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

In Article 104(5) 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^f1, for “1 January 2022” substitute “1 July 2022”.

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f1: EUR/2015/2446. 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). Article 104(5) was inserted by S.I. 2019/715, which was amended by S.I. 2020/1379 before it came into force. Relevant amendments to Article 104(5) were also made by S.I. 2021/778.