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The Union and the United Kingdom,
RECALLING that the United Kingdom is responsible for Gibraltar's external relations, and that Union law is applicable to Gibraltar to the extent provided in the 1972 Act of Accession by virtue of Article 355(3) TFEU,
RECALLING that this Protocol is to be implemented in accordance with the respective constitutional orders of the Kingdom of Spain and of the United Kingdom,
RECALLING that, pursuant to Article 50 TEU, in conjunction with Article 106a of the Euratom Treaty, and subject to the arrangements laid down in the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community ("Withdrawal Agreement"), the law of the European Union and of Euratom in its entirety ceases, to apply to the United Kingdom, and therefore to Gibraltar, from the date of entry into force of the Withdrawal Agreement,
CONSIDERING that it is necessary to ensure an orderly withdrawal from the Union in relation to Gibraltar,
STRESSING that the orderly withdrawal of the United Kingdom from the Union in relation to Gibraltar implies that any potential negative effect on the close social and economic relations between Gibraltar and the surrounding area, in particular the territory of the municipalities that make up the Mancomunidad de Municipios del Campo de Gibraltar in the Kingdom of Spain, is adequately addressed,
TAKING NOTE of the commitment of the United Kingdom in respect of Gibraltar to address the payment of benefits in a satisfactory manner by 31 December 2020,
AIMING at continuing to promote balanced economic and social development in the area, in particular in terms of labour conditions, and continuing to ensure the highest levels of environmental protection in accordance with Union law, as well as continuing to strengthen security for the inhabitants of the area, in particular through cooperation in police and customs matters,
ACKNOWLEDGING the benefits for the economic development of the area arising from the free movement of persons under Union law, which will continue to apply during the transition period,
REAFFIRMING in particular the ambition to protect public health, and highlighting the necessity to fight against the serious health, social, and economic consequences of smoking,
EMPHASISING also the need to combat fraud and smuggling and to protect the financial interests of all the parties concerned,
UNDERLINING that this Protocol is without prejudice to the respective legal positions of the Kingdom of Spain and the United Kingdom with regard to sovereignty and jurisdiction,
TAKING NOTE of the Memoranda of Understanding concluded between the Kingdom of Spain and the United Kingdom on 29 November 2018 in relation to citizens' rights, tobacco and other products, cooperation on environmental matters and cooperation in police and customs matters, as well as the agreement reached on 29 November 2018 to conclude a treaty on taxation and the protection of financial interests,
HAVE AGREED UPON the following provisions, which shall be annexed to the Withdrawal Agreement:
1.The Kingdom of Spain ("Spain") and the United Kingdom in respect of Gibraltar shall closely cooperate with a view to preparing and underpinning the effective implementation of Part Two of the Withdrawal Agreement on citizens' rights, which fully applies, inter alia, to frontier workers residing in Gibraltar or in Spain, in particular in the territory of the municipalities that make up the Mancomunidad de Municipios del Campo de Gibraltar, and which, in Articles 24 and 25 provide for specific rights for frontier workers.
2.To that effect, the competent authorities shall exchange up-to-date information on a quarterly basis on persons covered by Part Two of the Withdrawal Agreement who reside in Gibraltar or in the territory of the municipalities that make up the Mancomunidad de Municipios del Campo de Gibraltar, including, in particular, frontier workers.
3.Spain and the United Kingdom shall establish a coordinating committee as a forum for regular discussion between the competent authorities to monitor matters relating to employment and labour conditions. That coordinating committee shall report to the Committee on issues related to the implementation of the Protocol on Gibraltar established by Article 165 of the Withdrawal Agreement ("Specialised Committee") on a regular basis.
Union law on air transport which did not apply to the Gibraltar airport before the date of entry into force of the Withdrawal Agreement shall only become applicable to the Gibraltar airport from the date established by the Joint Committee. The Joint Committee shall adopt the decision thereon upon notification by the United Kingdom and Spain that they have reached a satisfactory agreement on the use of the Gibraltar airport.
1.Spain and the United Kingdom in respect of Gibraltar shall establish the forms of cooperation necessary to achieve full transparency in tax matters and in respect of the protection of financial interests of all the parties concerned, in particular by establishing an enhanced system of administrative cooperation to fight against fraud, smuggling and money laundering, and to resolve tax residence conflicts.
