Article 218U.K.Customs formalities deemed to have been carried out by an act referred to in Article 141(1) of Delegated Regulation (EU) 2015/2446(Articles 6(3)(a) and 158(2) of the Code)
For the purposes of Articles 138, 139 and 140 of Delegated Regulation (EU) 2015/2446, the following customs formalities shall be deemed to have been carried out by an act referred to in Article 141(1) of that Delegated Regulation:
(a)
the conveying of the goods in accordance with Article 135 of the Code and the presenting of the goods to customs in accordance with Article 139 of the Code;
(b)
the presenting of the goods to customs in accordance with Article 267 of the Code;
(c)
the acceptance of the customs declaration by the customs authorities in accordance with Article 172 of the Code;
(d)
the release of the goods by the customs authorities in accordance with Article 194 of the Code.