http://www.legislation.gov.uk/eur/2015/2446/article/5Commission 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 CodeCommission Delegated Regulation (EU) 2015/2446Commission 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 CodeKing's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2446-20200716texttext/xmlen2025-02-24Expert Participation2025-01-30 TITLE I <Strong>GENERAL PROVISIONS</Strong> CHAPTER 2 <Strong> <Emphasis>Rights and obligations of persons with regard to the customs legislation</Emphasis> </Strong> Subsection 2 <Expanded> <Strong>Registration of persons with the customs authorities</Strong> </Expanded> Economic operators not established in the customs territory of the Union(Article 22(2) and 9(2) of the Code)Article 51An economic operator not established in the customs territory of the Union shall register before:alodging a customs declaration in the customs territory of the Union other than the following declarations:a customs declaration made in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018 for oral declarations, declarations made by conduct, paper-based declarations made by travellers in respect of goods carried by them, or declarations for goods in postal consignments;a customs declaration for placing goods under the temporary admission procedure or a re-export declaration to discharge that procedure;a customs declaration made under the Convention on a common transit procedure by an economic operator established in a common transit country;...blodging an exit or entry summary declaration in the customs territory of the Union;clodging a temporary storage declaration in the customs territory of the Union;dacting as a carrier for the purposes of transport by sea, inland waterway or air;eacting as a carrier who is connected to the customs system and wishes to receive any of the notifications provided for in the customs legislation regarding the lodging or amendment of entry summary declarations; f requesting registration and endorsement of proof of customs status of Union goods. 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3Notwithstanding paragraph 1(a)(iii), economic operators established in a common transit country shall register with the customs authorities before lodging a customs declaration under the Convention on a common transit procedure where that declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . OJ L 226, 13.8.1987, p. 2. Substituted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 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.Inserted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 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.Art. 5(1)(a)(iv) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1))Art. 5(2) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1))Art. 5(4) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1))Art. 5(5) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1))Art. 5(6) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(2) (as substituted by S.I. 2020/1379, regs. 1(3), 4(1))Words in Art. 5(1)(a)(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)(c) (as amended by S.I. 2020/1624, regs. 1(2), 9 and S.I. 2020/1379, regs. 1(3), 4(2)(b)); 2020 c. 1, Sch. 5 para. 1(1)