# 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 227: Customs declaration lodged prior to the presentation of the goods

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

Where the customs declaration is lodged in accordance with Article 171 of the Code, customs authorities shall process the particulars provided before the presentation of the goods in particular for the purposes of risk analysis.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/227 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-227
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.