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					<dc:identifier>http://www.legislation.gov.uk/eur/2015/2446/article/75</dc:identifier><dc:title>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</dc:title><dct:alternative>Commission Delegated Regulation (EU) 2015/2446</dct:alternative><dc:description>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</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:02015R2446-20200716</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:modified>2025-02-24</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2025-01-30</dct:valid>
					
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Modified="2021-01-29T09:15:35Z" AffectedProvisions="Art. 245(3)(4)" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingNumber="1219" URI="http://www.legislation.gov.uk/id/effect/key-af780e3c363c373454fe83e0c60a7bb0" Row="8" AffectedNumber="2446"><ukm:AffectedTitle>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</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="article-245-3" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/3" FoundRef="article-245">Art. 245(3)</ukm:Section><ukm:Section Ref="article-245-4" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/4" FoundRef="article-245">(4)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-3-4" URI="http://www.legislation.gov.uk/id/uksi/2019/1219/regulation/3/4">reg. 3(4)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2019/1219/regulation/1/3">reg. 1(3)</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/1219/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:UnappliedEffect AffectedYear="2015" Notes="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)" AffectedNumber="2446" AffectedProvisions="Art. 104(5)" AffectedClass="EuropeanUnionRegulation" AffectingEffectsExtent="E+W+S+N.I." Modified="2020-12-15T16:44:49Z" RequiresApplied="false" Row="9" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/1219" URI="http://www.legislation.gov.uk/id/effect/key-1e02ae1c75281fa103af2a2f097740e5" AffectingYear="2019" AffectingProvisions="reg. 4" AffectingNumber="1219" AffectedURI="http://www.legislation.gov.uk/id/eur/2015/2446" AppendedCommentary="2020 c. 1, Sch. 5 para. 1(1)" Comments="IP completion day" EffectId="key-1e02ae1c75281fa103af2a2f097740e5" Type="words substituted in earlier amending provision S.I. 2019/715, reg. 3(3)(f)" AffectingClass="UnitedKingdomStatutoryInstrument"><ukm:AffectedTitle>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</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="article-104-5" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/104/5" FoundRef="article-104">Art. 104(5)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-4" URI="http://www.legislation.gov.uk/id/uksi/2019/1219/regulation/4">reg. 4</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="regulation-1-3" URI="http://www.legislation.gov.uk/id/uksi/2019/1219/regulation/1/3">reg. 1(3)</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/1219/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:UnappliedEffect Comments="IP completion day" RequiresApplied="false" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2019" AffectingNumber="715" EffectId="key-c7af4c293c068a6ce0c7848a4535124b" URI="http://www.legislation.gov.uk/id/effect/key-c7af4c293c068a6ce0c7848a4535124b" Row="10" AffectedProvisions="Art. 5(1)(a)(iv)" AffectingClass="UnitedKingdomStatutoryInstrument" Notes="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)" AppendedCommentary="(as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)" Modified="2023-04-12T12:16:53Z" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/715" AffectedYear="2015" Type="revoked" AffectingProvisions="reg. 3(2)" AffectedNumber="2446" AffectedClass="EuropeanUnionRegulation" AffectedURI="http://www.legislation.gov.uk/id/eur/2015/2446"><ukm:AffectedTitle>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</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="article-5-1-a-iv" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/5/1/a/iv" FoundRef="article-5">Art. 5(1)(a)(iv)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Customs Safety and Security Procedures (EU Exit) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-3-2" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/2">reg. 3(2)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/715/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:UnappliedEffect AffectedYear="2015" AffectedURI="http://www.legislation.gov.uk/id/eur/2015/2446" RequiresApplied="false" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-6ad15368ee46182898c98195658dd58c" AffectingNumber="715" Notes="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)" AffectedNumber="2446" Row="41" AppendedCommentary="(as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)" AffectingProvisions="reg. 3(3)(l)" Comments="IP completion day" AffectedProvisions="Art. 245(1A)" Type="inserted" AffectingYear="2019" URI="http://www.legislation.gov.uk/id/effect/key-6ad15368ee46182898c98195658dd58c" Modified="2023-04-12T12:16:53Z" AffectedClass="EuropeanUnionRegulation" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/715"><ukm:AffectedTitle>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</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="article-245-1A" URI="http://www.legislation.gov.uk/id/eur/2015/2446/article/245/1A" FoundRef="article-245">Art. 245(1A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Customs Safety and Security Procedures (EU Exit) Regulations 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-3-3-l" URI="http://www.legislation.gov.uk/id/uksi/2019/715/regulation/3/3/l">reg. 3(3)(l)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2019/715/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/2015/2446/pdfs/eur_20152446_adopted_en.pdf" Date="2015-07-28" Size="15028593"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2446/pdfs/eur_20152446_2016-05-01_en.pdf" Date="2016-05-01" Size="8514793" Revised="2016-05-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2446/pdfs/eur_20152446_2018-09-02_en.pdf" Date="2018-09-02" Size="9382027" Revised="2018-09-02"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2446/pdfs/eur_20152446_2019-07-25_en.pdf" Date="2019-07-25" Size="9079916" Revised="2019-07-25"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2446/pdfs/eur_20152446_2020-07-16_en.pdf" Date="2020-07-16" Size="9932242" Revised="2020-07-16"/> </ukm:Alternatives><ukm:CorrectionSlips><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/eur/2015/2446/pdfs/eurcs_20152446_en_001.pdf" Date="2016-04-02" Size="317275"/></ukm:CorrectionSlips>
					
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				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/body" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/body" NumberOfProvisions="269" RestrictExtent="E+W+S+N.I." RestrictStartDate="2025-01-30"><EUTitle DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/title/III" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/title/III" NumberOfProvisions="32" id="title-III" RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-08-01"><Number>TITLE III</Number><Title>
               <Strong>CUSTOMS DEBT AND GUARANTEES</Strong>
            </Title><EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/title/III/chapter/1" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/title/III/chapter/1" NumberOfProvisions="9" id="title-III-chapter-1" RestrictStartDate="2020-07-16" RestrictExtent="E+W+S+N.I."><Number>
                  <Emphasis>CHAPTER 1</Emphasis>
               </Number><Title>
                  <Strong>
                     <Emphasis>Incurrence of a customs debt</Emphasis>
                  </Strong>
               </Title><EUSubsection DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/title/III/chapter/1/subsection/1" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/title/III/chapter/1/subsection/1" NumberOfProvisions="5" id="title-III-chapter-1-subsection-1" RestrictStartDate="2020-07-16" RestrictExtent="E+W+S+N.I."><Number>
                     <Expanded>Subsection 1</Expanded>
                  </Number><Title>
                     <Expanded>
                        <Strong>Rules for calculation of the amount of import or export duty</Strong>
                     </Expanded>
                  </Title><P1group RestrictStartDate="2015-07-28" RestrictExtent="E+W+S+N.I."><Title>Specific import duty on processed products resulting from outward processing or replacement products(Article 86(5) of the Code)</Title><P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/75" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/75" id="article-75">
                        <Pnumber>Article 75</Pnumber>
                        <P1para>
                           <Text>Where a specific import duty is to be applied in relation to processed products resulting from the outward processing procedure or replacement products, the amount of the import duty shall be calculated on the basis of the customs value of the processed products at the time of acceptance of the customs declaration for release for free circulation minus the statistical value of the corresponding temporary export goods at the time when they were placed under outward processing, multiplied by the amount of import duty applicable to the processed products or replacement products, divided by the customs value of the processed products or replacement products.</Text>
                        </P1para>
                     </P1></P1group></EUSubsection></EUChapter></EUTitle></EUBody></EURetained></Legislation>