{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-141",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/article-141.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/141",
  "kind": "article",
  "number": "141",
  "heading": "Acts deemed to be a customs declaration or a re-export declaration (Article 158(2) of the Code)",
  "text": "1. In respect of goods referred to in Articles 138(a) to (d) and (h), 139 and 140(1), any of the following acts shall be deemed to be a customs declaration:\n(a) going through the green or ‘nothing to declare’ channel in a customs office where the two-channel system is in operation;\n(b) going through a customs office which does not operate the two-channel system;\n(c) affixing a ‘nothing to declare’ sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national provisions;\n(d) the sole act of the goods crossing the frontier of the customs territory of the Union in any of the following situations:\n(i) where an exemption from the obligation to convey goods to the appropriate place applies in accordance with the special rules referred to in Article 135(5) of the Code;\n(ii) where goods are deemed to be declared for re-export in accordance with Article 139(2) of this Regulation;\n(iii) where goods are deemed to be declared for export in accordance with Article 140(1) of this Regulation ;\n(iv) where means of transport as referred to in Article 212 are deemed to be declared for temporary admission in accordance with Article 139(1) of this Regulation;\n(v) where non-Union means of transport complying with the conditions established in Article 203 of the Code are brought to the customs territory of the Union in accordance with Article 138(c) of this Regulation.\n2. Items of correspondence shall be deemed to be declared for release for free circulation by their entry into the customs territory of the Union.\nItems of correspondence shall be deemed to be declared for export or re-export by their exit from the customs territory of the Union.\n3. 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 can be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code provided that all of the following conditions are met:\n(a) the customs authorities have accepted the use of this act and the data provided by the postal operator;\n(b) VAT is not declared under the special scheme set out in Title XII Chapter 6 Section 4of Directive 2006/112/EC for distance sales of goods imported from third countries or third territories, nor using the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of that Directive;\n(c) the goods benefit from relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009;\n(d) the consignment is accompanied by a CN22 declaration or a CN23 declaration.\n4. Goods in a postal consignment the value of which does not exceed EUR 1 000 which are not liable for export duty, shall be deemed to be declared for export by their exit from the customs territory of the Union.\n4a. Goods in an express consignment the value of which does not exceed EUR 1 000 and which are not liable for export duty shall be deemed to be declared for export by their presentation to the customs office of exit, provided that the data in the transport document and/or invoice are available to and accepted by the customs authorities.\n5. Until the date preceding the date set out in the fourth subparagraph of Article 4(1) of Council Directive (EU) 2017/2455 , goods the intrinsic value of which does not exceed EUR 22 shall be deemed to be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code, provided that the data required are accepted by the customs authorities.\n6. Goods to be moved or used in the context of military activities under cover of a NATO form 302 shall be deemed to be declared for release for free circulation, temporary admission, export or re-export by their presentation to customs pursuant to Articles 139 or 267(2) of the Code, respectively, provided that the data set out in the NATO form 302 are accepted by and available to the customs authorities.\nThis form may be submitted by means other than electronic data-processing techniques.\n7. Goods to be moved or used in the context of military activities under cover of an EU form 302 shall be deemed to be declared for release for free circulation, temporary admission, transit, export or re-export by their presentation to Customs pursuant to Articles 139 or 267(2) of the Code respectively, provided that the data set out in Annex 52-01 are accepted by and available to the customs authorities.\nThis form may be submitted by means other than electronic data-processing techniques.\n8. Waste from ships shall be deemed to be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code, 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.",
  "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": "Substituted by Commission Delegated Regulation (EU) 2016/651 of 5 April 2016 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."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Inserted by Commission Delegated Regulation (EU) 2016/651 of 5 April 2016 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."
    },
    {
      "type": "F",
      "label": "F4",
      "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."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Substituted by Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods ( OJ L 348, 29.12.2017, p. 7 )."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2446/article/141",
    "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."
}