2.—(1) Article 267 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (customs supervision and formalities on exit)(1) is amended as follows.
(2) In paragraph 2, for the opening word “Goods”, substitute “Subject to paragraph 2A, goods”.
(3) After paragraph 2 insert—
“2A. Paragraph 2 does not apply to any goods in respect of which the lodging of a pre-departure declaration is waived under Article 245 of 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 detailed rules concerning certain provisions of the Union Customs Code(2).”.
EUR 2013/952. The Union Customs Code, and its Delegated and Implementing Regulations, constitute direct EU legislation forming part of the law of the United Kingdom under section 3 of the European Union (Withdrawal) Act 2018 (c. 16), except so far as imposing or otherwise applying in relation to any EU customs duty as mentioned in paragraph 1(1) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22).
EUR 2015/2446. Article 245 was amended by S.I. 2019/715, S.I. 2021/695 S.I. 2021/778 and S.I. 2021/1011. S.I. 2019/715 was amended by S.I. 2020/1379 before it came into force. The form of a “pre-departure declaration” is specified in Article 263 of the Union Customs Code.