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Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

Delegated Regulation (EU) 2015/2446 · Regulation · 275 articles

In forceIn force from 2016-01-18Last amended 2026-11-01

Version history

Superseded versionSuperseded by a newer version from 2016-01-18
Superseded versionIn force from 2026-07-01Superseded by a newer version from 2016-01-18
In forceIn force from 2026-11-01

Data as of 2026-11-12 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

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Article 1 Article 2 Article 3 Article 4 Article 5 Article 6 Article 7 Article 7a Article 8 Article 9 Article 10 Article 11 Article 12 Article 13 Article 14 Article 15 Article 16 Article 17 Article 18 Article 19 Article 20 Article 21 Article 22 Article 23 Article 24 Article 25 Article 26 Article 27 Article 28 Article 29 Article 30 Article 31 Article 32 Article 33 Article 34 Article 35 Article 36 Article 37 Article 38 Article 39 Article 40 Article 41 Article 42 Article 43 Article 44 Article 45 Article 46 Article 47 Article 48 Article 49 Article 50 Article 51 Article 52 Article 53 Article 54 Article 55 Article 56 Article 57 Article 58 Article 59 Article 60 Article 61 Article 62 Article 63 Article 64 Article 65 Article 66 Article 67 Article 68 Article 69 Article 70 Article 71 Article 72 Article 73 Article 74 Article 75 Article 76 Article 77 Article 78 Article 79 Article 80 Article 81 Article 82 Article 83 Article 84 Article 85 Article 86 Article 87 Article 88 Article 89 Article 90 Article 91 Article 92 Article 93 Article 94 Article 95 Article 96 Article 97 Article 98 Article 99 Article 100 ANNEX A ANNEX B ANNEX C ANNEX D ANNEX 90 Article 101 Article 102 Article 103 Article 104 Article 105 Article 106 Article 107 Article 108 Article 109 Article 110 Article 111 Article 112 Article 112a Article 113 Article 113a Article 114 Article 115 Article 116 Article 117 Article 118 Article 119 Article 120 Article 121 Article 122 Article 122a Article 123 Article 124 Article 124a Article 125 Article 126 Article 126a Article 127 Article 128 Article 128a Article 128b Article 128c Article 128d Article 129 Article 130 Article 131 Article 132 Article 133 Article 134 Article 135 Article 136 Article 137 Article 138 Article 139 Article 140 Article 141 Article 142 Article 143 Article 143a Article 143b Article 144 Article 145 Article 146 Article 147 Article 148 Article 149 Article 150 Article 151 Article 152 Article 153 Article 154 Article 155 Article 156 Article 157 Article 158 Article 159 Article 160 Article 161 Article 162 Article 163 Article 164 Article 165 Article 166 Article 167 Article 169 Article 170 Article 171 Article 172 Article 173 Article 174 Article 175 Article 176 Article 177 Article 177a Article 178 Article 179 Article 180 Article 181 Article 182 Article 183 Article 184 Article 185 Article 186 Article 187 Article 188 Article 189 Article 190 Article 191 Article 192 Article 193 Article 194 Article 195 Article 196 Article 197 Article 197a Article 198 Article 199 Article 200 Article 201 Article 202 Article 203 Article 204 Article 205 Article 206 Article 207 Article 208 Article 209 Article 210 Article 211 Article 212 Article 213 Article 214 Article 215 Article 216 Article 217 Article 218 Article 219 Article 220 Article 221 Article 222 Article 223 Article 224 Article 225 Article 226 Article 227 Article 228 Article 229 Article 230 Article 231 Article 232 Article 233 Article 234 Article 235 Article 235a Article 236 Article 237 Article 238 Article 239 Article 240 Article 241 Article 242 Article 243 Article 244 Article 245 Article 246 Article 247 Article 248 Article 249 Article 250 Article 251 Article 252 Article 253 Article 254 Article 255 Article 256

This instrument has 275 articles. This page lists the table of contents, plus 150 articles that fall under no subdivision; read the full text on each subdivision page or article page.

