http://www.legislation.gov.uk/eur/2015/2446/title/VIII/2022-07-01Commission 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 Participation2022-07-01 TITLE VIII <Strong>GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION</Strong> CHAPTER 1 <Strong> <Emphasis>Formalities prior to the exit of goods</Emphasis> </Strong> Time-limit for the lodging of pre-departure declarations(Article 263(1) of the Code)Article 2441The pre-departure declaration referred to in Article 263 of the Code shall be lodged at the competent customs office within the following time-limits:ain the case of maritime traffic:for containerised cargo movements other than those referred to in points (ii) and (iii), at the latest 24 hours before the goods are loaded onto the vessel on which they are to leave the customs territory of the Union;for containerised cargo movements between the customs territory of the Union and Norway, Ireland, the Faeroe Islands, Iceland or ports on the Baltic Sea, the North Sea, the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras, at the latest two hours before departure from a port in the customs territory of the Union;...for movements not involving containerised cargo, at the latest 2 hours prior to departure from a port in the customs territory of the Union;bin the case of air traffic, at the latest 30 minutes prior to departure from an airport in the customs territory of the Union;cin the case of road and inland waterways traffic, at the latest one hour before the goods are to leave the customs territory of the Union;din the case of rail traffic:where the train voyage from the last train formation station to the customs office of exit takes less than two hours, at the latest one hour before arrival of the goods at the place for which the customs office of exit is competent;in all other cases, at the latest two hours before the goods are to leave the customs territory of the Union.2Notwithstanding paragraph 1, where the pre-departure declaration concerns goods for which an agricultural export refund is claimed ..., it shall be lodged at the competent customs office at the latest at the time of loading the goods ....3In the following situations, the time-limit for lodging the pre-departure declaration shall be that applicable to the active means of transport used to leave the customs territory of the Union:awhere the goods have arrived at the customs office of exit on another means of transport from which they are transferred before leaving the customs territory of the Union (inter-modal transport);bwhere the goods have arrived at the customs office of exit on a means of transport which is itself transported on an active means of transport when leaving the customs territory of the Union (combined transportation).4The time-limits referred to in paragraphs 1, 2 and 3 shall not apply in the case of force majeure. Waiver from the obligation to lodge a pre-departure declaration(Article 263(2)(b) of the Code)Article 2451The lodging of a pre-departure declaration shall be waived for the following goods:aelectrical energy;bgoods leaving by pipeline;citems of correspondence;dgoods moved under the rules of the acts of the Universal Postal Union;ethe goods in Article 104(1)(d) provided that they are not carried under a transport contract;fgoods contained in travellers’ personal baggage ...ggoods which are permitted to be declared for export orally or by conduct in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018;hgoods covered by ATA and CPD carnets; i goods moved or used in the context of military activities under cover of a NATO form 302 or an EU form 302; jgoods carried on vessels moving between Union ports without any intervening call at any port outside the customs territory of the Union;kgoods carried on aircraft moving between Union airports without any intervening call at any airport outside the customs territory of the Union;lweapons and military equipment taken out of the customs territory of the Union by the authorities in charge of the military defence of the United Kingdom, in military transport or transport operated for the sole use of the military authorities;mthe following goods taken out of the customs territory of the Union directly to offshore installations operated by a person established in the customs territory of the Union:goods to be used for construction, repair, maintenance or conversion of the offshore installations;goods to be used to fit or equip the offshore installations;provisions to be used or consumed on the offshore installations;ngoods for which relief can be claimed pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963, other consular conventions or the New York Convention of 16 December 1969 on special missions;ogoods which are supplied for incorporation as part of or accessories in vessels or aircraft and for the operation of the engines, machines and other equipment of vessels or aircraft, as well as foodstuffs and other items to be consumed or sold on board;p goods dispatched from the customs territory of the Union to the Isle of Man, the Channel Islands or Gibraltar.... qgoods dispatched from the customs territory of the Union to the Republic of Ireland, providing:the goods have been placed under a common transit procedure in accordance with the Convention on a common transit procedure; andthe customs office of destination in respect of the goods is in Northern Ireland.2The lodging of a pre-departure declaration shall be waived for goods in the following situations:awhere a vessel that transports the goods between Union ports is to call at a port outside the customs territory of the Union and the goods are to remain loaded on board the vessel during the call at the port outside the customs territory of the Union;bwhere an aircraft that transports the goods between Union airports is to call at an airport outside the customs territory of the Union and the goods are to remain loaded on board the aircraft during the call at the airport outside the customs territory of the Union;cwhere, in a port or airport, the goods are not unloaded from the means of transport which carried them into the customs territory of the Union and which will carry them out of that territory;dwhere the goods were loaded at a previous port or airport in the customs territory of the Union where a pre-departure declaration was lodged or a waiver from the obligation to lodge a pre-departure declaration was applicable and remain on the means of transport that will carry them out of the customs territory of the Union;ewhere goods in temporary storage or placed under the free zone procedure are transhipped from the means of transport that brought them to that temporary storage facility or free zone under the supervision of the same customs office onto a vessel, airplane or railway that will carry them out of the customs territory of the Union, provided that the following conditions are fulfilled:the transhipment is undertaken within 14 days of the presentation of the goods in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018 or in exceptional circumstances, within a longer period authorised by the customs authorities where the period of 14 days is not sufficient to deal with those circumstances;information about the goods is available to the customs authorities;the destination of the goods and the consignee do not change to the knowledge of the carrier;fwhere goods were brought into the customs territory of the Union but they were rejected by the competent customs authority and were immediately returned to the country of export;gwhere goods have been transhipped from the means of transport that brought them into a point of entry, being a Union port, Union airport or the Cheriton Channel Tunnel Terminal at Folkestone, Kent, onto a different means of transport, providing:the goods will be exported on that means of transport from a place that is not the point of entry;the goods are declared for a common transit procedure as defined in paragraph 16(1) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 within 14 days of the date of the presentation of the goods in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018;the goods are moved under a single transport contract;information about the goods is available to the customs authorities; andthe destination of the goods and the consignee do not change to the knowledge of the carrier.3Until 1 October 2021, the lodging of a pre-departure declaration shall be waived in respect of:agoods carried in RoRo vehicles;bpallets, containers and means of transport where those