Retained EU Law SI 2015/2446 United Kingdom

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

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.

Trader5 Any Person2 Employer1 Operator1 Applicant1

Other Acts binding the same actors

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

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
Employer — also bound by 682 other Acts
TULRCA 1992 72 duties
Operator — also bound by 746 other Acts
Applicant — also bound by 307 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.art005 Economic operators not established in the customs territory of the Union(Article 22(2) and 9(2) of the Code) Regulated
  • Register with customs before trading (non-UK/EU businesses)Operator
s.art026 Conditions for the acceptance of an application for the status of AEO(Article 22(2) of the Code) Regulated
  • Submit a self-assessment questionnaire with your AEO applicationApplicant
s.art046 Averages(Article 64(3) of the Code) Regulated
  • Consistently apply average calculation method if you opt for itTrader
s.art058 Accounting segregation of Union exporters’ stocks of materials(Article 64(3) of the Code) Regulated
  • Apply accounting segregation for fungible materials and record proofs of originTrader
s.art082 Guarantee in the form of an undertaking by a guarantor(Article 94, 22(4) and 6(3)(a) of the Code) Regulated
  • Appoint a local agent or address for multi-country guaranteesAny Person
s.art120 Authorisation to establish regular shipping services(Article 155(2) of the Code) Regulated
  • Provide the regular shipping service as authorisedEmployer
s.art121 Registration of vessels and ports(Articles 22(4) and 155(2) of the Code) Regulated
  • Register vessels and ports for regular shipping services and notify changesTrader
s.art126 Proof of the customs status of Union goods by production of a shipping company's manifest (Articles 6(2) and 6(3)(a) of the Code) Regulated
  • Include required information on shipping company's manifest for Union goods statusTrader
s.art128 Conditions to be authorised to draw up the shipping company's manifest after departure (Articles 6(3)(a) and 153(2) of the Code) Regulated
  • Obtain authorisation to draw up shipping company manifest after departureAny Person
s.art196 Receipt issued by authorised consignee(Article 6(3)(a) of the Code) Regulated
  • Include required data in receipt given to carrier on deliveryTrader
259 other provisions — procedural and definitional
s.art001 Definitions
s.art002 Common data requirements(Article 6(2) of the Code)
s.art003 Data content of EORI record(Article 6(2) of the Code)
s.art004 Submission of particulars for EORI registration(Article 6(4) of the Code)
s.art006 Persons other than economic operators(Article 9(3) of the Code)
s.art007 Invalidation of an EORI number(Article 9(4) of the Code)
s.art007 Applications and decisions made by means other than electronic data-processing techniques (Article 6(3)(a) of the Code)
s.art008 Period for the right to be heard(Article 22(6) of the Code)
s.art009 Means for the communication of the grounds(Article 6(3)(a) of the Code)
s.art010 Exceptions to the right to be heard(Article 22(6), 2nd subparagraph of the Code)
s.art011 Conditions for the acceptance of an application(Article 22(2) of the Code)
s.art012 Customs authority competent to take the decision(Article 22(1) of the Code)
s.art013 Extension of the time-limit for taking a decision(Article 22(3) of the Code)
s.art014 Date of effect(Article 22(4) and (5) of the Code)
s.art015 Re-assessment of a decision(Article 23(4)(a) of the Code)
s.art016 Suspension of a decision(Article 23(4)(b) of the Code)
s.art017 Period of suspension of a decision(Article 23(4)(b) of the Code)
s.art018 End of the suspension(Article 23(4)(b) of the Code)
s.art019 Application for a decision relating to binding information(Article 22(1), 3rd subparagraph and Article 6(3)(a) of the Code)
s.art020 Time-limits(Article 22(3) of the Code)
s.art021 Notification of BOI decisions(Article 6(3)(a) of the Code)
s.art022 Limitation of application of rules on re-assessment and suspension(Article 23(4) of the Code)
s.art023 Facilitations regarding pre-departure declarations(Article 38(2)(b) of the Code)
s.art024 More favourable treatment regarding risk assessment and control(Article 38(6) of the Code)
s.art025 Exemption from favourable treatment(Article 38(6) of the Code)
s.art027 Competent customs authority(Third subparagraph of Article 22(1) of the Code)
s.art028 Time-limit for taking decisions(Article 22(3) of the Code)
