Commission Implementing Regulation (EU) 2015/2447Show full title

TITLE IV U.K. GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION

CHAPTER 1 U.K. Entry summary declaration

[F1 Article 182 U.K. Electronic system relating to entry summary declarations (Article 16 of the Code)

[F2 (1) An electronic information and communication system set up pursuant to Article 16(1) of the Code shall be used for the submission, processing, storage and exchange of information relating to entry summary declarations, and for the subsequent exchanges of information provided for in this Chapter.

(2) The Commissioners for His Majesty’s Revenue and Customs must publish a public notice specifying relevant electronic systems for the purpose of paragraph (1).]

F3 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/893 of 29 June 2020 amending Implementing Regulation (EU) 2015/2447 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.

F2 Art. 182(1)(2) substituted for Art. 182(1)(1a) (9.10.2023) by The Customs (Safety and Security Procedures) Regulations 2023 (S.I. 2023/1011), regs. 1(1), 3(2)

F3 Art. 182: second paragraph revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(2); 2020 c. 1, Sch. 5 para. 1(1)

F4 Article 183 U.K. Lodging of an entry summary declaration (Article 127(4), (5) and (6) of the Code)

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Textual Amendments

F4 Art. 183 revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(2); 2020 c. 1, Sch. 5 para. 1(1)

F5 Article 184 U.K. Obligations to inform relating to the provision of particulars of the entry summary declaration by persons other than the carrier (Article 127(6) of the Code)

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Textual Amendments

F5 Art. 184 revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(2); 2020 c. 1, Sch. 5 para. 1(1)

Article 185 U.K. Registration of the entry summary declaration (Article 127(1) of the Code)

1 . The customs authorities shall register the entry summary declaration upon its receipt and shall immediately notify the declarant or his/her representative of its registration and shall communicate a MRN of the entry summary declaration and the date of registration to that person.

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3 . The customs authorities shall immediately notify the carrier of the registration, provided that the carrier has requested to be notified and has access to the electronic systems referred to in Article 182 of this Regulation, in any of the following cases:

( a ) where the entry summary declaration is lodged by a person referred to in the second subparagraph of Article 127(4) of the Code;

F7 ( b ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/893 of 29 June 2020 amending Implementing Regulation (EU) 2015/2447 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.

F6 Art. 185(2)(4) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(2); 2020 c. 1, Sch. 5 para. 1(1)

F7 Art. 185(3)(b) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(2); 2020 c. 1, Sch. 5 para. 1(1)

F8 Article 186 U.K. Risk analysis and controls relating to the entry summary declarations (Articles 46(3) and (5), 47(2) and 128 of the Code)

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Textual Amendments

F8 Art. 186 revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(2); 2020 c. 1, Sch. 5 para. 1(1)

[F1 Article 187 U.K. Transitional rules for risk analysis (Article 128 of the Code)

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2. Risk analysis shall be carried out before the arrival of the goods at the customs office of first entry provided that the entry summary declaration has been lodged within the time-limits laid down in Articles 105 to 109 of Delegated Regulation (EU) 2015/2446 unless a risk is identified.

3. In case of containerised cargo brought into the customs territory of the Union by sea as referred to in Article 105(a) of Delegated Regulation (EU) 2015/2446, the customs authorities shall complete the risk analysis within 24 hours of the receipt of the entry summary declaration. Where that analysis provides reasonable grounds for the customs authorities to consider that the entry of the goods into the customs territory of the Union would pose such a serious threat to security and safety that immediate action is required, the customs authorities shall notify the person who lodged the entry summary declaration, and, where that person is different from the carrier, inform the carrier provided that the carrier has access to the electronic system referred to in Article 182 of this Regulation, that the goods are not to be loaded. That notification shall be made and that information shall be provided immediately after the detection of the relevant risk and within 24 hours of receipt of the entry summary declaration.

