Section 5 Other simplificationsF1 United Kingdom Repealed Original text. Later amendments are not shown. 115Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings 116Simplification of customs formalities and controls Annotations Textual amendments F1 Repealed by Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast). ← Article 114 Section 5 Article 115 →