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

CHAPTER 1 U.K. Entry summary declaration

Article 104 U.K. Waiver from the obligation to lodge an entry summary declaration(Article 127(2)(b) of the Code)

1. The lodging of an entry summary declaration shall be waived in respect of the following goods:

(a) electrical energy;

(b) goods entering by pipeline;

(c) items of correspondence;

(d) [F1 personal effects, household linen, furnishings and equipment intended for the personal use of the persons concerned or for meeting their household needs], provided that they are not carried under a transport contract;

(e) goods for which an oral customs declaration is permitted in accordance with [F2 provision made by or under the Taxation (Cross-border Trade) Act 2018] provided that they are not carried under a transport contract;

[F3 (f) goods referred to in Article 138(b) to (d) and (h) or in Article 139(1) [F4 in respect of which a customs declaration is permitted to be made] [F5 by conduct in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018] provided that they are not carried under a transport contract;]

(g) goods contained in travellers’ personal baggage F6 ....

[F3 (h) goods moved or used in the context of military activities under cover of a NATO form 302 or an EU form 302;]

(i) weapons and military equipment brought into the customs territory of the Union by the authorities in charge of the military defence of [F7 the United Kingdom], in military transport or transport operated for the sole use of the military authorities;

(j) the following goods brought into the customs territory of the Union directly from offshore installations operated by a person established in the customs territory of the Union:

(i)

goods which were incorporated in those offshore installations for the purposes of their construction, repair, maintenance or conversion;

(ii)

goods which were used to fit or equip the offshore installations;

(iii)

provisions used or consumed on the offshore installations;

(iv)

non-hazardous waste from the said offshore installations;

(k) goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963, other consular conventions or the New York Convention of 16 December 1969 on special missions;

(l) the following goods on board vessels and aircraft:

(i)

goods which have been supplied for incorporation as parts of or accessories in those vessels and aircraft;

(ii)

goods for the operation of the engines, machines and other equipment of those vessels or aircrafts;

(iii)

foodstuffs and other items to be consumed or sold on board;

[F3 (m) goods brought into the customs territory of the Union from [F8 the Isle of Man, the Channel Islands or] GibraltarF9 ...;]

(n) products of sea-fishing and other products taken from the sea outside the customs territory of the Union by [F10 United Kingdom] fishing vessels;

(o) vessels, and the goods carried thereon, entering the territorial waters of [F11 the United Kingdom] with the sole purpose of taking on board supplies without connecting to any of the port facilities;

(p) goods covered by ATA or CPD carnets provided they are not carried under a transport contract[F3 ;]

[F12 (q ) waste from ships, under the condition that the advance waste notification as referred to in Article 6 of Directive (EU) 2019/883 has been made in the maritime National Single Window or through other reporting channels acceptable to the competent authorities including customs.]

[F3 2 . The lodging of an entry summary declaration shall be waived in respect of goods in postal consignmentsF13 ....]

F14 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3 4. The lodging of an entry summary declaration shall be waived in respect of goods in a consignment the intrinsic value of which does not exceed [F15 £19], provided that the customs authorities accept, with the agreement of the economic operator, to carry out a risk analysis using the information contained in, or provided by, the system used by the economic operatorF16 ....]

5. [F17 The] lodging of an entry summary declaration shall be waived in respect of goods which F18 ... are in transit to or are brought into the customs territory of the Union from a place where, in relation to that territory, such a declaration was not required before exit day.

[F19 6. The lodging of an entry summary declaration shall be waived in respect of goods described in regulation 26(5) of the Customs (Northern Ireland) (EU Exit) Regulations 2020.]

Textual Amendments

F1 Words in Art. 104(1)(d) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(e)(i) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F2 Words in Art. 104(1)(e) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(e)(ia) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(d)); 2020 c. 1, Sch. 5 para. 1(1)

F3 Substituted 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.

F4 Words in Art. 104(1)(f) substituted (1.7.2022) by The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633), regs. 1, 3(2)(a)

F5 Words in Art. 104(1)(f) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(e)(ib) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(d)); 2020 c. 1, Sch. 5 para. 1(1)

F6 Words in Art. 104(1)(g) omitted (1.7.2022) by virtue of The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633), regs. 1, 3(2)(b)

F7 Words in Art. 104(1)(i) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(e)(ii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F8 Words in Art. 104(1)(m) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(e)(iii)(aa) (as substituted by S.I. 2020/1379, regs. 1(3), 4(2)(e)); 2020 c. 1, Sch. 5 para. 1(1)

F9 Words in Art. 104(1)(m) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(e)(iii)(bb) (as substituted by S.I. 2020/1379, regs. 1(3), 4(2)(e))

F10 Words in Art. 104(1)(n) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(e)(iv) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F11 Words in Art. 104(1)(o) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(e)(ii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F12 Inserted 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.

F13 Words in Art. 104(2) omitted (31.12.2020) by virtue of S.I. 2019/715, reg. 3(3)(e)(v) (as substituted by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 4(2)(f)); 2020 c. 1, Sch. 5 para. 1(1)

F14 Deleted 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.

