Retained EU Law SI 2013/952 United Kingdom

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Operator5 Trader2 Any Person2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Operator — also bound by 746 other Acts
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.art006 Means for the exchange and storage of information and common data requirements Regulated
  • Use electronic systems for customs information and storageOperator
s.art009 Registration Regulated
  • Register your business with customs authoritiesOperator
s.art094 Guarantor Regulated
  • Meet guarantor requirements and provide a written customs guaranteeAny Person
s.art127 Lodging of an entry summary declaration Regulated
  • Lodge an entry summary declaration for goods brought into the UKOperator
s.art192 Identification measures Regulated
  • Take identification measures when customs requires and do not remove them without authorisationOperator
s.art214 Records Regulated
  • Keep customs records of goods under special procedures or in free zonesAny Person
s.art233 Obligations of the holder of the Union transit procedure and of the carrier and recipient of goods moving under the Union transit procedure Regulated
  • Fulfil obligations as holder of the Union transit procedureTrader
s.art242 Responsibilities of the holder of the authorisation or procedure Regulated
  • Keep customs warehoused goods under supervision and meet storage/placement obligationsTrader
s.art271 Lodging an exit summary declaration Regulated
  • Lodge exit summary declaration for goods leaving UK customs territoryOperator
281 other provisions — procedural and definitional
s.art001 Subject matter and scope
s.art002 Delegation of power
s.art003 Mission of customs authorities
s.art004 Customs territory
s.art005 Definitions
s.art007 Delegation of power
s.art008 Conferral of implementing powers
s.art010 Delegation of power
s.art011 Conferral of implementing powers
s.art012 Communication of information and data protection
s.art013 Exchange of additional information between customs authorities and economic operators
s.art014 Provision of information by the customs authorities
s.art015 Provision of information to the customs authorities
s.art016 Electronic systems
s.art017 Conferral of implementing powers
s.art018 Customs representative
s.art019 Empowerment
s.art020 Delegation of power
s.art021 Conferral of implementing powers
s.art022 Decisions taken upon application
s.art023 Management of decisions taken upon application
s.art024 Delegation of power
s.art025 Conferral of implementing powers
s.art026 Union-wide validity of decisions
s.art027 Annulment of favourable decisions
s.art028 Revocation and amendment of favourable decisions
s.art029 Decisions taken without prior application
s.art030 Limitations applicable to decisions on goods placed under a customs procedure or in temporary storage
s.art031 Delegation of power
s.art032 Conferral of implementing powers
s.art033 Decisions relating to binding information
s.art034 Management of decisions relating to binding information
s.art035 Decisions relating to binding information with regard to other factors
s.art036 Delegation of power
s.art037 Conferral of implementing powers
s.art038 Application and authorisation
s.art039 Granting of status
s.art040 Delegation of power
s.art041 Conferral of implementing powers
s.art042 Application of penalties
s.art043 Decisions taken by a judicial authority
s.art044 Right of appeal
s.art045 Suspension of implementation
s.art046 Risk management and customs controls
s.art047 Cooperation between authorities
s.art048 Post-release control
s.art049 Intra-Union flights and sea crossings
s.art050 Conferral of implementing powers
s.art051 Keeping of documents and other information
s.art052 Charges and costs
s.art053 Currency conversion
s.art054 Conferral of implementing powers
s.art055 Periods, dates and time-limits
s.art056 Common Customs Tariff and surveillance
s.art057 Tariff classification of goods
s.art058 Conferral of implementing powers
s.art059 Scope
s.art060 Acquisition of origin
s.art061 Proof of origin
s.art062 Delegation of power
s.art063 Conferral of implementing powers
s.art064 Preferential origin of goods
s.art065 Delegation of power
s.art066 Conferral of implementing powers
s.art067 Measures taken by the Commission
s.art068 Conferral of implementing powers
s.art069 Scope
s.art070 Method of customs valuation based on the transaction value
s.art071 Elements of the transaction value
