Regulation 2 Modification of Regulation (EU) No 952/2013 laying down the Union Customs CodeI1

United Kingdom

(1)

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code M1 is amended as follows.

(2)

Insert after Article 263(4)—

“
5
For the purposes of paragraph 3(a), a “customs declaration” includes an export declaration pursuant to regulations under the Taxation (Cross-border Trade) Act 2018 M2, section 35.”.

Annotations

Marginal citations

M1: The Union Customs Code and its Delegated and Implementing Regulations constitute direct EU legislation forming part of the law of the United Kingdom under the European Union (Withdrawal) Act 2018, section 3 except so far as imposing or otherwise applying in relation to any EU customs duty as mentioned in the Taxation (Cross-border Trade) Act 2018 (c. 22), Schedule 7, paragraph 1(1). It was modified by S.I. 2019/715.
M2: 2018 c. 22. The regulations in question are S.I. 2019/108.

Commencement

I1: Reg. 2 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)