Chapter Ia: Stores and customs clearance areas.

1. Unless there are special provisions to the contrary, goods brought before customs under the conditions laid down in Articles 68 to 82 above may be constituted into warehouses or customs clearance areas in accordance with the procedures laid down in this chapter. 2. The creation of warehouses and customs clearance areas is subject to authorisation from the Director General of Customs and Excise, who shall approve their location, construction…

1. The admission of goods to warehouses or customs clearance areas is subject to the submission by the operator of a summary declaration or document in lieu thereof. 2. This admission has the effect of placing the goods under the responsibility of the operator vis-à-vis the customs administration.

1. The maximum length of time that goods may remain in storage or on customs clearance premises is set by order of the Director General of Customs and Excise. 2. When, at the latest on expiry of the period provided for in 1 of this article, the goods have not been the subject of a declaration assigning them a customs procedure, the operator is required to take these goods to…

The operator’s obligations and responsibilities are set out in an undertaking. This commitment is guaranteed.

The Director General of Customs and Excise shall lay down the conditions for the application of this chapter by order.