# 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 2: Formats and codes for common data requirements (Article 6(2) of the Code)

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

1. The formats and codes for the common data requirements referred to in Article 6(2) of the Code and in Article 2 of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for applications and decisions are set out in Annex A to this Regulation.
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3. By way of derogation from paragraph 1 of this Article, until the date of deployment of the first phase of the upgrading of the Binding Tariff Information (‘BTI’) system and the Surveillance 2 system referred to in the Annex to Commission Implementing Decision (EU) 2016/578, the formats and codes provided for in Annex A to this Regulation in relation with BTI applications and decisions shall not apply and the formats and codes set out in Annexes 2 to 5 to Commission Delegated Regulation (EU) 2016/341 shall apply.
By way of derogation from paragraph 1 of this Article, until the date of the upgrading of the Authorised Economic Operator (AEO) system referred to in the Annex to Implementing Decision (EU) 2016/578, the formats and codes provided for in Annex A to this Regulation in relation with AEO applications and authorisations shall not apply and the formats and codes set out in Annexes 6 and 7 to Delegated Regulation (EU) 2016/341 shall apply.
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5. Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision (EU) 2016/578, customs authorities may decide that formats and codes other than those laid down in Annex A to this Regulation are to apply in respect of the following applications and authorisations:
(a) applications and authorisations relating to the simplification for the determination of amounts being part of the customs value of the goods;
(b) applications and authorisations relating to comprehensive guarantees;
(c) applications and authorisations for deferred payment;
(d) applications and authorisations for the operation of temporary storage facilities as referred to in Article 148 of the Code;
(e) applications and authorisations for regular shipping services;
(f) applications and authorisations for authorised issuer;
(g) applications and authorisations for the status of authorised weigher of bananas;
(h) applications and authorisations for self-assessment;
(i) applications and authorisations for the status of authorised consignee for TIR operations;
(j) applications and authorisations for the status of authorised consignor for Union transit;
(k) applications and authorisations for the status of authorised consignee for Union transit;
(l) applications and authorisations for the use of seals of a special type;
(m) applications and authorisations for the use of a transit declaration with reduced dataset;
(n) applications and authorisations for the use of an electronic transport document as customs declaration.
6. Until the date of deployment of the UCC Customs Decisions system, customs authorities may allow the formats and codes of the data requirements for applications and authorisations set out in Annex 12 to Delegated Regulation (EU) 2016/341 to be used instead of the data requirements laid down in Annex A to this Regulation for the following applications and authorisations:
(a) applications and authorisations for the use of simplified declaration;
(b) applications and authorisations for centralised clearance;
(c) applications and authorisations for entry of data in the declarant's records;
(d) applications and authorisations for the use of inward processing;
(e) applications and authorisations for the use of outward processing;
(f) applications and authorisations for the use of end use;
(g) applications and authorisations for the use of temporary admission;
(h) applications and authorisations for the operation of storage facilities for customs warehousing;
7. Notwithstanding paragraph 6, until the dates of deployment of the UCC Automated Export System (AES) or of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision (EU) 2016/578, where an application for an authorisation is based on a customs declaration in accordance with Article 163(1) of Delegated Regulation (EU) 2015/2446, the formats and codes set out in Annex 12 to Delegated Regulation (EU) 2016/341 shall apply in respect of the additional data elements required for that application.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.