European Commission 24 November 2015, 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 Also known as
The Commission Implementing Regulation (EU) 2015/2447 establishes detailed rules for implementing provisions of the Union Customs Code (Regulation (EU) No 952/2013), focusing on enhancing clarity and efficiency in customs procedures. Key provisions include the establishment of electronic systems for information exchange, the definition of customs authority responsibilities, and procedural rules for customs declarations and authorizations, all aimed at facilitating trade while ensuring compliance with customs regulations. The regulation mandates adherence to data protection laws and outlines the roles of customs authorities in managing customs status, guarantees, and the treatment of goods under various customs procedures.AI
European Union ·
Table of Contents TITLE I. GENERAL PROVISIONS CHAPTER 1. Scope of the customs legislation, mission of customs and definitions Article 1. Definitions CHAPTER 2. Rights and obligations of persons with regard to the customs legislation Section 1. Provision of information Subsection 1. Formats and codes of common data requirements, data-exchange and storage Article 2. Formats and codes for common data requirements Article 3. Security of electronic systems Article 4. Storage of data Article 5. Availability of electronic systems Subsection 2. Registration of persons Article 6. Competent customs authority Article 7. Electronic system relating to EORI number Section 2. Decisions relating to the application of customs legislation Subsection 1. Decisions taken by the customs authorities Article 8. General procedure for the right to be heard Article 9. Specific procedure for the right to be heard Subsection 2. Decisions taken upon application Article 10. Electronic systems relating to decisions Article 11. Customs authority designated to receive applications Article 12. Acceptance of the application Article 13. Storage of information relating to decisions Article 14. Consultation between the customs authorities Article 15. Revocation of a favourable decision Subsection 3. Decisions relating to binding information Article 16. Application for a decision relating to binding information Article 17. Consistency with existing BTI decisions Article 18. Notification of BOI decisions Article 19. Exchange of data relating to BOI decisions Article 20. Monitoring of BTI decisions Article 21. Electronic system relating to BTI Article 22. Extended use of decisions relating to binding information Article 23. Actions to ensure the correct and uniform tariff classification or determination of origin Section 3. Authorised economic operator Article 24. Compliance Article 25. Satisfactory system of managing commercial and transport records Article 26. Financial solvency Article 27. Practical standards of competence or professional qualifications Article 28. Security and safety standards Article 29. Examination of the criteria Article 30. Electronic system relating to the AEO status Article 31. Consultation procedure and exchange of information between customs authorities Article 32. Rejection of an application Article 33. Combination of both types of authorisations Article 34. Revocation of an authorisation Article 35. Monitoring Section 4. Control of goods Subsection 1. Customs controls and risk management Article 36. Electronic system relating to risk management and customs controls Subsection 2. Cabin and hold baggage transported by air Article 37. Transit flights Article 38. Transit flights in business and tourist aircraft Article 39. Inbound transfer flights Article 40. Outbound transfer flights Article 41. Transfer to a tourist or business aircraft Article 42. Transfers between airports on the territory of the same Member State Article 43. Measures to prevent illegal transfer Article 44. Baggage tag Article 45. List of international Union airports Subsection 3. Baggage transported by sea Article 46. Pleasure crafts Article 47. Transfer crossings CHAPTER 3. Currency conversion Article 48. Provisions on tariff exchange rate TITLE II. FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED CHAPTER 1. Common Customs Tariff and tariff classification of goods Section 1. Management of tariff quotas Article 49. General rules on the uniform management of tariff quotas Article 50. Responsibilities of the customs authorities of the Member States for the uniform management of tariff quotas Article 51. Allocation of quantities under tariff quotas Article 52. Cancellation of requests and returns of unused allocated quantities under tariff quotas Article 53. Critical status of tariff quotas Article 54. Electronic system relating to the management of tariff quotas Section 2. Surveillance of the release for free circulation or the export of goods Article 55. General rules on surveillance of the release for free circulation or the export of goods Article 56. Electronic system relating to surveillance of the release for free circulation or the export of goods CHAPTER 2. Origin of goods Section 1. Proof of non-preferential origin Article 57. Certificate of origin for products subject to special non-preferential import arrangements Article 