items are—carried under a transport contract; andto be removed from the customs territory of the Union to a place where, in relation to that territory, such a declaration was not required before exit day.In this paragraph, “RoRo vehicle” means a wheeled motorised vehicle or a non-motorised wheeled trailer which may be attached to such a vehicle, which is driven onto, and off, a train or vessel which conveys the vehicle or trailer on board and where the vehicle or trailer is used for the purposes of freight transport. CHAPTER 2 <Strong> <Emphasis>Formalities on exit of goods</Emphasis> </Strong> Means for the exchange of information in cases of presentation of goods at the customs office of exit(Article 6(3)(a) of the Code) Article 246 Where goods are presented at the customs office of exit in accordance with Article 267(2) of the Code means for the exchange of information other than electronic data-processing techniques may be used for the following: identification of the export declaration; communications regarding discrepancies between the goods declared and released for the export procedure and the goods presented. Means for providing evidence that the goods have left the customs territory of the Union(Article 6(3)(a) of the Code) Article 247 For the purposes of certifying the exit of goods, evidence that the goods have left the customs territory of the Union may be provided to the customs office of export using means other than electronic data- processing techniques. CHAPTER 3 <Strong> <Emphasis>Export and re-export</Emphasis> </Strong> Invalidation of the customs declaration or the re-export declaration(Article 174 of the Code) Article 248 1 Where there is a discrepancy in the nature of the goods released for export, re-export or outward processing compared to those presented to the customs office of exit, the customs office of export shall invalidate the declaration concerned. 2 Where, after a period of 150 days from the date of release of the goods for the export procedure, the outward processing procedure or re-export, the customs office of export has received neither information on the exit of the goods nor evidence that the goods have left the customs territory of the Union, that office may invalidate the declaration concerned. 3 Where the customs office of export is informed, in accordance with Article 340 of Implementing Regulation (EU) 2015/2447, that the goods were not taken out of the customs territory of the Union, it shall immediately invalidate the declaration concerned and, where appropriate, it shall immediately invalidate the relevant certification of exit of goods made pursuant to 334(1) of Implementing Regulation (EU) 2015/2447. Means for the retrospective lodgement of an export or re-export declaration(Article 6(3)(a) of the Code) Article 249 Where an export or re-export declaration was required but the goods have been taken out of the customs territory of the Union without such declaration, means of exchange of information other than electronic data-processing techniques may be used for the retrospective lodgement of that export or re-export declaration. Substituted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.Inserted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.Art. 245 excluded (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2020 (S.I. 2020/1613), regs. 1(2), 2(7)(a)Art. 244 excluded (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2020 (S.I. 2020/1613), regs. 1(2), 2(7)(a)Words in Art. 244(2) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(j)(i) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)Words in Art. 244(2) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(j)(ii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)Words in Art. 244(2) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(j)(iii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)Art. 244(1)(a)(iii) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1)); 2020 c. 1, Sch. 5 para. 1(1)Words in Art. 244(1)(a)(ii) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(ia)(i) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(k)); 2020 c. 1, Sch. 5 para. 1(1)Words in Art. 244(1)(a)(ii) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(ia)(ii) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(k)); 2020 c. 1, Sch. 5 para. 1(1)Words in Art. 245(1)(p) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(k)(v)(aa) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(m)); 2020 c. 1, Sch. 5 para. 1(1)Words in Art. 245(1)(p) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(k)(v)(bb) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(m)); 2020 c. 1, Sch. 5 para. 1(1)Word in Art. 245(1) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(k)(i) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)Art. 245(1)(e) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(k)(ii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)Words in Art. 245(1)(l) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(k)(iv) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)Words in Art. 245(2)(e)(i) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(m) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)Art. 245(3) inserted (1.7.2021) by The Customs Safety and Security Procedures (EU Exit) Regulations 2021 (S.I. 2021/778), regs. 1(3), 2(3)Art. 245(1)(q) inserted (1.10.2021) by The Customs (Safety and Security Procedures) Regulations 2021 (S.I. 2021/1011), regs. 1(2), 2(3)Words in Art. 245(1)(f) omitted (1.7.2022) by virtue of The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633), regs. 1, 3(3)(a)Art. 245(1)(g) substituted (1.7.2022) by The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633), regs. 1, 3(3)(b)Art. 245(2)(g) inserted (1.7.2022) by The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633), regs. 1, 3(3)(c)
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<Number>TITLE VIII</Number>
<Title>
<Strong>GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION</Strong>
</Title>
<EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/title/VIII/chapter/1/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/title/VIII/chapter/1" NumberOfProvisions="2" RestrictEndDate="2023-12-19" id="title-VIII-chapter-1" RestrictStartDate="2022-07-01" RestrictExtent="E+W+S+N.I.">
<Number>
<Emphasis>CHAPTER 1</Emphasis>
</Number>
<Title>
<Strong>
<Emphasis>Formalities prior to the exit of goods</Emphasis>
</Strong>
</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
<Title>Time-limit for the lodging of pre-departure declarations(Article 263(1) of the Code)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/244/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244" id="article-244">
<Pnumber>
<CommentaryRef Ref="key-9fe6bf4d1575f79cc8f07ba7f7b78721"/>
Article 244
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/244/1/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/1" id="article-244-1">
<Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
<P2para>
<Text>The pre-departure declaration referred to in Article 263 of the Code shall be lodged at the competent customs office within the following time-limits:</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/244/1/a/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/1/a" id="article-244-1-a">
<Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
<P3para>
<Text>in the case of maritime traffic:</Text>
</P3para>
<P3para>
<OrderedList Type="roman" Decoration="parens">
<ListItem NumberOverride="(i)">
<Para>
<Text>for containerised cargo movements other than those referred to in points (ii) and (iii), at the latest 24 hours before the goods are loaded onto the vessel on which they are to leave the customs territory of the Union;</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(ii)">
<Para>
<Text>
for containerised cargo movements between the customs territory of the Union and
<Substitution ChangeId="key-f7c2d24b9692643bc0ca2d04225998d0-1680599003763" CommentaryRef="key-f7c2d24b9692643bc0ca2d04225998d0">Norway, Ireland</Substitution>
, the Faeroe Islands, Iceland or ports on the Baltic Sea, the North Sea,
<Substitution ChangeId="key-002e7a4e3a7ba09f5debfc100492fce7-1680599044748" CommentaryRef="key-002e7a4e3a7ba09f5debfc100492fce7">the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras</Substitution>
, at the latest two hours before departure from a port in the customs territory of the Union;
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(iii)">
<Para>
<Text>
<CommentaryRef Ref="key-c99df16b5eab9744ec7bc16f25f62340"/>
...
