# 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, Article 159: Calculation for the purpose of common transit(Article 89(2) of the Code)

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

For the purpose of the calculation referred to in Article 148 and in the second subparagraph of Article 155(3)(b) of this Regulation, Union goods carried in accordance with the Convention on a common transit procedure shall be treated as non-Union goods.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/159 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-159
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.