{
  "url": "https://openlegislation.uk/eu-regulation-2008-450",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-450.json",
  "id": "eur/2008/450",
  "title": "Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (repealed)",
  "long_title": "Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (repealed)",
  "citation": "EU Regulation No 450/2008",
  "type": "eur",
  "year": "2008",
  "number": "450",
  "version": "current",
  "date": "2008-04-23",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/I",
      "kind": "title",
      "number": "I",
      "heading": "GENERAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/I/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Scope of customs legislation, mission of customs and definitions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/I"
    },
    {
      "path": "article/1",
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      "number": "1",
      "heading": "Subject matter and scope",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Mission of customs authorities",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "article/3",
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      "heading": "Customs territory",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-3",
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      "status": "repealed",
      "parent": "title/I/chapter/1"
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    {
      "path": "article/4",
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      "heading": "Definitions",
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      "status": "repealed",
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    {
      "path": "title/I/chapter/2",
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    {
      "path": "article/5",
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      "heading": "Exchange and storage of data",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-5",
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      "path": "article/9",
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      "heading": "Electronic systems",
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      "path": "title/I/chapter/2/section/3",
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    {
      "path": "article/13",
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      "heading": "Application and authorisation",
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      "path": "article/14",
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      "path": "title/I/chapter/2/section/4",
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      "path": "article/18",
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      "path": "article/19",
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      "path": "article/20",
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      "heading": "Decisions relating to binding information",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-20",
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      "parent": "title/I/chapter/2/section/4"
    },
    {
      "path": "title/I/chapter/2/section/5",
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      "heading": "Penalties",
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      "status": "repealed",
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    {
      "path": "article/21",
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      "path": "article/28",
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      "path": "title/II",
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      "heading": "FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED",
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      "status": null,
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      "heading": "Secondary methods of customs valuation",
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      "status": "repealed",
      "parent": "title/II/chapter/3"
    },
    {
      "path": "article/43",
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      "heading": "Implementing measures",
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      "status": "repealed",
      "parent": "title/II/chapter/3"
    },
    {
      "path": "title/III",
      "kind": "title",
      "number": "III",
      "heading": "CUSTOMS DEBT AND GUARANTEES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/III/chapter/1",
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      "heading": "Incurrence of a customs debt",
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      "parent": "title/III"
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    {
      "path": "title/III/chapter/1/section/1",
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      "parent": "title/III/chapter/1"
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      "path": "article/44",
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      "number": "44",
      "heading": "Release for free circulation and temporary admission",
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      "parent": "title/III/chapter/1/section/1"
    },
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      "path": "article/45",
      "kind": "article",
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      "heading": "Special provisions relating to non-originating goods",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-45",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1/section/1"
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    {
      "path": "article/46",
      "kind": "article",
      "number": "46",
      "heading": "Customs debt incurred through non-compliance",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1/section/1"
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    {
      "path": "article/47",
      "kind": "article",
      "number": "47",
      "heading": "Deduction of an amount of import duty already paid",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1/section/1"
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    {
      "path": "title/III/chapter/1/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Customs debt on exportation",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "title/III/chapter/1"
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    {
      "path": "article/48",
      "kind": "article",
      "number": "48",
      "heading": "Export and outward processing",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1/section/2"
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    {
      "path": "article/49",
      "kind": "article",
      "number": "49",
      "heading": "Customs debt incurred through non-compliance",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1/section/2"
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    {
      "path": "title/III/chapter/1/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Provisions common to customs debts incurred on importation and exportation",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "title/III/chapter/1"
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    {
      "path": "article/50",
      "kind": "article",
      "number": "50",
      "heading": "Prohibitions and restrictions",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-50",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1/section/3"
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    {
      "path": "article/51",
      "kind": "article",
      "number": "51",
      "heading": "Several debtors",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-51",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1/section/3"
    },
    {
      "path": "article/52",
      "kind": "article",
      "number": "52",
