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

Enter the place where the main accounts for customs purposes are held or accessible. Specify also the kind of accounts by giving details about the system used.
State also the place where records are kept and the kind of records (stock records) to be used for the customs procedure. Records means: the data containing all the necessary information and technical details, enabling the customs authorities to supervise and control the customs procedure.

---
Source: https://www.legislation.gov.uk/eur/2016/341/annex/12/division/2/title/TITLEI/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-341/annex-12/division-2/title-TITLEI/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.