{ "url": "https://openlegislation.uk/eu-regulation-2015-2447", "json_url": "https://openlegislation.uk/eu-regulation-2015-2447.json", "id": "eur/2015/2447", "title": "Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code", "short_title": "Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU)…", "long_title": "Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code", "citation": "EU Regulation 2015/2447", "type": "eur", "year": "2015", "number": "2447", "version": "current", "date": "2015-11-24", "revised": false, "valid_from": null, "extent": "E+W+S+N.I.", "unapplied_effects": 4, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/eu-regulation-2015-2447/introduction", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "title/I", "kind": "title", "number": "I", "heading": "GENERAL PROVISIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "title/I/chapter/1", "kind": "chapter", "number": "1", "heading": "Scope of the customs legislation, mission of customs and definitions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I" }, { "path": "article/1", "kind": "article", "number": "1", "heading": "Definitions", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-1", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/1" }, { "path": "title/I/chapter/2", "kind": "chapter", "number": "2", "heading": "Rights and obligations of persons with regard to the customs legislation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I" }, { "path": "title/I/chapter/2/section/1", "kind": "section", "number": "1", "heading": "Provision of information", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "title/I/chapter/2/section/1/subsection/1", "kind": "subsection", "number": "1", "heading": "Formats and codes of common data requirements, data-exchange and storage", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/1" }, { "path": "article/2", "kind": "article", "number": "2", "heading": "Formats and codes for common data requirements (Article 6(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-2", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/1/subsection/1" }, { "path": "article/3", "kind": "article", "number": "3", "heading": "Security of electronic systems(Article 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"path": "article/6", "kind": "article", "number": "6", "heading": "Competent customs authority(Article 9 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-6", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/I/chapter/2/section/1/subsection/2" }, { "path": "article/7", "kind": "article", "number": "7", "heading": "Electronic system relating to EORI number(Article 16 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-7", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/1/subsection/2" }, { "path": "title/I/chapter/2/section/2", "kind": "section", "number": "2", "heading": "Decisions relating to the application of customs legislation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "title/I/chapter/2/section/2/subsection/1", "kind": "subsection", "number": "1", "heading": "Decisions taken by the customs authorities", "url": null, 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"E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/2" }, { "path": "article/16", "kind": "article", "number": "16", "heading": "Application for a decision relating to binding information(Article 22(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-16", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/2/subsection/3" }, { "path": "article/17", "kind": "article", "number": "17", "heading": "Consistency with existing BTI decisions(Article 22(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-17", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/2/subsection/3" }, { "path": "article/18", "kind": "article", "number": "18", "heading": "Notification of BOI decisions(Article 6(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-18", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/2/subsection/3" }, { "path": "article/19", "kind": "article", "number": "19", "heading": "Exchange of data relating to BOI decisions(Article 23(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-19", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/2/subsection/3" }, { "path": "article/20", "kind": "article", "number": "20", "heading": "Monitoring of BTI decisions(Article 23(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-20", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/2/subsection/3" }, { "path": "article/21", "kind": "article", "number": "21", "heading": "Electronic system relating to BTI(Articles 16(1) and 23(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-21", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/2/subsection/3" }, { "path": "article/22", "kind": "article", "number": "22", "heading": "Extended use of decisions relating to binding information(Article 34(9) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-22", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/2/subsection/3" }, { "path": "article/23", "kind": "article", "number": "23", "heading": "Actions to ensure the correct and uniform tariff classification or determination of origin(Article 34(10) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-23", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/2/subsection/3" }, { "path": "title/I/chapter/2/section/3", "kind": "section", "number": "3", "heading": "Authorised economic operator", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "article/24", "kind": "article", "number": "24", "heading": "Compliance(Article 39(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-24", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/3" }, { "path": "article/25", "kind": "article", "number": "25", "heading": "Satisfactory system of managing commercial and transport records(Article 39(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-25", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/3" }, { "path": "article/26", "kind": "article", "number": "26", "heading": "Financial solvency(Article 39(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-26", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/3" }, { "path": "article/27", "kind": "article", "number": "27", "heading": "Practical standards of competence or professional qualifications(Article 39(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-27", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/3" }, { "path": "article/28", "kind": "article", "number": "28", "heading": "Security and safety standards(Article 39(e) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-28", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/3" }, { "path": "article/29", "kind": "article", "number": "29", "heading": "Examination of the criteria(Article 22 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-29", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/3" }, { "path": "article/30", "kind": "article", "number": "30", "heading": "Electronic system relating to the AEO status(Article 16(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-30", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/3" }, { "path": "article/31", "kind": "article", "number": "31", 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"https://openlegislation.uk/eu-regulation-2015-2447/article-34", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/3" }, { "path": "article/35", "kind": "article", "number": "35", "heading": "Monitoring(Article 23(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-35", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/3" }, { "path": "title/I/chapter/2/section/4", "kind": "section", "number": "4", "heading": "Control of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2" }, { "path": "title/I/chapter/2/section/4/subsection/1", "kind": "subsection", "number": "1", "heading": "Customs controls and risk management", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/4" }, { "path": "article/36", "kind": "article", "number": "36", "heading": "Electronic system relating to risk management and customs controls(Article 16(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-36", "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/4/subsection/1" }, { "path": "title/I/chapter/2/section/4/subsection/2", "kind": "subsection", "number": "2", "heading": "Cabin and hold baggage transported by air", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/I/chapter/2/section/4" }, { "path": "article/37", "kind": "article", "number": "37", "heading": "Transit flights(Article 49 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-37", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/I/chapter/2/section/4/subsection/2" }, { "path": "article/38", "kind": "article", "number": "38", "heading": "Transit flights in business and tourist aircraft(Article 49 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-38", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/I/chapter/2/section/4/subsection/2" }, { "path": "article/39", "kind": "article", "number": "39", "heading": "Inbound transfer flights(Article 49 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-39", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/I/chapter/2/section/4/subsection/2" }, { "path": "article/40", "kind": "article", "number": "40", "heading": "Outbound transfer flights(Article 49 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-40", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/I/chapter/2/section/4/subsection/2" }, { "path": "article/41", "kind": "article", "number": "41", "heading": "Transfer to a tourist or business aircraft(Article 49 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-41", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/I/chapter/2/section/4/subsection/2" }, { "path": "article/42", "kind": "article", 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56(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-51", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/1" }, { "path": "article/52", "kind": "article", "number": "52", "heading": "Cancellation of requests and returns of unused allocated quantities under tariff quotas(Article 56(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-52", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/1" }, { "path": "article/53", "kind": "article", "number": "53", "heading": "Critical status of tariff quotas(Article 56(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-53", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/1" }, { "path": "article/54", "kind": "article", "number": "54", "heading": "Electronic system relating to the management of tariff quotas(Articles 16(1) and 56(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-54", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/1" }, { "path": "title/II/chapter/1/section/2", "kind": "section", "number": "2", "heading": "Surveillance of the release for free circulation or the export of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1" }, { "path": "article/55", "kind": "article", "number": "55", "heading": "General rules on surveillance of the release for free circulation or the export of goods(Article 56(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-55", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/2" }, { "path": "article/56", "kind": "article", "number": "56", "heading": "Electronic system relating to surveillance of the release for free circulation or the export of goods(Articles 16(1) and 56(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-56", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/1/section/2" }, { "path": "title/II/chapter/2", "kind": "chapter", "number": "2", "heading": "Origin of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II" }, { "path": "title/II/chapter/2/section/1", "kind": "section", "number": "1", "heading": "Proof of non-preferential origin", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2" }, { "path": "article/57", "kind": "article", "number": "57", "heading": "Certificate of origin for products subject to special non-preferential import arrangements(Article 61(1) and (2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-57", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/1" }, { "path": "article/58", "kind": "article", "number": "58", "heading": "Provision of information concerning administrative cooperation relating to special non-preferential import arrangements(Article 61 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-58", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/1" }, { "path": "article/59", "kind": "article", "number": "59", "heading": "Subsequent verification of the certificates of origin for products subject to special non-preferential import arrangements(Article 61 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-59", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/1" }, { "path": "title/II/chapter/2/section/2", "kind": "section", "number": "2", "heading": "Preferential origin", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2" }, { "path": "article/60", "kind": "article", "number": "60", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-60", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "title/II/chapter/2/section/2/subsection/1", "kind": "subsection", "number": "1", "heading": "Procedures to facilitate the issue or making out of proofs of origin", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "article/61", "kind": "article", "number": "61", "heading": "Supplier’s declarations and their use(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-61", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/1" }, { "path": "article/62", "kind": "article", "number": "62", "heading": "Long-term supplier's declaration (Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-62", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/1" }, { "path": "article/63", "kind": "article", "number": "63", "heading": "Making-out of supplier’s declarations(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-63", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/1" }, { "path": "article/64", "kind": "article", "number": "64", "heading": "Issuing of Information Certificates INF 4(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-64", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/1" }, { "path": "article/65", "kind": "article", "number": "65", "heading": "Administrative cooperation between the Member States(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-65", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/1" }, { "path": "article/66", "kind": "article", "number": "66", "heading": "Checking suppliers’ declarations(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-66", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/1" }, { "path": "article/67", "kind": "article", "number": "67", "heading": "Approved exporter authorisation(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-67", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/1" }, { "path": "article/68", "kind": "article", "number": "68", "heading": "Registration of exporters outside the framework of the GSP scheme of the Union (Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-68", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/1" }, { "path": "article/69", "kind": "article", "number": "69", "heading": "Replacement of documents on corigin issued or made out outside the framework of the GSP scheme of the Union (Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-69", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/1" }, { "path": "article/69a", "kind": "article", "number": "69a", "heading": "Preferential origin of processed products obtained from goods having preferential originating status (Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-69a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/1" }, { "path": "title/II/chapter/2/section/2/subsection/2", "kind": "subsection", "number": "2", "heading": "Obligations of Beneficiary Countries within the framework of the GSP scheme of the Union", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "article/70", "kind": "article", "number": "70", "heading": "Obligation to provide administrative cooperation within the framework of the REX system(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-70", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/2" }, { "path": "article/71", "kind": "article", "number": "71", "heading": "Procedures and methods of administrative cooperation applicable with regard to exports using certificates of origin Form A and invoice declarations(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-71", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/2" }, { "path": "article/72", "kind": "article", "number": "72", "heading": "Notification