Regulation 8 I1

United Kingdom

(1)

In Article—

(a)

1—

(i)

omit “common” and “Community”,

(ii)

for “countries” substitute “ States ”;

(b)

2(b) for everything starting with “‘customs territory and ending with “Germany”, substitute “United Kingdom”;

(c)

2(d) for everything starting with “the ‘customs” and ending with “Code”, substitute “ ‘the Commissioners for Her Majesty's Revenue and Customs’”;

(d)

2(e) for “as defined in the Customs Code” substitute “ for the purposes of the Taxation (Cross-border Trade) Act 2018, Schedule 1 ”;

(e)

3(1)—

(i)

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

(ii)

for everything starting with “Regulation (EU) No 952/2013” and ending with “Customs Code')”, substitute “ or under the Taxation (Cross-border Trade) Act 2018 ”,

(iii)

after “export” insert “ , including under a transit procedure ”,

(iv)

for “Article 270 of the Union Customs Code” substitute “ the Taxation (Cross-border Trade) Act 2018, Schedule 2, Parts 4 and 7 ”,

(v)

for “down in of the Union Customs Code” substitute “ down in or under the Taxation (Cross-border Trade) Act 2018 ”,

(vi)

for “end-use” substitute “ use ”;

(f)

3(4)—

(i)

omit “importing and exporting”,

(ii)

for “their national” substitute “ its national ”,

(iii)

for “EUR 1 000” substitute “ £873 ”;

(g)

4(2)—

(i)

omit “further”,

(ii)

for “Article 116 of the Modernised Customs Code”, substitute “ the Taxation (Cross-border Trade) Act 2018 ”,

(iii)

after “economic operator” insert “ , if required to make a supplementary declaration pursuant to the Statistics of Trade (Customs and Excise) Regulations 1992, ”,

(iv)

after “Regulation” insert “ as if it is information that must be provided under regulation 4(1) to (8) of those Regulations, and regulations 4A to 13 of those Regulations apply accordingly ”;

(h)

5(1)(c) omit “importing or exporting”;

(i)

5(1)(h) insert as point (iii)—

“(iii)
and here, in Regulation (EU) No 92/2010 and in Regulation (EU) No 113/2010 references to the Combined Nomenclature, the CN, a chapter of the CN, a Combined Nomenclature subheading or chapter, a CN code, or a TARIC subheading are references to the corresponding provision in the customs tariff for the Taxation (Cross-border Trade) Act 2018, Part 1;”;

(j)

6(2) omit everything starting with “To this end” and ending with “Article 11(2).”;

(k)

6(3) and in 6(4), for “Member States” substitute “ the Commissioners for Her Majesty's Revenue and Customs ”.

Annotations

Commencement

I1: Reg. 8 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)