{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I./division-1b.",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-28/division/division-I./division-1b..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/1b.",
  "kind": "division",
  "number": "1b",
  "heading": "The amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which have been incurred are following for each of the purposes listed below :",
  "text": "(a) release for free circulation under normal customs declaration without deferred payment — …,\n(b) release for free circulation under normal customs declaration with deferred payment — …,\n(c) release for free circulation under a customs declaration lodged in accordance with Article 166 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code — …,\n(d) release for free circulation under a customs declaration lodged in accordance with Article 182 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code — …,\n(e) temporary admission procedure with partial relief from import duty — …,\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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "For amounts declared in a customs declaration for the end-use procedure."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/attachment/28/division/division/I./division/1b.",
    "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."
}