obligations applicable after the date of application of the registered exporter (REX) system(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-72", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/2" }, { "path": "article/73", "kind": "article", "number": "73", "heading": "Notification obligations applicable until the date of application of the registered exporter (REX) system(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-73", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/2" }, { "path": "title/II/chapter/2/section/2/subsection/3", "kind": "subsection", "number": "3", "heading": "Procedures at export in beneficiary countries and in the Union applicable within the framework of the GSP scheme of the Union until the application of the registered exporter system", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "article/74", "kind": "article", "number": "74", "heading": "Procedure for the issue of a certificate of origin Form A(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-74", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/3" }, { "path": "article/75", "kind": "article", "number": "75", "heading": "Conditions for making out an invoice declaration(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-75", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/3" }, { "path": "article/76", "kind": "article", "number": "76", "heading": "Conditions for issuing a certificate of origin Form A in case of cumulation(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-76", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/3" }, { "path": "article/77", "kind": "article", "number": "77", "heading": "Proof of Union’s originating status for the purpose of bilateral cumulation and approved exporter(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-77", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/3" }, { "path": "title/II/chapter/2/section/2/subsection/4", "kind": "subsection", "number": "4", "heading": "Procedures at export in beneficiary countries and in the Union applicable within the framework of the GSP scheme of the Union from the date of the application of the registered exporter system", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "article/78", "kind": "article", "number": "78", "heading": "Obligation for exporters to be registered and waiver thereof(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-78", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/4" }, { "path": "article/79", "kind": "article", "number": "79", "heading": "Registration procedure in the beneficiary countries and procedures at export applicable during the transition period to the application of the registered exporter system(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-79", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/4" }, { "path": "title/II/chapter/2/section/2/subsection/5", "kind": "subsection", "number": "5", "heading": null, "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "article/80", "kind": "article", "number": "80", "heading": "Registered exporter database: obligations of the authorities(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-80", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/81", "kind": "article", "number": "81", "heading": "Date of application of certain provisions(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-81", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/82", "kind": "article", "number": "82", "heading": "Registered exporter database: access rights to the database(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-82", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/83", "kind": "article", "number": "83", "heading": "Registered exporter database: data protection(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-83", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/84", "kind": "article", "number": "84", "heading": "Notification obligations applicable to Member States for the implementation of the registered exporter (REX) system(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-84", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/85", "kind": "article", "number": "85", "heading": "Registration procedure in the Member States and procedures at export applicable during the transition period to the application of the registered exporter system(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-85", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/86", "kind": "article", "number": "86", "heading": "Application to become a registered exporter(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-86", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/87", "kind": "article", "number": "87", "heading": "Registered exporter system: Publication requirement (Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-87", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/88", "kind": "article", "number": "88", "heading": "Automatic registration of exporters for a country becoming a beneficiary country of the GSP scheme of the Union(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-88", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/89", "kind": "article", "number": "89", "heading": "Revocation of registration(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-89", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/90", "kind": "article", "number": "90", "heading": "Automatic revocation of registrations when a country is withdrawn from the list of beneficiary countries(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-90", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/91", "kind": "article", "number": "91", "heading": "Obligations of exporters(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-91", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/92", "kind": "article", "number": "92", "heading": "General provisions on the statement on origin(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-92", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "article/93", "kind": "article", "number": "93", "heading": "Statement on origin in the case of cumulation(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-93", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/5" }, { "path": "title/II/chapter/2/section/2/subsection/6", "kind": "subsection", "number": "6", "heading": "Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union until the date of the application of the registered exporter system", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "article/94", "kind": "article", "number": "94", "heading": "Submission and validity of certificates of origin Form A or invoice declarations and belated presentation thereof(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-94", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/6" }, { "path": "article/95", "kind": "article", "number": "95", "heading": "Replacement of certificates of origin Form A and invoice declarations(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-95", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/6" }, { "path": "article/96", "kind": "article", "number": "96", "heading": "Importation by instalments using certificates of origin Form A or invoice declarations(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-96", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/6" }, { "path": "article/97", "kind": "article", "number": "97", "heading": "Exemptions from the obligation to provide a certificate of origin Form A or an invoice declaration(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-97", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/6" }, { "path": "article/98", "kind": "article", "number": "98", "heading": "Discrepancies and formal errors in certificates of origin Form A or invoice declarations(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-98", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/6" }, { "path": "title/II/chapter/2/section/2/subsection/7", "kind": "subsection", "number": "7", "heading": "Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union from the date of the application of the registered exporter system", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "article/99", "kind": "article", "number": "99", "heading": "Validity of statement on origin(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-99", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/7" }, { "path": "article/100", "kind": "article", "number": "100", "heading": "Admissibility of a statement on origin(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-100", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/7" }, { "path": "article/101", "kind": "article", "number": "101", "heading": "Replacement of statements on origin(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-101", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/7" }, { "path": "article/102", "kind": "article", "number": "102", "heading": "General principles and precautions to be taken by the declarant(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-102", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/7" }, { "path": "article/103", "kind": "article", "number": "103", "heading": "Exemptions from the obligation to provide a statement on origin(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-103", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/7" }, { "path": "article/104", "kind": "article", "number": "104", "heading": "Discrepancies and formal errors in statements on origin; Belated presentation of statements on origin(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-104", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/7" }, { "path": "article/105", "kind": "article", "number": "105", "heading": "Importation by instalments using statements on origin(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-105", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/7" }, { "path": "article/106", "kind": "article", "number": "106", "heading": "Suspension of the application of the preference(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-106", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/7" }, { "path": "article/107", "kind": "article", "number": "107", "heading": "Refusal to grant tariff preference(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-107", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/7" }, { "path": "title/II/chapter/2/section/2/subsection/8", "kind": "subsection", "number": "8", "heading": "Control of origin within the framework of the GSP scheme of the Union", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "article/108", "kind": "article", "number": "108", "heading": "Obligations of the competent authorities relating to the control of origin after the date of application of the registered exporter system(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-108", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/8" }, { "path": "article/109", "kind": "article", "number": "109", "heading": "Subsequent verification of statements on origin and replacement statements on origin(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-109", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/8" }, { "path": "article/110", "kind": "article", "number": "110", "heading": "Subsequent verification of certificates of origin Form A and invoice declarations(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-110", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/8" }, { "path": "article/111", "kind": "article", "number": "111", "heading": "Subsequent verification of proofs of origin relating to products having acquired origin through cumulation(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-111", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/8" }, { "path": "title/II/chapter/2/section/2/subsection/9", "kind": "subsection", "number": "9", "heading": "Other provisions applicable within the framework of the GSP scheme of the Union", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "article/112", "kind": "article", "number": "112", "heading": "Ceuta and Melilla(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-112", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/9" }, { "path": "title/II/chapter/2/section/2/subsection/10", "kind": "subsection", "number": "10", "heading": "Proofs of origin applicable within the framework of the rules of origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "article/113", "kind": "article", "number": "113", "heading": "General requirements(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-113", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/10" }, { "path": "article/114", "kind": "article", "number": "114", "heading": "Procedure for the issue of a movement certificate EUR.1(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-114", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/10" }, { "path": "article/115", "kind": "article", "number": "115", "heading": "Importation by instalments(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-115", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/10" }, { "path": "article/116", "kind": "article", "number": "116", "heading": "Submission of proof of origin(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-116", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/10" }, { "path": "article/117", "kind": "article", "number": "117", "heading": "Movement certificates EUR.1 issued retrospectively(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-117", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/10" }, { "path": "article/118", "kind": "article", "number": "118", "heading": "Issue of a duplicate movement certificate EUR.1(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-118", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/10" }, { "path": "article/119", "kind": "article", "number": "119", "heading": "Conditions for making out an invoice declaration(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-119", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/10" }, { "path": "article/120", "kind": "article", "number": "120", "heading": "Approved exporter(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-120", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/10" }, { "path": "article/121", "kind": "article", "number": "121", "heading": "Validity of proof of origin(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-121", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/10" }, { "path": "article/122", "kind": "article", "number": "122", "heading": "Exemptions from proof of origin(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-122", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/10" }, { "path": "article/123", "kind": "article", "number": "123", "heading": "Discrepancies and formal errors(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-123", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/10" }, { "path": "title/II/chapter/2/section/2/subsection/11", "kind": "subsection", "number": "11", "heading": "Methods of administrative cooperation for the purpose of origin verification within the framework of preferential tariff measures adopted unilaterally by the Union for certain countries or territories", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "article/124", "kind": "article", "number": "124", "heading": "Administrative cooperation(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-124", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/11" }, { "path": "article/125", "kind": "article", "number": "125", "heading": "Verification of proofs of origin(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-125", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/11" }, { "path": "title/II/chapter/2/section/2/subsection/12", "kind": "subsection", "number": "12", "heading": "Other provisions applicable within the framework of the rules of origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2" }, { "path": "article/126", "kind": "article", "number": "126", "heading": "Ceuta and Melilla(Article 64(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-126", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/2/section/2/subsection/12" }, { "path": "title/II/chapter/3", "kind": "chapter", "number": "3", "heading": "Value of goods for customs purposes", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/II" }, { "path": "article/127", "kind": "article", "number": "127", "heading": "General provisions(Article 70(3)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-127", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/128", "kind": "article", "number": "128", "heading": "Transaction