Regulation 2 Amendment of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code

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.

In Article 245 (waiver from the obligation to lodge a pre-departure declaration), after paragraph (2)(g), insert—

“(h)

where goods that are not under a customs procedure are declared for a free zone procedure and are moved from a free zone to a place from which they are exported, providing—

(i)

the goods will be exported within 14 days of first being received in a free zone after being declared for a free zone procedure;

(ii)

the goods and the consignment in which they are contained correspond to the information provided in the entry summary declaration^f2; and

(iii)

information about the goods is available to the customs authorities^f3;

(i)

where goods are subject to a common transit procedure that starts outside Great Britain and are chargeable goods deemed to be declared for a transit procedure in accordance with paragraph 1(1) of Schedule 1 to the Transit Regulations, providing—

(i)

the goods will be exported from Great Britain—

(aa)

where paragraph 2(1) of Schedule 1 to the Transit Regulations applies, within 14 days of presentation of the goods to the HMRC customs office of transit; or

(bb)

where paragraph 2(A1) of Schedule 1 to the Transit Regulations applies, within 14 days of the arrival of the goods in Great Britain;

(ii)

information about the goods is available to the customs authorities;

(iii)

the goods are moved on a single means of transport within the meaning of paragraph 19(3) of Schedule 1 to the Transit Regulations, through Great Britain;

(iv)

the goods are moved under a single transport contract; and

(v)

the goods and the consignment in which they are contained correspond to the information provided in the entry summary declaration;

(j)

where products of sea-fishing and other products taken from the territorial waters of the United Kingdom are to be landed outside the United Kingdom.

In this paragraph—

• “common transit procedure” has the same meaning as it has in paragraph 1(2) of Schedule 1 to the Transit Regulations;

• a “declaration of goods for a “free zone procedure”” has the same meaning as it has in regulation 2(2)(b) of the Customs Import Duty (EU Exit) Regulations 2018^f4;

• a “declaration of goods for a “transit procedure”” has the same meaning as it has in paragraph 5 of Schedule 2 to the Taxation (Cross-border Trade) Act 2018^f5;

• “Transit Regulations” means the Customs Transit Procedures (EU Exit) Regulations 2018^f6.”.