# 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 138: Goods deemed to be declared for release for free circulation in accordance with Article 141(Article 158(2) of the Code)

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

Where not declared using other means, the following goods shall be deemed to be declared for release for free circulation in accordance with Article 141:
(a) goods of a non-commercial nature contained in traveller's personal baggage, which benefit from relief from import duty either under Article 41 of Regulation (EC) No 1186/2009 or as returned goods;
(b) goods referred to in Article 135(1)(c) and (d);
(c) means of transport which benefit from relief from import duty as returned goods in accordance with Article 203 of the Code;
(d) portable musical instruments re-imported by travellers and benefitting from relief from import duty as returned goods in accordance with Article 203 of the Code;
(e) items of correspondence;
(f) until the date set out in accordance with the Annex to Implementing Decision (EU) 2019/2151 for the deployment of release 1 of the system referred to in Article 182(1) of Implementing Regulation (EU) 2015/2447, goods in a postal consignment, which benefit from relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009;
(g) until the date preceding the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, goods the intrinsic value of which does not exceed EUR 22;
(h) organs and other human or animal tissue or human blood suitable for permanent grafting, implantation or transfusion, in case of emergency;
(i) goods covered by an EU form 302 or by a NATO form 302 which benefit from import duty relief as returned goods in accordance with Article 203 of the Code;
(j) waste from ships, under the condition that the advance waste notification as referred to in Article 6 of Directive (EU) 2019/883 has been made in the maritime National Single Window or through other reporting channels acceptable to the competent authorities including customs.
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Source: https://www.legislation.gov.uk/eur/2015/2446/article/138 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.