Substituted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.

Inserted by Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446.

Substituted by Commission Delegated Regulation (EU) 2016/651 of 5 April 2016 correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.

Inserted by Commission Delegated Regulation (EU) 2016/651 of 5 April 2016 correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.

Substituted by Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments.

Inserted by Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments.

http://www.legislation.gov.uk/eur/2015/2446/title/V/chapter/2/section/1/2020-01-31Commission 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:02015R2446-20190725texttext/xmlen2024-06-052019-07-25<num>TITLE V</num><heading><b>GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS</b></heading><chapter eId="title-V-chapter-2"><num><i>CHAPTER 2</i></num><heading><b> <i>Placing goods under a customs procedure</i> </b></heading><section eId="title-V-chapter-2-section-1" uk:target="true"><num><inline name="expanded">Section 1</inline></num><heading><inline name="expanded"> <b>General provisions</b> </inline></heading><article eId="article-134"><num><ins class="substitution first" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001"><noteRef uk:name="commentary" href="#c000001" class="commentary"/>Article 134</ins></num><heading><ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">Customs declarations in trade with special fiscal territories</ins><ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">(Article 1(3) of the Code)</ins></heading><paragraph eId="article-134-1"><num><ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">1.</ins></num><intro><p> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">The following provisions shall apply </ins> <i> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">mutatis mutandis</ins> </i> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001"> to the trade in Union goods referred to in Article 1(3) of the Code:</ins> </p></intro><level class="para1"><num><ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">(a)</ins></num><content><p> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">Chapters 2, 3 and 4 of Title V of the Code;</ins> </p></content></level><level class="para1"><num><ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">(b)</ins></num><content><p> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">Chapters 2 and 3 of Title VIII of the Code;</ins> </p></content></level><level class="para1"><num><ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">(c)</ins></num><content><p> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">Chapters 2 and 3 of Title V of this Regulation;</ins> </p></content></level><level class="para1"><num><ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">(d)</ins></num><content><p> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">Chapters 2 and 3 of Title VIII of this Regulation.</ins> </p></content></level></paragraph><paragraph eId="article-134-2"><num><ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">2.</ins></num><content><p> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">In the context of trade in Union goods referred to in Article 1(3) of the Code which takes place within the same Member State, the customs authorities of that Member State may approve that a single document may be used to declare the dispatch (</ins> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">‘</ins> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">dispatch declaration</ins> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">’</ins> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">) and the introduction (</ins> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">‘</ins> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">introduction declaration</ins> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">’</ins> <ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">) of the goods consigned to, from or between special fiscal territories.</ins> </p></content></paragraph><paragraph eId="article-134-3"><num><ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">3.</ins></num><content><p> <ins class="substitution last" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">Until the dates of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision (EU) 2016/578, in the context of trade in Union goods referred to in Article 1(3) of the Code which takes place within the same Member State, the customs authority of the Member State concerned may authorise the use of an invoice or a transport document instead of the dispatch or introduction declaration.</ins> </p></content></paragraph></article><article eId="article-135"><num>Article 135</num><heading>Oral declaration for release for free circulation(Article 158(2) of the Code)</heading><paragraph eId="article-135-1"><num>1.</num><intro><p>Customs declarations for release for free circulation may be lodged orally for the following goods:</p></intro><level class="para1"><num>(a)</num><content><p>goods of a non-commercial nature;</p></content></level><level class="para1"><num>(b)</num><content><p>goods of a commercial nature contained in the travellers’ personal baggage provided that they do not exceed either EUR 1 000 in value or 1 000 kg in net mass;</p></content></level><level class="para1"><num>(c)</num><content><p>products obtained by Union farmers on properties located in a third country and products of fishing, fish-farming and hunting activities, which benefit from duty relief under Articles 35 to 38 of Regulation (EC) No 1186/2009;</p></content></level><level class="para1"><num>(d)</num><content><p>seeds, fertilisers and products for the treatment of soil and crops imported by agricultural producers in third countries for use in properties adjoining those countries, which benefit from duty relief under Articles 39 and 40 of Regulation (EC) No 1186/2009.</p></content></level></paragraph><paragraph eId="article-135-2"><num>2.</num><content><p>Customs declarations for release for free circulation may be lodged orally for the goods referred to in Article 136(1) provided that the goods benefit from relief from import duty as returned goods.</p></content></paragraph></article><article eId="article-136"><num>Article 136</num><heading>Oral declaration for temporary admission and re-export(Article 158(2) of the Code)</heading><paragraph eId="article-136-1"><num>1.</num><intro><p>Customs declarations for temporary admission may be lodged orally for the following goods:</p></intro><level class="para1"><num><ins class="substitution first" ukl:ChangeId="O001001M019" ukl:CommentaryRef="c000001"><noteRef uk:name="commentary" href="#c000001" class="commentary"/>(a)</ins></num><content><p> <ins class="substitution last" ukl:ChangeId="O001001M019" ukl:CommentaryRef="c000001">pallets, containers and means of transport, and spare parts, accessories and equipment for those pallets, containers and means of transport, as referred to in Articles 208 to 216;</ins> </p></content></level><level class="para1"><num>(b)</num><content><p>personal effects and goods for sports purposes referred to in Article 219;</p></content></level><level class="para1"><num>(c)</num><content><p>welfare materials for seafarers used on a vessel engaged in international maritime traffic referred to in point (a) of Article 220;</p></content></level><level class="para1"><num>(d)</num><content><p>medical, surgical and laboratory equipment referred to in Article 222;</p></content></level><level class="para1"><num>(e)</num><content><p>animals referred to in Article 223 provided that they are intended for transhumance or grazing or for the performance of work or transport;</p></content></level><level class="para1"><num>(f)</num><content><p>equipment referred to in Article 224(a);</p></content></level><level class="para1"><num>(g)</num><content><p>instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant satisfying the conditions laid down in Article 