Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (c. 2447)

TITLE V U.K. GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 2 U.K. Placing goods under a customs procedure

Section 1 U.K. General provisions

Article 218 U.K. Customs formalities deemed to have been carried out by an act referred to in Article 141(1) of Delegated Regulation (EU) 2015/2446(Articles 6(3)(a) and 158(2) of the Code)

For the purposes of Articles 138, 139 and 140 of Delegated Regulation (EU) 2015/2446, the following customs formalities shall be deemed to have been carried out by an act referred to in Article 141(1) of that Delegated Regulation:

(a)

the conveying of the goods in accordance with Article 135 of the Code and the presenting of the goods to customs in accordance with Article 139 of the Code;

(b)

the presenting of the goods to customs in accordance with Article 267 of the Code;

(c)

the acceptance of the customs declaration by the customs authorities in accordance with Article 172 of the Code;

(d)

the release of the goods by the customs authorities in accordance with Article 194 of the Code.