<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eur/2013/952" IdURI="http://www.legislation.gov.uk/id/eur/2013/952" NumberOfProvisions="290" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2022-07-01"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/eur/2013/952/article/255</dc:identifier><dc:title>Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)</dc:title><dct:alternative>Regulation (EU) No 952/2013 of the European Parliament and of the Council</dct:alternative><dc:description>Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)</dc:description><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02013R0952-20200101</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:modified>2024-05-19</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2022-07-01</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eur/2013/952/article/255/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eur/2013/952/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eur/2013/952" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eur/2013/952/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eur/2013/952/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eur/2013/952/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/annexes" href="http://www.legislation.gov.uk/eur/2013/952/annexes" title="annexes"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eur/2013/952/article/255/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eur/2013/952/article/255/2020-12-31" title="2020-12-31"/>					
					
					<atom:link rel="http://www.legislation.gov.uk/def/legislation/EffectsApplied" href="https://www.legislation.gov.uk/changes/applied/affected/eur/2013/952" title="Amended by UK"/>
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2013/952/article/255/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2013/952/article/255/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2013/952/article/255/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2013/952/article/255/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2013/952/article/255/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2013/952/article/255/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2013/952/article/255/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eur/2013/952/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2013/952/article/255/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2013/952/article/255/2013-10-09" title="2013-10-09"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/eur/2013/952" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eur/2013/952/article/254" title="Provision; Article 254"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eur/2013/952/article/254" title="Provision; Article 254"/><atom:link rel="next" href="http://www.legislation.gov.uk/eur/2013/952/article/256" title="Provision; Article 256"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eur/2013/952/article/256" title="Provision; Article 256"/>
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionRegulation"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2013"/><ukm:Number Value="952"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="ddb02417-4e80-11ea-aece-01aa75ed71a1"/>
            <ukm:ELI Value="reg:2013:952:2020-01-01"/>
            <ukm:CELEX Value="02013R0952-20200101"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2013-10-09"/><ukm:EURLexModified Date="2020-10-20T13:16:11Z"/><ukm:EURLexExtracted Date="2020-10-20T14:36:14Z"/><ukm:XMLGenerated Date="2020-12-11T21:22:56Z"/><ukm:XMLImported Date="2020-12-11T22:02:42Z"/><ukm:CreatedBy Label="Provisional data" URI="http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/ddb02417-4e80-11ea-aece-01aa75ed71a1</VALUE>
                  <IDENTIFIER>ddb02417-4e80-11ea-aece-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/reg/2013/952/2020-01-01</VALUE>
                     <IDENTIFIER>reg:2013:952:2020-01-01</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/02013R0952-20200101</VALUE>
                     <IDENTIFIER>02013R0952-20200101</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/consolidation/2013R0952%2F20200101</VALUE>
                     <IDENTIFIER>2013R0952/20200101</IDENTIFIER>
                     <TYPE>consolidation</TYPE>
                  </URI>
               </SAMEAS>
               <IDENTIFIER type="data">
                  <VALUE>consolidation:2013R0952/20200101</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>02013R0952-20200101</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/reg/2013/952/2020-01-01</VALUE>
               </IDENTIFIER>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:02013R0952-20200101</VALUE>
               </WORK_ID_DOCUMENT>
               <WORK_CREATED_BY_AGENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
                     <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>OP_DATPRO</OP-CODE>
                  <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                  <PREFLABEL>Provisional data</PREFLABEL>
               </WORK_CREATED_BY_AGENT>
               <DATE_DOCUMENT type="date">
                  <VALUE>2020-01-01</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </DATE_DOCUMENT>
               <ID_SECTOR type="data">
                  <VALUE>0</VALUE>
               </ID_SECTOR>
               <WORK_SUMMARIZED_BY_SUMMARY type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/7b219f22-63ba-408a-acb8-78f33dd4135a</VALUE>
                     <IDENTIFIER>7b219f22-63ba-408a-acb8-78f33dd4135a</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/legissum/12_2</VALUE>
                        <IDENTIFIER>12_2</IDENTIFIER>
                        <TYPE>legissum</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/uriserv/12_2</VALUE>
                        <IDENTIFIER>12_2</IDENTIFIER>
                        <TYPE>uriserv</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_SUMMARIZED_BY_SUMMARY>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>R</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <WORK_HAS_RESOURCE-TYPE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/CONS_TEXT</VALUE>
                     <IDENTIFIER>CONS_TEXT</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>CONS_TEXT</OP-CODE>
                  <IDENTIFIER>CONS_TEXT</IDENTIFIER>
