Regulation 2 Amendment of retained direct EU legislation

(1)

The UCC is amended as follows.

(2)

In Article 5, for paragraph (31) substitute—

“(31)
“established in the United Kingdom” means—

(a)
in the case of an individual, where the individual is resident in the United Kingdom; or

(b)
in any other case, where the person has—

(i)
a registered office in the United Kingdom, or

(ii)
a permanent place in the United Kingdom from which the person carries out activities;”.

(3)

In Article 9—

(a)

in paragraph 1, for the words from “customs territory of the Union” to the end substitute “United Kingdom shall register with Her Majesty’s Revenue and Customs.”.

(b)

for paragraphs 2 to 4 substitute—

“(2)
Economic operators who are not established in the United Kingdom shall register with Her Majesty’s Revenue and Customs if required to do so by Article 5 of the Commission Delegated Regulation (EU) 2015/2446 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 (“the DA”).

(3)
Persons other than economic operators shall not be required to register with Her Majesty’s Revenue and Customs unless required to do so by Article 6 of the DA.

(4)
Her Majesty’s Revenue and Customs shall invalidate the registration where required to do by Article 7 of the DA.”.