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(iv)">
<Para>
<Text>for movements not involving containerised cargo, at the latest 2 hours prior to departure from a port in the customs territory of the Union;</Text>
</Para>
</ListItem>
</OrderedList>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/244/1/b/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/1/b" id="article-244-1-b">
<Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
<P3para>
<Text>in the case of air traffic, at the latest 30 minutes prior to departure from an airport in the customs territory of the Union;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/244/1/c/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/1/c" id="article-244-1-c">
<Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
<P3para>
<Text>in the case of road and inland waterways traffic, at the latest one hour before the goods are to leave the customs territory of the Union;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/244/1/d/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/1/d" id="article-244-1-d">
<Pnumber PuncBefore="(" PuncAfter=")">d</Pnumber>
<P3para>
<Text>in the case of rail traffic:</Text>
</P3para>
<P3para>
<OrderedList Type="roman" Decoration="parens">
<ListItem NumberOverride="(i)">
<Para>
<Text>where the train voyage from the last train formation station to the customs office of exit takes less than two hours, at the latest one hour before arrival of the goods at the place for which the customs office of exit is competent;</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(ii)">
<Para>
<Text>in all other cases, at the latest two hours before the goods are to leave the customs territory of the Union.</Text>
</Para>
</ListItem>
</OrderedList>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/244/2/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/2" id="article-244-2">
<Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
<P2para>
<Text>
Notwithstanding paragraph 1, where the pre-departure declaration concerns goods for which
<Substitution ChangeId="key-1f30d4eb73323d1a1c156edb70a1b2b4-1680598711942" CommentaryRef="key-1f30d4eb73323d1a1c156edb70a1b2b4">an agricultural export</Substitution>
refund is claimed
<CommentaryRef Ref="key-393fce30ccab45194d1337aeb3a84123"/>
..., it shall be lodged at the competent customs office at the latest at the time of loading the goods
<CommentaryRef Ref="key-2bb6998a6c38c6415069083c4603618d"/>
....
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/244/3/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/3" id="article-244-3">
<Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
<P2para>
<Text>In the following situations, the time-limit for lodging the pre-departure declaration shall be that applicable to the active means of transport used to leave the customs territory of the Union:</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/244/3/a/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/3/a" id="article-244-3-a">
<Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
<P3para>
<Text>where the goods have arrived at the customs office of exit on another means of transport from which they are transferred before leaving the customs territory of the Union (inter-modal transport);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/244/3/b/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/3/b" id="article-244-3-b">
<Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
<P3para>
<Text>where the goods have arrived at the customs office of exit on a means of transport which is itself transported on an active means of transport when leaving the customs territory of the Union (combined transportation).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/244/4/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/4" id="article-244-4">
<Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
<P2para>
<Text>
The time-limits referred to in paragraphs 1, 2 and 3 shall not apply in the case of
<Emphasis>force majeure</Emphasis>
.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2023-12-19" RestrictStartDate="2022-07-01" RestrictExtent="E+W+S+N.I.">
<Title>Waiver from the obligation to lodge a pre-departure declaration(Article 263(2)(b) of the Code)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245" id="article-245">
<Pnumber>
<CommentaryRef Ref="key-8abf0c3367ebff73d70f135aa22d131c"/>
Article 245
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1" id="article-245-1">
<Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-fb89c25ad2229429b5db753a29a8ff48-1680604321170" CommentaryRef="key-fb89c25ad2229429b5db753a29a8ff48">The</Substitution>
lodging of a pre-departure declaration shall be waived for the following goods:
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/a/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/a" id="article-245-1-a">
<Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
<P3para>
<Text>electrical energy;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/b/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/b" id="article-245-1-b">
<Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
<P3para>
<Text>goods leaving by pipeline;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/c/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/c" id="article-245-1-c">
<Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
<P3para>
<Text>items of correspondence;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/d/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/d" id="article-245-1-d">
<Pnumber PuncBefore="(" PuncAfter=")">d</Pnumber>
<P3para>
<Text>goods moved under the rules of the acts of the Universal Postal Union;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/e/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/e" id="article-245-1-e">
<Pnumber PuncBefore="(" PuncAfter=")">
<Substitution ChangeId="key-62065f189ce0c0bd48b69f531d4b8fdb-1680604367510" CommentaryRef="key-62065f189ce0c0bd48b69f531d4b8fdb">e</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-62065f189ce0c0bd48b69f531d4b8fdb-1680604367510" CommentaryRef="key-62065f189ce0c0bd48b69f531d4b8fdb">the goods in Article 104(1)(d) provided that they are not carried under a transport contract;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/f/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/f" id="article-245-1-f">
<Pnumber PuncBefore="(" PuncAfter=")">f</Pnumber>
<P3para>
<Text>
goods contained in travellers’ personal baggage
<CommentaryRef Ref="key-5d1907c54849809c902c507990fd59f0"/>
...
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/g/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/g" id="article-245-1-g">
<Pnumber PuncBefore="(" PuncAfter=")">
<Substitution ChangeId="key-e702e881c5eff882b5585a0ea8f56605-1680705995042" CommentaryRef="key-e702e881c5eff882b5585a0ea8f56605">g</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-e702e881c5eff882b5585a0ea8f56605-1680705995042" CommentaryRef="key-e702e881c5eff882b5585a0ea8f56605">goods which are permitted to be declared for export orally or by conduct in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/h/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/h" id="article-245-1-h">
<Pnumber PuncBefore="(" PuncAfter=")">h</Pnumber>
<P3para>
<Text>goods covered by ATA and CPD carnets;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/i/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/i" id="article-245-1-i">
<Pnumber PuncBefore="(" PuncAfter=")">
<Substitution ChangeId="O004001M053" CommentaryRef="c000001">i </Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="O004001M053" CommentaryRef="c000001"> goods moved or used in the context of military activities under cover of a NATO form 302 or an EU form 302;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/j/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/j" id="article-245-1-j">
<Pnumber PuncBefore="(" PuncAfter=")">j</Pnumber>
<P3para>
<Text>goods carried on vessels moving between Union ports without any intervening call at any port outside the customs territory of the Union;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/k/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/k" id="article-245-1-k">
<Pnumber PuncBefore="(" PuncAfter=")">k</Pnumber>
<P3para>
<Text>goods carried on aircraft moving between Union airports without any intervening call at any airport outside the customs territory of the Union;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/l/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/l" id="article-245-1-l">
<Pnumber PuncBefore="(" PuncAfter=")">l</Pnumber>
<P3para>
<Text>
