# 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 220: Transitional rules for goods in postal consignments (Articles 158(2), 172 and 194 of the Code)

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

1. For the purposes of Article 138 of Delegated Regulation (EU) 2015/2446, the customs declaration for goods referred to in Article 141(3) of that Delegated Regulation shall be considered to have been accepted and the goods released when the goods are delivered to the consignee.
2. Where it has not been possible to deliver the goods to the consignee, the customs declaration shall be deemed not to have been lodged.
The goods which have not been delivered to the consignee shall be deemed to be in temporary storage until they are destroyed, re-exported or otherwise disposed in accordance with Article 198 of the Code.

---
Source: https://www.legislation.gov.uk/eur/2015/2447/article/220 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-220
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.