value(Article 70(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-128", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/129", "kind": "article", "number": "129", "heading": "Price actually paid or payable(Article 70(1) and (2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-129", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/130", "kind": "article", "number": "130", "heading": "Discounts(Article 70(1) and (2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-130", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/131", "kind": "article", "number": "131", "heading": "Partial delivery(Article 70(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-131", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/132", "kind": "article", "number": "132", "heading": "Price adjustments for defective goods(Article 70(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-132", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/133", "kind": "article", "number": "133", "heading": "Valuation of conditions and considerations(Article 70(3)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-133", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/134", "kind": "article", "number": "134", "heading": "Transactions between related persons(Article 70(3)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-134", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/135", "kind": "article", "number": "135", "heading": "Goods and services used for the production of the imported goods(Article 71(1)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-135", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/136", "kind": "article", "number": "136", "heading": "Royalties and licence fees(Article 71(1)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-136", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/137", "kind": "article", "number": "137", "heading": "Place where goods are brought into the customs territory of the Union(Article 71(1)(e) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-137", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/138", "kind": "article", "number": "138", "heading": "Transport costs(Article 71(1)(e) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-138", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/139", "kind": "article", "number": "139", "heading": "Charges levied on postal consignments(Article 70(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-139", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/140", "kind": "article", "number": "140", "heading": "Non-acceptance of declared transaction values(Article 70(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-140", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/141", "kind": "article", "number": "141", "heading": "Customs value of identical or similar goods(Article 74(2)(a) and (b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-141", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/142", "kind": "article", "number": "142", "heading": "Deductive method(Article 74(2)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-142", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/143", "kind": "article", "number": "143", "heading": "Computed Value method(Article 74(2)(d) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-143", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/144", "kind": "article", "number": "144", "heading": "Fall-back method(Article 74(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-144", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/145", "kind": "article", "number": "145", "heading": "Supporting documents regarding customs value(Article 163(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-145", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "article/146", "kind": "article", "number": "146", "heading": "Currency conversion for customs valuation purposes(Article 53(1)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-146", "extent": "E+W+S+N.I.", "status": null, "parent": "title/II/chapter/3" }, { "path": "title/III", "kind": "title", "number": "III", "heading": "CUSTOMS DEBT AND GUARANTEES", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "title/III/chapter/1", "kind": "chapter", "number": "1", "heading": "Guarantee for a potential or existing customs debt", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III" }, { "path": "title/III/chapter/1/section/1", "kind": "section", "number": "1", "heading": "General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1" }, { "path": "article/147", "kind": "article", "number": "147", "heading": "Electronic systems relating to guarantees(Article 16 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-147", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/1" }, { "path": "article/148", "kind": "article", "number": "148", "heading": "Individual guarantee for a potential customs debt(Article 90(1) subparagraph 2 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-148", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/1" }, { "path": "article/149", "kind": "article", "number": "149", "heading": "Optional guarantee(Article 91 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-149", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/1" }, { "path": "article/150", "kind": "article", "number": "150", "heading": "Guarantee in the form of cash deposit(Article 92(1)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-150", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/1" }, { "path": "article/151", "kind": "article", "number": "151", "heading": "Guarantee in the form of an undertaking by a guarantor(Articles 92(1)(b) and 94 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-151", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/1" }, { "path": "article/152", "kind": "article", "number": "152", "heading": "Individual guarantee provided in the form of an undertaking by a guarantor(Articles 89 and 92(1)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-152", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/1" }, { "path": "article/153", "kind": "article", "number": "153", "heading": "Mutual assistance between customs authorities(Article 92(1)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-153", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/1" }, { "path": "article/154", "kind": "article", "number": "154", "heading": "Guarantee reference number and access code(Article 89(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-154", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/1" }, { "path": "title/III/chapter/1/section/2", "kind": "section", "number": "2", "heading": "Comprehensive guarantee", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1" }, { "path": "article/155", "kind": "article", "number": "155", "heading": "Reference amount(Article 90 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-155", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/2" }, { "path": "article/156", "kind": "article", "number": "156", "heading": "Monitoring of the reference amount by the person required to provide a guarantee(Article 89 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-156", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/2" }, { "path": "article/157", "kind": "article", "number": "157", "heading": "Monitoring of the reference amount by the customs authorities(Article 89(6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-157", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/2" }, { "path": "article/158", "kind": "article", "number": "158", "heading": "Level of comprehensive guarantee (Article 95(2) and (3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-158", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/2" }, { "path": "title/III/chapter/1/section/3", "kind": "section", "number": "3", "heading": "Provisions for the Union transit procedure and the procedure under the TIR and the ATA Conventions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1" }, { "path": "title/III/chapter/1/section/3/subsection/1", "kind": "subsection", "number": "1", "heading": "Union transit", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/3" }, { "path": "article/159", "kind": "article", "number": "159", "heading": "Calculation for the purpose of common transit(Article 89(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-159", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/3/subsection/1" }, { "path": "article/160", "kind": "article", "number": "160", "heading": "Individual guarantee in the form of vouchers(Article 92(1)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-160", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/3/subsection/1" }, { "path": "article/161", "kind": "article", "number": "161", "heading": "Revocation and cancellation of an undertaking provided in case of an individual guarantee in the form of vouchers(Articles 92(1)(b) and 94 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-161", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/3/subsection/1" }, { "path": "article/162", "kind": "article", "number": "162", "heading": "Comprehensive guarantee(Articles 89(5) and 95 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-162", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/3/subsection/1" }, { "path": "title/III/chapter/1/section/3/subsection/2", "kind": "subsection", "number": "2", "heading": "Procedures under the TIR and the ATA Conventions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/3" }, { "path": "article/163", "kind": "article", "number": "163", "heading": "Liability of guaranteeing associations for TIR operations (Articles 226(3)(b) and 227(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-163", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/3/subsection/2" }, { "path": "article/164", "kind": "article", "number": "164", "heading": "Notification of non-discharge of a procedure to guaranteeing associations(Articles 226(3)(b) and (c) and 227(2)(b) and (c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-164", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/1/section/3/subsection/2" }, { "path": "title/III/chapter/2", "kind": "chapter", "number": "2", "heading": "Recovery, payment, repayment and remission of the amount of import or export duty", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III" }, { "path": "title/III/chapter/2/section/1", "kind": "section", "number": "1", "heading": "Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2" }, { "path": "title/III/chapter/2/section/1/subsection/1", "kind": "subsection", "number": "1", "heading": null, "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/1" }, { "path": "article/165", "kind": "article", "number": "165", "heading": "Mutual assistance between customs authorities(Articles 101(1) and 102(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-165", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/1/subsection/1" }, { "path": "article/166", "kind": "article", "number": "166", "heading": "Customs office of coordination relating to ATA carnets or CPD carnets(Article 226(3)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-166", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/1/subsection/1" }, { "path": "article/167", "kind": "article", "number": "167", "heading": "Recovery of other charges under the Union transit procedure and transit in accordance with the TIR Convention(Article 226(3)(a) and (b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-167", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/1/subsection/1" }, { "path": "article/168", "kind": "article", "number": "168", "heading": "Notification of recovery of duties and other charges under the Union transit procedure and transit in accordance with the TIR Convention(Article 226(3)(a) and (b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-168", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/1/subsection/1" }, { "path": "article/169", "kind": "article", "number": "Articles 169", "heading": "Recovery of other charges for goods placed under transit in accordance with the ATA Convention or the Istanbul Convention(Article 226(3)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-169", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/1/subsection/1" }, { "path": "article/170", "kind": "article", "number": "170", "heading": "Recovery of other charges for goods placed under temporary admission in accordance with the ATA Convention or the Istanbul Convention(Article 226(3)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-170", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/1/subsection/1" }, { "path": "title/III/chapter/2/section/1/subsection/2", "kind": "subsection", "number": "2", "heading": "Notification of the customs debt and claim for payment from guaranteeing association", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/1" }, { "path": "article/171", "kind": "article", "number": "171", "heading": "Claim for payment from a guaranteeing association under the procedure of the ATA Convention and the Istanbul Convention(Article 98 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-171", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/1/subsection/2" }, { "path": "title/III/chapter/2/section/2", "kind": "section", "number": "2", "heading": "Repayment and remission", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2" }, { "path": "article/172", "kind": "article", "number": "172", "heading": "Application for repayment or remission(Article 22(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-172", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/2" }, { "path": "article/173", "kind": "article", "number": "173", "heading": "Presentation of goods as a condition for repayment or remission(Article 116(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-173", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/2" }, { "path": "article/174", "kind": "article", "number": "174", "heading": "Restriction on the transfer of goods(Article 116(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-174", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/2" }, { "path": "article/175", "kind": "article", "number": "175", "heading": "Mutual assistance between the customs authorities(Articles 22 and 116(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-175", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/2" }, { "path": "article/176", "kind": "article", "number": "176", "heading": "Completion of customs formalities(Article 116(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-176", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/2" }, { "path": "article/177", "kind": "article", "number": "177", "heading": "Formalities related to the decision on repayment or remission(Article 116(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-177", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/2" }, { "path": "article/178", "kind": "article", "number": "178", "heading": "Parts or components of a single article(Article 116(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-178", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/2" }, { "path": "article/179", "kind": "article", "number": "179", "heading": "Waste and scrap(Article 116(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-179", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/2" }, { "path": "article/180", "kind": "article", "number": "180", "heading": "Export or destruction without customs supervision(Article 116(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-180", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/2" }, { "path": "article/181", "kind": "article", "number": "181", "heading": "Information to be provided to the Commission(Article 121(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-181", "extent": "E+W+S+N.I.", "status": null, "parent": "title/III/chapter/2/section/2" }, { "path": "title/IV", "kind": "title", "number": "IV", "heading": "GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "title/IV/chapter/1", "kind": "chapter", "number": "1", "heading": "Entry summary declaration", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV" }, { "path": "article/182", "kind": "article", "number": "182", "heading": "Electronic system relating to entry summary declarations (Article 16 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-182", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/1" }, { "path": "article/183", "kind": "article", "number": "183", "heading": "Lodging of an entry summary declaration (Article 127(4), (5) and (6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-183", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/IV/chapter/1" }, { "path": "article/184", "kind": "article", "number": "184", "heading": "Obligations to inform relating to the provision of particulars of the entry summary declaration by persons other than the carrier (Article 127(6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-184", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/IV/chapter/1" }, { "path": "article/185", "kind": "article", "number": "185", "heading": "Registration of the entry summary declaration (Article 127(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-185", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/1" }, { "path": "article/186", "kind": "article", "number": "186", "heading": "Risk analysis and controls relating to the entry summary declarations (Articles 46(3) and (5), 47(2) and 128 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-186", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/IV/chapter/1" }, { "path": "article/187", "kind": "article", "number": "187", "heading": "Transitional rules for risk analysis (Article 128 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-187", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/1" }, { "path": "article/188", "kind": "article", "number": "188", "heading": "Amendment and invalidation of an entry summary declaration (Article 129(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-188", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/1" }, { "path": "title/IV/chapter/2", "kind": "chapter", "number": "2", "heading": "Arrival of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV" }, { "path": "title/IV/chapter/2/section/1", "kind": "section", "number": "1", "heading": "Entry of goods into the customs territory of the Union", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2" }, { "path": "article/189", "kind": "article", "number": "189", "heading": "Diversion of a sea-going vessel or aircraft entering the custom territory of the Union (Article 133 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-189", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2/section/1" }, { "path": "title/IV/chapter/2/section/2", "kind": "section", "number": "2", "heading": "Presentation, unloading and examination of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2" }, { "path": "article/190", "kind": "article", "number": "190", "heading": "Presentation of goods to customs(Article 139 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-190", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2/section/2" }, { "path": "title/IV/chapter/2/section/3", "kind": "section", "number": "3", "heading": "Temporary storage of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2" }, { "path": "article/191", "kind": "article", "number": "191", "heading": "Consultation procedure between customs authorities prior to authorising temporary storage facilities(Article 22 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-191", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2/section/3" }, { "path": "article/192", "kind": "article", "number": "192", "heading": "Temporary storage declaration(Article 145 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-192", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2/section/3" }, { "path": "article/193", "kind": "article", "number": "193", "heading": "Movement of goods in temporary storage(Article 148(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-193", "extent": "E+W+S+N.I.", "status": null, "parent": "title/IV/chapter/2/section/3" }, { "path": "title/V", "kind": "title", "number": "V", "heading": "GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "title/V/chapter/1", "kind": "chapter", "number": "1", "heading": "Customs status of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V" }, { "path": "article/194", "kind": "article", "number": "194", "heading": "Electronic system relating to the proof of the customs status of Union goods(Article 16(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-194", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1" }, { "path": "title/V/chapter/1/section/1", "kind": "section", "number": "1", "heading": "Regular shipping service", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1" }, { "path": "article/195", "kind": "article", "number": "195", "heading": "Consultation of the Member States concerned by the regular shipping service(Article 22 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-195", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/1" }, { "path": "article/196", "kind": "article", "number": "196", "heading": "Registration of vessels and ports(Article 22 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-196", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/1" }, { "path": "article/197", "kind": "article", "number": "197", "heading": "Unforeseen circumstances during the transport by regular shipping services(Article 155(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-197", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/1" }, { "path": "article/198", "kind": "article", "number": "198", "heading": "Verification of conditions for regular shipping services(Article 153 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-198", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/1" }, { "path": "title/V/chapter/1/section/2", "kind": "section", "number": "2", "heading": "Proof of customs status of Union goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1" }, { "path": "title/V/chapter/1/section/2/subsection/1", "kind": "subsection", "number": "1", "heading": "General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2" }, { "path": "article/199", "kind": "article", "number": "199", "heading": "Means of proof of the customs status of Union goods(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-199", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/200", "kind": "article", "number": "200", "heading": "Endorsement, registration and use of certain means of proof of the customs status of Union goods(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-200", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/201", "kind": "article", "number": "201", "heading": "Endorsement of an invoice(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-201", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/202", "kind": "article", "number": "202", "heading": "Endorsement of T2L or T2LF documents(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-202", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/203", "kind": "article", "number": "203", "heading": "Endorsement of the shipping company’s manifest(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-203", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/204", "kind": "article", "number": "204", "heading": "Authorisation ‘day-after’ manifest(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-204", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/205", "kind": "article", "number": "205", "heading": "Proof of the customs status of Union goods in the form of T2L or T2LF data(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-205", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/206", "kind": "article", "number": "206", "heading": "Proof of the customs status of Union goods in the form of a customs goods manifest(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-206", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/207", "kind": "article", "number": "207", "heading": "Proof of the customs status of Union goods in TIR or ATA carnets or forms 302 (Article 6(3) and 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-207", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/208", "kind": "article", "number": "208", "heading": "Proof of the customs status of Union goods for motorised road vehicles(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-208", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/209", "kind": "article", "number": "209", "heading": "Proof of the customs status of Union goods for packaging(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-209", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/210", "kind": "article", "number": "210", "heading": "Proof of the customs status of Union goods for goods in baggage carried by a passenger(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-210", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/211", "kind": "article", "number": "211", "heading": "Proof of the customs status of Union goods for goods the value of which does not exceed EUR 15 000(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-211", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "article/212", "kind": "article", "number": "212", "heading": "Verification of means of proof and administrative assistance(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-212", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/1" }, { "path": "title/V/chapter/1/section/2/subsection/2", "kind": "subsection", "number": "2", "heading": "Specific provisions concerning products of sea-fishing and goods obtained from such products", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2" }, { "path": "article/213", "kind": "article", "number": "213", "heading": "Proof of the customs status of Union goods for products of sea-fishing and goods obtained from such products(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-213", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/2" }, { "path": "article/214", "kind": "article", "number": "214", "heading": "Products of sea-fishing and goods obtained from such products transhipped and transported through a country or territory which is not part of the customs territory of the Union (Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-214", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/2" }, { "path": "article/215", "kind": "article", "number": "215", "heading": "Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union(Article 153(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-215", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/1/section/2/subsection/2" }, { "path": "title/V/chapter/2", "kind": "chapter", "number": "2", "heading": "Placing goods under a customs procedure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V" }, { "path": "title/V/chapter/2/section/1", "kind": "section", "number": "1", "heading": "General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2" }, { "path": "article/216", "kind": "article", "number": "216", "heading": "Electronic system relating to placing goods under a customs procedure(Article 16(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-216", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/217", "kind": "article", "number": "217", "heading": "Issuing of receipt for oral declarations(Article 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-217", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/218", "kind": "article", "number": "218", "heading": "Customs formalities deemed to have been carried out by an act referred to in Article 141(1), (2), (4), (4a), (5) and (6) to (8) of Delegated Regulation (EU) 2015/2446 (Articles 6(3)(a), 139, 158(2), 172, 194 and 267 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-218", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/219", "kind": "article", "number": "219", "heading": "Cases where a customs declaration is not considered to have been lodged by an act referred to in Article 141 of Delegated Regulation (EU) 2015/2446(Articles 6(3)(a) and 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-219", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/220", "kind": "article", "number": "220", "heading": "Transitional rules for goods in postal consignments (Articles 158(2), 172 and 194 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-220", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/220a", "kind": "article", "number": "220a", "heading": "Procedural rules applying to the use of NATO form 302 for customs procedures other than transit (Articles 6(3) and 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-220a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/220b", "kind": "article", "number": "220b", "heading": "Procedural rules applying to the use of EU form 302 for customs procedures other than transit (Articles 6(3) and 158(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-220b", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/221", "kind": "article", "number": "221", "heading": "Competent customs office for placing goods under a customs procedure(Article 159 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-221", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "article/222", "kind": "article", "number": "222", "heading": "Items of goods(Article 162 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-222", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/1" }, { "path": "title/V/chapter/2/section/2", "kind": "section", "number": "2", "heading": "Simplified customs declarations", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2" }, { "path": "article/223", "kind": "article", "number": "223", "heading": "Management of tariff quota in simplified customs declarations(Article 166 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-223", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/2" }, { "path": "article/224", "kind": "article", "number": "224", "heading": "Supporting documents for simplified declarations(Article 166 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-224", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/2" }, { "path": "article/225", "kind": "article", "number": "225", "heading": "Supplementary declaration(Article 167(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-225", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/2" }, { "path": "title/V/chapter/2/section/3", "kind": "section", "number": "3", "heading": "Provisions applying to all customs declarations", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2" }, { "path": "article/226", "kind": "article", "number": "226", "heading": "Master Reference Number(Article 172 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-226", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/3" }, { "path": "article/227", "kind": "article", "number": "227", "heading": "Customs declaration lodged prior to the presentation of the goods", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-227", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/3" }, { "path": "title/V/chapter/2/section/4", "kind": "section", "number": "4", "heading": "Other simplifications", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2" }, { "path": "title/V/chapter/2/section/4/subsection/1", "kind": "subsection", "number": "1", "heading": "Goods falling under different tariff sub-headings", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4" }, { "path": "article/228", "kind": "article", "number": "228", "heading": "Goods falling under different tariff subheadings declared under a single subheading(Article 177(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-228", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4/subsection/1" }, { "path": "title/V/chapter/2/section/4/subsection/2", "kind": "subsection", "number": "2", "heading": "Centralised clearance", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4" }, { "path": "article/229", "kind": "article", "number": "229", "heading": "Consultation procedure between customs authorities in the case of authorisations for centralised clearance(Article 22 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-229", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4/subsection/2" }, { "path": "article/230", "kind": "article", "number": "230", "heading": "Monitoring of the authorisation(Article 23(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-230", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4/subsection/2" }, { "path": "article/231", "kind": "article", "number": "231", "heading": "Customs formalities and controls in respect of centralised clearance(Article 179(4) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-231", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4/subsection/2" }, { "path": "article/232", "kind": "article", "number": "232", "heading": "Centralised clearance involving more than one customs authority(Article 179 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-232", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4/subsection/2" }, { "path": "title/V/chapter/2/section/4/subsection/3", "kind": "subsection", "number": "3", "heading": "Entry in the declarant’s records", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4" }, { "path": "article/233", "kind": "article", "number": "233", "heading": "Control plan(Article 23(5) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-233", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4/subsection/3" }, { "path": "article/234", "kind": "article", "number": "234", "heading": "Obligations of the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records(Article 182(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-234", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4/subsection/3" }, { "path": "article/235", "kind": "article", "number": "235", "heading": "Release of the goods where a customs declaration is lodged in the form of an entry in the declarant’s records(Article 182 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-235", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4/subsection/3" }, { "path": "article/236", "kind": "article", "number": "236", "heading": "Tariff quota(Article 182 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-236", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4/subsection/3" }, { "path": "title/V/chapter/2/section/4/subsection/4", "kind": "subsection", "number": "4", "heading": "Self-assessment", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4" }, { "path": "article/237", "kind": "article", "number": "237", "heading": "Determination of the amount of import and export duty payable(Article 185(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-237", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/2/section/4/subsection/4" }, { "path": "title/V/chapter/3", "kind": "chapter", "number": "3", "heading": "Verification and release of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V" }, { "path": "title/V/chapter/3/section/1", "kind": "section", "number": "1", "heading": "Verification", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3" }, { "path": "article/238", "kind": "article", "number": "238", "heading": "Place and time of examination of the goods(Article 189 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-238", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3/section/1" }, { "path": "article/239", "kind": "article", "number": "239", "heading": "Examination of the goods(Articles 189 and 190 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-239", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3/section/1" }, { "path": "article/240", "kind": "article", "number": "240", "heading": "Taking of samples(Articles 189 and 190 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-240", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3/section/1" }, { "path": "article/241", "kind": "article", "number": "241", "heading": "Examination of samples(Articles 189 and 190 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-241", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3/section/1" }, { "path": "article/242", "kind": "article", "number": "242", "heading": "Return or disposal of samples taken(Articles 189 and 190 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-242", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3/section/1" }, { "path": "article/243", "kind": "article", "number": "243", "heading": "Results of the verification of the customs declaration and of the examination of the goods(Article 191 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-243", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3/section/1" }, { "path": "article/244", "kind": "article", "number": "244", "heading": "Provision of a guarantee(Article 191 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-244", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3/section/1" }, { "path": "article/245", "kind": "article", "number": "245", "heading": "Release of the goods after verification(Articles 191 and 194(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-245", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3/section/1" }, { "path": "title/V/chapter/3/section/2", "kind": "section", "number": "2", "heading": "Release", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3" }, { "path": "article/246", "kind": "article", "number": "246", "heading": "Recording and notification of the release of goods(Article 22(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-246", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3/section/2" }, { "path": "article/247", "kind": "article", "number": "247", "heading": "Unreleased goods(Article 22(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-247", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/3/section/2" }, { "path": "title/V/chapter/4", "kind": "chapter", "number": "4", "heading": "Disposal of goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/V" }, { "path": "article/248", "kind": "article", "number": "248", "heading": "Destruction of goods(Article 197 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-248", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/4" }, { "path": "article/249", "kind": "article", "number": "249", "heading": "Abandonment of goods(Article 199 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-249", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/4" }, { "path": "article/250", "kind": "article", "number": "250", "heading": "Sale of goods and other measures taken by the customs authorities(Article 198(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-250", "extent": "E+W+S+N.I.", "status": null, "parent": "title/V/chapter/4" }, { "path": "title/VI", "kind": "title", "number": "VI", "heading": "RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "title/VI/chapter/1", "kind": "chapter", "number": "1", "heading": "Release for free circulation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI" }, { "path": "article/251", "kind": "article", "number": "251", "heading": "Banana weighing certificates(Article 163(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-251", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/1" }, { "path": "article/252", "kind": "article", "number": "252", "heading": "Control of the weighing of fresh bananas(Article 188 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-252", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/1" }, { "path": "title/VI/chapter/2", "kind": "chapter", "number": "2", "heading": "Relief from import duty", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI" }, { "path": "title/VI/chapter/2/section/1", "kind": "section", "number": "1", "heading": "Returned goods", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/2" }, { "path": "article/253", "kind": "article", "number": "253", "heading": "Information required(Article 203(6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-253", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/2/section/1" }, { "path": "article/254", "kind": "article", "number": "254", "heading": "Goods which on export benefited from measures laid down under the common agricultural policy(Article 203(6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-254", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/2/section/1" }, { "path": "article/255", "kind": "article", "number": "255", "heading": "Issuing information sheet INF 3(Articles 6(3)(a) and 203(6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-255", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/2/section/1" }, { "path": "article/256", "kind": "article", "number": "256", "heading": "Communication between authorities(Article 203(6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-256", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/2/section/1" }, { "path": "title/VI/chapter/2/section/2", "kind": "section", "number": "2", "heading": "Products of sea-fishing and other products taken from the sea", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/2" }, { "path": "article/257", "kind": "article", "number": "257", "heading": "Relief from import duty(Article 208(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-257", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VI/chapter/2/section/2" }, { "path": "title/VII", "kind": "title", "number": "VII", "heading": "SPECIAL PROCEDURES", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "title/VII/chapter/1", "kind": "chapter", "number": "1", "heading": "General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII" }, { "path": "title/VII/chapter/1/section/1", "kind": "section", "number": "1", "heading": "Application for an authorisation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1" }, { "path": "article/258", "kind": "article", "number": "258", "heading": "Supporting document for an oral customs declaration for temporary admission(Article 22(2) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-258", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/1" }, { "path": "title/VII/chapter/1/section/2", "kind": "section", "number": "2", "heading": "Taking a decision on the application", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1" }, { "path": "article/259", "kind": "article", "number": "259", "heading": "Examination of the economic conditions(Articles 28(1)(a) and 211(6) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-259", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/260", "kind": "article", "number": "260", "heading": "Consultation procedure between customs authorities(Article 22 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-260", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/261", "kind": "article", "number": "261", "heading": "Cases in which the consultation procedure is not required(Article 22 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-261", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "article/262", "kind": "article", "number": "262", "heading": "Authorisation in the form of release of goods(Article 22(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-262", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/2" }, { "path": "title/VII/chapter/1/section/3", "kind": "section", "number": "3", "heading": "Other procedural rules", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1" }, { "path": "article/263", "kind": "article", "number": "263", "heading": "Customs declaration lodged at another customs office(Article 159(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-263", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/264", "kind": "article", "number": "264", "heading": "Discharge of a special procedure(Article 215 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-264", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/265", "kind": "article", "number": "265", "heading": "Bill of discharge(Article 215 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-265", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/266", "kind": "article", "number": "266", "heading": "Transfer of rights and obligations(Article 218 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-266", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/267", "kind": "article", "number": "267", "heading": "Movement of goods under a special procedure(Article 219 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-267", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/268", "kind": "article", "number": "268", "heading": "Formalities for the use of equivalent goods(Article 223 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-268", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/269", "kind": "article", "number": "269", "heading": "Status of equivalent goods(Article 223 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-269", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/270", "kind": "article", "number": "270", "heading": "Electronic system relating to eATA carnets(Article 16(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-270", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "article/271", "kind": "article", "number": "271", "heading": "Electronic system relating to Standardised exchange of information(Article 16(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-271", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/1/section/3" }, { "path": "title/VII/chapter/2", "kind": "chapter", "number": "2", "heading": "Transit", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII" }, { "path": "title/VII/chapter/2/section/1", "kind": "section", "number": "1", "heading": "External and internal transit procedure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2" }, { "path": "title/VII/chapter/2/section/1/subsection/1", "kind": "subsection", "number": "1", "heading": "General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1" }, { "path": "article/272", "kind": "article", "number": "272", "heading": "Controls and formalities for goods leaving and re-entering the customs territory of the Union(Articles 226(3)(b), (c), (e), (f) and 227(2)(b), (c), (e), (f) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-272", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/1" }, { "path": "article/273", "kind": "article", "number": "273", "heading": "Electronic system relating to transit(Article 16(1) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-273", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/1" }, { "path": "title/VII/chapter/2/section/1/subsection/2", "kind": "subsection", "number": "2", "heading": "Movement of goods under the TIR operations", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1" }, { "path": "article/274", "kind": "article", "number": "274", "heading": "TIR operation in particular circumstances(Articles 6(3)(b), 226(3)(b) and 227(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-274", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/2" }, { "path": "article/275", "kind": "article", "number": "275", "heading": "Itinerary for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-275", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/2" }, { "path": "article/276", "kind": "article", "number": "276", "heading": "Formalities to be completed at the customs office of departure or entry for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-276", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/2" }, { "path": "article/277", "kind": "article", "number": "277", "heading": "Incidents during movement of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-277", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/2" }, { "path": "article/278", "kind": "article", "number": "278", "heading": "Presentation of goods moved under a TIR operation at the customs office of destination or exit(Articles 226(3)(b) and 227(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-278", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/2" }, { "path": "article/279", "kind": "article", "number": "279", "heading": "Formalities at the customs office of destination or exit for goods moved under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-279", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/2" }, { "path": "article/280", "kind": "article", "number": "280", "heading": "Enquiry procedure for movements of goods under a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-280", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/2" }, { "path": "article/281", "kind": "article", "number": "281", "heading": "Alternative proof of termination of a TIR operation(Articles 226(3)(b) and 227(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-281", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/2" }, { "path": "article/282", "kind": "article", "number": "282", "heading": "Formalities for goods moved under the TIR operation received by an authorised consignee(Articles 226(3)(b) and 227(2)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-282", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/2" }, { "path": "title/VII/chapter/2/section/1/subsection/3", "kind": "subsection", "number": "3", "heading": "Movement of goods in accordance with the ATA Convention and the Istanbul Convention", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1" }, { "path": "article/283", "kind": "article", "number": "283", "heading": "Notification of offences and irregularities(Articles 226(3)(c) and 227(2)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-283", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/3" }, { "path": "article/284", "kind": "article", "number": "284", "heading": "Alternative proof of termination of the ATA transit operation(Articles 226(3)(c) and 227(2)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-284", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/3" }, { "path": "title/VII/chapter/2/section/1/subsection/4", "kind": "subsection", "number": "4", "heading": "Movement of