{ "url": "https://openlegislation.uk/eu-regulation-2015-2446", "json_url": "https://openlegislation.uk/eu-regulation-2015-2446.json", "id": "eur/2015/2446", "title": "Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code", "short_title": "Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the…", "long_title": "Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code", "citation": "EU Regulation 2015/2446", "type": "eur", "year": "2015", "number": "2446", "version": "current", "date": "2015-07-28", "revised": false, "valid_from": null, "extent": "E+W+S+N.I.", "unapplied_effects": 32, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/eu-regulation-2015-2446/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 the customs legislation, mission of customs and definitions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I" }, { "path": "article/1", "kind": "article", "number": "1", "heading": "Definitions", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-1", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/1" }, { "path": "title/I/chapter/2", "kind": "chapter", "number": "2", "heading": "Rights and obligations of persons with regard to the customs legislation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I" }, { "path": "title/I/chapter/2/section/1", "kind": "section", "number": "1", "heading": "Provision of information", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "title/I/chapter/2/subsection/1", "kind": "subsection", "number": "1", "heading": "Common data requirements for data exchange and storage", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "article/2", "kind": "article", "number": "2", "heading": "Common data requirements(Article 6(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-2", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/1" }, { "path": "title/I/chapter/2/subsection/2", "kind": "subsection", "number": "2", "heading": "Registration of persons with the customs authorities", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "article/3", "kind": "article", "number": "3", "heading": "Data content of EORI record(Article 6(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-3", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2" }, { "path": "article/4", "kind": "article", "number": "4", "heading": "Submission of particulars for EORI registration(Article 6(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-4", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2" }, { "path": "article/5", "kind": "article", "number": "5", "heading": "Economic operators not established in the customs territory of the Union(Article 22(2) and 9(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-5", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2" }, { "path": "article/6", "kind": "article", "number": "6", "heading": "Persons other than economic operators(Article 9(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-6", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2" }, { "path": "article/7", "kind": "article", "number": "7", "heading": "Invalidation of an EORI number(Article 9(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-7", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2" }, { "path": "title/I/chapter/2/section/2", "kind": "section", "number": "2", "heading": "Decisions relating to the application of the customs legislation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "title/I/chapter/2/subsection/0", "kind": "subsection", "number": "0", "heading": "Means for the exchange of information used for applications and decisions for which the relevant data requirements are not set out in Annex A", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "article/7a", "kind": "article", "number": "7a", "heading": "Applications and decisions made by means other than electronic data-processing techniques (Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-7a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/0" }, { "path": "title/I/chapter/2/subsection/1/2", "kind": "subsection", "number": "1", "heading": "Right to be heard", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "article/8", "kind": "article", "number": "8", "heading": "Period for the right to be heard(Article 22(6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-8", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/1/2" }, { "path": "article/9", "kind": "article", "number": "9", "heading": "Means for the communication of the grounds(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-9", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/1/2" }, { "path": "article/10", "kind": "article", "number": "10", "heading": "Exceptions to the right to be heard(Article 22(6), 2nd subparagraph of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-10", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/1/2" }, { "path": "title/I/chapter/2/subsection/2/2", "kind": "subsection", "number": "2", "heading": "General rules on decisions taken upon application", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "article/11", "kind": "article", "number": "11", "heading": "Conditions for the acceptance of an application(Article 22(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-11", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/2" }, { "path": "article/12", "kind": "article", "number": "12", "heading": "Customs authority competent to take the decision(Article 22(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-12", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/2" }, { "path": "article/13", "kind": "article", "number": "13", "heading": "Extension of the time-limit for taking a decision(Article 22(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-13", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/2" }, { "path": "article/14", "kind": "article", "number": "14", "heading": "Date of effect(Article 22(4) and (5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-14", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/2" }, { "path": "article/15", "kind": "article", "number": "15", "heading": "Re-assessment of a decision(Article 23(4)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-15", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/2" }, { "path": "article/16", "kind": "article", "number": "16", "heading": "Suspension of a decision(Article 23(4)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-16", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/2" }, { "path": "article/17", "kind": "article", "number": "17", "heading": "Period of suspension of a decision(Article 23(4)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-17", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/2" }, { "path": "article/18", "kind": "article", "number": "18", "heading": "End of the suspension(Article 23(4)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-18", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/2" }, { "path": "title/I/chapter/2/subsection/3", "kind": "subsection", "number": "3", "heading": "Decisions relating to binding information", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "article/19", "kind": "article", "number": "19", "heading": "Application for a decision relating to binding information(Article 22(1), 3rd subparagraph and Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-19", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/3" }, { "path": "article/20", "kind": "article", "number": "20", "heading": "Time-limits(Article 22(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-20", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/3" }, { "path": "article/21", "kind": "article", "number": "21", "heading": "Notification of BOI decisions(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-21", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/3" }, { "path": "article/22", "kind": "article", "number": "22", "heading": "Limitation of application of rules on re-assessment and suspension(Article 23(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-22", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/3" }, { "path": "title/I/chapter/2/section/3", "kind": "section", "number": "3", "heading": "Authorised economic operator", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "title/I/chapter/2/subsection/1/3", "kind": "subsection", "number": "1", "heading": "Benefits resulting from the status of authorised economic operator", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "article/23", "kind": "article", "number": "23", "heading": "Facilitations regarding pre-departure declarations(Article 38(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-23", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/1/3" }, { "path": "article/24", "kind": "article", "number": "24", "heading": "More favourable treatment regarding risk assessment and control(Article 38(6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-24", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/1/3" }, { "path": "article/25", "kind": "article", "number": "25", "heading": "Exemption from favourable treatment(Article 38(6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-25", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/1/3" }, { "path": "title/I/chapter/2/subsection/2/3", "kind": "subsection", "number": "2", "heading": "Application for the status of authorised economic operator", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "article/26", "kind": "article", "number": "26", "heading": "Conditions for the acceptance of an application for the status of AEO(Article 22(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-26", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/3" }, { "path": "article/27", "kind": "article", "number": "27", "heading": "Competent customs authority(Third subparagraph of Article 22(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-27", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/3" }, { "path": "article/28", "kind": "article", "number": "28", "heading": "Time-limit for taking decisions(Article 22(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-28", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/3" }, { "path": "article/29", "kind": "article", "number": "29", "heading": "Date of effect of the AEO authorisation(Article 22(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-29", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/3" }, { "path": "article/30", "kind": "article", "number": "30", "heading": "Legal effects of suspension(Article 23(4)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-30", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/subsection/2/3" }, { "path": "title/II", "kind": "title", "number": "II", "heading": "FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "title/II/chapter/1", "kind": "chapter", "number": "1", "heading": "Origin of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II" }, { "path": "title/II/chapter/1/section/1", "kind": "section", "number": "1", "heading": "Non-preferential origin", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1" }, { "path": "article/31", "kind": "article", "number": "31", "heading": "Goods wholly obtained in a single country or territory(Article 60(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-31", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/1" }, { "path": "article/32", "kind": "article", "number": "32", "heading": "Goods the production of which involves more than one country or territory(Article 60(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-32", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/1" }, { "path": "article/33", "kind": "article", "number": "33", "heading": "Processing or working operations which are not economically justified(Article 60(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-33", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/1" }, { "path": "article/34", "kind": "article", "number": "34", "heading": "Minimal operations(Article 60(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-34", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/1" }, { "path": "article/35", "kind": "article", "number": "35", "heading": "Accessories, spare parts or tools(Article 60 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-35", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/1" }, { "path": "article/36", "kind": "article", "number": "36", "heading": "Neutral elements and packing(Article 60 