<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eur/2015/2447" IdURI="http://www.legislation.gov.uk/id/eur/2015/2447" NumberOfProvisions="356" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2025-01-30"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/eur/2015/2447/article/301</dc:identifier><dc:title>Commission 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 Code</dc:title><dct:alternative>Commission Implementing Regulation (EU) 2015/2447</dct:alternative><dc:description>Commission 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 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:02015R2447-20201209</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:modified>2025-02-25</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2025-01-30</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eur/2015/2447/article/301/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eur/2015/2447/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eur/2015/2447" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eur/2015/2447/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eur/2015/2447/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eur/2015/2447/body" title="body"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/attachments" href="http://www.legislation.gov.uk/eur/2015/2447/attachments" title="attachments"/>
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eur/2015/2447/article/301/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eur/2015/2447/article/301/2020-12-31" title="2020-12-31"/>					
					
					<atom:link rel="http://www.legislation.gov.uk/def/legislation/EffectsApplied" href="https://www.legislation.gov.uk/changes/applied/affected/eur/2015/2447" title="Amended by UK"/>
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2015/2447/article/301/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2015/2447/article/301/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2015/2447/article/301/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2015/2447/article/301/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2015/2447/article/301/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2015/2447/article/301/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2015/2447/article/301/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eur/2015/2447/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2015/2447/article/301/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2015/2447/article/301/2015-11-24" title="2015-11-24"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/eur/2015/2447" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eur/2015/2447/article/300" title="Provision; Article 300"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eur/2015/2447/article/300" title="Provision; Article 300"/><atom:link rel="next" href="http://www.legislation.gov.uk/eur/2015/2447/article/302" title="Provision; Article 302"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eur/2015/2447/article/302" title="Provision; Article 302"/>
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionRegulation"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2015"/><ukm:Number Value="2447"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="a31154e8-3954-11eb-b27b-01aa75ed71a1"/>
            <ukm:CELEX Value="02015R2447-20201209"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2015-11-24"/><ukm:EURLexModified Date="2020-12-09T04:52:10Z"/><ukm:EURLexExtracted Date="2020-12-09T05:12:37Z"/><ukm:XMLGenerated Date="2020-12-11T21:34:20Z"/><ukm:XMLImported Date="2020-12-12T06:58:14Z"/><ukm:CreatedBy Label="Provisional data" URI="http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/a31154e8-3954-11eb-b27b-01aa75ed71a1</VALUE>
                  <IDENTIFIER>a31154e8-3954-11eb-b27b-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/02015R2447-20201209</VALUE>
                     <IDENTIFIER>02015R2447-20201209</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/consolidation/2015R2447%2F20201209</VALUE>
                     <IDENTIFIER>2015R2447/20201209</IDENTIFIER>
                     <TYPE>consolidation</TYPE>
                  </URI>
               </SAMEAS>
               <WORK_CREATED_BY_AGENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
                     <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>OP_DATPRO</OP-CODE>
                  <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                  <PREFLABEL>Provisional data</PREFLABEL>
               </WORK_CREATED_BY_AGENT>
               <ACT_CONSOLIDATED_DATE type="date">
                  <VALUE>2020-12-09</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>09</DAY>
               </ACT_CONSOLIDATED_DATE>
               <IDENTIFIER type="data">
                  <VALUE>celex:02015R2447-20201209</VALUE>
               </IDENTIFIER>
               <DATE type="date">
                  <VALUE>2020-12-09</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>09</DAY>
               </DATE>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>R</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <DATE type="date">
                  <VALUE>2020-12-08</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>08</DAY>
               </DATE>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2020-12-09</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>09</DAY>
               </WORK_DATE_DOCUMENT>
               <WORK_HAS_RESOURCE-TYPE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/CONS_TEXT</VALUE>
                     <IDENTIFIER>CONS_TEXT</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>CONS_TEXT</OP-CODE>
                  <IDENTIFIER>CONS_TEXT</IDENTIFIER>
