http://www.legislation.gov.uk/eur/2015/2446/title/IX/adoptedCommission 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 Code2020-12-17King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32015R2446texttext/xmlen<num>TITLE IX</num><heading><b>FINAL PROVISIONS</b></heading><article eId="article-250"><num>Article 250</num><heading>Re-assessment of authorisations already in force on 1 May 2016</heading><paragraph eId="article-250-1"><num>1.</num><content><p>Authorisations granted on the basis of Regulation (EEC) No 2913/92 or Regulation (EEC) No 2454/93 which are valid on 1 May 2016 and which do not have a limited period of validity shall be re-assessed.</p></content></paragraph><paragraph eId="article-250-2"><num>2.</num><intro><p>By derogation from paragraph 1, the following authorisations shall not be subject to re-assessment:</p></intro><level class="para1"><num>(a)</num><content><p>authorisations of exporters for making out invoice declarations as referred to in Articles 97v and 117 of Regulation (EEC) No 2454/93;</p></content></level><level class="para1"><num>(b)</num><content><p>authorisations for the management of materials using the accounting segregation method as referred to in Article 88 of Regulation (EEC) No 2454/93.</p></content></level></paragraph></article><article eId="article-251"><num>Article 251</num><heading>Validity of authorisations already in force on 1 May 2016</heading><paragraph eId="article-251-1"><num>1.</num><intro><p>Authorisations granted on the basis of Regulation (EEC) No 2913/92 or Regulation (EEC) No 2454/93 which are valid on 1 May 2016 shall remain valid as follows:</p></intro><level class="para1"><num>(a)</num><content><p>for authorisations having a limited period of validity, until the end of that period or 1 May 2019, whichever is the earlier;</p></content></level><level class="para1"><num>(b)</num><content><p>for all other authorisations, until the authorisation is reassessed in accordance with Article 250(1).</p></content></level></paragraph><paragraph eId="article-251-2"><num>2.</num><content><p>By way of derogation from paragraph 1, the authorisations referred to in Article 250(2)(a) and (b) shall remain valid until they are withdrawn by the customs authorities having granted them.</p></content></paragraph></article><article eId="article-252"><num>Article 252</num><heading>Validity of decisions on binding information already in force on 1 May 2016</heading><content><p>Decisions relating to binding information already in force on 1 May 2016 shall remain valid for the period set out in those decisions. Such a decision shall as of 1 May 2016 be binding both on the customs authorities and on the holder of the decision.</p></content></article><article eId="article-253"><num>Article 253</num><heading>Validity of decisions granting deferment of payment already in force on 1 May 2016</heading><content><p>Decisions granting deferment of payment taken in accordance with Article 224 of Regulation (EEC) No 2913/92 which are valid on 1 May 2016 shall remain valid as follows:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p>where the decision was granted for the use of the procedure referred to in Article 226(a) of Regulation (EEC) No 2913/92, it shall remain valid without limitation of time;</p></item><item><num>(b)</num><p>where the decision was granted for the use of one of the procedures referred to in Article 226(b) or (c) of Regulation (EEC) No 2913/92, it shall remain valid until the re-assessment of the authorisation to use a comprehensive guarantee linked to it.</p></item></blockList></content></article><article eId="article-254"><num>Article 254</num><heading>Use of authorisations and decisions already in force on 1 May 2016</heading><content><p>Where a decision or an authorisation remains valid after 1 May 2016 in accordance with Articles 251 to 253, the conditions under which that decision or authorisation is applied shall, from 1 May 2016, be those laid down in the corresponding provisions of the Code, Commission Implementing Regulation 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 925/2013<authorialNote class="footnote" eId="f00020" marker="20"><p>Commission Implementing Regulation 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 925/2013 of the European Parliament and of the Council laying down the Union Customs Code (see page 558 of this Official Journal).</p></authorialNote> and this Regulation as set out in the table of correspondence laid down in Annex 90.</p></content></article><article eId="article-255"><num>Article 255</num><heading>Transitional provisions on the use of seals</heading><content><p>Customs seals and seals of a special type compliant with Annex 46a to Regulation (EEC) No 2454/93 may continue to be used until stocks run out or 1 May 2019, whichever is the earlier.</p></content></article><article eId="article-256"><num>Article 256</num><content><p>This Regulation shall enter into force on the twentieth day following that of its publication in the <i>Official Journal of the European Union</i>.</p><p>It shall apply from 1 May 2016.</p></content></article>