                  <PREFLABEL>Consolidated text</PREFLABEL>
               </WORK_HAS_RESOURCE-TYPE>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2020-10-20T15:16:11.977+02:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>20</DAY>
               </LASTMODIFICATIONDATE>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2020-01-01</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2013</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/5e6cf525-4eca-11e9-a8ed-01aa75ed71a1</VALUE>
                     <IDENTIFIER>5e6cf525-4eca-11e9-a8ed-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/2019/474/oj</VALUE>
                        <IDENTIFIER>reg:2019:474:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32019R0474</VALUE>
                        <IDENTIFIER>32019R0474</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2019_083_R_0003</VALUE>
                        <IDENTIFIER>JOL_2019_083_R_0003</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/80502785-3178-11e3-8d1c-01aa75ed71a1</VALUE>
                     <IDENTIFIER>80502785-3178-11e3-8d1c-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32013R0952</VALUE>
                        <IDENTIFIER>32013R0952</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/2013/952/oj</VALUE>
                        <IDENTIFIER>reg:2013:952:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2013_269_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2013_269_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <DATE type="date">
                  <VALUE>2020-02-13</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>02</MONTH>
                  <DAY>13</DAY>
               </DATE>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg/2013/952/2020-01-01</VALUE>
               </RESOURCE_LEGAL_ELI>
               <YEAR type="data">
                  <VALUE>2013</VALUE>
               </YEAR>
               <ID_CELEX type="data">
                  <VALUE>02013R0952-20200101</VALUE>
               </ID_CELEX>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>952</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
                     <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>OP_DATPRO</OP-CODE>
                  <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                  <PREFLABEL>Provisional data</PREFLABEL>
               </CREATED_BY>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/7b04ffbd-03ae-11eb-a511-01aa75ed71a1</VALUE>
                     <IDENTIFIER>7b04ffbd-03ae-11eb-a511-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32013R0952R%2809%29</VALUE>
                        <IDENTIFIER>32013R0952R(09)</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2020_317_R_0015</VALUE>
                        <IDENTIFIER>JOL_2020_317_R_0015</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <VERSION type="data">
                  <VALUE>final</VALUE>
               </VERSION>
               <CREATIONDATE type="date">
                  <VALUE>2020-02-13T17:49:50.569+01:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>02</MONTH>
                  <DAY>13</DAY>
               </CREATIONDATE>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2020-01-01</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </WORK_DATE_DOCUMENT>
               <DATE type="date">
                  <VALUE>2020-01-01</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </DATE>
               <ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/80502785-3178-11e3-8d1c-01aa75ed71a1</VALUE>
                     <IDENTIFIER>80502785-3178-11e3-8d1c-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32013R0952</VALUE>
                        <IDENTIFIER>32013R0952</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/2013/952/oj</VALUE>
                        <IDENTIFIER>reg:2013:952:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2013_269_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2013_269_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/80502785-3178-11e3-8d1c-01aa75ed71a1</VALUE>
                     <IDENTIFIER>80502785-3178-11e3-8d1c-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32013R0952</VALUE>
                        <IDENTIFIER>32013R0952</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/2013/952/oj</VALUE>
                        <IDENTIFIER>reg:2013:952:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2013_269_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2013_269_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2020-02-13</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>02</MONTH>
                  <DAY>13</DAY>
               </DATE_CREATION_LEGACY>
               <ACT_CONSOLIDATED_DATE type="date">
                  <VALUE>2020-01-01</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </ACT_CONSOLIDATED_DATE>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg/2013/952/2020-01-01</VALUE>
               </ELI>
               <IDENTIFIER type="data">
                  <VALUE>celex:02013R0952-20200101</VALUE>
               </IDENTIFIER>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>consolidation:2013R0952/20200101</VALUE>
               </WORK_ID_DOCUMENT>
               <IDENTIFIER type="data">
                  <VALUE>02013R0952-20200101</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>0952</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <TYPE>R</TYPE>
               <TYPE>cdm:act_consolidated</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
               <TYPE>cdm:work</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/ddb02417-4e80-11ea-aece-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>ddb02417-4e80-11ea-aece-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/consolidation/2013R0952%2F20200101.ENG</VALUE>
                     <IDENTIFIER>2013R0952/20200101.ENG</IDENTIFIER>
                     <TYPE>consolidation</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/02013R0952-20200101.ENG</VALUE>
                     <IDENTIFIER>02013R0952-20200101.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2020-02-13T19:12:47.136+01:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>02</MONTH>
                  <DAY>13</DAY>
               </LASTMODIFICATIONDATE>
               <CREATIONDATE type="date">