226(1);</p></content></level><level class="para1"><num>(h)</num><content><p>disaster relief material used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Union;</p></content></level><level class="para1"><num>(i)</num><content><p>portable musical instruments temporarily imported by travellers and intended to be used as professional equipment;</p></content></level><level class="para1"><num>(j)</num><content><p>packings which are imported filled and are intended for re-export, whether empty or filled, bearing the permanent, indelible markings identifying a person established outside the customs territory of the Union;</p></content></level><level class="para1"><num>(k)</num><content><p>radio and television production and broadcasting equipment and vehicles specially adapted for use for the purposes of radio and television production and broadcasting and their equipment, imported by public or private organisations established outside the customs territory of the Union and approved by the customs authorities issuing the authorisation for the temporary admission of such equipment and vehicles;</p></content></level><level class="para1"><num>(l)</num><content><p>other goods, where this is authorised by the customs authorities.</p></content></level></paragraph><paragraph eId="article-136-2"><num>2.</num><content><p>Re-export declarations may be made orally when discharging a temporary admission procedure for the goods referred to in paragraph 1.</p></content></paragraph></article><article eId="article-137"><num>Article 137</num><heading>Oral declaration for export(Article 158(2) of the Code)</heading><paragraph eId="article-137-1"><num>1.</num><intro><p>Customs declarations for export may be made orally for the following goods:</p></intro><level class="para1"><num>(a)</num><content><p>goods of a non-commercial nature;</p></content></level><level class="para1"><num>(b)</num><content><p>goods of a commercial nature provided that they do not exceed either EUR 1 000 in value or 1 000 kg in net mass;</p></content></level><level class="para1"><num>(c)</num><content><p>means of transport registered in the customs territory of the Union and intended to be re-imported, and spare parts, accessories and equipment for those means of transport;</p></content></level><level class="para1"><num>(d)</num><content><p>domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country which benefit from duty relief under Article 115 of Regulation (EC) No 1186/2009;</p></content></level><level class="para1"><num>(e)</num><content><p>products obtained by agricultural producers farming on properties located in the Union, which benefit from duty relief under Articles 116, 117 and 118 of Regulation (EC) No 1186/2009;</p></content></level><level class="para1"><num>(f)</num><content><p>seeds exported by agricultural producers for use on properties located in third countries, which benefit from duty relief under Articles 119 and 120 of Regulation (EC) No 1186/2009;</p></content></level><level class="para1"><num>(g)</num><content><p>fodder and feeding stuffs accompanying animals during their exportation and benefitting from duty relief under Article 121 of Regulation (EC) No 1186/2009.</p></content></level></paragraph><paragraph eId="article-137-2"><num>2.</num><content><p>Customs declarations for export may be lodged orally for the goods referred to in Article 136 (1) where those goods are intended to be re-imported.</p></content></paragraph></article><article eId="article-138"><num>Article 138</num><heading>Goods deemed to be declared for release for free circulation in accordance with Article 141(Article 158(2) of the Code)</heading><content><p>Where not declared using other means, the following goods shall be deemed to be declared for release for free circulation in accordance with Article 141:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p>goods of a non-commercial nature contained in traveller's personal baggage, which benefit from relief from import duty either under Article 41 of Regulation (EC) No 1186/2009 or as returned goods;</p></item><item><num>(b)</num><p>goods referred to in Article 135(1)(c) and (d);</p></item><item><num>(c)</num><p>means of transport which benefit from relief from import duty as returned goods in accordance with Article 203 of the Code;</p></item><item><num>(d)</num><p>portable musical instruments re-imported by travellers and benefitting from relief from import duty as returned goods in accordance with Article 203 of the Code;</p></item><item><num>(e)</num><p>items of correspondence;</p></item><item><num>(f)</num><p>goods in a postal consignment, which benefit from a relief from import duty in accordance with Articles 23 to 27 of Regulation (EC) No 1186/2009.</p></item></blockList><p> <ins class="first" ukl:ChangeId="O000001M016" ukl:CommentaryRef="c000002"><noteRef uk:name="commentary" href="#c000002" class="commentary"/>However, the dates of the upgrading of the National Import Systems for the Member State where the goods are deemed to be declared, as referred to in the Annex to Implementing Decision 2014/255/EU, the following shall apply:</ins> </p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p> <ins ukl:ChangeId="O000001M016" ukl:CommentaryRef="c000002">point (f) of the first paragraph shall only apply where the goods in question also benefit from relief from other charges, and</ins> </p></item><item><num>(b)</num><p> <ins class="last" ukl:ChangeId="O000001M016" ukl:CommentaryRef="c000002">goods the intrinsic value of which does not exceed EUR 22 shall be deemed to be declared for release for free circulation in accordance with Article 141.</ins> </p></item></blockList></content></article><article eId="article-139"><num><ins class="substitution first" ukl:ChangeId="O000002M001" ukl:CommentaryRef="c000009"><noteRef uk:name="commentary" href="#c000009" class="commentary"/>Article 139</ins></num><paragraph eId="article-139-1"><num><ins class="substitution" ukl:ChangeId="O000002M001" ukl:CommentaryRef="c000009">1.</ins></num><content><p> <ins class="substitution" ukl:ChangeId="O000002M001" ukl:CommentaryRef="c000009">Where not declared using other means, the goods referred to in points (a) to (d), point (h) and point (i) of Article 136(1) shall be deemed to be declared for temporary admission in accordance with Article 141.</ins> </p></content></paragraph><paragraph eId="article-139-2"><num><ins class="substitution" ukl:ChangeId="O000002M001" ukl:CommentaryRef="c000009">2.</ins></num><content><p> <ins class="substitution last" ukl:ChangeId="O000002M001" ukl:CommentaryRef="c000009">Where not declared using other means, the goods referred to in points (a) to (d), point (h) and point (i) of Article 136(1) shall be deemed to be declared for re-export in accordance with Article 141 discharging the temporary admission procedure.</ins> </p></content></paragraph></article><article eId="article-140"><num>Article 140</num><heading>Goods deemed to be declared for export in accordance with Article 141(Article 158(2) of the Code)</heading><paragraph eId="article-140-1"><num>1.</num><intro><p>Where not declared using other means, the following goods shall be deemed to be declared for export in accordance with Article 141:</p></intro><level class="para1"><num>(a)</num><content><p>goods referred to in Article 137;</p></content></level><level class="para1"><num>(b)</num><content><p>portable musical instruments of travellers.</p></content></level></paragraph><paragraph eId="article-140-2"><num>2.</num><content><p>Where goods are dispatched to Heligoland, the goods shall be deemed to be declared for export in accordance with Article 141.</p></content></paragraph></article><article eId="article-141"><num>Article 141</num><heading>Acts deemed to be a customs declaration(Article 158(2) of the Code)</heading><paragraph eId="article-141-1"><num>1.