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<title eId="title-IX" uk:target="true">
<num>TITLE IX</num>
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<b>FINAL PROVISIONS</b>
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<article eId="article-250">
<num>Article 250</num>
<heading>Re-assessment of authorisations already in force on 1 May 2016</heading>
<paragraph eId="article-250-1">
<num>1.</num>
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<p>Authorisations granted on the basis of Regulation (EEC) No 2913/92 or Regulation (EEC) No 2454/93 which are valid on 1 May 2016 and which do not have a limited period of validity shall be re-assessed.</p>
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<num>2.</num>
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<p>By derogation from paragraph 1, the following authorisations shall not be subject to re-assessment:</p>
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<num>(a)</num>
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<num>(b)</num>
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<p>authorisations for the management of materials using the accounting segregation method as referred to in Article 88 of Regulation (EEC) No 2454/93.</p>
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<num>Article 251</num>
<heading>Validity of authorisations already in force on 1 May 2016</heading>
<paragraph eId="article-251-1">
<num>1.</num>
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<p>Authorisations granted on the basis of Regulation (EEC) No 2913/92 or Regulation (EEC) No 2454/93 which are valid on 1 May 2016 shall remain valid as follows:</p>
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<num>(a)</num>
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<p>for all other authorisations, until the authorisation is reassessed in accordance with Article 250(1).</p>
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<num>2.</num>
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<p>By way of derogation from paragraph 1, the authorisations referred to in Article 250(2)(a) and (b) shall remain valid until they are withdrawn by the customs authorities having granted them.</p>
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<num>Article 252</num>
<heading>Validity of decisions on binding information already in force on 1 May 2016</heading>
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<p>Decisions relating to binding information already in force on 1 May 2016 shall remain valid for the period set out in those decisions. Such a decision shall as of 1 May 2016 be binding both on the customs authorities and on the holder of the decision.</p>
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<num>Article 253</num>
<heading>Validity of decisions granting deferment of payment already in force on 1 May 2016</heading>
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<p>Decisions granting deferment of payment taken in accordance with Article 224 of Regulation (EEC) No 2913/92 which are valid on 1 May 2016 shall remain valid as follows:</p>
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<p>where the decision was granted for the use of one of the procedures referred to in Article 226(b) or (c) of Regulation (EEC) No 2913/92, it shall remain valid until the re-assessment of the authorisation to use a comprehensive guarantee linked to it.</p>
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<num>Article 254</num>
<heading>Use of authorisations and decisions already in force on 1 May 2016</heading>
<content>
<p>
Where a decision or an authorisation remains valid after 1 May 2016 in accordance with Articles 251 to 253, the conditions under which that decision or authorisation is applied shall, from 1 May 2016, be those laid down in the corresponding provisions of the Code, Commission Implementing Regulation 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 925/2013
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<p>Commission Implementing Regulation 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 925/2013 of the European Parliament and of the Council laying down the Union Customs Code (see page 558 of this Official Journal).</p>
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and this Regulation as set out in the table of correspondence laid down in Annex 90.
</p>
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<num>Article 255</num>
<heading>Transitional provisions on the use of seals</heading>
<content>
<p>Customs seals and seals of a special type compliant with Annex 46a to Regulation (EEC) No 2454/93 may continue to be used until stocks run out or 1 May 2019, whichever is the earlier.</p>
</content>
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<article eId="article-256">
<num>Article 256</num>
<content>
<p>
This Regulation shall enter into force on the twentieth day following that of its publication in the
<i>Official Journal of the European Union</i>
.
</p>
<p>It shall apply from 1 May 2016.</p>
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