{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-116",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/article-116.json",
  "legislation": "eur/2015/2446",
  "legislation_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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2446",
  "path": "article/116",
  "kind": "article",
  "number": "116",
  "heading": "Records(Article 148(4) of the Code)",
  "text": "1. The records referred to in Article 148(4) of the Code shall contain the following information and particulars:\n(a) reference to the relevant temporary storage declaration for the goods stored and reference to the corresponding end of temporary storage;\n(b) the date and particulars identifying the customs documents concerning the goods stored and any other documents relating to the temporary storage of the goods;\n(c) particulars, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods;\n(d) location of goods and particulars of any movement of goods;\n(e) customs status of goods;\n(f) particulars of forms of handling referred to in Article 147(2) of the Code;\n(g) concerning the movement of goods in temporary storage between temporary storage facilities located in different Member States, the particulars about the arrival of the goods at the temporary storage facilities of destination.\nWhere the records are not part of the main accounts for customs purposes, the records shall refer to the main accounts for customs purposes.\n2. The customs authorities may waive the requirement for some of the information referred to in paragraph 1 where this does not adversely affect the customs supervision and controls of the goods. However, in the case of movement of goods between temporary storage facilities, this waiver shall not be applicable",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2446/article/116",
    "retrieved_at": "2026-11-01T14:46:11.724993+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}