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

In Article 1043 (waiver from the obligation to lodge an entry summary declaration), after paragraph 5 insert—

6

The lodging of an entry summary declaration shall be waived in respect of goods described in regulation 26(5) of the Customs (Northern Ireland) (EU Exit) Regulations 20204.

3

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.