      "heading": "General rules for calculation of the amount of import or export duty",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-52",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1/section/3"
    },
    {
      "path": "article/53",
      "kind": "article",
      "number": "53",
      "heading": "Special rules for calculation of the amount of import duty",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-53",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1/section/3"
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    {
      "path": "article/54",
      "kind": "article",
      "number": "54",
      "heading": "Implementing measures",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1/section/3"
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    {
      "path": "article/55",
      "kind": "article",
      "number": "55",
      "heading": "Place where the customs debt is incurred",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-55",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/1/section/3"
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    {
      "path": "title/III/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Guarantee for a potential or existing customs debt",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "title/III"
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    {
      "path": "article/56",
      "kind": "article",
      "number": "56",
      "heading": "General provisions",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-56",
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      "status": "repealed",
      "parent": "title/III/chapter/2"
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    {
      "path": "article/57",
      "kind": "article",
      "number": "57",
      "heading": "Compulsory guarantee",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/2"
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    {
      "path": "article/58",
      "kind": "article",
      "number": "58",
      "heading": "Optional guarantee",
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      "parent": "title/III/chapter/2"
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    {
      "path": "article/59",
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      "heading": "Provision of a guarantee",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/2"
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    {
      "path": "article/60",
      "kind": "article",
      "number": "60",
      "heading": "Choice of guarantee",
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      "path": "article/61",
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      "heading": "Guarantor",
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      "path": "article/62",
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      "heading": "Comprehensive guarantee",
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      "path": "article/63",
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      "heading": "Additional provisions relating to the use of guarantees",
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      "path": "article/64",
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      "heading": "Additional or replacement guarantee",
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      "path": "article/65",
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    {
      "path": "title/III/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Recovery and payment of duty and repayment and remission of the amount of import and export duty",
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      "parent": "title/III"
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    {
      "path": "title/III/chapter/3/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "title/III/chapter/3"
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    {
      "path": "article/66",
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      "number": "66",
      "heading": "Determination of the amount of import or export duty",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/3/section/1"
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      "path": "article/67",
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      "heading": "Notification of the customs debt",
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      "parent": "title/III/chapter/3/section/1"
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      "path": "article/68",
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      "path": "article/69",
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      "parent": "title/III/chapter/3/section/1"
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      "path": "article/70",
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      "parent": "title/III/chapter/3/section/1"
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    {
      "path": "article/71",
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      "heading": "Implementing measures",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/3/section/1"
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    {
      "path": "title/III/chapter/3/section/2",
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      "number": "2",
      "heading": "Payment of the amount of import or export duty",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/III/chapter/3"
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    {
      "path": "article/72",
      "kind": "article",
      "number": "72",
      "heading": "General time limits for payment and suspension of the time limit for payment",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/3/section/2"
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    {
      "path": "article/73",
      "kind": "article",
      "number": "73",
      "heading": "Payment",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/3/section/2"
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    {
      "path": "article/74",
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      "heading": "Deferment of payment",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/III/chapter/3/section/2"
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    {
      "path": "article/75",
      "kind": "article",
      "number": "75",
      "heading": "Time limits for deferred payment",
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      "status": "repealed",
      "parent": "title/III/chapter/3/section/2"
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    {
      "path": "article/76",
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      "number": "76",
      "heading": "Implementing measures",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/III/chapter/3/section/2"
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    {
      "path": "article/77",
      "kind": "article",
      "number": "77",
      "heading": "Other payment facilities",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/3/section/2"
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    {
      "path": "article/78",
      "kind": "article",
      "number": "78",
      "heading": "Enforcement of payment and arrears",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/III/chapter/3/section/2"
    },
    {
      "path": "title/III/chapter/3/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Repayment and remission of the amount of import or export duty",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "title/III/chapter/3"
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      "path": "article/79",
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      "heading": "Repayment and remission",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/III/chapter/3/section/3"
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      "path": "article/80",
