Commission Delegated Regulation (EU) 2015/2446Dangos y teitl llawn

CHAPTER 1 U.K. Formalities prior to the exit of goods

Article 244 U.K. Time-limit for the lodging of pre-departure declarations(Article 263(1) of the Code)

1. The pre-departure declaration referred to in Article 263 of the Code shall be lodged at the competent customs office within the following time-limits:

(a) in the case of maritime traffic:

(i)

for containerised cargo movements other than those referred to in points (ii) and (iii), at the latest 24 hours before the goods are loaded onto the vessel on which they are to leave the customs territory of the Union;

(ii)

for containerised cargo movements between the customs territory of the Union and [F1 Norway, Ireland], the Faeroe Islands, Iceland or ports on the Baltic Sea, the North Sea, [F2 the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras], at the latest two hours before departure from a port in the customs territory of the Union;

(iii)

F3 ...

(iv)

for movements not involving containerised cargo, at the latest 2 hours prior to departure from a port in the customs territory of the Union;

(b) in the case of air traffic, at the latest 30 minutes prior to departure from an airport in the customs territory of the Union;

(c) in the case of road and inland waterways traffic, at the latest one hour before the goods are to leave the customs territory of the Union;

(d) in the case of rail traffic:

(i)

where the train voyage from the last train formation station to the customs office of exit takes less than two hours, at the latest one hour before arrival of the goods at the place for which the customs office of exit is competent;

(ii)

in all other cases, at the latest two hours before the goods are to leave the customs territory of the Union.

2. Notwithstanding paragraph 1, where the pre-departure declaration concerns goods for which [F4 an agricultural export] refund is claimed F5 ..., it shall be lodged at the competent customs office at the latest at the time of loading the goods F6 ....

3. In the following situations, the time-limit for lodging the pre-departure declaration shall be that applicable to the active means of transport used to leave the customs territory of the Union:

(a) where the goods have arrived at the customs office of exit on another means of transport from which they are transferred before leaving the customs territory of the Union (inter-modal transport);

(b) where the goods have arrived at the customs office of exit on a means of transport which is itself transported on an active means of transport when leaving the customs territory of the Union (combined transportation).

4. The time-limits referred to in paragraphs 1, 2 and 3 shall not apply in the case of force majeure.

Textual Amendments

F1 Words in Art. 244(1)(a)(ii) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(ia)(i) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(k)); 2020 c. 1, Sch. 5 para. 1(1)

F2 Words in Art. 244(1)(a)(ii) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(ia)(ii) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(k)); 2020 c. 1, Sch. 5 para. 1(1)

F3 Art. 244(1)(a)(iii) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1)); 2020 c. 1, Sch. 5 para. 1(1)

F4 Words in Art. 244(2) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(j)(i) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F5 Words in Art. 244(2) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(j)(ii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F6 Words in Art. 244(2) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(j)(iii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Modifications etc. (not altering text)

C1 Art. 244 excluded (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2020 (S.I. 2020/1613), regs. 1(2), 2(7)(a)

Article 245 U.K. Waiver from the obligation to lodge a pre-departure declaration(Article 263(2)(b) of the Code)

1. [F7 The] lodging of a pre-departure declaration shall be waived for the following goods:

(a) electrical energy;

(b) goods leaving by pipeline;

(c) items of correspondence;

(d) goods moved under the rules of the acts of the Universal Postal Union;

[F8 (e) the goods in Article 104(1)(d) provided that they are not carried under a transport contract;]

(f) goods contained in travellers’ personal baggage;

(g) goods [F9 declared for export by conduct in accordance with provision made by or under the Taxation (Cross-border) Trade Act 2018] with the exception, when carried under a transport contract, of:

(i)

pallets, spare parts, accessories and equipment for pallets;

(ii)

containers, spare parts, accessories and equipment for containers;

(iii)

means of transport, spare parts, accessories and equipment for means of transport;

(h) goods covered by ATA and CPD carnets;