58. Provision of information concerning administrative cooperation relating to special non-preferential import arrangements Article 59. Subsequent verification of the certificates of origin for products subject to special non-preferential import arrangements Section 2. Preferential origin Article 60. Subsection 1. Procedures to facilitate the issue or making out of proofs of origin Article 61. Supplier’s declarations and their use Article 62. Long-term supplier’s declaration Article 63. Making-out of supplier’s declarations Article 64. Issuing of Information Certificates INF 4 Article 65. Administrative cooperation between the Member States Article 66. Checking suppliers’ declarations Article 67. Approved exporter authorisation Article 68. Registration of exporters outside the framework of the GSP scheme of the Union Article 69. Replacement of proofs of preferential origin issued or made out outside the framework of the GSP scheme of the Union Subsection 2. Obligations of Beneficiary Countries within the framework of the GSP scheme of the Union Article 70. Obligation to provide administrative cooperation within the framework of the REX system Article 71. Procedures and methods of administrative cooperation applicable with regard to exports using certificates of origin Form A and invoice declarations Article 72. Notification obligations applicable after the date of application of the registered exporter (REX) system Article 73. Notification obligations applicable until the date of application of the registered exporter (REX) system Subsection 3. Procedures at export in beneficiary countries and in the Union applicable within the framework of the GSP scheme of the Union until the application of the registered exporter system Article 74. Procedure for the issue of a certificate of origin Form A Article 75. Conditions for making out an invoice declaration Article 76. Conditions for issuing a certificate of origin Form A in case of cumulation Article 77. Proof of Union’s originating status for the purpose of bilateral cumulation and approved exporter Subsection 4. Procedures at export in beneficiary countries and in the Union applicable within the framework of the GSP scheme of the Union from the date of the application of the registered exporter system Article 78. Obligation for exporters to be registered and waiver thereof Article 79. Registration procedure in the beneficiary countries and procedures at export applicable during the transition period to the application of the registered exporter system Subsection 5. Article 80. Registered exporter database: obligations of the authorities Article 81. Date of application of certain provisions Article 82. Registered exporter database: access rights to the database Article 83. Registered exporter database: data protection Article 84. Notification obligations applicable to Member States for the implementation of the registered exporter (REX) system Article 85. Registration procedure in the Member States and procedures at export applicable during the transition period to the application of the registered exporter system Article 86. Application to become a registered exporter Article 87. Registered exporter database: Publicity measures Article 88. Automatic registration of exporters for a country becoming a beneficiary country of the GSP scheme of the Union Article 89. Withdrawal from the record of registered exporters Article 90. Automatic withdrawal from the record of registered exporters when a country is withdrawn from the list of beneficiary countries Article 91. Obligations of exporters Article 92. General provisions on the statement on origin Article 93. Statement on origin in the case of cumulation Subsection 6. Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union until the date of the application of the registered exporter system Article 94. Submission and validity of certificates of origin Form A or invoice declarations and belated presentation thereof Article 95. Replacement of certificates of origin Form A and invoice declarations Article 96. Importation by instalments using certificates of origin Form A or invoice declarations Article 97. Exemptions from the obligation to provide a certificate of origin Form A or an invoice declaration Article 98. Discrepancies and formal errors in certificates of origin Form A or invoice declarations Subsection 7. Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union from the date of the application of the registered exporter system Article 99. Validity of statement on origin Article 100. Admissibility of a statement on origin Article 101. Replacement of statements on origin Article 102. General principles and precautions to be taken by the declarant Article 103. Exemptions from the obligation to provide a statement on origin Article 104. Discrepancies and formal errors in statements on origin; Belated presentation of statements on origin Article 105. Importation by instalments using statements on origin Article 106. Suspension of the application of the preference Article 107. Refusal to grant tariff preference Subsection 8. Control of origin within the framework of the GSP scheme of the Union Article 108. Obligations of the competent authorities