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-36", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/1" }, { "path": "title/II/chapter/1/section/2", "kind": "section", "number": "2", "heading": "Preferential origin", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1" }, { "path": "article/37", "kind": "article", "number": "37", "heading": "Definitions", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-37", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/2" }, { "path": "title/II/chapter/1/subsection/1", "kind": "subsection", "number": "1", "heading": "Issue or making out of proofs of origin", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1" }, { "path": "article/38", "kind": "article", "number": "38", "heading": "Means for applying for and the issuing of Information Certificates INF 4(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-38", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/1" }, { "path": "article/39", "kind": "article", "number": "39", "heading": "Means for applying for and the issuing of approved exporter authorisations(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-39", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/1" }, { "path": "article/40", "kind": "article", "number": "40", "heading": "Means for applying to become a registered exporter and for exchanging information with registered exporters (Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-40", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/1" }, { "path": "title/II/chapter/1/subsection/2", "kind": "subsection", "number": "2", "heading": "Definition of the concept of originating products applicable within the framework of the GSP of the union", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1" }, { "path": "article/41", "kind": "article", "number": "41", "heading": "General principles(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-41", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/2" }, { "path": "article/42", "kind": "article", "number": "42", "heading": "Principle of territoriality(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-42", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/2" }, { "path": "article/43", "kind": "article", "number": "43", "heading": "Non-manipulation(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-43", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/2" }, { "path": "article/44", "kind": "article", "number": "44", "heading": "Wholly obtained products(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-44", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/2" }, { "path": "article/45", "kind": "article", "number": "45", "heading": "Sufficiently worked or processed products(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-45", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/2" }, { "path": "article/46", "kind": "article", "number": "46", "heading": "Averages(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-46", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/2" }, { "path": "article/47", "kind": "article", "number": "47", "heading": "Insufficient working or processing(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-47", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/2" }, { "path": "article/48", "kind": "article", "number": "48", "heading": "General tolerance(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-48", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/2" }, { "path": "article/49", "kind": "article", "number": "49", "heading": "Unit of qualification(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-49", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/2" }, { "path": "article/50", "kind": "article", "number": "50", "heading": "Accessories, spare parts and tools(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-50", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/2" }, { "path": "article/51", "kind": "article", "number": "51", "heading": "Sets(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-51", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/2" }, { "path": "article/52", "kind": "article", "number": "52", "heading": "Neutral elements(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-52", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/2" }, { "path": "title/II/chapter/1/subsection/3", "kind": "subsection", "number": "3", "heading": "Rules on cumulation and management of stocks of materials applicable within the framework of the GSP of the Union", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1" }, { "path": "article/53", "kind": "article", "number": "53", "heading": "Bilateral cumulation(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-53", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/3" }, { "path": "article/54", "kind": "article", "number": "54", "heading": "Cumulation with Norway, Switzerland or Turkey(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-54", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/3" }, { "path": "article/55", "kind": "article", "number": "55", "heading": "Regional cumulation(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-55", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/3" }, { "path": "article/56", "kind": "article", "number": "56", "heading": "Extended cumulation(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-56", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/3" }, { "path": "article/57", "kind": "article", "number": "57", "heading": "Application of bilateral cumulation or cumulation with Norway, Switzerland or Turkey in combination with regional cumulation(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-57", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/3" }, { "path": "article/58", "kind": "article", "number": "58", "heading": "Accounting segregation of Union exporters’ stocks of materials(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-58", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/3" }, { "path": "title/II/chapter/1/subsection/4", "kind": "subsection", "number": "4", "heading": "Definition of the concept of originating products applicable within the framework of the rules of origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1" }, { "path": "article/59", "kind": "article", "number": "59", "heading": "General requirements(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-59", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/4" }, { "path": "article/60", "kind": "article", "number": "60", "heading": "Wholly obtained products(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-60", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/4" }, { "path": "article/61", "kind": "article", "number": "61", "heading": "Sufficiently worked or processed products(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-61", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/4" }, { "path": "article/62", "kind": "article", "number": "62", "heading": "Insufficient working or processing(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-62", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/4" }, { "path": "article/63", "kind": "article", "number": "63", "heading": "Unit of qualification(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-63", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/4" }, { "path": "article/64", "kind": "article", "number": "64", "heading": "General tolerance(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-64", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/4" }, { "path": "article/65", "kind": "article", "number": "65", "heading": "Accessories, spare parts and tools(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-65", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/4" }, { "path": "article/66", "kind": "article", "number": "66", "heading": "Sets(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-66", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/4" }, { "path": "article/67", "kind": "article", "number": "67", "heading": "Neutral elements(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-67", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/4" }, { "path": "title/II/chapter/1/subsection/5", "kind": "subsection", "number": "5", "heading": "Territorial requirements applicable within the framework of the Rules of Origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1" }, { "path": "article/68", "kind": "article", "number": "68", "heading": "Principle of territoriality(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-68", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/5" }, { "path": "article/69", "kind": "article", "number": "69", "heading": "Direct transport(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-69", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/5" }, { "path": "article/70", "kind": "article", "number": "70", "heading": "Exhibitions(Article 64(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-70", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/subsection/5" }, { "path": "title/II/chapter/2", "kind": "chapter", "number": "2", "heading": "Value of goods for customs purposes", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II" }, { "path": "article/71", "kind": "article", "number": "71", "heading": "Simplification(Article 73 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-71", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2" }, { "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", "kind": "chapter", "number": "1", "heading": "Incurrence of a customs debt", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III" }, { "path": "title/III/chapter/1/section/1", "kind": "section", "number": "1", "heading": "Provisions common to customs debts incurred on import and export", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1" }, { "path": "title/III/chapter/1/subsection/1", "kind": "subsection", "number": "1", "heading": "Rules for calculation of the amount of import or export duty", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1" }, { "path": "article/72", "kind": "article", "number": "72", "heading": "Calculation of the amount of import duty on processed products resulting from inward processing(Article 86(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-72", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/subsection/1" }, { "path": "article/73", "kind": "article", "number": "73", "heading": "Application of the provisions on end-use procedure to processed products resulting from inward processing(Article 86(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-73", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/subsection/1" }, { "path": "article/74", "kind": "article", "number": "74", "heading": "Application of the preferential tariff treatment to goods placed under inward processing(Article 86(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-74", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/subsection/1" }, { "path": "article/75", "kind": "article", "number": "75", "heading": "Specific import duty on processed products resulting from outward processing or replacement products(Article 86(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-75", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/subsection/1" }, { "path": "article/76", "kind": "article", "number": "76", "heading": "Derogation for the calculation of the amount of import duty on processed products resulting from inward processing (Article 86(3) and 86(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-76", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/subsection/1" }, { "path": "title/III/chapter/1/subsection/2", "kind": "subsection", "number": "2", "heading": "Time-limit for establishing the place where the customs debt is incurred", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1" }, { "path": "article/77", "kind": "article", "number": "77", "heading": "Time-limit for establishing the place where the customs debt is incurred under Union transit(Article 87(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-77", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/subsection/2" }, { "path": "article/78", "kind": "article", "number": "78", "heading": "Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the TIR Convention(Article 87(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-78", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/subsection/2" }, { "path": "article/79", "kind": "article", "number": "79", "heading": "Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the