weapons and military equipment taken out of the customs territory of the Union by the authorities in charge of the military defence of
<Substitution ChangeId="key-0c306d9e3e9bd1093176b0a883e253c4-1680605417947" CommentaryRef="key-0c306d9e3e9bd1093176b0a883e253c4">the United Kingdom</Substitution>
, in military transport or transport operated for the sole use of the military authorities;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/m/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/m" id="article-245-1-m">
<Pnumber PuncBefore="(" PuncAfter=")">m</Pnumber>
<P3para>
<Text>the following goods taken out of the customs territory of the Union directly to offshore installations operated by a person established in the customs territory of the Union:</Text>
</P3para>
<P3para>
<OrderedList Type="roman" Decoration="parens">
<ListItem NumberOverride="(i)">
<Para>
<Text>goods to be used for construction, repair, maintenance or conversion of the offshore installations;</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(ii)">
<Para>
<Text>goods to be used to fit or equip the offshore installations;</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(iii)">
<Para>
<Text>provisions to be used or consumed on the offshore installations;</Text>
</Para>
</ListItem>
</OrderedList>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/n/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/n" id="article-245-1-n">
<Pnumber PuncBefore="(" PuncAfter=")">n</Pnumber>
<P3para>
<Text>goods for which relief can be claimed pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963, other consular conventions or the New York Convention of 16 December 1969 on special missions;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/o/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/o" id="article-245-1-o">
<Pnumber PuncBefore="(" PuncAfter=")">o</Pnumber>
<P3para>
<Text>goods which are supplied for incorporation as part of or accessories in vessels or aircraft and for the operation of the engines, machines and other equipment of vessels or aircraft, as well as foodstuffs and other items to be consumed or sold on board;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/p/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/p" id="article-245-1-p">
<Pnumber PuncBefore="(" PuncAfter=")">
<Substitution ChangeId="O004001M054" CommentaryRef="c000001">p</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="O004001M054" CommentaryRef="c000001"> goods dispatched from the customs territory of the Union to </Substitution>
<Substitution ChangeId="O004001M054" CommentaryRef="c000001">
<Substitution ChangeId="key-a82393a00c8c96d71941de7d852c35c3-1680601895621" CommentaryRef="key-a82393a00c8c96d71941de7d852c35c3">the Isle of Man, the Channel Islands or</Substitution>
</Substitution>
<Substitution ChangeId="O004001M054" CommentaryRef="c000001"> Gibraltar</Substitution>
<CommentaryRef Ref="key-6c99af9a37959a219aff23c46d4ccf19"/>
<Substitution ChangeId="O004001M054" CommentaryRef="c000001">....</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/1/q/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/q" id="article-245-1-q">
<Pnumber PuncBefore="(" PuncAfter=")">
<Addition ChangeId="key-7466b15aedbdf11e0b1f43c0853c2bd5-1680702528312" CommentaryRef="key-7466b15aedbdf11e0b1f43c0853c2bd5">q</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-7466b15aedbdf11e0b1f43c0853c2bd5-1680702528312" CommentaryRef="key-7466b15aedbdf11e0b1f43c0853c2bd5">goods dispatched from the customs territory of the Union to the Republic of Ireland, providing:</Addition>
</Text>
</P3para>
<P3para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="(i)">
<Para>
<Text>
<Addition ChangeId="key-7466b15aedbdf11e0b1f43c0853c2bd5-1680702528312" CommentaryRef="key-7466b15aedbdf11e0b1f43c0853c2bd5">the goods have been placed under a common transit procedure in accordance with the Convention on a common transit procedure; and</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(ii)">
<Para>
<Text>
<Addition ChangeId="key-7466b15aedbdf11e0b1f43c0853c2bd5-1680702528312" CommentaryRef="key-7466b15aedbdf11e0b1f43c0853c2bd5">the customs office of destination in respect of the goods is in Northern Ireland.</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/2/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/2" id="article-245-2">
<Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
<P2para>
<Text>The lodging of a pre-departure declaration shall be waived for goods in the following situations:</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/2/a/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/2/a" id="article-245-2-a">
<Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
<P3para>
<Text>where a vessel that transports the goods between Union ports is to call at a port outside the customs territory of the Union and the goods are to remain loaded on board the vessel during the call at the port outside the customs territory of the Union;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/2/b/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/2/b" id="article-245-2-b">
<Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
<P3para>
<Text>where an aircraft that transports the goods between Union airports is to call at an airport outside the customs territory of the Union and the goods are to remain loaded on board the aircraft during the call at the airport outside the customs territory of the Union;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/2/c/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/2/c" id="article-245-2-c">
<Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
<P3para>
<Text>where, in a port or airport, the goods are not unloaded from the means of transport which carried them into the customs territory of the Union and which will carry them out of that territory;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/2/d/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/2/d" id="article-245-2-d">
<Pnumber PuncBefore="(" PuncAfter=")">d</Pnumber>
<P3para>
<Text>where the goods were loaded at a previous port or airport in the customs territory of the Union where a pre-departure declaration was lodged or a waiver from the obligation to lodge a pre-departure declaration was applicable and remain on the means of transport that will carry them out of the customs territory of the Union;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/2/e/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/2/e" id="article-245-2-e">
<Pnumber PuncBefore="(" PuncAfter=")">e</Pnumber>
<P3para>
<Text>where goods in temporary storage or placed under the free zone procedure are transhipped from the means of transport that brought them to that temporary storage facility or free zone under the supervision of the same customs office onto a vessel, airplane or railway that will carry them out of the customs territory of the Union, provided that the following conditions are fulfilled:</Text>
</P3para>
<P3para>
<OrderedList Type="roman" Decoration="parens">
<ListItem NumberOverride="(i)">
<Para>
<Text>
the transhipment is undertaken within 14 days of the presentation of the goods in accordance with
<Substitution ChangeId="key-a28b36d53861d7fb3d423b5464e86a05-1680605489761" CommentaryRef="key-a28b36d53861d7fb3d423b5464e86a05">provision made by or under the Taxation (Cross-border Trade) Act 2018</Substitution>
or in exceptional circumstances, within a longer period authorised by the customs authorities where the period of 14 days is not sufficient to deal with those circumstances;
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(ii)">
<Para>
<Text>information about the goods is available to the customs authorities;</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(iii)">
<Para>
<Text>the destination of the goods and the consignee do not change to the knowledge of the carrier;</Text>
</Para>
</ListItem>
</OrderedList>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/2/f/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/2/f" id="article-245-2-f">
<Pnumber PuncBefore="(" PuncAfter=")">f</Pnumber>
<P3para>
<Text>where goods were brought into the customs territory of the Union but they were rejected by the competent customs authority and were immediately returned to the country of export;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/2/g/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/2/g" id="article-245-2-g">
<Pnumber PuncBefore="(" PuncAfter=")">g</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-b04f743197f4b5228f2c973b10fc06e8-1680706076568" CommentaryRef="key-b04f743197f4b5228f2c973b10fc06e8">where goods have been transhipped from the means of transport that brought them into a point of entry, being a Union port, Union airport or the Cheriton Channel Tunnel Terminal at Folkestone, Kent, onto a different means of transport, providing:</Addition>
