Regulation 3 I1

United Kingdom

(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 M1 ”,

(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 M2 (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”.

F1(f)

in paragraph 8, omit each “the statistical territory of”

Annotations

Textual amendments

F1: 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)

Marginal citations

M1: The “domestic goods” for the purposes of Part 1 are defined in section 33 of the Act.
M2: 2018 c. 22; for which provision is made by section 8 of the Act.

Commencement

I1: 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)