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Union Customs Code — Article 14

The article's text

Article 14 Provision of information by the customs authorities 1. Any person may request information concerning the application of the customs legislation from the customs authorities. Such a request may be refused where it does not relate to an activity pertaining to international trade in goods that is actually envisaged. 2. Customs authorities shall maintain a regular dialogue with economic operators and other authorities involved in international trade in goods. They shall promote transparency by making the customs legislation, general administrative rulings and application forms freely available, wherever practical without charge, and through the Internet.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

2
business association
WhoCountryWhat they wrote
Forum Przewoźników EkspresowychPLof the supplier”. Basically, these will be consignments for non-VAT payers (consumers). Nevertheless, the definitions set out in art. 14 item 4 above mentioned directive also cover taxable persons and non-taxable legal persons applying common flat-rate system ↗
Forum Przewoźników EkspresowychPLof the supplier”. Basically, these will be consignments for non-VAT payers (consumers). Nevertheless, the definitions set out in art. 14 item 4 above mentioned directive also cover taxable persons and non-taxable legal persons applying common flat-rate system ↗

Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.

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