# 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, Article 107: Time-limits for lodging the entry summary declaration in case of transport by rail(Article 127(3) and (7) of the Code)

Extent: E+W+S+N.I.

Where the goods are brought into the customs territory of the Union by rail, the entry summary declaration shall be lodged within the following time-limits:
(a)where the train voyage from the last train formation station located in a third country to the customs office of first entry takes less than two hours, at the latest one hour before arrival of the goods ...;
(b)in all other cases, at the latest two hours before the arrival of the goods ....

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/107 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.