2.The international standards of the Group of Twenty (G20) and of the Organisation for Economic Co-operation and Development (OECD) relating to good fiscal governance, transparency, exchanges of information and harmful tax practices and in particular the economic substance criteria established by the OECD Forum on Harmful Tax Practices shall be complied with in Gibraltar, with a view to Gibraltar's participation in the OECD Inclusive Framework on base erosion and profit shifting (BEPS).
3.The United Kingdom shall ensure that its ratification of the Framework Convention on Tobacco Control, adopted in Geneva on 21 May 2003, and the Protocol to Eliminate Illicit Trade in Tobacco Products, adopted in Seoul on 12 November 2012, is extended to Gibraltar by 30 June 2020.
Without prejudice to the first subparagraph, the United Kingdom shall ensure that a system of traceability and security measures relating to tobacco products that is equivalent to the requirements and standards of Union law is in force in Gibraltar by 30 June 2020. That system shall ensure reciprocal access to the information on traceability of cigarettes in Spain and Gibraltar.
4.In order to prevent and deter the smuggling of products subject to excise duties or special taxes, the United Kingdom shall ensure that, in respect of alcohol and petrol, a tax system which aims at preventing fraudulent activities involving those products is in force in Gibraltar.
Spain and the United Kingdom shall establish a coordinating committee as a forum for regular discussion between the competent authorities of issues concerning in particular waste management, air quality, scientific research and fishing. The Union shall be invited to participate in the meetings of that coordinating committee. That coordinating committee shall report to the Specialised Committee on a regular basis.
Spain and the United Kingdom shall establish a coordination committee as a forum for monitoring and for coordination between the competent authorities of any questions related to cooperation in police and customs matters. The Union shall be invited to participate in the meetings of that coordination committee. That coordinating committee shall report to the Specialised Committee on a regular basis.
The Specialised Committee shall:
facilitate the implementation and application of this Protocol;
discuss any point of relevance to this Protocol giving rise to a difficulty and raised by the Union or the United Kingdom;
examine the reports from the coordination committees referred to in this Protocol; and
make recommendations to the Joint Committee as regards the functioning of this Protocol.
Applicable legislation (A series):
Decision A1 of 12 June 2009 concerning the establishment of a dialogue and conciliation procedure concerning the validity of documents, the determination of the applicable legislation and the provisions of benefits under Regulation (EC) No 883/2004 of the European Parliament and of the Council;(1)
Decision A2 of 12 June 2009 concerning the interpretation of Article 12 of Regulation (EC) No 883/2004 of the European Parliament and of the Council on the legislation applicable to posted workers and self-employed workers temporarily working outside the competent State;(2)
Decision A3 of 17 December 2009 concerning the aggregation of uninterrupted posting periods completed under the Council Regulation (EEC) No 1408/71 and Regulation (EC) No 883/2004 of the European Parliament and of the Council.(3)
Electronic Data Exchange (E series):
Decision E2 of 3 March 2010 concerning the establishment of a change management procedure applying to details of the bodies defined in Article 1 of Regulation (EC) No 883/2004 of the European Parliament and of the Council which are listed in the electronic directory which is an inherent part of EESSI;(4)
Decision E4 of 13 March 2014 concerning the transitional period as defined in Article 95 of Regulation (EC) No 987/2009 of the European Parliament and of the Council;(5)
Decision E5 of 16 March 2017 concerning the practical arrangements for the transitional period for the data exchange via electronic means referred to in Article 4 of Regulation (EC) No 987/2009 of the European Parliament and of the Council[F1;] (6)
[F2Decision No E7 of the Administrative Commission for the Coordination of Social Security Systems concerning practical arrangements for cooperation and data exchange until the Electronic Exchange of Social Security Information (EESSI) is fully implemented in the Member States.]
Family benefits (F series):
Decision F1 of 12 June 2009 concerning the interpretation of Article 68 of Regulation (EC) No 883/2004 of the European Parliament and of the Council relating to priority rules in the event of overlapping of family benefits;(7)
Decision F2 of 23 June 2015 concerning the exchange of data between institutions for the purpose of granting family benefits[F1;] (8)
[F2Decision No F3 of the Administrative Commission for the Coordination of Social Security Systems concerning the interpretation of Article 68 of Regulation (EC) No 883/2004 relating to the method of calculation of the differential supplement.]