                  <PREFLABEL>Consolidated text</PREFLABEL>
               </WORK_HAS_RESOURCE-TYPE>
               <ID_CELEX type="data">
                  <VALUE>02015R2447-20201209</VALUE>
               </ID_CELEX>
               <IDENTIFIER type="data">
                  <VALUE>consolidation:2015R2447/20201209</VALUE>
               </IDENTIFIER>
               <ID_SECTOR type="data">
                  <VALUE>0</VALUE>
               </ID_SECTOR>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/ed0fe62d-ae35-11e5-b528-01aa75ed71a1</VALUE>
                     <IDENTIFIER>ed0fe62d-ae35-11e5-b528-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/immc/20151123-009%3AC%282015%298182%2F805859</VALUE>
                        <IDENTIFIER>20151123-009:C(2015)8182/805859</IDENTIFIER>
                        <TYPE>immc</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2015_343_R_0002</VALUE>
                        <IDENTIFIER>JOL_2015_343_R_0002</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2015/2447/oj</VALUE>
                        <IDENTIFIER>reg_impl:2015:2447:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32015R2447</VALUE>
                        <IDENTIFIER>32015R2447</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <CREATIONDATE type="date">
                  <VALUE>2020-12-08T13:54:12.545+01:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>08</DAY>
               </CREATIONDATE>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>02015R2447-20201209</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/6bc47cec-2a3e-11eb-9d7e-01aa75ed71a1</VALUE>
                     <IDENTIFIER>6bc47cec-2a3e-11eb-9d7e-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2020_387_R_0020</VALUE>
                        <IDENTIFIER>JOL_2020_387_R_0020</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32015R2447R%2807%29</VALUE>
                        <IDENTIFIER>32015R2447R(07)</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2015</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2020-12-09T05:52:10.461+01:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>09</DAY>
               </LASTMODIFICATIONDATE>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/OP_DATPRO</VALUE>
                     <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>OP_DATPRO</OP-CODE>
                  <IDENTIFIER>OP_DATPRO</IDENTIFIER>
                  <PREFLABEL>Provisional data</PREFLABEL>
               </CREATED_BY>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2020-12-09</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>09</DAY>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <YEAR type="data">
                  <VALUE>2015</VALUE>
               </YEAR>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2020-12-08</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>08</DAY>
               </DATE_CREATION_LEGACY>
               <IDENTIFIER type="data">
                  <VALUE>02015R2447-20201209</VALUE>
               </IDENTIFIER>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/43025571-2a3d-11eb-9d7e-01aa75ed71a1</VALUE>
                     <IDENTIFIER>43025571-2a3d-11eb-9d7e-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2020_387_R_0001</VALUE>
                        <IDENTIFIER>JOL_2020_387_R_0001</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32020R1727</VALUE>
                        <IDENTIFIER>32020R1727</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2020/1727/oj</VALUE>
                        <IDENTIFIER>reg_impl:2020:1727:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>consolidation:2015R2447/20201209</VALUE>
               </WORK_ID_DOCUMENT>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:02015R2447-20201209</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>2447</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <DATE_DOCUMENT type="date">
                  <VALUE>2020-12-09</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>09</DAY>
               </DATE_DOCUMENT>
               <ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/ed0fe62d-ae35-11e5-b528-01aa75ed71a1</VALUE>
                     <IDENTIFIER>ed0fe62d-ae35-11e5-b528-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/immc/20151123-009%3AC%282015%298182%2F805859</VALUE>
                        <IDENTIFIER>20151123-009:C(2015)8182/805859</IDENTIFIER>
                        <TYPE>immc</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2015_343_R_0002</VALUE>
                        <IDENTIFIER>JOL_2015_343_R_0002</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2015/2447/oj</VALUE>
                        <IDENTIFIER>reg_impl:2015:2447:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32015R2447</VALUE>
                        <IDENTIFIER>32015R2447</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_BASED_ON_RESOURCE_LEGAL>
               <ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/ed0fe62d-ae35-11e5-b528-01aa75ed71a1</VALUE>
                     <IDENTIFIER>ed0fe62d-ae35-11e5-b528-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/immc/20151123-009%3AC%282015%298182%2F805859</VALUE>
                        <IDENTIFIER>20151123-009:C(2015)8182/805859</IDENTIFIER>
                        <TYPE>immc</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2015_343_R_0002</VALUE>
                        <IDENTIFIER>JOL_2015_343_R_0002</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2015/2447/oj</VALUE>
                        <IDENTIFIER>reg_impl:2015:2447:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32015R2447</VALUE>
