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Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) eng TITLE IGENERAL PROVISIONSCHAPTER 1 Scope of customs legislation, mission of customs and definitions Article 1Subject matter and scopeArticle 2Mission of customs authoritiesArticle 3Customs territoryArticle 4DefinitionsCHAPTER 2Rights and obligations of persons with regard to customs legislationSection 1Provision of informationArticle 5Exchange and storage of dataArticle 6Data protectionArticle 7Exchange of additional information between customs authorities and economic operatorsArticle 8Provision of information by the customs authoritiesArticle 9Provision of information to the customs authoritiesArticle 10Electronic systemsSection 2Customs representationArticle 11Customs representativeArticle 12EmpowermentSection 3Authorised economic operatorArticle 13Application and authorisationArticle 14Granting of statusArticle 15Implementing measuresSection 4Decisions relating to the application of customs legislationArticle 16General provisionsArticle 17Community-wide validity of decisionsArticle 18Annulment of favourable decisionsArticle 19Revocation and amendment of favourable decisionsArticle 20Decisions relating to binding informationSection 5PenaltiesArticle 21Application of penaltiesSection 6AppealsArticle 22Decisions taken by a judicial authorityArticle 23Right of appealArticle 24Suspension of implementationSection 7Control of goodsArticle 25Customs controlsArticle 26Cooperation between authoritiesArticle 27Post-release controlArticle 28Intra-Community flights and sea crossingsSection 8Keeping of documents and other information; charges and costsArticle 29Keeping of documents and other informationArticle 30Charges and costsCHAPTER 3Currency conversion and time limitsArticle 31Currency conversionArticle 32Time limits TITLE IIFACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIEDCHAPTER 1Common Customs Tariff and tariff classification of goodsArticle 33Common Customs TariffArticle 34Tariff classification of goodsCHAPTER 2Origin of goodsSection 1Non-preferential originArticle 35ScopeArticle 36Acquisition of originArticle 37Proof of originArticle 38Implementing measuresSection 2Preferential originArticle 39Preferential origin of goodsCHAPTER 3Value of goods for customs purposesArticle 40ScopeArticle 41Method of customs valuation based on the transaction valueArticle 42Secondary methods of customs valuationArticle 43Implementing measures TITLE IIICUSTOMS DEBT AND GUARANTEESCHAPTER 1Incurrence of a customs debtSection 1Customs debt on importationArticle 44Release for free circulation and temporary admissionArticle 45Special provisions relating to non-originating goodsArticle 46Customs debt incurred through non-complianceArticle 47Deduction of an amount of import duty already paidSection 2Customs debt on exportationArticle 48Export and outward processingArticle 49Customs debt incurred through non-complianceSection 3Provisions common to customs debts incurred on importation and exportationArticle 50Prohibitions and restrictionsArticle 51Several debtorsArticle 52General rules for calculation of the amount of import or export dutyArticle 53Special rules for calculation of the amount of import dutyArticle 54Implementing measuresArticle 55Place where the customs debt is incurredCHAPTER 2Guarantee for a potential or existing customs debtArticle 56General provisionsArticle 57Compulsory guaranteeArticle 58Optional guaranteeArticle 59Provision of a guaranteeArticle 60Choice of guaranteeArticle 61GuarantorArticle 62Comprehensive guaranteeArticle 63Additional provisions relating to the use of guaranteesArticle 64Additional or replacement guaranteeArticle 65Release of the guaranteeCHAPTER 3Recovery and payment of duty and repayment and remission of the amount of import and export dutySection 1Determination of the amount of import or export duty, notification of the customs debt and entry in the accountsArticle 66Determination of the amount of import or export dutyArticle 67Notification of the customs debtArticle 68Limitation of the customs debtArticle 69Entry in the accountsArticle 70Time of entry in the accountsArticle 71Implementing measuresSection 2Payment of the amount of import or export dutyArticle 72General time limits for payment and suspension of the time limit for paymentArticle 73PaymentArticle 74Deferment of paymentArticle 75Time limits for deferred paymentArticle 76Implementing measuresArticle 77Other payment facilitiesArticle 78Enforcement of payment and arrearsSection 3Repayment and remission of the amount of import or export dutyArticle 79Repayment and remissionArticle 80Repayment and remission of overcharged amounts of import or export dutyArticle 81Defective goods or goods not complying with the terms of the contractArticle 82Repayment or remission on account of error by the competent authoritiesArticle 83Repayment and remission in equityArticle 84Procedure for repayment and remissionArticle 85Implementing measuresCHAPTER 4Extinguishment of customs debtArticle 86Extinguishment TITLE IVGOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITYCHAPTER 1Entry summary declarationArticle 87Obligation to lodge an entry summary declarationArticle 88Lodgement and responsible personArticle 89Amendment of entry summary declarationArticle 90Customs declaration replacing entry summary declarationCHAPTER 2Arrival of goodsSection 1Entry of goods into the customs territory of the CommunityArticle 91Customs supervisionArticle 92Conveyance to the appropriate placeArticle 93Intra-Community air and sea servicesArticle 94Conveyance under special circumstancesSection 2Presentation, unloading and examination of goodsArticle 95Presentation of goods to customsArticle 96Unloading and examination of goodsSection 3Formalities after presentationArticle 97Obligation to place non-Community goods under a customs procedureArticle 98Goods deemed to be placed in temporary storageSection 4Goods moved under a transit procedureArticle 99Waiver for goods arriving under transitArticle 100Provisions applicable to non-Community goods after a transit procedure has ended TITLE VGENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODSCHAPTER 1Customs status of goodsArticle 101Presumption of customs status of Community goodsArticle 102Loss of customs status of Community goodsArticle 103Community goods leaving the customs territory temporarilyCHAPTER 2Placing goods under a customs procedureSection 1General provisionsArticle 104Customs declaration of goods and customs supervision of Community goodsArticle 105Competent customs officesArticle 106Centralised clearanceArticle 107Types of customs declarationSection 2Standard customs declarationsArticle 108Content of a declaration and supporting documentsSection 3Simplified customs declarationsArticle 109Simplified declarationArticle 110Supplementary declarationSection 4Provisions applying to all customs declarationsArticle 111Person lodging a declarationArticle 112Acceptance of a declarationArticle 113Amendment of a declarationArticle 114Invalidation of a declarationSection 5Other simplificationsArticle 115Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadingsArticle 116Simplification of customs formalities and controlsCHAPTER 3Verification and release of goodsSection 1VerificationArticle 117Verification of a customs declarationArticle 118Examination and sampling of goodsArticle 119Partial examination and sampling of goodsArticle 120Results of the verificationArticle 121Identification measuresArticle 122Implementing measuresSection 2ReleaseArticle 123Release of the goodsArticle 124Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guaranteeCHAPTER 4Disposal of goodsArticle 125Destruction of goodsArticle 126Measures to be taken by the customs authoritiesArticle 127AbandonmentArticle 128Implementing measures TITLE VIRELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIESCHAPTER 1Release for free circulationArticle 129Scope and effectCHAPTER 2Relief from import dutiesSection 1Returned goodsArticle 130Scope and effectArticle 131Cases in which no relief from import duties is grantedArticle 132Goods previously placed under the inward-processing procedureSection 2Sea-fishing and products taken from the seaArticle 133Products of sea-fishing and other products taken from the seaSection 3Implementing measuresArticle 134Implementing measures TITLE VIISPECIAL PROCEDURESCHAPTER 1General provisionsArticle 135ScopeArticle 136AuthorisationArticle 137RecordsArticle 138Discharge of a procedureArticle 139Transfer of rights and obligationsArticle 140Movement of goodsArticle 141Usual forms of handlingArticle 142Equivalent goodsArticle 143Implementing measuresCHAPTER 2TransitSection 1External and internal transitArticle 144External transitArticle 145Internal transitSection 2Community transitArticle 146Obligations of the holder of the Community transit procedure and of the carrier and recipient of goods moving under the Community transit procedureArticle 147Goods passing through the territory of a country outside the customs territory of the Community under the external Community transit procedureCHAPTER 3StorageSection 1Common provisionsArticle 148ScopeArticle 149Responsibilities of the holder of the authorisation or procedureArticle 150Duration of a storage procedureSection 2Temporary storageArticle 151Placing of goods in temporary storageArticle 152Goods in temporary storageSection 3Customs warehousingArticle 153Storage in customs warehousesArticle 154Community goods, end-use and processing activitiesSection 4Free zonesArticle 155Designation of free zonesArticle 156Buildings and activities in free zonesArticle 157Presentation of goods and their placement under the procedureArticle 158Community goods in free zonesArticle 159Non-Community goods in free zonesArticle 160Bringing goods out of a free zoneArticle 161Customs statusCHAPTER 4Specific useSection 1Temporary admissionArticle 162ScopeArticle 163Period during which goods may remain under the temporary admission procedureArticle 164Situations covered by temporary admissionArticle 165Amount of import duty in case of temporary admission with partial relief from import dutiesSection 2End-useArticle 166End-use procedureCHAPTER 5ProcessingSection 1General provisionsArticle 167Rate of yieldSection 2Inward processingArticle 168ScopeArticle 169Period for dischargeArticle 170Temporary re-export for further processingSection 3Outward processingArticle 171ScopeArticle 172Goods repaired free of chargeArticle 173Standard exchange systemArticle 174Prior importation of replacement products TITLE VIIIDEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITYCHAPTER 1Goods leaving the customs territoryArticle 175Obligation to lodge a pre-departure declarationArticle 176Measures establishing certain detailsArticle 177Customs supervision and exit formalitiesCHAPTER 2Export and re-exportArticle 178Community goodsArticle 179Non-Community goodsArticle 180Exit summary declarationArticle 181Amendment of the exit summary declarationCHAPTER 3Relief from export dutiesArticle 182Temporary export TITLE IXCUSTOMS CODE COMMITTEE AND FINAL PROVISIONSCHAPTER 1Customs Code CommitteeArticle 183Further implementing measuresArticle 184CommitteeArticle 185Further mattersCHAPTER 2Final provisionsArticle 186RepealArticle 187Entry into forceArticle 188Application ANNEXCORRELATION TABLES1.Regulation (EEC) No 2913/92 2.Regulations (EEC) No 3925/91 and (EC) No 1207/2001 Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (repealed)

