| dct:modified | 2024-01-17 |
| dct:spatial | EU |
| dct:identifier | http://data.europa.eu/eli/reg_del/2015/2446/oj |
| dct:title | 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 - Article 71 - Simplification |
| dct:description | Article 71 of the Commission Delegated Regulation (EU) 2015/2446 pertains to the 'Release of goods for free circulation'. It outlines the conditions under which goods brought into the customs territory of the Union can be released for free circulation, thereby acquiring the customs status of Union goods. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32015R2446 |
| skos:example | For instance, if a company imports goods from a non-EU country into the EU, according to Article 71, the goods can only be released for free circulation within the EU after all necessary customs duties have been paid and the goods have been subjected to other measures as prescribed by customs legislation. If the goods qualify for a reduced or zero rate of customs duty, the company may apply for this under the conditions outlined in the regulation. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The regulation stipulates that goods can be released for free circulation only after the necessary customs duties have been paid and the goods have been subjected to other measures as prescribed by the customs legislation. It also outlines the conditions under which a reduced or zero rate of customs duty may be applied. |
| eira:view | LV-Architecture Principles |
| eira:view | LV-Binding Power and Jurisdiction |
| eira:eifLayer | Legal |
| eira:businessDomain | customs |
| eira:implementedBy | http://data.europa.eu/dr8/BindingInstrumentRequirement |