s.art029 Date of effect of the AEO authorisation(Article 22(4) of the Code)
s.art030 Legal effects of suspension(Article 23(4)(b) of the Code)
s.art031 Goods wholly obtained in a single country or territory(Article 60(1) of the Code)
s.art032 Goods the production of which involves more than one country or territory(Article 60(2) of the Code)
s.art033 Processing or working operations which are not economically justified(Article 60(2) of the Code)
s.art034 Minimal operations(Article 60(2) of the Code)
s.art035 Accessories, spare parts or tools(Article 60 of the Code)
s.art036 Neutral elements and packing(Article 60 of the Code)
s.art037 Definitions
s.art038 Means for applying for and the issuing of Information Certificates INF 4(Article 6(3)(a) of the Code)
s.art039 Means for applying for and the issuing of approved exporter authorisations(Article 6(3)(a) of the Code)
s.art040 Means for applying to become a registered exporter and for exchanging information with registered exporters (Article 6(3)(a) of the Code)
s.art041 General principles(Article 64(3) of the Code)
s.art042 Principle of territoriality(Article 64(3) of the Code)
s.art043 Non-manipulation(Article 64(3) of the Code)
s.art044 Wholly obtained products(Article 64(3) of the Code)
s.art045 Sufficiently worked or processed products(Article 64(3) of the Code)
s.art047 Insufficient working or processing(Article 64(3) of the Code)
s.art048 General tolerance(Article 64(3) of the Code)
s.art049 Unit of qualification(Article 64(3) of the Code)
s.art050 Accessories, spare parts and tools(Article 64(3) of the Code)
s.art051 Sets(Article 64(3) of the Code)
s.art052 Neutral elements(Article 64(3) of the Code)
s.art053 Bilateral cumulation(Article 64(3) of the Code)
s.art054 Cumulation with Norway, Switzerland or Turkey(Article 64(3) of the Code)
s.art055 Regional cumulation(Article 64(3) of the Code)
s.art056 Extended cumulation(Article 64(3) of the Code)
s.art057 Application of bilateral cumulation or cumulation with Norway, Switzerland or Turkey in combination with regional cumulation(Article 64(3) of the Code)
s.art059 General requirements(Article 64(3) of the Code)
s.art060 Wholly obtained products(Article 64(3) of the Code)
s.art061 Sufficiently worked or processed products(Article 64(3) of the Code)
s.art062 Insufficient working or processing(Article 64(3) of the Code)
s.art063 Unit of qualification(Article 64(3) of the Code)
s.art064 General tolerance(Article 64(3) of the Code)
s.art065 Accessories, spare parts and tools(Article 64(3) of the Code)
s.art066 Sets(Article 64(3) of the Code)
s.art067 Neutral elements(Article 64(3) of the Code)
s.art068 Principle of territoriality(Article 64(3) of the Code)
s.art069 Direct transport(Article 64(3) of the Code)
s.art070 Exhibitions(Article 64(3) of the Code)
s.art071 Simplification(Article 73 of the Code)
s.art072 Calculation of the amount of import duty on processed products resulting from inward processing(Article 86(3) of the Code)
s.art073 Application of the provisions on end-use procedure to processed products resulting from inward processing(Article 86(3) of the Code)
s.art074 Application of the preferential tariff treatment to goods placed under inward processing(Article 86(3) of the Code)
s.art075 Specific import duty on processed products resulting from outward processing or replacement products(Article 86(5) of the Code)
s.art076 Derogation for the calculation of the amount of import duty on processed products resulting from inward processing (Article 86(3) and 86(4) of the Code)
s.art077 Time-limit for establishing the place where the customs debt is incurred under Union transit(Article 87(2) of the Code)
s.art078 Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the TIR Convention(Article 87(2) of the Code)
s.art079 Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the ATA Convention or the Istanbul Convention(Article 87(2) of the Code)
s.art080 Time-limit for establishing the place where the customs debt is incurred in cases other than transit(Article 87(2) of the Code)
s.art081 Cases where no guarantee shall be required for goods placed under the temporary admission procedure(Article 89(8)(c) of the Code)
s.art083 Forms of guarantee other than a cash deposit or an undertaking given by a guarantor(Article 92(1)(c) of the Code)
s.art084 Reduction of the level of the comprehensive guarantee and guarantee waiver(Article 95(2) of the Code)
s.art085 Release of the guarantor's obligations under the Union transit procedure(Articles 6(2), 6(3)(a) and 98 of the Code)