Horizontal issues (H series):
Decision H1 of 12 June 2009 concerning the framework for the transition from Council Regulations (EEC) No 1408/71 and (EEC) No 574/72 to Regulations (EC) No 883/2004 and (EC) No 987/2009 of the European Parliament and of the Council and the application of Decisions and Recommendations of the Administrative Commission for the coordination of social security systems;(9)
Decision H3 of 15 October 2009 concerning the date to be taken into consideration for determining the rates of conversion referred to in Article 90 of Regulation (EC) No 987/2009 of the European Parliament and of the Council;(10)
Decision H4 of 22 December 2009 concerning the composition and working methods of the Audit Board of the Administrative Commission for the Coordination of Social Security Systems;(11)
Decision H5 of 18 March 2010 concerning cooperation on combating fraud and error within the framework of Council Regulation (EC) No 883/2004 and Regulation (EC) No 987/2009 of the European Parliament and of the Council on the coordination of social security systems;(12)
Decision H6 of 16 December 2010 concerning the application of certain principles regarding the aggregation of periods under Article 6 of Regulation (EC) No 883/2004 on the coordination of social security systems;(13)
Decision H7 of 25 June 2015 on the revision of Decision H3 concerning the date to be taken into consideration for determining the rates of conversion referred to in Article 90 of Regulation (EC) No 987/2009 of the European Parliament and of the Council on the coordination of social security systems;(14)
Decision H8 of 17 December 2015 (updated with minor technical clarifications on 9 March 2016) concerning the methods of operation and the composition of the Technical Commission for data processing of the Administrative Commission for the coordination of social security systems;(15)
Recommendation H1 of 19 June 2013 concerning the Gottardo judgment, according to which the advantages enjoyed by a State's own nationals under a bilateral convention on social security with a non-member country must also be granted to workers who are nationals of other Member States.(16)
Pensions (P series):
Decision P1 of 12 June 2009 on the interpretation of Articles 50(4), 58 and 87(5) of Regulation (EC) No 883/2004 of the European Parliament and of the Council for the award of invalidity, old-age and survivors' benefits.(17)
Recovery (R series):
Decision R1 of 20 June 2013 concerning the interpretation of Article 85 of Regulation (EC) No 987/2009.(18)
Sickness (S series):
Decision S1 of 12 June 2009 concerning the European Health Insurance Card;(19)
Decision S2 of 12 June 2009 concerning the technical specifications of the European Health Insurance Card;(20)
Decision S3 of 12 June 2009 defining the benefits covered by Articles 19(1) and 27(1) of Regulation (EC) No 883/2004 of the European Parliament and of the Council and Article 25(A)(3) of Regulation (EC) No 987/2009 of the European Parliament and of the Council;(21)
Decision S5 of 2 October 2009 on interpretation of the concept of "benefits in kind" as defined in Article 1(va) of Regulation (EC) No 883/2004 of the European Parliament and of the Council in the event of sickness or maternity pursuant to Articles 17, 19, 20, 22, 24(1), 25, 26, 27(1, 3, 4 and 5), 28, 34 and 36(1 and 2) of Regulation (EC) No 883/2004 and on calculation of the amounts to be refunded under Articles 62, 63 and 64 of Regulation (EC) No 987/2009 of the European Parliament and of the Council;(22)
Decision S6 of 22 December 2009 concerning the registration in the Member State of residence under Article 24 of Regulation (EC) No 987/2009 and the compilation of the inventories provided for in Article 64(4) of Regulation (EC) No 987/2009;(23)
Decision S8 of 15 June 2011 concerning the granting of prostheses, major appliances and other substantial benefits in kind provided for in Article 33 of Regulation (EC) No 883/2004 on the coordination of social security systems;(24)
Decision S9 of 20 June 2013 concerning refund procedures for the implementation of Articles 35 and 41 of Regulation (EC) No 883/2004;(25)
Decision S10 of 19 December 2013 concerning the transition from Regulations (EEC) Nos 1408/71 and 574/72 to Regulations (EC) Nos 883/2004 and 987/2009 and the application of reimbursement procedures;(26)
Recommendation S1 of 15 March 2012 concerning financial aspects of cross-border living organ donations;(27)
Recommendation S2 of 22 October 2013 concerning the entitlement to benefits in kind for insured persons and members of their family during a stay in a third country under a bilateral convention between the competent Member State and the third country.(28)
Unemployment (U series):