s.art072 Elements not to be included in the customs value
s.art073 Simplification
s.art074 Secondary methods of customs valuation
s.art075 Delegation of power
s.art076 Conferral of implementing powers
s.art077 Release for free circulation and temporary admission
s.art078 Special provisions relating to non-originating goods
s.art079 Customs debt incurred through non-compliance
s.art080 Deduction of an amount of import duty already paid
s.art081 Export and outward processing
s.art082 Customs debt incurred through non-compliance
s.art083 Prohibitions and restrictions
s.art084 Several debtors
s.art085 General rules for calculating the amount of import or export duty
s.art086 Special rules for calculating the amount of import duty
s.art087 Place where the customs debt is incurred
s.art088 Delegation of power
s.art089 General provisions
s.art090 Compulsory guarantee
s.art091 Optional guarantee
s.art092 Provision of a guarantee
s.art093 Choice of guarantee
s.art095 Comprehensive guarantee
s.art096 Temporary prohibitions relating to the use of comprehensive guarantees
s.art097 Additional or replacement guarantee
s.art098 Release of the guarantee
s.art099 Delegation of power
s.art100 Conferral of implementing powers
s.art101 Determination of the amount of import or export duty
s.art102 Notification of the customs debt
s.art103 Limitation of the customs debt
s.art104 Entry in the accounts
s.art105 Time of entry in the accounts
s.art106 Delegation of power
s.art107 Conferral of implementing powers
s.art108 General time-limits for payment and suspension of the time-limit for payment
s.art109 Payment
s.art110 Deferment of payment
s.art111 Periods for which payment is deferred
s.art112 Other payment facilities
s.art113 Enforcement of payment
s.art114 Interest on arrears
s.art115 Delegation of power
s.art116 General provisions
s.art117 Overcharged amounts of import or export duty
s.art118 Defective goods or goods not complying with the terms of the contract
s.art119 Error by the competent authorities
s.art120 Equity
s.art121 Procedure for repayment and remission
s.art122 Delegation of power
s.art123 Conferral of implementing powers
s.art124 Extinguishment
s.art125 Application of penalties
s.art126 Delegation of power
s.art128 Risk analysis
s.art129 Amendment and invalidation of an entry summary declaration
s.art130 Declarations lodged instead of an entry summary declaration
s.art131 Delegation of power
s.art132 Conferral of implementing powers
s.art133 Notification of arrival of a sea-going vessel or of an aircraft
s.art134 Customs supervision
s.art135 Conveyance to the appropriate place
s.art136 Goods that have temporarily left the customs territory of the Union by sea or air
s.art137 Conveyance under special circumstances
s.art138 Conferral of implementing powers
s.art139 Presentation of goods to customs
s.art140 Unloading and examination of goods
s.art141 Goods moved under transit
s.art142 Delegation of power
s.art143 Conferral of implementing powers
s.art144 Goods in temporary storage
s.art145 Temporary storage declaration
s.art146 Amendment and invalidation of a temporary storage declaration
s.art147 Conditions and responsibilities for the temporary storage of goods
s.art148 Authorisation for the operation of temporary storage facilities
s.art149 End of temporary storage
s.art150 Choice of a customs procedure
s.art151 Delegation of power
s.art152 Conferral of implementing power
s.art153 Presumption of customs status of Union goods
s.art154 Loss of customs status of Union goods
s.art155 Union goods leaving the customs territory of the Union temporarily
s.art156 Delegation of power
s.art157 Conferral of implementing powers
s.art158 Customs declaration of goods and customs supervision of Union goods
s.art159 Competent customs offices
s.art160 Delegation of power
s.art161 Conferral of implementing powers
s.art162 Content of a standard customs declaration
s.art163 Supporting documents
s.art164 Delegation of power
s.art165 Conferral of implementing powers
s.art166 Simplified declaration
s.art167 Supplementary declaration
s.art168 Delegation of power
s.art169 Conferral of implementing powers
s.art170 Lodging a customs declaration
s.art171 Lodging a customs declaration prior to the presentation of the goods
s.art172 Acceptance of a customs declaration
s.art173 Amendment of a customs declaration
s.art174 Invalidation of a customs declaration
s.art175 Delegation of power
