- Latest available (Revised)
- Original (As adopted by EU)
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
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
There are currently no known outstanding effects for the Commission Delegated Regulation (EU) 2015/2446.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
The supervising customs office shall make available the following data elements in accordance with Article 181(1). Where a customs declaration or re-export declaration/notification refers to an INF, the competent customs authorities shall provide additional data elements in accordance with Article 181(3).
The holder of an authorisation for inward processing IM/EX which involves one Member State may request the supervising customs office to make the relevant INF data elements available via the electronic system relating to INF in order to prepare the standardised exchange of information between customs authorities, if the responsible customs authority has requested such INF.
Note:
(M) means mandatory and (O) means optional
Common data elements | Comments |
---|---|
[F1Authorisation/declaration number (M)] | |
Person making the request (M) | EORI number used for identification purposes |
[F2Declarant (O)] | [F2Only if this person is different from the holder of the authorisation] |
INF number (M) | Unique number given by the supervising customs office [e.g. IP EX/IM/123456/GB + authorisation no] |
Supervising customs office (M) | COL code would be used for identification purposes |
Customs office using the INF data elements (O) | COL code would be used for identification purposes. This data element will be provided if the INF data elements are actually used. |
Description of the goods which are covered by the INF (M) | |
[F1CN code, net quantity (including net mass and/or supplementary units when applicable), value of goods (indicating the relevant currency) (M)] | [F1These data elements are related to the total net quantity of goods for which the INF is requested. Before the relevant customs declaration(s) is (are) lodged, the tariff classification of goods must be the same as the one established in the authorisation granted by the competent customs authorities. Before the relevant customs declaration is lodged, the value can be estimated according to the authorisation granted by the competent customs authorities.] |
Description of the processed products which are covered by the INF (M) | |
[F1CN code, net quantity (including net mass and/or supplementary units when applicable), value of processed products (indicating the relevant currency) (M)] | [F1These data elements are related to the total net quantity of processed products for which the INF is requested. Before the relevant customs declaration(s) is (are) lodged, the tariff classification of processed products must be the same as the one established in the authorisation granted by the competent customs authorities. Before the relevant customs declaration is lodged, the value can be estimated according to the authorisation granted by the competent customs authorities.] |
Particulars of the customs declaration(s) placing goods under the special procedure (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
MRN (O) | This data element may be provided if the INF data elements are actually used. |
Remarks (O) | Any additional information may be entered |
Specific data elements IP | Comments |
---|---|
If a customs debt is incurred, the amount of import duty shall be calculated in accordance with Article 86(3) of the Code (O) | — |
Equivalent goods (O) | — |
Prior exportation (O) | — |
[F1Business case IP IM/EX (as referred to in Article 1(30))] | |
Customs declaration of placement under inward processing was accepted (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
Particulars necessary for application of commercial policy measures (O) | — |
Last date for discharge (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
[F1CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)] | Indicate the quantity of goods which were placed under IP. This data element shall be provided by the customs office of placement. |
The declaration of discharge was accepted (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of discharge. |
[F1CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)] | In case of discharge, indicate the quantity of processed products which is available. This data element shall be provided by the customs office of discharge. |
Date of exit and exit result (O) | These data elements shall be provided by the customs office of exit. |
[F1Business case IP EX/IM (as referred to in Article 1(29)] | |
Export declaration under IP EX/IM was accepted (O) | Where a export declaration refers to the INF, this data element shall be provided by the customs office of export. |
Particulars necessary for application of commercial policy measures (O) | |
Last date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export. |
[F1CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)] | Indicate the quantity of goods which can be placed under IP. This data element shall be provided by the customs office of export. |
Date of exit and exit result | These data elements shall be provided by the customs office of exit. |
Date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
[F1CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)] | In case of placement of non-Union goods under inward processing, indicate the quantity available. This data element shall be provided by the customs office of placement. |
Specific data elements OP | Comments |
---|---|
[F1Business case OP EX/IM (as referred to in Article 1(28)] | |
Country of processing (O) | — |
Member State of re-importation (O) | — |
Equivalent goods (O) | — |
Customs declaration OP number (M) | Where a customs declaration for OP refers to the INF, this data element shall be provided by the customs office of export/placement. |
Identification of goods (M) | (M) unless equivalent goods may be used. Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
[F1CN Code, net quantity (including net mass and/or supplementary units when applicable) (M)] | In case of placement of Union goods under outward processing, indicate the quantity available. This data element shall be provided by the customs office of export/placement. |
Last date of re-importation of processed products (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
Exit result (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of exit. |
Date of re-importation of processed products (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office for release for free circulation. |
Particulars of the customs declaration(s) for release for free circulation (O) | Where a customs declaration for release for free circulation refers to the INF, this data element shall be provided by the customs office for release for free circulation. |
[F1CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)] | In case of re-importation of processed products, indicate the quantity of processed products which can be re-imported under outward processing. This data element shall be provided by the customs office for release for free circulation. |
[F1Business case OP IM/EX (as referred to in Article 1(27)] | |
Prior importation of processed products (O) | This data element shall be provided by the customs office for release for free circulation. (guarantee must be provided) |
Last date of placement of Union goods, which are replaced by equivalent goods, under outward processing (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office for release for free circulation. |
Date of placement of Union goods, which are replaced by equivalent goods, under outward processing (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
[F1CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)] | In case of placement of Union goods, which are replaced by equivalent goods, under outward processing, indicate the quantity of Union goods which must be placed under outward processing. Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
Exit result (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of exit. |
Common data elements | Comments |
---|---|
Type of request (M) | Procedure needs to be identified (IP or IP CPM). The data element ‘Type of request’ is needed only in cases where the customs declaration does not refer to an INF. |
The responsible customs authority as referred to in Article 101(1) of the Code (M) | COL code would be used for identification purposes |
Authorisation number (M) | — |
CPM (O) | |
Supervising customs office receiving the request (M) | COL code would be used for identification purposes |
Description of the goods or processed products for which the INF is requested (M) | — |
CN Code, net quantity, value (M) | |
MRN (O) | |
[F2Date on which the customs debt is incurred or on which CPM apply (M) | ] |
Remarks (O) | Any additional information may be entered |
The supervising customs office receiving the request shall make available the following data elements:
Specific data elements IP IM/EX | Comments |
---|---|
The amount of import duty to be entered in the accounts and notified to the debtor in accordance with Article 86(3) of the Code (O) | — |
Particulars necessary for application of commercial policy measures (O) | — |
INF number (M) | Unique number given by the supervising customs office [e.g. IP/123456/GB + authorisation no (EORI no is part of the authorisation no)] |
MRN (O) | — |
Textual Amendments
F1Substituted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.
F2Inserted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Regulation you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: