Commission Delegated Regulation (EU) 2015/2446 Article 110

Time-limits for lodging the entry summary declaration in case of combined transportation

Article 110

Where the goods are brought into the customs territory of the Union on a means of transport which is, itself, transported on an active means of transport, the time-limit for lodging the entry summary declaration shall be the time-limit applicable to the active means of transport.

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Other provisions in CHAPTER 1 — Entry summary declaration

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 110 of Commission Delegated Regulation (EU) 2015/2446 (LawPlayer, data as of 2026-07-04)

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