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 (c. 2446)

TITLE I U.K. GENERAL PROVISIONS

CHAPTER 2 U.K. Rights and obligations of persons with regard to the customs legislation

Subsection 1 U.K. Common data requirements for data exchange and storage

Article 2 U.K. Common data requirements(Article 6(2) of the Code)

1. The exchange and storage of information required for applications and decisions shall be subject to the common data requirements set out in Annex A.

[F1 2. The Commissioners for His Majesty’s Revenue and Customs must publish a public notice specifying—

(a) the common data requirements for the exchange and storage of information required for entry summary declarations and exit summary declarations, and

(b) the manner and form in which that data is to be exchanged and stored.]

[F2 3. By way of derogation from paragraph 1 of this Article, until the date of deployment of the first phase of the upgrading of the binding tariff information (‘BTI’) system and the Surveillance 2 system referred to in the Annex to Implementing Decision 2014/255/EU, column 1a of Annex A of this Regulation shall not apply and the respective data requirements set out in Annexes 2 to 5 to Commission Delegated Regulation (EU) 2016/341(1) shall apply.

By way of derogation from paragraph 1 of this Article, until the date of the upgrading of the AEO system referred to in the Annex to Implementing Decision 2014/255/EU, column 2 of Annex A of this Regulation shall not apply and the respective data requirements set out in Annexes 6 and 7 to Delegated Regulation (EU) 2016/341 shall apply.

F3 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may decide that appropriate alternative data requirements to those laid down in Annex A of this Regulation are to apply in respect of the following applications and authorisations:

(a) Applications and authorisations relating to the simplification for the determination of amounts being part of the customs value of the goods;

(b) Applications and authorisations relating to comprehensive guarantees;

(c) Applications and authorisations for deferred payment;

(d) Applications and authorisations for the operation of temporary storage facilities as referred to in Article 148 of the Code;

(e) Applications and authorisations for regular shipping services;

(f) Applications and authorisations for authorised issuer;

(g) Applications and authorisations for the status of authorised weigher of bananas;

(h) Applications and authorisations for self-assessment;

(i) Applications and authorisations for the status of authorised consignee for TIR operations;

(j) Applications and authorisations for the status of authorised consignor for Union transit;

(k) Applications and authorisations for the status of authorised consignee for Union transit;

(l) Applications and authorisations for the use of seals of a special type;

(m) Applications and authorisations for the use of a transit declaration with reduced dataset;

(n) Applications and authorisations for the use of an electronic transport document as customs declaration.

6. Where a Member State decides in accordance with paragraph 5 that alternative data requirements are to apply, it shall ensure that those alternative data requirements allow the Member State to verify that the conditions for granting the authorisation concerned are fulfilled, and that they include at least the following requirements:

(a) The identification of the applicant/holder of the authorisation (data element 3/2 Applicant/Holder of the authorisation or decision identification or, where lacking a valid EORI number of the applicant, data element 3/1 Applicant/Holder of the authorisation or decision);

(b) The type of application or authorisation (data element 1/1 Application/Decision code type);

(c) The use of the authorisation in one or more Member States (data element 1/4 Geographical validity — Union), where applicable.

7. Until the date of deployment of the UCC Customs Decisions system, customs authorities may allow that the data requirements for applications and authorisations set out in Annex 12 to Delegated Regulation (EU) 2016/341 shall apply instead of the data requirements laid down in Annex A to this Regulation for the following procedures:

(a) Applications and authorisations for the use of simplified declaration;

(b) Applications and authorisations for centralised clearance;

(c) Applications and authorisations for entry of data in the declarant's records;

(d) Applications and authorisations for the use of inward processing;

(e) Applications and authorisations for the use of outward processing;

(f) Applications and authorisations for the use of end use;

(g) Applications and authorisations for the use of temporary admission;

(h) Applications and authorisations for the operation of storage facilities for customs warehousing;

8. Notwithstanding paragraph 7, until the dates of deployment of the UCC Automated Export System (AES) or of the upgrading of the National Import Systems, where an application for an authorisation is based on a customs declaration in accordance with Article 163(1) of this Regulation, the customs declaration shall also contain the following data:

(a) Data requirements common to all procedures:

• (a) Nature of the processing or use of the goods;

• Technical descriptions of the goods and/or processed products and means of identifying them;

• Estimated period for discharge;

• Proposed office of discharge (not for end-use); and

• Place of processing or use.

(b) Specific data requirements for inward processing:

• (b) Codes of economic conditions referred to in the Appendix to Annex 12 of Delegated Regulation (EU) 2016/341;

• Estimated rate of yield or method by which that rate is to be determined; and

• Whether the calculation of the amount of import duty should be made in accordance with Article 86(3) of the Code (indicate ‘yes’ or ‘no’).]

Textual Amendments

F1 Art. 2(2) substituted (30.1.2025 with effect in respect of goods brought into Great Britain on or after 31.1.2025) by The Customs (Safety and Security Procedures) Regulations 2025 (S.I. 2025/20), regs. 1(1), 2(2)(a) (with reg. 1(2))

F2 Inserted by Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446.

F3 Art. 2(4) omitted (30.1.2025 with effect in respect of goods brought into Great Britain on or after 31.1.2025) by virtue of The Customs (Safety and Security Procedures) Regulations 2025 (S.I. 2025/20), regs. 1(1), 2(2)(b) (with reg. 1(2))

(1)

[F2 Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 ( OJ L 69, 15.3.2016, p. 1 ).]

Textual Amendments

F2 Inserted by Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446.