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Commission Implementing Regulation (EU) 2015/2447Dangos y teitl llawn
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
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Changes over time for: CHAPTER 4
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Commission Implementing Regulation (EU) 2015/2447,
CHAPTER 4
is up to date with all changes known to be in force on or before 10 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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CHAPTER 4 U.K. Specific use
Section 1 U.K. Temporary admission
Article 322U.K.Discharge of the temporary admission procedure in cases concerning means of rail transport, pallets and containers(Article 215 of the Code)
1.For means of rail transport used jointly under an agreement between Union and non-Union carriers providing transport services by rail, the temporary admission procedure maybe discharged when means of rail transport of the same type or of the same value as those which were put at the disposal of a person established in the customs territory of the Union are exported or re-exported.
2.For pallets, the temporary admission procedure maybe discharged when pallets of the same type or of the same value as those which were placed under the procedure are exported or re-exported.
3.For containers, in accordance with the Convention on Customs Treatment of Pool Containers used in International Transport(1), the temporary admission procedure shall be discharged when containers of the same type or of the same value as those which were placed under the procedure are exported or re-exported.
Article 323U.K.Special discharge for goods for events or for sale(Article 215 of the Code)
For the purposes of discharging the temporary admission procedure in respect of goods referred to in Article 234(1) of Delegated Regulation (EU) 2015/2446 with the exception of goods referred to in Article 1(1) of Directive 2008/118/EC, their consumption, destruction or distribution free of charge to the public at the event shall be considered as re-export provided that their quantity corresponds to the nature of the event, the number of visitors and the extent of the participation of the holder of the procedure therein.
[F1Article 323a U.K. Special discharge for goods to be moved or used in the context of military activities (Article 215 of the Code)
For the purposes of discharging the temporary admission procedure in respect of goods referred to in Article 235a of Delegated Regulation (EU) 2015/2446, their consumption or destruction shall be considered as re-export provided that the consumed or destroyed quantity corresponds to the nature of the military activity.]
Textual Amendments
F1 Inserted by Commission Implementing Regulation (EU) 2020/893 of 29 June 2020 amending Implementing Regulation (EU) 2015/2447 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.
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