{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/article-217",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/article-217.json",
  "legislation": "eur/2015/2447",
  "legislation_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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2447",
  "path": "article/217",
  "kind": "article",
  "number": "217",
  "heading": "Issuing of receipt for oral declarations(Article 158(2) of the Code)",
  "text": "Where a customs declaration is made orally in accordance with Articles 135 or 137 of Delegated Regulation (EU) 2015/2446 for goods which are subject to import or export duty or other charges, the customs authorities shall issue a receipt to the person concerned against payment of the amount due for that duty or those charges.\nThe receipt shall include at least the following information:\n(a) a description of the goods which is sufficiently precise to enable the goods to be identified;\n(b) the invoice value or, where it is not available, the quantity of the goods;\n(c) the amounts of duty and other charges collected;\n(d) the date on which it was issued;\n(e) the name of the authority which issued it.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/article/217",
    "retrieved_at": "2026-11-01T14:46:10.501600+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}