relating to the control of origin after the date of application of the registered exporter system Article 109. Subsequent verification of statements on origin and replacement statements on origin Article 110. Subsequent verification of certificates of origin Form A and invoice declarations Article 111. Subsequent verification of proofs of origin relating to products having acquired origin through cumulation Subsection 9. Other provisions applicable within the framework of the GSP scheme of the Union Article 112. Ceuta and Melilla Subsection 10. Proofs of origin applicable within the framework of the rules of origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories Article 113. General requirements Article 114. Procedure for the issue of a movement certificate EUR.1 Article 115. Importation by instalments Article 116. Submission of proof of origin Article 117. Movement certificates EUR.1 issued retrospectively Article 118. Issue of a duplicate movement certificate EUR.1 Article 119. Conditions for making out an invoice declaration Article 120. Approved exporter Article 121. Validity of proof of origin Article 122. Exemptions from proof of origin Article 123. Discrepancies and formal errors Subsection 11. Methods of administrative cooperation for the purpose of origin verification within the framework of preferential tariff measures adopted unilaterally by the Union for certain countries or territories Article 124. Administrative cooperation Article 125. Verification of proofs of origin Subsection 12. Other provisions applicable within the framework of the rules of origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories Article 126. Ceuta and Melilla CHAPTER 3. Value of goods for customs purposes Article 127. General provisions Article 128. Transaction value Article 129. Price actually paid or payable Article 130. Discounts Article 131. Partial delivery Article 132. Price adjustments for defective goods Article 133. Valuation of conditions and considerations Article 134. Transactions between related persons Article 135. Goods and services used for the production of the imported goods Article 136. Royalties and licence fees Article 137. Place where goods are brought into the customs territory of the Union Article 138. Transport costs Article 139. Charges levied on postal consignments Article 140. Non-acceptance of declared transaction values Article 141. Customs value of identical or similar goods Article 142. Deductive method Article 143. Computed Value method Article 144. Fall-back method Article 145. Supporting documents regarding customs value Article 146. Currency conversion for customs valuation purposes TITLE III. CUSTOMS DEBT AND GUARANTEES CHAPTER 1. Guarantee for a potential or existing customs debt Section 1. General provisions Article 147. Electronic systems relating to guarantees Article 148. Individual guarantee for a potential customs debt Article 149. Optional guarantee Article 150. Guarantee in the form of cash deposit Article 151. Guarantee in the form of an undertaking by a guarantor Article 152. Individual guarantee provided in the form of an undertaking by a guarantor Article 153. Mutual assistance between customs authorities Article 154. Guarantee reference number and access code Section 2. Comprehensive guarantee Article 155. Reference amount Article 156. Monitoring of the reference amount by the person required to provide a guarantee Article 157. Monitoring of the reference amount by the customs authorities Article 158. Level of the comprehensive guarantee Section 3. Provisions for the Union transit procedure and the procedure under the TIR and the ATA Conventions Subsection 1. Union transit Article 159. Calculation for the purpose of common transit Article 160. Individual guarantee in the form of vouchers Article 161. Revocation and cancellation of an undertaking provided in case of an individual guarantee in the form of vouchers Article 162. Comprehensive guarantee Subsection 2. Procedures under the TIR and the ATA Conventions Article 163. Liability of guaranteeing associations for TIR operations Article 164. Notification of non-discharge of a procedure to guaranteeing associations CHAPTER 2. Recovery, payment, repayment and remission of the amount of import or export duty Section 1. Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts Subsection 1. Article 165. Mutual assistance between customs authorities Article 166. Customs office of coordination relating to ATA carnets or CPD carnets Article 167. Recovery of other charges under the Union transit procedure and transit in accordance with the TIR Convention Article 168. Notification of recovery of duties and other charges under the Union transit procedure and transit in accordance with the TIR Convention Articles 169. Recovery of other charges for goods placed under transit in accordance with the ATA Convention or the Istanbul Convention Article 170. Recovery of other charges for goods placed under temporary admission in accordance with the ATA Convention or the Istanbul Convention Subsection 2. Notification of the customs debt and claim for payment from guaranteeing association Article 171. Claim for payment from a guaranteeing association under the