{
  "url": "https://openlegislation.uk/eu-regulation-2020-877/article-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-877/article-3.json",
  "legislation": "eur/2020/877",
  "legislation_title": "Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-877",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Corrections to Delegated Regulation (EU) 2015/2446",
  "text": "Delegated Regulation (EU) 2015/2446 is corrected as follows:\n(1) in Article 37, point 8 is replaced by the following:\n(8) ‘“regional cumulation” means a system whereby products which according to this Section originate in a country which is a member of a regional group are considered as materials originating in another country of the same regional group (or a country of another regional group where cumulation between groups is possible) when further processed or incorporated in a product manufactured there;’;\n(2) in Article 128a(2), points (e) and (f) are replaced by the following:\n(e) ‘that the front of the commercial documents concerned or box “C”. Office of departure” on the front of the forms used for the purposes of compiling the “T2L” or “T2LF” document and, where appropriate, the continuation sheets, shall be:\n(i) stamped in advance with the stamp of the customs office referred to in point (a) and signed by an official of that office; or\n(ii) stamped by the authorised issuer with a special stamp conforming to the specimen in Part II, Chapter II of Annex 72-04 to Implementing Regulation (EU) 2015/2447. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose. Boxes 1 and 2 and 4 to 6 of the special stamp shall be completed with the following information:\nCoat of arms or any other signs or letter characterising the country,\nCompetent customs office,\nDate,\nAuthorised issuer,\nAuthorisation number.\n(f) Not later than on consignment of the goods, the authorised issuer shall complete and sign the form. He shall also enter in box “D”. Control by “office of departure” of the “T2L” or “T2LF” document, or in a clearly identifiable space on the commercial document used, the name of the competent customs office, the date of completion of the document, and one of the following endorsements:\nОдобрен издател\nEmisor autorizado\nSchválený vydavatel\nAutoriseret udsteder\nZugelassener Aussteller\nVolitatud väljastaja\nΕγκεκριμένος εκδότης\nAuthorised issuer\nEmetteur agréé\nOvlaštenog izdavatelja\nEmittente autorizzato\nAtzītais izdevējs\nĮgaliotasis išdavėjas\nEngedélyes kibocsátó\nEmittent awtorizzat\nToegelaten afgever\nUpoważnionego wystawcę\nEmissor autorizado\nEmitent autorizat\nSchválený vystaviteľ\nPooblaščeni izdajatelj\nValtuutettu antaja\nGodkänd utfärdare’;\n(3) in Article 150(3), points (a) and (b) are replaced by the following:\n(a) ‘release for free circulation of goods which are exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC;\n(b) re-import with release for free circulation of goods which is exempt from VAT in accordance with point (d) of Article 143(1) of Directive 2006/112/EC and, where applicable, an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC.’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/877/article/3",
    "retrieved_at": "2026-11-01T14:42:34.131451+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."
}