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      "number": "80",
      "heading": "Repayment and remission of overcharged amounts of import or export duty",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/III/chapter/3/section/3"
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      "path": "article/81",
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      "number": "81",
      "heading": "Defective goods or goods not complying with the terms of the contract",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/III/chapter/3/section/3"
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    {
      "path": "article/82",
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      "number": "82",
      "heading": "Repayment or remission on account of error by the competent authorities",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/III/chapter/3/section/3"
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      "path": "article/83",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/III/chapter/3/section/3"
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      "path": "article/84",
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      "parent": "title/III/chapter/3/section/3"
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    {
      "path": "article/85",
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      "heading": "Implementing measures",
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      "parent": "title/III/chapter/3/section/3"
    },
    {
      "path": "title/III/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Extinguishment of customs debt",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/III"
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    {
      "path": "article/86",
      "kind": "article",
      "number": "86",
      "heading": "Extinguishment",
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      "parent": "title/III/chapter/4"
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      "path": "title/IV",
      "kind": "title",
      "number": "IV",
      "heading": "GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/IV/chapter/1",
      "kind": "chapter",
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      "heading": "Entry summary declaration",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV"
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    {
      "path": "article/87",
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      "heading": "Obligation to lodge an entry summary declaration",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/1"
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    {
      "path": "article/88",
      "kind": "article",
      "number": "88",
      "heading": "Lodgement and responsible person",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/1"
    },
    {
      "path": "article/89",
      "kind": "article",
      "number": "89",
      "heading": "Amendment of entry summary declaration",
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      "parent": "title/IV/chapter/1"
    },
    {
      "path": "article/90",
      "kind": "article",
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      "heading": "Customs declaration replacing entry summary declaration",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-90",
      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/1"
    },
    {
      "path": "title/IV/chapter/2",
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      "heading": "Arrival of goods",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV"
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    {
      "path": "title/IV/chapter/2/section/1",
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      "heading": "Entry of goods into the customs territory of the Community",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/2"
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    {
      "path": "article/91",
      "kind": "article",
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      "heading": "Customs supervision",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/2/section/1"
    },
    {
      "path": "article/92",
      "kind": "article",
      "number": "92",
      "heading": "Conveyance to the appropriate place",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/2/section/1"
    },
    {
      "path": "article/93",
      "kind": "article",
      "number": "93",
      "heading": "Intra-Community air and sea services",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/1"
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    {
      "path": "article/94",
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      "number": "94",
      "heading": "Conveyance under special circumstances",
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      "parent": "title/IV/chapter/2/section/1"
    },
    {
      "path": "title/IV/chapter/2/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Presentation, unloading and examination of goods",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/2"
    },
    {
      "path": "article/95",
      "kind": "article",
      "number": "95",
      "heading": "Presentation of goods to customs",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-95",
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      "parent": "title/IV/chapter/2/section/2"
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    {
      "path": "article/96",
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      "heading": "Unloading and examination of goods",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/2"
    },
    {
      "path": "title/IV/chapter/2/section/3",
      "kind": "section",
      "number": "3",
      "heading": "Formalities after presentation",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/IV/chapter/2"
    },
    {
      "path": "article/97",
      "kind": "article",
      "number": "97",
      "heading": "Obligation to place non-Community goods under a customs procedure",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-97",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/3"
    },
    {
      "path": "article/98",
      "kind": "article",
      "number": "98",
      "heading": "Goods deemed to be placed in temporary storage",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-98",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/3"
    },
    {
      "path": "title/IV/chapter/2/section/4",
      "kind": "section",
      "number": "4",
      "heading": "Goods moved under a transit procedure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2"
    },
    {
      "path": "article/99",
      "kind": "article",
      "number": "99",
      "heading": "Waiver for goods arriving under transit",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-99",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/4"
    },
    {
      "path": "article/100",
      "kind": "article",
      "number": "100",
      "heading": "Provisions applicable to non-Community goods after a transit procedure has ended",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-100",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/IV/chapter/2/section/4"
    },
    {
      "path": "title/V",
      "kind": "title",
      "number": "V",
      "heading": "GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/V/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Customs status of goods",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "article/101",
      "kind": "article",
      "number": "101",
      "heading": "Presumption of customs status of Community goods",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-101",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/1"
    },
    {
      "path": "article/102",
      "kind": "article",
