http://www.legislation.gov.uk/id/eur/2015/2446

http://www.legislation.gov.uk/eur/2015/2446/article/79

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

Commission Delegated Regulation (EU) 2015/2446

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

King's Printer of Acts of Parliament

https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2446-20200716

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2024-06-20

Expert Participation

2023-12-19

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

Art. 5(1)(a)(i)

The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019

reg. 3(2)(b)(ii)(aa)

reg. 1(4)

reg. 1(2)

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

Art. 5(1)(a)(iv)

The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019

reg. 3(2)(b)(ii)(bb)

reg. 1(4)

reg. 1(2)

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

Art. 5(2A)

The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019

reg. 3(2)(d)

reg. 1(4)

reg. 1(2)

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

Art. 7(1)(b)

The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019

reg. 3(4)(a)(ii)

reg. 1(4)

reg. 1(2)

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

Annex 12-1

Ch. 3

The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019

reg. 3(5)

reg. 1(4)

reg. 1(2)

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

Art. 104(6)

The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019

reg. 3(2)

reg. 1(3)

reg. 1(2)

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

Art. 244(5)-(8)

The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019

reg. 3(3)

reg. 1(3)

reg. 1(2)

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

Art. 245(3)

(4)

The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019

reg. 3(4)

reg. 1(3)

reg. 1(2)

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

Art. 104(5)

The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019

reg. 4

reg. 1(3)

reg. 1(2)

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

Art. 5(1)(a)(iv)

The Customs Safety and Security Procedures (EU Exit) Regulations 2019

reg. 3(2)

reg. 1(2)

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

Art. 245(1A)

The Customs Safety and Security Procedures (EU Exit) Regulations 2019

reg. 3(3)(l)

reg. 1(2)

TITLE IIICUSTOMS DEBT AND GUARANTEES

CHAPTER 1Incurrence of a customs debt

Subsection 2Time-limit for establishing the place where the customs debt is incurred

Article 79Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the ATA Convention or the Istanbul Convention(Article 87(2) of the Code)

For goods placed under transit in accordance with the Customs Convention on the ATA Carnet for the Temporary Admission of Goods done at Brussels on 6 December 1961, including any subsequent amendments (ATA Convention) or with the Convention on Temporary Admission, including any subsequent amendments (Istanbul Convention) the time-limit referred to in Article 87(2) of the Code shall be seven months from the date on which the goods should have been presented at the customs office of destination.