Regulation 2 Modification 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 104(5)^f2, for “1 July 2021” substitute “1 January 2022”.

After Article 245(2), insert—

“3.

Until 1 October 2021, the lodging of a pre-departure declaration shall be waived in respect of:

(a)

goods carried in RoRo vehicles;

(b)

pallets, containers and means of transport where those items are—

(i)

carried under a transport contract; and

(ii)

to be removed from the customs territory of the Union to a place where, in relation to that territory, such a declaration was not required before exit day.

In this paragraph, “RoRo vehicle” means a wheeled motorised vehicle or a non-motorised wheeled trailer which may be attached to such a vehicle, which is driven onto, and off, a train or vessel which conveys the vehicle or trailer on board and where the vehicle or trailer is used for the purposes of freight transport.”.