# Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast), Annex Extent: E+W+S+N.I. CORRELATION TABLE Regulation (EC) No 450/2008 This Regulation Article 1(1) and (2) Article 1(1) and (2) Article 1(3), first subparagraph Article 1(3) Article 1(3), second subparagraph Article 2 Article 2 Article 3 Article 3 Article 4 Article 4, points 1 to 8 Article 5, points 1 to 8 Article 4, point 9 Article 5, points 9 and 10 Article 4, point 10 Article 5, point 12 Article 4, points 11 and 12 Article 5, points 15 and 16 Article 4, points 13 to 17 Article 5, points 18 to 22 Article 4, point 18(a), first sentence Article 5, point 23(a) Article 4, point 18(a), second sentence Article 130(3) Article 4, point 18(b) and (c) Article 5, point 23(b) and (c) Article 4, points 19 to 26 Article 5, points 24 to 31 Article 4, point 27 to 32 Article 5, points 33 to 38 Article 4, point 33 — Article 5(1), first subparagraph Article 6(1) Article 5(1), second and third subparagraphs Articles 6(3) and 7(b) Article (5)(2) Articles 6(2), 7(a) and 8(1)(a) Article 6 Article 12 Article 7 Article 13 Article 8 Article 14 Article 9 Article 15 Article 10(1) Articles 9 and 16(1) Article 10(2) Articles 10, 11 and 17 Article 11(1), first and second subparagraphs Article 18 Article 11(1), third subparagraph Article 18(2), first subparagraph Article 11(2) Article 18(3) Article 11(3)(a) Article 18(2), second subparagraph and Article 21 Article 11(3)(b) Article 21 Article 11(3)(c) — Article 12(1) Article 19(1) Article 12(2), first subparagraph Article 19(2), first subparagraph Article 12(2), second subparagraph Article 19(2), second subparagraph and Article 20(b) Article 13(1) Article 38(1) Article 13(2) Article 38(2) and (3) Article 13(3) Article 38(4) Article 13(4) Article 38(5), first sentence Article 13(5) — Article 13(6) Article 23(2) Article 14 Article 39 Article 15(1)(a) Article 22, Article 24(a) to (g) and Article 25(a) and (b) Article 15(1)(b) Articles 23(4)(b) and 24(h) Article 15(1)(c) — Article 15(1)(d) Article 22(1), third subparagraph and 24(a) Article 15(1)(e) Article 40(b) Article 15(1)(f) Article 25(b) Article 15(1)(g) Articles 23(4)(b), 24(h), 24(c), 28, 31(b) and 32 Article 15(1)(h) — Article 15(2) — Article 16(1) Article 22(1), first and second subparagraphs Article 16(2) Article 22(3), first and second subparagraphs Article 16(3) Article 22(2) Article 16(4), first subparagraph Article 22(6), first subparagraph, first sentence Article 16(4), second subparagraph Article 22(6), first subparagraph, second sentence and Article 22(7) Article 16(5)(a) Article 22(6), second subparagraph and Article 24(g) Article 16(5)(b) Article 24(f) Article 16(6) Article 23(3) Article 16(7) Article 29 Article 17 Article 26 Article 18(1) to (3) Article 27 Article 18(4) Article 32 Article 19(1) Article 28(1)(a) Article 19(2) and (3) Article 28(2) and (3) Article 19(4) Article 28(4), first subparagraph and second subparagraph, first sentence Article 19(5) Article 31(a) Article 20(1) to (4) Article 33 Article 20(5) Article 34(4) Article 20(6), first subparagraph Article 34(5), first sentence Article 20(6), second subparagraph Article 34(6) Article 20(7) Articles 22, 23, 24, 25 and 32 Article 20(8)(a) Article 34(1) to (3) Article 20(8)(b) Article 34(9) and Article 37(1)(a) Article 20(8)(c) Article 34(11) and 37(2) Article 20(9) Articles 35, 36(b) and 37(1)(c) and (d) Article 21 Article 42 Article 22 Article 43 Article 23 Article 44 Article 24(1) and (2) Article 45(1) and (2) Article 24(3), first subparagraph Article 45(3) Article 24(3), second subparagraph — Article 25(1) Article 46(1) Article 25(2), first subparagraph Article 46(2) Article 25(2), second and third subparagraphs Article 46(3) Article 25(3) Article 46(4) to (8) and Article 50(1) Article 26 Article 47 Article 27 Article 48 Article 28(1) and (2) Article 49 Article 28(3) Article 50(2) Article 29 Article 51 Article 30(1) Article 52 Article 30(2) — Article 31(1) Article 53(1) Article 