# 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, Division VIII/9: Legal basis


The following codes shall be used as legal basis:
Code
Description
Legal basis
A
Overcharged amounts of import or export duty
Article 117 of the Code
B
Defective goods or goods not complying with the terms of the contract
Article 118 of the Code
C
Error by the competent authorities
Article 119 of the Code
D
Equity
Article 120 of the Code
E
Amount of import or export duty paid in relation with a customs declaration invalidated in accordance with Article 174 of the Code
Article 116(1) of the Code

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Source: https://www.legislation.gov.uk/eur/2015/2447/attachment/2/division/FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS/division/TITLE II/division/2./division/VIII/9. (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/attachment-2/division-FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS/division-TITLE II/division-2./division-VIII/9.
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.