F15 Word in Art. 104(4) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(e)(vii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F16 Words in Art. 104(4) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(e)(viii) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(h)); 2020 c. 1, Sch. 5 para. 1(1)

F17 Word in Art. 104(5) substituted (1.7.2022) by The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633), regs. 1, 3(2)(c)(i)

F18 Words in Art. 104(5) omitted (1.7.2022) by virtue of The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633), regs. 1, 3(2)(c)(ii)

F19 Art. 104(6) inserted (1.1.2022) by The Customs (Safety and Security Procedures) Regulations 2021 (S.I. 2021/1011), regs. 1(3), 2(2)

Article 105 U.K. Time-limits for lodging the entry summary declaration in case of transport by sea(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by sea, the entry summary declaration shall be lodged within the following time-limits:

(a)

for containerised cargo, other than where point (c) or point (d) applies, at the latest 24 hours before the goods are loaded onto the vessel on which they are to be brought into the customs territory of the Union;

(b)

for bulk or break bulk cargo, other than where point (c) or (d) applies, at the latest four hours before the arrival of the vessel at the first port of entry into the customs territory of the Union;

(c)

at the latest two hours before arrival of the vessel at the first port of entry into the customs territory of the Union in case of goods coming from any of the following:

(i)

[F20 Ireland or Norway];

(ii)

the Faeroe Islands;

(iii)

Iceland;

(iv)

ports on the Baltic Sea, the North Sea, [F21 the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras];

(v)

F22 ...

(d)

F23 ...

Textual Amendments

F20 Words in Art. 105(c)(i) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(g)(i) (as substituted by S.I. 2020/1379, regs. 1(3), 4(2)(j)); 2020 c. 1, Sch. 5 para. 1(1)

F21 Words in Art. 105(c)(iv) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(g)(ii) (as substituted by S.I. 2020/1379, regs. 1(3), 4(2)(j)); 2020 c. 1, Sch. 5 para. 1(1)

F22 Art. 105(c)(v) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1)); 2020 c. 1, Sch. 5 para. 1(1)

F23 Art. 105(d) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1)); 2020 c. 1, Sch. 5 para. 1(1)

[F3 Article 106 U.K. Time limits for lodging the entry summary declaration in case of transport by air (Article 127(2)(b), (3),(6) and (7) of the Code)

1. Where the goods are brought into the customs territory of the Union by air, the full particulars of the entry summary declaration shall be lodged as soon as possible and in any case within the following time limits:

(a) for flights with a duration of less than four hours, at the latest by the time of the actual departure of the aircraft;

(b) for other flights, at the latest four hours before the arrival of the aircraft at the first airport in the customs territory of the Union.

F24 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F25 2a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F26 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F27 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F3 Substituted 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.

F24 Art. 106(2) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1)); 2020 c. 1, Sch. 5 para. 1(1)

F25 Art. 106(2a) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1)); 2020 c. 1, Sch. 5 para. 1(1)

F26 Art. 106(3) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1)); 2020 c. 1, Sch. 5 para. 1(1)

F27 Art. 106(4) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1)); 2020 c. 1, Sch. 5 para. 1(1)

Article 107 U.K. Time-limits for lodging the entry summary declaration in case of transport by rail(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by rail, the entry summary declaration shall be lodged within the following time-limits:

(a)

where the train voyage from the last train formation station located in a third country to the customs office of first entry takes less than two hours, at the latest one hour before arrival of the goods F28 ...;

(b)

in all other cases, at the latest two hours before the arrival of the goods F29 ....

Textual Amendments

F28 Words in Art. 107(a) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(h)(i) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F29 Words in Art. 107(b) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(h)(ii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Article 108 U.K. Time-limits for lodging the entry summary declaration in case of transport by road(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by road, the entry summary declaration shall be lodged at the latest one hour before the arrival of the goods F30 ....

Textual Amendments

F30 Words in Art. 108 omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(i) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Article 109 U.K. Time-limits for lodging the entry summary declaration in case of transport by inland waterways(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union by inland waterways, the entry summary declaration shall be lodged at the latest two hours before arrival of the goods F31 ....

Textual Amendments

F31 Words in Art. 109 omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(i) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

Article 110 U.K. Time-limits for lodging the entry summary declaration in case of combined transportation(Article 127(3) and (7) of the Code)

Where the goods are brought into the customs territory of the Union on a means of transport which is, itself, transported on an active means of transport, the time-limit for lodging the entry summary declaration shall be the time-limit applicable to the active means of transport.

Article 111 U.K. Time-limits for lodging the entry summary declaration in case of force majeure(Article 127(3) and (7) of the Code)

The time-limits referred to in Articles 105 to 109 shall not apply in the case of force majeure.

F32 Article 112 U.K. Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by sea or inland waterways(Article 127(6) of the Code)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F32 Art. 112 revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1)); 2020 c. 1, Sch. 5 para. 1(1)

F33 Article 113 U.K. Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air(Article 127(6) of the Code)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F33 Art. 113 revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1)); 2020 c. 1, Sch. 5 para. 1(1)

F34 Article 113a U.K. Provision of particulars of the entry summary declaration by other persons (Article 127 (6) of the Code)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F34 Art. 113a revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1)); 2020 c. 1, Sch. 5 para. 1(1)