{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-126a",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/article-126a.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/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)",
  "text": "1. Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the shipping company's manifest shall include at least the following information:\n(a) the name and full address of the shipping company;\n(b) the name of the vessel;\n(c) the place and date of loading;\n(d) the place of unloading.\nThe manifest shall further include, for each consignment:\n(e) the reference for the bill of lading or other commercial document;\n(f) the number, description, marks and reference numbers of the packages;\n(g) the normal trade description of the goods including sufficient detail to permit their identification;\n(h) the gross mass in kilograms;\n(i) the container identification numbers, where applicable; and\n(j) the following entries for the status of the goods:\nthe letter ‘ C ’ (equivalent to ‘ T2L ’ ) for goods whose customs status of Union goods can be demonstrated,\nthe letter ‘ F ’ (equivalent to ‘ T2LF ’ ) for goods whose customs status of Union goods can be demonstrated, consigned to or originating in a part of the customs territory of the Union where the provisions of Directive 2006/112/EC do not apply,\nthe letter ‘ N ’ for all other goods.\n2. In case of endorsement by customs the shipping company's manifest shall include the name and stamp of the competent customs office, the signature of an official at that office and the date of endorsement.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Substituted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2446/article/126a",
    "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."
}