Decision U1 of 12 June 2009 concerning Article 54(3) of Regulation (EC) No 987/2009 of the European Parliament and of the Council relating to increases in unemployment benefit for dependent members of the family;(29)
Decision U2 of 12 June 2009 concerning the scope of Article 65(2) of Regulation (EC) No 883/2004 of the European Parliament and of the Council on the right to unemployment benefits of wholly unemployed persons other than frontier workers who were resident in the territory of a Member State other than the competent Member State during their last period of employment or self-employment;(30)
Decision U3 of12 June 2009 concerning the scope of the concept of "partial unemployment" applicable to the unemployed persons referred to in Article 65(1) of Regulation (EC) No 883/2004 of the European Parliament and of the Council;(31)
Decision U4 of 13 December 2011 concerning the reimbursement procedures under Article 65(6) and (7) of Regulation (EC) No 883/2004 and Article 70 of Regulation (EC) No 987/2009;(32)
Recommendation U1 of 12 June 2009 concerning the legislation applicable to unemployed persons engaging in part-time professional or trade activity in a Member State other than the State of residence;(33)
Recommendation U2 of 12 June 2009 concerning the application of Article 64(1)(a) of Regulation (EC) No 883/2004 of the European Parliament and of the Council to unemployed persons accompanying their spouses or partners pursuing a professional or trade activity in a Member State other than the competent State.(34)
Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems,(35) as amended by:
Regulation (EC) No 988/2009 of the European Parliament and of the Council of 16 September 2009;(36)
Commission Regulation (EU) No 1244/2010 of 9 December 2010;(37)
Regulation (EU) No 465/2012 of the European Parliament and of the Council of 22 May 2012;(38)
Commission Regulation (EU) No 1224/2012 of 18 December 2012;(39)
Council Regulation (EU) No 517/2013 of 13 May 2013;(40)
Commission Regulation (EU) No 1372/2013 of 19 December 2013,(41) as amended by Commission Regulation (EU) No 1368/2014 of 17 December 2014;(42)
Commission Regulation (EU) 2017/492 of 21 March 2017.(43)
Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems(44), as amended by:
Commission Regulation (EU) No 1244/2010 of 9 December 2010;(45)
Regulation (EU) No 465/2012 of the European Parliament and of the Council of 22 May 2012;(46)
Commission Regulation (EU) No 1224/2012 of 18 December 2012;(47)
Commission Regulation (EU) No 1372/2013 of 19 December 2013;(48)
Commission Regulation (EU) No 1368/2014 of 17 December 2014;(49)
Commission Regulation (EU) 2017/492 of 21 March 2017.(50)
The provisions of Regulation (EC) No 883/2004 shall, for the purposes of this Agreement, be adapted as follows:
the following shall be added to Annex II:
Article 7(5) and (6) of the Convention on social security of 20 April 1960 (legislation applicable to civilians serving in the military forces);
Article 5(5) and (6) of the Convention on unemployment insurance of 20 April 1960 (legislation applicable to civilians serving in the military forces).
Article 19(2) of the Agreement of 14 December, 2004 on social security (concerning the transfer and reckoning of certain disability credits).";
the following shall be added to Annex III:
"UNITED KINGDOM";
the following shall be added to Annex VI:
Employment and Support Allowance (ESA)
For awards granted before 1 April 2016 ESA is a cash sickness benefit for the initial 91 days (Assessment Phase). From the 92nd day ESA (Main Phase) becomes an invalidity benefit.
For awards granted on or after 1 April 2016 ESA is a cash sickness benefit for the initial 365 days (Assessment Phase). From the 366th day ESA (Support Group) becomes an invalidity benefit.
Great Britain legislation: Part 1 of the Welfare Reform Act 2007.
Northern Ireland legislation: Part 1 of the Welfare Reform Act (Northern Ireland) 2007.";
the following shall be added to Part 1 of Annex VIII:
All applications for retirement pension, state pension pursuant to Part 1 of the Pensions Act 2014, widows' and bereavement benefits, with the exception of those for which during a tax year beginning on or after 6 April 1975:
the party concerned had completed periods of insurance, employment or residence under the legislation of the United Kingdom and another Member State; and one (or more) of the tax years was not considered a qualifying year within the meaning of the legislation of the United Kingdom;
the periods of insurance completed under the legislation in force in the United Kingdom for the periods prior to 5 July 1948 would be taken into account for the purposes of Article 52(1)(b) of the Regulation by application of the periods of insurance, employment or residence under the legislation of another Member State.
