Article 4 Data source

The data source for records on the imports and exports of goods referred to in Article 3(1) shall be the customs declaration, including possible amendments or changes to statistical data resulting from decisions by customs pertaining to it.

Where the F1... simplification of customs formalities and controls pursuant to F2the Taxation (Cross-border Trade) Act 2018 results in records on the imports and exports of goods not being available at customs authorities, the economic operator F3, if required to make a supplementary declaration pursuant to the Statistics of Trade (Customs and Excise) Regulations 1992, to whom the simplification was granted shall provide the statistical data defined in Article 5 of this RegulationF4as if it is information that must be provided under regulation 4(1) to (8) of those Regulations, and regulations 4A to 13 of those Regulations apply accordingly.

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