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

Changes over time for: Article 104

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There are outstanding changes not yet made to Commission Delegated Regulation (EU) 2015/2446. Any changes that have already been made to the legislation appear in the content and are referenced with annotations.

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Changes and effects yet to be applied to Article 104:

Art. 104(1)(m) words substituted by S.I. 2019/715 reg. 3(3)(e)(iii) (This amendment not applied to legislation.gov.uk. Reg. 3(3)(e)(iii) substituted immediately before IP completion day by S.I. 2020/1379, regs. 1(3), 4(2)(e))
Art. 104(2) revoked by S.I. 2019/715 reg. 3(2) (This amendment not applied to legislation.gov.uk. Reg. 3(2) substituted immediately before IP completion day by S.I. 2020/1379, regs. 1(3), 4(1))
Art. 104(3) word substituted by S.I. 2019/715 reg. 3(3)(e)(v) (This amendment not applied to legislation.gov.uk. Reg. 3(3)(e)(v) substituted immediately before IP completion day by S.I. 2020/1379, regs. 1(3), 4(2)(f))
Art. 104(4) word substituted by S.I. 2019/715 reg. 3(3)(e)(vi) (This amendment not applied to legislation.gov.uk. Reg. 3(3)(e)(vi) omitted immediately before IP completion day by virtue of S.I. 2020/1379, regs. 1(3), 4(2)(g))

Changes and effects yet to be applied to the whole legislation item and associated provisions

Art. 5(1)(a)(i) words substituted by S.I. 2019/714 reg. 3(2)(b)(ii)(aa) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked (26.11/2020) by S.I. 2020/1379, regs. 1(2), 8)
Art. 5(1)(a)(iv) omitted by S.I. 2019/714 reg. 3(2)(b)(ii)(bb) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked (26.11/2020) by S.I. 2020/1379, regs. 1(2), 8)
Art. 5(1)(a)(iv) revoked by S.I. 2019/715 reg. 3(2) (This amendment not applied to legislation.gov.uk. Reg. 3(2) substituted immediately before IP completion day by S.I. 2020/1379, regs. 1(3), 4(1))
Art. 5(2A) inserted by S.I. 2019/714 reg. 3(2)(d) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked (26.11/2020) by S.I. 2020/1379, regs. 1(2), 8)
Art. 7(1)(b) words substituted by S.I. 2019/714 reg. 3(4)(a)(ii) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked (26.11/2020) by S.I. 2020/1379, regs. 1(2), 8)
Annex 12-1 Ch. 3 words substituted by S.I. 2019/714 reg. 3(5) (This amendment not applied to legislation.gov.uk. Amending Regulations revoked (26.11/2020) by S.I. 2020/1379, regs. 1(2), 8)
Art. 104(5) words substituted in earlier amending provision S.I. 2019/715, reg. 3(3)(f) by S.I. 2019/1219 reg. 4 (This amendment not applied to legislation.gov.uk. Reg. 4 revoked immediately before IP completion day by S.I. 2020/1379, regs. 1(3), 7(2))
Art. 104(6) inserted by S.I. 2019/1219 reg. 3(2) (This amendment not applied to legislation.gov.uk. Reg. 3(2)(3) revoked immediately before IP completion day by S.I. 2020/1379, regs. 1(3), 7(2))
Art. 244(5)-(8) inserted by S.I. 2019/1219 reg. 3(3) (This amendment not applied to legislation.gov.uk. Reg. 3(2)(3) revoked immediately before IP completion day by S.I. 2020/1379, regs. 1(3), 7(2))
Art. 245(1A) inserted by S.I. 2019/715 reg. 3(3)(l) (This amendment not applied to legislation.gov.uk. Reg. 3(3)(l) omitted immediately before IP completion day by virtue of S.I. 2020/1379, regs. 1(3), 4(2)(n))
Art. 245(2)(h)-(j) inserted by S.I. 2023/1011 reg. 2(2)
Art. 245(3)(4) inserted by S.I. 2019/1219 reg. 3(4) (This amendment not applied to legislation.gov.uk. Reg. 3(1)(4) revoked on IP completion day by S.I. 2020/1613, regs. 1(2), 3)

Article 104U.K.Waiver from the obligation to lodge an entry summary declaration(Article 127(2)(b) of the Code)

1.The lodging of an entry summary declaration shall be waived in respect of the following goods:

(a)electrical energy;

(b)goods entering by pipeline;

(c)items of correspondence;

(d)[F1personal effects, household linen, furnishings and equipment intended for the personal use of the persons concerned or for meeting their household needs], provided that they are not carried under a transport contract;

(e)goods for which an oral customs declaration is permitted in accordance with [F2provision made by or under the Taxation (Cross-border Trade) Act 2018] provided that they are not carried under a transport contract;

[F3(f) goods referred to in Article 138(b) to (d) and (h) or in Article 139(1) [F4in respect of which a customs declaration is permitted to be made] [F5by conduct in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018] provided that they are not carried under a transport contract;]

(g)goods contained in travellers’ personal baggage F6....