procedure of the ATA Convention and the Istanbul Convention Section 2. Repayment and remission Article 172. Application for repayment or remission Article 173. Presentation of goods as a condition for repayment or remission Article 174. Restriction on the transfer of goods Article 175. Mutual assistance between the customs authorities Article 176. Completion of customs formalities Article 177. Formalities related to the decision on repayment or remission Article 178. Parts or components of a single article Article 179. Waste and scrap Article 180. Export or destruction without customs supervision Article 181. Information to be provided to the Commission TITLE IV. GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION CHAPTER 1. Entry summary declaration Article 182. Electronic system relating to entry summary declarations Article 183. Lodging of an entry summary declaration Article 184. Obligations to inform relating to the provision of particulars of the entry summary declaration by persons other than the carrier Article 185. Registration of the entry summary declaration Article 186. Risk analysis Article 187. Risk Analysis Article 188. Amendment of an entry summary declaration CHAPTER 2. Arrival of goods Section 1. Entry of goods into the customs territory of the Union Article 189. Diversion of a sea-going vessel or aircraft Section 2. Presentation, unloading and examination of goods Article 190. Presentation of goods to customs Section 3. Temporary storage of goods Article 191. Consultation procedure between customs authorities prior to authorising temporary storage facilities Article 192. Temporary storage declaration Article 193. Movement of goods in temporary storage TITLE V. GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS CHAPTER 1. Customs status of goods Article 194. Electronic system relating to the proof of the customs status of Union goods Section 1. Regular shipping service Article 195. Consultation of the Member States concerned by the regular shipping service Article 196. Registration of vessels and ports Article 197. Unforeseen circumstances during the transport by regular shipping services Article 198. Verification of conditions for regular shipping services Section 2. Proof of customs status of Union goods Subsection 1. General provisions Article 199. Means of proof of the customs status of Union goods Article 200. Endorsement, registration and use of certain means of proof of the customs status of Union goods Article 201. Endorsement of an invoice Article 202. Endorsement of T2L or T2LF documents Article 203. Endorsement of the shipping company’s manifest Article 204. Authorisation ‘day-after’ manifest Article 205. Proof of the customs status of Union goods in the form of T2L or T2LF data Article 206. Proof of the customs status of Union goods in the form of a customs goods manifest Article 207. Proof of the customs status of Union goods in TIR or ATA carnets or forms 302 Article 208. Proof of the customs status of Union goods for motorised road vehicles Article 209. Proof of the customs status of Union goods for packaging Article 210. Proof of the customs status of Union goods for goods in baggage carried by a passenger Article 211. Proof of the customs status of Union goods for goods the value of which does not exceed EUR 15 000 Article 212. Verification of means of proof and administrative assistance Subsection 2. Specific provisions concerning products of sea-fishing and goods obtained from such products Article 213. Proof of the customs status of Union goods for products of sea-fishing and goods obtained from such products Article 214. Products of sea-fishing and goods obtained from such products transhipped and transported through a country or territory which is not part of the customs territory of the Union Article 215. Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union CHAPTER 2. Placing goods under a customs procedure Section 1. General provisions Article 216. Electronic system relating to placing goods under a customs procedure Article 217. Issuing of receipt for oral declarations Article 218. Customs formalities deemed to have been carried out by an act referred to in Article 141(1) of Delegated Regulation (EU) 2015/2446 Article 219. Cases where a customs declaration is not considered to have been lodged by an act referred to in Article 141 of Delegated Regulation (EU) 2015/2446 Article 220. Goods in a postal consignment Article 221. Competent customs office for placing goods under a customs procedure Article 222. Items of goods Section 2. Simplified customs declarations Article 223. Management of tariff quota in simplified customs declarations Article 224. Supporting documents for simplified declarations Article 225. Supplementary declaration Section 3. Provisions applying to all customs declarations Article 226. Master Reference Number Article 227. Customs declaration lodged prior to the presentation of the goods Section 4. Other simplifications Subsection 1. Goods falling under different tariff sub-headings Article 228. Goods falling under different tariff subheadings declared under a single subheading Subsection 2. Centralised clearance Article 229. Consultation procedure between customs