Simplified declaration and local clearance procedures Simplified declaration and local clearance proceduresF1 United Kingdom Repealed Original text. Later amendments are not shown. 276Article 276 Annotations Textual amendments F1 Repealed by Commission Implementing Regulation (EU) 2016/481 of 1 April 2016 repealing Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code. Simplified declaration and local clearance procedures