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Repealed by Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast).
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<ContentsTitle>Granting of status</ContentsTitle>
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<ContentsItem ContentRef="article-15" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/15" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/15">
<ContentsNumber>Article 15</ContentsNumber>
<ContentsTitle>Implementing measures</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-I-chapter-2-section-4" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/I/chapter/2/section/4" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/I/chapter/2/section/4">
<ContentsNumber>Section 4</ContentsNumber>
<ContentsTitle>Decisions relating to the application of customs legislation</ContentsTitle>
<ContentsItem ContentRef="article-16" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/16" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/16">
<ContentsNumber>Article 16</ContentsNumber>
<ContentsTitle>General provisions</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-17" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/17" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/17">
<ContentsNumber>Article 17</ContentsNumber>
<ContentsTitle>Community-wide validity of decisions</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-18" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/18" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/18">
<ContentsNumber>Article 18</ContentsNumber>
<ContentsTitle>Annulment of favourable decisions</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-19" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/19" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/19">
<ContentsNumber>Article 19</ContentsNumber>
<ContentsTitle>Revocation and amendment of favourable decisions</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-20" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/20" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/20">
<ContentsNumber>Article 20</ContentsNumber>
<ContentsTitle>Decisions relating to binding information</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-I-chapter-2-section-5" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/I/chapter/2/section/5" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/I/chapter/2/section/5">
<ContentsNumber>Section 5</ContentsNumber>
<ContentsTitle>Penalties</ContentsTitle>
<ContentsItem ContentRef="article-21" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/21" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/21">
<ContentsNumber>Article 21</ContentsNumber>
<ContentsTitle>Application of penalties</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-I-chapter-2-section-6" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/I/chapter/2/section/6" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/I/chapter/2/section/6">
<ContentsNumber>Section 6</ContentsNumber>
<ContentsTitle>Appeals</ContentsTitle>
<ContentsItem ContentRef="article-22" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/22" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/22">
<ContentsNumber>Article 22</ContentsNumber>
<ContentsTitle>Decisions taken by a judicial authority</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-23" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/23" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/23">
<ContentsNumber>Article 23</ContentsNumber>
<ContentsTitle>Right of appeal</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-24" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/24" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/24">
<ContentsNumber>Article 24</ContentsNumber>
<ContentsTitle>Suspension of implementation</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-I-chapter-2-section-7" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/I/chapter/2/section/7" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/I/chapter/2/section/7">
<ContentsNumber>Section 7</ContentsNumber>
<ContentsTitle>Control of goods</ContentsTitle>
<ContentsItem ContentRef="article-25" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/25" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/25">
<ContentsNumber>Article 25</ContentsNumber>
<ContentsTitle>Customs controls</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-26" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/26" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/26">
<ContentsNumber>Article 26</ContentsNumber>
<ContentsTitle>Cooperation between authorities</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-27" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/27" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/27">
<ContentsNumber>Article 27</ContentsNumber>
<ContentsTitle>Post-release control</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-28" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/28" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/28">
<ContentsNumber>Article 28</ContentsNumber>
<ContentsTitle>Intra-Community flights and sea crossings</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-I-chapter-2-section-8" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/I/chapter/2/section/8" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/I/chapter/2/section/8">
<ContentsNumber>Section 8</ContentsNumber>
<ContentsTitle>Keeping of documents and other information; charges and costs</ContentsTitle>
<ContentsItem ContentRef="article-29" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/29" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/29">
<ContentsNumber>Article 29</ContentsNumber>
<ContentsTitle>Keeping of documents and other information</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-30" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/30" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/30">
<ContentsNumber>Article 30</ContentsNumber>
<ContentsTitle>Charges and costs</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-I-chapter-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/I/chapter/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/I/chapter/3">
<ContentsNumber>CHAPTER 3</ContentsNumber>
<ContentsTitle>Currency conversion and time limits</ContentsTitle>
<ContentsItem ContentRef="article-31" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/31" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/31">
<ContentsNumber>Article 31</ContentsNumber>
<ContentsTitle>Currency conversion</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-32" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/32" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/32">
<ContentsNumber>Article 32</ContentsNumber>
<ContentsTitle>Time limits</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
</ContentsEUTitle>
<ContentsEUTitle ContentRef="title-II" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/II" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/II">
<ContentsNumber>TITLE II</ContentsNumber>
<ContentsTitle>FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED</ContentsTitle>
<ContentsEUChapter ContentRef="title-II-chapter-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/II/chapter/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/II/chapter/1">
<ContentsNumber>CHAPTER 1</ContentsNumber>
<ContentsTitle>Common Customs Tariff and tariff classification of goods</ContentsTitle>
<ContentsItem ContentRef="article-33" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/33" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/33">
<ContentsNumber>Article 33</ContentsNumber>
<ContentsTitle>Common Customs Tariff</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-34" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/34" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/34">
<ContentsNumber>Article 34</ContentsNumber>
<ContentsTitle>Tariff classification of goods</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-II-chapter-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/II/chapter/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/II/chapter/2">
<ContentsNumber>CHAPTER 2</ContentsNumber>
<ContentsTitle>Origin of goods</ContentsTitle>
<ContentsEUSection ContentRef="title-II-chapter-2-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/II/chapter/2/section/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/II/chapter/2/section/1">
<ContentsNumber>Section 1</ContentsNumber>
<ContentsTitle>Non-preferential origin</ContentsTitle>
<ContentsItem ContentRef="article-35" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/35" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/35">
<ContentsNumber>Article 35</ContentsNumber>
<ContentsTitle>Scope</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-36" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/36" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/36">
