# 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 348: Transitional provisions concerning the release of goods

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

Where goods have been declared for release for free circulation, customs warehousing, inward processing, processing under customs control, temporary admission, end-use, transit, export or outward processing in accordance with Regulation (EEC) No 2913/92 before 1 May 2016 and have not been released by that date, they shall be released for the procedure stated in the declaration in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/348 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-348
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.