4. Where a vessel or aircraft is to call at more than one port or airport in the customs territory of the Union, provided that it moves between those ports without calling at any port or airport outside the customs territory of the Union the following applies:

[F10 (a ) for all the goods carried by the vessel or aircraft concerned, an entry summary declaration shall be lodged at the first [F11 United Kingdom] port or airport. The customs authorities at that port or airport shall carry out the risk analysis for security and safety purposes for all the goods carried by the vessel or aircraft concerned. Additional risk analyses may be carried out for those goods at the port or airport at which they are discharged;]

(b) in the case of consignments identified as posing a threat of such a serious nature that immediate intervention is required, the customs office of the first port or airport of entry in the [F12 United Kingdom] shall take prohibitive action, and, in any case, pass on the results of the risk analysis to the subsequent ports or airports; and

(c) at subsequent ports or airports in the customs territory of the Union, Article 145 of the Code shall apply for goods presented to customs at that port or airport.

[F1 5 . Where goods for which the obligation to lodge an entry summary declaration is waived in accordance with points (c) to (k), (m) and (n) of Article 104(1) and Article 104(2) to (4) of Delegated Regulation (EU) 2015/2446 are brought into the customs territory of the Union, the risk analysis shall be carried out upon presentation of the goods, where available, on the basis of the temporary storage declaration or the customs declaration covering those goods.]

[F13 6 . Goods presented to customs may be released for a customs procedure or re-exported as soon as the risk analysis has been carried out and the results of the risk analysis and, where required, the measures taken, allow such a release.

7 . Risk analysis shall also be carried out if the particulars of the entry summary declaration are amended in accordance with Article 129 of the Code. In that case, without prejudice to the time-limit laid down in paragraph 3 of this Article for containerised cargo brought by sea, the risk analysis shall be completed immediately upon receipt of the particulars unless a risk is identified or an additional risk analysis needs to be carried out.]

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/893 of 29 June 2020 amending Implementing Regulation (EU) 2015/2447 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.

F9 Art. 187(1) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(2); 2020 c. 1, Sch. 5 para. 1(1)

F10 Substituted by Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 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.

F11 Words in Art. 187(4)(a) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(3)(g); 2020 c. 1, Sch. 5 para. 1(1)

F12 Words in Art. 187(4)(b) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(3)(g); 2020 c. 1, Sch. 5 para. 1(1)

F13 Inserted by Commission Implementing Regulation (EU) 2020/893 of 29 June 2020 amending Implementing Regulation (EU) 2015/2447 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.

[F1 Article 188 U.K. Amendment and invalidation of an entry summary declaration (Article 129(1) of the Code)

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2 . The customs authorities shall immediately notify the person who lodged the request for amendment or invalidation of their decision to register it or reject it.

Where the amendments to or invalidation of the particulars of the entry summary declaration are lodged by a person different from the carrier, the customs authorities shall also notify the carrier, provided that the carrier has requested to be notified and has access to the electronic system referred to in Article 182(1).

F14 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/893 of 29 June 2020 amending Implementing Regulation (EU) 2015/2447 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.

F14 Art. 188(1)(3) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(2); 2020 c. 1, Sch. 5 para. 1(1)

CHAPTER 2 U.K. Arrival of goods

Section 1 U.K. Entry of goods into the customs territory of the Union

[F1 Article 189 U.K. Diversion of a sea-going vessel or aircraft entering the custom territory of the Union (Article 133 of the Code)

1. Where, after having lodged the entry summary declaration through the electronic system referred to in Article 182(2), a sea-going vessel or an aircraft is diverted and is expected to arrive in the first place at a customs office F15 ... that was not indicated F16 ... in the entry summary declaration, the operator of that means of transport shall inform the customs office indicated as the customs office of first entry in the entry summary declaration of that diversion and shall lodge the arrival notification to the actual customs office of first entry.

The first subparagraph of this Article shall not apply where goods have been brought into the customs territory of the Union under a transit procedure in accordance with [F17 provision made by or under the Taxation (Cross-border Trade) Act 2018].

F18 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F20 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/893 of 29 June 2020 amending Implementing Regulation (EU) 2015/2447 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.

F15 Words in Art. 189(1) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(3)(h)(i); 2020 c. 1, Sch. 5 para. 1(1)

F16 Words in Art. 189(1) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(3)(h)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F17 Words in Art. 189(1) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(3)(h)(iii); 2020 c. 1, Sch. 5 para. 1(1)

F18 Art. 189(2) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(2); 2020 c. 1, Sch. 5 para. 1(1)

F19 Art. 189(3) omitted (9.10.2023) by virtue of The Customs (Safety and Security Procedures) Regulations 2023 (S.I. 2023/1011), regs. 1(1), 3(3)

F20 Art. 189(4) omitted (9.10.2023) by virtue of The Customs (Safety and Security Procedures) Regulations 2023 (S.I. 2023/1011), regs. 1(1), 3(3)

Section 2 U.K. Presentation, unloading and examination of goods

Article 190 U.K. Presentation of goods to customs(Article 139 of the Code)

Customs authorities may accept use of port or airport systems or other available methods of information for the presentation of goods to customs.

Section 3 U.K. Temporary storage of goods

Article 191 U.K. Consultation procedure between customs authorities prior to authorising temporary storage facilities(Article 22 of the Code)

1. The consultation procedure referred to in Article 14 of this Regulation shall be followed in accordance with paragraphs 2 and 3 of this Article before a decision is taken to authorise the operation of temporary storage facilities involving more than one Member State unless the customs authority competent to take the decision is of the opinion that the conditions for granting such an authorisation are not fulfilled.

Before issuing an authorisation the customs authority competent to take the decision shall obtain the agreement of the consulted customs authorities.

2. The customs authority competent to take the decision shall communicate the application and the draft authorisation to the consulted customs authorities at the latest 30 days after the date of acceptance of the application.

3. The consulted customs authorities shall communicate their objections or agreement within 30 days after the date on which the draft authorisation was communicated to them. Objections shall be duly justified.

Where objections are communicated within that period and no agreement is reached among the consulted and consulting authorities within 60 days after the date on which the draft authorisation was communicated, the authorisation shall only be granted for the part of the application that has not given rise to objections.

If the consulted customs authorities do not communicate any objections within the time-limit, their agreement shall be deemed to be given.

Article 192 U.K. Temporary storage declaration[F21 (Article 145 of the Code)]

Where a customs declaration is lodged prior to the expected presentation of the goods to customs in accordance with Article 171 of the Code, the customs authorities may consider that declaration as a temporary storage declaration.

Textual Amendments

F21 Inserted by Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 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.

Article 193 U.K. Movement of goods in temporary storage(Article 148(5) of the Code)

1. Where the movement takes place between temporary storage facilities under the responsibility of different customs authorities the holder of the authorisation for the operation of the temporary storage facilities from which the goods are moved shall inform:

(a) the customs authority responsible for supervising the temporary storage facility from which the goods are moved of the intended movement in the manner stipulated in the authorisation and, upon arrival of the goods at the temporary storage facilities of destination, about the completion of the movement in the manner stipulated in the authorisation;

(b) the holder of the authorisation for the facilities to which the goods are moved that the goods have been dispatched.

2. Where the movement takes place between temporary storage facilities under the responsibility of different customs authorities, the holder of the authorisation for the facilities to which the goods are moved shall:

(a) notify the customs authorities responsible for those facilities of the arrival of the goods; and

(b) upon arrival of the goods at the temporary storage facilities of destination, inform the holder of the authorisation of the temporary storage facilities of departure.

3. The information referred to in paragraph 1 and 2 shall include a reference to the relevant temporary storage declaration and to the end date of temporary storage.

4. Where a movement of goods in temporary storage takes place, the goods shall remain under the responsibility of the holder of the authorisation for the operation of temporary storage facilities from which the goods are moved until the goods are entered in the records of the holder of the authorisation for the temporary storage facilities to which the goods are moved unless otherwise provided in the authorisation.