</Text>
</P3para>
<P3para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="(i)">
<Para>
<Text>
<Addition ChangeId="key-b04f743197f4b5228f2c973b10fc06e8-1680706076568" CommentaryRef="key-b04f743197f4b5228f2c973b10fc06e8">the goods will be exported on that means of transport from a place that is not the point of entry;</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(ii)">
<Para>
<Text>
<Addition ChangeId="key-b04f743197f4b5228f2c973b10fc06e8-1680706076568" CommentaryRef="key-b04f743197f4b5228f2c973b10fc06e8">the goods are declared for a common transit procedure as defined in paragraph 16(1) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018 within 14 days of the date of the presentation of the goods in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018;</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(iii)">
<Para>
<Text>
<Addition ChangeId="key-b04f743197f4b5228f2c973b10fc06e8-1680706076568" CommentaryRef="key-b04f743197f4b5228f2c973b10fc06e8">the goods are moved under a single transport contract;</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(iv)">
<Para>
<Text>
<Addition ChangeId="key-b04f743197f4b5228f2c973b10fc06e8-1680706076568" CommentaryRef="key-b04f743197f4b5228f2c973b10fc06e8">information about the goods is available to the customs authorities; and</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(v)">
<Para>
<Text>
<Addition ChangeId="key-b04f743197f4b5228f2c973b10fc06e8-1680706076568" CommentaryRef="key-b04f743197f4b5228f2c973b10fc06e8">the destination of the goods and the consignee do not change to the knowledge of the carrier.</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/3/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/3" id="article-245-3">
<Pnumber PuncAfter=".">
<Addition ChangeId="key-3fb328a061ab1cb5bd1242a029e66a12-1680694530906" CommentaryRef="key-3fb328a061ab1cb5bd1242a029e66a12">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-3fb328a061ab1cb5bd1242a029e66a12-1680694530906" CommentaryRef="key-3fb328a061ab1cb5bd1242a029e66a12">Until 1 October 2021, the lodging of a pre-departure declaration shall be waived in respect of:</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/3/a/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/3/a" id="article-245-3-a">
<Pnumber PuncBefore="(" PuncAfter=")">
<Addition ChangeId="key-3fb328a061ab1cb5bd1242a029e66a12-1680694530906" CommentaryRef="key-3fb328a061ab1cb5bd1242a029e66a12">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-3fb328a061ab1cb5bd1242a029e66a12-1680694530906" CommentaryRef="key-3fb328a061ab1cb5bd1242a029e66a12">goods carried in RoRo vehicles;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/245/3/b/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/3/b" id="article-245-3-b">
<Pnumber PuncBefore="(" PuncAfter=")">
<Addition ChangeId="key-3fb328a061ab1cb5bd1242a029e66a12-1680694530906" CommentaryRef="key-3fb328a061ab1cb5bd1242a029e66a12">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-3fb328a061ab1cb5bd1242a029e66a12-1680694530906" CommentaryRef="key-3fb328a061ab1cb5bd1242a029e66a12">pallets, containers and means of transport where those items are—</Addition>
</Text>
</P3para>
<P3para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="(i)">
<Para>
<Text>
<Addition ChangeId="key-3fb328a061ab1cb5bd1242a029e66a12-1680694530906" CommentaryRef="key-3fb328a061ab1cb5bd1242a029e66a12">carried under a transport contract; and</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(ii)">
<Para>
<Text>
<Addition ChangeId="key-3fb328a061ab1cb5bd1242a029e66a12-1680694530906" CommentaryRef="key-3fb328a061ab1cb5bd1242a029e66a12">to be removed from the customs territory of the Union to a place where, in relation to that territory, such a declaration was not required before exit day.</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</P3para>
</P3>
<Text>
<Addition ChangeId="key-3fb328a061ab1cb5bd1242a029e66a12-1680694530906" CommentaryRef="key-3fb328a061ab1cb5bd1242a029e66a12">In this paragraph, “RoRo vehicle” means a wheeled motorised vehicle or a non-motorised wheeled trailer which may be attached to such a vehicle, which is driven onto, and off, a train or vessel which conveys the vehicle or trailer on board and where the vehicle or trailer is used for the purposes of freight transport.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</EUChapter>
<EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/title/VIII/chapter/2/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/title/VIII/chapter/2" NumberOfProvisions="2" id="title-VIII-chapter-2" RestrictExtent="E+W+S+N.I." RestrictStartDate="2015-07-28">
<Number>
<Emphasis>CHAPTER 2</Emphasis>
</Number>
<Title>
<Strong>
<Emphasis>Formalities on exit of goods</Emphasis>
</Strong>
</Title>
<P1group RestrictStartDate="2015-07-28" RestrictExtent="E+W+S+N.I.">
<Title>Means for the exchange of information in cases of presentation of goods at the customs office of exit(Article 6(3)(a) of the Code)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/246/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/246" id="article-246">
<Pnumber>Article 246</Pnumber>
<P1para>
<Text>Where goods are presented at the customs office of exit in accordance with Article 267(2) of the Code means for the exchange of information other than electronic data-processing techniques may be used for the following:</Text>
</P1para>
<P1para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="(a)">
<Para>
<Text>identification of the export declaration;</Text>
</Para>
</ListItem>
<ListItem NumberOverride="(b)">
<Para>
<Text>communications regarding discrepancies between the goods declared and released for the export procedure and the goods presented.</Text>
</Para>
</ListItem>
</OrderedList>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-07-28" RestrictExtent="E+W+S+N.I.">
<Title>Means for providing evidence that the goods have left the customs territory of the Union(Article 6(3)(a) of the Code)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/247/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/247" id="article-247">
<Pnumber>Article 247</Pnumber>
<P1para>
<Text>For the purposes of certifying the exit of goods, evidence that the goods have left the customs territory of the Union may be provided to the customs office of export using means other than electronic data- processing techniques.</Text>
</P1para>
</P1>
</P1group>
</EUChapter>
<EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/title/VIII/chapter/3/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/title/VIII/chapter/3" NumberOfProvisions="2" id="title-VIII-chapter-3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-07-16">
<Number>
<Emphasis>CHAPTER 3</Emphasis>
</Number>
<Title>
<Strong>
<Emphasis>Export and re-export</Emphasis>
</Strong>
</Title>
<P1group RestrictStartDate="2020-07-16" RestrictExtent="E+W+S+N.I.">
<Title>Invalidation of the customs declaration or the re-export declaration(Article 174 of the Code)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/248/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/248" id="article-248">
<Pnumber>Article 248</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/248/1/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/248/1" id="article-248-1">
<Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
<P2para>
<Text>Where there is a discrepancy in the nature of the goods released for export, re-export or outward processing compared to those presented to the customs office of exit, the customs office of export shall invalidate the declaration concerned.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/248/2/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/248/2" id="article-248-2">
<Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
<P2para>
<Text>Where, after a period of 150 days from the date of release of the goods for the export procedure, the outward processing procedure or re-export, the customs office of export has received neither information on the exit of the goods nor evidence that the goods have left the customs territory of the Union, that office may invalidate the declaration concerned.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/248/3/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/248/3" id="article-248-3">
<Pnumber PuncBefore="" PuncAfter=".">
