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Commission Delegated Regulation (EU) 2015/2446Show full 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

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  • 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)

Subsection 3 U.K. Goods other than means of transport, pallets and containers

Article 219U.K.Personal effects and goods for sports purposes imported by travellers(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted in respect of goods imported by travellers resident outside of the customs territory of the Union where any of the following conditions is fulfilled:

(a)

the goods are personal effects reasonably required for the journey;

(b)

the goods are intended to be used for sports purposes.

Article 220U.K.Welfare material for seafarers(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for welfare materials for seafarers in the following cases:

(a)

they are used on a vessel engaged in international maritime traffic;

(b)

they are unloaded from such a vessel and temporarily used ashore by the crew;

(c)

they are used by the crew of such a vessel in cultural or social establishments managed by non-profit-making organisations or in places of worship where services for seafarers are regularly held.

[F1The applicant and the holder of the procedure may be established inside the customs territory of the Union.]

Textual Amendments

Article 221U.K.Disaster relief material(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for disaster relief material where it is used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Union.

The applicant and the holder of the procedure may be established inside the customs territory of the Union.

Article 222U.K.Medical, surgical and laboratory equipment(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for medical, surgical and laboratory equipment which is dispatched on loan at the request of a hospital or other medical institution which has urgent need of such equipment to make up for the inadequacy of its own facilities and where it is intended for diagnostic or therapeutic purposes. The applicant and the holder of the procedure may be established inside the customs territory of the Union.

Article 223U.K.Animals(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for animals owned by a person established outside the customs territory of the Union.

[F2The applicant and the holder of the procedure may be established in the customs territory of the Union.]

Textual Amendments

Article 224U.K.Goods for use in frontier zones(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for the following goods intended to be used in frontier zones:

(a)

equipment owned and used by persons established in a frontier zone of a third country adjacent to the frontier zone in the Union where the goods are to be used;

(b)

goods used for projects for the building, repair or maintenance of infrastructure in such a frontier zone in the Union under the responsibility of public authorities.

[F3The applicant and the holder of the procedure may be established inside the customs territory of the Union for goods mentioned in point (b).]

Textual Amendments

Article 225U.K.Sound-, image- or data-carrying media and publicity material(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for the following goods:

(a)

media carrying sound, image or data supplied free of charge and used for the purposes of demonstration prior to commercialisation, producing sound track, dubbing or reproduction;

(b)

material used exclusively for publicity purposes, which includes means of transport specially equipped for those purposes.

Article 226U.K.Professional equipment(Article 250(2)(d) of the Code)

1.Total relief from import duty shall be granted for professional equipment which fulfils the following conditions:

(a)it is owned by a person established outside the customs territory of the Union;

(b)it is imported either by a person established outside the customs territory of the Union or by an employee of the owner established in the customs territory of the Union;

(c)it is used by the importer or under their supervision, except in cases of audiovisual co-productions.

2.Notwithstanding paragraph 1, total relief from import duty shall be granted for portable musical instruments temporarily imported by travellers in order to be used as professional equipment. The travellers may be resident inside or outside the customs territory of the Union.

3.Total relief from import duty shall not be granted in respect of professional equipment which is to be used for any of the following:

(a)the industrial manufacture of goods;

(b)the industrial packaging of goods;

(c)the exploitation of natural resources;

(d)the construction, repair or maintenance of buildings;

(e)earth moving and like projects.

Points (c), (d) and (e) shall not apply to hand tools.

Article 227U.K.Pedagogic material and scientific equipment(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for pedagogic material and scientific equipment where the following conditions are fulfilled:

(a)

they are owned by a person established outside the customs territory of the Union;

(b)

they are imported by not-for-profit public or private scientific, teaching or vocational training establishments, and are exclusively used in teaching, vocational training or scientific research under the responsibility of the importing establishment;

(c)

they are imported in reasonable numbers, having regard to the purpose of the import;

(d)

they are not used for purely commercial purposes.

[F3The applicant and the holder of the procedure may be established inside the customs territory of the Union.]

Textual Amendments

Article 228U.K.Packings(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for the following goods:

(a)

packings imported filled and intended for re-export, whether empty or filled;

(b)

packings imported empty and intended for re-export filled.

[F2The applicant and the holder of the procedure may be established in the customs territory of the Union.]

