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

(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.

(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.”.