# 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 249: Means for the retrospective lodgement of an export or re-export declaration(Article 6(3)(a) of the Code)

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

Where an export or re-export declaration was required but the goods have been taken out of the customs territory of the Union without such declaration, means of exchange of information other than electronic data-processing techniques may be used for the retrospective lodgement of that export or re-export declaration.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/249 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-249
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.