In this Part—

• “the Delegated Regulation” means the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) no 952/2013 of the European Parliament and of the Council as regards details rules concerning provisions of the Union Customs Code; and

• “EUCL” means the direct EU legislation referred to in paragraph 1(1) of Schedule 7 to the Act.

And in this Part the following expressions M1 have the same meaning as they do for the purposes of the UCC—

• “customs declaration”;

• “customs formalities”;

• “decision taken upon application”;

• “export procedure” M2;

• “non-Union goods”;

• “re-export declaration”;

• F1re-export notification;

• “Union goods”;

• “verification” M3.