authorities in the case of authorisations for centralised clearance Article 230. Monitoring of the authorisation Article 231. Customs formalities and controls in respect of centralised clearance Article 232. Centralised clearance involving more than one customs authority Subsection 3. Entry in the declarant’s records Article 233. Control plan Article 234. Obligations of the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records Article 235. Release of the goods where a customs declaration is lodged in the form of an entry in the declarant’s records Article 236. Tariff quota Subsection 4. Self-assessment Article 237. Determination of the amount of import and export duty payable CHAPTER 3. Verification and release of goods Section 1. Verification Article 238. Place and time of examination of the goods Article 239. Examination of the goods Article 240. Taking of samples Article 241. Examination of samples Article 242. Return or disposal of samples taken Article 243. Results of the verification of the customs declaration and of the examination of the goods Article 244. Provision of a guarantee Article 245. Release of the goods after verification Section 2. Release Article 246. Recording and notification of the release of goods Article 247. Unreleased goods CHAPTER 4. Disposal of goods Article 248. Destruction of goods Article 249. Abandonment of goods Article 250. Sale of goods and other measures taken by the customs authorities TITLE VI. RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY CHAPTER 1. Release for free circulation Article 251. Banana weighing certificates Article 252. Control of the weighing of fresh bananas CHAPTER 2. Relief from import duty Section 1. Returned goods Article 253. Information required Article 254. Goods which on export benefited from measures laid down under the common agricultural policy Article 255. Issuing information sheet INF 3 Article 256. Communication between authorities Section 2. Products of sea-fishing and other products taken from the sea Article 257. Relief from import duty TITLE VII. SPECIAL PROCEDURES CHAPTER 1. General provisions Section 1. Application for an authorisation Article 258. Supporting document for an oral customs declaration for temporary admission Section 2. Taking a decision on the application Article 259. Examination of the economic conditions Article 260. Consultation procedure between customs authorities Article 261. Cases in which the consultation procedure is not required Article 262. Authorisation in the form of release of goods Section 3. Other procedural rules Article 263. Customs declaration lodged at another customs office Article 264. Discharge of a special procedure Article 265. Bill of discharge Article 266. Transfer of rights and obligations Article 267. Movement of goods under a special procedure Article 268. Formalities for the use of equivalent goods Article 269. Status of equivalent goods Article 270. Electronic system relating to eATA carnets Article 271. Electronic system relating to Standardised exchange of information CHAPTER 2. Transit Section 1. External and internal transit procedure Subsection 1. General provisions Article 272. Controls and formalities for goods leaving and re-entering the customs territory of the Union Article 273. Electronic system relating to transit Subsection 2. Movement of goods under the TIR operations Article 274. TIR operation in particular circumstances Article 275. Itinerary for movements of goods under a TIR operation Article 276. Formalities to be completed at the customs office of departure or entry for movements of goods under a TIR operation Article 277. Incidents during movement of goods under a TIR operation Article 278. Presentation of goods moved under a TIR operation at the customs office of destination or exit Article 279. Formalities at the customs office of destination or exit for goods moved under a TIR operation Article 280. Enquiry procedure for movements of goods under a TIR operation Article 281. Alternative proof of termination of a TIR operation Article 282. Formalities for goods moved under the TIR operation received by an authorised consignee Subsection 3. Movement of goods in accordance with the ATA Convention and the Istanbul Convention Article 283. Notification of offences and irregularities Article 284. Alternative proof of termination of the ATA transit operation Subsection 4. Movement of goods under cover of form 302 Article 285. Designated customs offices Article 286. Supply of forms 302 to NATO forces Article 287. Procedural rules applying to the use of form 302 Subsection 5. Transit of goods transported under the postal system Article 288. Movement of non-Union goods in postal consignments under the external transit procedure Article 289. Movement of postal consignments containing both Union and non-Union goods Article 290. Movement of postal consignments under the internal transit procedure in special situations Section 2. External and internal Union transit procedure Subsection 1. General provisions Article 291. Transit operation in particular circumstances Article 292. Verification and administrative assistance Article 293. The Convention on a common transit procedure Article 294. Mixed