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      "heading": "Loss of customs status of Community goods",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-102",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/1"
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    {
      "path": "article/103",
      "kind": "article",
      "number": "103",
      "heading": "Community goods leaving the customs territory temporarily",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-103",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/1"
    },
    {
      "path": "title/V/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Placing goods under a customs procedure",
      "url": null,
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      "parent": "title/V"
    },
    {
      "path": "title/V/chapter/2/section/1",
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      "heading": "General provisions",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/V/chapter/2"
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    {
      "path": "article/104",
      "kind": "article",
      "number": "104",
      "heading": "Customs declaration of goods and customs supervision of Community goods",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-104",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2/section/1"
    },
    {
      "path": "article/105",
      "kind": "article",
      "number": "105",
      "heading": "Competent customs offices",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-105",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2/section/1"
    },
    {
      "path": "article/106",
      "kind": "article",
      "number": "106",
      "heading": "Centralised clearance",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-106",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2/section/1"
    },
    {
      "path": "article/107",
      "kind": "article",
      "number": "107",
      "heading": "Types of customs declaration",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-107",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2/section/1"
    },
    {
      "path": "title/V/chapter/2/section/2",
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      "number": "2",
      "heading": "Standard customs declarations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2"
    },
    {
      "path": "article/108",
      "kind": "article",
      "number": "108",
      "heading": "Content of a declaration and supporting documents",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-108",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2/section/2"
    },
    {
      "path": "title/V/chapter/2/section/3",
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      "number": "3",
      "heading": "Simplified customs declarations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2"
    },
    {
      "path": "article/109",
      "kind": "article",
      "number": "109",
      "heading": "Simplified declaration",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-109",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2/section/3"
    },
    {
      "path": "article/110",
      "kind": "article",
      "number": "110",
      "heading": "Supplementary declaration",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-110",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2/section/3"
    },
    {
      "path": "title/V/chapter/2/section/4",
      "kind": "section",
      "number": "4",
      "heading": "Provisions applying to all customs declarations",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "title/V/chapter/2"
    },
    {
      "path": "article/111",
      "kind": "article",
      "number": "111",
      "heading": "Person lodging a declaration",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-111",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2/section/4"
    },
    {
      "path": "article/112",
      "kind": "article",
      "number": "112",
      "heading": "Acceptance of a declaration",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-112",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2/section/4"
    },
    {
      "path": "article/113",
      "kind": "article",
      "number": "113",
      "heading": "Amendment of a declaration",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-113",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2/section/4"
    },
    {
      "path": "article/114",
      "kind": "article",
      "number": "114",
      "heading": "Invalidation of a declaration",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-114",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2/section/4"
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    {
      "path": "title/V/chapter/2/section/5",
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      "heading": "Other simplifications",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/V/chapter/2"
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    {
      "path": "article/115",
      "kind": "article",
      "number": "115",
      "heading": "Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-115",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/2/section/5"
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      "path": "article/116",
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      "heading": "Simplification of customs formalities and controls",
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      "status": "repealed",
      "parent": "title/V/chapter/2/section/5"
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    {
      "path": "title/V/chapter/3",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/V"
    },
    {
      "path": "title/V/chapter/3/section/1",
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      "parent": "title/V/chapter/3"
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    {
      "path": "article/117",
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      "heading": "Verification of a customs declaration",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/3/section/1"
    },
    {
      "path": "article/118",
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      "heading": "Examination and sampling of goods",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-118",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/3/section/1"
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    {
      "path": "article/119",
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      "heading": "Partial examination and sampling of goods",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-119",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/3/section/1"
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    {
      "path": "article/120",
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      "heading": "Results of the verification",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-120",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/3/section/1"
    },
    {
      "path": "article/121",
      "kind": "article",
      "number": "121",
      "heading": "Identification measures",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-121",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/3/section/1"
    },
    {
      "path": "article/122",
      "kind": "article",
      "number": "122",
      "heading": "Implementing measures",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-122",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/3/section/1"
    },
    {
      "path": "title/V/chapter/3/section/2",
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      "number": "2",
      "heading": "Release",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/V/chapter/3"
    },
    {
      "path": "article/123",