<ContentsNumber>Article 36</ContentsNumber>
<ContentsTitle>Acquisition of origin</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-37" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/37" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/37">
<ContentsNumber>Article 37</ContentsNumber>
<ContentsTitle>Proof of origin</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-38" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/38" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/38">
<ContentsNumber>Article 38</ContentsNumber>
<ContentsTitle>Implementing measures</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-II-chapter-2-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/II/chapter/2/section/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/II/chapter/2/section/2">
<ContentsNumber>Section 2</ContentsNumber>
<ContentsTitle>Preferential origin</ContentsTitle>
<ContentsItem ContentRef="article-39" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/39" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/39">
<ContentsNumber>Article 39</ContentsNumber>
<ContentsTitle>Preferential origin of goods</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-II-chapter-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/II/chapter/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/II/chapter/3">
<ContentsNumber>CHAPTER 3</ContentsNumber>
<ContentsTitle>Value of goods for customs purposes</ContentsTitle>
<ContentsItem ContentRef="article-40" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/40" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/40">
<ContentsNumber>Article 40</ContentsNumber>
<ContentsTitle>Scope</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-41" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/41" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/41">
<ContentsNumber>Article 41</ContentsNumber>
<ContentsTitle>Method of customs valuation based on the transaction value</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-42" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/42" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/42">
<ContentsNumber>Article 42</ContentsNumber>
<ContentsTitle>Secondary methods of customs valuation</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-43" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/43" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/43">
<ContentsNumber>Article 43</ContentsNumber>
<ContentsTitle>Implementing measures</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
</ContentsEUTitle>
<ContentsEUTitle ContentRef="title-III" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/III" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/III">
<ContentsNumber>TITLE III</ContentsNumber>
<ContentsTitle>CUSTOMS DEBT AND GUARANTEES</ContentsTitle>
<ContentsEUChapter ContentRef="title-III-chapter-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/III/chapter/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/III/chapter/1">
<ContentsNumber>CHAPTER 1</ContentsNumber>
<ContentsTitle>Incurrence of a customs debt</ContentsTitle>
<ContentsEUSection ContentRef="title-III-chapter-1-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/III/chapter/1/section/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/III/chapter/1/section/1">
<ContentsNumber>Section 1</ContentsNumber>
<ContentsTitle>Customs debt on importation</ContentsTitle>
<ContentsItem ContentRef="article-44" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/44" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/44">
<ContentsNumber>Article 44</ContentsNumber>
<ContentsTitle>Release for free circulation and temporary admission</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-45" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/45" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/45">
<ContentsNumber>Article 45</ContentsNumber>
<ContentsTitle>Special provisions relating to non-originating goods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-46" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/46" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/46">
<ContentsNumber>Article 46</ContentsNumber>
<ContentsTitle>Customs debt incurred through non-compliance</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-47" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/47" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/47">
<ContentsNumber>Article 47</ContentsNumber>
<ContentsTitle>Deduction of an amount of import duty already paid</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-III-chapter-1-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/III/chapter/1/section/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/III/chapter/1/section/2">
<ContentsNumber>Section 2</ContentsNumber>
<ContentsTitle>Customs debt on exportation</ContentsTitle>
<ContentsItem ContentRef="article-48" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/48" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/48">
<ContentsNumber>Article 48</ContentsNumber>
<ContentsTitle>Export and outward processing</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-49" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/49" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/49">
<ContentsNumber>Article 49</ContentsNumber>
<ContentsTitle>Customs debt incurred through non-compliance</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-III-chapter-1-section-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/III/chapter/1/section/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/III/chapter/1/section/3">
<ContentsNumber>Section 3</ContentsNumber>
<ContentsTitle>Provisions common to customs debts incurred on importation and exportation</ContentsTitle>
<ContentsItem ContentRef="article-50" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/50" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/50">
<ContentsNumber>Article 50</ContentsNumber>
<ContentsTitle>Prohibitions and restrictions</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-51" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/51" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/51">
<ContentsNumber>Article 51</ContentsNumber>
<ContentsTitle>Several debtors</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-52" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/52" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/52">
<ContentsNumber>Article 52</ContentsNumber>
<ContentsTitle>General rules for calculation of the amount of import or export duty</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-53" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/53" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/53">
<ContentsNumber>Article 53</ContentsNumber>
<ContentsTitle>Special rules for calculation of the amount of import duty</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-54" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/54" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/54">
<ContentsNumber>Article 54</ContentsNumber>
<ContentsTitle>Implementing measures</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-55" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/55" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/55">
<ContentsNumber>Article 55</ContentsNumber>
<ContentsTitle>Place where the customs debt is incurred</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-III-chapter-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/III/chapter/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/III/chapter/2">
<ContentsNumber>CHAPTER 2</ContentsNumber>
<ContentsTitle>Guarantee for a potential or existing customs debt</ContentsTitle>
<ContentsItem ContentRef="article-56" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/56" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/56">
<ContentsNumber>Article 56</ContentsNumber>
<ContentsTitle>General provisions</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-57" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/57" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/57">
<ContentsNumber>Article 57</ContentsNumber>
<ContentsTitle>Compulsory guarantee</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-58" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/58" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/58">
<ContentsNumber>Article 58</ContentsNumber>
<ContentsTitle>Optional guarantee</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-59" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/59" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/59">
<ContentsNumber>Article 59</ContentsNumber>
<ContentsTitle>Provision of a guarantee</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-60" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/60" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/60">
<ContentsNumber>Article 60</ContentsNumber>
<ContentsTitle>Choice of guarantee</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-61" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/61" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/61">
<ContentsNumber>Article 61</ContentsNumber>
<ContentsTitle>Guarantor</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-62" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/62" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/62">
<ContentsNumber>Article 62</ContentsNumber>
<ContentsTitle>Comprehensive guarantee</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-63" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/63" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/63">
<ContentsNumber>Article 63</ContentsNumber>
<ContentsTitle>Additional provisions relating to the use of guarantees</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-64" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/64" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/64">
<ContentsNumber>Article 64</ContentsNumber>
<ContentsTitle>Additional or replacement guarantee</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-65" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/65" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/65">
<ContentsNumber>Article 65</ContentsNumber>