goods under cover of NATO form 302 or EU form 302", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1" }, { "path": "article/285", "kind": "article", "number": "285", "heading": "Designated customs offices (Articles 226(3)(e), 227(2)(e) and 159(3) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-285", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "title/VII/chapter/2/section/1/subsection/4" }, { "path": "article/286", "kind": "article", "number": "286", "heading": "Supply of NATO forms 302 to NATO forces (Articles 226(3)(e) and 227(2)(e) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-286", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/4" }, { "path": "article/286a", "kind": "article", "number": "286a", "heading": "Supply of EU forms 302 to military forces of the Member States (Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-286a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/4" }, { "path": "article/287", "kind": "article", "number": "287", "heading": "Procedural rules applying to the use of NATO form 302 (Articles 226(3)(e) and 227(2)(e) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-287", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/4" }, { "path": "article/287a", "kind": "article", "number": "287a", "heading": "Procedural rules applying to the use of EU form 302 (Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-287a", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/4" }, { "path": "title/VII/chapter/2/section/1/subsection/5", "kind": "subsection", "number": "5", "heading": "Transit of goods transported under the postal system", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1" }, { "path": "article/288", "kind": "article", "number": "288", "heading": "Movement of non-Union goods in postal consignments under the external transit procedure(Article 226(3)(f) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-288", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/5" }, { "path": "article/289", "kind": "article", "number": "289", "heading": "Movement of postal consignments containing both Union and non-Union goods(Articles 226(3)(f) and 227(2)(f) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-289", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/5" }, { "path": "article/290", "kind": "article", "number": "290", "heading": "Movement of postal consignments under the internal transit procedure in special situations(Article 227(2)(f) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-290", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/1/subsection/5" }, { "path": "title/VII/chapter/2/section/2", "kind": "section", "number": "2", "heading": "External and internal Union transit procedure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2" }, { "path": "title/VII/chapter/2/section/2/subsection/1", "kind": "subsection", "number": "1", "heading": "General provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/291", "kind": "article", "number": "291", "heading": "Transit operation in particular circumstances(Articles 6(3)(b), 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-291", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/1" }, { "path": "article/292", "kind": "article", "number": "292", "heading": "Verification and administrative assistance(Article 48 of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-292", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/1" }, { "path": "article/293", "kind": "article", "number": "293", "heading": "The Convention on a common transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-293", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/1" }, { "path": "article/294", "kind": "article", "number": "294", "heading": "Mixed consignments(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-294", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/1" }, { "path": "article/295", "kind": "article", "number": "295", "heading": "Scope(Article 226(3)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-295", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/1" }, { "path": "title/VII/chapter/2/section/2/subsection/2", "kind": "subsection", "number": "2", "heading": "Formalities at the customs office of departure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/296", "kind": "article", "number": "296", "heading": "Transit declaration and means of transport(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-296", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/2" }, { "path": "article/297", "kind": "article", "number": "297", "heading": "Time-limit for the presentation of goods(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-297", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/2" }, { "path": "article/298", "kind": "article", "number": "298", "heading": "Itinerary for movements of goods under the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-298", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/2" }, { "path": "article/299", "kind": "article", "number": "299", "heading": "Sealing as an identification measure(Articles 192, 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-299", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/2" }, { "path": "article/300", "kind": "article", "number": "300", "heading": "Suitability for sealing(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-300", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/2" }, { "path": "article/301", "kind": "article", "number": "301", "heading": "Characteristics of customs seals(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-301", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/2" }, { "path": "article/302", "kind": "article", "number": "302", "heading": "Alternative identification measures to sealing(Articles 192, 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-302", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/2" }, { "path": "article/303", "kind": "article", "number": "303", "heading": "Release of goods for the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-303", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/2" }, { "path": "title/VII/chapter/2/section/2/subsection/3", "kind": "subsection", "number": "3", "heading": "Formalities during the Union transit procedure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/304", "kind": "article", "number": "304", "heading": "Presentation of goods moved under the Union transit procedure at the customs office of transit(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-304", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/3" }, { "path": "article/305", "kind": "article", "number": "305", "heading": "Incidents during movement of goods under a Union transit operation(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-305", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/3" }, { "path": "title/VII/chapter/2/section/2/subsection/4", "kind": "subsection", "number": "4", "heading": "Formalities at the customs office of destination", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/306", "kind": "article", "number": "306", "heading": "Presentation of goods placed under the Union transit procedure at the customs office of destination(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-306", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/4" }, { "path": "article/307", "kind": "article", "number": "307", "heading": "Notification of arrival of goods under the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-307", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/4" }, { "path": "article/308", "kind": "article", "number": "308", "heading": "Controls and issuing of alternative proof(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-308", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/4" }, { "path": "article/309", "kind": "article", "number": "309", "heading": "Sending the control results(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-309", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/4" }, { "path": "title/VII/chapter/2/section/2/subsection/5", "kind": "subsection", "number": "5", "heading": "Enquiry procedure and recovery of the customs debt", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/310", "kind": "article", "number": "310", "heading": "Enquiry procedure for goods moved under the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-310", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/5" }, { "path": "article/311", "kind": "article", "number": "311", "heading": "Request to transfer recovery of the customs debt(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-311", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/5" }, { "path": "article/312", "kind": "article", "number": "312", "heading": "Alternative proof of ending the Union transit procedure(Articles 226(3)(a) and 227(2)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-312", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/5" }, { "path": "title/VII/chapter/2/section/2/subsection/6", "kind": "subsection", "number": "6", "heading": "Simplifications used for the Union transit procedure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2" }, { "path": "article/313", "kind": "article", "number": "313", "heading": "Territorial scope of simplifications(Article 233(4)(a),(b),(c) and (e) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-313", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/6" }, { "path": "article/314", "kind": "article", "number": "314", "heading": "Placing of goods under the Union transit procedure by an authorised consignor(Article 233(4)(a) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-314", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/6" }, { "path": "article/315", "kind": "article", "number": "315", "heading": "Formalities for goods moved under the Union transit procedure received by an authorised consignee(Article 233(4)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-315", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/6" }, { "path": "article/316", "kind": "article", "number": "316", "heading": "End of the Union transit procedure for goods received by an authorised consignee(Article 233(4)(b) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-316", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/6" }, { "path": "article/317", "kind": "article", "number": "317", "heading": "Formalities for the use of seals of a special type(Article 233(4)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-317", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/6" }, { "path": "article/318", "kind": "article", "number": "318", "heading": "Customs supervision for the use of seals of a special type(Article 233(4)(c) of the Code)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-318", "extent": "E+W+S+N.I.", "status": null, "parent": "title/VII/chapter/2/section/2/subsection/6" }, { "path": "article/319", "kind": "article", "number": "319", "heading": 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"path": "attachment/23/division/division/3.", "kind": "division", "number": "3", "heading": "The re-consignor shall indicate the following on the replacement statement on origin:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-23/division/division-3.", "extent": null, "status": null, "parent": "attachment/23/division" }, { "path": "attachment/23/division/division/4.", "kind": "division", "number": "4", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-23/division/division-4.", "extent": null, "status": null, "parent": "attachment/23/division" }, { "path": "attachment/24", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-24", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/24/division", "kind": "division", "number": null, "heading": "Air transport costs to be included in the customs value", "url": null, "extent": null, "status": null, "parent": "attachment/24" }, { "path": "attachment/24/division/division/1.", "kind": "division", "number": "1", "heading": "The following table shows:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-24/division/division-1.", "extent": null, "status": null, "parent": "attachment/24/division" }, { "path": "attachment/24/division/division/2.", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-24/division/division-2.", "extent": null, "status": null, "parent": "attachment/24/division" }, { "path": "attachment/24/division/division/3.", "kind": "division", "number": "3", "heading": "As regards the French overseas departments which are part of the customs territory of the Union, the following rules shall apply:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-24/division/division-3.", "extent": null, "status": null, "parent": "attachment/24/division" }, { "path": "attachment/25", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-25", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)", "kind": "division", "number": "LIST OF GOODS REFERRED TO IN ARTICLE 142(6)", "heading": "Valuation of certain perishable goods imported on consignment in accordance with Article 74(2)(c) of the Code", "url": null, "extent": null, "status": null, "parent": "attachment/25" }, { "path": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division/1.", "kind": "division", "number": "1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-25/division-LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division-1.", "extent": null, "status": null, "parent": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)" }, { "path": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division/2.", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-25/division-LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division-2.", "extent": null, "status": null, "parent": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)" }, { "path": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division/3.", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-25/division-LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division-3.", "extent": null, "status": null, "parent": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)" }, { "path": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division/4.", "kind": "division", "number": "4", "heading": "The unit prices which the Member states supply to the Commission shall be calculated on the basis of the gross proceeds of sales recorded at the first commercial level after importation, and deducting the following elements from these figures:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-25/division-LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division-4.", "extent": null, "status": null, "parent": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)" }, { "path": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division/5.", "kind": "division", "number": "5", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-25/division-LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division-5.", "extent": null, "status": null, "parent": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)" }, { "path": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division/6.", "kind": "division", "number": "6", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-25/division-LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division-6.", "extent": null, "status": null, "parent": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)" }, { "path": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division/7.", "kind": "division", "number": "7", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-25/division-LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division-7.", "extent": null, "status": null, "parent": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)" }, { "path": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division/8.", "kind": "division", "number": "8", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-25/division-LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division-8.", "extent": null, "status": null, "parent": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)" }, { "path": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division/9.", "kind": "division", "number": "9", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-25/division-LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division-9.", "extent": null, "status": null, "parent": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)" }, { "path": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division/10.", "kind": "division", "number": "10", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-25/division-LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division-10.", "extent": null, "status": null, "parent": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)" }, { "path": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division", "kind": "division", "number": null, "heading": "LIST OF GOODS REFERRED TO IN ARTICLE 142 (6)", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-25/division-LIST OF GOODS REFERRED TO IN ARTICLE 142(6)/division", "extent": null, "status": null, "parent": "attachment/25/division/LIST OF GOODS REFERRED TO IN ARTICLE 142(6)" }, { "path": "attachment/26", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-26", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/26/division", "kind": "division", "number": null, "heading": "GUARANTOR'S UNDERTAKING — INDIVIDUAL GUARANTEE", "url": null, "extent": null, "status": null, "parent": "attachment/26" }, { "path": "attachment/26/division/division/I.", "kind": "division", "number": "I", "heading": "Undertaking by the guarantor", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-26/division/division-I.", "extent": null, "status": null, "parent": "attachment/26/division" }, { "path": "attachment/26/division/division/I./division/1.", "kind": "division", "number": "1", "heading": "The undersigned …", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-26/division/division-I./division-1.", "extent": null, "status": null, "parent": "attachment/26/division/division/I." }, { "path": "attachment/26/division/division/I./division/2.", "kind": "division", "number": "2", "heading": "The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the customs authorities, that the special procedure other than the end-use procedure has been discharged, the customs supervision of end-use goods or the temporary storage has ended correctly or, in case of the operations other than special procedures and temporary storage, that the situation of goods has been regularised.