31(2) Article 53(3) Article 31(3) Article 54 Article 32 Article 55 Article 33(1) to (4) Article 56(1) to (4) Article 33(5) Articles 56(5) and 58(1) Article 34 Article 57(1),(2) and (3) Article 35 Article 59 Article 36 Article 60 Article 37 Article 61 Article 38 Articles 62, 63, 67 and 68 Article 39(1) and (2) Article 64(1) and (2) Article 39(3) Article 64(3), first subparagraph Article 39(4) and (5) Article 64(4) and (5) Article 39(6) Article 64(3), second subparagraph, Article 64(6) and Articles 63 to 68 Article 40 Article 69 Article 41 Article 70 Article 42(1) Article 74(1) Article 42(2) Article 74(2)(a) to (c) and the introductory sentence of point (d) Article 42(3) Article 74(3) Article 43(a) Articles 71, 72 and 76(a) Article 43(b) Article 74(2)(d), points (i), (ii) and (iii) Article 43(c) — Article 43(d) Articles 73 and 75 and Article 76(b) and (c) Article 44 Article 77 Article 45 Article 78 Article 46 Article 79 Article 47 Article 80 Article 48 Article 81 Article 49 Article 82 Article 50 Article 83 Article 51 Article 84 Article 52 Article 85 Article 53(1) to (3) Article 86(1) to (3) Article 53(4) Article 86(6) Article 54(a) and (b) Article 86(5) and Article 88(a) Article 54(c) Article 86(4) and Article 88(b) Article 55(1) Article 87(1) Article 55(2), first subparagraph Article 87(2) Article 55(2), second subparagraph Article 88(c) Article 55(3) and (4) Article 87(3) and (4) Article 56(1) to (5) Article 89(1) to (5) Article 56(6) Article 89(7) Article 56(7) Article 89(9) Article 56(8) Article 89(2), second subparagraph Article 56(9), first indent Article 100(1)(b) Article 56(9), second indent Articles 89(8) and 99(a) Article 56(9), third indent Article 89(2), second subparagraph Article 57(1) and (2) Article 90 Article 57(3) Article 100(1)(a) Article 58, first paragraph Article 91 Article 58, second paragraph — Article 59(1), first subparagraph Article 100(1) Article 59(1), second subparagraph Article 99(b) Article 59(2) Article 92(2) Article 60 Article 93 Article 61 Article 94 Article 62(1) and (2) Article 95(1) and (2) Article 62(3) Article 22, Article 24(a) to (g), Article 25(a) and (b) and Article 99(c) Article 63(1) and (2) — Article 63(3)(a) — Article 63(3)(b) Articles 96(1)(a), 96(2), 100(1)(c) and 100(2) Article 63(3)(c) Article 96(1)(b),96(2), 100(1)(c) and 100(2) Article 64 Article 97 Article 65(1) and (2) Article 98 Article 65(3) Articles 99(d) and 100(1)(b) Article 66 Article 101(1) and (2) Article 67(1), first and second subparagraphs Article 102(1) Article 67(1), third subparagraph Article 106 Article 67(2) and (3) Article 102(2) and (3), first subparagraph Article 68(1) and (2) Article 103(1) and (2) Article 68(3) Article 103(3)(a) Article 68(4) Article 103(4) Article 69 Article 104 Article 70 Article 105(1) to (5) Article 71 Article 105(6) Article 72(1) and (2) Article 108(1) and (2) Article 72(3) Articles 108(3) and 115 Article 73 Article 109 Article 74 Article 110 Article 75 Article 111 Article 76 — Article 77(1), first subparagraph Article 112(1) Article 77(1), second and third subparagraphs Article 112(2) Article 77(2) Article 112(3) Article 77(3) Article 112(4) Article 78(1), first subparagraph Article 113 Article 78(1), second subparagraph Articles 99(d) and 100(1)(b) Article 78(2) to (4) Article 114(1) to (3) Article 78(5) Article 114(4) Article 79(1) Article 116(1) Article 79(2) to (5) Article 116(4) to (7) Article 80 Article 117(1) Article 81(1) and (2) Article 118(1) and (2) Article 81(3) Article 118(4) Article 82(1) Article 119(1) Article 82(2) Article 119(3) Article 83 Article 120(1) Article 84(1) Article 121(1) Article 84(2) Article 121(3) Article 85, first sentence Articles 116(2), 117(2), 118(3), 119(2), 120(2), 121(2) and 123(1) Article 85, second sentence Articles 106(3), 122 and 123(2) Article 86(1) introductory sentence Article 124(1) introductory sentence and point (a) Article 86(1) (a) to (c) Article 124(1) (b) to (d) Article 86(1) (d) and (e) Article 124(1) (e) Article 86(1) (f) to (k) Article 124(1) (f) to (k) Article 86(2) and (3) Article 124(2) and (3) Article 86(4) to (6) Article 124(5) to (7) Article 86(7) Article 126 Article 87(1) Articles 127(1) and 127(2)(a) Article 87(2), first subparagraph Article 127(3), first subparagraph Article 87(2), second subparagraph Article 127(8) Article 87(3), first subparagraph, point (a) Articles 127(2)(b) and 131(a) Article 87(3), first subparagraph, points (b) and (c) Article 131(b) Article 87(3), first subparagraph, point (d) Articles 127(3) and 161(a) Article 87(3), second subparagraph — Article 88(1), first subparagraph, first sentence Article 6(1) Article 88(1), first subparagraph, second sentence Article 127(7) Article 88(1), second subparagraph Article 6(2) Article 88(2) Article 127(4), first subparagraph Article 88(3) Article 127(4), second subparagraph and (6) Article 88(4), first subparagraph Article 133(1), first subparagraph Article 88(4), second and third subparagraphs Articles 6(2) and 7(a) Article 89(1) Article 129(1) Article 89(2) — Article 90 Article 130(1) Article 91 Article 134 Article 92(1), first subparagraph Article 135(1) Article 92(1), second subparagraph Article 135(2) Article 92(1), third subparagraph — Article 92(2) to (5) Article 135(3) to (6) Article 93(1) Article 136 Article 93(2) — Article 94 Article 137 Article 95(1) Article 139(1) Article 95(2) and (3) Article 139(3) and (4) Article 95(4) Article 139(6) Article 96(1) and (2) Article 140 Article 96(3) Article 139(7) Article 97(1) Article 149 Article 97(2) Article 150 Article 98(1) Article 144 Article 98(2) Article 139(5) Article 99 Article 141(1) Article 100 Article 141(2) Article 101(1) Article 153(1) Article 101(2)(a) Articles 153(2) and 156(a) Article 101(2)(b) Articles 156(b) and 157 Article 101(2)(c) Articles 153(3) and 156(c) Article 102 Article 154 Article 103 Articles 155(2) and 156(d) Article 104(1) Article 158(1) Article 104(2) Article 158(3) Article 105(1) Article 159(1) and (2) Article 105(2)(a) and (b) Articles 159(3) and 161(a) Article 105(2)(c) Articles 22(1), third subparagraph, and 25(c) Article 106(1), first subparagraph, first sentence Article 179(1), first subparagraph Article 106(1), first subparagraph, second sentence — Article 106(2) Article 179(3) and (6) Article 106(3) Article 179(5) Article 106(4), first subparagraph, point (a) Article 22, Article 24(a) to (g) and Article 25(a) and (b) Article 106(4), first subparagraph, point (b) Articles 23(4)(a) and 24(h) Article 106(4), first subparagraph, point (c) Article 179(1), second subparagraph, Article 179(2) and Article 180 Article 106(4), first subparagraph, point (d) Article 22(1), third subparagraph and 24(a) Article 106(4), first subparagraph, point (e) Article 25(b) Article 106(4), first subparagraph, point (f) Articles 23(4)(b), 24(h), 28, 31(b) and 32 Article 106(4), first subparagraph, points (g) and (h) Article 181 Article 106(4), second subparagraph — Article 107(1), first sentence Article 6(1) Article 107(1), second sentence Article 182(1) Article 107(2) Article 158(2) Article 107(3) Articles 160, 161(b), 182(2) to (4), 183 and 184 Article 108(1), first subparagraph, first sentence Article 162 Article 108(1), first subparagraph, second and third sentences Article 170(4) Article 108(1), second subparagraph Articles 6(2), 7(a) and 8(1)(a) Article 108(2) Article 163(1) and (2) Article 108(3), first subparagraph Article 6(1) Article 108(3), second subparagraph — Article 108(4) Articles 163(3), 164 and 165(b) Article 109(1) Article 166(1) Article 109(2) Articles 166(2) and 168 (a) Article 109(3) Articles 6(2), 7(a), 8(1)(a) and 165(a) Article 110(1), first subparagraph Article 167(1), first subparagraph Article 110(1), second subparagraph Article 167(1), third subparagraph Article 110(1), third subparagraph Article 167(2) and (3) and Article 168(d) Article 110(2) and (3) Article 167(4) and (5) Article 111(1) Article 