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

http://www.legislation.gov.uk/eur/2015/2446/article/97/2015-07-28

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:32015R2446

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2024-06-05

2015-07-28

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 3Recovery and payment of duty and repayment and remission of the amount of import and export duty

Subsection 1General provisions and procedure

Article 97Extension of the time-limit for taking a decision on repayment or remission(Article 22(3) of the Code)

Where the first subparagraph of Article 116(3) of the Code or point (b) of the second subparagraph of Article 116(3) of the Code applies, the time-limit for taking the decision on repayment or remission shall be suspended until such time as the Member State concerned has received the notification of the Commission’s decision or the notification by the Commission of the return of the file for the reasons provided in Article 98(6).

Where point (b) of the second subparagraph of Article 116 (3) of the Code applies, the time-limit for taking the decision on repayment or remission shall be suspended until such time as the Member State concerned has received the notification of the Commission's decision on the case involving comparable issues in fact and of law.