# 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 192: Temporary storage declaration(Article 145 of the Code)

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

Where a customs declaration is lodged prior to the expected presentation of the goods to customs in accordance with Article 171 of the Code, the customs authorities may consider that declaration as a temporary storage declaration.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/192 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-192
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.