ATA Convention or the Istanbul Convention(Article 87(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-79", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/subsection/2" }, { "path": "article/80", "kind": "article", "number": "80", "heading": "Time-limit for establishing the place where the customs debt is incurred in cases other than transit(Article 87(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-80", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/subsection/2" }, { "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.", "status": null, "parent": "title/III" }, { "path": "title/III/chapter/2/section/1", "kind": "section", "number": "1", "heading": "General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2" }, { "path": "article/81", "kind": "article", "number": "81", "heading": "Cases where no guarantee shall be required for goods placed under the temporary admission procedure(Article 89(8)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-81", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/1" }, { "path": "article/82", "kind": "article", "number": "82", "heading": "Guarantee in the form of an undertaking by a guarantor(Article 94, 22(4) and 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-82", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/1" }, { "path": "article/83", "kind": "article", "number": "83", "heading": "Forms of guarantee other than a cash deposit or an undertaking given by a guarantor(Article 92(1)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-83", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/1" }, { "path": "title/III/chapter/2/section/2", "kind": "section", "number": "2", "heading": "Comprehensive guarantee and guarantee waiver", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2" }, { "path": "article/84", "kind": "article", "number": "84", "heading": "Reduction of the level of the comprehensive guarantee and guarantee waiver(Article 95(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-84", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/2" }, { "path": "title/III/chapter/2/section/3", "kind": "section", "number": "3", "heading": "Provisions for the Union transit procedure and the procedure under the Istanbul and the ATA Convention", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2" }, { "path": "article/85", "kind": "article", "number": "85", "heading": "Release of the guarantor's obligations under the Union transit procedure(Articles 6(2), 6(3)(a) and 98 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-85", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/3" }, { "path": "article/86", "kind": "article", "number": "86", "heading": "Claim for payment against a guaranteeing association for goods covered by ATA carnet and notification of the non-discharge of CPD carnets to a guaranteeing association under the procedure of the ATA Convention or Istanbul Convention(Articles 6(2), 6(3)(a) and 98 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-86", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/3" }, { "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", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III" }, { "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.", "status": null, "parent": "title/III/chapter/3" }, { "path": "title/III/chapter/3/subsection/1", "kind": "subsection", "number": "1", "heading": "Notification of the customs debt and claim for payment from guaranteeing association", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3" }, { "path": "article/87", "kind": "article", "number": "Articles 87", "heading": "Means of notification of the customs debt(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-87", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/1" }, { "path": "article/88", "kind": "article", "number": "88", "heading": "Exemption from notification of the customs debt(Article 102(1)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-88", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/1" }, { "path": "title/III/chapter/3/section/2", "kind": "section", "number": "2", "heading": "Payment of the amount of import or export duty", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3" }, { "path": "article/89", "kind": "article", "number": "89", "heading": "Suspension of the time-limit for payment in case of application for remission(Article 108(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-89", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/section/2" }, { "path": "article/90", "kind": "article", "number": "90", "heading": "Suspension of the time-limit for payment in the case of goods that are to be confiscated, destroyed or abandoned to the State(Article 108(3)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-90", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/section/2" }, { "path": "article/91", "kind": "article", "number": "91", "heading": "Suspension of the time-limit for payment in the case of customs debts incurred through non-compliance(Article 108(3)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-91", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/section/2" }, { "path": "title/III/chapter/3/section/3", "kind": "section", "number": "3", "heading": "Repayment and remission", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3" }, { "path": "title/III/chapter/3/subsection/1/2", "kind": "subsection", "number": "1", "heading": "General provisions and procedure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3" }, { "path": "article/92", "kind": "article", "number": "92", "heading": "Application for repayment or remission(Articles 6(3)(a), 22(1) and 103 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-92", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/1/2" }, { "path": "article/93", "kind": "article", "number": "93", "heading": "Supplementary information where goods are situated in another Member State(Articles 6(2) and 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-93", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/1/2" }, { "path": "article/94", "kind": "article", "number": "94", "heading": "Means of notification of the decision on repayment or remission(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-94", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/1/2" }, { "path": "article/95", "kind": "article", "number": "95", "heading": "Common data requirements related to formalities where goods are located in another Member State(Article 6(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-95", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/1/2" }, { "path": "article/96", "kind": "article", "number": "96", "heading": "Means for sending information on the completion of formalities where goods are located in another Member State(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-96", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/1/2" }, { "path": "article/97", "kind": "article", "number": "97", "heading": "Extension of the time-limit for taking a decision on repayment or remission (Article 22(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-97", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/1/2" }, { "path": "title/III/chapter/3/subsection/2", "kind": "subsection", "number": "2", "heading": "Decisions to be taken by the Commission", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3" }, { "path": "article/98", "kind": "article", "number": "98", "heading": "Transmission of the file to the Commission for a decision(Article 116(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-98", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/2" }, { "path": "article/99", "kind": "article", "number": "99", "heading": "Right for the person concerned to be heard(Article 116(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-99", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/2" }, { "path": "article/100", "kind": "article", "number": "100", "heading": "Time-limits(Article 116(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-100", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/2" }, { "path": "article/101", "kind": "article", "number": "101", "heading": "Notification of the decision(Article 116(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-101", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/2" }, { "path": "article/102", "kind": "article", "number": "102", "heading": "Consequences of a failure to take or notify a decision(Article 116(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-102", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/3/subsection/2" }, { "path": "title/III/chapter/4", "kind": "chapter", "number": "4", "heading": "Extinguishment of a customs debt", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III" }, { "path": "article/103", "kind": "article", "number": "103", "heading": "Failures which have no significant effect on the correct operation of a customs procedure(Article 124(1)(h)(i) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-103", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/4" }, { "path": "title/IV", "kind": "title", "number": "IV", "heading": "GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "title/IV/chapter/1", "kind": "chapter", "number": "1", "heading": "Entry summary declaration", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV" }, { "path": "article/104", "kind": "article", "number": "104", "heading": "Waiver from the obligation to lodge an entry summary declaration(Article 127(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-104", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/1" }, { "path": "article/105", "kind": "article", "number": "105", "heading": "Time-limits for lodging the entry summary declaration in case of transport by sea(Article 127(3) and (7) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-105", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/1" }, { "path": "article/106", "kind": "article", "number": "106", "heading": "Time limits for lodging the entry summary declaration in case of transport by air (Article 127(2)(b), (3),(6) and (7) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-106", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/1" }, { "path": "article/107", "kind": "article", "number": "107", "heading": "Time-limits for lodging the entry summary declaration in case of transport by rail(Article 127(3) and (7) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-107", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/1" }, { "path": "article/108", "kind": "article", "number": "108", "heading": "Time-limits for lodging the entry summary declaration in case of transport by road(Article 127(3) and (7) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-108", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/1" }, { "path": "article/109", "kind": "article", "number": "109", "heading": "Time-limits for lodging the entry summary declaration in case of transport by inland waterways(Article 127(3) and (7) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-109", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/1" }, { "path": "article/110", "kind": "article", "number": "110", "heading": "Time-limits for lodging the entry summary declaration in case of combined transportation(Article 127(3) and (7) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-110", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/1" }, { "path": "article/111", "kind": "article", "number": "111", "heading": "Time-limits for lodging the entry summary declaration in case of force majeure(Article 127(3) and (7) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-111", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/1" }, { "path": "article/112", "kind": "article", "number": "112", "heading": "Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by sea or inland waterways(Article 127(6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-112", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/IV/chapter/1" }, { "path": "article/113", "kind": "article", "number": "113", "heading": "Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air(Article 127(6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-113", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/IV/chapter/1" }, { "path": "article/113a", "kind": "article", "number": "113a", "heading": "Provision of particulars of the entry summary declaration by other persons (Article 127 (6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-113a", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/IV/chapter/1" }, { "path": "title/IV/chapter/2", "kind": "chapter", "number": "2", "heading": "Arrival of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV" }, { "path": "article/114", "kind": "article", "number": "114", "heading": "Trade with special fiscal territories (Article 1(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-114", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2" }, { "path": "article/115", "kind": "article", "number": "115", "heading": "Approval of a place for the presentation of goods to customs and temporary storage (Articles 139(1) and 147(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-115", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2" }, { "path": "article/116", "kind": "article", "number": "116", "heading": "Records(Article 148(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-116", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2" }, { "path": "article/117", "kind": "article", "number": "117", "heading": "Retail sale(Article 148(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-117", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2" }, { "path": "article/118", "kind": "article", "number": "118", "heading": "Other cases of movement of goods in temporary storage(Article 148(5)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-118", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2" }, { "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": null, "parent": "title/V" }, { "path": "title/V/chapter/1/section/1", "kind": "section", "number": "1", "heading": "General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1" }, { "path": "article/119", "kind": "article", "number": "119", "heading": "Presumption of customs status(Articles 153(1) and 155(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-119", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/1" }, { "path": "title/V/chapter/1/section/2", "kind": "section", "number": "2", "heading": "Regular shipping service for customs purposes", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1" }, { "path": "article/120", "kind": "article", "number": "120", "heading": "Authorisation to establish regular shipping services(Article 155(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-120", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2" }, { "path": "article/121", "kind": "article", "number": "121", "heading": "Registration of vessels and ports(Articles 22(4) and 155(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-121", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2" }, { "path": "article/122", "kind": "article", "number": "122", "heading": "Unforeseen circumstances during the transport by regular shipping services(Articles 153(1) and 155(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-122", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2" }, { "path": "article/122a", "kind": "article", "number": "122a", "heading": "RSS information and communications system (Article 155(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-122a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2" }, { "path": "title/V/chapter/1/section/3", "kind": "section", "number": "3", "heading": "Proof of the customs status of Union goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1" }, { "path": "title/V/chapter/1/subsection/1", "kind": "subsection", "number": "1", "heading": "General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1" }, { "path": "article/123", "kind": "article", "number": "123", "heading": "Period of validity of a T2L, T2LF or a customs goods manifest(Article 22(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-123", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/1" }, { "path": "article/124", "kind": "article", "number": "124", "heading": "Means of communication of the MRN of a T2L, T2LF or a customs goods manifest(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-124", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/1" }, { "path": "article/124a", "kind": "article", "number": "124a", "heading": "Proof of the customs status of Union goods by means of a ‘ T2L ’ or ‘ T2LF ’ document (Articles 6(2), 6(3)(a) and 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-124a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/1" }, { "path": "title/V/chapter/1/subsection/2", "kind": "subsection", "number": "2", "heading": "Proofs submitted by means other than electronic data-processing techniques", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1" }, { "path": "article/125", "kind": "article", "number": "125", "heading": "Proof of the customs status of Union goods for travellers other than economic operators(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-125", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/2" }, { "path": "article/126", "kind": "article", "number": "126", "heading": "Proof of the customs status of Union goods by production of an invoice or transport document(Articles 6(2) and 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-126", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/2" }, { "path": "article/126a", "kind": "article", "number": "126a", "heading": "Proof of the customs status of Union goods by production of a shipping company's manifest (Articles 6(2) and 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-126a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/2" }, { "path": "article/127", "kind": "article", "number": "127", "heading": "Proof of the customs status of Union goods in TIR or ATA carnets or NATO forms 302 or EU forms 302", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-127", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/2" }, { "path": "title/V/chapter/1/subsection/3", "kind": "subsection", "number": "3", "heading": "Proof of the customs status of Union goods issued by an authorised issuer", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1" }, { "path": "article/128", "kind": "article", "number": "128", "heading": "Facilitation for issuing a means of proof by an authorised issuer(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-128", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/3" }, { "path": "article/128a", "kind": "article", "number": "128a", "heading": "Formalities when issuing a ‘T2L’ or ‘T2LF’ document, an invoice or transport document by an authorised issuer (Articles 6(2) and 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-128a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/3" }, { "path": "article/128b", "kind": "article", "number": "128b", "heading": "Facilitations for an authorised issuer (Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-128b", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/3" }, { "path": "article/128c", "kind": "article", "number": "128c", "heading": "Authorisation to draw up the shipping company's manifest after departure (Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-128c", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/3" }, { "path": "article/128d", "kind": "article", "number": "128d", "heading": "Conditions to be authorised to draw up the shipping company's manifest after departure (Articles 6(3)(a) and 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-128d", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/3" }, { "path": "title/V/chapter/1/subsection/4", "kind": "subsection", "number": "4", "heading": "Specific provisions concerning products of sea-fishing and goods obtained from such products", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1" }, { "path": "article/129", "kind": "article", "number": "129", "heading": "The customs status of products of sea-fishing and goods obtained from such products(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-129", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/4" }, { "path": "article/130", "kind": "article", "number": "130", "heading": "The proof of customs status of products of sea-fishing and goods obtained from such products(Articles 6(2) and 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-130", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/4" }, { "path": "article/131", "kind": "article", "number": "131", "heading": "Transhipment (Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-131", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/4" }, { "path": "article/132", "kind": "article", "number": "132", "heading": "Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-132", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/4" }, { "path": "article/133", "kind": "article", "number": "133", "heading": "Products and goods transhipped and transported through a country or territory which is not part of the customs territory of the Union (Article 6(2) and (3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-133", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/subsection/4" }, { "path": "title/V/chapter/2", "kind": "chapter", "number": "2", "heading": "Placing goods under a customs procedure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V" }, { "path": "title/V/chapter/2/section/1", "kind": "section", "number": "1", "heading": "General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2" }, { "path": "article/134", "kind": "article", "number": "134", "heading": "Customs declarations in trade with special fiscal territories (Article 1(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-134", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/135", "kind": "article", "number": "135", "heading": "Oral declaration for release for free circulation(Article 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-135", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/136", "kind": "article", "number": "136", "heading": "Oral declaration for temporary admission and re-export(Article 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-136", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/137", "kind": "article", "number": "137", "heading": "Oral declaration for export(Article 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-137", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/138", "kind": "article", "number": "138", "heading": "Goods deemed to be declared for release for free circulation in accordance with Article 141(Article 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-138", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/139", "kind": "article", "number": "139", "heading": "Goods deemed to be declared for temporary admission, transit or re-export in accordance with Article 141 (Article 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-139", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/140", "kind": "article", "number": "140", "heading": "Goods deemed to be declared for export in accordance with Article 141(Article 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-140", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/141", "kind": "article", "number": "141", "heading": "Acts deemed to be a customs declaration or a re-export declaration (Article 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-141", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/142", "kind": "article", "number": "142", "heading": "Goods which cannot be declared orally or in accordance with Article 141(Article 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-142", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/143", "kind": "article", "number": "143", "heading": "Paper-based customs declarations(Article 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-143", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/143a", "kind": "article", "number": "143a", "heading": "Declaration for release for free circulation of consignments of low value (Article 6(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-143a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/144", "kind": "article", "number": "144", "heading": "Customs declaration for goods in postal consignments (Article 6(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-144", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "title/V/chapter/2/section/2", "kind": "section", "number": "2", "heading": "Simplified customs declarations", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2" }, { "path": "article/145", "kind": "article", "number": "145", "heading": "Conditions for authorisation of regular use of simplified customs