<ContentsTitle>Release of the guarantee</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-III-chapter-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/III/chapter/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/III/chapter/3">
<ContentsNumber>CHAPTER 3</ContentsNumber>
<ContentsTitle>Recovery and payment of duty and repayment and remission of the amount of import and export duty</ContentsTitle>
<ContentsEUSection ContentRef="title-III-chapter-3-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/III/chapter/3/section/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/III/chapter/3/section/1">
<ContentsNumber>Section 1</ContentsNumber>
<ContentsTitle>Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts</ContentsTitle>
<ContentsItem ContentRef="article-66" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/66" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/66">
<ContentsNumber>Article 66</ContentsNumber>
<ContentsTitle>Determination of the amount of import or export duty</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-67" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/67" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/67">
<ContentsNumber>Article 67</ContentsNumber>
<ContentsTitle>Notification of the customs debt</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-68" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/68" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/68">
<ContentsNumber>Article 68</ContentsNumber>
<ContentsTitle>Limitation of the customs debt</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-69" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/69" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/69">
<ContentsNumber>Article 69</ContentsNumber>
<ContentsTitle>Entry in the accounts</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-70" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/70" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/70">
<ContentsNumber>Article 70</ContentsNumber>
<ContentsTitle>Time of entry in the accounts</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-71" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/71" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/71">
<ContentsNumber>Article 71</ContentsNumber>
<ContentsTitle>Implementing measures</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-III-chapter-3-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/III/chapter/3/section/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/III/chapter/3/section/2">
<ContentsNumber>Section 2</ContentsNumber>
<ContentsTitle>Payment of the amount of import or export duty</ContentsTitle>
<ContentsItem ContentRef="article-72" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/72" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/72">
<ContentsNumber>Article 72</ContentsNumber>
<ContentsTitle>General time limits for payment and suspension of the time limit for payment</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-73" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/73" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/73">
<ContentsNumber>Article 73</ContentsNumber>
<ContentsTitle>Payment</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-74" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/74" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/74">
<ContentsNumber>Article 74</ContentsNumber>
<ContentsTitle>Deferment of payment</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-75" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/75" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/75">
<ContentsNumber>Article 75</ContentsNumber>
<ContentsTitle>Time limits for deferred payment</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-76" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/76" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/76">
<ContentsNumber>Article 76</ContentsNumber>
<ContentsTitle>Implementing measures</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-77" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/77" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/77">
<ContentsNumber>Article 77</ContentsNumber>
<ContentsTitle>Other payment facilities</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-78" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/78" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/78">
<ContentsNumber>Article 78</ContentsNumber>
<ContentsTitle>Enforcement of payment and arrears</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-III-chapter-3-section-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/III/chapter/3/section/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/III/chapter/3/section/3">
<ContentsNumber>Section 3</ContentsNumber>
<ContentsTitle>Repayment and remission of the amount of import or export duty</ContentsTitle>
<ContentsItem ContentRef="article-79" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/79" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/79">
<ContentsNumber>Article 79</ContentsNumber>
<ContentsTitle>Repayment and remission</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-80" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/80" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/80">
<ContentsNumber>Article 80</ContentsNumber>
<ContentsTitle>Repayment and remission of overcharged amounts of import or export duty</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-81" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/81" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/81">
<ContentsNumber>Article 81</ContentsNumber>
<ContentsTitle>Defective goods or goods not complying with the terms of the contract</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-82" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/82" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/82">
<ContentsNumber>Article 82</ContentsNumber>
<ContentsTitle>Repayment or remission on account of error by the competent authorities</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-83" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/83" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/83">
<ContentsNumber>Article 83</ContentsNumber>
<ContentsTitle>Repayment and remission in equity</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-84" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/84" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/84">
<ContentsNumber>Article 84</ContentsNumber>
<ContentsTitle>Procedure for repayment and remission</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-85" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/85" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/85">
<ContentsNumber>Article 85</ContentsNumber>
<ContentsTitle>Implementing measures</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-III-chapter-4" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/III/chapter/4" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/III/chapter/4">
<ContentsNumber>CHAPTER 4</ContentsNumber>
<ContentsTitle>Extinguishment of customs debt</ContentsTitle>
<ContentsItem ContentRef="article-86" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/86" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/86">
<ContentsNumber>Article 86</ContentsNumber>
<ContentsTitle>Extinguishment</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
</ContentsEUTitle>
<ContentsEUTitle ContentRef="title-IV" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/IV" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/IV">
<ContentsNumber>TITLE IV</ContentsNumber>
<ContentsTitle>GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY</ContentsTitle>
<ContentsEUChapter ContentRef="title-IV-chapter-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/IV/chapter/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/IV/chapter/1">
<ContentsNumber>CHAPTER 1</ContentsNumber>
<ContentsTitle>Entry summary declaration</ContentsTitle>
<ContentsItem ContentRef="article-87" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/87" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/87">
<ContentsNumber>Article 87</ContentsNumber>
<ContentsTitle>Obligation to lodge an entry summary declaration</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-88" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/88" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/88">
<ContentsNumber>Article 88</ContentsNumber>
<ContentsTitle>Lodgement and responsible person</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-89" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/89" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/89">
<ContentsNumber>Article 89</ContentsNumber>
<ContentsTitle>Amendment of entry summary declaration</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-90" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/90" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/90">
<ContentsNumber>Article 90</ContentsNumber>
<ContentsTitle>Customs declaration replacing entry summary declaration</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-IV-chapter-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/IV/chapter/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/IV/chapter/2">
<ContentsNumber>CHAPTER 2</ContentsNumber>
<ContentsTitle>Arrival of goods</ContentsTitle>
<ContentsEUSection ContentRef="title-IV-chapter-2-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/IV/chapter/2/section/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/IV/chapter/2/section/1">
<ContentsNumber>Section 1</ContentsNumber>
<ContentsTitle>Entry of goods into the customs territory of the Community</ContentsTitle>
<ContentsItem ContentRef="article-91" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/91" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/91">
<ContentsNumber>Article 91</ContentsNumber>
<ContentsTitle>Customs supervision</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-92" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/92" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/92">
<ContentsNumber>Article 92</ContentsNumber>
<ContentsTitle>Conveyance to the appropriate place</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-93" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/93" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/93">