s.art176 Conferral of implementing powers
s.art177 Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings
s.art178 Conferral of implementing powers
s.art179 Centralised clearance
s.art180 Delegation of power
s.art181 Conferral of implementing powers
s.art182 Entry in the declarant's records
s.art183 Delegation of power
s.art184 Conferral of implementing powers
s.art185 Self-assessment
s.art186 Delegation of power
s.art187 Conferral of implementing powers
s.art188 Verification of a customs declaration
s.art189 Examination and sampling of goods
s.art190 Partial examination and sampling of goods
s.art191 Results of the verification
s.art193 Conferral of implementing powers
s.art194 Release of the goods
s.art195 Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
s.art196 Delegation of power
s.art197 Destruction of goods
s.art198 Measures to be taken by the customs authorities
s.art199 Abandonment
s.art200 Conferral of implementing powers
s.art201 Scope and effect
s.art202 Commercial policy measures
s.art203 Scope and effect
s.art204 Goods which benefited from measures laid down under the common agricultural policy
s.art205 Goods previously placed under the inward processing procedure
s.art206 Delegation of power
s.art207 Conferral of implementing powers
s.art208 Products of sea-fishing and other products taken from the sea
s.art209 Conferral of implementing powers
s.art210 Scope
s.art211 Authorisation
s.art212 Delegation of power
s.art213 Conferral of implementing powers
s.art215 Discharge of a special procedure
s.art216 Delegation of power
s.art217 Conferral of implementing powers
s.art218 Transfer of rights and obligations
s.art219 Movement of goods
s.art220 Usual forms of handling
s.art221 Delegation of power
s.art222 Conferral of implementing powers
s.art223 Equivalent goods
s.art224 Delegation of power
s.art225 Conferral of implementing powers
s.art226 External transit
s.art227 Internal transit
s.art228 Single territory for transit purposes
s.art229 Exclusion of persons from TIR operations
s.art230 Authorised consignee for TIR purposes
s.art231 Delegation of power
s.art232 Conferral of implementing powers
s.art234 Goods passing through the territory of a country or territory outside the customs territory of the Union under the external Union transit procedure
s.art235 Delegation of power
s.art236 Conferral of implementing powers
s.art237 Scope
s.art238 Duration of a storage procedure
s.art239 Conferral of implementing powers
s.art240 Storage in customs warehouses
s.art241 Processing
s.art243 Designation of free zones
s.art244 Buildings and activities in free zones
s.art245 Presentation of goods and their placing under the procedure
s.art246 Union goods in free zones
s.art247 Non-Union goods in free zones
s.art248 Taking goods out of a free zone
s.art249 Customs status
s.art250 Scope
s.art251 Period during which goods may remain under the temporary admission procedure
s.art252 Amount of import duty in case of temporary admission with partial relief from import duty
s.art253 Delegation of power
s.art254 End-use procedure
s.art255 Rate of yield
s.art256 Scope
s.art257 Period for discharge
s.art258 Temporary re-export for further processing
s.art259 Scope
s.art260 Goods repaired free of charge
s.art260 Goods repaired or altered in the context of international agreements
s.art261 Standard exchange system
s.art262 Prior import of replacement products
s.art263 Lodging a pre-departure declaration
s.art264 Risk analysis
s.art265 Delegation of power
s.art266 Conferral of implementing powers
s.art267 Customs supervision and formalities on exit
s.art268 Conferral of implementing powers
s.art269 Export of Union goods
s.art270 Re-export of non-Union goods
s.art272 Amendment and invalidation of the exit summary declaration
s.art273 Conferral of implementing powers
s.art274 Lodging a re-export notification
s.art275 Amendment and invalidation of the re-export notification
s.art276 Conferral of implementing powers
s.art277 Relief from export duty for Union goods temporarily exported
s.art278 Transitional measures
s.art278 Reporting obligations
s.art279 Delegation of power
s.art280 Work programme
s.art281 Conferral of implementing powers
s.art282 Tests
s.art283 Conferral of implementing powers
s.art284 Exercise of the delegation
s.art285 Committee procedure
s.art286 Repeal and amendment of legislation in force
s.art287 Entry into force
s.art288 Application

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.