Regulation 5 Modification of Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of the Union Customs CodeI1

United Kingdom

(1)

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code is amended as follows.

(2)

Revoke: Article 1(2)(1), (3), (6) and (10); Article 30(3); Articles 37 to 47; Article 182, second paragraph; Article 183; Article 184; Article 185(2) and (4); point (b) of paragraph (3) of Article 185; Article 186; Article 187(1); Article 188(1) and (3); Article 189(2); Annex 12-03.

F1(2A)

Revoke: Articles 6, 7(1), 7(4) and 7(5).

(3)

In Article—

(a)

13—

(i)

for “customs authority competent to take a decision”, substitute “ Commissioners for Her Majesty's Revenue and Customs ”,

(ii)

for “taking the” substitute “ taking a ”;

(b)

24(2) after “take the decision” insert “ (namely, in this Regulation, the Commissioners for Her Majesty's Revenue and Customs) ”;

(c)

25(1)(a) for “Member State where the accounts are held”, substitute “ United Kingdom ”;

(d)

25(2) after “(AEOS),” insert “ as distinct from pursuant to provision made by or under the Taxation (Cross-border Trade) Act 2018, ”;

(e)

29(2) omit “Union”;

(f)

30(2) omit—

(i)

“Union”,

(ii)

“competent”,

(iii)

and in both places, “national”;

(g)

187(4)(a) and (b), for “Union” substitute “ United Kingdom ”;

(h)

189(1)—

(i)

omit “located in a Member State”,

(ii)

omit “as a country of routing”,

(iii)

for “Article 141 of the Code” substitute “ provision made by or under the Taxation (Cross-border Trade) Act 2018 ”.

(4)

After Article 350 omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.”.

F2(5)

In Annex 12-01—

(a)

in Title I omit the notes for row 5 (format of VAT identification number);

(b)

in Title II, paragraph 2 (Codes), point 1 (EORI number)—

(i)

for “Member State (country code)” substitute “ United Kingdom ”;

(ii)

omit “in a Member State”, “Union's” and everything from “in so far as” to “list of country codes”;

(c)

in Title II, paragraph 2, point 12 (Type of person) omit “Union or”;

(d)

in Title II, paragraph 2, point 13 (Principal economic activity) for “Member State concerned” substitute “ United Kingdom ”.

Annotations

Textual amendments

F1: Reg. 5(2A) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 5(1) (as amended by S.I. 2020/1624, regs 1(2), 10)
F2: Reg. 5(5) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 5(2) (as amended by S.I. 2020/1624, regs 1(2), 10)

Commencement

I1: Reg. 5 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)