# 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 81: Cases where no guarantee shall be required for goods placed under the temporary admission procedure(Article 89(8)(c) of the Code)

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

The placing of goods under the temporary admission procedure shall not be subject to the provision of a guarantee in the following cases:
(a) where the customs declaration may be made orally or by any other act as referred to in Article 141;
(b) in the case of materials used in international traffic by airlines, shipping or railway companies or providers of postal services provided that those materials are distinctively marked;
(c) in the case of packings imported empty, provided that they carry indelible non-removable markings;
(d) where the previous holder of the authorisation for temporary admission has declared the goods for the temporary admission procedure in accordance with Article 136 or Article 139 and those goods are subsequently placed under temporary admission for the same purpose.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/81 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

