{
  "url": "https://openlegislation.uk/customs-safety-and-security-procedures-eu-exit-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/customs-safety-and-security-procedures-eu-exit-regulations-2019/regulation-5.json",
  "legislation": "uksi/2019/715",
  "legislation_title": "The Customs Safety and Security Procedures (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/customs-safety-and-security-procedures-eu-exit-regulations-2019",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Modification of Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of the Union Customs Code",
  "text": "(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.\n(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.\n(2A) Revoke: Articles 6, 7(1), 7(4) and 7(5).\n(3) In Article—\n(a) 13—\n(i) for “customs authority competent to take a decision”, substitute “ Commissioners for Her Majesty's Revenue and Customs ”,\n(ii) for “taking the” substitute “ taking a ”;\n(b) 24(2) after “take the decision” insert “ (namely, in this Regulation, the Commissioners for Her Majesty's Revenue and Customs) ”;\n(c) 25(1)(a) for “Member State where the accounts are held”, substitute “ United Kingdom ”;\n(d) 25(2) after “(AEOS),” insert “ as distinct from pursuant to provision made by or under the Taxation (Cross-border Trade) Act 2018, ”;\n(e) 29(2) omit “Union”;\n(f) 30(2) omit—\n(i) “Union”,\n(ii) “competent”,\n(iii) and in both places, “national”;\n(g) 187(4)(a) and (b), for “Union” substitute “ United Kingdom ”;\n(h) 189(1)—\n(i) omit “located in a Member State”,\n(ii) omit “as a country of routing”,\n(iii) for “Article 141 of the Code” substitute “ provision made by or under the Taxation (Cross-border Trade) Act 2018 ”.\n(4) After Article 350 omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.”.\n(5) In Annex 12-01—\n(a) in Title I omit the notes for row 5 (format of VAT identification number);\n(b) in Title II, paragraph 2 (Codes), point 1 (EORI number)—\n(i) for “Member State (country code)” substitute “ United Kingdom ”;\n(ii) omit “in a Member State”, “Union's” and everything from “in so far as” to “list of country codes”;\n(c) in Title II, paragraph 2, point 12 (Type of person) omit “Union or”;\n(d) in Title II, paragraph 2, point 13 (Principal economic activity) for “Member State concerned” substitute “ United Kingdom ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/715/regulation/5",
    "retrieved_at": "2026-10-28T22:42:50.303818+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}