---
title: "Commission Implementing Regulation (EU) 2020/2038 of 10 December 2020 amending Implementing Regulation (EU) 2015/2447 as regards the forms for guarantor’s undertakings and the inclusion of air transport costs in the customs value, to take account of the withdrawal of the United Kingdom from the Union"
id: aecc903d-5c33-4096-9672-2ec7a33511de
authority: eu
place: "European Union"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32020R2038
attribution: "© European Union, https://eur-lex.europa.eu"
solon_url: https://solon.orangecat.ch/law/aecc903d-5c33-4096-9672-2ec7a33511de
text: not held
---

# Commission Implementing Regulation (EU) 2020/2038 of 10 December 2020 amending Implementing Regulation (EU) 2015/2447 as regards the forms for guarantor’s undertakings and the inclusion of air transport costs in the customs value, to take account of the withdrawal of the United Kingdom from the Union