                        <IDENTIFIER>32015R2447</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </ACT_CONSOLIDATED_CONSOLIDATES_RESOURCE_LEGAL>
               <VERSION type="data">
                  <VALUE>interim</VALUE>
               </VERSION>
               <TYPE>R</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
               <TYPE>cdm:act_consolidated</TYPE>
               <TYPE>cdm:work</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/a31154e8-3954-11eb-b27b-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>a31154e8-3954-11eb-b27b-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/consolidation/2015R2447%2F20201209.ENG</VALUE>
                     <IDENTIFIER>2015R2447/20201209.ENG</IDENTIFIER>
                     <TYPE>consolidation</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/02015R2447-20201209.ENG</VALUE>
                     <IDENTIFIER>02015R2447-20201209.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <CREATIONDATE type="date">
                  <VALUE>2020-12-08T16:41:44.749+01:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>08</DAY>
               </CREATIONDATE>
               <EXPRESSION_USES_LANGUAGE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
                     <IDENTIFIER>ENG</IDENTIFIER>
                     <TYPE>language</TYPE>
                  </URI>
                  <OP-CODE>ENG</OP-CODE>
                  <IDENTIFIER>ENG</IDENTIFIER>
                  <PREFLABEL>English</PREFLABEL>
                  <ALTLABEL>English</ALTLABEL>
               </EXPRESSION_USES_LANGUAGE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
               <EXPRESSION_VERSION type="data">
                  <VALUE>001</VALUE>
               </EXPRESSION_VERSION>
               <EXPRESSION_TITLE type="data">
                  <VALUE>Commission 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 Code</VALUE>
                  <LANG>en</LANG>
               </EXPRESSION_TITLE>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2020-12-08T16:41:44.749+01:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>08</DAY>
               </LASTMODIFICATIONDATE>
               <TITLE type="data">
                  <VALUE>Commission 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 Code</VALUE>
                  <LANG>en</LANG>
               </TITLE>
               <VERSION type="data">
                  <VALUE>001</VALUE>
               </VERSION>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="true"/></ukm:DocumentCurrentStatus><ukm:UnappliedEffects><ukm:UnappliedEffect AffectedClass="EuropeanUnionRegulation" AffectingYear="2017" Modified="2020-12-12T07:07:37Z" Type="replacement" AffectingURI="http://www.legislation.gov.uk/id/eur/2017/989" AffectedURI="http://www.legislation.gov.uk/id/eur/2015/2447" Created="2020-12-12T07:07:37Z" AffectedProvisions="Recital 61" AffectedNumber="2447" URI="http://www.legislation.gov.uk/id/effect/upload-07lzpih4-66" AffectingNumber="989" AffectingProvisions="Regulation" AffectedYear="2015" EffectId="key-4ab16affd36a9690519487ed672acb64" Row="66" AffectingClass="EuropeanUnionRegulation" Comments="EUR-Lex in-force date 2017-06-14" RequiresApplied="true"><ukm:AffectedTitle>Commission 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 Code</ukm:AffectedTitle><ukm:AffectedProvisions>Recital 61</ukm:AffectedProvisions><ukm:AffectingTitle>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</ukm:AffectingTitle><ukm:AffectingProvisions>Regulation</ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Prospective="true" Qualification="" Applied="false"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2447/pdfs/eur_20152447_adopted_en.pdf" Date="2015-11-24" Size="9655780"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2447/pdfs/eur_20152447_2015-12-29_en.pdf" Date="2015-12-29" Size="5804946" Revised="2015-12-29"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2447/pdfs/eur_20152447_2017-06-14_en.pdf" Date="2017-06-14" Size="5400805" Revised="2017-06-14"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2447/pdfs/eur_20152447_2018-04-21_en.pdf" Date="2018-04-21" Size="5468826" Revised="2018-04-21"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2447/pdfs/eur_20152447_2019-10-01_en.pdf" Date="2019-10-01" Size="6241941" Revised="2019-10-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2447/pdfs/eur_20152447_2020-01-01_en.pdf" Date="2020-01-01" Size="6174131" Revised="2020-01-01"/><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2015/2447/pdfs/eur_20152447_2020-07-20_en.pdf" Date="2020-07-20" Size="6486285" Revised="2020-07-20"/> </ukm:Alternatives><ukm:CorrectionSlips><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/eur/2015/2447/pdfs/eurcs_20152447_en_001.pdf" Date="2016-04-02" Size="317275"/></ukm:CorrectionSlips>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="356"/>
									<ukm:BodyParagraphs Value="356"/>
									<ukm:ScheduleParagraphs Value="0"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="47"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eur/2015/2447/body" IdURI="http://www.legislation.gov.uk/id/eur/2015/2447/body" NumberOfProvisions="356" RestrictExtent="E+W+S+N.I." RestrictStartDate="2025-01-30"><EUTitle DocumentURI="http://www.legislation.gov.uk/eur/2015/2447/title/VII" IdURI="http://www.legislation.gov.uk/id/eur/2015/2447/title/VII" NumberOfProvisions="71" id="title-VII" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-07-20"><Number>TITLE VII</Number><Title>
               <Strong>SPECIAL PROCEDURES</Strong>
            </Title><EUChapter DocumentURI="http://www.legislation.gov.uk/eur/2015/2447/title/VII/chapter/2" IdURI="http://www.legislation.gov.uk/id/eur/2015/2447/title/VII/chapter/2" NumberOfProvisions="52" id="title-VII-chapter-2" RestrictStartDate="2020-07-20" RestrictExtent="E+W+S+N.I."><Number>
