# 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 238: Particulars to be included in the customs declaration(Article 6(2) of the Code)

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

1. Where goods placed under the temporary admission procedure are subsequently placed under a customs procedure enabling the temporary admission procedure to be discharged in accordance with Article 215(1) of the Code, the customs declaration for the subsequent customs procedure other than by ATA/CPD carnet shall contain the indication ‘TA’ and the relevant authorisation number, if applicable.
2. Where goods placed under the temporary admission procedure are re-exported in accordance with Article 270(1) of the Code, the re-export declaration other than by ATA/CPD carnet shall contain the particulars referred to in paragraph 1.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/238 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-238
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.