Explanatory note

These Regulations make amendments to various provisions contained in the following items of direct EU legislation which will become part of UK domestic law on exit day by virtue of section 3 of the European Union (Withdrawal) Act 2018:

• Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Customs Code;

• the 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;

• the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.

Paragraph 1 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 (“TCTA”) disapplies any direct EU legislation in relation to import duty. The Articles which are being amended by this instrument will however continue to have legal effect as they do not relate to import duty. The amendments ensure that those Articles will continue to operate as intended with regard to the registration of economic operators and the allocation of economic operator identification (EORI) numbers in the event that the UK leaves the EU without a withdrawal agreement.

This instrument will be covered by an overarching HMRC impact assessment (second edition) which will be published and available on the website at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.