These Regulations amend 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 (EUR 2015/2446) (“the Delegated Regulation”) and Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of the Union Customs Code (EUR 2015/2447) (“the Implementing Regulation”), both of which are retained EU legislation. Retained EU law will be renamed as “assimilated law” under the Retained EU Law (Revocation and Reform) Act 2023 (c. 28).