{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-21/division",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-21/division.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": "attachment/21/division",
  "kind": "division",
  "number": null,
  "heading": "Notification to guarantor of liability for debt in Union transit procedure",
  "text": "The common data requirements of the notification are:\n(a) the name and the address of the customs authority competent for the place where the customs debt is incurred;\n(b) the name and the address of the guarantor;\n(c) the guarantee reference number;\n(d) the MRN and date of the customs declaration;\n(e) the name of the customs office of departure;\n(f) the name of the holder of the procedure;\n(g) the amount notified to the debtor.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2446/attachment/21/division",
    "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."
}