http://www.legislation.gov.uk/eur/2015/2447/article/199Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs CodeCommission Implementing Regulation (EU) 2015/2447Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down 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:02015R2447-20201209texttext/xmlen2025-02-25Expert Participation2025-01-30 TITLE V <Strong>GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS</Strong> CHAPTER 1 <Emphasis> <Strong>Customs status of goods</Strong> </Emphasis> Section 2 <Expanded> <Strong>Proof of customs status of Union goods</Strong> </Expanded> Subsection 1 <Expanded> <Strong>General provisions</Strong> </Expanded> Means of proof of the customs status of Union goods(Article 153(2) of the Code) Article 199 1 Any of the following means, as applicable, shall be used to prove that the goods have the customs status of Union goods: a the transit declaration data of goods placed under internal transit. In that case Article 119(3) of Delegated Regulation (EU) 2015/2446 does not apply; b T2L or T2LF data referred to in Article 205 of this Regulation; c the customs goods manifest referred to in Article 206 of this Regulation; d the invoice or transport document referred to in Article 211 of this Regulation; e the fishing logbook, landing declaration, transhipment declaration and vessel monitoring system data, as appropriate, referred to in Article 213 of this Regulation; f a means of proof referred to in Articles 207 to 210 of this Regulation; g the excise declaration data referred to in Articles 21, 26 and 34 of Council Directive 2008/118/EC ; h the label referred to in Article 290 of this Regulation. 2 By derogation from paragraph 1 of this Article, until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to the Implementing Decision 2014/255/EU, the proof of the customs status of Union goods may be provided in the form of the shipping company’s manifest relating to those goods. 3 By derogation from paragraph 1(d) of this Article, until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to the Implementing Decision 2014/255/EU, the proof of the customs status of Union goods may be provided in the form of an invoice or transport document relating to goods the value of which exceeds EUR 15 000. 4 Where the means of proof referred to in paragraph 1 is used for goods with the customs status of Union goods with a packaging not having the customs status of Union goods, that means of proof shall include the following indication: N packaging — [code 98200] 5 Where the means of proof referred to in paragraph 1(b), (c) and (d) is issued retrospectively, it shall include the following indication: Issued retrospectively — [code 98201] 6 The means of proof referred to in paragraph 1 shall not be used in respect of goods for which the export formalities have been completed or which have been placed under the outward processing procedure. Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC ( OJ L 9, 14.1.2009, p. 12 ). Substituted by Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code.