{
  "url": "https://openlegislation.uk/statistics-of-trade-amendment-etc-eu-exit-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/statistics-of-trade-amendment-etc-eu-exit-regulations-2019/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "(1) In Article—\n(a) 2 for “to be transmitted to the Commission (Eurostat)”, substitute “ and the United Kingdom ”;\n(b) 8(1)—\n(i) for each “taxation” substitute “ value added tax ”,\n(ii) omit “in accordance with Directive 77/388/EEC”;\n(c) 8(3)(b) omit “at the time of completing the declaration or that” and “, in the absence of any special provisions decided by the Member States”;\n(d) 10 omit “for national purposes” and everything starting with “provided” and ending with “Commission”;\n(e) 11 and in 12, for “which” substitute “ may ”, and for “may use” substitute “ using ”;\n(f) 13(1)—\n(i) for the first “their” substitute “ the ”,\n(ii) for the second “their” substitute “ the relevant ”,\n(iii) omit “with other Member States”;\n(g) 13(2)(a) and (b)—\n(i) after “value of” insert “ relevant ”,\n(ii) omit “with other Member States”;\n(h) 13(4) for “EUR 200” substitute “ £175 ”;\n(i) 14 omit “for data to be transmitted to the Commission (Eurostat)”;\n(j) 15(3)—\n(i) for “Member States” substitute “ The Commissioners for Her Majesty's Revenue and Customs when ”,\n(ii) for “3 million EUR” substitute “ £2.62 million ”;\n(k) 17(1)(c) after “taxable person” insert “ (for value added tax purposes, or for corresponding purposes under the law of a member State) ”;\n(l) 17(2)(a) and (b), for “another” substitute “ a ” and for “reporting Member State” substitute “ United Kingdom ”;\n(m) 17(2)(b) for “in the Member State” substitute “ if the United Kingdom is the country ”;\n(n) 17(4) for “Member States of arrival and dispatch” substitute “ the United Kingdom ”;\n(o) 18 omit “, provided that they keep the Commission (Eurostat) informed on their particular practice before application”;\n(p) 19(1)(b) for “Member State” substitute “ country ”;\n(q) 19(2) for “reporting Member State” substitute “ United Kingdom ” and for “another” substitute “ a ”;\n(r) 20(1)(a) after “any Member State” insert “ and the United Kingdom ”;\n(s) 20(2)—\n(i) for each “another” substitute “ a ”,\n(ii) for each “reporting Member State” or “receiving Member State” or “dispatching Member State” substitute “ United Kingdom ”;\n(t) 20(3) omit “, except for goods belonging to CN chapter 27, the transmission of data on quantity is optional and”;\n(u) 21(1))(b) for “Member State” substitute “ United Kingdom if that is ”;\n(v) 21(2)—\n(i) for each “another” substitute “ a ”,\n(ii) for each “reporting Member State” substitute “ United Kingdom ”;\n(w) 21(3) for “another” substitute “ a ”;\n(x) 22(2)—\n(i) after “taxable persons” insert “ one of whom is ”,\n(ii) for “different Member States” substitute “ the United Kingdom ”,\n(iii) for each “Member State” substitute “ country ”;\n(y) 22(3)(b) for the second and third “Member State”, substitute “ country ”;\n(z) 23(2)—\n(i) omit “Community”,\n(ii) omit “to transmit data referred to in paragraph 1 to the Commission (Eurostat)”,\n(iii) for “reporting Member State” substitute “ United Kingdom ”.\n(2) In Annex—\n(a) I—\n(i) for “to be transmitted to the Commission (Eurostat)” substitute “ and the United Kingdom ”,\n(ii) omit “as a supply/acquisition”,\n(iii) for “a Member State” and “the host Member State” substitute “ the United Kingdom ”,\n(iv) omit each “other”;\n(b) IV—\n(i) for “territory of the Member State concerned” substitute “ United Kingdom ”,\n(ii) for “another” substitute “ a ”,\n(iii) for “outside the Community” substitute “ elsewhere ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 5(1)(n) 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(4)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 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/5",
    "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."
}