This section has no associated Explanatory Memorandum
4.—(1) Replace regulation 3(2) with the following—
“(2) Revoke: point (iv) of point (a) of Article 5(1); Article 5(2), (4), (5) and (6); point (v) of point (c), and point (d), of Article 105; Article 106(2), (2a), (3) and (4); Article 112; Article 113; Article 113a; and point (iii) of point (a) of Article 244(1).”.
(2) In regulation 3(3)—
(a)after sub-paragraph (b) insert—
“(ba)3, omit everything after the first sub-paragraph (from “By way of derogation” to “of that system.”);”;
(b)in sub-paragraph (c)—
(i)omit “or the Customs and Excise Management Act 1979”;
(ii)for “deemed declarations” substitute “ declarations made by conduct ”;
(c)after sub-paragraph (c) insert—
“(ca)6(1)(a)—
(i)for “Union” substitute “ applicable ”,
(ii)omit “or by the legislation of a Member State”;”;
(d)after sub-paragraph (e)(i) insert—
“(ia)paragraph (1)(e), for “Article 135 and Article 136(1)” substitute “ provision made by or under the Taxation (Cross-border Trade) Act 2018 ”,
(ib)paragraph (1)(f), for “deemed to be declared in accordance with Article 141” substitute “ declared by conduct in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018 ”,”;
(e)replace sub-paragraph (e)(iii) with the following—
“(iii)paragraph (1)(m)—
(aa)for “Ceuta and Melilla,” substitute “ the Isle of Man, the Channel Islands or ”;
(bb)omit everything starting with “, Heligoland” and ending with “Livigno”;”;
(f)replace sub-paragraph (e)(v) with the following—
“(v)paragraph (2), omit everything starting with “, as follows” and ending with the third use of “2015/2447”,”;
(g)sub-paragraph (e)(vi) is omitted;
(h)after sub-paragraph (e)(vii) insert—
“(viii)paragraph (4), omit everything starting with “, as follows” and ending with the third use of “2015/2447”;”;
(i)in sub-paragraph (f), for “1 October 2019” substitute “ 1 July 2021 ”;
(j)replace sub-paragraph (g) with the following—
“(g)105(c)—
(i)paragraph (c)(i), for “Greenland”, substitute “ Ireland or Norway ”;
(ii)paragraph (c)(iv), for “the Black Sea and the Mediterranean Sea” substitute “ the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras ”;”;
(k)after sub-paragraph (i) insert—
“(ia)244(1)(a)(ii)—
(i)for “Greenland”, substitute “ Norway, Ireland ”;
(ii)for “the Black Sea or the Mediterranean and all ports of Morocco”, substitute “ the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras ”;”;
(l)in sub-paragraph (k)(iii), for “deemed to be declared for export” substitute “ declared for export by conduct in accordance with provision made ”;
(m)after sub-paragraph (k)(iv) insert—
“(v)in point (p)—
(aa)for “Ceuta and Melilla,” substitute “ the Isle of Man, the Channel Islands or ”;
(bb)omit everything starting with “, Heligoland” and ending with “Livigno”;”;
(n)sub-paragraph (l) is omitted.
(3) Insert as regulation 3(5)—
“(5) In Annex 12-01—
(a)in Title, I, Chapter 1—
(i)in paragraph 1 omit “central”,
(ii)omit paragraph 4;
(b)in Title I, Chapter 2 omit Section 2;
(c)in the data requirements table in Title I, Chapter 3 omit the third column (“D.E. mandatory/optional”);
(d)in Title II (except points 4 and 8) substitute “ the United Kingdom ” for each use of the following references: “the Union”, “the Member State of residence”, “the Member State of establishment”, “the country of establishment”, “Member States”, “the Member State concerned”.”.