Table of contents

TITLE I — GENERAL PROVISIONSArticle 1–Article 7
CHAPTER 1 — Scope of the customs legislation, mission of customs and definitionsArticle 1
CHAPTER 2 — Rights and obligations of persons with regard to the customs legislationArticle 2–Article 7
Subsection 1 — Common data requirements for data exchange and storageArticle 2
Subsection 2 — Registration of persons with the customs authoritiesArticle 3–Article 7
TITLE I — GENERAL PROVISIONSArticle 8–Article 30
CHAPTER 2 — Rights and obligations of persons with regard to the customs legislationArticle 8–Article 30
Subsection 1 — Right to be heardArticle 8–Article 10
Subsection 2 — General rules on decisions taken upon applicationArticle 11–Article 18
Subsection 3 — Decisions relating to binding informationArticle 19–Article 22
Subsection 1 — Benefits resulting from the status of authorised economic operatorArticle 23–Article 25
Subsection 2 — Application for the status of authorised economic operatorArticle 26–Article 30
TITLE II — FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIEDArticle 31–Article 71
CHAPTER 1 — Origin of goodsArticle 31–Article 70
Section 1 — Non-preferential originArticle 31–Article 36
Section 2 — Preferential originArticle 37
Subsection 1 — Issue or making out of proofs of originArticle 38–Article 40
Subsection 2 — Definition of the concept of originating products applicable within the framework of the GSP of the unionArticle 41–Article 52
Subsection 3 — Rules on cumulation and management of stocks of materials applicable within the framework of the GSP of the UnionArticle 53–Article 58
Subsection 4 — Definition of the concept of originating products 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 territoriesArticle 59–Article 67
Subsection 5 — Territorial requirements 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 territoriesArticle 68–Article 70
CHAPTER 2 — Value of goods for customs purposesArticle 71
TITLE III — CUSTOMS DEBT AND GUARANTEESArticle 72–Article 100
CHAPTER 1 — Incurrence of a customs debtArticle 72–Article 80
Subsection 1 — Rules for calculation of the amount of import or export dutyArticle 72–Article 76
Subsection 2 — Time-limit for establishing the place where the customs debt is incurredArticle 77–Article 80
CHAPTER 2 — Guarantee for a potential or existing customs debtArticle 81–Article 86
Section 1 — General provisionsArticle 81–Article 83
Section 2 — Comprehensive guarantee and guarantee waiverArticle 84
Section 3 — Provisions for the Union transit procedure and the procedure under the Istanbul and the ATA ConventionArticle 85–Article 86
CHAPTER 3 — Recovery and payment of duty and repayment and remission of the amount of import and export dutyArticle 87–Article 100
Subsection 1 — Notification of the customs debt and claim for payment from guaranteeing associationArticle 87–Article 88
Section 2 — Payment of the amount of import or export dutyArticle 89–Article 91
Subsection 1 — General provisions and procedureArticle 92–Article 97
Subsection 2 — Decisions to be taken by the CommissionArticle 98–Article 100
TITLE III — CUSTOMS DEBT AND GUARANTEESArticle 101–Article 103
CHAPTER 3 — Recovery and payment of duty and repayment and remission of the amount of import and export dutyArticle 101–Article 102
Subsection 2 — Decisions to be taken by the CommissionArticle 101–Article 102
CHAPTER 4 — Extinguishment of a customs debtArticle 103
TITLE IV — GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNIONArticle 104–Article 112
CHAPTER 1 — Entry summary declarationArticle 104–Article 112
TITLE IV — GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNIONArticle 113
CHAPTER 1 — Entry summary declarationArticle 113
TITLE IV — GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNIONArticle 114–Article 118
CHAPTER 2 — Arrival of goodsArticle 114–Article 118
TITLE V — GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODSArticle 119–Article 122
CHAPTER 1 — Customs status of goodsArticle 119–Article 122
Section 1 — General provisionsArticle 119
Section 2 — Regular shipping service for customs purposesArticle 120–Article 122
TITLE V — GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODSArticle 123–Article 124
CHAPTER 1 — Customs status of goodsArticle 123–Article 124
Subsection 1 — General provisionsArticle 123–Article 124
TITLE V — GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODSArticle 125–Article 126
CHAPTER 1 — Customs status of goodsArticle 125–Article 126
Subsection 2 — Proofs submitted by means other than electronic data-processing techniquesArticle 125–Article 126
TITLE V — GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODSArticle 127–Article 128
CHAPTER 1 — Customs status of goodsArticle 127–Article 128
Subsection 2 — Proofs submitted by means other than electronic data-processing techniquesArticle 127
Subsection 3 — Proof of the customs status of Union goods issued by an authorised issuerArticle 128
TITLE V — GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODSArticle 129–Article 143
CHAPTER 1 — Customs status of goodsArticle 129–Article 133
Subsection 4 — Specific provisions concerning products of sea-fishing and goods obtained from such productsArticle 129–Article 133
CHAPTER 2 — Placing goods under a customs procedureArticle 134–Article 143
Section 1 — General provisionsArticle 134–Article 143
TITLE V — GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODSArticle 144–Article 154
CHAPTER 2 — Placing goods under a customs procedureArticle 144–Article 152
Section 1 — General provisionsArticle 144
Section 2 — Simplified customs declarationsArticle 145–Article 147
Section 3 — Provisions applying to all customs declarationsArticle 148
Section 4 — Other simplificationsArticle 149–Article 152
CHAPTER 3 — Release of goodsArticle 153–Article 154
TITLE VI — RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTYArticle 155–Article 160
CHAPTER 1 — Release for free circulationArticle 155–Article 157
CHAPTER 2 — Relief from import dutyArticle 158–Article 160
Section 1 — Returned goodsArticle 158–Article 160
TITLE VII — SPECIAL PROCEDURESArticle 161–Article 177
CHAPTER 1 — General provisionsArticle 161–Article 177
Section 1 — Application for an authorisationArticle 161–Article 165
Section 2 — Taking a decision on the applicationArticle 166–Article 177
TITLE VII — SPECIAL PROCEDURESArticle 178–Article 197
CHAPTER 1 — General provisionsArticle 178–Article 183
Section 3 — Other provisionsArticle 178–Article 183
CHAPTER 2 — TransitArticle 184–Article 197
Section 1 — External and internal transit procedureArticle 184–Article 187
Section 2 — External and internal Union transit procedureArticle 188–Article 197
TITLE VII — SPECIAL PROCEDURESArticle 198–Article 235
CHAPTER 2 — TransitArticle 198–Article 200
Section 2 — External and internal Union transit procedureArticle 198–Article 200
CHAPTER 3 — Customs warehousingArticle 201–Article 203
CHAPTER 4 — Specific useArticle 204–Article 235
Subsection 1 — General provisionsArticle 204–Article 206
Subsection 2 — Means of transport, pallets and containers including their accessories and equipmentArticle 207–Article 218
Subsection 3 — Goods other than means of transport, pallets and containersArticle 219–Article 235
TITLE VII — SPECIAL PROCEDURESArticle 236–Article 243
CHAPTER 4 — Specific useArticle 236–Article 239
Subsection 3 — Goods other than means of transport, pallets and containersArticle 236–Article 237
Subsection 4 — Operation of the procedureArticle 238
Section 2 — End-useArticle 239
CHAPTER 5 — ProcessingArticle 240–Article 243
TITLE VIII — GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNIONArticle 244–Article 249
CHAPTER 1 — Formalities prior to the exit of goodsArticle 244–Article 245
CHAPTER 2 — Formalities on exit of goodsArticle 246–Article 247
CHAPTER 3 — Export and re-exportArticle 248–Article 249
TITLE IX — FINAL PROVISIONSArticle 250–Article 256

