{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I./division-1a.",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I./division-1a..json",
  "legislation": "eur/2015/2447",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2447",
  "path": "attachment/28/division/division/I./division/1a.",
  "kind": "division",
  "number": "1a",
  "heading": "The amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which may be incurred are following for each of the purposes listed below :",
  "text": "(a) temporary storage — …,\n(b) Union transit procedure/common transit procedure — …,\n(c) customs warehousing procedure — …,\n(d) temporary admission procedure with total relief from import duty — …,\n(e) inward processing procedure — …,\n(f) end-use procedure — …\n(g) if another — indicate the other kind of operation — ….",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 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."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Procedures other than common transit apply solely in the European Union."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/attachment/28/division/division/I./division/1a.",
    "retrieved_at": "2026-11-01T14:46:10.501600+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}