# The Customs (Safety and Security Procedures) Regulations 2021, Regulation 2: Amendment of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code


(1) 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 is amended as follows.
(2) In Article 104 (waiver from the obligation to lodge an entry summary declaration), after paragraph 5 insert—
“6. The lodging of an entry summary declaration shall be waived in respect of goods described in regulation 26(5) of the Customs (Northern Ireland) (EU Exit) Regulations 2020.”.
(3) In Article 245(1) (waiver from the obligation to lodge a pre-departure declaration), after subparagraph (p) insert—
“(q) goods dispatched from the customs territory of the Union to the Republic of Ireland, providing:
(i) the goods have been placed under a common transit procedure in accordance with the Convention on a common transit procedure; and
(ii) the customs office of destination in respect of the goods is in Northern Ireland.”.

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Source: https://www.legislation.gov.uk/uksi/2021/1011/regulation/2 (the official version)
Page: https://openlegislation.uk/customs-safety-and-security-procedures-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.