</num><intro><p>In respect of goods referred to in Articles 138(a) to (d), 139 and 140(1), any of the following acts shall be deemed to be a customs declaration:</p></intro><level class="para1"><num>(a)</num><content><p>going through the green or ‘nothing to declare’ channel in a customs office where the two-channel system is in operation;</p></content></level><level class="para1"><num>(b)</num><content><p>going through a customs office which does not operate the two-channel system;</p></content></level><level class="para1"><num>(c)</num><content><p>affixing a ‘nothing to declare’ sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national provisions<ins class="substitution first last" ukl:ChangeId="O000002M003" ukl:CommentaryRef="c000009"><noteRef uk:name="commentary" href="#c000009" class="commentary"/>;</ins> </p></content></level><level class="para1"><num><ins class="first" ukl:ChangeId="O000002M002" ukl:CommentaryRef="c000010"><noteRef uk:name="commentary" href="#c000010" class="commentary"/>(d)</ins></num><content><p> <ins ukl:ChangeId="O000002M002" ukl:CommentaryRef="c000010">the sole act of the goods crossing the frontier of the customs territory of the Union in any of the following situations:</ins> </p><blockList class="ordered roman parens" ukl:Name="OrderedList" ukl:Type="roman" ukl:Decoration="parens"><item><num>(i)</num><p> <ins ukl:ChangeId="O000002M002" ukl:CommentaryRef="c000010">where an exemption from the obligation to convey goods to the appropriate place applies in accordance with the special rules referred to in Article 135(5) of the Code;</ins> </p></item><item><num>(ii)</num><p> <ins ukl:ChangeId="O000002M002" ukl:CommentaryRef="c000010">where goods are deemed to be declared for re-export in accordance with Article 139(2) of this Regulation;</ins> </p></item><item><num>(iii)</num><p> <ins class="last" ukl:ChangeId="O000002M002" ukl:CommentaryRef="c000010">where goods are deemed to be declared for export in accordance with Article 140(1) of this Regulation.</ins> </p></item></blockList></content></level></paragraph><paragraph eId="article-141-2"><num>2.</num><content><p>Items of correspondence shall be deemed to be declared for release for free circulation by their entry into the customs territory of the Union.</p><p>Items of correspondence shall be deemed to be declared for export or re-export by their exit from the customs territory of the Union.</p></content></paragraph><paragraph eId="article-141-3"><num>3.</num><content><p>Goods in a postal consignment, which benefit from a relief from import duty in accordance with Articles 23 to 27 of Regulation (EC) No 1186/2009, shall be deemed to be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code provided that the data required are accepted by the customs authorities.</p></content></paragraph><paragraph eId="article-141-4"><num>4.</num><content><p>Goods in a postal consignment not exceeding EUR 1 000 which are not liable for export duty, shall be deemed to be declared for export by their exit from the customs territory of the Union.</p></content></paragraph><paragraph eId="article-141-5"><num><ins class="substitution first" ukl:ChangeId="O003001M001" ukl:CommentaryRef="c000011"><noteRef uk:name="commentary" href="#c000011" class="commentary"/>5.</ins></num><content><p> <ins class="substitution" ukl:ChangeId="O003001M001" ukl:CommentaryRef="c000011">Until the date preceding the date set out in the fourth subparagraph of Article 4(1) of Council Directive (EU) 2017/2455</ins> <authorialNote class="footnote" eId="f00018" marker="18"><p> <ins class="substitution first" ukl:ChangeId="O003001M001-f00018" ukl:CommentaryRef="c000011"><noteRef uk:name="commentary" href="#c000011" class="commentary"/>Council Directive (EU) 2017/2455 of </ins> <ins class="substitution" ukl:ChangeId="O003001M001-f00018" ukl:CommentaryRef="c000011">5 December 2017</ins> <ins class="substitution" ukl:ChangeId="O003001M001-f00018" ukl:CommentaryRef="c000011"> amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (</ins> <ins class="substitution" ukl:ChangeId="O003001M001-f00018" ukl:CommentaryRef="c000011"> <ref eId="c00019" href="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2017.348.01.0007.01.ENG">OJ L 348, 29.12.2017, p. 7</ref> </ins> <ins class="substitution last" ukl:ChangeId="O003001M001-f00018" ukl:CommentaryRef="c000011">).</ins> </p></authorialNote> <ins class="substitution last" ukl:ChangeId="O003001M001" ukl:CommentaryRef="c000011">, goods the intrinsic value of which does not exceed EUR 22 shall be deemed to be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code, provided that the data required are accepted by the customs authorities.</ins> </p></content></paragraph></article><article eId="article-142"><num>Article 142</num><heading>Goods which cannot be declared orally or in accordance with Article 141(Article 158(2) of the Code)</heading><content><p>Articles 135 to 140 shall not apply to the following:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p>goods in respect of which formalities have been completed with a view to obtaining refunds or financial advantages on export under the common agricultural policy;</p></item><item><num>(b)</num><p>goods in respect of which an application for the repayment of duty or other charges is made;</p></item><item><num>(c)</num><p>goods which are subject to a prohibition or restriction;</p></item><item><num>(d)</num><p>goods which are subject to any other special formality provided for in Union legislation which the customs authorities are required to apply.</p></item></blockList></content></article><article eId="article-143"><num>Article 143</num><heading>Paper-based customs declarations(Article 158(2) of the Code)</heading><content><p>Travellers may lodge a paper-based customs declaration in respect of goods carried by them.</p></content></article><article eId="article-143a"><num><ins class="first" ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012"><noteRef uk:name="commentary" href="#c000012" class="commentary"/>Article 143a</ins></num><heading><ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">Customs declaration for consignments of low value</ins><ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">(Article 6(2) of the Code)</ins></heading><paragraph eId="article-143a-1"><num><ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">1.</ins></num><content><p> <ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">From the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, a person may lodge a customs declaration for release for free circulation containing the specific dataset referred to in Annex B in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009, under the condition that the goods in that consignment are not subject to prohibitions and restrictions.</ins> </p></content></paragraph><paragraph eId="article-143a-2"><num><ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">2.</ins></num><intro><p> <ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">By way of derogation from paragraph 1, the specific dataset for consignments of low value shall not be used for the following:</ins> </p></intro><level class="para1"><num><ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">(a)</ins></num><content><p> <ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">release for free circulation of goods the importation of which is exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, moved under an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC;</ins> </p></content></level><level class="para1"><num><ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">(b)</ins></num><content><p> <ins class="last" ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">re-import with release for free circulation of goods the importation of which is exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, moved under an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC.