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Union Customs Code — Article 159

The article's text

Article 159 Competent customs offices 1. Except where Union legislation provides otherwise, Member States shall determine the location and competence of the various customs offices situated in their territory. 2. Member States shall ensure that official opening hours are fixed for those offices that are reasonable and appropriate, taking into account the nature of the traffic and of the goods and the customs procedures under which they are to be placed, so that the flow of international traffic is neither hindered nor distorted. 3. Except where otherwise provided, the competent customs office for placing the goods under a customs procedure shall be the customs office responsible for the place where the goods are presented to customs.

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.

1
business association
1
company
WhoCountryWhat they wrote
EYBEs to be represented by an indirect representative established in the Customs territory (Article 20, para. 3, sub e). Yet, whereas Article 159, para. 2, stipulates that the importer (in case of indirect representation, the indirect representative is seen as imp ↗
Forum Przewoźników EkspresowychPLin the event of several persons are liable for payment of the amount of import or export duty corresponding to one customs debt. Art 159 item 2 of the Proposal : the importer shall be the debtor. In the event of indirect representation, the importer and the p ↗

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

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