{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-140",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/article-140.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/140",
  "kind": "article",
  "number": "140",
  "heading": "Goods deemed to be declared for export in accordance with Article 141(Article 158(2) of the Code)",
  "text": "1. Where not declared using other means, the following goods shall be deemed to be declared for export in accordance with Article 141:\n(a) goods referred to in Article 137;\n(b) portable musical instruments of travellers;\n(c) items of correspondence;\n(d) goods in a postal or express consignment the value of which does not exceed EUR 1 000 and which are not liable for export duty;\n(e) organs and other human or animal tissue or human blood suitable for permanent grafting, implantation or transfusion, in case of emergency;\n(f) goods covered by a NATO form 302 or by an EU form 302.\n2. Where goods are dispatched to Heligoland, the goods shall be deemed to be declared for export in accordance with Article 141.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Inserted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2446/article/140",
    "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."
}