s.art086 Claim for payment against a guaranteeing association for goods covered by ATA carnet and notification of the non-discharge of CPD carnets to a guaranteeing association under the procedure of the ATA Convention or Istanbul Convention(Articles 6(2), 6(3)(a) and 98 of the Code)
s.art087 Means of notification of the customs debt(Article 6(3)(a) of the Code)
s.art088 Exemption from notification of the customs debt(Article 102(1)(d) of the Code)
s.art089 Suspension of the time-limit for payment in case of application for remission(Article 108(3)(a) of the Code)
s.art090 Suspension of the time-limit for payment in the case of goods that are to be confiscated, destroyed or abandoned to the State(Article 108(3)(b) of the Code)
s.art091 Suspension of the time-limit for payment in the case of customs debts incurred through non-compliance(Article 108(3)(c) of the Code)
s.art092 Application for repayment or remission(Articles 6(3)(a), 22(1) and 103 of the Code)
s.art093 Supplementary information where goods are situated in another Member State(Articles 6(2) and 6(3)(a) of the Code)
s.art094 Means of notification of the decision on repayment or remission(Article 6(3)(a) of the Code)
s.art095 Common data requirements related to formalities where goods are located in another Member State(Article 6(2) of the Code)
s.art096 Means for sending information on the completion of formalities where goods are located in another Member State(Article 6(3)(a) of the Code)
s.art097 Extension of the time-limit for taking a decision on repayment or remission (Article 22(3) of the Code)
s.art098 Transmission of the file to the Commission for a decision(Article 116(3) of the Code)
s.art099 Right for the person concerned to be heard(Article 116(3) of the Code)
s.art100 Time-limits(Article 116(3) of the Code)
s.art101 Notification of the decision(Article 116(3) of the Code)
s.art102 Consequences of a failure to take or notify a decision(Article 116(3) of the Code)
s.art103 Failures which have no significant effect on the correct operation of a customs procedure(Article 124(1)(h)(i) of the Code)
s.art104 Waiver from the obligation to lodge an entry summary declaration(Article 127(2)(b) of the Code)
s.art105 Time-limits for lodging the entry summary declaration in case of transport by sea(Article 127(3) and (7) of the Code)
s.art106 Time limits for lodging the entry summary declaration in case of transport by air (Article 127(2)(b), (3),(6) and (7) of the Code)
s.art107 Time-limits for lodging the entry summary declaration in case of transport by rail(Article 127(3) and (7) of the Code)
s.art108 Time-limits for lodging the entry summary declaration in case of transport by road(Article 127(3) and (7) of the Code)
s.art109 Time-limits for lodging the entry summary declaration in case of transport by inland waterways(Article 127(3) and (7) of the Code)
s.art110 Time-limits for lodging the entry summary declaration in case of combined transportation(Article 127(3) and (7) of the Code)
s.art111 Time-limits for lodging the entry summary declaration in case of force majeure(Article 127(3) and (7) of the Code)
s.art112 Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by sea or inland waterways(Article 127(6) of the Code)
s.art113 Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air(Article 127(6) of the Code)
s.art113 Provision of particulars of the entry summary declaration by other persons (Article 127 (6) of the Code)
s.art114 Trade with special fiscal territories (Article 1(3) of the Code)
s.art115 Approval of a place for the presentation of goods to customs and temporary storage (Articles 139(1) and 147(1) of the Code)
s.art116 Records(Article 148(4) of the Code)
s.art117 Retail sale(Article 148(1) of the Code)
s.art118 Other cases of movement of goods in temporary storage(Article 148(5)(c) of the Code)
s.art119 Presumption of customs status(Articles 153(1) and 155(2) of the Code)
s.art122 Unforeseen circumstances during the transport by regular shipping services(Articles 153(1) and 155(2) of the Code)
s.art122 RSS information and communications system (Article 155(2) of the Code)
s.art123 Period of validity of a T2L, T2LF or a customs goods manifest(Article 22(5) of the Code)
s.art124 Means of communication of the MRN of a T2L, T2LF or a customs goods manifest(Article 6(3)(a) of the Code)
s.art124 Proof of the customs status of Union goods by means of a ‘ T2L ’ or ‘ T2LF ’ document (Articles 6(2), 6(3)(a) and 153(2) of the Code)