declarations(Article 166(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-145", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/2" }, { "path": "article/146", "kind": "article", "number": "146", "heading": "Supplementary declaration (Article 167(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-146", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/2" }, { "path": "article/147", "kind": "article", "number": "147", "heading": "Time limit for the declarant to be in possession of the supporting documents in the case of supplementary declarations", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-147", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/2" }, { "path": "title/V/chapter/2/section/3", "kind": "section", "number": "3", "heading": "Provisions applying to all customs declarations", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2" }, { "path": "article/148", "kind": "article", "number": "148", "heading": "Invalidation of a customs declaration after release of the goods(Article 174(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-148", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/3" }, { "path": "title/V/chapter/2/section/4", "kind": "section", "number": "4", "heading": "Other simplifications", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2" }, { "path": "article/149", "kind": "article", "number": "149", "heading": "Conditions for granting authorisations for centralised clearance(Article 179(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-149", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4" }, { "path": "article/150", "kind": "article", "number": "150", "heading": "Conditions for granting authorisations for entry in the declarant's records(Article 182(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-150", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4" }, { "path": "article/151", "kind": "article", "number": "151", "heading": "Conditions for granting authorisations for self-assessment(Article 185(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-151", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4" }, { "path": "article/152", "kind": "article", "number": "152", "heading": "Customs formalities and controls under self-assessment(Article 185(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-152", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4" }, { "path": "title/V/chapter/3", "kind": "chapter", "number": "3", "heading": "Release of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V" }, { "path": "article/153", "kind": "article", "number": "153", "heading": "Release not conditional upon provision of a guarantee(Article 195(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-153", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3" }, { "path": "article/154", "kind": "article", "number": "154", "heading": "Notification of the release of the goods(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-154", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3" }, { "path": "title/VI", "kind": "title", "number": "VI", "heading": "RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "title/VI/chapter/1", "kind": "chapter", "number": "1", "heading": "Release for free circulation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI" }, { "path": "article/155", "kind": "article", "number": "155", "heading": "Authorisation for the drawing up of banana weighing certificates(Article 163(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-155", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/1" }, { "path": "article/156", "kind": "article", "number": "156", "heading": "Time-limit(Article 22(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-156", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/1" }, { "path": "article/157", "kind": "article", "number": "157", "heading": "Means of communication of the banana weighing certificate(Articles 6(2) and 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-157", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/1" }, { "path": "title/VI/chapter/2", "kind": "chapter", "number": "2", "heading": "Relief from import duty", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI" }, { "path": "title/VI/chapter/2/section/1", "kind": "section", "number": "1", "heading": "Returned goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/2" }, { "path": "article/158", "kind": "article", "number": "158", "heading": "Goods considered to be returned in the state in which they were exported(Article 203(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-158", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/2/section/1" }, { "path": "article/159", "kind": "article", "number": "159", "heading": "Goods which on export benefited from measures laid down under the common agricultural policy(Article 204 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-159", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/2/section/1" }, { "path": "article/160", "kind": "article", "number": "160", "heading": "Means of communication of information sheet INF 3(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-160", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/2/section/1" }, { "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", "kind": "chapter", "number": "1", "heading": "General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII" }, { "path": "title/VII/chapter/1/section/1", "kind": "section", "number": "1", "heading": "Application for an authorisation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1" }, { "path": "article/161", "kind": "article", "number": "161", "heading": "Applicant established outside the customs territory of the Union(Article 211(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-161", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/1" }, { "path": "article/162", "kind": "article", "number": "162", "heading": "Place for submitting an application where the applicant is established outside the customs territory of the Union(Article 22(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-162", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/1" }, { "path": "article/163", "kind": "article", "number": "163", "heading": "Application for an authorisation based on a customs declaration(Articles 6(1), 6(2), 6(3)(a) and 211(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-163", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/1" }, { "path": "article/164", "kind": "article", "number": "164", "heading": "Application for renewal or amendment of an authorisation(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-164", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/1" }, { "path": "article/165", "kind": "article", "number": "165", "heading": "Supporting document for an oral customs declaration for temporary admission(Articles 6(2), 6(3)(a) and 211(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-165", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/1" }, { "path": "title/VII/chapter/1/section/2", "kind": "section", "number": "2", "heading": "Taking a decision on the application", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1" }, { "path": "article/166", "kind": "article", "number": "166", "heading": "Examination of the economic conditions(Article 211(3) and (4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-166", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/167", "kind": "article", "number": "167", "heading": "Cases in which the economic conditions are deemed to be fulfilled for inward processing(Article 211(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-167", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/168", "kind": "article", "number": "168", "heading": "Calculation of the amount of import duty in certain cases of inward processing (Article 86(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-168", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/VII/chapter/1/section/2" }, { "path": "article/169", "kind": "article", "number": "169", "heading": "Authorisation for the use of equivalent goods(Articles 223(1) and (2) and 223(3)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-169", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/170", "kind": "article", "number": "170", "heading": "Processed products or goods placed under inward processing IM/EX(Article 211(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-170", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/171", "kind": "article", "number": "171", "heading": "Time-limit for taking a decision on an application for an authorisation referred to in Article 211(1) of the Code(Article 22(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-171", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/172", "kind": "article", "number": "172", "heading": "Retroactive effect(Article 22(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-172", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/173", "kind": "article", "number": "173", "heading": "Validity of an authorisation(Article 22(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-173", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/174", "kind": "article", "number": "174", "heading": "Time-limit for the discharge of a special procedure(Article 215(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-174", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/175", "kind": "article", "number": "175", "heading": "Bill of discharge(Articles 6(2), 6(3)(a) and 211(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-175", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/176", "kind": "article", "number": "176", "heading": "Standardised exchange of information and obligations of the holder of an authorisation for the use of a processing procedure(Article 211(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-176", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/177", "kind": "article", "number": "177", "heading": "Storage of Union goods together with non-Union goods in a storage facility (Article 211(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-177", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/177a", "kind": "article", "number": "177a", "heading": "Mixed storage of products subject to customs supervision under end-use (Article 211(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-177a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "title/VII/chapter/1/section/3", "kind": "section", "number": "3", "heading": "Other provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1" }, { "path": "article/178", "kind": "article", "number": "178", "heading": "Records(Articles 211(1) and 214(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-178", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/179", "kind": "article", "number": "179", "heading": "Movement of goods between different places in the customs territory of the Union(Article 219 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-179", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/180", "kind": "article", "number": "180", "heading": "Usual forms of handling(Article 220 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-180", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/181", "kind": "article", "number": "181", "heading": "Standardised exchange of information(Article 6(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-181", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/182", "kind": "article", "number": "182", "heading": "Customs status of animals born of animals placed under a special procedure(Article 153(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-182", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/183", "kind": "article", "number": "183", "heading": "Waiver from the obligation to lodge a supplementary declaration(Article 167(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-183", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "title/VII/chapter/2", "kind": "chapter", "number": "2", "heading": "Transit", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII" }, { "path": "title/VII/chapter/2/section/1", "kind": "section", "number": "1", "heading": "External and internal transit procedure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2" }, { "path": "article/184", "kind": "article", "number": "184", "heading": "Means of communication of the MRN of a transit operation and of the MRN of a TIR operation to the customs