Article 7a

TITLE I — GENERAL PROVISIONS

CHAPTER 2 — Rights and obligations of persons with regard to the customs legislation

Subsection 1 — Right to be heard

Article 8Period for the right to be heard

Article 9Means for the communication of the grounds

Article 10Exceptions to the right to be heard

Subsection 2 — General rules on decisions taken upon application

Article 11Conditions for the acceptance of an application

Article 12Customs authority competent to take the decision

Article 13Extension of the time-limit for taking a decision

Article 14Date of effect

Article 15Re-assessment of a decision

Article 16Suspension of a decision

Article 17Period of suspension of a decision

Article 18End of the suspension

Subsection 3 — Decisions relating to binding information

Article 19Application for a decision relating to binding information

Article 20Time-limits

Article 21Notification of BOI decisions

Article 22Limitation of application of rules on re-assessment and suspension

Subsection 1 — Benefits resulting from the status of authorised economic operator

Article 23Facilitations regarding pre-departure declarations

Article 24More favourable treatment regarding risk assessment and control

Article 25Exemption from favourable treatment

Subsection 2 — Application for the status of authorised economic operator

Article 26Conditions for the acceptance of an application for the status of AEO

Article 27Competent customs authority

Article 28Time-limit for taking decisions

Article 29Date of effect of the AEO authorisation

Article 30Legal effects of suspension

Supplementary provisions

ANNEX ASupplementary provisionsCOMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS REFERRED TO IN ARTICLE 2(1)

