(1) 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 is amended as follows.
(2) In Article 104(5) , for “1 July 2021” substitute “1 January 2022”.
(3) After Article 245(2), insert—
(3) Until 1 October 2021, the lodging of a pre-departure declaration shall be waived in respect of:
(a) goods carried in RoRo vehicles;
(b) pallets, containers and means of transport where those items are—
(i) carried under a transport contract; and
(ii) to be removed from the customs territory of the Union to a place where, in relation to that territory, such a declaration was not required before exit day.
In this paragraph, “RoRo vehicle” means a wheeled motorised vehicle or a non-motorised wheeled trailer which may be attached to such a vehicle, which is driven onto, and off, a train or vessel which conveys the vehicle or trailer on board and where the vehicle or trailer is used for the purposes of freight transport.