Article 1 Corrections to Delegated Regulation (EU) 2015/2446

Delegated Regulation (EU) 2015/2446 is corrected as follows:

(1)

Article 139 is replaced by the following:

‘Article 139

1. Where not declared using other means, the goods referred to in points (a) to (d), point (h) and point (i) of Article 136(1) shall be deemed to be declared for temporary admission in accordance with Article 141.

2. Where not declared using other means, the goods referred to in points (a) to (d), point (h) and point (i) of Article 136(1) shall be deemed to be declared for re-export in accordance with Article 141 discharging the temporary admission procedure.’;

(2)

in Article 141(1), the following point (d) is added:

‘(d) the sole act of the goods crossing the frontier of the customs territory of the Union in any of the following situations:

(i)

where an exemption from the obligation to convey goods to the appropriate place applies in accordance with the special rules referred to in Article 135(5) of the Code;

(ii)

where goods are deemed to be declared for re-export in accordance with Article 139(2) of this Regulation;

(iii)

where goods are deemed to be declared for export in accordance with Article 140(1) of this Regulation.’.