# 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 217: Issuing of receipt for oral declarations(Article 158(2) of the Code)

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

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.
The receipt shall include at least the following information:
(a) a description of the goods which is sufficiently precise to enable the goods to be identified;
(b) the invoice value or, where it is not available, the quantity of the goods;
(c) the amounts of duty and other charges collected;
(d) the date on which it was issued;
(e) the name of the authority which issued it.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/217 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-217
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.