# The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019, Regulation 3

Extent: E+W+S+N.I.

(1) In Article—
(a) 1—
(i) omit “common” and “Community”,
(ii) after “States” insert “ and the United Kingdom ”;
(b) 2—
(i) in paragraph (c), for everything starting with “national statistical” and ending with “States”, substitute “ the Commissioners for Her Majesty's Revenue and Customs ”,
(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 ”,
(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 ”,
(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 ”;
(c) 3(1) omit “between Member States”;
(d) 3(2)—
(i) for “another” substitute “ a ”,
(ii) omit “, except goods which are in simple circulation between Member States” and “ or the processing under customs control procedure”;
(e) 3(3)—
(i) for “another” substitute “ a ”,
(ii) omit “, except goods which are in simple circulation between Member States”,
(iii) omit everything starting with “formerly” and ending immediately before “released”;
(f) 3(5) omit “, a list of which shall be drawn up in accordance with the procedure referred to in Article 14(2),”;
(g) 5(1) omit the words after “arrivals”;
(h) 7(1)(a)—
(i) after “taxable person” insert “ for the purposes of ”,
(ii) omit everything starting with “as defined” and ending with “system of”,
(iii) after “or its” insert “ value added ”,
(iv) omit “in accordance with Article 204 of Directive 2006/112/EC”;
(i) 7(1)(b)—
(i) for “as defined in Title III of Directive 2006/112/EC,” substitute “ for the purposes of value added tax ”,
(ii) after “or its” insert “ value added ”,
(iii) omit “in accordance with Article 204 of Directive 2006/112/EC”;
(j) 8(1) after “operators” insert “ (those trading goods within Article 1) ”;
(k) 9(1)(a)—
(i) after “allocated” insert “ for value added tax ”,
(ii) omit “in accordance with Article 214 of Directive 2006/112/EC”;
(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”) ”;
(m) 9(2)(a) for “Combined Nomenclature” substitute “ customs tariff ”;
(n) 10(1)—
(i) for “Member States” substitute “ the Commissioners for Her Majesty's Revenue and Customs ”,
(ii) omit “intra-Community”;
(o) 10(2) for “each Member State,” substitute “ them ”;
(p) 10(3) for “relevant Member State's” substitute “United Kingdom's”.
(2) In the Annex—
(a) in paragraph 1(a), for “presumed Member State” substitute “ presumed country ”,
(b) in paragraph 1(a), for “another” substitute “ a ”,
(c) in paragraph 2(b), for “annual Commission regulation updating the Combined Nomenclature”, substitute “ customs tariff ”,
(d) in paragraph 3(a), for “taxation purposes in accordance with Directive 2006/112/EC”, substitute “ value added tax purposes ”,
(e) in paragraph 3(b), omit “of the Member States”.
(f) in paragraph 8, omit each “the statistical territory of”

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Source: https://www.legislation.gov.uk/uksi/2019/47/regulation/3 (the official version)
Page: https://openlegislation.uk/statistics-of-trade-amendment-etc-eu-exit-regulations-2019/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.