[F10 (i ) goods moved or used in the context of military activities under cover of a NATO form 302 or an EU form 302;]

(j) goods carried on vessels moving between Union ports without any intervening call at any port outside the customs territory of the Union;

(k) goods carried on aircraft moving between Union airports without any intervening call at any airport outside the customs territory of the Union;

(l) weapons and military equipment taken out of the customs territory of the Union by the authorities in charge of the military defence of [F11 the United Kingdom], in military transport or transport operated for the sole use of the military authorities;

(m) the following goods taken out of the customs territory of the Union directly to offshore installations operated by a person established in the customs territory of the Union:

(i)

goods to be used for construction, repair, maintenance or conversion of the offshore installations;

(ii)

goods to be used to fit or equip the offshore installations;

(iii)

provisions to be used or consumed on the offshore installations;

(n) goods for which relief can be claimed pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963, other consular conventions or the New York Convention of 16 December 1969 on special missions;

(o) goods which are supplied for incorporation as part of or accessories in vessels or aircraft and for the operation of the engines, machines and other equipment of vessels or aircraft, as well as foodstuffs and other items to be consumed or sold on board;

[F10 (p) goods dispatched from the customs territory of the Union to [F12 the Isle of Man, the Channel Islands or] GibraltarF13 ....]

2. The lodging of a pre-departure declaration shall be waived for goods in the following situations:

(a) where a vessel that transports the goods between Union ports is to call at a port outside the customs territory of the Union and the goods are to remain loaded on board the vessel during the call at the port outside the customs territory of the Union;

(b) where an aircraft that transports the goods between Union airports is to call at an airport outside the customs territory of the Union and the goods are to remain loaded on board the aircraft during the call at the airport outside the customs territory of the Union;

(c) where, in a port or airport, the goods are not unloaded from the means of transport which carried them into the customs territory of the Union and which will carry them out of that territory;

(d) where the goods were loaded at a previous port or airport in the customs territory of the Union where a pre-departure declaration was lodged or a waiver from the obligation to lodge a pre-departure declaration was applicable and remain on the means of transport that will carry them out of the customs territory of the Union;

(e) where goods in temporary storage or placed under the free zone procedure are transhipped from the means of transport that brought them to that temporary storage facility or free zone under the supervision of the same customs office onto a vessel, airplane or railway that will carry them out of the customs territory of the Union, provided that the following conditions are fulfilled:

(i)

the transhipment is undertaken within 14 days of the presentation of the goods in accordance with [F14 provision made by or under the Taxation (Cross-border Trade) Act 2018] or in exceptional circumstances, within a longer period authorised by the customs authorities where the period of 14 days is not sufficient to deal with those circumstances;

(ii)

information about the goods is available to the customs authorities;

(iii)

the destination of the goods and the consignee do not change to the knowledge of the carrier;

(f) where goods were brought into the customs territory of the Union but they were rejected by the competent customs authority and were immediately returned to the country of export.

Textual Amendments

F7 Word in Art. 245(1) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(k)(i) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F8 Art. 245(1)(e) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(k)(ii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F9 Words in Art. 245(1)(g) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(k)(iii) (as amended by S.I. 2020/1624, regs. 1(2), 9 and by S.I. 2020/1379), regs. 1(3), 4(2)(l)); 2020 c. 1, Sch. 5 para. 1(1)

F10 Substituted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.

F11 Words in Art. 245(1)(l) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(k)(iv) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F12 Words in Art. 245(1)(p) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(k)(v)(aa) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(m)); 2020 c. 1, Sch. 5 para. 1(1)

F13 Words in Art. 245(1)(p) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(k)(v)(bb) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(m)); 2020 c. 1, Sch. 5 para. 1(1)

F14 Words in Art. 245(2)(e)(i) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(m) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Modifications etc. (not altering text)

C2 Art. 245 excluded (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2020 (S.I. 2020/1613), regs. 1(2), 2(7)(a)