Amendment of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code2
1
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 Code2 is amended as follows.
2
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In Article 245(1)5 (waiver from the obligation to lodge a pre-departure declaration), after subparagraph (p) insert—
q
goods dispatched from the customs territory of the Union to the Republic of Ireland, providing:
i
the goods have been placed under a common transit procedure in accordance with the Convention on a common transit procedure; and
ii
the customs office of destination in respect of the goods is in Northern Ireland6.