</ins> </p></content></level></paragraph></article><article eId="article-144"><num>Article 144</num><heading>Customs declaration for goods in postal consignments(Article 6(2) of the Code)</heading><content><p>A postal operator may lodge a customs declaration for release for free circulation containing the reduced data set referred to in Annex B in respect of goods in a postal consignment where the goods fulfil all of the following conditions:</p><blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens"><item><num>(a)</num><p>their value does not exceed EUR 1 000;</p></item><item><num>(b)</num><p>no application for repayment or remission is made in relation to them;</p></item><item><num>(c)</num><p>they are not subject to prohibitions and restrictions.</p></item></blockList><p> <ins class="first" ukl:ChangeId="O000001M018" ukl:CommentaryRef="c000002"><noteRef uk:name="commentary" href="#c000002" class="commentary"/>Until the dates of the upgrading of the relevant National Import Systems necessary for the submission of presentation notifications, as referred to in the Annex to Implementing Decision 2014/255/EU, the customs declaration for release for free circulation of goods in postal consignments referred to in the first paragraph shall be considered to have been lodged and accepted by the act of their presentation to customs, provided the goods are accompanied by a CN22 declaration/or a CN23 declaration or both.</ins> </p><p> <ins ukl:ChangeId="O000001M018" ukl:CommentaryRef="c000002">In the cases referred to in the first subparagraph of Article 141, paragraph 2 and in paragraph 3 of that Article, the consignee shall be considered to be the declarant and, where applicable, the debtor. In the</ins> <ins class="last" ukl:ChangeId="O000001M018" ukl:CommentaryRef="c000002"> cases referred to in the second subparagraph of Article 141, paragraph 2 and in paragraph 4 of that Article, the consignor shall be considered to be the declarant and, where applicable, the debtor. The customs authorities may provide that the postal oeprators shall be considered as the declarant, and, where applicable, as the debtor.</ins> </p></content></article></section></chapter>
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="eur">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/eur/2015/2446"/>
<FRBRuri value="http://www.legislation.gov.uk/id/eur/2015/2446"/>
<FRBRdate date="2015-07-28" name="adopted"/>
<FRBRauthor href=""/>
<FRBRcountry value="EU"/>
<FRBRnumber value="2446"/>
<FRBRname value="Regulation (EU) 2015/2446"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/eur/2015/2446/2020-01-31"/>
<FRBRuri value="http://www.legislation.gov.uk/eur/2015/2446/2020-01-31"/>
<FRBRdate date="2019-07-25" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/eur/2015/2446/2020-01-31/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/eur/2015/2446/2020-01-31/data.akn"/>
<FRBRdate date="2024-12-12Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#adopted" date="2015-07-28" eId="date-adopted" source="#"/>
<eventRef date="2015-07-28" eId="date-2015-07-28" source="#"/>
<eventRef date="2016-05-01" eId="date-2016-05-01" source="#"/>
<eventRef date="2018-09-02" eId="date-2018-09-02" source="#"/>
<eventRef date="2019-07-25" eId="date-2019-07-25" source="#"/>
<eventRef date="2020-07-16" eId="date-2020-07-16" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#title-V" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#title-V-chapter-2" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#title-V-chapter-2-section-1" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-134" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-135" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-136" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-137" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-138" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-139" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-140" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-141" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-142" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-143" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-143a" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-144" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction refersTo="#period-from-2019-07-25-to-2020-07-16" type="jurisdiction"/>
<restriction href="#body" refersTo="#period-from-2019-07-25-to-2020-07-16" type="jurisdiction"/>
<restriction href="#title-V" refersTo="#period-from-2019-07-25-to-2020-07-16" type="jurisdiction"/>
<restriction href="#title-V-chapter-2" refersTo="#period-from-2019-07-25-to-2020-07-16" type="jurisdiction"/>
<restriction href="#title-V-chapter-2-section-1" refersTo="#period-from-2019-07-25-to-2020-07-16" type="jurisdiction"/>
<restriction href="#article-134" refersTo="#period-from-2018-09-02" type="jurisdiction"/>
<restriction href="#article-135" refersTo="#period-from-2015-07-28" type="jurisdiction"/>
<restriction href="#article-136" refersTo="#period-from-2018-09-02" type="jurisdiction"/>
<restriction href="#article-137" refersTo="#period-from-2015-07-28" type="jurisdiction"/>
<restriction href="#article-138" refersTo="#period-from-2016-05-01-to-2020-07-16" type="jurisdiction"/>
<restriction href="#article-139" refersTo="#period-from-2016-05-01-to-2020-07-16" type="jurisdiction"/>
<restriction href="#article-140" refersTo="#period-from-2015-07-28-to-2020-07-16" type="jurisdiction"/>
<restriction href="#article-141" refersTo="#period-from-2019-07-25-to-2020-07-16" type="jurisdiction"/>
<restriction href="#article-142" refersTo="#period-from-2015-07-28-to-2020-07-16" type="jurisdiction"/>
<restriction href="#article-143" refersTo="#period-from-2015-07-28" type="jurisdiction"/>
<restriction href="#article-143a" refersTo="#period-from-2019-07-25-to-2020-07-16" type="jurisdiction"/>
<restriction href="#article-144" refersTo="#period-from-2016-05-01-to-2020-07-16" type="jurisdiction"/>
</restrictions>
<otherAnalysis source="">
<uk:commentary href="#article-134" refersTo="#c000001"/>
<uk:commentary href="#article-138" refersTo="#c000002"/>
<uk:commentary href="#article-139" refersTo="#c000009"/>
<uk:commentary href="#article-141" refersTo="#c000009"/>
<uk:commentary href="#article-141" refersTo="#c000010"/>
<uk:commentary href="#article-141" refersTo="#c000011"/>
<uk:commentary href="#article-143a" refersTo="#c000012"/>
<uk:commentary href="#article-144" refersTo="#c000002"/>
</otherAnalysis>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-from-2015-07-28">
<timeInterval start="#date-2015-07-28" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2015-07-28-to-2020-07-16">
<timeInterval start="#date-2015-07-28" end="#date-2020-07-16" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2016-05-01-to-2020-07-16">
<timeInterval start="#date-2016-05-01" end="#date-2020-07-16" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2018-09-02">
<timeInterval start="#date-2018-09-02" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2019-07-25-to-2020-07-16">
<timeInterval start="#date-2019-07-25" end="#date-2020-07-16" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="adopted" href="" showAs="AdoptedDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
</references>
<notes source="#">
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c000001" marker="F1">
<p>
Substituted by
<ref href="http://www.legislation.gov.uk/id/eur/2018/1063">Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c000002" marker="F2">
<p>
Inserted by
<ref href="http://www.legislation.gov.uk/id/eur/2016/341">Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c000009" marker="F3">
<p>
Substituted by
<ref href="http://www.legislation.gov.uk/id/eur/2016/651">Commission Delegated Regulation (EU) 2016/651 of 5 April 2016 correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c000010" marker="F4">
<p>
Inserted by
<ref href="http://www.legislation.gov.uk/id/eur/2016/651">Commission Delegated Regulation (EU) 2016/651 of 5 April 2016 correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c000011" marker="F5">
<p>
Substituted by
<ref href="http://www.legislation.gov.uk/id/eur/2019/1143">Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c000012" marker="F6">
<p>
Inserted by
<ref href="http://www.legislation.gov.uk/id/eur/2019/1143">Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments</ref>
.
