{
  "url": "https://openlegislation.uk/eu-regulation-2013-952/article-110",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-952/article-110.json",
  "legislation": "eur/2013/952",
  "legislation_title": "Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-952",
  "path": "article/110",
  "kind": "article",
  "number": "110",
  "heading": "Deferment of payment",
  "text": "The customs authorities shall, upon application by the person concerned and upon provision of a guarantee, authorise deferment of payment of the duty payable in any of the following ways:\n(a)separately in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1), or Article 105(4);\n(b)globally in respect of all amounts of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a period fixed by the customs authorities and not exceeding 31 days;\n(c)globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Art. 110 modified (1.8.2021) by S.I. 1995/2518, reg. 133AH(5) (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Art. 110 modified (1.8.2021) by S.I. 1995/2518, reg. 133AF(3) (as inserted by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/952/article/110",
    "retrieved_at": "2026-11-01T14:48:22.103143+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."
}