54 Furthermore and in any event, in the main proceedings, where the products were stored in a type C private warehouse, the obligation to maintain stock records devolved, in accordance with Article 517(1) of the Regulation implementing the Community Customs Code, on the warehouse keeper, who, under Article 504(1) of that regulation, was regarded as being the same person as the depositor and, therefore, the exporter.
Καλά, ίσως και να είναιEurLex-2 EurLex-2