# 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 20.2


Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be allowed for use as loading lists under point 20.1 of this Annex, even where such lists are produced by the companies not using an electronic data-processing system to keep their records.

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Source: https://www.legislation.gov.uk/eur/2015/2447/attachment/42/division/division/PART I/division/CHAPTER III/division/20.2. (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/attachment-42/division/division-PART I/division-CHAPTER III/division-20.2.
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.