Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
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Point in time view as at 31/12/2020.
There are currently no known outstanding effects by UK legislation for Regulation (EU) No 952/2013 of the European Parliament and of the Council, Article 265.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine:
the specific time-limit, referred to in Article 263(1), within which the pre-departure declaration is to be lodged before the goods are taken out of the customs territory of the Union taking into account the type of traffic;
[X1the specific cases where the obligation to lodge a pre-departure declaration is waived in accordance with point (b) of Article 263(2).]
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