Article 1

Delegated Regulation (EU) 2015/2446 is amended as follows:

1. (1)

   Article 141(5) is replaced by the following:

   ‘5.

   Until the date preceding the date set out in the fourth subparagraph of Article 4(1) of Council Directive (EU) 2017/2455^f1, goods the intrinsic value of which does not exceed EUR 22 shall be deemed to be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code, provided that the data required are accepted by the customs authorities.’;

2. (2)

   the following Article 143a is inserted:

   ‘Customs declaration for consignments of low value(Article 6(2) of the Code)

   Article 143a

   (1)

   From the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, a person may lodge a customs declaration for release for free circulation containing the specific dataset referred to in Annex B in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009, under the condition that the goods in that consignment are not subject to prohibitions and restrictions.

   (2)

   By way of derogation from paragraph 1, the specific dataset for consignments of low value shall not be used for the following:

   (a)

   release for free circulation of goods the importation of which is exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, moved under an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC;

   (b)

   re-import with release for free circulation of goods the importation of which is exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, moved under an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC.’;

3. (3)

   Annex B is amended as set out in the Annex to this Regulation.