# 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 80: Time-limit for establishing the place where the customs debt is incurred in cases other than transit(Article 87(2) of the Code)

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

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:
(a) the prescribed period for discharge of the special procedure;
(b) the prescribed period for ending the customs supervision of end-use goods;
(c) the prescribed period for ending the temporary storage;
(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.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/80 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-80
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.