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Commission Implementing Regulation (EU) 2015/2447 Article 271

Commission Implementing Regulation (EU) 2015/2447 Article 271

Electronic system relating to Standardised exchange of information

Article 271

1.   An electronic information and communication system set up pursuant to Article 16(1) of the Code shall be used for the standardised exchange of information (INF) pertaining to any of the following procedures: (a) inward processing EX/IM or outward processing EX/IM; (b) inward processing IM/EX or outward processing IM/EX, where more than one Member State is involved; (c) inward processing IM/EX where one Member State is involved and the responsible customs authority as referred to in Article 101(1) of the Code has requested an INF. Such system shall also be used for the processing and storage of the relevant information. Where an INF is required, the information shall be made available through this system by the supervising customs office without delay. Where a customs declaration, re-export declaration or re-export notification refers to an INF, the competent customs authorities shall update the INF without delay. In addition, the electronic information and communication system shall be used for the standardised exchange of information pertaining to commercial policy measures. 2.   Paragraph 1 of this Article shall be applicable from the date of deployment of the UCC INF referred to in the Annex to Implementing Decision 2014/255/EU.

Read the full instrument → · Read this in context: Section 3 — Other procedural rules →

Other provisions in Section 3 — Other procedural rules

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 271 of Commission Implementing Regulation (EU) 2015/2447 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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