Textual Amendments

Article 229U.K.Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles where the following conditions are fulfilled:

(a)

they are owned by a person established outside the customs territory of the Union;

(b)

they are used in manufacturing by a person established in the customs territory of the Union and more than 50 % of the production resulting from their use is exported.

[F3The applicant and the holder of the procedure may be established inside the customs territory of the Union.]

Textual Amendments

Article 230U.K.Special tools and instruments(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for special tools and instruments where the following conditions are fulfilled:

(a)

they are owned by a person established outside the customs territory of the Union;

(b)

they are made available to a person established in the customs territory of the Union for the manufacture of goods and more than 50 % of the resulting goods is exported.

[F3The applicant and the holder of the procedure may be established inside the customs territory of the Union.]

Textual Amendments

Article 231U.K.Goods used to carry out tests or subject to tests(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for goods in any of the following situations:

(a)

they are subject to tests, experiments or demonstrations;

(b)

they are subject to a satisfactory acceptance test provided for in a sales contract;

(c)

they are used to carry out tests, experiments or demonstrations without financial gain.

[F2The applicant and the holder of the procedure may be established in the customs territory of the Union.]

Textual Amendments

Article 232U.K.Samples(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for samples solely used for being shown or demonstrated in the customs territory of the Union provided that the quantity of the samples is reasonable having regard to that use.

[F2The applicant and the holder of the procedure may be established in the customs territory of the Union.]

Textual Amendments

Article 233U.K.Replacement means of production(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for replacement means of production which are temporarily made available to a customer by a supplier or repairer pending the delivery or repair of similar goods.

[F2The applicant and the holder of the procedure may be established in the customs territory of the Union.]

Textual Amendments

Article 234U.K.Goods for events or for sale in certain situations(Article 250(2)(d) of the Code)

1.Total relief from import duty shall be granted for goods to be exhibited or used at a public event not purely organised for the commercial sale of the goods, or obtained at such events from goods placed under the temporary admission procedure.

In exceptional cases, the customs authorities may grant total relief from import duty for goods to be exhibited or used at other events, or obtained at such other events from goods placed under the temporary admission procedure.

2.Total relief from import duty shall be granted for goods delivered by the owner for inspection to a person in the Union who has the right to purchase them after inspection.

3.Total relief from import duty shall be granted for the following:

(a)works of art, collector's items and antiques as defined in Annex IX to Directive 2006/112/EC, imported for the purposes of exhibition, with a view to possible sale;

(b)goods other than newly manufactured ones imported with a view to their sale by auction.

[F24. The applicant and the holder of the procedure may be established in the customs territory of the Union.]

Textual Amendments

Article 235U.K.Spare parts, accessories and equipment(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for spare parts, accessories and equipment which are used for repair and maintenance, including overhaul, adjustments and preservation, of goods placed under the temporary admission procedure.

[F2The applicant and the holder of the procedure may be established in the customs territory of the Union.]

Textual Amendments

[F3Article 235a U.K. Goods to be moved or used in the context of military activities

(Article 250(2)(d) of the Code)

Total relief from import duty shall be granted for goods to be moved or used in the context of military activities under cover of a NATO form 302 or an EU form 302.

The applicant and the holder of the procedure may be established inside the customs territory of the Union.]

Textual Amendments

Article 236U.K.Other goods(Article 250(2)(d) of the Code)

Total relief from import duty may be granted for goods other than those referred to in Articles 208 to 216 and 219 to 235 or not complying with the conditions of those Articles, in either of the following situations:

(a)

the goods are imported occasionally for a period not exceeding three months;

(b)

the goods are imported in particular situations having no economic effect in the Union.

[F2The applicant and the holder of the procedure may be established in the customs territory of the Union in the situations referred to under point (b).]

Textual Amendments

Article 237U.K.Special time-limits for discharge(Article 215(4) of the Code)

1.For the goods referred to in Articles 231(c), 233 and 234(2), the time-limit for discharge shall be 6 months from the time the goods are placed under the temporary admission procedure.

2.For animals referred to in Article 223, the time-limit for discharge shall not be shorter than 12 months from the time the animals are placed under the temporary admission procedure.

[F33. For goods referred to in the first paragraph of Article 235a, the time limit for discharge shall be 24 months from the time the goods are placed under the temporary admission procedure, unless international agreements establish a longer time limit.]

Textual Amendments

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