# 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 328: Risk analysis(Article 264 of the Code)

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

1. Risk analysis shall be carried out prior to the release of the goods within a time-limit which corresponds to the period between the end of the time-limit for the lodgement of the pre-departure declaration as laid down in Article 244 of Delegated Regulation (EU) 2015/2446 and the loading or the departure of the goods, as appropriate.
2. Where a waiver from the obligation to lodge a pre-departure declaration pursuant to Article 245 of Delegated Regulation (EU) 2015/2446 applies, risk analysis shall be carried out upon presentation of the goods on the basis of the customs declaration or re-export declaration covering those goods or, where not available, on the basis of any other available information about the goods.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/328 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-328
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.