<ContentsNumber>Article 93</ContentsNumber>
<ContentsTitle>Intra-Community air and sea services</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-94" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/94" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/94">
<ContentsNumber>Article 94</ContentsNumber>
<ContentsTitle>Conveyance under special circumstances</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-IV-chapter-2-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/IV/chapter/2/section/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/IV/chapter/2/section/2">
<ContentsNumber>Section 2</ContentsNumber>
<ContentsTitle>Presentation, unloading and examination of goods</ContentsTitle>
<ContentsItem ContentRef="article-95" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/95" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/95">
<ContentsNumber>Article 95</ContentsNumber>
<ContentsTitle>Presentation of goods to customs</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-96" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/96" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/96">
<ContentsNumber>Article 96</ContentsNumber>
<ContentsTitle>Unloading and examination of goods</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-IV-chapter-2-section-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/IV/chapter/2/section/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/IV/chapter/2/section/3">
<ContentsNumber>Section 3</ContentsNumber>
<ContentsTitle>Formalities after presentation</ContentsTitle>
<ContentsItem ContentRef="article-97" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/97" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/97">
<ContentsNumber>Article 97</ContentsNumber>
<ContentsTitle>Obligation to place non-Community goods under a customs procedure</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-98" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/98" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/98">
<ContentsNumber>Article 98</ContentsNumber>
<ContentsTitle>Goods deemed to be placed in temporary storage</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-IV-chapter-2-section-4" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/IV/chapter/2/section/4" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/IV/chapter/2/section/4">
<ContentsNumber>Section 4</ContentsNumber>
<ContentsTitle>Goods moved under a transit procedure</ContentsTitle>
<ContentsItem ContentRef="article-99" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/99" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/99">
<ContentsNumber>Article 99</ContentsNumber>
<ContentsTitle>Waiver for goods arriving under transit</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-100" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/100" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/100">
<ContentsNumber>Article 100</ContentsNumber>
<ContentsTitle>Provisions applicable to non-Community goods after a transit procedure has ended</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
</ContentsEUTitle>
<ContentsEUTitle ContentRef="title-V" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/V" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/V">
<ContentsNumber>TITLE V</ContentsNumber>
<ContentsTitle>GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS</ContentsTitle>
<ContentsEUChapter ContentRef="title-V-chapter-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/V/chapter/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/V/chapter/1">
<ContentsNumber>CHAPTER 1</ContentsNumber>
<ContentsTitle>Customs status of goods</ContentsTitle>
<ContentsItem ContentRef="article-101" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/101" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/101">
<ContentsNumber>Article 101</ContentsNumber>
<ContentsTitle>Presumption of customs status of Community goods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-102" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/102" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/102">
<ContentsNumber>Article 102</ContentsNumber>
<ContentsTitle>Loss of customs status of Community goods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-103" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/103" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/103">
<ContentsNumber>Article 103</ContentsNumber>
<ContentsTitle>Community goods leaving the customs territory temporarily</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-V-chapter-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/V/chapter/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/V/chapter/2">
<ContentsNumber>CHAPTER 2</ContentsNumber>
<ContentsTitle>Placing goods under a customs procedure</ContentsTitle>
<ContentsEUSection ContentRef="title-V-chapter-2-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/V/chapter/2/section/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/V/chapter/2/section/1">
<ContentsNumber>Section 1</ContentsNumber>
<ContentsTitle>General provisions</ContentsTitle>
<ContentsItem ContentRef="article-104" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/104" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/104">
<ContentsNumber>Article 104</ContentsNumber>
<ContentsTitle>Customs declaration of goods and customs supervision of Community goods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-105" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/105" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/105">
<ContentsNumber>Article 105</ContentsNumber>
<ContentsTitle>Competent customs offices</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-106" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/106" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/106">
<ContentsNumber>Article 106</ContentsNumber>
<ContentsTitle>Centralised clearance</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-107" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/107" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/107">
<ContentsNumber>Article 107</ContentsNumber>
<ContentsTitle>Types of customs declaration</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-V-chapter-2-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/V/chapter/2/section/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/V/chapter/2/section/2">
<ContentsNumber>Section 2</ContentsNumber>
<ContentsTitle>Standard customs declarations</ContentsTitle>
<ContentsItem ContentRef="article-108" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/108" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/108">
<ContentsNumber>Article 108</ContentsNumber>
<ContentsTitle>Content of a declaration and supporting documents</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-V-chapter-2-section-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/V/chapter/2/section/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/V/chapter/2/section/3">
<ContentsNumber>Section 3</ContentsNumber>
<ContentsTitle>Simplified customs declarations</ContentsTitle>
<ContentsItem ContentRef="article-109" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/109" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/109">
<ContentsNumber>Article 109</ContentsNumber>
<ContentsTitle>Simplified declaration</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-110" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/110" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/110">
<ContentsNumber>Article 110</ContentsNumber>
<ContentsTitle>Supplementary declaration</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-V-chapter-2-section-4" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/V/chapter/2/section/4" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/V/chapter/2/section/4">
<ContentsNumber>Section 4</ContentsNumber>
<ContentsTitle>Provisions applying to all customs declarations</ContentsTitle>
<ContentsItem ContentRef="article-111" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/111" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/111">
<ContentsNumber>Article 111</ContentsNumber>
<ContentsTitle>Person lodging a declaration</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-112" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/112" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/112">
<ContentsNumber>Article 112</ContentsNumber>
<ContentsTitle>Acceptance of a declaration</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-113" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/113" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/113">
<ContentsNumber>Article 113</ContentsNumber>
<ContentsTitle>Amendment of a declaration</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-114" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/114" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/114">
<ContentsNumber>Article 114</ContentsNumber>
<ContentsTitle>Invalidation of a declaration</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-V-chapter-2-section-5" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/V/chapter/2/section/5" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/V/chapter/2/section/5">
<ContentsNumber>Section 5</ContentsNumber>
<ContentsTitle>Other simplifications</ContentsTitle>
<ContentsItem ContentRef="article-115" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/115" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/115">
<ContentsNumber>Article 115</ContentsNumber>
<ContentsTitle>Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-116" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/116" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/116">
<ContentsNumber>Article 116</ContentsNumber>
<ContentsTitle>Simplification of customs formalities and controls</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-V-chapter-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/V/chapter/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/V/chapter/3">
<ContentsNumber>CHAPTER 3</ContentsNumber>
<ContentsTitle>Verification and release of goods</ContentsTitle>
