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

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...