                  <Emphasis>CHAPTER 2</Emphasis>
               </Number><Title>
                  <Emphasis>
                     <Strong>Transit</Strong>
                  </Emphasis>
               </Title><EUSection DocumentURI="http://www.legislation.gov.uk/eur/2015/2447/title/VII/chapter/2/section/2" IdURI="http://www.legislation.gov.uk/id/eur/2015/2447/title/VII/chapter/2/section/2" NumberOfProvisions="31" id="title-VII-chapter-2-section-2" RestrictStartDate="2020-07-20" RestrictExtent="E+W+S+N.I."><Number>
                     <Expanded>Section 2</Expanded>
                  </Number><Title>
                     <Expanded>
                        <Strong>External and internal Union transit procedure</Strong>
                     </Expanded>
                  </Title><EUSubsection DocumentURI="http://www.legislation.gov.uk/eur/2015/2447/title/VII/chapter/2/section/2/subsection/2" IdURI="http://www.legislation.gov.uk/id/eur/2015/2447/title/VII/chapter/2/section/2/subsection/2" NumberOfProvisions="8" id="title-VII-chapter-2-section-2-subsection-2" RestrictStartDate="2019-10-01" RestrictExtent="E+W+S+N.I."><Number>
                        <Expanded>Subsection 2</Expanded>
                     </Number><Title>
                        <Expanded>
                           <Strong>Formalities at the customs office of departure</Strong>
                        </Expanded>
                     </Title><P1group RestrictStartDate="2015-11-24" RestrictExtent="E+W+S+N.I."><Title>Characteristics of customs seals(Articles 226(3)(a) and 227(2)(a) of the Code)</Title><P1 DocumentURI="http://www.legislation.gov.uk/eur/2015/2447/article/301" IdURI="http://www.legislation.gov.uk/id/eur/2015/2447/article/301" id="article-301">
                           <Pnumber>Article 301</Pnumber>
                           <P1para>
                              <P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2447/article/301/1" IdURI="http://www.legislation.gov.uk/id/eur/2015/2447/article/301/1" id="article-301-1">
                                 <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                                 <P2para>
                                    <Text>Customs seals shall have at least the following essential characteristics and comply with the following technical specifications:</Text>
                                    <P3>
                                       <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                       <P3para>
                                          <Text>essential characteristics of the seals:</Text>
                                       </P3para>
                                       <P3para>
                                          <OrderedList Type="roman" Decoration="parens">
                                             <ListItem NumberOverride="(i)">
                                                <Para>
                                                   <Text>remaining intact and securely fastened in normal use;</Text>
                                                </Para>
                                             </ListItem>
                                             <ListItem NumberOverride="(ii)">
                                                <Para>
                                                   <Text>being easily checkable and recognisable;</Text>
                                                </Para>
                                             </ListItem>
                                             <ListItem NumberOverride="(iii)">
                                                <Para>
                                                   <Text>being so manufactured that any breakage, tampering or removal leaves traces visible to the naked eye;</Text>
                                                </Para>
                                             </ListItem>
                                             <ListItem NumberOverride="(iv)">
                                                <Para>
                                                   <Text>being designed for single use or, if intended for multiple use, being so designed that they can be given a clear, individual identification mark each time they are re-used;</Text>
                                                </Para>
                                             </ListItem>
                                             <ListItem NumberOverride="(v)">
                                                <Para>
                                                   <Text>bearing of individual seal identifiers which are permanent, readily legible and uniquely numbered;</Text>
                                                </Para>
                                             </ListItem>
                                          </OrderedList>
                                       </P3para>
                                    </P3>
                                    <P3>
                                       <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                       <P3para>
                                          <Text>technical specifications:</Text>
                                       </P3para>
                                       <P3para>
                                          <OrderedList Type="roman" Decoration="parens">
                                             <ListItem NumberOverride="(i)">
                                                <Para>
