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 V U.K. GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 2 U.K. Placing goods under a customs procedure

Section 1 U.K. General provisions

Article 217 U.K. Issuing of receipt for oral declarations(Article 158(2) of the Code)

Where a customs declaration is made orally in accordance with Articles 135 or 137 of Delegated Regulation (EU) 2015/2446 for goods which are subject to import or export duty or other charges, the customs authorities shall issue a receipt to the person concerned against payment of the amount due for that duty or those charges.

The receipt shall include at least the following information:

(a)

a description of the goods which is sufficiently precise to enable the goods to be identified;

(b)

the invoice value or, where it is not available, the quantity of the goods;

(c)

the amounts of duty and other charges collected;

(d)

the date on which it was issued;

(e)

the name of the authority which issued it.