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Regulation 5

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In regulation 4—

(a)

in paragraph (2) for the words “specified by the Commissioners in accordance with paragraph (3) of regulation 3” there shall be substituted the words “directed by the Commissioners in accordance with regulation 3(2)(a)”;

(b)

after paragraph (5) there shall be added the following paragraphs—

“(6)

Where for any person the annual value of goods arriving from other member States does not exceed £12,500,000, he shall not be required to provide on any supplementary declaration that he is required to furnish, any particulars relating to delivery terms.

(7)

Where for any person the annual value of goods dispatched to other member States does not exceed £12,500,000, he shall not be required to provide on any supplementary declaration that he is required to furnish, any particulars relating to delivery terms.”.