Article 215
Discharge of a special procedure
1. In cases other than the transit procedure and without prejudice to Article 254, a special procedure shall be discharged when the goods placed under the procedure, or the processed products, are placed under a subsequent customs procedure, have been taken out of the customs territory of the Union, or have been destroyed with no waste remaining, or are abandoned to the State in accordance with Article 199.
2. The transit procedure shall be discharged by the customs authorities when they are in a position to establish, on the basis of a comparison of the data available to the customs office of departure and those available to the customs office of destination, that the procedure has ended correctly.
3. The customs authorities shall take all the measures necessary to regularise the situation of the goods in respect of which a procedure has not been discharged under the conditions prescribed.
4. The discharge of the procedure shall take place within a certain time-limit, unless otherwise provided.
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
Who
Country
What they wrote
American Chamber of Commerce to the EU
BE
roposal provides that the Customs Authority must contribute to the correct application of restrictive measures in accordance with article 215 TFEU (ie sanctions imposed by the EU such as the sanctions targeting Russia) by monitoring their implementation and pr ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.