170(1) Article 111(2), first sentence Article 170(2) Article 111(2), second sentence Article 170(3)(a) and (b) Article 111(3) Articles 170(3)(c) Article 112(1), first subparagraph Article 172(1) Article 112(1), second subparagraph, first sentence Article 182(2) Article 112(1), second subparagraph, second sentence Article 182(3) Article 112(2) — Article 112(3) Article 172(2) Article 112(4) Articles 176(b) Article 113(1) and (2) Article 173(1) and (2) Article 113(3) Articles 173(3) and 176(c) Article 114(1) Article 174(1) Article 114(2), first subparagraph Article 174(2) Article 114(2), second subparagraph Article 175 Article 115, first paragraph Article 177(1) Article 115, second paragraph Articles 177(2) and 178 Article 116(1) Article 185(1) Article 116(2), first subparagraph, point (a) Article 22, Article 24(a) to (g) and Article 25(a) and (b) Article 116(2), first subparagraph, point (b) Articles 23(4)(a), 23(5), 24(h) and 25(c) Article 116(2), first subparagraph, points (c) and (d) Articles 185(2) and 186(a) Article 116(2), first subparagraph, point (e) Article 22(1), third subparagraph and 24(a) Article 116(2), first subparagraph, point (f) Article 25(b) Article 116(2), first subparagraph, point (g) Articles 23(4)(b), 24(h), 28, 31(b) and 32 Article 116(2), first subparagraph, points (h) and (i) Articles 186(b) and 187 Article 116(2), second subparagraph — Article 117 Article 188 Article 118 Article 189 Article 119(1) and (2) Article 190 Article 119(3) Article 193 Article 120 Article 191 Article 121 Article 192 Article 122 Article 193 Article 123(1) and (2) Article 194 Article 123(3) Article 179(4) Article 124(1) Article 195(1) Article 124(2) Article 195(2) and (3) and Article 196 Article 125 Article 197 Article 126(1) Article 198(1) Article 126(2) Article 198(2), first subparagraph, first sentence Article 127(1) Article 199 Article 127(2) Article 198(3)(d) Article 128 Article 198(2), first subparagraph, second sentence and second subparagraph, Article 198(3)(a) to (c) and Article 200 Article 129 Article 201 Article 130(1) Article 203(1), first subparagraph Article 130(2) to (5) Article 203(2) to (5) Article 131(a) — Article 131(b) Article 204 Article 132 Article 205 Article 133 Article 208(1) Article 134 Articles 202, 203(1), second subparagraph, 203(6), 206, 207 and 209 Article 135 Article 210 Article 136(1) Article 211(1) Article 136(2), first subparagraph, point (a) Article 22, Article 24(a) to (g) and Article 25(a) and (b) Article 136(2), first subparagraph, point (b) Articles 23(4)(a) and 24(h) Article 136(2), first subparagraph, point (c) Article 212(a) Article 136(2), first subparagraph, point (d) Article 22(1), third subparagraph and 24(a) Article 136(2), first subparagraph, point (e) Article 25(b) Article 136(2), first subparagraph, point (f) Articles 23(4)(b), 24(h), 28, 31(b) and 32 Article 136(2), first subparagraph, point (g) — Article 136(2), first subparagraph, point (h) — Article 136(2), second subparagraph — Article 136(3), first subparagraph, point (a) Article 211(3), first subparagraph, point (a) Article 136(3), first subparagraph, point (b) Article 211(3), first subparagraph, points (b) and (c) Article 136(3), first subparagraph, point (c) Article 211(3), first subparagraph, point (d) Article 136(3), second subparagraph Article 212(b) Article 136(4), first subparagraph Article 211(4) Article 136(4), second subparagraph Article 211(5) Article 136(4), third subparagraph Article 211(6) Article 136(4), fourth subparagraph, points (a) and (b) Article 213 Article 136(4), fourth subparagraph, point (c) Article 212(c) Article 136(5) Article 23(2) Article 137(1) Article 214(1) Article 137(2) Article 214(2) and Article 7(c) Article 138 Article 215(1) to (3) Article 139 Article 218 Article 140(1) Article 219 Article 140(2) Articles 221(a) and 222(b) Article 141 Article 220 Article 142(1), first, second and third subparagraphs Article 223(1) Article 142(1), fourth subparagraph