# The Customs Safety and Security Procedures (EU Exit) Regulations 2019, Regulation 5: Modification of Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of the Union Customs Code

Extent: E+W+S+N.I.

(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.
(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.”.
(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 ”.

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Source: https://www.legislation.gov.uk/uksi/2019/715/regulation/5 (the official version)
Page: https://openlegislation.uk/customs-safety-and-security-procedures-eu-exit-regulations-2019/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.