authorities(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-184", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1" }, { "path": "article/185", "kind": "article", "number": "185", "heading": "Transit accompanying document and transit/security accompanying document(Article 6(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-185", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1" }, { "path": "article/186", "kind": "article", "number": "186", "heading": "Applications for the status of authorised consignee for TIR operations(Article 22(1) 3rd subparagraph of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-186", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1" }, { "path": "article/187", "kind": "article", "number": "187", "heading": "Authorisations for the status of authorised consignee for TIR operations(Article 230 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-187", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1" }, { "path": "title/VII/chapter/2/section/2", "kind": "section", "number": "2", "heading": "External and internal Union transit procedure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2" }, { "path": "article/188", "kind": "article", "number": "188", "heading": "Special fiscal territories(Article 1(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-188", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/189", "kind": "article", "number": "189", "heading": "Application of the external transit procedure in specific cases (Article 226(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-189", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/190", "kind": "article", "number": "190", "heading": "Receipt endorsed by the customs office of destination(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-190", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/191", "kind": "article", "number": "191", "heading": "General provisions on authorisations of simplifications(Article 233(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-191", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/192", "kind": "article", "number": "192", "heading": "Applications for the status of authorised consignor for placing goods under the Union transit procedure(Article 22(1) 3rd subparagraph of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-192", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/193", "kind": "article", "number": "193", "heading": "Authorisations for the status of authorised consignor for placing goods under the Union transit procedure (Article 233(4)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-193", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/194", "kind": "article", "number": "194", "heading": "Applications for the status of authorised consignee for receiving goods moved under the Union transit procedure(Article 22(1) 3rd subparagraph of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-194", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/195", "kind": "article", "number": "195", "heading": "Authorisations for the status of authorised consignee for receiving goods moved under the Union transit procedure (Article 233(4)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-195", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/196", "kind": "article", "number": "196", "heading": "Receipt issued by authorised consignee(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-196", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/197", "kind": "article", "number": "197", "heading": "Authorisation for use of seals of a special type (Article 233(4)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-197", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/197a", "kind": "article", "number": "197a", "heading": "Applications for the use of seals of special type (Article 22(1) 3rd subparagraph of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-197a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/198", "kind": "article", "number": "198", "heading": "Authorisation for the use of a transit declaration with reduced data requirements(Article 233(4)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-198", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/199", "kind": "article", "number": "199", "heading": "Authorisations for the use of an electronic transport document as a transit declaration for air transport(Article 233(4)(e) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-199", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/200", "kind": "article", "number": "200", "heading": "Authorisations for the use of an electronic transport document as a transit declaration for maritime transport(Article 233(4)(e) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-200", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "title/VII/chapter/3", "kind": "chapter", "number": "3", "heading": "Customs warehousing", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII" }, { "path": "article/201", "kind": "article", "number": "201", "heading": "Retail sale(Article 211(1)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-201", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/3" }, { "path": "article/202", "kind": "article", "number": "202", "heading": "Specially equipped storage facilities(Article 211(1)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-202", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/3" }, { "path": 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"https://openlegislation.uk/eu-regulation-2015-2446/article-204", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/1" }, { "path": "article/205", "kind": "article", "number": "205", "heading": "Place for submitting an application(Article 22(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-205", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/1" }, { "path": "article/206", "kind": "article", "number": "206", "heading": "Temporary admission with partial relief from import duty(Articles 211(1) and 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-206", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/1" }, { "path": "title/VII/chapter/4/subsection/2", "kind": "subsection", "number": "2", "heading": "Means of transport, pallets and containers including their accessories and equipment", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4" }, { "path": "article/207", "kind": "article", "number": "207", "heading": "General provisions(Article 211(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-207", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/2" }, { "path": "article/208", "kind": "article", "number": "208", "heading": "Pallets(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-208", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/2" }, { "path": "article/209", "kind": "article", "number": "209", "heading": "Spare parts, accessories and equipment for pallets(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-209", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/2" }, { "path": "article/210", "kind": "article", "number": "210", "heading": "Containers(Articles 18(2) and 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-210", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/2" }, { "path": "article/211", "kind": "article", "number": "211", "heading": "Spare parts, accessories and equipment for containers(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-211", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/2" }, { "path": "article/212", "kind": "article", "number": "212", "heading": "Conditions for granting total relief from import duty for means of transport(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-212", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/2" }, { "path": "article/213", "kind": "article", "number": "213", "heading": "Spare parts, accessories and equipment for non-Union means of transport(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-213", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/2" }, { "path": "article/214", "kind": "article", "number": "214", "heading": "Conditions for granting total relief from import duty to persons established in the customs territory of the Union(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-214", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/2" }, { "path": "article/215", "kind": "article", "number": "215", "heading": "Use of means of transport by natural persons who have their habitual residence in the customs territory of the Union(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-215", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/2" }, { "path": "article/216", "kind": "article", "number": "216", "heading": "Relief from import duty in respect of means of transport in other cases(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-216", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/2" }, { "path": "article/217", "kind": "article", "number": "217", "heading": "Time-limits for discharge of the temporary admission procedure in the case of means of transport and containers(Article 215(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-217", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/2" }, { "path": "article/218", "kind": "article", "number": "218", "heading": "Time-limits for re-export in the case of professional hire services(Articles 211(1) and 215(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-218", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/2" }, { "path": "title/VII/chapter/4/subsection/3", "kind": "subsection", "number": "3", "heading": "Goods other than means of transport, pallets and containers", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4" }, { "path": "article/219", "kind": "article", "number": "219", "heading": "Personal effects and goods for sports purposes imported by travellers(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-219", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/220", "kind": "article", "number": "220", "heading": "Welfare material for seafarers(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-220", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/221", "kind": "article", "number": "221", "heading": "Disaster relief material(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-221", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/222", "kind": "article", "number": "222", "heading": "Medical, surgical and laboratory equipment(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-222", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/223", "kind": "article", "number": "223", "heading": "Animals(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-223", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/224", "kind": "article", "number": "224", "heading": "Goods for use in frontier zones(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-224", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/225", "kind": "article", "number": "225", "heading": "Sound-, image- or data-carrying media and publicity material(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-225", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/226", "kind": "article", "number": "226", "heading": "Professional equipment(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-226", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/227", "kind": "article", "number": "227", "heading": "Pedagogic material and scientific equipment(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-227", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/228", "kind": "article", "number": "228", "heading": "Packings(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-228", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/229", "kind": "article", "number": "229", "heading": "Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-229", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/230", "kind": "article", "number": "230", "heading": "Special tools and instruments(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-230", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/231", "kind": "article", "number": "231", "heading": "Goods used to carry out tests or subject to tests(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-231", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/232", "kind": "article", "number": "232", "heading": "Samples(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-232", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/233", "kind": "article", "number": "233", "heading": "Replacement