<Addition ChangeId="O004001M055" CommentaryRef="c000003">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="O004001M055" CommentaryRef="c000003">Where the customs office of export is informed, in accordance with Article 340 of Implementing Regulation (EU) 2015/2447, that the goods were not taken out of the customs territory of the Union, it shall immediately invalidate the declaration concerned and, where appropriate, it shall immediately invalidate the relevant certification of exit of goods made pursuant to 334(1) of Implementing Regulation (EU) 2015/2447.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2015-07-28" RestrictExtent="E+W+S+N.I.">
<Title>Means for the retrospective lodgement of an export or re-export declaration(Article 6(3)(a) of the Code)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/249/2022-07-01" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/249" id="article-249">
<Pnumber>Article 249</Pnumber>
<P1para>
<Text>Where an export or re-export declaration was required but the goods have been taken out of the customs territory of the Union without such declaration, means of exchange of information other than electronic data-processing techniques may be used for the retrospective lodgement of that export or re-export declaration.</Text>
</P1para>
</P1>
</P1group>
</EUChapter>
</EUTitle>
</EUBody>
</EURetained>
<Commentaries>
<Commentary Type="F" Source="EU" id="c000001">
<Para>
<Text>
Substituted by
<Citation URI="http://www.legislation.gov.uk/id/eur/2020/877" id="ccd13e29120230321105145807Z" Class="EuropeanUnionRegulation" Year="2020" Number="877" Title="Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code">Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary Type="F" Source="EU" id="c000003">
<Para>
<Text>
Inserted by
<Citation URI="http://www.legislation.gov.uk/id/eur/2020/877" id="ccd13e29820230321105145807Z" Class="EuropeanUnionRegulation" Year="2020" Number="877" Title="Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code">Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="key-8abf0c3367ebff73d70f135aa22d131c" Type="C">
<Para>
<Text>
<CitationSubRef id="cx4bk0xa4-00639" SectionRef="article-245" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245">Art. 245</CitationSubRef>
excluded (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1613" id="cx4bk0xa4-00640" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1613" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2020">The Customs Safety and Security Procedures (EU Exit) Regulations 2020 (S.I. 2020/1613)</Citation>
,
<CitationSubRef CitationRef="cx4bk0xa4-00640" id="cx4bk0xa4-00641" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1613/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx4bk0xa4-00640" id="cx4bk0xa4-00642" SectionRef="regulation-2-7-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1613/regulation/2/7/a" Operative="true">2(7)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-9fe6bf4d1575f79cc8f07ba7f7b78721" Type="C">
<Para>
<Text>
<CitationSubRef id="cx4bk0xa4-00690" SectionRef="article-244" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244">Art. 244</CitationSubRef>
excluded (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1613" id="cx4bk0xa4-00691" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1613" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2020">The Customs Safety and Security Procedures (EU Exit) Regulations 2020 (S.I. 2020/1613)</Citation>
,
<CitationSubRef CitationRef="cx4bk0xa4-00691" id="cx4bk0xa4-00692" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1613/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cx4bk0xa4-00691" id="cx4bk0xa4-00693" SectionRef="regulation-2-7-a" URI="http://www.legislation.gov.uk/id/uksi/2020/1613/regulation/2/7/a" Operative="true">2(7)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1f30d4eb73323d1a1c156edb70a1b2b4" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cxoc4smn4-00015" SectionRef="article-244-2" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/2">Art. 244(2)</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/715" id="cxoc4smn4-00016" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="715" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2019">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</Citation>
,
<CitationSubRef CitationRef="cxoc4smn4-00016" id="cxoc4smn4-00017" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoc4smn4-00016" id="cxoc4smn4-00018" SectionRef="regulation-3-3-j-i" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/3/j/i" Operative="true">3(3)(j)(i)</CitationSubRef>
(as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1624" id="cxoc4smn4-00019" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1624">S.I. 2020/1624</Citation>
,
<CitationSubRef CitationRef="cxoc4smn4-00019" id="cxoc4smn4-00020" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoc4smn4-00019" id="cxoc4smn4-00021" SectionRef="regulation-9" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="cxoc4smn4-00022" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef CitationRef="cxoc4smn4-00022" id="cxoc4smn4-00023" SectionRef="schedule-5-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-393fce30ccab45194d1337aeb3a84123" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cxoc4smn4-00029" SectionRef="article-244-2" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/2">Art. 244(2)</CitationSubRef>
omitted (31.12.2020) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/715" id="cxoc4smn4-00030" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="715" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2019">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</Citation>
,
<CitationSubRef CitationRef="cxoc4smn4-00030" id="cxoc4smn4-00031" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoc4smn4-00030" id="cxoc4smn4-00032" SectionRef="regulation-3-3-j-ii" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/3/j/ii" Operative="true">3(3)(j)(ii)</CitationSubRef>
(as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1624" id="cxoc4smn4-00033" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1624">S.I. 2020/1624</Citation>
,
<CitationSubRef CitationRef="cxoc4smn4-00033" id="cxoc4smn4-00034" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoc4smn4-00033" id="cxoc4smn4-00035" SectionRef="regulation-9" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="cxoc4smn4-00036" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef CitationRef="cxoc4smn4-00036" id="cxoc4smn4-00037" SectionRef="schedule-5-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2bb6998a6c38c6415069083c4603618d" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cxoc4smn4-00043" SectionRef="article-244-2" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/2">Art. 244(2)</CitationSubRef>
omitted (31.12.2020) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/715" id="cxoc4smn4-00044" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="715" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2019">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</Citation>
,
<CitationSubRef CitationRef="cxoc4smn4-00044" id="cxoc4smn4-00045" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoc4smn4-00044" id="cxoc4smn4-00046" SectionRef="regulation-3-3-j-iii" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/3/j/iii" Operative="true">3(3)(j)(iii)</CitationSubRef>
(as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1624" id="cxoc4smn4-00047" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1624">S.I. 2020/1624</Citation>
,
<CitationSubRef CitationRef="cxoc4smn4-00047" id="cxoc4smn4-00048" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoc4smn4-00047" id="cxoc4smn4-00049" SectionRef="regulation-9" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="cxoc4smn4-00050" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef CitationRef="cxoc4smn4-00050" id="cxoc4smn4-00051" SectionRef="schedule-5-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c99df16b5eab9744ec7bc16f25f62340" Type="F">
<Para>
<Text>
<CitationSubRef id="ccd8e1202304061624179420100" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/1/a/iii" SectionRef="article-244-1-a-iii">Art. 244(1)(a)(iii)</CitationSubRef>
revoked (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/715" id="d10e4" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="715" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2019">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</Citation>
,
<CitationSubRef id="ccd8e7202304061624179420100" CitationRef="d10e4" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/2" Operative="true" SectionRef="regulation-3-2">reg. 3(2)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1379" id="d10e10" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1379">S.I. 2020/1379</Citation>