All applications for additional pension pursuant to the Social Security Contributions and Benefits Act 1992, section 44, and the Social Security Contributions and Benefits (Northern Ireland) Act 1992, section 44.";
the following shall be added to Part 2 of Annex VIII:
Graduated retirement benefits paid pursuant to the National Insurance Act 1965, sections 36 and 37, and the National Insurance Act (Northern Ireland) 1966, sections 35 and 36.";
the following shall be added to Annex X:
State Pension Credit (State Pension Credit Act 2002 and State Pension Credit Act (Northern Ireland) 2002);
Income-based allowances for jobseekers (Jobseekers Act 1995 and Jobseekers (Northern Ireland) Order 1995);
Disability Living Allowance mobility component (Social Security Contributions and Benefits Act 1992 and Social Security Contributions and Benefits (Northern Ireland) Act 1992);
Employment and Support Allowance Income-related (Welfare Reform Act 2007 and Welfare Reform Act (Northern Ireland) 2007).";
the following shall be added to Annex XI:
the contributions of a former spouse are taken into account as if they were that person's own contributions; or
the relevant contribution conditions are satisfied by that person's spouse or former spouse, then provided, in each case, that the spouse or former spouse is or had been exercising an activity as an employed or self-employed person, and had been subject to the legislation of two or more Member States, the provisions of Chapter 5 of Title III of this Regulation shall apply in order to determine entitlement under United Kingdom legislation. In this case, references in the said Chapter 5 to "periods of insurance" shall be construed as references to periods of insurance completed by:
a spouse or former spouse where a claim is made by:
a married woman, or
a person whose marriage has terminated otherwise than by the death of the spouse; or
a former spouse, where a claim is made by:
a widower who immediately before pensionable age is not entitled to widowed parent's allowance, or
a widow who immediately before pensionable age is not entitled to widowed mother's allowance, widowed parent's allowance or widow's pension, or who is only entitled to an age-related widow's pension calculated pursuant to Article 52(1)(b) of this Regulation, and for this purpose 'age-related widow's pension' means a widow's pension payable at a reduced rate in accordance with section 39(4) of the Social Security Contributions and Benefits Act 1992.
cash sickness benefits or wages or salary in lieu thereof; or
benefits within the meaning of Chapters 4 and 5 of Title III of this Regulation granted in respect of the invalidity which followed that incapacity for work, under the legislation of the other Member State, as though they were periods of short‐term incapacity benefit paid in accordance with Sections 30A (1)-(4) of the Social Security Contributions and Benefits Act 1992.
In applying this provision, account shall only be taken of periods during which the person would have been incapable of work within the meaning of United Kingdom legislation.
For the purpose of calculating an earnings factor in order to determine entitlement to benefits under United Kingdom legislation, for each week of activity as an employed person under the legislation of another Member State, and which commenced during the relevant income tax year within the meaning of United Kingdom legislation, the person concerned shall be deemed to have paid contributions as an employed earner, or have earnings on which contributions have been paid, on the basis of earnings equivalent to two-thirds of that year's upper earnings limit.
For the purposes of Article 52(1)(b)(ii) of this Regulation, where:
in any income tax year starting on or after 6 April 1975, a person carrying out activity as an employed person has completed periods of insurance, employment or residence exclusively in a Member State other than the United Kingdom, and the application of point 5(1) above results in that year being counted as a qualifying year within the meaning of United Kingdom legislation for the purposes of Article 52(1)(b)(i) of this Regulation, he shall be deemed to have been insured for 52 weeks in that year in that other Member State;
any income tax year starting on or after 6 April 1975 does not count as a qualifying year within the meaning of United Kingdom legislation for the purposes of Article 52(1)(b)(i) of this Regulation, any periods of insurance, employment or residence completed in that year shall be disregarded.
For the purpose of converting an earnings factor into periods of insurance, the earnings factor achieved in the relevant income tax year within the meaning of United Kingdom legislation shall be divided by that year's lower earnings limit. The result shall be expressed as a whole number, any remaining fraction being ignored. The figure so calculated shall be treated as representing the number of weeks of insurance completed under United Kingdom legislation during that year, provided that such figure shall not exceed the number of weeks during which in that year the person was subject to that legislation.".