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      "heading": "Release of the goods",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-123",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/3/section/2"
    },
    {
      "path": "article/124",
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      "number": "124",
      "heading": "Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-124",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/3/section/2"
    },
    {
      "path": "title/V/chapter/4",
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      "heading": "Disposal of goods",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V"
    },
    {
      "path": "article/125",
      "kind": "article",
      "number": "125",
      "heading": "Destruction of goods",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-125",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/4"
    },
    {
      "path": "article/126",
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      "number": "126",
      "heading": "Measures to be taken by the customs authorities",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-126",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/4"
    },
    {
      "path": "article/127",
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      "number": "127",
      "heading": "Abandonment",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-127",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/4"
    },
    {
      "path": "article/128",
      "kind": "article",
      "number": "128",
      "heading": "Implementing measures",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-128",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/V/chapter/4"
    },
    {
      "path": "title/VI",
      "kind": "title",
      "number": "VI",
      "heading": "RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/VI/chapter/1",
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      "number": "1",
      "heading": "Release for free circulation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI"
    },
    {
      "path": "article/129",
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      "heading": "Scope and effect",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-129",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI/chapter/1"
    },
    {
      "path": "title/VI/chapter/2",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/VI"
    },
    {
      "path": "title/VI/chapter/2/section/1",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI/chapter/2"
    },
    {
      "path": "article/130",
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      "heading": "Scope and effect",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI/chapter/2/section/1"
    },
    {
      "path": "article/131",
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      "heading": "Cases in which no relief from import duties is granted",
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      "status": "repealed",
      "parent": "title/VI/chapter/2/section/1"
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    {
      "path": "article/132",
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      "heading": "Goods previously placed under the inward-processing procedure",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-132",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI/chapter/2/section/1"
    },
    {
      "path": "title/VI/chapter/2/section/2",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI/chapter/2"
    },
    {
      "path": "article/133",
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      "number": "133",
      "heading": "Products of sea-fishing and other products taken from the sea",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-133",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI/chapter/2/section/2"
    },
    {
      "path": "title/VI/chapter/2/section/3",
      "kind": "section",
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      "heading": "Implementing measures",
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      "extent": "E+W+S+N.I.",
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      "parent": "title/VI/chapter/2"
    },
    {
      "path": "article/134",
      "kind": "article",
      "number": "134",
      "heading": "Implementing measures",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-134",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VI/chapter/2/section/3"
    },
    {
      "path": "title/VII",
      "kind": "title",
      "number": "VII",
      "heading": "SPECIAL PROCEDURES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "title/VII/chapter/1",
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      "number": "1",
      "heading": "General provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII"
    },
    {
      "path": "article/135",
      "kind": "article",
      "number": "135",
      "heading": "Scope",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/136",
      "kind": "article",
      "number": "136",
      "heading": "Authorisation",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/137",
      "kind": "article",
      "number": "137",
      "heading": "Records",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-137",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/138",
      "kind": "article",
      "number": "138",
      "heading": "Discharge of a procedure",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-138",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/139",
      "kind": "article",
      "number": "139",
      "heading": "Transfer of rights and obligations",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-139",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/140",
      "kind": "article",
      "number": "140",
      "heading": "Movement of goods",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-140",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/141",
      "kind": "article",
      "number": "141",
      "heading": "Usual forms of handling",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-141",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/142",
      "kind": "article",
      "number": "142",
      "heading": "Equivalent goods",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-142",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "article/143",
      "kind": "article",
      "number": "143",
      "heading": "Implementing measures",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/article-143",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "title/VII/chapter/1"
    },
    {
      "path": "title/VII/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Transit",
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      "extent": "E+W+S+N.I.",
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      "path": "title/VII/chapter/2/section/1",
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      "path": "article/146",
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      "path": "title/IX",
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      "path": "title/IX/chapter/1",
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    {
      "path": "signature",
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      "path": "annex",
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    {
      "path": "annex/division/1",
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      "number": "1",
      "heading": "Regulation (EEC) No 2913/92",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/annex/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Regulations (EEC) No 3925/91 and (EC) No 1207/2001",
      "url": "https://openlegislation.uk/eu-regulation-2008-450/annex/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2008/450",
    "retrieved_at": "2026-10-30T15:43:03.159436+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}