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/eur/2015/2446/title/V/chapter/2/section/1/2020-01-31</dc:identifier>
<dc:title>Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code</dc:title>
<dct:alternative>Commission Delegated Regulation (EU) 2015/2446</dct:alternative>
<dc:description>Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code</dc:description>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2446-20190725</dc:source>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:modified>2024-06-05</dc:modified>
<dct:valid>2019-07-25</dct:valid>
<ukm:EUMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="euretained"/>
<ukm:DocumentMainType Value="EuropeanUnionRegulation"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2015"/>
<ukm:Number Value="2446"/>
<ukm:EURLexIdentifiers xmlns:atom="http://www.w3.org/2005/Atom" xmlns="http://www.legislation.gov.uk/namespaces/legislation">
<ukm:Cellar Value="c36553c5-dbb2-11e9-9c4e-01aa75ed71a1"/>
<ukm:CELEX Value="02015R2446-20190725"/>
<ukm:ELI Value="reg_del:2015:2015:2019-07-25"/>
</ukm:EURLexIdentifiers>
<ukm:EnactmentDate Date="2015-07-28"/>
<ukm:EURLexModified Date="2019-11-07T21:47:43Z"/>
<ukm:EURLexExtracted Date="2019-11-08T01:15:31Z"/>
<ukm:XMLGenerated Date="2020-12-17T14:11:41Z"/>
<ukm:XMLImported Date="2020-12-17T14:43:30Z"/>
<ukm:CreatedBy Label="Provisional data" URI="http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO"/>
</ukm:EUMetadata>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2446/pdfs/eur_20152446_adopted_en.pdf" Date="2015-07-28" Size="15028593"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2446/pdfs/eur_20152446_2016-05-01_en.pdf" Date="2016-05-01" Size="8514793" Revised="2016-05-01"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2446/pdfs/eur_20152446_2018-09-02_en.pdf" Date="2018-09-02" Size="9382027" Revised="2018-09-02"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2446/pdfs/eur_20152446_2019-07-25_en.pdf" Date="2019-07-25" Size="9079916" Revised="2019-07-25"/>
<ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2446/pdfs/eur_20152446_2020-07-16_en.pdf" Date="2020-07-16" Size="9932242" Revised="2020-07-16"/>
</ukm:Alternatives>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/eur/2015/2446/pdfs/eurcs_20152446_en_001.pdf" Date="2016-04-02" Size="317275"/>
</ukm:CorrectionSlips>
<ukm:Statistics>
<ukm:TotalParagraphs Value="267"/>
<ukm:BodyParagraphs Value="267"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="39"/>
</ukm:Statistics>
</proprietary>
</meta>
<body eId="body">
<title eId="title-V">
<num>TITLE V</num>
<heading>
<b>GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS</b>
</heading>
<chapter eId="title-V-chapter-2">
<num>
<i>CHAPTER 2</i>
</num>
<heading>
<b>
<i>Placing goods under a customs procedure</i>
</b>
</heading>
<section eId="title-V-chapter-2-section-1" uk:target="true">
<num>
<inline name="expanded">Section 1</inline>
</num>
<heading>
<inline name="expanded">
<b>General provisions</b>
</inline>
</heading>
<article eId="article-134">
<num>
<ins class="substitution first" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">
<noteRef uk:name="commentary" href="#c000001" class="commentary"/>
Article 134
</ins>
</num>
<heading>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">Customs declarations in trade with special fiscal territories</ins>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">(Article 1(3) of the Code)</ins>
</heading>
<paragraph eId="article-134-1">
<num>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">1.</ins>
</num>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">The following provisions shall apply </ins>
<i>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">mutatis mutandis</ins>
</i>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001"> to the trade in Union goods referred to in Article 1(3) of the Code:</ins>
</p>
</intro>
<level class="para1">
<num>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">Chapters 2, 3 and 4 of Title V of the Code;</ins>
</p>
</content>
</level>
<level class="para1">
<num>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">(b)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">Chapters 2 and 3 of Title VIII of the Code;</ins>
</p>
</content>
</level>
<level class="para1">
<num>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">(c)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">Chapters 2 and 3 of Title V of this Regulation;</ins>
</p>
</content>
</level>
<level class="para1">
<num>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">(d)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">Chapters 2 and 3 of Title VIII of this Regulation.</ins>
</p>
</content>
</level>
</paragraph>
<paragraph eId="article-134-2">
<num>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">2.</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">In the context of trade in Union goods referred to in Article 1(3) of the Code which takes place within the same Member State, the customs authorities of that Member State may approve that a single document may be used to declare the dispatch (</ins>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001"></ins>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">dispatch declaration</ins>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001"></ins>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">) and the introduction (</ins>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001"></ins>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">introduction declaration</ins>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001"></ins>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">) of the goods consigned to, from or between special fiscal territories.</ins>
</p>
</content>
</paragraph>
<paragraph eId="article-134-3">
<num>
<ins class="substitution" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">3.</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="O001001M018" ukl:CommentaryRef="c000001">Until the dates of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision (EU) 2016/578, in the context of trade in Union goods referred to in Article 1(3) of the Code which takes place within the same Member State, the customs authority of the Member State concerned may authorise the use of an invoice or a transport document instead of the dispatch or introduction declaration.</ins>
</p>
</content>
</paragraph>
</article>
<article eId="article-135">
<num>Article 135</num>
<heading>Oral declaration for release for free circulation(Article 158(2) of the Code)</heading>
<paragraph eId="article-135-1">
<num>1.</num>
<intro>
<p>Customs declarations for release for free circulation may be lodged orally for the following goods:</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>goods of a non-commercial nature;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>goods of a commercial nature contained in the travellers’ personal baggage provided that they do not exceed either EUR 1 000 in value or 1 000 kg in net mass;</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>products obtained by Union farmers on properties located in a third country and products of fishing, fish-farming and hunting activities, which benefit from duty relief under Articles 35 to 38 of Regulation (EC) No 1186/2009;</p>
