Regulation 12 I1

United Kingdom

(1)

In Article—

(a)

4(5)—

(i)

omit “where the customs declaration is lodged”,

(ii)

for “ the rate of exchange to be used shall be :” substitute “ the rate of exchange to be used shall be the one specified in the public notice under the Taxation (Cross-border Trade) Act 2018, section 18(3) ”;

(b)

7(2)—

(i)

after “provisions of” insert “ or under ”,

(ii)

omit each “Member State or” and “Member State” (except for the purposes of (iv) below),

(iii)

after each “non-member country” insert “ (one outside the United Kingdom and that is not a member State) ”,

(iv)

for “dispatched to the Member State” substitute “ dispatched to the United Kingdom ”,

(v)

omit “in which the goods are located at the time of their release into the customs procedure”;

(c)

7(3)—

(i)

after “non-member country” insert “ (one outside the United Kingdom and that is not a member State) ”,

(ii)

omit “or customs approved treatment”;

(d)

9 omit “four digit”;

(e)

11 for “down by” substitute “ down by or under ”;

(f)

12 for each “European Union” substitute “ United Kingdom ”;

(g)

14 omit each “of Member States not belonging to the euro area”;

(h)

16(5)—

(i)

omit “according to Article 4(1) of Regulation (EC) No 471/2009”,

(ii)

for “Member States” substitute “ the Commissioners for Her Majesty's Revenue and Customs ”;

(i)

17(2) for “3 million EUR” substitute “ £2.62 million ”;

(j)

19(2)(a) for “importing Member State” substitute “ United Kingdom ”;

(k)

19(2)(b)—

(i)

for “exporting Member State” substitute “ United Kingdom ”,

(ii)

omit “. If the vessel or aircraft is new, the export is recorded in the Member State of construction”;

(l)

19(3)(c)(ii) for “European Union” substitute “ United Kingdom ”;

(m)

19(4) for “a Member State” substitute “ the United Kingdom ”;

(n)

20(2) for “exporting Member State” substitute “ United Kingdom ”;

(o)

21(2) and in 22(2)—

(i)

for each “importing Member State” substitute “ United Kingdom ”,

(ii)

for each “exporting Member State” substitute “ United Kingdom ”;

(p)

22(4) and in 23(4), omit “acts of Union”;

(q)

23(2)—

(i)

for “a Member State” substitute “ the United Kingdom ”,

(ii)

for “in the Member State where” substitute “ if the United Kingdom is where ”,

(iii)

for “in the Member State of” substitute “ if the United Kingdom was the country of ”;

F1(r)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

In Annex I, paragraph (j) for “1 000 EUR” substitute “ £873 ”.

Annotations

Textual amendments

F1: Reg. 12(1)(r) omitted (31.12.2020) by virtue of The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(3), 8(6)

Commencement

I1: Reg. 12 in force at 31.12.2020 on IP completion day (in accordance with 2020 c.1, Sch. 5 para. 1(1)), see reg. 1(4)