ANNEX BSupplementary provisionsCOMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS REFERRED TO IN ARTICLE 2(2)

ANNEX CSupplementary provisions

ANNEX DSupplementary provisions

ANNEX 90Supplementary provisions

TITLE III — CUSTOMS DEBT AND GUARANTEES

CHAPTER 3 — Recovery and payment of duty and repayment and remission of the amount of import and export duty

Subsection 2 — Decisions to be taken by the Commission

Article 101Notification of the decision

Article 102Consequences of a failure to take or notify a decision

CHAPTER 4 — Extinguishment of a customs debt

Article 103Failures which have no significant effect on the correct operation of a customs procedure

Article 112aProvision of particulars of the entry summary declaration by other persons in specific cases as regards transport by rail

TITLE IV — GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION

CHAPTER 1 — Entry summary declaration

Article 113Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air

Article 113a

TITLE IV — GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION

CHAPTER 2 — Arrival of goods

Article 114Trade with special fiscal territories

Article 115Approval of a place for the presentation of goods to customs and temporary storage

Article 116Records

Article 117Retail sale

Article 118Other cases of movement of goods in temporary storage

Article 122a

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

Subsection 1 — General provisions

Article 123Period of validity of a T2L, T2LF or a customs goods manifest

Article 124Means of communication of the MRN of a T2L, T2LF or a customs goods manifest

Article 124a

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

Subsection 2 — Proofs submitted by means other than electronic data-processing techniques

Article 125Proof of the customs status of Union goods for travellers other than economic operators

Article 126Proof of the customs status of Union goods by production of an invoice or transport document

Article 126a

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

Subsection 2 — Proofs submitted by means other than electronic data-processing techniques

Article 127Proof of the customs status of Union goods in TIR or ATA carnets or NATO forms 302 or EU forms 302

Subsection 3 — Proof of the customs status of Union goods issued by an authorised issuer

Article 128Facilitation for issuing a proof by an authorised issuer

Article 128a

Article 128b

Article 128c

Article 128d

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

Subsection 4 — Specific provisions concerning products of sea-fishing and goods obtained from such products

Article 129The customs status of products of sea-fishing and goods obtained from such products

Article 130The proof of customs status of products of sea-fishing and goods obtained from such products

Article 131Transhipment

Article 132Proof 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

Article 133Products and goods transhipped and transported through a country or territory which is not part of the customs territory of the Union

CHAPTER 2 — Placing goods under a customs procedure

Section 1 — General provisions

Article 134Customs declarations in trade with special fiscal territories

Article 135Oral declaration for release for free circulation

Article 136Oral declaration for temporary admission and re-export

Article 137Oral declaration for export

Article 138Goods deemed to be declared for release for free circulation in accordance with Article 141

Article 139Goods deemed to be declared for temporary admission and re-export in accordance with Article 141

Article 140Goods deemed to be declared for export in accordance with Article 141

Article 141Acts deemed to be a customs declaration

Article 142Goods which cannot be declared orally or in accordance with Article 141

Article 143Paper-based customs declarations

Article 143aDeclaration for release for free circulation of goods in a consignment of an intrinsic value not exceeding EUR 150 sold in distance sales

Article 143bDeclaration for release for free circulation of goods considered not at risk of subsequently being moved into the Union within the meaning of Article 5(1) and (2) of the Protocol on Ireland/Northern Ireland ( 14 ) (‘the Protocol’)

TITLE V — GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS

CHAPTER 2 — Placing goods under a customs procedure

Section 1 — General provisions

Article 144Customs declaration for goods conveyed under the responsibility of a postal operator

Section 2 — Simplified customs declarations

Article 145Conditions for authorisation of regular use of simplified customs declarations

Article 146Supplementary declaration

Article 147Time limit for the declarant to be in possession of the supporting documents in the case of supplementary declarations

Section 3 — Provisions applying to all customs declarations

Article 148Invalidation of a customs declaration after release of the goods

Section 4 — Other simplifications

Article 149Conditions for granting authorisations for centralised clearance

Article 150Conditions for granting authorisations for entry in the declarant's records

