# 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 108: Time-limits for lodging the entry summary declaration in case of transport by road(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 road, the entry summary declaration shall be lodged at the latest one hour before the arrival of the goods ....

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/108 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-108
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.