# 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 147: Time limit for the declarant to be in possession of the supporting documents in the case of supplementary declarations

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

(Article 167(1) of the Code)
The supporting documents that were missing when the simplified declaration was lodged shall be in the possession of the declarant within the time limit for lodging the supplementary declaration in accordance with Article 146(1), (3), (3a), (3b) or (4).

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/147 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-147
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.