</content>
</level>
<level class="para1">
<num>(d)</num>
<content>
<p>seeds, fertilisers and products for the treatment of soil and crops imported by agricultural producers in third countries for use in properties adjoining those countries, which benefit from duty relief under Articles 39 and 40 of Regulation (EC) No 1186/2009.</p>
</content>
</level>
</paragraph>
<paragraph eId="article-135-2">
<num>2.</num>
<content>
<p>Customs declarations for release for free circulation may be lodged orally for the goods referred to in Article 136(1) provided that the goods benefit from relief from import duty as returned goods.</p>
</content>
</paragraph>
</article>
<article eId="article-136">
<num>Article 136</num>
<heading>Oral declaration for temporary admission and re-export(Article 158(2) of the Code)</heading>
<paragraph eId="article-136-1">
<num>1.</num>
<intro>
<p>Customs declarations for temporary admission may be lodged orally for the following goods:</p>
</intro>
<level class="para1">
<num>
<ins class="substitution first" ukl:ChangeId="O001001M019" ukl:CommentaryRef="c000001">
<noteRef uk:name="commentary" href="#c000001" class="commentary"/>
(a)
</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="O001001M019" ukl:CommentaryRef="c000001">pallets, containers and means of transport, and spare parts, accessories and equipment for those pallets, containers and means of transport, as referred to in Articles 208 to 216;</ins>
</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>personal effects and goods for sports purposes referred to in Article 219;</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>welfare materials for seafarers used on a vessel engaged in international maritime traffic referred to in point (a) of Article 220;</p>
</content>
</level>
<level class="para1">
<num>(d)</num>
<content>
<p>medical, surgical and laboratory equipment referred to in Article 222;</p>
</content>
</level>
<level class="para1">
<num>(e)</num>
<content>
<p>animals referred to in Article 223 provided that they are intended for transhumance or grazing or for the performance of work or transport;</p>
</content>
</level>
<level class="para1">
<num>(f)</num>
<content>
<p>equipment referred to in Article 224(a);</p>
</content>
</level>
<level class="para1">
<num>(g)</num>
<content>
<p>instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant satisfying the conditions laid down in Article 226(1);</p>
</content>
</level>
<level class="para1">
<num>(h)</num>
<content>
<p>disaster relief material used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Union;</p>
</content>
</level>
<level class="para1">
<num>(i)</num>
<content>
<p>portable musical instruments temporarily imported by travellers and intended to be used as professional equipment;</p>
</content>
</level>
<level class="para1">
<num>(j)</num>
<content>
<p>packings which are imported filled and are intended for re-export, whether empty or filled, bearing the permanent, indelible markings identifying a person established outside the customs territory of the Union;</p>
</content>
</level>
<level class="para1">
<num>(k)</num>
<content>
<p>radio and television production and broadcasting equipment and vehicles specially adapted for use for the purposes of radio and television production and broadcasting and their equipment, imported by public or private organisations established outside the customs territory of the Union and approved by the customs authorities issuing the authorisation for the temporary admission of such equipment and vehicles;</p>
</content>
</level>
<level class="para1">
<num>(l)</num>
<content>
<p>other goods, where this is authorised by the customs authorities.</p>
</content>
</level>
</paragraph>
<paragraph eId="article-136-2">
<num>2.</num>
<content>
<p>Re-export declarations may be made orally when discharging a temporary admission procedure for the goods referred to in paragraph 1.</p>
</content>
</paragraph>
</article>
<article eId="article-137">
<num>Article 137</num>
<heading>Oral declaration for export(Article 158(2) of the Code)</heading>
<paragraph eId="article-137-1">
<num>1.</num>
<intro>
<p>Customs declarations for export may be made orally for the following goods:</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>goods of a non-commercial nature;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>goods of a commercial nature provided that they do not exceed either EUR 1 000 in value or 1 000 kg in net mass;</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>means of transport registered in the customs territory of the Union and intended to be re-imported, and spare parts, accessories and equipment for those means of transport;</p>
</content>
</level>
<level class="para1">
<num>(d)</num>
<content>
<p>domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country which benefit from duty relief under Article 115 of Regulation (EC) No 1186/2009;</p>
</content>
</level>
<level class="para1">
<num>(e)</num>
<content>
<p>products obtained by agricultural producers farming on properties located in the Union, which benefit from duty relief under Articles 116, 117 and 118 of Regulation (EC) No 1186/2009;</p>
</content>
</level>
<level class="para1">
<num>(f)</num>
<content>
<p>seeds exported by agricultural producers for use on properties located in third countries, which benefit from duty relief under Articles 119 and 120 of Regulation (EC) No 1186/2009;</p>
</content>
</level>
<level class="para1">
<num>(g)</num>
<content>
<p>fodder and feeding stuffs accompanying animals during their exportation and benefitting from duty relief under Article 121 of Regulation (EC) No 1186/2009.</p>
</content>
</level>
</paragraph>
<paragraph eId="article-137-2">
<num>2.</num>
<content>
<p>Customs declarations for export may be lodged orally for the goods referred to in Article 136 (1) where those goods are intended to be re-imported.</p>
</content>
</paragraph>
</article>
<article eId="article-138">
<num>Article 138</num>
<heading>Goods deemed to be declared for release for free circulation in accordance with Article 141(Article 158(2) of the Code)</heading>
<content>
<p>Where not declared using other means, the following goods shall be deemed to be declared for release for free circulation in accordance with Article 141:</p>
<blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens">
<item>
<num>(a)</num>
<p>goods of a non-commercial nature contained in traveller's personal baggage, which benefit from relief from import duty either under Article 41 of Regulation (EC) No 1186/2009 or as returned goods;</p>
</item>
<item>
<num>(b)</num>
<p>goods referred to in Article 135(1)(c) and (d);</p>
</item>
<item>
<num>(c)</num>