s.art125 Proof of the customs status of Union goods for travellers other than economic operators(Article 6(3)(a) of the Code)
s.art126 Proof of the customs status of Union goods by production of an invoice or transport document(Articles 6(2) and 6(3)(a) of the Code)
s.art127 Proof of the customs status of Union goods in TIR or ATA carnets or NATO forms 302 or EU forms 302
s.art128 Facilitation for issuing a means of proof by an authorised issuer(Article 153(2) of the Code)
s.art128 Formalities when issuing a ‘T2L’ or ‘T2LF’ document, an invoice or transport document by an authorised issuer (Articles 6(2) and 6(3)(a) of the Code)
s.art128 Facilitations for an authorised issuer (Article 6(3)(a) of the Code)
s.art128 Authorisation to draw up the shipping company's manifest after departure (Article 153(2) of the Code)
s.art129 The customs status of products of sea-fishing and goods obtained from such products(Article 153(2) of the Code)
s.art130 The proof of customs status of products of sea-fishing and goods obtained from such products(Articles 6(2) and 6(3)(a) of the Code)
s.art131 Transhipment (Article 6(3)(a) of the Code)
s.art132 Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union(Article 6(3)(a) of the Code)
s.art133 Products and goods transhipped and transported through a country or territory which is not part of the customs territory of the Union (Article 6(2) and (3)(a) of the Code)
s.art134 Customs declarations in trade with special fiscal territories (Article 1(3) of the Code)
s.art135 Oral declaration for release for free circulation(Article 158(2) of the Code)
s.art136 Oral declaration for temporary admission and re-export(Article 158(2) of the Code)
s.art137 Oral declaration for export(Article 158(2) of the Code)
s.art138 Goods deemed to be declared for release for free circulation in accordance with Article 141(Article 158(2) of the Code)
s.art139 Goods deemed to be declared for temporary admission, transit or re-export in accordance with Article 141 (Article 158(2) of the Code)
s.art140 Goods deemed to be declared for export in accordance with Article 141(Article 158(2) of the Code)
s.art141 Acts deemed to be a customs declaration or a re-export declaration (Article 158(2) of the Code)
s.art142 Goods which cannot be declared orally or in accordance with Article 141(Article 158(2) of the Code)
s.art143 Paper-based customs declarations(Article 158(2) of the Code)
s.art143 Declaration for release for free circulation of consignments of low value (Article 6(2) of the Code)
s.art144 Customs declaration for goods in postal consignments (Article 6(2) of the Code)
s.art145 Conditions for authorisation of regular use of simplified customs declarations(Article 166(2) of the Code)
s.art146 Supplementary declaration (Article 167(1) of the Code)
s.art147 Time limit for the declarant to be in possession of the supporting documents in the case of supplementary declarations
s.art148 Invalidation of a customs declaration after release of the goods(Article 174(2) of the Code)
s.art149 Conditions for granting authorisations for centralised clearance(Article 179(1) of the Code)
s.art150 Conditions for granting authorisations for entry in the declarant's records(Article 182(1) of the Code)
s.art151 Conditions for granting authorisations for self-assessment(Article 185(1) of the Code)
s.art152 Customs formalities and controls under self-assessment(Article 185(1) of the Code)
s.art153 Release not conditional upon provision of a guarantee(Article 195(2) of the Code)
s.art154 Notification of the release of the goods(Article 6(3)(a) of the Code)
s.art155 Authorisation for the drawing up of banana weighing certificates(Article 163(3) of the Code)
s.art156 Time-limit(Article 22(3) of the Code)
s.art157 Means of communication of the banana weighing certificate(Articles 6(2) and 6(3)(a) of the Code)
s.art158 Goods considered to be returned in the state in which they were exported(Article 203(5) of the Code)
s.art159 Goods which on export benefited from measures laid down under the common agricultural policy(Article 204 of the Code)
s.art160 Means of communication of information sheet INF 3(Article 6(3)(a) of the Code)
s.art161 Applicant established outside the customs territory of the Union(Article 211(3)(a) of the Code)
s.art162 Place for submitting an application where the applicant is established outside the customs territory of the Union(Article 22(1) of the Code)
s.art163 Application for an authorisation based on a customs declaration(Articles 6(1), 6(2), 6(3)(a) and 211(1) of the Code)
