Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (c. 2447)

TITLE III U.K. CUSTOMS DEBT AND GUARANTEES

CHAPTER 1 U.K. Guarantee for a potential or existing customs debt

Section 3 U.K. Provisions for the Union transit procedure and the procedure under the TIR and the ATA Conventions

Subsection 1 U.K. Union transit

Article 159 U.K. Calculation for the purpose of common transit(Article 89(2) of the Code)

For the purpose of the calculation referred to in Article 148 and in the second subparagraph of Article 155(3)(b) of this Regulation, Union goods carried in accordance with the Convention on a common transit procedure(1) shall be treated as non-Union goods.

(1)

OJ L 226, 13.8.1987, p. 2.