Regulation 3 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^f1 is amended as follows.

(2)

In Article 104 (waiver from the obligation to lodge an entry summary declaration)—

(a)

in paragraph (1)(f), for “which are declared” substitute “in respect of which a customs declaration is permitted to be made”;

(b)

in paragraph (1)(g), omit everything from “other than goods” and ending with “in a goods vehicle”;

(c)

in paragraph (5)—

(i)

for “Until 1 July 2022, the”, substitute “The”;

(ii)

omit “before then”.

(3)

In Article 245 (waiver from the obligation to lodge a pre-departure declaration)—

(a)

in paragraph (1)(f), omit everything from “other than goods” and ending with “in a goods vehicle”;

(b)

for paragraph (1)(g) substitute—

“goods which are permitted to be declared for export orally or by conduct in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018^f2;”

(c)

after paragraph (2)(f), insert—

“(g)
where goods have been transhipped from the means of transport that brought them into a point of entry, being a Union port, Union airport or the Cheriton Channel Tunnel Terminal at Folkestone, Kent, onto a different means of transport, providing^f3:

(i)
the goods will be exported on that means of transport from a place that is not the point of entry;

(ii)
the goods are declared for a common transit procedure as defined in paragraph 16(1) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018^f4 within 14 days of the date of the presentation of the goods in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018;

(iii)
the goods are moved under a single transport contract;

(iv)
information about the goods is available to the customs authorities^f5; and

(v)
the destination of the goods and the consignee do not change to the knowledge of the carrier.”.

Annotations

Footnotes

f1: EUR 2015/2446. Article 104 was amended by S.I. 2019/715, S.I. 2021/695, S.I. 2021/1011 and S.I. 2021/1445. S.I. 2019/715 was amended by S.I. 2020/1379 before it came into force.
f2: 2018 c. 22.
f3: “Union airport” and “Union port” are defined in Article 1(7) and (8) respectively of Commission Delegated Regulation (EU) 2015/2446.
f4: S.I. 2018/1258. Relevant amendments were made by S.I. 2020/1605.
f5: “customs authorities” is defined in Article 5(1) of the Union Customs Code as amended by S.I. 2019/ 715.