s.art164 Application for renewal or amendment of an authorisation(Article 6(3)(a) of the Code)
s.art165 Supporting document for an oral customs declaration for temporary admission(Articles 6(2), 6(3)(a) and 211(1) of the Code)
s.art166 Examination of the economic conditions(Article 211(3) and (4) of the Code)
s.art167 Cases in which the economic conditions are deemed to be fulfilled for inward processing(Article 211(5) of the Code)
s.art168 Calculation of the amount of import duty in certain cases of inward processing (Article 86(4) of the Code)
s.art169 Authorisation for the use of equivalent goods(Articles 223(1) and (2) and 223(3)(c) of the Code)
s.art170 Processed products or goods placed under inward processing IM/EX(Article 211(1) of the Code)
s.art171 Time-limit for taking a decision on an application for an authorisation referred to in Article 211(1) of the Code(Article 22(3) of the Code)
s.art172 Retroactive effect(Article 22(4) of the Code)
s.art173 Validity of an authorisation(Article 22(5) of the Code)
s.art174 Time-limit for the discharge of a special procedure(Article 215(4) of the Code)
s.art175 Bill of discharge(Articles 6(2), 6(3)(a) and 211(1) of the Code)
s.art176 Standardised exchange of information and obligations of the holder of an authorisation for the use of a processing procedure(Article 211(1) of the Code)
s.art177 Storage of Union goods together with non-Union goods in a storage facility (Article 211(1) of the Code)
s.art177 Mixed storage of products subject to customs supervision under end-use (Article 211(1) of the Code)
s.art178 Records(Articles 211(1) and 214(1) of the Code)
s.art179 Movement of goods between different places in the customs territory of the Union(Article 219 of the Code)
s.art180 Usual forms of handling(Article 220 of the Code)
s.art181 Standardised exchange of information(Article 6(2) of the Code)
s.art182 Customs status of animals born of animals placed under a special procedure(Article 153(3) of the Code)
s.art183 Waiver from the obligation to lodge a supplementary declaration(Article 167(2)(b) of the Code)
s.art184 Means of communication of the MRN of a transit operation and of the MRN of a TIR operation to the customs authorities(Article 6(3)(a) of the Code)
s.art185 Transit accompanying document and transit/security accompanying document(Article 6(2) of the Code)
s.art186 Applications for the status of authorised consignee for TIR operations(Article 22(1) 3rd subparagraph of the Code)
s.art187 Authorisations for the status of authorised consignee for TIR operations(Article 230 of the Code)
s.art188 Special fiscal territories(Article 1(3) of the Code)
s.art189 Application of the external transit procedure in specific cases (Article 226(2) of the Code)
s.art190 Receipt endorsed by the customs office of destination(Article 6(3)(a) of the Code)
s.art191 General provisions on authorisations of simplifications(Article 233(4) of the Code)
s.art192 Applications for the status of authorised consignor for placing goods under the Union transit procedure(Article 22(1) 3rd subparagraph of the Code)
s.art193 Authorisations for the status of authorised consignor for placing goods under the Union transit procedure (Article 233(4)(a) of the Code)
s.art194 Applications for the status of authorised consignee for receiving goods moved under the Union transit procedure(Article 22(1) 3rd subparagraph of the Code)
s.art195 Authorisations for the status of authorised consignee for receiving goods moved under the Union transit procedure (Article 233(4)(b) of the Code)
s.art197 Authorisation for use of seals of a special type (Article 233(4)(c) of the Code)
s.art197 Applications for the use of seals of special type (Article 22(1) 3rd subparagraph of the Code)
s.art198 Authorisation for the use of a transit declaration with reduced data requirements(Article 233(4)(d) of the Code)
s.art199 Authorisations for the use of an electronic transport document as a transit declaration for air transport(Article 233(4)(e) of the Code)
s.art200 Authorisations for the use of an electronic transport document as a transit declaration for maritime transport(Article 233(4)(e) of the Code)
s.art201 Retail sale(Article 211(1)(b) of the Code)
s.art202 Specially equipped storage facilities(Article 211(1)(b) of the Code)
s.art203 Type of storage facilities(Article 211(1)(b) of the Code)
s.art204 General provisions(Article 211(1)(a) of the Code)
s.art205 Place for submitting an application(Article 22(1) of the Code)
