# 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 174: Time-limit for the discharge of a special procedure(Article 215(4) of the Code)

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

1. At the request of the holder of the procedure, the time-limit for discharge specified in an authorisation granted in accordance with Article 211(1) of the Code may be extended by the customs authorities, even after the time-limit originally set has expired.
2. Where the time-limit for discharge expires on a specific date for all the goods placed under the procedure in a given period, the customs authorities may establish in the authorisation as referred to in Article 211(1)(a) of the Code that the time-limit for discharge is automatically extended for all goods still under the procedure on that date. The customs authorities may decide to terminate the automatic extension of the time-limit with regard to all or some of the goods placed under the procedure.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/174 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-174
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.