                  <VALUE>2020-02-13T19:12:47.136+01:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>02</MONTH>
                  <DAY>13</DAY>
               </CREATIONDATE>
               <TITLE type="data">
                  <VALUE>Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)</VALUE>
                  <LANG>en</LANG>
               </TITLE>
               <EXPRESSION_VERSION type="data">
                  <VALUE>001</VALUE>
               </EXPRESSION_VERSION>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <EXPRESSION_USES_LANGUAGE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
                     <IDENTIFIER>ENG</IDENTIFIER>
                     <TYPE>language</TYPE>
                  </URI>
                  <OP-CODE>ENG</OP-CODE>
                  <IDENTIFIER>ENG</IDENTIFIER>
                  <PREFLABEL>English</PREFLABEL>
                  <ALTLABEL>English</ALTLABEL>
               </EXPRESSION_USES_LANGUAGE>
               <EXPRESSION_TITLE type="data">
                  <VALUE>Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)</VALUE>
                  <LANG>en</LANG>
               </EXPRESSION_TITLE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
               <VERSION type="data">
                  <VALUE>001</VALUE>
               </VERSION>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="true"/></ukm:DocumentCurrentStatus><ukm:UnappliedEffects><ukm:UnappliedEffect AffectingYear="2019" AffectedNumber="952" AffectedYear="2013" AffectingProvisions="reg. 2(2)" URI="http://www.legislation.gov.uk/id/effect/key-fcfd5bb3d38ea546e2abb63accd6d516" AffectingNumber="714" AffectedProvisions="Art. 5(31)" Row="5" AffectingClass="UnitedKingdomStatutoryInstrument" Modified="2020-12-15T16:51:19Z" RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/eur/2013/952" Notes="This amendment not applied to legislation.gov.uk. Amending Regulations revoked (26.11/2020) by S.I. 2020/1379, regs. 1(2), 8" AppendedCommentary="2020 c. 1, Sch. 5 para. 1(1)" AffectedClass="EuropeanUnionRegulation" Comments="IP completion day" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-6fa36b5b8b06a360b88a72785817abd1" Type="substituted" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/714"><ukm:AffectedTitle>Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)</ukm:AffectedTitle><ukm:AffectedTitle>Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="article-5-31" URI="http://www.legislation.gov.uk/id/eur/2013/952/article/5/31" FoundRef="article-5">Art. 5(31)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-2-2" URI="http://www.legislation.gov.uk/id/uksi/2019/714/regulation/2/2">reg. 2(2)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="regulation-1-4" URI="http://www.legislation.gov.uk/id/uksi/2019/714/regulation/1/4">reg. 1(4)</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/714/regulation/1/2">reg. 1(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2020-12-31" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2013/952/pdfs/eur_20130952_adopted_en.pdf" Date="2013-10-09" Size="2031789"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2013/952/pdfs/eur_20130952_2013-10-30_en.pdf" Date="2013-10-30" Size="1162220" Revised="2013-10-30"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2013/952/pdfs/eur_20130952_2016-12-24_en.pdf" Date="2016-12-24" Size="1167701" Revised="2016-12-24"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2013/952/pdfs/eur_20130952_2019-05-15_en.pdf" Date="2019-05-15" Size="1566026" Revised="2019-05-15"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2013/952/pdfs/eur_20130952_2020-01-01_en.pdf" Date="2020-01-01" Size="1565776" Revised="2020-01-01"/> </ukm:Alternatives><ukm:CorrectionSlips><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/eur/2013/952/pdfs/eurcs_20130952_en_001.pdf" Date="2013-10-29" Size="968380"/><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/eur/2013/952/pdfs/eurcs_20130952_en_002.pdf" Date="2016-09-30" Size="316980"/></ukm:CorrectionSlips>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="290"/>
									<ukm:BodyParagraphs Value="290"/>
									<ukm:ScheduleParagraphs Value="0"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eur/2013/952/body" IdURI="http://www.legislation.gov.uk/id/eur/2013/952/body" NumberOfProvisions="290" RestrictExtent="E+W+S+N.I." RestrictStartDate="2022-07-01"><EUTitle DocumentURI="http://www.legislation.gov.uk/eur/2013/952/title/VII" IdURI="http://www.legislation.gov.uk/id/eur/2013/952/title/VII" NumberOfProvisions="54" id="title-VII" RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-08-01"><Number>TITLE VII</Number><Title><Strong>SPECIAL PROCEDURES</Strong></Title><EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2013/952/title/VII/chapter/5" IdURI="http://www.legislation.gov.uk/id/eur/2013/952/title/VII/chapter/5" NumberOfProvisions="9" id="title-VII-chapter-5" RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-08-01"><Number><Emphasis>CHAPTER 5</Emphasis></Number><Title><Strong><Emphasis>Processing</Emphasis></Strong></Title><EUSection DocumentURI="http://www.legislation.gov.uk/eur/2013/952/title/VII/chapter/5/section/1" IdURI="http://www.legislation.gov.uk/id/eur/2013/952/title/VII/chapter/5/section/1" NumberOfProvisions="1" id="title-VII-chapter-5-section-1" RestrictStartDate="2013-10-09" RestrictExtent="E+W+S+N.I."><Number><Expanded>Section 1</Expanded></Number><Title><Strong><Expanded>General provisions</Expanded></Strong></Title><P1group RestrictStartDate="2013-10-09" RestrictExtent="E+W+S+N.I."><Title>Rate of yield</Title><P1 DocumentURI="http://www.legislation.gov.uk/eur/2013/952/article/255" IdURI="http://www.legislation.gov.uk/id/eur/2013/952/article/255" id="article-255"><Pnumber>Article 255</Pnumber><P1para><Text>Except where a rate of yield has been specified in Union legislation governing specific fields, the customs authorities shall set either the rate of yield or average rate of yield of the processing operation or where appropriate, the method of determining such rate.</Text></P1para><P1para><Text>The rate of yield or average rate of yield shall be determined on the basis of the actual circumstances in which processing operations are, or are to be, carried out. That rate may be adjusted, where appropriate, in accordance with Article 28.</Text></P1para></P1></P1group></EUSection></EUChapter></EUTitle></EUBody></EURetained></Legislation>