<ContentsEUSection ContentRef="title-V-chapter-3-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/V/chapter/3/section/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/V/chapter/3/section/1">
<ContentsNumber>Section 1</ContentsNumber>
<ContentsTitle>Verification</ContentsTitle>
<ContentsItem ContentRef="article-117" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/117" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/117">
<ContentsNumber>Article 117</ContentsNumber>
<ContentsTitle>Verification of a customs declaration</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-118" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/118" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/118">
<ContentsNumber>Article 118</ContentsNumber>
<ContentsTitle>Examination and sampling of goods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-119" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/119" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/119">
<ContentsNumber>Article 119</ContentsNumber>
<ContentsTitle>Partial examination and sampling of goods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-120" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/120" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/120">
<ContentsNumber>Article 120</ContentsNumber>
<ContentsTitle>Results of the verification</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-121" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/121" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/121">
<ContentsNumber>Article 121</ContentsNumber>
<ContentsTitle>Identification measures</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-122" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/122" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/122">
<ContentsNumber>Article 122</ContentsNumber>
<ContentsTitle>Implementing measures</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-V-chapter-3-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/V/chapter/3/section/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/V/chapter/3/section/2">
<ContentsNumber>Section 2</ContentsNumber>
<ContentsTitle>Release</ContentsTitle>
<ContentsItem ContentRef="article-123" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/123" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/123">
<ContentsNumber>Article 123</ContentsNumber>
<ContentsTitle>Release of the goods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-124" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/124" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/124">
<ContentsNumber>Article 124</ContentsNumber>
<ContentsTitle>Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-V-chapter-4" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/V/chapter/4" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/V/chapter/4">
<ContentsNumber>CHAPTER 4</ContentsNumber>
<ContentsTitle>Disposal of goods</ContentsTitle>
<ContentsItem ContentRef="article-125" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/125" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/125">
<ContentsNumber>Article 125</ContentsNumber>
<ContentsTitle>Destruction of goods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-126" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/126" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/126">
<ContentsNumber>Article 126</ContentsNumber>
<ContentsTitle>Measures to be taken by the customs authorities</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-127" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/127" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/127">
<ContentsNumber>Article 127</ContentsNumber>
<ContentsTitle>Abandonment</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-128" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/128" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/128">
<ContentsNumber>Article 128</ContentsNumber>
<ContentsTitle>Implementing measures</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
</ContentsEUTitle>
<ContentsEUTitle ContentRef="title-VI" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VI" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VI">
<ContentsNumber>TITLE VI</ContentsNumber>
<ContentsTitle>RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES</ContentsTitle>
<ContentsEUChapter ContentRef="title-VI-chapter-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VI/chapter/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VI/chapter/1">
<ContentsNumber>CHAPTER 1</ContentsNumber>
<ContentsTitle>Release for free circulation</ContentsTitle>
<ContentsItem ContentRef="article-129" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/129" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/129">
<ContentsNumber>Article 129</ContentsNumber>
<ContentsTitle>Scope and effect</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-VI-chapter-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VI/chapter/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VI/chapter/2">
<ContentsNumber>CHAPTER 2</ContentsNumber>
<ContentsTitle>Relief from import duties</ContentsTitle>
<ContentsEUSection ContentRef="title-VI-chapter-2-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VI/chapter/2/section/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VI/chapter/2/section/1">
<ContentsNumber>Section 1</ContentsNumber>
<ContentsTitle>Returned goods</ContentsTitle>
<ContentsItem ContentRef="article-130" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/130" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/130">
<ContentsNumber>Article 130</ContentsNumber>
<ContentsTitle>Scope and effect</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-131" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/131" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/131">
<ContentsNumber>Article 131</ContentsNumber>
<ContentsTitle>Cases in which no relief from import duties is granted</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-132" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/132" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/132">
<ContentsNumber>Article 132</ContentsNumber>
<ContentsTitle>Goods previously placed under the inward-processing procedure</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-VI-chapter-2-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VI/chapter/2/section/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VI/chapter/2/section/2">
<ContentsNumber>Section 2</ContentsNumber>
<ContentsTitle>Sea-fishing and products taken from the sea</ContentsTitle>
<ContentsItem ContentRef="article-133" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/133" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/133">
<ContentsNumber>Article 133</ContentsNumber>
<ContentsTitle>Products of sea-fishing and other products taken from the sea</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-VI-chapter-2-section-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VI/chapter/2/section/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VI/chapter/2/section/3">
<ContentsNumber>Section 3</ContentsNumber>
<ContentsTitle>Implementing measures</ContentsTitle>
<ContentsItem ContentRef="article-134" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/134" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/134">
<ContentsNumber>Article 134</ContentsNumber>
<ContentsTitle>Implementing measures</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
</ContentsEUTitle>
<ContentsEUTitle ContentRef="title-VII" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII">
<ContentsNumber>TITLE VII</ContentsNumber>
<ContentsTitle>SPECIAL PROCEDURES</ContentsTitle>
<ContentsEUChapter ContentRef="title-VII-chapter-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/1">
<ContentsNumber>CHAPTER 1</ContentsNumber>
<ContentsTitle>General provisions</ContentsTitle>
<ContentsItem ContentRef="article-135" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/135" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/135">
<ContentsNumber>Article 135</ContentsNumber>
<ContentsTitle>Scope</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-136" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/136" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/136">
<ContentsNumber>Article 136</ContentsNumber>
<ContentsTitle>Authorisation</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-137" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/137" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/137">
<ContentsNumber>Article 137</ContentsNumber>
<ContentsTitle>Records</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-138" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/138" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/138">
<ContentsNumber>Article 138</ContentsNumber>
<ContentsTitle>Discharge of a procedure</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-139" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/139" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/139">
<ContentsNumber>Article 139</ContentsNumber>
<ContentsTitle>Transfer of rights and obligations</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-140" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/140" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/140">
<ContentsNumber>Article 140</ContentsNumber>
<ContentsTitle>Movement of goods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-141" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/141" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/141">
<ContentsNumber>Article 141</ContentsNumber>
<ContentsTitle>Usual forms of handling</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-142" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/142" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/142">
<ContentsNumber>Article 142</ContentsNumber>
<ContentsTitle>Equivalent goods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-143" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/143" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/143">
<ContentsNumber>Article 143</ContentsNumber>
<ContentsTitle>Implementing measures</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-VII-chapter-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/2">
<ContentsNumber>CHAPTER 2</ContentsNumber>
