http://www.legislation.gov.uk/eur/2015/2446/article/183/2020-12-31Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs CodeCommission Delegated Regulation (EU) 2015/2446Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs CodeKing's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2446-20200716texttext/xmlen2024-06-20Expert Participation2020-12-31 TITLE VII <Strong>SPECIAL PROCEDURES</Strong> CHAPTER 1 <Strong> <Emphasis>General provisions</Emphasis> </Strong> Section 3 <Expanded> <Strong>Other provisions</Strong> </Expanded> Waiver from the obligation to lodge a supplementary declaration(Article 167(2)(b) of the Code) Article 183 The obligation to lodge a supplementary declaration shall be waived for goods for which a special procedure other than transit has been discharged by placing them under a subsequent special procedure other than transit provided that all of the following conditions are fulfilled: the holder of the authorisation of the first and subsequent special procedure is the same person; the customs declaration for the first special procedure was lodged in the standard form, or the declarant has lodged a supplementary declaration in accordance with the first sub-paragraph of Article 167(1) of the Code in respect of the first special procedure; the first special procedure is discharged by the placement of goods under a subsequent special procedure other than end-use or inward processing, following the lodging of a customs declaration in the form of an entry in the declarant's records .
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<Number>TITLE VII</Number>
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<Strong>SPECIAL PROCEDURES</Strong>
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<Emphasis>General provisions</Emphasis>
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<Title>Waiver from the obligation to lodge a supplementary declaration(Article 167(2)(b) of the Code)</Title>
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<Text>The obligation to lodge a supplementary declaration shall be waived for goods for which a special procedure other than transit has been discharged by placing them under a subsequent special procedure other than transit provided that all of the following conditions are fulfilled:</Text>
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<Text>the first special procedure is discharged by the placement of goods under a subsequent special procedure other than end-use or inward processing, following the lodging of a customs declaration in the form of an entry in the declarant's records .</Text>
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