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
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Section 1
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There are currently no known outstanding effects by UK legislation for Commission Delegated Regulation (EU) 2015/2446,
Section 1
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Section 1 U.K. External and internal transit procedure
Article 184U.K.Means of communication of the MRN of a transit operation and of the MRN of a TIR operation to the customs authorities(Article 6(3)(a) of the Code)
The MRN of a transit declaration or of a TIR operation may be submitted to the customs authorities by any of the following means other than electronic data-processing techniques:
(b)
a transit accompanying document;
(c)
a transit/security accompanying document;
(d)
in case of a TIR operation, a TIR carnet;
(e)
other means as allowed by the receiving customs authority.
[Until the dates of the upgrading of the New Computerised Transit System referred to in the Annex to Implementing Decision 2014/255/EU, the MRN of a transit declaration shall be submitted to the customs authorities by the means referred to in points (b) and (c) of the first paragraph.]
Article 185U.K.Transit accompanying document and transit/security accompanying document(Article 6(2) of the Code)
The common data requirements for the transit accompanying document and, if necessary, for the list of items, and for the transit/security accompanying document and the transit/security list of items are set out in Annex B-02.
Article 186U.K.Applications for the status of authorised consignee for TIR operations(Article 22(1) 3rd subparagraph of the Code)
For the purposes of TIR operations, applications for the status of authorised consignee referred to in Article 230 of the Code shall be submitted to the customs authority competent to take the decision in the Member State where the TIR operations of the applicant are due to be terminated.
Article 187U.K.Authorisations for the status of authorised consignee for TIR operations(Article 230 of the Code)
1.The status of authorised consignee laid down in Article 230 of the Code shall be granted to applicants fulfilling the following conditions:
(a)the applicant is established in the customs territory of the Union;
(b)the applicant declares that he will regularly receive goods moved under a TIR operation;
(c)the applicant fulfils the criteria laid down in Article 39(a), (b) and (d) of the Code.
2.The authorisations shall only be granted provided that the customs authority considers that it will be able to supervise the TIR operations and carry out controls without an administrative effort disproportionate to the requirements of the person concerned.
3.The authorisation concerning the status of authorised consignee shall apply to TIR operations that are due to be terminated in the Member State where the authorisation was granted, at the place or places in that Member State specified in the authorisation.
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