,
<CitationSubRef id="ccd8e13202304061624179420100" CitationRef="d10e10" URI="http://www.legislation.gov.uk/id/uksi/2020/1379/regulation/1/3" SectionRef="regulation-1-3">regs. 1(3)</CitationSubRef>
,
<CitationSubRef id="ccd8e16202304061624179420100" CitationRef="d10e10" URI="http://www.legislation.gov.uk/id/uksi/2020/1379/regulation/4/1" Operative="true" SectionRef="regulation-4-1">4(1)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="d10e20" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef id="ccd8e23202304061624179420100" CitationRef="d10e20" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1" Operative="true" SectionRef="schedule-5-paragraph-1-1">Sch. 5 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f7c2d24b9692643bc0ca2d04225998d0" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="ccd8e2202304061624192610100" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/1/a/ii" SectionRef="article-244-1-a-ii">Art. 244(1)(a)(ii)</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/715" id="d10e5" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="715" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2019">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</Citation>
,
<CitationSubRef id="ccd8e8202304061624192610100" CitationRef="d10e5" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/3/ia/i" Operative="true" SectionRef="regulation-3-3-ia-i">reg. 3(3)(ia)(i)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1379" id="d10e11" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1379">S.I. 2020/1379</Citation>
,
<CitationSubRef id="ccd8e14202304061624192610100" CitationRef="d10e11" URI="http://www.legislation.gov.uk/id/uksi/2020/1379/regulation/1/3" SectionRef="regulation-1-3">regs. 1(3)</CitationSubRef>
,
<CitationSubRef id="ccd8e18202304061624192610100" CitationRef="d10e11" URI="http://www.legislation.gov.uk/id/uksi/2020/1379/regulation/4/2/k" Operative="true" SectionRef="regulation-4-2-k">4(2)(k)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="d10e21" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef id="ccd8e24202304061624192610100" CitationRef="d10e21" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1" Operative="true" SectionRef="schedule-5-paragraph-1-1">Sch. 5 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-002e7a4e3a7ba09f5debfc100492fce7" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="ccd35e2202304061624185970100" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/244/1/a/ii" SectionRef="article-244-1-a-ii">Art. 244(1)(a)(ii)</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/715" id="d37e5" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="715" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2019">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</Citation>
,
<CitationSubRef id="ccd35e8202304061624185970100" CitationRef="d37e5" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/3/ia/ii" Operative="true" SectionRef="regulation-3-3-ia-ii">reg. 3(3)(ia)(ii)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1379" id="d37e11" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1379">S.I. 2020/1379</Citation>
,
<CitationSubRef id="ccd35e14202304061624185970100" CitationRef="d37e11" URI="http://www.legislation.gov.uk/id/uksi/2020/1379/regulation/1/3" SectionRef="regulation-1-3">regs. 1(3)</CitationSubRef>
,
<CitationSubRef id="ccd35e18202304061624185970100" CitationRef="d37e11" URI="http://www.legislation.gov.uk/id/uksi/2020/1379/regulation/4/2/k" Operative="true" SectionRef="regulation-4-2-k">4(2)(k)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="d37e21" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef id="ccd35e24202304061624185970100" CitationRef="d37e21" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1" Operative="true" SectionRef="schedule-5-paragraph-1-1">Sch. 5 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a82393a00c8c96d71941de7d852c35c3" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="ccd8e2202304061627475230100" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/p" SectionRef="article-245-1-p">Art. 245(1)(p)</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/715" id="d10e5" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="715" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2019">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</Citation>
,
<CitationSubRef CitationRef="d10e5" id="ccd8e8202304061627475230100" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/3/k/v/aa" Operative="true" SectionRef="regulation-3-3-k-v-aa">reg. 3(3)(k)(v)(aa)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1379" id="d10e11" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1379">S.I. 2020/1379</Citation>
,
<CitationSubRef CitationRef="d10e11" id="ccd8e14202304061627475230100" URI="http://www.legislation.gov.uk/id/uksi/2020/1379/regulation/1/3" SectionRef="regulation-1-3">regs. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="d10e11" id="ccd8e18202304061627475230100" URI="http://www.legislation.gov.uk/id/uksi/2020/1379/regulation/4/2/m" Operative="true" SectionRef="regulation-4-2-m">4(2)(m)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="d10e21" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef CitationRef="d10e21" id="ccd8e24202304061627475230100" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1" Operative="true" SectionRef="schedule-5-paragraph-1-1">Sch. 5 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6c99af9a37959a219aff23c46d4ccf19" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="ccd8e2202304061627465190100" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/p" SectionRef="article-245-1-p">Art. 245(1)(p)</CitationSubRef>
omitted (31.12.2020) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/715" id="d10e5" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="715" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2019">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</Citation>
,
<CitationSubRef CitationRef="d10e5" id="ccd8e8202304061627465190100" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/3/k/v/bb" Operative="true" SectionRef="regulation-3-3-k-v-bb">reg. 3(3)(k)(v)(bb)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1379" id="d10e11" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1379">S.I. 2020/1379</Citation>
,
<CitationSubRef CitationRef="d10e11" id="ccd8e14202304061627465190100" URI="http://www.legislation.gov.uk/id/uksi/2020/1379/regulation/1/3" SectionRef="regulation-1-3">regs. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="d10e11" id="ccd8e18202304061627465190100" URI="http://www.legislation.gov.uk/id/uksi/2020/1379/regulation/4/2/m" Operative="true" SectionRef="regulation-4-2-m">4(2)(m)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="d10e21" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef CitationRef="d10e21" id="ccd8e24202304061627465190100" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1" Operative="true" SectionRef="schedule-5-paragraph-1-1">Sch. 5 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fb89c25ad2229429b5db753a29a8ff48" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="cxoct9ot4-00033" SectionRef="article-245-1" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1">Art. 245(1)</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/715" id="cxoct9ot4-00034" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="715" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2019">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</Citation>
,
<CitationSubRef CitationRef="cxoct9ot4-00034" id="cxoct9ot4-00035" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoct9ot4-00034" id="cxoct9ot4-00036" SectionRef="regulation-3-3-k-i" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/3/k/i" Operative="true">3(3)(k)(i)</CitationSubRef>
(as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1624" id="cxoct9ot4-00037" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1624">S.I. 2020/1624</Citation>
,
<CitationSubRef CitationRef="cxoct9ot4-00037" id="cxoct9ot4-00038" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoct9ot4-00037" id="cxoct9ot4-00039" SectionRef="regulation-9" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="cxoct9ot4-00040" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef CitationRef="cxoct9ot4-00040" id="cxoct9ot4-00041" SectionRef="schedule-5-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-62065f189ce0c0bd48b69f531d4b8fdb" Type="F">
<Para>
<Text>
