Commission Delegated Regulation (EU) 2015/2446Show full title

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

Article 6U.K.Persons other than economic operators(Article 9(3) of the Code)

1.Persons other than economic operators shall register with the customs authorities where one of the following conditions is met:

[F1(a) such registration is required by [F2applicable] legislation F3...;]

(b)the person engages in operations for which an EORI number must be provided pursuant to Annex A and Annex B.

2.By way of derogation from paragraph 1, where a person other than an economic operator only occasionally lodges customs declarations, and the customs authorities consider this to be justified, registration shall not be required.