{
  "url": "https://openlegislation.uk/draft-customs-safety-and-security-procedures-eu-exit-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/draft-customs-safety-and-security-procedures-eu-exit-regulations-2019/regulation-5.json",
  "legislation": "ukdsi/2019/9780111182253",
  "legislation_title": "The Customs Safety and Security Procedures (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-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(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111182253/regulation/5",
    "retrieved_at": "2026-10-30T15:00:13.175444+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."
}