means of production(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-233", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/234", "kind": "article", "number": "234", "heading": "Goods for events or for sale in certain situations(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-234", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/235", "kind": "article", "number": "235", "heading": "Spare parts, accessories and equipment(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-235", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/235a", "kind": "article", "number": "235a", "heading": "Goods to be moved or used in the context of military activities", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-235a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/236", "kind": "article", "number": "236", "heading": "Other goods(Article 250(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-236", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "article/237", "kind": "article", "number": "237", "heading": "Special time-limits for discharge(Article 215(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-237", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/3" }, { "path": "title/VII/chapter/4/subsection/4", "kind": "subsection", "number": "4", "heading": "Operation of the procedure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4" }, { "path": "article/238", "kind": "article", "number": "238", "heading": "Particulars to be included in the customs declaration(Article 6(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-238", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/subsection/4" }, { "path": "title/VII/chapter/4/section/2", "kind": "section", "number": "2", "heading": "End-use", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4" }, { "path": "article/239", "kind": "article", "number": "239", "heading": "Obligation of the holder of the end-use authorisation(Article 211(1)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-239", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/4/section/2" }, { "path": "title/VII/chapter/5", "kind": "chapter", "number": "5", "heading": "Processing", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII" }, { "path": "article/240", "kind": "article", "number": "240", "heading": "Authorisation(Article 211 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-240", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/5" }, { "path": "article/241", "kind": "article", "number": "241", "heading": "Particulars to be included in the customs declaration for inward processing(Article 6(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-241", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/5" }, { "path": "article/242", "kind": "article", "number": "242", "heading": "Outward processing IM/EX(Article 211(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-242", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/5" }, { "path": "article/243", "kind": "article", "number": "243", "heading": "Repair under outward processing(Article 211(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-243", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/5" }, { "path": "title/VIII", "kind": "title", "number": "VIII", "heading": "GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "title/VIII/chapter/1", "kind": "chapter", "number": "1", "heading": "Formalities prior to the exit of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VIII" }, { "path": "article/244", "kind": "article", "number": "244", "heading": "Time-limit for the lodging of pre-departure declarations(Article 263(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-244", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VIII/chapter/1" }, { "path": "article/245", "kind": "article", "number": "245", "heading": "Waiver from the obligation to lodge a pre-departure declaration(Article 263(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-245", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VIII/chapter/1" }, { "path": "title/VIII/chapter/2", "kind": "chapter", "number": "2", "heading": "Formalities on exit of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VIII" }, { "path": "article/246", "kind": "article", "number": "246", "heading": "Means for the exchange of information in cases of presentation of goods at the customs office of exit(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-246", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VIII/chapter/2" }, { "path": "article/247", "kind": "article", "number": "247", "heading": "Means for providing evidence that the goods have left the customs territory of the Union(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-247", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VIII/chapter/2" }, { "path": "title/VIII/chapter/3", "kind": "chapter", "number": "3", "heading": "Export and re-export", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VIII" }, { "path": "article/248", "kind": "article", "number": "248", "heading": "Invalidation of the customs declaration or the re-export declaration(Article 174 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-248", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VIII/chapter/3" }, { "path": "article/249", "kind": "article", "number": "249", "heading": "Means for the retrospective lodgement of an export or re-export declaration(Article 6(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-249", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VIII/chapter/3" }, { "path": "title/IX", "kind": "title", "number": "IX", "heading": "FINAL PROVISIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "article/250", "kind": "article", "number": "250", "heading": "Re-assessment of authorisations already in force on 1 May 2016", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-250", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IX" }, { "path": "article/251", "kind": "article", "number": "251", "heading": "Validity of authorisations already in force on 1 May 2016", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-251", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IX" }, { "path": "article/252", "kind": "article", "number": "252", "heading": "Validity of decisions on binding information already in force on 1 May 2016", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-252", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IX" }, { "path": "article/253", "kind": "article", "number": "253", "heading": "Validity of decisions granting deferment of payment already in force on 1 May 2016", "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-253", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IX" }, { "path": 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Those copies needed in order to complete the formalities relating to preceding or subsequent customs procedures may be attached where appropriate.", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE I/division-Article 2/division-(4)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE I/division/Article 2" }, { "path": "attachment/4/division/division/TITLE I/division/Article 2/division/(5)", "kind": "division", "number": "(5)", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE I/division-Article 2/division-(5)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE I/division/Article 2" }, { "path": "attachment/4/division/division/TITLE I/division/Article 3", "kind": "division", "number": "Article 3", "heading": "Use of paper-based customs declaration for successive procedures", "url": null, "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE I" }, { "path": "attachment/4/division/division/TITLE I/division/Article 3/division/(1)", "kind": "division", "number": "(1)", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE I/division-Article 3/division-(1)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE I/division/Article 3" }, { "path": "attachment/4/division/division/TITLE I/division/Article 3/division/(2)", "kind": "division", "number": "(2)", "heading": "For the purposes of paragraph 1, where the declarant uses a Single Administrative Document issued during the preceding customs procedure, he shall be required, prior to lodging his declaration, to verify the accuracy of the existing data for the boxes for which he is responsible and their applicability to the goods in question and the procedure applied for, and to supplement them as necessary.", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE I/division-Article 3/division-(2)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE I/division/Article 3" }, { "path": "attachment/4/division/division/TITLE I/division/Article 3/division/(3)", "kind": "division", "number": "(3)", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE I/division-Article 3/division-(3)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE I/division/Article 3" }, { "path": "attachment/4/division/division/TITLE I/division/Article 4", "kind": "division", "number": "Article 4", "heading": "Special use of paper-based customs declaration", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE I/division-Article 4", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE I" }, { "path": "attachment/4/division/division/TITLE I/division/Article 5", "kind": "division", "number": "Article 5", "heading": "Exceptions", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE I/division-Article 5", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE I" }, { "path": "attachment/4/division/division/TITLE II", "kind": "division", "number": "TITLE II", "heading": "Notes", "url": null, "extent": null, "status": null, "parent": "attachment/4/division" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 1", "kind": "division", "number": "CHAPTER 1", "heading": "General description", "url": null, "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 1/division/(1)", "kind": "division", "number": "(1)", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 1/division-(1)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 1" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 1/division/(2)", "kind": "division", "number": "(2)", "heading": "The paper shall be white for all copies. However, on the copies used for Union transit (1, 4 and 5), boxes 1 (first and third subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background.", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 1/division-(2)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 1" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 1/division/(3)", "kind": "division", "number": "(3)", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 1/division-(3)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 1" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 1/division/(4)", "kind": "division", "number": "(4)", "heading": "A colour marking of the different copies shall be effected in the following manner on forms conforming to the specimens shown in Titles III and IV of this Annex:", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 1/division-(4)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 1" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 1/division/(5)", "kind": "division", "number": "(5)", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 1/division-(5)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 1" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 1/division/(6)", "kind": "division", "number": "(6)", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 1/division-(6)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 1" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 1/division/(7)", "kind": "division", "number": "(7)", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 1/division-(7)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 1" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 1/division/(8)", "kind": "division", "number": "(8)", "heading": "The forms and continuation forms used comprise the copies needed to complete the formalities relating to one or more customs procedures, taken from a set of eight copies:", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 1/division-(8)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 1" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 1/division/(9)", "kind": "division", "number": "(9)", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 