consignments Article 295. Scope Subsection 2. Formalities at the customs office of departure Article 296. Transit declaration and means of transport Article 297. Time-limit for the presentation of goods Article 298. Itinerary for movements of goods under the Union transit procedure Article 299. Sealing as an identification measure Article 300. Suitability for sealing Article 301. Characteristics of customs seals Article 302. Alternative identification measures to sealing Article 303. Release of goods for the Union transit procedure Subsection 3. Formalities during the Union transit procedure Article 304. Presentation of goods moved under the Union transit procedure at the customs office of transit Article 305. Incidents during movement of goods under a Union transit operation Subsection 4. Formalities at the customs office of destination Article 306. Presentation of goods placed under the Union transit procedure at the customs office of destination Article 307. Notification of arrival of goods under the Union transit procedure Article 308. Controls and issuing of alternative proof Article 309. Sending the control results Subsection 5. Enquiry procedure and recovery of the customs debt Article 310. Enquiry procedure for goods moved under the Union transit procedure Article 311. Request to transfer recovery of the customs debt Article 312. Alternative proof of ending the Union transit procedure Subsection 6. Simplifications used for the Union transit procedure Article 313. Territorial scope of simplifications Article 314. Placing of goods under the Union transit procedure by an authorised consignor Article 315. Formalities for goods moved under the Union transit procedure received by an authorised consignee Article 316. End of the Union transit procedure for goods received by an authorised consignee Article 317. Formalities for the use of seals of a special type Article 318. Customs supervision for the use of seals of a special type Article 319. Consultation prior to authorisations to use an electronic transport document as a transit declaration for air transport or maritime transport Article 320. Formalities for the use of an electronic transport document as a transit declaration for air transport or maritime transport Subsection 7. Goods transported by fixed transport installation Article 321. Transport by fixed transport installation and operation of the Union transit procedure CHAPTER 4. Specific use Section 1. Temporary admission Article 322. Discharge of the temporary admission procedure in cases concerning means of rail transport, pallets and containers Article 323. Special discharge for goods for events or for sale CHAPTER 5. Processing Article 324. Special cases of discharge of the inward processing IM/EX procedure Article 325. Processed products or goods deemed to have been released for free circulation TITLE VIII. GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION CHAPTER 1. Formalities prior to the exit of goods Article 326. Electronic system relating to exit Article 327. Goods not covered by a pre-departure declaration Article 328. Risk analysis CHAPTER 2. Formalities on exit of goods Article 329. Determination of the customs office of exit Article 330. Communication between the customs offices of export and exit Article 331. Presentation of goods at the customs office of exit Article 332. Formalities on exit of goods Article 333. Supervision of goods released for exit and exchange of information between customs offices Article 334. Certification of exit of goods Article 335. Enquiry procedure CHAPTER 3. Export and re-export Article 336. Export or re-export declaration for goods in several consignments Article 337. Retrospective lodgement of an export or re-export declaration Article 338. Lodgement of a re-export declaration for goods covered by an ATA and CPD carnet Article 339. Use of an ATA and CPD carnet as an export declaration Article 340. Goods released for export or re-export that do not leave the customs territory of the Union CHAPTER 4. Exit summary declaration Article 341. Measures to be taken upon receipt of an exit summary declaration Article 342. Goods for which an exit summary declaration has been lodged that do not leave the customs territory of the Union CHAPTER 5. Re-export notification Article 343. Measures to be taken upon receipt of a re-export notification Article 344. Goods for which a re-export notification has been lodged that do not leave the customs territory of the Union TITLE IX. FINAL PROVISIONS Article 345. Procedural rules for the reassessment of authorisations already in force on 1 May 2016 Article 346. Transitional provisions concerning applications for authorisations submitted before 1 May 2016 Article 347. Transitional provision on transaction value Article 348. Transitional provisions concerning the release of goods Article 349. Transitional provisions for goods placed under certain customs procedures which have not been discharged before 1 May 2016 Article 350. 29.12.2015
EN
Official Journal of the European Union
L 343/558
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
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the
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