<ContentsTitle>Transit</ContentsTitle>
<ContentsEUSection ContentRef="title-VII-chapter-2-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/2/section/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/2/section/1">
<ContentsNumber>Section 1</ContentsNumber>
<ContentsTitle>External and internal transit</ContentsTitle>
<ContentsItem ContentRef="article-144" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/144" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/144">
<ContentsNumber>Article 144</ContentsNumber>
<ContentsTitle>External transit</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-145" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/145" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/145">
<ContentsNumber>Article 145</ContentsNumber>
<ContentsTitle>Internal transit</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-VII-chapter-2-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/2/section/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/2/section/2">
<ContentsNumber>Section 2</ContentsNumber>
<ContentsTitle>Community transit</ContentsTitle>
<ContentsItem ContentRef="article-146" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/146" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/146">
<ContentsNumber>Article 146</ContentsNumber>
<ContentsTitle>Obligations of the holder of the Community transit procedure and of the carrier and recipient of goods moving under the Community transit procedure</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-147" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/147" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/147">
<ContentsNumber>Article 147</ContentsNumber>
<ContentsTitle>Goods passing through the territory of a country outside the customs territory of the Community under the external Community transit procedure</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-VII-chapter-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/3">
<ContentsNumber>CHAPTER 3</ContentsNumber>
<ContentsTitle>Storage</ContentsTitle>
<ContentsEUSection ContentRef="title-VII-chapter-3-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/3/section/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/3/section/1">
<ContentsNumber>Section 1</ContentsNumber>
<ContentsTitle>Common provisions</ContentsTitle>
<ContentsItem ContentRef="article-148" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/148" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/148">
<ContentsNumber>Article 148</ContentsNumber>
<ContentsTitle>Scope</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-149" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/149" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/149">
<ContentsNumber>Article 149</ContentsNumber>
<ContentsTitle>Responsibilities of the holder of the authorisation or procedure</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-150" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/150" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/150">
<ContentsNumber>Article 150</ContentsNumber>
<ContentsTitle>Duration of a storage procedure</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-VII-chapter-3-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/3/section/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/3/section/2">
<ContentsNumber>Section 2</ContentsNumber>
<ContentsTitle>Temporary storage</ContentsTitle>
<ContentsItem ContentRef="article-151" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/151" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/151">
<ContentsNumber>Article 151</ContentsNumber>
<ContentsTitle>Placing of goods in temporary storage</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-152" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/152" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/152">
<ContentsNumber>Article 152</ContentsNumber>
<ContentsTitle>Goods in temporary storage</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-VII-chapter-3-section-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/3/section/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/3/section/3">
<ContentsNumber>Section 3</ContentsNumber>
<ContentsTitle>Customs warehousing</ContentsTitle>
<ContentsItem ContentRef="article-153" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/153" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/153">
<ContentsNumber>Article 153</ContentsNumber>
<ContentsTitle>Storage in customs warehouses</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-154" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/154" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/154">
<ContentsNumber>Article 154</ContentsNumber>
<ContentsTitle>Community goods, end-use and processing activities</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-VII-chapter-3-section-4" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/3/section/4" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/3/section/4">
<ContentsNumber>Section 4</ContentsNumber>
<ContentsTitle>Free zones</ContentsTitle>
<ContentsItem ContentRef="article-155" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/155" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/155">
<ContentsNumber>Article 155</ContentsNumber>
<ContentsTitle>Designation of free zones</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-156" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/156" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/156">
<ContentsNumber>Article 156</ContentsNumber>
<ContentsTitle>Buildings and activities in free zones</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-157" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/157" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/157">
<ContentsNumber>Article 157</ContentsNumber>
<ContentsTitle>Presentation of goods and their placement under the procedure</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-158" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/158" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/158">
<ContentsNumber>Article 158</ContentsNumber>
<ContentsTitle>Community goods in free zones</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-159" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/159" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/159">
<ContentsNumber>Article 159</ContentsNumber>
<ContentsTitle>Non-Community goods in free zones</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-160" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/160" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/160">
<ContentsNumber>Article 160</ContentsNumber>
<ContentsTitle>Bringing goods out of a free zone</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-161" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/161" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/161">
<ContentsNumber>Article 161</ContentsNumber>
<ContentsTitle>Customs status</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-VII-chapter-4" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/4" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/4">
<ContentsNumber>CHAPTER 4</ContentsNumber>
<ContentsTitle>Specific use</ContentsTitle>
<ContentsEUSection ContentRef="title-VII-chapter-4-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/4/section/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/4/section/1">
<ContentsNumber>Section 1</ContentsNumber>
<ContentsTitle>Temporary admission</ContentsTitle>
<ContentsItem ContentRef="article-162" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/162" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/162">
<ContentsNumber>Article 162</ContentsNumber>
<ContentsTitle>Scope</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-163" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/163" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/163">
<ContentsNumber>Article 163</ContentsNumber>
<ContentsTitle>Period during which goods may remain under the temporary admission procedure</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-164" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/164" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/164">
<ContentsNumber>Article 164</ContentsNumber>
<ContentsTitle>Situations covered by temporary admission</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-165" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/165" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/165">
<ContentsNumber>Article 165</ContentsNumber>
<ContentsTitle>Amount of import duty in case of temporary admission with partial relief from import duties</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-VII-chapter-4-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/4/section/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/4/section/2">
<ContentsNumber>Section 2</ContentsNumber>
<ContentsTitle>End-use</ContentsTitle>
<ContentsItem ContentRef="article-166" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/166" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/166">
<ContentsNumber>Article 166</ContentsNumber>
<ContentsTitle>End-use procedure</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-VII-chapter-5" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/5" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/5">
<ContentsNumber>CHAPTER 5</ContentsNumber>
<ContentsTitle>Processing</ContentsTitle>
<ContentsEUSection ContentRef="title-VII-chapter-5-section-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/5/section/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/5/section/1">
<ContentsNumber>Section 1</ContentsNumber>
<ContentsTitle>General provisions</ContentsTitle>
<ContentsItem ContentRef="article-167" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/167" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/167">
<ContentsNumber>Article 167</ContentsNumber>
<ContentsTitle>Rate of yield</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-VII-chapter-5-section-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/5/section/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/5/section/2">
<ContentsNumber>Section 2</ContentsNumber>
<ContentsTitle>Inward processing</ContentsTitle>