1/division-(9)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 1" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 1/division/(10)", "kind": "division", "number": "(10)", "heading": "Economic operators may, if they wish, use privately printed subsets combining the appropriate copies, provided that they conform to the official specimen.", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 1/division-(10)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 1" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 1/division/(11)", "kind": "division", "number": "(11)", "heading": "When, pursuant to Article 5 of this Annex, declarations for placing goods under a customs procedure, for re-export, or documents certifying the customs status of Union goods not being moved under the internal Union transit procedure are drawn up on plain paper by means of official or private-sector data-processing systems, the format of the said declarations or documents must comply with all the conditions laid down by the Union Customs Code or this Regulation, including those relating to the back of the form (in respect of copies used under the Union transit procedure), except:", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 1/division-(11)", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 1" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 2", "kind": "division", "number": "CHAPTER 2", "heading": "Data requirements", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 2", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 2/division", "kind": "division", "number": null, "heading": "FORMALITIES EN ROUTE", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 2/division", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 2" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 3", "kind": "division", "number": "CHAPTER 3", "heading": "Instructions for use of the forms", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 3", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 4", "kind": "division", "number": "CHAPTER 4", "heading": "Remarks concerning the continuation forms", "url": null, "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 4/division/A.", "kind": "division", "number": "A", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 4/division-A.", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 4" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 4/division/B.", "kind": "division", "number": "B", "heading": "The instructions in this title also apply to the continuation forms.", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 4/division-B.", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 4" }, { "path": "attachment/4/division/division/TITLE II/division/CHAPTER 4/division/C.", "kind": "division", "number": "C", "heading": "If continuation forms are used,", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE II/division-CHAPTER 4/division-C.", "extent": null, "status": null, "parent": "attachment/4/division/division/TITLE II/division/CHAPTER 4" }, { "path": "attachment/4/division/division/TITLE III", "kind": "division", "number": "TITLE III", "heading": "Model of Single Administrative Document (eight-copy set)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE III", "extent": null, "status": null, "parent": "attachment/4/division" }, { "path": "attachment/4/division/division/TITLE IV", "kind": "division", "number": "TITLE IV", "heading": "Model of Single Administrative Document continuation form (eight-copy set)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE IV", "extent": null, "status": null, "parent": "attachment/4/division" }, { "path": "attachment/4/division/division/TITLE V", "kind": "division", "number": "TITLE V", "heading": "Indication of the copies of the forms shown in Titles III and IV on which data should appear by a self copying process", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-4/division/division-TITLE V", "extent": null, "status": null, "parent": "attachment/4/division" }, { "path": "attachment/5", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-5", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/5/division", "kind": "division", "number": null, "heading": "TRANSIT ACCOMPANYING DOCUMENT", "url": null, "extent": null, "status": null, "parent": "attachment/5" }, { "path": "attachment/5/division/division/CHAPTER I", "kind": "division", "number": "CHAPTER I", "heading": "Specimen of transit accompanying document", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-5/division/division-CHAPTER I", "extent": null, "status": null, "parent": "attachment/5/division" }, { "path": "attachment/5/division/division/CHAPTER II", "kind": "division", "number": "CHAPTER II", "heading": "Notes and particulars (data) for the Transit Accompanying Document", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-5/division/division-CHAPTER II", "extent": null, "status": null, "parent": "attachment/5/division" }, { "path": "attachment/6", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-6", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/6/division", "kind": "division", "number": null, "heading": "LIST OF ITEMS", "url": null, "extent": null, "status": null, "parent": "attachment/6" }, { "path": "attachment/6/division/division/CHAPTER I", "kind": "division", "number": "CHAPTER I", "heading": "Specimen of the list of items", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-6/division/division-CHAPTER I", "extent": null, "status": null, "parent": "attachment/6/division" }, { "path": "attachment/6/division/division/CHAPTER II", "kind": "division", "number": "CHAPTER II", "heading": "Notes and the particulars (data) for the list of items", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-6/division/division-CHAPTER II", "extent": null, "status": null, "parent": "attachment/6/division" }, { "path": "attachment/7", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-7", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/7/division", "kind": "division", "number": null, "heading": "TRANSIT/SECURITY ACCOMPANYING DOCUMENT (‘TSAD’)", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-7/division", "extent": null, "status": null, "parent": "attachment/7" }, { "path": "attachment/7/division/division/TITLE I", "kind": "division", "number": "TITLE I", "heading": "Specimen of the Transit/Security Accompanying Document", "url": null, "extent": null, "status": null, "parent": "attachment/7/division" }, { "path": "attachment/7/division/division/TITLE II", "kind": "division", "number": "TITLE II", "heading": "Notes and data for the Transit/Security Accompanying Document", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-7/division/division-TITLE II", "extent": null, "status": null, "parent": "attachment/7/division" }, { "path": "attachment/8", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-8", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/8/division", "kind": "division", "number": null, "heading": "TRANSIT/SECURITY LIST OF ITEMS (‘TSLoI’)", "url": null, "extent": null, "status": null, "parent": "attachment/8" }, { "path": "attachment/8/division/division/TITLE I", "kind": "division", "number": "TITLE I", "heading": "Specimen of the Transit/Security List of Items", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-8/division/division-TITLE I", "extent": null, "status": null, "parent": "attachment/8/division" }, { "path": "attachment/8/division/division/TITLE II", "kind": "division", "number": "TITLE II", "heading": "Notes and data for the Transit/Security List of Items", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-8/division/division-TITLE II", "extent": null, "status": null, "parent": "attachment/8/division" }, { "path": "attachment/9", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-9", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/10", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/10/division", "kind": "division", "number": null, "heading": "Introductory notes and list of substantial processing or working operations conferring non-preferential origin", "url": null, "extent": null, "status": null, "parent": "attachment/10" }, { "path": "attachment/10/division/division", "kind": "division", "number": null, "heading": "INTRODUCTORY NOTES", "url": null, "extent": null, "status": null, "parent": "attachment/10/division" }, { "path": "attachment/10/division/division/division/1.", "kind": "division", "number": "1", "heading": "Definitions", "url": null, "extent": null, "status": null, "parent": "attachment/10/division/division" }, { "path": "attachment/10/division/division/division/1./division/1.1.", "kind": "division", "number": "1.1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division/division-1./division-1.1.", "extent": null, "status": null, "parent": "attachment/10/division/division/division/1." }, { "path": "attachment/10/division/division/division/1./division/1.2.", "kind": "division", "number": "1.2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division/division-1./division-1.2.", "extent": null, "status": null, "parent": "attachment/10/division/division/division/1." }, { "path": "attachment/10/division/division/division/1./division/1.3.", "kind": "division", "number": "1.3", "heading": "Value added rule", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division/division-1./division-1.3.", "extent": null, "status": null, "parent": "attachment/10/division/division/division/1." }, { "path": "attachment/10/division/division/division/1./division/1.4.", "kind": "division", "number": "1.4", "heading": "Complete making up", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division/division-1./division-1.4.", "extent": null, "status": null, "parent": "attachment/10/division/division/division/1." }, { "path": "attachment/10/division/division/division/1./division/1.5.", "kind": "division", "number": "1.5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division/division-1./division-1.5.", "extent": null, "status": null, "parent": "attachment/10/division/division/division/1." }, { "path": "attachment/10/division/division/division/2.", "kind": "division", "number": "2", "heading": "Application of the rules in this Annex", "url": null, "extent": null, "status": null, "parent": "attachment/10/division/division" }, { "path": "attachment/10/division/division/division/2./division/2.1.", "kind": "division", "number": "2.1", "heading": "The rules provided in this Annex are to be applied to goods on the basis of their classification in the Harmonised System, as well as on further criteria which may be provided for in addition to the Harmonised System headings or subheadings created specifically for the purposes of this Annex. A Harmonised System heading or subheading which is further subdivided using such criteria is referred to in this Annex as ‘split heading’ or ‘split subheading’. ‘Harmonised System’ or ‘HS’ means the goods nomenclature established under the International Convention on the Harmonized Commodity Description and Coding System, as amended by Recommendation of the Customs Cooperation Council of 27 June 2014 (‘HS 2017’).", "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division/division-2./division-2.1.", "extent": null, "status": null, "parent": "attachment/10/division/division/division/2." }, { "path": "attachment/10/division/division/division/2./division/2.2.", "kind": "division", "number": "2.2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division/division-2./division-2.2.", "extent": null, "status": null, "parent": "attachment/10/division/division/division/2." }, { "path": "attachment/10/division/division/division/2./division/2.3.", "kind": "division", "number": "2.3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division/division-2./division-2.3.", "extent": null, "status": null, "parent": "attachment/10/division/division/division/2." }, { "path": "attachment/10/division/division/division/2./division/2.4.", "kind": "division", "number": "2.4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division/division-2./division-2.4.", "extent": null, "status": null, "parent": "attachment/10/division/division/division/2." }, { "path": "attachment/10/division/division/division/2./division/2.5.", "kind": "division", "number": "2.5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division/division-2./division-2.5.", "extent": null, "status": null, "parent": "attachment/10/division/division/division/2." }, { 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