                                                   <Text>the form and dimensions of seals may vary with the sealing method used but the dimensions shall be such as to ensure that identification marks are easy to read;</Text>
                                                </Para>
                                             </ListItem>
                                             <ListItem NumberOverride="(ii)">
                                                <Para>
                                                   <Text>the identification marks of seals shall be impossible to falsify and difficult to reproduce;</Text>
                                                </Para>
                                             </ListItem>
                                             <ListItem NumberOverride="(iii)">
                                                <Para>
                                                   <Text>the material used shall be resistant to accidental breakage and such as to prevent undetectable falsification or reuse.</Text>
                                                </Para>
                                             </ListItem>
                                          </OrderedList>
                                       </P3para>
                                    </P3>
                                 </P2para>
                              </P2>
                              <P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2447/article/301/2" IdURI="http://www.legislation.gov.uk/id/eur/2015/2447/article/301/2" id="article-301-2">
                                 <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                                 <P2para>
                                    <Text>Where seals have been certified by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers - Mechanical Seals’, those seals shall be deemed to fulfil the requirements laid down in paragraph 1.</Text>
                                 </P2para>
                                 <P2para>
                                    <Text>For containerised transports, seals with high-security features shall be used to the widest possible extent.</Text>
                                 </P2para>
                              </P2>
                              <P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2447/article/301/3" IdURI="http://www.legislation.gov.uk/id/eur/2015/2447/article/301/3" id="article-301-3">
                                 <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                                 <P2para>
                                    <Text>The customs seal shall bear the following indications:</Text>
                                    <P3>
                                       <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                       <P3para>
                                          <Text>the word ‘Customs’ in one of the official languages of the Union or a corresponding abbreviation;</Text>
                                       </P3para>
                                    </P3>
                                    <P3>
                                       <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                       <P3para>
                                          <Text>a country code, in the form of the ISO-alpha-2 country code, identifying the Member State in which the seal is affixed;</Text>
                                       </P3para>
                                    </P3>
                                    <P3>
                                       <Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
                                       <P3para>
                                          <Text>Member States may add the symbol of the European flag.</Text>
                                       </P3para>
                                    </P3>
                                 </P2para>
                                 <P2para>
                                    <Text>Member States may in agreement with each other decide to use common security features and technology.</Text>
                                 </P2para>
                              </P2>
                              <P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2447/article/301/4" IdURI="http://www.legislation.gov.uk/id/eur/2015/2447/article/301/4" id="article-301-4">
                                 <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                                 <P2para>
                                    <Text>Each Member State shall notify the Commission about its customs seal types in use. The Commission shall make this information available to all Member States.</Text>
                                 </P2para>
                              </P2>
                              <P2 DocumentURI="http://www.legislation.gov.uk/eur/2015/2447/article/301/5" IdURI="http://www.legislation.gov.uk/id/eur/2015/2447/article/301/5" id="article-301-5">
                                 <Pnumber PuncBefore="" PuncAfter=".">5</Pnumber>
                                 <P2para>
                                    <Text>Whenever a seal needs to be removed to allow customs inspection, the customs authority shall endeavour to reseal as necessary, with a custom seal of at least equivalent security features and note the particulars of the action, including the new seal number, on the cargo documentation.</Text>
                                 </P2para>
                              </P2>
                           </P1para>
                        </P1></P1group></EUSubsection></EUSection></EUChapter></EUTitle></EUBody></EURetained></Legislation>