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

• Published date: 01 May 2016
• Official Gazette Publication: Gazzetta ufficiale dell’Unione europea, L 343, 29 dicembre 2015,Diario Oficial de la Unión Europea, L 343, 29 de diciembre de 2015,Journal officiel de l’Union européenne, L 343, 29 décembre 2015

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►B 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

(OJ L 343, 29.12.2015, p. 1)

Amended by:

Official Journal

No page date

►M1 Commission Delegated Regulation (EU) 2016/341 of 17 December

2015 L 69 1 15.3.2016

►M2 Commission Delegated Regulation (EU) 2016/651 of 5 April 2016 L 111 1 27.4.2016

►M3 Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 L 192 1 30.7.2018

►M4 Commission Delegated Regulation (EU) 2018/1118 of 7 June 2018 L 204 11 13.8.2018

►M5 Commission Delegated Regulation (EU) 2019/841 of 14 March 2019 L 138 76 24.5.2019

►M6 Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 L 181 2 5.7.2019

►M7 Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 L 203 1 26.6.2020

►M8 Commission Delegated Regulation (EU) 2020/2191 of 20 November

2020 L 434 8 23.12.2020

►M9 Commission Delegated Regulation (EU) 2021/234 of 7 December 2020 L 63 1 23.2.2021

►M10 Commission Delegated Regulation (EU) 2021/1934 of 30 July 2021 L 396 10 10.11.2021

Corrected by:

►C1 Corrigendum, OJ L 87, 2.4.2016, p. 35 ((EU) 2015/2446)

►C2 Corrigendum, OJ L 96, 5.4.2019, p. 55 (2016/341)

02015R2446 — EN — 01.01.2022 — 007.001 — 1

02015R2446 — EN — 01.01.2022 — 007.001 — 2

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

TITLE I

GENERAL PROVISIONS

CHAPTER 1

Scope of the customs legislation, mission of customs and definitions

Article 1

Definitions

For the purposes of this Regulation, the following definitions shall

apply:

(1) 'agricultural policy measure' means the provisions related to import

and export activities for products which are covered by Annex 71-

02, points 1, 2 and 3.;

(2) 'ATA Carnet' means an international customs document for

temporary admission issued in accordance with the ATA

Convention or the Istanbul Convention;

(3) 'ATA Convention' means the Customs Convention on the ATA

carnet for the temporary admission of goods done at Brussels on

6 December 1961;

(4) 'Istanbul Convention' means the Convention on temporary

admission done at Istanbul on 26 June 1990;

(5) 'baggage' means all goods carried by whatever means in relation to

a journey of a natural person;

(6) 'Code' means Regulation (EU) No 952/2013 of the European

Parliament and of the Council of 9 October 2013 laying down

the Union Customs Code;

(7) 'Union airport' means any airport situated in the customs territory

of the Union;

(8) 'Union port' means any sea port situated in the customs territory of

the Union;

(9) 'Convention on a common transit procedure' means the Convention

on a common transit procedure (

1

);

(10) 'common transit country' means any country, other than a Member

State of the Union that is a contracting party to the Convention on

a common transit procedure;

▼B

(

1

) OJ L 226, 13.8.1987, p. 2.

02015R2446 — EN — 01.01.2022 — 007.001 — 3

(11) 'third country' means a country or territory outside the customs

territory of the Union;

(12) 'CPD Carnet' means an international customs document used for

temporary admission of means of transport issued in accordance

with the Istanbul Convention;

(13) 'customs office of departure' means the customs office where the

customs declaration placing goods under a transit procedure is

accepted;

(14) 'customs office of destination' means the customs office where the

goods placed under a transit procedure are presented in order to

end the procedure;

▼M7

(15) 'customs office of first entry' means the customs office which is

competent for customs supervision at the place where the means of

transport carrying the goods arrives or, where applicable, is

destined to arrive, in the customs territory of the Union from a

territory outside that territory;

▼B

(16) 'customs office of export' means the customs office where the

export declaration or the re-export declaration is lodged for

goods being taken out of the customs territory of the Union;

(17) 'customs office of placement' means customs office indicated in the

authorisation for a special procedure as referred to in Article 211(1)

of the Code, empowered to release goods for a special procedure;

(18) ‘Economic Operators Registration and Identification number'

(EORI number) means an identification number, unique in the

customs territory of the Union, assigned by a customs authority

to an economic operator or to another person in order to register

him for customs purposes;

▼M3

(19) ‘exporter’ means:

(a) a private individual carrying goods to be taken out of the

customs territory of the Union where these goods are

contained in the private individual's personal baggage;

(b) in other cases, where (a) does not apply:

(i) a person established in the customs territory of the Union,

who has the power to determine and has determined that

the goods are to be taken out of that customs territory;

(ii) where (i) does not apply, any person established in the

customs territory of the Union who is a party to the

contract under which goods are to be taken out of that

customs territory.

▼B