<CitationSubRef id="cxoct9ot4-00048" SectionRef="article-245-1-e" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/e">Art. 245(1)(e)</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/715" id="cxoct9ot4-00049" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="715" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2019">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</Citation>
,
<CitationSubRef CitationRef="cxoct9ot4-00049" id="cxoct9ot4-00050" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoct9ot4-00049" id="cxoct9ot4-00051" SectionRef="regulation-3-3-k-ii" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/3/k/ii" Operative="true">3(3)(k)(ii)</CitationSubRef>
(as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1624" id="cxoct9ot4-00052" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1624">S.I. 2020/1624</Citation>
,
<CitationSubRef CitationRef="cxoct9ot4-00052" id="cxoct9ot4-00053" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoct9ot4-00052" id="cxoct9ot4-00054" SectionRef="regulation-9" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="cxoct9ot4-00055" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef CitationRef="cxoct9ot4-00055" id="cxoct9ot4-00056" SectionRef="schedule-5-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0c306d9e3e9bd1093176b0a883e253c4" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cxoct9ot4-00085" SectionRef="article-245-1-l" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/l">Art. 245(1)(l)</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/715" id="cxoct9ot4-00086" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="715" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2019">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</Citation>
,
<CitationSubRef CitationRef="cxoct9ot4-00086" id="cxoct9ot4-00087" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoct9ot4-00086" id="cxoct9ot4-00088" SectionRef="regulation-3-3-k-iv" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/3/k/iv" Operative="true">3(3)(k)(iv)</CitationSubRef>
(as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1624" id="cxoct9ot4-00089" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1624">S.I. 2020/1624</Citation>
,
<CitationSubRef CitationRef="cxoct9ot4-00089" id="cxoct9ot4-00090" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoct9ot4-00089" id="cxoct9ot4-00091" SectionRef="regulation-9" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="cxoct9ot4-00092" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef CitationRef="cxoct9ot4-00092" id="cxoct9ot4-00093" SectionRef="schedule-5-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a28b36d53861d7fb3d423b5464e86a05" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cxoct9ot4-00099" SectionRef="article-245-2-e-i" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/2/e/i">Art. 245(2)(e)(i)</CitationSubRef>
substituted (31.12.2020) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2019/715" id="cxoct9ot4-00100" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="715" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2019">The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715)</Citation>
,
<CitationSubRef CitationRef="cxoct9ot4-00100" id="cxoct9ot4-00101" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoct9ot4-00100" id="cxoct9ot4-00102" SectionRef="regulation-3-3-m" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/3/m" Operative="true">3(3)(m)</CitationSubRef>
(as amended by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2020/1624" id="cxoct9ot4-00103" Class="UnitedKingdomStatutoryInstrument" Year="2020" Number="1624">S.I. 2020/1624</Citation>
,
<CitationSubRef CitationRef="cxoct9ot4-00103" id="cxoct9ot4-00104" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxoct9ot4-00103" id="cxoct9ot4-00105" SectionRef="regulation-9" URI="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/9">9</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="cxoct9ot4-00106" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>
,
<CitationSubRef CitationRef="cxoct9ot4-00106" id="cxoct9ot4-00107" SectionRef="schedule-5-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-3fb328a061ab1cb5bd1242a029e66a12" Type="F">
<Para>
<Text>
<CitationSubRef id="cxpxa5kb4-00006" SectionRef="article-245-3" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/3">Art. 245(3)</CitationSubRef>
inserted (1.7.2021) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2021/778" id="cxpxa5kb4-00007" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="778" Title="The Customs Safety and Security Procedures (EU Exit) Regulations 2021">The Customs Safety and Security Procedures (EU Exit) Regulations 2021 (S.I. 2021/778)</Citation>
,
<CitationSubRef CitationRef="cxpxa5kb4-00007" id="cxpxa5kb4-00008" SectionRef="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2021/778/regulation/1/3">regs. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cxpxa5kb4-00007" id="cxpxa5kb4-00009" SectionRef="regulation-2-3" URI="http://www.legislation.gov.uk/id/uksi/2021/778/regulation/2/3" Operative="true">2(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7466b15aedbdf11e0b1f43c0853c2bd5" Type="F">
<Para>
<Text>
<CitationSubRef id="cxq22vf04-00006" SectionRef="article-245-1-q" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/q">Art. 245(1)(q)</CitationSubRef>
inserted (1.10.2021) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2021/1011" id="cxq22vf04-00007" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="1011" Title="The Customs (Safety and Security Procedures) Regulations 2021">The Customs (Safety and Security Procedures) Regulations 2021 (S.I. 2021/1011)</Citation>
,
<CitationSubRef CitationRef="cxq22vf04-00007" id="cxq22vf04-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1011/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cxq22vf04-00007" id="cxq22vf04-00009" SectionRef="regulation-2-3" URI="http://www.legislation.gov.uk/id/uksi/2021/1011/regulation/2/3" Operative="true">2(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5d1907c54849809c902c507990fd59f0" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cxq43oil4-00025" SectionRef="article-245-1-f" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/f">Art. 245(1)(f)</CitationSubRef>
omitted (1.7.2022) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2022/633" id="cxq43oil4-00026" Class="UnitedKingdomStatutoryInstrument" Year="2022" Number="633" Title="The Customs (Safety and Security Procedures) Regulations 2022">The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633)</Citation>
,
<CitationSubRef CitationRef="cxq43oil4-00026" id="cxq43oil4-00027" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/633/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cxq43oil4-00026" id="cxq43oil4-00028" SectionRef="regulation-3-3-a" URI="http://www.legislation.gov.uk/id/uksi/2022/633/regulation/3/3/a" Operative="true">3(3)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e702e881c5eff882b5585a0ea8f56605" Type="F">
<Para>
<Text>
<CitationSubRef id="cxq43oil4-00007" SectionRef="article-245-1-g" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1/g">Art. 245(1)(g)</CitationSubRef>
substituted (1.7.2022) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2022/633" id="cxq43oil4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2022" Number="633" Title="The Customs (Safety and Security Procedures) Regulations 2022">The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633)</Citation>
,
<CitationSubRef CitationRef="cxq43oil4-00008" id="cxq43oil4-00009" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/633/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cxq43oil4-00008" id="cxq43oil4-00010" SectionRef="regulation-3-3-b" URI="http://www.legislation.gov.uk/id/uksi/2022/633/regulation/3/3/b" Operative="true">3(3)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b04f743197f4b5228f2c973b10fc06e8" Type="F">
<Para>
<Text>
<CitationSubRef id="cxq43oil4-00016" SectionRef="article-245-2-g" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/2/g">Art. 245(2)(g)</CitationSubRef>
inserted (1.7.2022) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2022/633" id="cxq43oil4-00017" Class="UnitedKingdomStatutoryInstrument" Year="2022" Number="633" Title="The Customs (Safety and Security Procedures) Regulations 2022">The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633)</Citation>
,
<CitationSubRef CitationRef="cxq43oil4-00017" id="cxq43oil4-00018" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/633/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="cxq43oil4-00017" id="cxq43oil4-00019" SectionRef="regulation-3-3-c" URI="http://www.legislation.gov.uk/id/uksi/2022/633/regulation/3/3/c" Operative="true">3(3)(c)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>