<p>means of transport which benefit from relief from import duty as returned goods in accordance with Article 203 of the Code;</p>
</item>
<item>
<num>(d)</num>
<p>portable musical instruments re-imported by travellers and benefitting from relief from import duty as returned goods in accordance with Article 203 of the Code;</p>
</item>
<item>
<num>(e)</num>
<p>items of correspondence;</p>
</item>
<item>
<num>(f)</num>
<p>goods in a postal consignment, which benefit from a relief from import duty in accordance with Articles 23 to 27 of Regulation (EC) No 1186/2009.</p>
</item>
</blockList>
<p>
<ins class="first" ukl:ChangeId="O000001M016" ukl:CommentaryRef="c000002">
<noteRef uk:name="commentary" href="#c000002" class="commentary"/>
However, the dates of the upgrading of the National Import Systems for the Member State where the goods are deemed to be declared, as referred to in the Annex to Implementing Decision 2014/255/EU, the following shall apply:
</ins>
</p>
<blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens">
<item>
<num>(a)</num>
<p>
<ins ukl:ChangeId="O000001M016" ukl:CommentaryRef="c000002">point (f) of the first paragraph shall only apply where the goods in question also benefit from relief from other charges, and</ins>
</p>
</item>
<item>
<num>(b)</num>
<p>
<ins class="last" ukl:ChangeId="O000001M016" ukl:CommentaryRef="c000002">goods the intrinsic value of which does not exceed EUR 22 shall be deemed to be declared for release for free circulation in accordance with Article 141.</ins>
</p>
</item>
</blockList>
</content>
</article>
<article eId="article-139">
<num>
<ins class="substitution first" ukl:ChangeId="O000002M001" ukl:CommentaryRef="c000009">
<noteRef uk:name="commentary" href="#c000009" class="commentary"/>
Article 139
</ins>
</num>
<paragraph eId="article-139-1">
<num>
<ins class="substitution" ukl:ChangeId="O000002M001" ukl:CommentaryRef="c000009">1.</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="O000002M001" ukl:CommentaryRef="c000009">Where not declared using other means, the goods referred to in points (a) to (d), point (h) and point (i) of Article 136(1) shall be deemed to be declared for temporary admission in accordance with Article 141.</ins>
</p>
</content>
</paragraph>
<paragraph eId="article-139-2">
<num>
<ins class="substitution" ukl:ChangeId="O000002M001" ukl:CommentaryRef="c000009">2.</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="O000002M001" ukl:CommentaryRef="c000009">Where not declared using other means, the goods referred to in points (a) to (d), point (h) and point (i) of Article 136(1) shall be deemed to be declared for re-export in accordance with Article 141 discharging the temporary admission procedure.</ins>
</p>
</content>
</paragraph>
</article>
<article eId="article-140">
<num>Article 140</num>
<heading>Goods deemed to be declared for export in accordance with Article 141(Article 158(2) of the Code)</heading>
<paragraph eId="article-140-1">
<num>1.</num>
<intro>
<p>Where not declared using other means, the following goods shall be deemed to be declared for export in accordance with Article 141:</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>goods referred to in Article 137;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>portable musical instruments of travellers.</p>
</content>
</level>
</paragraph>
<paragraph eId="article-140-2">
<num>2.</num>
<content>
<p>Where goods are dispatched to Heligoland, the goods shall be deemed to be declared for export in accordance with Article 141.</p>
</content>
</paragraph>
</article>
<article eId="article-141">
<num>Article 141</num>
<heading>Acts deemed to be a customs declaration(Article 158(2) of the Code)</heading>
<paragraph eId="article-141-1">
<num>1.</num>
<intro>
<p>In respect of goods referred to in Articles 138(a) to (d), 139 and 140(1), any of the following acts shall be deemed to be a customs declaration:</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>going through the green or ‘nothing to declare’ channel in a customs office where the two-channel system is in operation;</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>going through a customs office which does not operate the two-channel system;</p>
</content>
</level>
<level class="para1">
<num>(c)</num>
<content>
<p>
affixing a ‘nothing to declare’ sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national provisions
<ins class="substitution first last" ukl:ChangeId="O000002M003" ukl:CommentaryRef="c000009">
<noteRef uk:name="commentary" href="#c000009" class="commentary"/>
;
</ins>
</p>
</content>
</level>
<level class="para1">
<num>
<ins class="first" ukl:ChangeId="O000002M002" ukl:CommentaryRef="c000010">
<noteRef uk:name="commentary" href="#c000010" class="commentary"/>
(d)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="O000002M002" ukl:CommentaryRef="c000010">the sole act of the goods crossing the frontier of the customs territory of the Union in any of the following situations:</ins>
</p>
<blockList class="ordered roman parens" ukl:Name="OrderedList" ukl:Type="roman" ukl:Decoration="parens">
<item>
<num>(i)</num>
<p>
<ins ukl:ChangeId="O000002M002" ukl:CommentaryRef="c000010">where an exemption from the obligation to convey goods to the appropriate place applies in accordance with the special rules referred to in Article 135(5) of the Code;</ins>
</p>
</item>
<item>
<num>(ii)</num>
<p>
<ins ukl:ChangeId="O000002M002" ukl:CommentaryRef="c000010">where goods are deemed to be declared for re-export in accordance with Article 139(2) of this Regulation;</ins>
</p>
</item>
<item>
<num>(iii)</num>
<p>
<ins class="last" ukl:ChangeId="O000002M002" ukl:CommentaryRef="c000010">where goods are deemed to be declared for export in accordance with Article 140(1) of this Regulation.</ins>
</p>
</item>
</blockList>
</content>
</level>
</paragraph>
<paragraph eId="article-141-2">
<num>2.</num>
<content>
<p>Items of correspondence shall be deemed to be declared for release for free circulation by their entry into the customs territory of the Union.</p>
<p>Items of correspondence shall be deemed to be declared for export or re-export by their exit from the customs territory of the Union.</p>
</content>
</paragraph>
<paragraph eId="article-141-3">
<num>3.</num>
<content>
<p>Goods in a postal consignment, which benefit from a relief from import duty in accordance with Articles 23 to 27 of Regulation (EC) No 1186/2009, shall be deemed to be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code provided that the data required are accepted by the customs authorities.</p>
</content>
</paragraph>
<paragraph eId="article-141-4">
<num>4.</num>
<content>
<p>Goods in a postal consignment not exceeding EUR 1 000 which are not liable for export duty, shall be deemed to be declared for export by their exit from the customs territory of the Union.</p>
</content>
</paragraph>
<paragraph eId="article-141-5">
<num>
<ins class="substitution first" ukl:ChangeId="O003001M001" ukl:CommentaryRef="c000011">
<noteRef uk:name="commentary" href="#c000011" class="commentary"/>
5.
