# 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 349: Transitional provisions for goods placed under certain customs procedures which have not been discharged before 1 May 2016

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

1. Where goods were placed under the following customs procedures before 1 May 2016, and the procedure has not been discharged before that date, the procedure shall be discharged in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation:
(a) release of goods for free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of their end-use;
(b) customs warehousing of types A, B, C, E and F;
(c) inward processing in the form of the suspension system;
(d) processing under customs control.
2. Where goods were placed under the following customs procedures before 1 May 2016, and the procedure has not been discharged before that date, the procedure shall be discharged in accordance with relevant provisions of Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93:
(a) customs warehousing of type D;
(b) temporary importation;
(c) inward processing in the form of the drawback system;
(d) outward processing.
However, as from 1 January 2019 the procedure for customs warehousing of Type D shall be discharged in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.
3. Goods placed in a free zone of control type II as referred to in Article 799 of Regulation (EEC) No 2454/93 or in a free warehouse which have not been assigned to a customs approved treatment or use in accordance with Regulation (EEC) No 2913/92 shall, from 1 May 2016, be considered to be placed under a customs warehousing procedure in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.
4. Where goods have been released for a transit operation before 1 May 2016 and that operation has not been discharged by that date, it shall be discharged in accordance with the relevant provisions of Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/349 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-349
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.