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-26/division/division-I./division-2.", "extent": null, "status": null, "parent": "attachment/26/division/division/I." }, { "path": "attachment/26/division/division/I./division/3.", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-26/division/division-I./division-3.", "extent": null, "status": null, "parent": "attachment/26/division/division/I." }, { "path": "attachment/26/division/division/I./division/4.", "kind": "division", "number": "4", "heading": "For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other countries referred to in point 1 as", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-26/division/division-I./division-4.", "extent": null, "status": null, "parent": "attachment/26/division/division/I." }, { "path": "attachment/26/division/division/II.", "kind": "division", "number": "II", "heading": "Approval by the office of guarantee", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-26/division/division-II.", "extent": null, "status": null, "parent": "attachment/26/division" }, { "path": "attachment/27", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-27", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/27/division", "kind": "division", "number": null, "heading": "GUARANTOR'S UNDERTAKING — INDIVIDUAL GUARANTEE IN THE FORM OF VOUCHERS", "url": null, "extent": null, "status": null, "parent": "attachment/27" }, { "path": "attachment/27/division/division", "kind": "division", "number": null, "heading": "COMMON/UNION TRANSIT PROCEDURE", "url": null, "extent": null, "status": null, "parent": "attachment/27/division" }, { "path": "attachment/27/division/division/division/I.", "kind": "division", "number": "I", "heading": "Undertaking by the guarantor", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-27/division/division/division-I.", "extent": null, "status": null, "parent": "attachment/27/division/division" }, { "path": "attachment/27/division/division/division/I./division/1.", "kind": "division", "number": "1", "heading": "The undersigned …", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-27/division/division/division-I./division-1.", "extent": null, "status": null, "parent": "attachment/27/division/division/division/I." }, { "path": "attachment/27/division/division/division/I./division/2.", "kind": "division", "number": "2", "heading": "The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested, up to EUR 10 000 per individual guarantee voucher, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the competent authorities, that the operation has been discharged.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-27/division/division/division-I./division-2.", "extent": null, "status": null, "parent": "attachment/27/division/division/division/I." }, { "path": "attachment/27/division/division/division/I./division/3.", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-27/division/division/division-I./division-3.", "extent": null, "status": null, "parent": "attachment/27/division/division/division/I." }, { "path": "attachment/27/division/division/division/I./division/4.", "kind": "division", "number": "4", "heading": "For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other countries referred to in point 1 as", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-27/division/division/division-I./division-4.", "extent": null, "status": null, "parent": "attachment/27/division/division/division/I." }, { "path": "attachment/27/division/division/division/II.", "kind": "division", "number": "II", "heading": "Approval by the office of guarantee", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-27/division/division/division-II.", "extent": null, "status": null, "parent": "attachment/27/division/division" }, { "path": "attachment/28", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/28/division", "kind": "division", "number": null, "heading": "GUARANTOR'S UNDERTAKING — COMPREHENSIVE GUARANTEE", "url": null, "extent": null, "status": null, "parent": "attachment/28" }, { "path": "attachment/28/division/division/I.", "kind": "division", "number": "I", "heading": "Undertaking by the guarantor", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I.", "extent": null, "status": null, "parent": "attachment/28/division" }, { "path": "attachment/28/division/division/I./division/1.", "kind": "division", "number": "1", "heading": "The undersigned …", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I./division-1.", "extent": null, "status": null, "parent": "attachment/28/division/division/I." }, { "path": "attachment/28/division/division/I./division/1a.", "kind": "division", "number": "1a", "heading": "The amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which may be incurred are following for each of the purposes listed below :", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I./division-1a.", "extent": null, "status": null, "parent": "attachment/28/division/division/I." }, { "path": "attachment/28/division/division/I./division/1b.", "kind": "division", "number": "1b", "heading": "The amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which have been incurred are following for each of the purposes listed below :", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I./division-1b.", "extent": null, "status": null, "parent": "attachment/28/division/division/I." }, { "path": "attachment/28/division/division/I./division/2.", "kind": "division", "number": "2", "heading": "The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested up to the limit of the abovementioned maximum amount, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the customs authorities, that the special procedure other than the end-use procedure has been discharged, the customs supervision of end-use goods or the temporary storage has ended correctly or, in case of the operations other than special procedures, that the situation of goods has been regularised.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I./division-2.", "extent": null, "status": null, "parent": "attachment/28/division/division/I." }, { "path": "attachment/28/division/division/I./division/3.", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I./division-3.", "extent": null, "status": null, "parent": "attachment/28/division/division/I." }, { "path": "attachment/28/division/division/I./division/4.", "kind": "division", "number": "4", "heading": "For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other countries referred to in point 1 as", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I./division-4.", "extent": null, "status": null, "parent": "attachment/28/division/division/I." }, { "path": "attachment/28/division/division/II.", "kind": "division", "number": "II", "heading": "Approval by the office of guarantee", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-II.", "extent": null, "status": null, "parent": "attachment/28/division" }, { "path": "attachment/29", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-29", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/29/division", "kind": "division", "number": null, "heading": "INDIVIDUAL GUARANTEE VOUCHER", "url": null, "extent": null, "status": null, "parent": "attachment/29" }, { "path": "attachment/29/division/division", "kind": "division", "number": null, "heading": "Union/common transit", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-29/division/division", "extent": null, "status": null, "parent": "attachment/29/division" }, { "path": "attachment/29/division/division/division", "kind": "division", "number": null, "heading": "Technical requirements for voucher.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-29/division/division/division", "extent": null, "status": null, "parent": "attachment/29/division/division" }, { "path": "attachment/30", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-30", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/30/division", "kind": "division", "number": null, "heading": "Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-30/division", "extent": null, "status": null, "parent": "attachment/30" }, { "path": "attachment/30/division/division", "kind": "division", "number": null, "heading": "SUBJECT: ATA CARNET — SUBMISSION OF CLAIM", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-30/division/division", "extent": null, "status": null, "parent": "attachment/30/division" }, { "path": "attachment/31", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-31", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/31/division", "kind": "division", "number": null, "heading": "Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet", "url": null, "extent": null, "status": null, "parent": "attachment/31" }, { "path": "attachment/31/division/division", "kind": "division", "number": null, "heading": "TAXATION FORM", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-31/division/division", "extent": null, "status": null, "parent": "attachment/31/division" }, { "path": "attachment/32", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-32", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/32/division", "kind": "division", "number": null, "heading": "Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-32/division", "extent": null, "status": null, "parent": "attachment/32" }, { "path": "attachment/32/division/division", "kind": "division", "number": null, "heading": "SUBJECT: ATA CARNET — DISCHARGE", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-32/division/division", "extent": null, "status": null, "parent": "attachment/32/division" }, { "path": "attachment/33", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-33", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/33/division", "kind": "division", "number": null, "heading": "Request for supplementary information where goods are situated in another Member State", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-33/division", "extent": null, "status": null, "parent": "attachment/33" }, { "path": "attachment/34", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-34", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/34/division", "kind": "division", "number": null, "heading": "EUROPEAN UNION REPAYMENT OR REMISSION OF DUTY", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-34/division", "extent": null, "status": null, "parent": "attachment/34" }, { "path": "attachment/35", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-35", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/35/division", "kind": "division", "number": null, "heading": "STATUS REGISTRATION DOCUMENT", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-35/division", "extent": null, "status": null, "parent": "attachment/35" }, { "path": "attachment/36", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-36", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/36/division", "kind": "division", "number": null, "heading": "Banana weighing certificates — specimen", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-36/division", "extent": null, "status": null, "parent": "attachment/36" }, { "path": "attachment/37", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-37", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/37/division", "kind": "division", "number": null, "heading": "Banana weighing certificate — procedure", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-37/division", "extent": null, "status": null, "parent": "attachment/37" }, { "path": "attachment/38", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-38", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/38/division", "kind": "division", "number": null, "heading": "INF 3 — Returned goods information sheet", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-38/division", "extent": null, "status": null, "parent": "attachment/38" }, { "path": "attachment/39", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-39", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/39/division", "kind": "division", "number": null, "heading": "YELLOW LABEL", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-39/division", "extent": null, "status": null, "parent": "attachment/39" }, { "path": "attachment/40", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-40", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/40/division", "kind": "division", "number": null, "heading": "YELLOW LABEL", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-40/division", "extent": null, "status": null, "parent": "attachment/40" }, { "path": "attachment/41", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-41", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/42", "kind": "attachment", "number": null, "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "attachment/42/division", "kind": "division", "number": null, "heading": "BUSINESS CONTINUITY PROCEDURE FOR UNION TRANSIT", "url": null, "extent": null, "status": null, "parent": "attachment/42" }, { "path": "attachment/42/division/division/PART I", "kind": "division", "number": "PART I", "heading": null, "url": null, "extent": null, "status": null, "parent": "attachment/42/division" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER I", "kind": "division", "number": "CHAPTER I", "heading": "General provisions", "url": null, "extent": null, "status": null, "parent": "attachment/42/division/division/PART I" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER I/division/1.", "kind": "division", "number": "1", "heading": "This Annex lays down specific provisions for use of the business continuity procedure, under Article 291 of this Regulation, for the holders of the procedure, including authorised consignors, in the event of a temporary failure of:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER I/division-1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER I" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER I/division/2.", "kind": "division", "number": "2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER I/division-2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER I" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER I/division/2.1.", "kind": "division", "number": "2.1", "heading": "The transit declaration used in a business continuity procedure shall be recognisable by all parties involved in the transit operation in order to avoid problems at the customs office of transit, at the customs office of destination and upon arrival at the authorised consignee. For this reason the used documents are limited to the following:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER I/division-2.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER I" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER I/division/2.2.", "kind": "division", "number": "2.2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER I/division-2.