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					<dc:identifier>http://www.legislation.gov.uk/eur/2015/2446/article/88</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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Reg. 3(1)(4) revoked on IP completion day by S.I. 2020/1613, regs. 1(2), 3" AffectedNumber="2446" AffectingNumber="1219" URI="http://www.legislation.gov.uk/id/effect/key-af780e3c363c373454fe83e0c60a7bb0" AffectingProvisions="reg. 3(4)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/1219" Row="8" AffectedYear="2015" AffectedURI="http://www.legislation.gov.uk/id/eur/2015/2446" Type="inserted" AffectingClass="UnitedKingdomStatutoryInstrument" Comments="IP completion day"><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" Modified="2020-12-15T16:44:49Z" URI="http://www.legislation.gov.uk/id/effect/key-1e02ae1c75281fa103af2a2f097740e5" AffectedNumber="2446" AffectingYear="2019" AffectedURI="http://www.legislation.gov.uk/id/eur/2015/2446" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg. 4" Row="9" AffectedProvisions="Art. 104(5)" RequiresApplied="false" Comments="IP completion day" Type="words substituted in earlier amending provision S.I. 2019/715, reg. 3(3)(f)" 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)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/1219" EffectId="key-1e02ae1c75281fa103af2a2f097740e5" AffectedClass="EuropeanUnionRegulation" AffectingEffectsExtent="E+W+S+N.I." 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Reg. 3(2) substituted immediately before IP completion day by S.I. 2020/1379, regs. 1(3), 4(1)" AffectedURI="http://www.legislation.gov.uk/id/eur/2015/2446" AffectingProvisions="reg. 3(2)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2019/715" AffectingEffectsExtent="E+W+S+N.I." 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Reg. 3(3)(l) omitted immediately before IP completion day by virtue of S.I. 2020/1379, regs. 1(3), 4(2)(n)" AffectedYear="2015" AppendedCommentary="(as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)" AffectedURI="http://www.legislation.gov.uk/id/eur/2015/2446" AffectingNumber="715" EffectId="key-6ad15368ee46182898c98195658dd58c" AffectedClass="EuropeanUnionRegulation" AffectedNumber="2446" Row="41" Comments="IP completion day" AffectingYear="2019" AffectingEffectsExtent="E+W+S+N.I." 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					<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/3" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/title/III/chapter/3" NumberOfProvisions="16" id="title-III-chapter-3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2021-08-01"><Number>
                  <Emphasis>CHAPTER 3</Emphasis>
               </Number><Title>
                  <Strong>
                     <Emphasis>Recovery and payment of duty and repayment and remission of the amount of import and export duty</Emphasis>
                  </Strong>
               </Title><EUSubsection DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/title/III/chapter/3/subsection/1" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/title/III/chapter/3/subsection/1" NumberOfProvisions="2" id="title-III-chapter-3-subsection-1" RestrictStartDate="2015-07-28" RestrictExtent="E+W+S+N.I."><Number>
                     <Expanded>Subsection 1</Expanded>
                  </Number><Title>
                     <Expanded>
                        <Strong>Notification of the customs debt and claim for payment from guaranteeing association</Strong>
                     </Expanded>
                  </Title><P1group RestrictStartDate="2015-07-28" RestrictExtent="E+W+S+N.I."><Title>Exemption from notification of the customs debt(Article 102(1)(d) of the Code)</Title><P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/88" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/88" id="article-88">
                        <Pnumber>Article 88</Pnumber>
                        <P1para>
                           <P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/88/1" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/88/1" id="article-88-1">
                              <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                              <P2para>
                                 <Text>The customs authorities may refrain from notifying a customs debt incurred through non-compliance under Article 79 or 82 of the Code where the amount of import or export duty concerned is less than EUR 10.</Text>
                              </P2para>
                           </P2>
                           <P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/88/2" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/88/2" id="article-88-2">
                              <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                              <P2para>
                                 <Text>Where the customs debt was initially notified with an amount of import or export duty which was less than the amount of import or export duty payable, the customs authorities may refrain from notifying the customs debt for the difference between those amounts provided that it is less than EUR 10.</Text>
                              </P2para>
                           </P2>
                           <P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2446/article/88/3" IdURI="http://www.legislation.gov.uk/id/eur/2015/2446/article/88/3" id="article-88-3">
                              <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                              <P2para>
                                 <Text>The limitation of EUR 10 referred to in paragraphs 1 and 2 shall apply to each recovery action.</Text>
                              </P2para>
                           </P2>
                        </P1para>
                     </P1></P1group></EUSubsection></EUChapter></EUTitle></EUBody></EURetained></Legislation>