{
  "url": "https://openlegislation.uk/statistics-of-trade-amendment-etc-eu-exit-regulations-2019/regulation-3",
  "json_url": "https://openlegislation.uk/statistics-of-trade-amendment-etc-eu-exit-regulations-2019/regulation-3.json",
  "legislation": "uksi/2019/47",
  "legislation_title": "The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/statistics-of-trade-amendment-etc-eu-exit-regulations-2019",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": null,
  "text": "(1) In Article—\n(a) 1—\n(i) omit “common” and “Community”,\n(ii) after “States” insert “ and the United Kingdom ”;\n(b) 2—\n(i) in paragraph (c), for everything starting with “national statistical” and ending with “States”, substitute “ the Commissioners for Her Majesty's Revenue and Customs ”,\n(ii) in paragraph (d), for everything starting with “(i) goods” and ending with “points (i) and (ii)”, substitute “ domestic goods for the purposes of the Taxation (Cross-border Trade) Act 2018, Part 1 ”,\n(iii) in paragraph (e), for “the Member State as defined by its statistical territory from which goods are dispatched to a destination in another Member State”, substitute “ the United Kingdom ”,\n(iv) in paragraph (f), for “the Member State as defined by its statistical territory in which goods arrive from another Member State”, substitute “ the United Kingdom in cases where goods arrive from a Member State ”;\n(c) 3(1) omit “between Member States”;\n(d) 3(2)—\n(i) for “another” substitute “ a ”,\n(ii) omit “, except goods which are in simple circulation between Member States” and “ or the processing under customs control procedure”;\n(e) 3(3)—\n(i) for “another” substitute “ a ”,\n(ii) omit “, except goods which are in simple circulation between Member States”,\n(iii) omit everything starting with “formerly” and ending immediately before “released”;\n(f) 3(5) omit “, a list of which shall be drawn up in accordance with the procedure referred to in Article 14(2),”;\n(g) 5(1) omit the words after “arrivals”;\n(h) 7(1)(a)—\n(i) after “taxable person” insert “ for the purposes of ”,\n(ii) omit everything starting with “as defined” and ending with “system of”,\n(iii) after “or its” insert “ value added ”,\n(iv) omit “in accordance with Article 204 of Directive 2006/112/EC”;\n(i) 7(1)(b)—\n(i) for “as defined in Title III of Directive 2006/112/EC,” substitute “ for the purposes of value added tax ”,\n(ii) after “or its” insert “ value added ”,\n(iii) omit “in accordance with Article 204 of Directive 2006/112/EC”;\n(j) 8(1) after “operators” insert “ (those trading goods within Article 1) ”;\n(k) 9(1)(a)—\n(i) after “allocated” insert “ for value added tax ”,\n(ii) omit “in accordance with Article 214 of Directive 2006/112/EC”;\n(l) 9(1)(d) for everything starting with “the eight” and ending with “Tariff”, substitute “ the customs tariff for the purposes of the Taxation (Cross-border Trade) Act 2018, Part 1 (abbreviated below, and in Regulation (EC) 1982/2004, to the “customs tariff”) ”;\n(m) 9(2)(a) for “Combined Nomenclature” substitute “ customs tariff ”;\n(n) 10(1)—\n(i) for “Member States” substitute “ the Commissioners for Her Majesty's Revenue and Customs ”,\n(ii) omit “intra-Community”;\n(o) 10(2) for “each Member State,” substitute “ them ”;\n(p) 10(3) for “relevant Member State's” substitute “United Kingdom's”.\n(2) In the Annex—\n(a) in paragraph 1(a), for “presumed Member State” substitute “ presumed country ”,\n(b) in paragraph 1(a), for “another” substitute “ a ”,\n(c) in paragraph 2(b), for “annual Commission regulation updating the Combined Nomenclature”, substitute “ customs tariff ”,\n(d) in paragraph 3(a), for “taxation purposes in accordance with Directive 2006/112/EC”, substitute “ value added tax purposes ”,\n(e) in paragraph 3(b), omit “of the Member States”.\n(f) in paragraph 8, omit each “the statistical territory of”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 3(2)(f) inserted (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(3), 8(3)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "The “domestic goods” for the purposes of Part 1 are defined in section 33 of the Act."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "2018 c. 22; for which provision is made by section 8 of the Act."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/47/regulation/3",
    "retrieved_at": "2026-10-28T22:49:13.734079+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."
}