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Commission Implementing Regulation (EU) 2015/2447Show full title
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
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- Revised 20/07/20206.19 MB
- Revised 01/01/20205.89 MB
- Revised 01/10/20195.95 MB
- Revised 21/04/20185.22 MB
- Revised 14/06/20175.15 MB
- Revised 29/12/20155.54 MB
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Changes over time for: Article 253
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Commission Implementing Regulation (EU) 2015/2447, Article 253 is up to date with all changes known to be in force on or before 03 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Article 253:
- Recital 61 replacement by EUR 2017/989 Regulation
Article 253U.K.Information required(Article 203(6) of the Code)
1.The declarant shall make the information establishing that the conditions for relief from import duty have been fulfilled available to the customs office where the customs declaration for release for free circulation is lodged.
2.The information referred to in paragraph 1 may be provided by any of the following means:
(a)access to the relevant particulars of the customs or re-export declaration on the basis of which the returned goods were originally exported or re-exported from the customs territory of the Union;
(b)a print out, authenticated by the competent customs office, of the customs or re-export declaration on the basis of which the returned goods were originally exported or re-exported from the customs territory of the Union;
(c)a document issued by the competent customs office, with the relevant particulars of that customs declaration or re-export declaration;
(d)a document issued by the customs authorities certifying that the conditions for the relief from import duty have been fulfilled (information sheet INF3).
3.Where information available to the competent customs authorities establishes that the goods declared for release for free circulation were originally exported from the customs territory of the Union and at that time fulfilled the conditions for being granted relief from import duty as returned goods, the information referred to in paragraph 2 shall not be required.
4.Paragraph 2 shall not apply where goods may be declared for release for free circulation orally or by any other act. Nor shall it apply to the international movement of packing materials, means of transport or certain goods admitted under specific customs arrangements unless where provided otherwise.
Modifications etc. (not altering text)
C1Arts. 253-256 modified (1.8.2021) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), reg. 133AJ (as inserted by S.I. 2021/715, regs. 1, 43)
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