Reg. 2 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

Reg. 2(3)(aa) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 3 (as amended by S.I. 2020/1624, regs 1(2), 10)

The Union Customs Code and its Delegated and Implementing Regulations constitute direct EU legislation forming part of the law of the United Kingdom under the European Union (Withdrawal) Act 2018, section 3 except so far as imposing or otherwise applying in relation to any EU customs duty as mentioned in the Taxation (Cross-border Trade) Act 2018 (c. 22), Schedule 7, paragraph 1(1).

1979 c. 2; relevant amendments made by the Taxation (Cross-border Trade) Act 2018, Schedule 7, Part 2.

2018 c. 22.

http://www.legislation.gov.uk/uksi/2019/715/regulation/2The Customs Safety and Security Procedures (EU Exit) Regulations 2019texttext/xmlenEXITING THE EUROPEAN UNIONCUSTOMSStatute Law Database2021-06-23Expert Participation2020-12-31These Regulations are made in exercise of the powers conferred by section 8(1) of the European Union (Withdrawal) Act 2018 (c. 16) in order to address failures of retained EU law to operate effectively and other deficiencies (in particular under sections 8(2)(a), 8(2)(b), 8(2)(g) and 8(3)(a)) arising from the withdrawal of the UK from the European Union.The Customs Safety and Security Procedures (EU Exit) Regulations 2019PART 2THE UNION CUSTOMS CODEModification of Regulation (EU) No 952/2013 laying down the Union Customs Code2.(1)

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code is amended as follows.

(2)

Revoke: Article 1(1) second sub-paragraph; Article 1(3); Articles 2 and 3; Article 4 except for the opening words of paragraph (1), the expression “— the territory of the United Kingdom of Great Britain and Northern Ireland”, and the full-stop at the end of paragraph (1); Article 16(2); point (a) of Article 38(2) and the word “or” immediately following it; Articles 38(3) to (5); point (d) of Article 39, but not “and” immediately following it; Article 47(2).

(3)

In Article—

(a)

5—

(i)

paragraph (1), for the words after “means the” substitute “ Commissioners for Her Majesty's Revenue and Customs ”,

(ii)

paragraph (2)(a), omit “adopted at Union or national level”,

(iii)

paragraph (2) omit points (b) and (c),

(iv)

paragraph (2)(d) for “Union” substitute “ United Kingdom ”,

(v)

paragraph (4) omit “Union or national”,

(vi)

paragraph (7)(a) omit “Union or”;

(vii)

paragraph (7)(b), for “Union and its Member States” substitute “ United Kingdom ”,

(viii)

paragraph (7)(c), for “Union” substitute “ United Kingdom ”,

(ix)

paragraph (11), for everything after “means” substitute “ such a declaration for the purposes of the Customs and Excise Management Act 1979 ; ”,

(x)

paragraph (12), for everything after “means” substitute “ a Customs declaration for the purposes of the Taxation (Cross-border) Trade Act 2018; ”,

(xi)

paragraph (16) for “Code” substitute “ Taxation (Cross-border Trade) Act 2018 ;

(xii)

paragraph (23), for everything after “means” substitute “ goods within the Taxation (Cross-border Trade) Act 2018, section 33; ”,

(xiii)

paragraph (24), for everything after “means” substitute “ chargeable goods within the Taxation (Cross-border Trade) Act 2018, section 2; ”;

(aa)

9—

(i)

paragraph (1), omit “responsible for the place where they are established”,

(ii)

paragraph (2), omit “responsible for the place where they first lodge a declaration or apply for a decision”,

(iii)

paragraph (3), omit the second sub-paragraph (from “Where” to “for a decision.”);

(b)

16(1)—

(i)

for “Member States shall cooperate with the Commission to”, substitute “ The customs authorities must ”,

(ii)

omit “for the exchange of information between customs authorities and with the Commission and”,

(iii)

omit “such”;

(c)

38—

(i)

paragraph (2), opening words omit “types of”,

(ii)

paragraph (2), opening words: for “authorisations” substitute “ authorisation ”,

(iii)

paragraph (6), omit “according to the type of authorisation granted”,

(iv)

paragraph (7), for second and fourth use of “Union”, substitute “ United Kingdom ”,

(v)

paragraph (7), omit “or Union legislation in the area of the common commercial policy”;

(d)

46—

(i)

paragraphs (2) and (4) omit “, Union”,

(ii)

paragraph (5)(b) omit “in the Union”,

(iii)

paragraph (6)(c) for “Member States” substitute “ countries ”;

(e)

136—

(i)

paragraph (2), omit “pursuant to Article 153(2)”,

(ii)

paragraph (3), omit “in accordance with Article 155(2)”;

(f)

145(2), omit “Union”;

(g)

263—

(i)

paragraph (1), omit “competent”,

(ii)

in paragraph (3)(b) omit “, in accordance with Article 270”;

(h)

264 omit “primarily”.

(4)

After Article 288, omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.”.