[F3(h) goods moved or used in the context of military activities under cover of a NATO form 302 or an EU form 302;]

(i)weapons and military equipment brought into the customs territory of the Union by the authorities in charge of the military defence of [F7the United Kingdom], in military transport or transport operated for the sole use of the military authorities;

(j)the following goods brought into the customs territory of the Union directly from offshore installations operated by a person established in the customs territory of the Union:

(i)

goods which were incorporated in those offshore installations for the purposes of their construction, repair, maintenance or conversion;

(ii)

goods which were used to fit or equip the offshore installations;

(iii)

provisions used or consumed on the offshore installations;

(iv)

non-hazardous waste from the said offshore installations;

(k)goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963, other consular conventions or the New York Convention of 16 December 1969 on special missions;

(l)the following goods on board vessels and aircraft:

(i)

goods which have been supplied for incorporation as parts of or accessories in those vessels and aircraft;

(ii)

goods for the operation of the engines, machines and other equipment of those vessels or aircrafts;

(iii)

foodstuffs and other items to be consumed or sold on board;

[F3(m) goods brought into the customs territory of the Union from [F8the Isle of Man, the Channel Islands or] GibraltarF9...;]

(n)products of sea-fishing and other products taken from the sea outside the customs territory of the Union by [F10United Kingdom] fishing vessels;

(o)vessels, and the goods carried thereon, entering the territorial waters of [F11the United Kingdom] with the sole purpose of taking on board supplies without connecting to any of the port facilities;

(p)goods covered by ATA or CPD carnets provided they are not carried under a transport contract[F3;]

[F12(q ) waste from ships, under the condition that the advance waste notification as referred to in Article 6 of Directive (EU) 2019/883 has been made in the maritime National Single Window or through other reporting channels acceptable to the competent authorities including customs.]

[F32 . The lodging of an entry summary declaration shall be waived in respect of goods in postal consignmentsF13....]

F143.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F34. The lodging of an entry summary declaration shall be waived in respect of goods in a consignment the intrinsic value of which does not exceed [F15£19], provided that the customs authorities accept, with the agreement of the economic operator, to carry out a risk analysis using the information contained in, or provided by, the system used by the economic operatorF16....]

5.[F17The] lodging of an entry summary declaration shall be waived in respect of goods which F18... are in transit to or are brought into the customs territory of the Union from a place where, in relation to that territory, such a declaration was not required before exit day.

[F196.The lodging of an entry summary declaration shall be waived in respect of goods described in regulation 26(5) of the Customs (Northern Ireland) (EU Exit) Regulations 2020.]

Textual Amendments

F1Words in Art. 104(1)(d) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(e)(i) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F2Words in Art. 104(1)(e) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(e)(ia) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(d)); 2020 c. 1, Sch. 5 para. 1(1)

F3Substituted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.

F4Words in Art. 104(1)(f) substituted (1.7.2022) by The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633), regs. 1, 3(2)(a)

F5Words in Art. 104(1)(f) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(e)(ib) (as inserted by S.I. 2020/1379, regs. 1(3), 4(2)(d)); 2020 c. 1, Sch. 5 para. 1(1)

F6Words in Art. 104(1)(g) omitted (1.7.2022) by virtue of The Customs (Safety and Security Procedures) Regulations 2022 (S.I. 2022/633), regs. 1, 3(2)(b)

F7Words in Art. 104(1)(i) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(e)(ii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F8Words in Art. 104(1)(m) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(e)(iii)(aa) (as substituted by S.I. 2020/1379, regs. 1(3), 4(2)(e)); 2020 c. 1, Sch. 5 para. 1(1)

F9Words in Art. 104(1)(m) omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(3)(e)(iii)(bb) (as substituted by S.I. 2020/1379, regs. 1(3), 4(2)(e))

F10Words in Art. 104(1)(n) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(e)(iv) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)

F11Words in Art. 104(1)(o) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 3(3)(e)(ii) (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)