</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="O003001M001" ukl:CommentaryRef="c000011">Until the date preceding the date set out in the fourth subparagraph of Article 4(1) of Council Directive (EU) 2017/2455</ins>
<authorialNote class="footnote" eId="f00018" marker="18">
<p>
<ins class="substitution first" ukl:ChangeId="O003001M001-f00018" ukl:CommentaryRef="c000011">
<noteRef uk:name="commentary" href="#c000011" class="commentary"/>
Council Directive (EU) 2017/2455 of
</ins>
<ins class="substitution" ukl:ChangeId="O003001M001-f00018" ukl:CommentaryRef="c000011">5 December 2017</ins>
<ins class="substitution" ukl:ChangeId="O003001M001-f00018" ukl:CommentaryRef="c000011"> amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (</ins>
<ins class="substitution" ukl:ChangeId="O003001M001-f00018" ukl:CommentaryRef="c000011">
<ref eId="c00019" href="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2017.348.01.0007.01.ENG">OJ L 348, 29.12.2017, p. 7</ref>
</ins>
<ins class="substitution last" ukl:ChangeId="O003001M001-f00018" ukl:CommentaryRef="c000011">).</ins>
</p>
</authorialNote>
<ins class="substitution last" ukl:ChangeId="O003001M001" ukl:CommentaryRef="c000011">, goods the intrinsic value of which does not exceed EUR 22 shall be deemed to be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code, provided that the data required are accepted by the customs authorities.</ins>
</p>
</content>
</paragraph>
</article>
<article eId="article-142">
<num>Article 142</num>
<heading>Goods which cannot be declared orally or in accordance with Article 141(Article 158(2) of the Code)</heading>
<content>
<p>Articles 135 to 140 shall not apply to the following:</p>
<blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens">
<item>
<num>(a)</num>
<p>goods in respect of which formalities have been completed with a view to obtaining refunds or financial advantages on export under the common agricultural policy;</p>
</item>
<item>
<num>(b)</num>
<p>goods in respect of which an application for the repayment of duty or other charges is made;</p>
</item>
<item>
<num>(c)</num>
<p>goods which are subject to a prohibition or restriction;</p>
</item>
<item>
<num>(d)</num>
<p>goods which are subject to any other special formality provided for in Union legislation which the customs authorities are required to apply.</p>
</item>
</blockList>
</content>
</article>
<article eId="article-143">
<num>Article 143</num>
<heading>Paper-based customs declarations(Article 158(2) of the Code)</heading>
<content>
<p>Travellers may lodge a paper-based customs declaration in respect of goods carried by them.</p>
</content>
</article>
<article eId="article-143a">
<num>
<ins class="first" ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">
<noteRef uk:name="commentary" href="#c000012" class="commentary"/>
Article 143a
</ins>
</num>
<heading>
<ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">Customs declaration for consignments of low value</ins>
<ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">(Article 6(2) of the Code)</ins>
</heading>
<paragraph eId="article-143a-1">
<num>
<ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">1.</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">From the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, a person may lodge a customs declaration for release for free circulation containing the specific dataset referred to in Annex B in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009, under the condition that the goods in that consignment are not subject to prohibitions and restrictions.</ins>
</p>
</content>
</paragraph>
<paragraph eId="article-143a-2">
<num>
<ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">2.</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">By way of derogation from paragraph 1, the specific dataset for consignments of low value shall not be used for the following:</ins>
</p>
</intro>
<level class="para1">
<num>
<ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">release for free circulation of goods the importation of which is exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, moved under an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC;</ins>
</p>
</content>
</level>
<level class="para1">
<num>
<ins ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="O003001M002" ukl:CommentaryRef="c000012">re-import with release for free circulation of goods the importation of which is exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, moved under an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC.</ins>
</p>
</content>
</level>
</paragraph>
</article>
<article eId="article-144">
<num>Article 144</num>
<heading>Customs declaration for goods in postal consignments(Article 6(2) of the Code)</heading>
<content>
<p>A postal operator may lodge a customs declaration for release for free circulation containing the reduced data set referred to in Annex B in respect of goods in a postal consignment where the goods fulfil all of the following conditions:</p>
<blockList class="ordered alpha parens" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="parens">
<item>
<num>(a)</num>
<p>their value does not exceed EUR 1 000;</p>
</item>
<item>
<num>(b)</num>
<p>no application for repayment or remission is made in relation to them;</p>
</item>
<item>
<num>(c)</num>
<p>they are not subject to prohibitions and restrictions.</p>
</item>
</blockList>
<p>
<ins class="first" ukl:ChangeId="O000001M018" ukl:CommentaryRef="c000002">
<noteRef uk:name="commentary" href="#c000002" class="commentary"/>
Until the dates of the upgrading of the relevant National Import Systems necessary for the submission of presentation notifications, as referred to in the Annex to Implementing Decision 2014/255/EU, the customs declaration for release for free circulation of goods in postal consignments referred to in the first paragraph shall be considered to have been lodged and accepted by the act of their presentation to customs, provided the goods are accompanied by a CN22 declaration/or a CN23 declaration or both.
</ins>
</p>
<p>
<ins ukl:ChangeId="O000001M018" ukl:CommentaryRef="c000002">In the cases referred to in the first subparagraph of Article 141, paragraph 2 and in paragraph 3 of that Article, the consignee shall be considered to be the declarant and, where applicable, the debtor. In the</ins>
<ins class="last" ukl:ChangeId="O000001M018" ukl:CommentaryRef="c000002"> cases referred to in the second subparagraph of Article 141, paragraph 2 and in paragraph 4 of that Article, the consignor shall be considered to be the declarant and, where applicable, the debtor. The customs authorities may provide that the postal oeprators shall be considered as the declarant, and, where applicable, as the debtor.</ins>
</p>
</content>
</article>
</section>
</chapter>
</title>
</body>
</act>
</akomaNtoso>