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Reg. 2 in force at 31.12.2020 on IP completion day (in accordance with
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<ref eId="cc00039" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
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<p>
Reg. 2(3)(aa) inserted (31.12.2020 immediately before IP completion day) by
<ref eId="c7qfmy5w4-00007" href="http://www.legislation.gov.uk/id/uksi/2020/1379">The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379)</ref>
,
<ref eId="c7qfmy5w4-00008" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1379/regulation/1/3">regs. 1(3)</ref>
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(as amended by
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<ref eId="c7qfmy5w4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2020/1624/regulation/1/2">regs 1(2)</ref>
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The Union Customs Code and its Delegated and Implementing Regulations constitute direct EU legislation forming part of the law of the United Kingdom under the European Union (Withdrawal) Act 2018, section 3 except so far as imposing or otherwise applying in relation to any EU customs duty as mentioned in the
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<ref eId="c00013" href="http://www.legislation.gov.uk/id/ukpga/1979/2">1979 c. 2</ref>
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<b>PART 2</b>
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<heading>THE UNION CUSTOMS CODE</heading>
<hcontainer name="regulation" eId="regulation-2" uk:target="true">
<heading>Modification of Regulation (EU) No 952/2013 laying down the Union Customs Code</heading>
<num>2.</num>
<paragraph eId="regulation-2-1">
<num>(1)</num>
<content>
<p>
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
<noteRef href="#c23676271" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
is amended as follows.
</p>
</content>
</paragraph>
<paragraph eId="regulation-2-2">
<num>(2)</num>
<content>
<p>Revoke: Article 1(1) second sub-paragraph; Article 1(3); Articles 2 and 3; Article 4 except for the opening words of paragraph (1), the expression “— the territory of the United Kingdom of Great Britain and Northern Ireland”, and the full-stop at the end of paragraph (1); Article 16(2); point (a) of Article 38(2) and the word “or” immediately following it; Articles 38(3) to (5); point (d) of Article 39, but not “and” immediately following it; Article 47(2).</p>
</content>
</paragraph>
<paragraph eId="regulation-2-3">
<num>(3)</num>
<intro>
<p>In Article—</p>
</intro>
<level class="para1" eId="regulation-2-3-a">
<num>(a)</num>
<intro>
<p>5—</p>
</intro>
<level class="para2" eId="regulation-2-3-a-i">
<num>(i)</num>
<content>
<p>
<mod>
paragraph (1), for the words after “means the” substitute
<quotedText>“ Commissioners for Her Majesty's Revenue and Customs ”</quotedText>
,
</mod>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-a-ii">
<num>(ii)</num>
<content>
<p>paragraph (2)(a), omit “adopted at Union or national level”,</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-a-iii">
<num>(iii)</num>
<content>
<p>paragraph (2) omit points (b) and (c),</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-a-iv">
<num>(iv)</num>
<content>
<p>
<mod>
paragraph (2)(d) for “Union” substitute
<quotedText>“ United Kingdom ”</quotedText>
,
</mod>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-a-v">
<num>(v)</num>
<content>
<p>paragraph (4) omit “Union or national”,</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-a-vi">
<num>(vi)</num>
<content>
<p>paragraph (7)(a) omit “Union or”;</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-a-vii">
<num>(vii)</num>
<content>
<p>
<mod>
paragraph (7)(b), for “Union and its Member States” substitute
<quotedText>“ United Kingdom ”</quotedText>
,
</mod>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-a-viii">
<num>(viii)</num>
<content>
<p>
<mod>
paragraph (7)(c), for “Union” substitute
<quotedText>“ United Kingdom ”</quotedText>
,
</mod>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-a-ix">
<num>(ix)</num>
<content>
<p>
<mod>
paragraph (11), for everything after “means” substitute
<quotedText>
“ such a declaration for the purposes of the Customs and Excise Management Act 1979
<noteRef href="#c23676281" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
; ”
</quotedText>
,
</mod>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-a-x">
<num>(x)</num>
<content>
<p>
<mod>
paragraph (12), for everything after “means” substitute
<quotedText>“ a Customs declaration for the purposes of the Taxation (Cross-border) Trade Act 2018; ”</quotedText>
,
</mod>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-a-xi">
<num>(xi)</num>
<content>
<p>
<mod>
paragraph (16) for “Code” substitute
<quotedText>
“ Taxation (Cross-border Trade) Act 2018
<noteRef href="#c23676291" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
</quotedText>
;
</mod>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-a-xii">
<num>(xii)</num>
<content>
<p>
<mod>
paragraph (23), for everything after “means” substitute
<quotedText>“ goods within the Taxation (Cross-border Trade) Act 2018, section 33; ”</quotedText>
,
</mod>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-a-xiii">
<num>(xiii)</num>
<content>
<p>
<mod>
