# 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Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (repealed) EU Regulation No 450/2008 ยท adopted 23 April 2008 Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (repealed) ## Introductory text Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (repealed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title I: GENERAL PROVISIONS ### Chapter 1: Scope of customs legislation, mission of customs and definitions ## 1 Subject matter and scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Mission of customs authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Customs territory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Rights and obligations of persons with regard to customs legislation ### Section 1: Provision of information ## 5 Exchange and storage of data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Data protection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Exchange of additional information between customs authorities and economic operators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Provision of information by the customs authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Provision of information to the customs authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Electronic systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Customs representation ## 11 Customs representative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Empowerment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Authorised economic operator ## 13 Application and authorisation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Granting of status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Decisions relating to the application of customs legislation ## 16 General provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Community-wide validity of decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Annulment of favourable decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Revocation and amendment of favourable decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Decisions relating to binding information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 5: Penalties ## 21 Application of penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 6: Appeals ## 22 Decisions taken by a judicial authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Right of appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 24 Suspension of implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 7: Control of goods ## 25 Customs controls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Cooperation between authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27 Post-release control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Intra-Community flights and sea crossings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 8: Keeping of documents and other information; charges and costs ## 29 Keeping of documents and other information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 30 Charges and costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Currency conversion and time limits ## 31 Currency conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 Time limits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title II: FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED ### Chapter 1: Common Customs Tariff and tariff classification of goods ## 33 Common Customs Tariff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 34 Tariff classification of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Origin of goods ### Section 1: Non-preferential origin ## 35 Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36 Acquisition of origin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 37 Proof of origin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Preferential origin ## 39 Preferential origin of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Value of goods for customs purposes ## 40 Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 41 Method of customs valuation based on the transaction value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42 Secondary methods of customs valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 43 Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title III: CUSTOMS DEBT AND GUARANTEES ### Chapter 1: Incurrence of a customs debt ### Section 1: Customs debt on importation ## 44 Release for free circulation and temporary admission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 45 Special provisions relating to non-originating goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 46 Customs debt incurred through non-compliance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 47 Deduction of an amount of import duty already paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Customs debt on exportation ## 48 Export and outward processing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 49 Customs debt incurred through non-compliance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Provisions common to customs debts incurred on importation and exportation ## 50 Prohibitions and restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 51 Several debtors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 52 General rules for calculation of the amount of import or export duty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 53 Special rules for calculation of the amount of import duty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 54 Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 55 Place where the customs debt is incurred . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Guarantee for a potential or existing customs debt ## 56 General provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 57 Compulsory guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 58 Optional guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 59 Provision of a guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 60 Choice of guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 61 Guarantor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 62 Comprehensive guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 63 Additional provisions relating to the use of guarantees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 64 Additional or replacement guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 65 Release of the guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Recovery and payment of duty and repayment and remission of the amount of import and export duty ### Section 1: Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts ## 66 Determination of the amount of import or export duty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 67 Notification of the customs debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 68 Limitation of the customs debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 69 Entry in the accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 70 Time of entry in the accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 71 Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Payment of the amount of import or export duty ## 72 General time limits for payment and suspension of the time limit for payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 73 Payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 74 Deferment of payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 75 Time limits for deferred payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 76 Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 77 Other payment facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 78 Enforcement of payment and arrears . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Repayment and remission of the amount of import or export duty ## 79 Repayment and remission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 80 Repayment and remission of overcharged amounts of import or export duty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 81 Defective goods or goods not complying with the terms of the contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 82 Repayment or remission on account of error by the competent authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 83 Repayment and remission in equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 84 Procedure for repayment and remission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 85 Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Extinguishment of customs debt ## 86 Extinguishment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title IV: GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE COMMUNITY ### Chapter 1: Entry summary declaration ## 87 Obligation to lodge an entry summary declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88 Lodgement and responsible person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 89 Amendment of entry summary declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 90 Customs declaration replacing entry summary declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Arrival of goods ### Section 1: Entry of goods into the customs territory of the Community ## 91 Customs supervision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 92 Conveyance to the appropriate place . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 93 Intra-Community air and sea services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 94 Conveyance under special circumstances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Presentation, unloading and examination of goods ## 95 Presentation of goods to customs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 96 Unloading and examination of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Formalities after presentation ## 97 Obligation to place non-Community goods under a customs procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 98 Goods deemed to be placed in temporary storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Goods moved under a transit procedure ## 99 Waiver for goods arriving under transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 100 Provisions applicable to non-Community goods after a transit procedure has ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title V: GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS ### Chapter 1: Customs status of goods ## 101 Presumption of customs status of Community goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 102 Loss of customs status of Community goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 103 Community goods leaving the customs territory temporarily . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Placing goods under a customs procedure ### Section 1: General provisions ## 104 Customs declaration of goods and customs supervision of Community goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 105 Competent customs offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 106 Centralised clearance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 107 Types of customs declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Standard customs declarations ## 108 Content of a declaration and supporting documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Simplified customs declarations ## 109 Simplified declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 110 Supplementary declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Provisions applying to all customs declarations ## 111 Person lodging a declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 112 Acceptance of a declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 113 Amendment of a declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 114 Invalidation of a declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 5: Other simplifications ## 115 Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 116 Simplification of customs formalities and controls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Verification and release of goods ### Section 1: Verification ## 117 Verification of a customs declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 118 Examination and sampling of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 119 Partial examination and sampling of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 120 Results of the verification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 121 Identification measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 122 Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Release ## 123 Release of the goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 124 Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Disposal of goods ## 125 Destruction of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 126 Measures to be taken by the customs authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 127 Abandonment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 128 Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title VI: RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTIES ### Chapter 1: Release for free circulation ## 129 Scope and effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Relief from import duties ### Section 1: Returned goods ## 130 Scope and effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 131 Cases in which no relief from import duties is granted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 132 Goods previously placed under the inward-processing procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Sea-fishing and products taken from the sea ## 133 Products of sea-fishing and other products taken from the sea . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Implementing measures ## 134 Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title VII: SPECIAL PROCEDURES ### Chapter 1: General provisions ## 135 Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 136 Authorisation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 137 Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 138 Discharge of a procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 139 Transfer of rights and obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 140 Movement of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 141 Usual forms of handling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 142 Equivalent goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 143 Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Transit ### Section 1: External and internal transit ## 144 External transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 145 Internal transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Community transit ## 146 Obligations of the holder of the Community transit procedure and of the carrier and recipient of goods moving under the Community transit procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 147 Goods passing through the territory of a country outside the customs territory of the Community under the external Community transit procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Storage ### Section 1: Common provisions ## 148 Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 149 Responsibilities of the holder of the authorisation or procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 150 Duration of a storage procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Temporary storage ## 151 Placing of goods in temporary storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 152 Goods in temporary storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Customs warehousing ## 153 Storage in customs warehouses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 154 Community goods, end-use and processing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 4: Free zones ## 155 Designation of free zones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 156 Buildings and activities in free zones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 157 Presentation of goods and their placement under the procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 158 Community goods in free zones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 159 Non-Community goods in free zones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 160 Bringing goods out of a free zone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 161 Customs status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 4: Specific use ### Section 1: Temporary admission ## 162 Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 163 Period during which goods may remain under the temporary admission procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 164 Situations covered by temporary admission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 165 Amount of import duty in case of temporary admission with partial relief from import duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: End-use ## 166 End-use procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 5: Processing ### Section 1: General provisions ## 167 Rate of yield . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 2: Inward processing ## 168 Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 169 Period for discharge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 170 Temporary re-export for further processing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Section 3: Outward processing ## 171 Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 172 Goods repaired free of charge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 173 Standard exchange system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 174 Prior importation of replacement products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title VIII: DEPARTURE OF GOODS FROM THE CUSTOMS TERRITORY OF THE COMMUNITY ### Chapter 1: Goods leaving the customs territory ## 175 Obligation to lodge a pre-departure declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 176 Measures establishing certain details . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 177 Customs supervision and exit formalities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Export and re-export ## 178 Community goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 179 Non-Community goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 180 Exit summary declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 181 Amendment of the exit summary declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 3: Relief from export duties ## 182 Temporary export . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title IX: CUSTOMS CODE COMMITTEE AND FINAL PROVISIONS ### Chapter 1: Customs Code Committee ## 183 Further implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 184 Committee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 185 Further matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Chapter 2: Final provisions ## 186 Repeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 187 Entry into force . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 188 Application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex: CORRELATION TABLES ## 1 Regulation (EEC) No 2913/92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Regulations (EEC) No 3925/91 and (EC) No 1207/2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/eur/2008/450 (the official version) Page: https://openlegislation.uk/eu-regulation-2008-450 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.