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 (c. 2446)

TITLE III CUSTOMS DEBT AND GUARANTEES

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

Subsection 1 Notification of the customs debt and claim for payment from guaranteeing association

Articles 87 Means of notification of the customs debt(Article 6(3)(a) of the Code)

The notification of the customs debt in accordance with Article 102 of the Code may be made by means other than by electronic data-processing techniques.

Article 88 Exemption from notification of the customs debt(Article 102(1)(d) of the Code)

1. The customs authorities may refrain from notifying a customs debt incurred through non-compliance under Article 79 or 82 of the Code where the amount of import or export duty concerned is less than EUR 10.

2. Where the customs debt was initially notified with an amount of import or export duty which was less than the amount of import or export duty payable, the customs authorities may refrain from notifying the customs debt for the difference between those amounts provided that it is less than EUR 10.

3. The limitation of EUR 10 referred to in paragraphs 1 and 2 shall apply to each recovery action.