Article 151Conditions for granting authorisations for self-assessment

Article 152Customs formalities and controls under self-assessment

CHAPTER 3 — Release of goods

Article 153Release not conditional upon provision of a guarantee

Article 154Notification of the release of the goods

Article 177a

TITLE VII — SPECIAL PROCEDURES

CHAPTER 1 — General provisions

Section 3 — Other provisions

Article 178Records

Article 179Movement of goods between different places in the customs territory of the Union

Article 180Usual forms of handling

Article 181Standardised exchange of information

Article 182Customs status of animals born of animals placed under a special procedure

Article 183Waiver from the obligation to lodge a supplementary declaration

CHAPTER 2 — Transit

Section 1 — External and internal transit procedure

Article 184Means of communication of the MRN of a transit operation and of the MRN of a TIR operation to the customs authorities

Article 185Transit accompanying document and transit/security accompanying document

Article 186Applications for the status of authorised consignee for TIR operations

Article 187Authorisations for the status of authorised consignee for TIR operations

Section 2 — External and internal Union transit procedure

Article 188Special fiscal territories

Article 189Application of the Convention on a common transit procedure in specific cases

Article 190Receipt endorsed by the customs office of destination

Article 191General provisions on authorisations of simplifications

Article 192Applications for the status of authorised consignor for placing goods under the Union transit procedure

Article 193Authorisations for the status of authorised consignor for placing goods under the Union transit procedure

Article 194Applications for the status of authorised consignee for receiving goods moved under the Union transit procedure

Article 195Authorisations for the status of authorised consignee for receiving goods moved under the Union transit procedure

Article 196Receipt issued by authorised consignee

Article 197Authorisation for use of seals of a special type

Article 197a

TITLE VII — SPECIAL PROCEDURES

CHAPTER 2 — Transit

Section 2 — External and internal Union transit procedure

Article 198Authorisation for the use of a transit declaration with reduced data requirements

Article 199Authorisations for the use of an electronic transport document as a transit declaration for air transport

Article 200Authorisations for the use of an electronic transport document as a transit declaration for maritime transport

CHAPTER 3 — Customs warehousing

Article 201Retail sale

Article 202Specially equipped storage facilities

Article 203Type of storage facilities

CHAPTER 4 — Specific use

Subsection 1 — General provisions

Article 204General provisions

Article 205Place for submitting an application

Article 206Temporary admission with partial relief from import duty

Subsection 2 — Means of transport, pallets and containers including their accessories and equipment

Article 207General provisions

Article 208Pallets

Article 209Spare parts, accessories and equipment for pallets

Article 210Containers

Article 211Spare parts, accessories and equipment for containers

Article 212Conditions for granting total relief from import duty for means of transport

Article 213Spare parts, accessories and equipment for non-Union means of transport

Article 214Conditions for granting total relief from import duty to persons established in the customs territory of the Union

Article 215Use of means of transport by natural persons who have their habitual residence in the customs territory of the Union

Article 216Relief from import duty in respect of means of transport in other cases

Article 217Time-limits for discharge of the temporary admission procedure in the case of means of transport and containers

Article 218Time-limits for re-export in the case of professional hire services

Subsection 3 — Goods other than means of transport, pallets and containers

Article 219Personal effects and goods for sports purposes imported by travellers

Article 220Welfare material for seafarers

Article 221Disaster relief material

Article 222Medical, surgical and laboratory equipment

Article 223Animals

Article 224Goods for use in frontier zones

Article 225Sound-, image- or data-carrying media and publicity material

Article 226Professional equipment

Article 227Pedagogic material and scientific equipment

Article 228Packings

Article 229Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles

Article 230Special tools and instruments

Article 231Goods used to carry out tests or subject to tests

Article 232Samples

Article 233Replacement means of production

Article 234Goods for events or for sale in certain situations

Article 235Spare parts, accessories and equipment

Article 235aGoods to be moved or used in the context of military activities

TITLE VII — SPECIAL PROCEDURES

CHAPTER 4 — Specific use

Subsection 3 — Goods other than means of transport, pallets and containers

Article 236Other goods

Article 237Special time-limits for discharge

Subsection 4 — Operation of the procedure

Article 238Particulars to be included in the customs declaration

Section 2 — End-use

Article 239Obligation of the holder of the end-use authorisation

CHAPTER 5 — Processing

Article 240Authorisation

Article 241Particulars to be included in the customs declaration for inward processing

Article 242Outward processing IM/EX

Article 243Repair under outward processing

Other acts of the same type

Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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