paragraph (24), for everything after “means” substitute
<quotedText>“ chargeable goods within the Taxation (Cross-border Trade) Act 2018, section 2; ”</quotedText>
;
</mod>
</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-2-3-aa">
<num>
<ins class="first" ukl:ChangeId="key-1c6fa92cd0bd12c3fce626cdd9cfab60-1624129011754" ukl:CommentaryRef="key-1c6fa92cd0bd12c3fce626cdd9cfab60">
<noteRef uk:name="commentary" href="#key-1c6fa92cd0bd12c3fce626cdd9cfab60" class="commentary"/>
(aa)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-1c6fa92cd0bd12c3fce626cdd9cfab60-1624129011754" ukl:CommentaryRef="key-1c6fa92cd0bd12c3fce626cdd9cfab60">9—</ins>
</p>
</intro>
<level class="para2" eId="regulation-2-3-aa-i">
<num>
<ins ukl:ChangeId="key-1c6fa92cd0bd12c3fce626cdd9cfab60-1624129011754" ukl:CommentaryRef="key-1c6fa92cd0bd12c3fce626cdd9cfab60">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-1c6fa92cd0bd12c3fce626cdd9cfab60-1624129011754" ukl:CommentaryRef="key-1c6fa92cd0bd12c3fce626cdd9cfab60">paragraph (1), omit “responsible for the place where they are established”,</ins>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-aa-ii">
<num>
<ins ukl:ChangeId="key-1c6fa92cd0bd12c3fce626cdd9cfab60-1624129011754" ukl:CommentaryRef="key-1c6fa92cd0bd12c3fce626cdd9cfab60">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-1c6fa92cd0bd12c3fce626cdd9cfab60-1624129011754" ukl:CommentaryRef="key-1c6fa92cd0bd12c3fce626cdd9cfab60">paragraph (2), omit “responsible for the place where they first lodge a declaration or apply for a decision”,</ins>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-aa-iii">
<num>
<ins ukl:ChangeId="key-1c6fa92cd0bd12c3fce626cdd9cfab60-1624129011754" ukl:CommentaryRef="key-1c6fa92cd0bd12c3fce626cdd9cfab60">(iii)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-1c6fa92cd0bd12c3fce626cdd9cfab60-1624129011754" ukl:CommentaryRef="key-1c6fa92cd0bd12c3fce626cdd9cfab60">paragraph (3), omit the second sub-paragraph (from “Where” to “for a decision.”);</ins>
</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-2-3-b">
<num>(b)</num>
<intro>
<p>16(1)—</p>
</intro>
<level class="para2" eId="regulation-2-3-b-i">
<num>(i)</num>
<content>
<p>
<mod>
for “Member States shall cooperate with the Commission to”, substitute
<quotedText>“ The customs authorities must ”</quotedText>
,
</mod>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-b-ii">
<num>(ii)</num>
<content>
<p>omit “for the exchange of information between customs authorities and with the Commission and”,</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-b-iii">
<num>(iii)</num>
<content>
<p>omit “such”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-2-3-c">
<num>(c)</num>
<intro>
<p>38—</p>
</intro>
<level class="para2" eId="regulation-2-3-c-i">
<num>(i)</num>
<content>
<p>paragraph (2), opening words omit “types of”,</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-c-ii">
<num>(ii)</num>
<content>
<p>
<mod>
paragraph (2), opening words: for “authorisations” substitute
<quotedText>“ authorisation ”</quotedText>
,
</mod>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-c-iii">
<num>(iii)</num>
<content>
<p>paragraph (6), omit “according to the type of authorisation granted”,</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-c-iv">
<num>(iv)</num>
<content>
<p>
<mod>
paragraph (7), for second and fourth use of “Union”, substitute
<quotedText>“ United Kingdom ”</quotedText>
,
</mod>
</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-c-v">
<num>(v)</num>
<content>
<p>paragraph (7), omit “or Union legislation in the area of the common commercial policy”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-2-3-d">
<num>(d)</num>
<intro>
<p>46—</p>
</intro>
<level class="para2" eId="regulation-2-3-d-i">
<num>(i)</num>
<content>
<p>paragraphs (2) and (4) omit “, Union”,</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-d-ii">
<num>(ii)</num>
<content>
<p>paragraph (5)(b) omit “in the Union”,</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-d-iii">
<num>(iii)</num>
<content>
<p>
<mod>
paragraph (6)(c) for “Member States” substitute
<quotedText>“ countries ”</quotedText>
;
</mod>
</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-2-3-e">
<num>(e)</num>
<intro>
<p>136—</p>
</intro>
<level class="para2" eId="regulation-2-3-e-i">
<num>(i)</num>
<content>
<p>paragraph (2), omit “pursuant to Article 153(2)”,</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-e-ii">
<num>(ii)</num>
<content>
<p>paragraph (3), omit “in accordance with Article 155(2)”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-2-3-f">
<num>(f)</num>
<content>
<p>145(2), omit “Union”;</p>
</content>
</level>
<level class="para1" eId="regulation-2-3-g">
<num>(g)</num>
<intro>
<p>263—</p>
</intro>
<level class="para2" eId="regulation-2-3-g-i">
<num>(i)</num>
<content>
<p>paragraph (1), omit “competent”,</p>
</content>
</level>
<level class="para2" eId="regulation-2-3-g-ii">
<num>(ii)</num>
<content>
<p>in paragraph (3)(b) omit “, in accordance with Article 270”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-2-3-h">
<num>(h)</num>
<content>
<p>264 omit “primarily”.</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-2-4">
<num>(4)</num>
<content>
<p>After Article 288, omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.”.</p>
</content>
</paragraph>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>