{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-80",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/article-80.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/80",
  "kind": "article",
  "number": "80",
  "heading": "Time-limit for establishing the place where the customs debt is incurred in cases other than transit(Article 87(2) of the Code)",
  "text": "For goods placed under a special procedure other than transit or for goods which are in temporary storage, the time-limit referred to in Article 87(2) of the Code shall be seven months from the expiry of any of the following periods:\n(a) the prescribed period for discharge of the special procedure;\n(b) the prescribed period for ending the customs supervision of end-use goods;\n(c) the prescribed period for ending the temporary storage;\n(d) the prescribed period for ending the movement of goods placed under the warehousing procedure between different places in the customs territory of the Union where the procedure was not discharged.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2446/article/80",
    "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."
}