s.art206 Temporary admission with partial relief from import duty(Articles 211(1) and 250(2)(d) of the Code)
s.art207 General provisions(Article 211(3) of the Code)
s.art208 Pallets(Article 250(2)(d) of the Code)
s.art209 Spare parts, accessories and equipment for pallets(Article 250(2)(d) of the Code)
s.art210 Containers(Articles 18(2) and 250(2)(d) of the Code)
s.art211 Spare parts, accessories and equipment for containers(Article 250(2)(d) of the Code)
s.art212 Conditions for granting total relief from import duty for means of transport(Article 250(2)(d) of the Code)
s.art213 Spare parts, accessories and equipment for non-Union means of transport(Article 250(2)(d) of the Code)
s.art214 Conditions for granting total relief from import duty to persons established in the customs territory of the Union(Article 250(2)(d) of the Code)
s.art215 Use of means of transport by natural persons who have their habitual residence in the customs territory of the Union(Article 250(2)(d) of the Code)
s.art216 Relief from import duty in respect of means of transport in other cases(Article 250(2)(d) of the Code)
s.art217 Time-limits for discharge of the temporary admission procedure in the case of means of transport and containers(Article 215(4) of the Code)
s.art218 Time-limits for re-export in the case of professional hire services(Articles 211(1) and 215(4) of the Code)
s.art219 Personal effects and goods for sports purposes imported by travellers(Article 250(2)(d) of the Code)
s.art220 Welfare material for seafarers(Article 250(2)(d) of the Code)
s.art221 Disaster relief material(Article 250(2)(d) of the Code)
s.art222 Medical, surgical and laboratory equipment(Article 250(2)(d) of the Code)
s.art223 Animals(Article 250(2)(d) of the Code)
s.art224 Goods for use in frontier zones(Article 250(2)(d) of the Code)
s.art225 Sound-, image- or data-carrying media and publicity material(Article 250(2)(d) of the Code)
s.art226 Professional equipment(Article 250(2)(d) of the Code)
s.art227 Pedagogic material and scientific equipment(Article 250(2)(d) of the Code)
s.art228 Packings(Article 250(2)(d) of the Code)
s.art229 Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles(Article 250(2)(d) of the Code)
s.art230 Special tools and instruments(Article 250(2)(d) of the Code)
s.art231 Goods used to carry out tests or subject to tests(Article 250(2)(d) of the Code)
s.art232 Samples(Article 250(2)(d) of the Code)
s.art233 Replacement means of production(Article 250(2)(d) of the Code)
s.art234 Goods for events or for sale in certain situations(Article 250(2)(d) of the Code)
s.art235 Spare parts, accessories and equipment(Article 250(2)(d) of the Code)
s.art235 Goods to be moved or used in the context of military activities
s.art236 Other goods(Article 250(2)(d) of the Code)
s.art237 Special time-limits for discharge(Article 215(4) of the Code)
s.art238 Particulars to be included in the customs declaration(Article 6(2) of the Code)
s.art239 Obligation of the holder of the end-use authorisation(Article 211(1)(a) of the Code)
s.art240 Authorisation(Article 211 of the Code)
s.art241 Particulars to be included in the customs declaration for inward processing(Article 6(2) of the Code)
s.art242 Outward processing IM/EX(Article 211(1) of the Code)
s.art243 Repair under outward processing(Article 211(1) of the Code)
s.art244 Time-limit for the lodging of pre-departure declarations(Article 263(1) of the Code)
s.art245 Waiver from the obligation to lodge a pre-departure declaration(Article 263(2)(b) of the Code)
s.art246 Means for the exchange of information in cases of presentation of goods at the customs office of exit(Article 6(3)(a) of the Code)
s.art247 Means for providing evidence that the goods have left the customs territory of the Union(Article 6(3)(a) of the Code)
s.art248 Invalidation of the customs declaration or the re-export declaration(Article 174 of the Code)
s.art249 Means for the retrospective lodgement of an export or re-export declaration(Article 6(3)(a) of the Code)
s.art250 Re-assessment of authorisations already in force on 1 May 2016
s.art251 Validity of authorisations already in force on 1 May 2016
s.art252 Validity of decisions on binding information already in force on 1 May 2016
s.art253 Validity of decisions granting deferment of payment already in force on 1 May 2016
s.art254 Use of authorisations and decisions already in force on 1 May 2016
s.art255 Transitional provisions on the use of seals
s.art256 This Regulation shall enter into force on the twentieth day...

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