<ContentsItem ContentRef="article-168" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/168" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/168">
<ContentsNumber>Article 168</ContentsNumber>
<ContentsTitle>Scope</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-169" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/169" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/169">
<ContentsNumber>Article 169</ContentsNumber>
<ContentsTitle>Period for discharge</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-170" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/170" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/170">
<ContentsNumber>Article 170</ContentsNumber>
<ContentsTitle>Temporary re-export for further processing</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
<ContentsEUSection ContentRef="title-VII-chapter-5-section-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VII/chapter/5/section/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VII/chapter/5/section/3">
<ContentsNumber>Section 3</ContentsNumber>
<ContentsTitle>Outward processing</ContentsTitle>
<ContentsItem ContentRef="article-171" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/171" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/171">
<ContentsNumber>Article 171</ContentsNumber>
<ContentsTitle>Scope</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-172" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/172" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/172">
<ContentsNumber>Article 172</ContentsNumber>
<ContentsTitle>Goods repaired free of charge</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-173" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/173" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/173">
<ContentsNumber>Article 173</ContentsNumber>
<ContentsTitle>Standard exchange system</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-174" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/174" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/174">
<ContentsNumber>Article 174</ContentsNumber>
<ContentsTitle>Prior importation of replacement products</ContentsTitle>
</ContentsItem>
</ContentsEUSection>
</ContentsEUChapter>
</ContentsEUTitle>
<ContentsEUTitle ContentRef="title-VIII" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VIII" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VIII">
<ContentsNumber>TITLE VIII</ContentsNumber>
<ContentsTitle>DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY</ContentsTitle>
<ContentsEUChapter ContentRef="title-VIII-chapter-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VIII/chapter/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VIII/chapter/1">
<ContentsNumber>CHAPTER 1</ContentsNumber>
<ContentsTitle>Goods leaving the customs territory</ContentsTitle>
<ContentsItem ContentRef="article-175" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/175" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/175">
<ContentsNumber>Article 175</ContentsNumber>
<ContentsTitle>Obligation to lodge a pre-departure declaration</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-176" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/176" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/176">
<ContentsNumber>Article 176</ContentsNumber>
<ContentsTitle>Measures establishing certain details</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-177" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/177" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/177">
<ContentsNumber>Article 177</ContentsNumber>
<ContentsTitle>Customs supervision and exit formalities</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-VIII-chapter-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VIII/chapter/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VIII/chapter/2">
<ContentsNumber>CHAPTER 2</ContentsNumber>
<ContentsTitle>Export and re-export</ContentsTitle>
<ContentsItem ContentRef="article-178" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/178" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/178">
<ContentsNumber>Article 178</ContentsNumber>
<ContentsTitle>Community goods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-179" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/179" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/179">
<ContentsNumber>Article 179</ContentsNumber>
<ContentsTitle>Non-Community goods</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-180" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/180" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/180">
<ContentsNumber>Article 180</ContentsNumber>
<ContentsTitle>Exit summary declaration</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-181" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/181" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/181">
<ContentsNumber>Article 181</ContentsNumber>
<ContentsTitle>Amendment of the exit summary declaration</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-VIII-chapter-3" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/VIII/chapter/3" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/VIII/chapter/3">
<ContentsNumber>CHAPTER 3</ContentsNumber>
<ContentsTitle>Relief from export duties</ContentsTitle>
<ContentsItem ContentRef="article-182" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/182" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/182">
<ContentsNumber>Article 182</ContentsNumber>
<ContentsTitle>Temporary export</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
</ContentsEUTitle>
<ContentsEUTitle ContentRef="title-IX" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/IX" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/IX">
<ContentsNumber>TITLE IX</ContentsNumber>
<ContentsTitle>CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS</ContentsTitle>
<ContentsEUChapter ContentRef="title-IX-chapter-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/IX/chapter/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/IX/chapter/1">
<ContentsNumber>CHAPTER 1</ContentsNumber>
<ContentsTitle>Customs Code Committee</ContentsTitle>
<ContentsItem ContentRef="article-183" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/183" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/183">
<ContentsNumber>Article 183</ContentsNumber>
<ContentsTitle>Further implementing measures</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-184" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/184" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/184">
<ContentsNumber>Article 184</ContentsNumber>
<ContentsTitle>Committee</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-185" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/185" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/185">
<ContentsNumber>Article 185</ContentsNumber>
<ContentsTitle>Further matters</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
<ContentsEUChapter ContentRef="title-IX-chapter-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/title/IX/chapter/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/title/IX/chapter/2">
<ContentsNumber>CHAPTER 2</ContentsNumber>
<ContentsTitle>Final provisions</ContentsTitle>
<ContentsItem ContentRef="article-186" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/186" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/186">
<ContentsNumber>Article 186</ContentsNumber>
<ContentsTitle>Repeal</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-187" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/187" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/187">
<ContentsNumber>Article 187</ContentsNumber>
<ContentsTitle>Entry into force</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="article-188" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/article/188" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/article/188">
<ContentsNumber>Article 188</ContentsNumber>
<ContentsTitle>Application</ContentsTitle>
</ContentsItem>
</ContentsEUChapter>
</ContentsEUTitle>
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<ContentsSchedule ContentRef="annex" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/annex" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/annex">
<ContentsNumber>ANNEX</ContentsNumber>
<ContentsTitle>CORRELATION TABLES</ContentsTitle>
<ContentsDivision ContentRef="annex-division-1" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/annex/division/1" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/annex/division/1">
<ContentsNumber>1.</ContentsNumber>
<ContentsTitle Generated="true">Regulation (EEC) No 2913/92 </ContentsTitle>
</ContentsDivision>
<ContentsDivision ContentRef="annex-division-2" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/annex/division/2" Match="false" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I." DocumentURI="http://www.legislation.gov.uk/eur/2008/450/annex/division/2">
<ContentsNumber>2.</ContentsNumber>
<ContentsTitle Generated="true">Regulations (EEC) No 3925/91 and (EC) No 1207/2001 </ContentsTitle>
</ContentsDivision>
</ContentsSchedule>
</ContentsSchedules>
</Contents>
<EURetained>
<EUPrelims DocumentURI="http://www.legislation.gov.uk/eur/2008/450/introduction" IdURI="http://www.legislation.gov.uk/id/eur/2008/450/introduction" Status="Repealed" RestrictStartDate="2013-10-30" RestrictExtent="E+W+S+N.I.">
<MultilineTitle>
<Text>
<Uppercase>Regulation</Uppercase>
(EC) No 450/2008
<Uppercase>of the European Parliament and of the Council</Uppercase>
</Text>
<Text>of 23 April 2008</Text>
<Text>laying down the Community Customs Code (Modernised Customs Code) (repealed)</Text>
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<CommentaryRef Ref="c000003"/>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
</Text>
</P>
</EUPreamble>
</EUPrelims>
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<Commentaries>
<Commentary Type="F" id="c000003" Source="EU">
<Para>
<Text>
Repealed by
<Citation Class="EuropeanUnionRegulation" Year="2013" Number="952" URI="http://www.legislation.gov.uk/id/eur/2013/952" Title="Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)">Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)</Citation>
.
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>