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER I" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER I/division/2.3.", "kind": "division", "number": "2.3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER I/division-2.3.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER I" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER II", "kind": "division", "number": "CHAPTER II", "heading": "Implementing rules", "url": null, "extent": null, "status": null, "parent": "attachment/42/division/division/PART I" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER II/division/3.", "kind": "division", "number": "3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER II/division-3.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER II" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER II/division/3.1.", "kind": "division", "number": "3.1", "heading": "The rules shall be applied as follows:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER II/division-3.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER II" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER II/division/3.2.", "kind": "division", "number": "3.2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER II/division-3.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER II" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER II/division/3.3.", "kind": "division", "number": "3.3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER II/division-3.3.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER II" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER II/division/4.", "kind": "division", "number": "4", "heading": "Unavailability of the computerised system used by the holders of the procedure for lodging the Union transit declaration data by means of electronic data-processing techniques or of the electronic connection between that computerised system and the electronic transit system:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER II/division-4.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER II" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER II/division/5.", "kind": "division", "number": "5", "heading": "Unavailability of the authorised consignor’s computerised system or the electronic connection between that computerised system and the electronic transit system.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER II/division-5.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER II" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER II/division/6.", "kind": "division", "number": "6", "heading": "Data-capture by the customs authority.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER II/division-6.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER II" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III", "kind": "division", "number": "CHAPTER III", "heading": "Operation of the procedure", "url": null, "extent": null, "status": null, "parent": "attachment/42/division/division/PART I" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/7.", "kind": "division", "number": "7", "heading": "Furnishing of an individual guarantee by a guarantor.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-7.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/8.", "kind": "division", "number": "8", "heading": "Signing of the transit declaration and undertaking of the holder of the procedure.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-8.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/9.", "kind": "division", "number": "9", "heading": "Identification measures.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-9.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/10.", "kind": "division", "number": "10", "heading": "Entries in the transit declaration and release of the goods.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-10.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/11.", "kind": "division", "number": "11", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-11.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/12.", "kind": "division", "number": "12", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-12.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/12.1.", "kind": "division", "number": "12.1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-12.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/12.2.", "kind": "division", "number": "12.2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-12.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/13.", "kind": "division", "number": "13", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-13.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/13.1.", "kind": "division", "number": "13.1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-13.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/13.2.", "kind": "division", "number": "13.2", "heading": "A transit operation may end at an office other than the customs office declared in the transit declaration. That office shall then become the actual customs office of destination.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-13.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/13.3.", "kind": "division", "number": "13.3", "heading": "Where the second paragraph of point 13.2 of this Annex applies and where the transit declaration bears the following statement, the actual customs office of destination shall keep the goods under its control and not allow their removal other than to the Member State having jurisdiction over the customs office of departure, unless specifically authorised by the latter:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-13.3.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/14.", "kind": "division", "number": "14", "heading": "Receipt.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-14.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/15.", "kind": "division", "number": "15", "heading": "Return of copy 5 of the SAD or the copy of the TAD//TSAD.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-15.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/16.", "kind": "division", "number": "16", "heading": "Informing the holder of the procedure and alternative proof of the end of the procedure.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-16.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/17.", "kind": "division", "number": "17", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-17.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/17.1.", "kind": "division", "number": "17.1", "heading": "Where the customs office of departure has not received proof within 60 days of time-limit for presentation of the goods at the customs office of destination that the procedure was ended correctly, the customs authority of the Member State of departure shall immediately request the information needed to discharge the procedure. Where during the steps of an enquiry procedure it is established that the Union transit procedure cannot be discharged, the customs authority of the Member State of departure shall establish whether a customs debt has been incurred.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-17.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/17.2.", "kind": "division", "number": "17.2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-17.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/17.3.", "kind": "division", "number": "17.3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-17.3.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/18.", "kind": "division", "number": "18", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-18.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/18.1.", "kind": "division", "number": "18.1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-18.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/18.2.", "kind": "division", "number": "18.2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-18.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/19.", "kind": "division", "number": "19", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-19.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/19.1.", "kind": "division", "number": "19.1", "heading": "The following shall be presented to the customs office of departure:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-19.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/19.2.", "kind": "division", "number": "19.2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-19.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/19.3.", "kind": "division", "number": "19.3", "heading": "The period of validity of a comprehensive guarantee certificate or a guarantee waiver certificate shall not exceed five years. However, that period may be extended by the customs office of guarantee for one further period not exceeding five years.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-19.3.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/19.4.", "kind": "division", "number": "19.4", "heading": "From the effective date of revocation of an authorisation to use a comprehensive guarantee or revocation and cancellation of an undertaking provided in case of a comprehensive guarantee, any issued certificates may not be used to place goods under the Union transit procedure and shall be returned by the holder of the procedure to the customs office of guarantee without delay.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-19.4.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/20.", "kind": "division", "number": "20", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-20.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/20.1.", "kind": "division", "number": "20.1", "heading": "The customs authority can accept the transit declaration supplemented by loading lists which do not comply with all the requirements set out in Part II, Chapter III of this Annex.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-20.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/20.2.", "kind": "division", "number": "20.2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-20.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/20.3.", "kind": "division", "number": "20.3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-20.3.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/21.", "kind": "division", "number": "21", "heading": "Use of seals of a special type.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-21.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/22.", "kind": "division", "number": "22", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-22.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/22.1.", "kind": "division", "number": "22.1", "heading": "For the application of points 3 and 5 of this Annex the authorisation shall stipulate that box ‘C. Office of departure’ of the transit declaration shall:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-22.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/22.2.", "kind": "division", "number": "22.2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-22.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/23.", "kind": "division", "number": "23", "heading": "Authorised consignor — Security measures for the stamp.", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-23.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/23.1.", "kind": "division", "number": "23.1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-23.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/24.", "kind": "division", "number": "24", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-24.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/24.1.", "kind": "division", "number": "24.1", "heading": "Not later than on consignment of the goods, the authorised consignor shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 298 of this Regulation and, in box ‘D. Control by office of departure’, the period prescribed in accordance with Article 297 of this Regulation within which the goods shall be presented at the customs office of destination, the identification measures applied and the following endorsement:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-24.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/24.2.", "kind": "division", "number": "24.2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-24.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/24.3.", "kind": "division", "number": "24.3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-24.3.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/25.", "kind": "division", "number": "25", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-25.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/25.1.", "kind": "division", "number": "25.1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-25.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/25.2.", "kind": "division", "number": "25.2", "heading": "Transit declarations made out in accordance with point 25.1 of this Annex shall contain, in the box reserved for the signature of the holder of the procedure, the following phrase:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-25.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/26.", "kind": "division", "number": "26", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-26.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/26.1.", "kind": "division", "number": "26.1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-26.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART I/division/CHAPTER III/division/26.2.", "kind": "division", "number": "26.2", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-26.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART I/division/CHAPTER III" }, { "path": "attachment/42/division/division/PART II", "kind": "division", "number": "PART II", "heading": null, "url": null, "extent": null, "status": null, "parent": "attachment/42/division" }, { "path": "attachment/42/division/division/PART II/division/CHAPTER I", "kind": "division", "number": "CHAPTER I", "heading": "Specimens of stamps used for business continuity procedure", "url": null, "extent": null, "status": null, "parent": "attachment/42/division/division/PART II" }, { "path": "attachment/42/division/division/PART II/division/CHAPTER I/division/1.", "kind": "division", "number": "1", "heading": "Stamp No 1", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART II/division-CHAPTER I/division-1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART II/division/CHAPTER I" }, { "path": "attachment/42/division/division/PART II/division/CHAPTER I/division/2.", "kind": "division", "number": "2", "heading": "Stamp No 2", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART II/division-CHAPTER I/division-2.", "extent": null, "status": null, "parent": 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IV/division-Section 1/division-1./division-1.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART II/division/CHAPTER IV/division/Section 1/division/1." }, { "path": "attachment/42/division/division/PART II/division/CHAPTER IV/division/Section 1/division/2.", "kind": "division", "number": "2", "heading": "Loading list form", "url": null, "extent": null, "status": null, "parent": "attachment/42/division/division/PART II/division/CHAPTER IV/division/Section 1" }, { "path": "attachment/42/division/division/PART II/division/CHAPTER IV/division/Section 1/division/2./division/2.1.", "kind": "division", "number": "2.1", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART II/division-CHAPTER IV/division-Section 1/division-2./division-2.1.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART II/division/CHAPTER IV/division/Section 1/division/2." }, { "path": "attachment/42/division/division/PART II/division/CHAPTER IV/division/Section 1/division/2./division/2.2.", "kind": "division", "number": "2.2", "heading": "The features of a loading list are:", "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART II/division-CHAPTER IV/division-Section 1/division-2./division-2.2.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART II/division/CHAPTER IV/division/Section 1/division/2." }, { "path": "attachment/42/division/division/PART II/division/CHAPTER IV/division/Section 1/division/2./division/2.3.", "kind": "division", "number": "2.3", "heading": null, "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART II/division-CHAPTER IV/division-Section 1/division-2./division-2.3.", "extent": null, "status": null, "parent": "attachment/42/division/division/PART II/division/CHAPTER IV/division/Section 1/division/2." }, { "path": 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Source: legislation.gov.uk, The National Archives." }