Article 224(a) Article 142(2), first subparagraph, point (a) Article 223(2), first subparagraph, point (a) Article 142(2), first subparagraph, points (b) and (c) Article 223(2), first subparagraph, points (c) and (d) Article 142(2), second subparagraph Article 223(2), first subparagraph, point (b) and Article 224(c) Article 142(3), first subparagraph Article 223(3) Article 142(3), second subparagraph Article 224(d) Article 142(4) Article 223(4) Article 143 Articles 211(2), 216, 217, 221(b), 222(b), 224(b), 225, 228, 229, 230, 231(b), 232, 233(4), 235, 236, 243(2), 251(4), 254(2), (3), (6) and (7) and 257(4) Article 144(1) Article 226(1) Article 144(2) Articles 226(2) and 231(a) Article 144(3) Article 226(3) Article 144(4) — Article 145(1) and (2) Article 227 Article 145(3), first subparagraph Article 155(1) Article 145(3), second subparagraph Article 157 Article 146 Article 233(1) to (3) Article 147 Article 234 Article 148(1) Article 237(1) Article 148(2), first subparagraph Article 237(2) Article 148(2), second subparagraph Articles 237(3) and 239 Article 149 Article 242 Article 150(1) Article 238(1) Article 150(2)(a) — Article 150(2)(b) Article 238(2) Article 150(3) — Article 151(1), first subparagraph Article 144 Article 151(1), second subparagraph Article 145(3) Article 151(2) Article 145(5) and (11) Article 151(3) — Article 151(4) Article 147(4) Article 151(5) Article 145(1), (2), (4) and (6) to (10), Article 146, Article 147(3) and (4) and Article 148 and 151 Article 152 Article147(1) and (2) Article 153 Article 240 Article 154(1)(a) Article 237(3), first sentence Article 154(1)(b) Article 241(1) Article 154(2) Article 237(3), second sentence and Article 241(2) Article 155(1) Article 243(1) Article 155(2) and (3) Article 243(3) and (4) Article 156 Article 244 Article 157 Article 245 Article 158 Article 246 Article 159 Article 247 Article 160 Article 248 Article 161 Article 249 Article 162 Article 250 Article 163 Article 251(1) to (3) Article 164, first paragraph Article 253 Article 164, second paragraph — Article 165 Article 252 Article 166(1) Article 254(1) Article 166(2) and (3) Article 254(4) and (5) Article 167 Article 255 Article 168 Article 256 Article 169 Article 257(1) to (3) Article 170 Article 258 Article 171(1) and (2) Article 259(1) and (2) Article 171(3) Article 86(5) Article 171(4) Article 259(3) Article 172 Article 260 Article 173 Article 261 Article 174 Article 262 Article 175(1), first subparagraph Article 263(1) Article 175(1), second subparagraph Article 263(2)(a) Article 175(2) and (3) Article 263(3) and (4) Article 176(1)(a) and (b) Article 263(2)(b) and Article 265(b) Article 176(1)(c) and (d) Article 265(b) Article 176(1)(e) Article 161(a) Article 176(2) — Article 177(1) and (2) Article 267(1) and (3) Article 177(3) Article 267(2) Article 177(4) Article 267(2) Article 177(5) Article 268 Article 178(1) Article 269(1) Article 178(2)(a) Article 269(2)(a) and (b) Article 178(2)(b) Article 269(2)(d) and (e) Article 178(3) Articles 269(3) Article 179 Article 270 Article 180(1) Article 271(1), first subparagraph Article 180(2), first sentence Article 6(1) Article 180(2), second sentence Article 271(3) Article 180(3), first subparagraph Article 6(2) Article 180(3), second subparagraph Article 271(4) Article 180(4) Article 271(2) Article 181, first and second paragraphs Article 272(1) Article 181, second paragraph and third paragraph — Article 182(1) Article 277 Article 182(2) — Article 183(1) Articles 16(1) and 17 Article 183(2)(a) and (b) — Article 183(2)(c) Articles 280 and 283 Article 184 Article 285 Article 185 — Article 186 Article 286(2) and (3) Article 187 Article 287 Article 188(1) Article 288(1) Article 188(2) Article 288(2) Article 188(3) Article 288(1) --- Source: https://www.legislation.gov.uk/eur/2013/952/annex (the official version) Page: https://openlegislation.uk/eu-regulation-2013-952/annex Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.