The provisions of Regulation (EC) No 987/2009 shall, for the purposes of this Agreement, be adapted as follows:
the following shall be added to Annex 1:
The Exchange of Letters of 4 May and 14 June 1976 regarding Article 105(2) of Regulation (EEC) No 574/72 (waiving of reimbursement of the costs of administrative checks and medical examinations)
The Exchange of Letters of 18 January and 14 March 1977 regarding Article 36(3) of Regulation (EEC) No 1408/71 (arrangement for reimbursement or waiving of reimbursement of the costs of benefits in kind provided under the terms of Chapter 1 of Title III of Regulation (EEC) No 1408/71) as amended by the Exchange of Letters of 4 May and 23 July 1982 (agreement for reimbursement of costs incurred under Article 22(1)(a) of Regulation (EEC) No 1408/71)
The Exchange of Letters of 30 March and 19 April 1977 as modified by an Exchange of Letters of 8 November 1989 and of 10 January 1990 on agreement of waiving of reimbursement of the costs of benefits in kind and administrative checks and medical examinations
The Arrangement finalised on 29 March 2006 between the Competent Authorities of the Republic of Estonia and of the United Kingdom under Articles 36(3) and 63(3) of Regulation (EEC) No 1408/71 establishing other methods of reimbursement of the costs of benefits in kind provided under this Regulation by both countries with effect from 1 May 2004
The Exchange of Letters of 9 July 1975 regarding Articles 36(3) and 63(3) of Regulation (EEC) No 1408/71 (arrangement for reimbursement or waiving of reimbursement of the costs of benefits in kind provided under the terms of Chapter 1 or 4 of Title III of Regulation (EEC) No 1408/71) and Article 105(2) of Regulation (EEC) No 574/72 (waiving of reimbursement of the costs of administrative checks and medical examinations)
The Agreement of 18 June 1999 on the reimbursement of costs for benefits in kind granted pursuant to the provisions of Regulations (EEC) No 1408/71 and (EEC) No 574/72
The Exchange of Letters of 25 March and 28 April 1997 regarding Article 105(2) of Regulation (EEC) No 574/72 (waiving of reimbursement of the costs of administrative checks and medical examinations)
The Agreement of 8 December 1998 on the specific methods of determining the amounts to be reimbursed for benefits in kind pursuant to Regulations (EEC) No 1408/71 and (EEC) No 574/72
The Arrangement signed on 15 December 2005 between the Competent Authorities of the Italian Republic and of the United Kingdom under Articles 36(3) and 63(3) of Regulation (EEC) No 1408/71 establishing other methods of reimbursement of the costs of benefits in kind provided under this Regulation by both countries with effect from 1 January 2005
The Exchange of Letters of 18 December 1975 and 20 January 1976 regarding Article 105(2) of Regulation (EEC) No 574/72 (waiving of reimbursement of the costs entailed in administrative checks and medical examinations referred to in Article 105 of Regulation (EEC) No 574/72)
The Arrangement finalised on 1 November 2005 between the Competent Authorities of the Republic of Hungary and of the United Kingdom under Articles 35(3) and 41(2) of Regulation (EEC) No 883/2004 establishing other methods of reimbursement of the costs of benefits in kind provided under that Regulation by both countries with effect from 1 May 2004
The Arrangement finalised on 17 January 2007 between the Competent Authorities of Malta and of the United Kingdom under Articles 35(3) and 41(2) of Regulation (EEC) No 883/2004 establishing other methods of reimbursement of the costs of benefits in kind provided under that Regulation by both countries with effect from 1 May 2004
The second sentence of Article 3 of the Administrative Arrangement of 12 June 1956 on the implementation of the Convention of 11 August 1954
The Arrangement of 8 June 2004 establishing other methods of reimbursement of the costs of benefits in kind provided by both countries with effect from 1 January 2003
The Exchange of Letters 1 and 20 June 1995 concerning Articles 36(3) and 63(3) of Regulation (EEC) No 1408/71 (reimbursement or waiving of reimbursement of the cost of benefits in kind) and Article 105(2) of Regulation (EEC) 574/72 (waiving of reimbursement of the cost of administrative checks and medical examinations)
The Arrangement of 15 April 1997 concerning Article 36(3) and Article 63(3) of Regulation (EEC) No 1408/71 (reimbursement or waiving of reimbursement of the cost of benefits in kind) and Article 105(2) of Regulation (EEC) No 574/72 (waiving of refunds of the costs of administrative checks and medical examinations)";
the following shall be added to Annex 3:
"UNITED KINGDOM".
The time limits set out in this Annex are the relevant end dates for the application of Regulation (EU) No 952/2013.
a Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1). | |
Situation / procedure | Time limit |
---|---|
1. Temporary storage | 90 days, Article 149 of Regulation (EU) No 952/2013 |
2. Release for free circulation | 1 month + 10 days after acceptance of the declaration, Article 146(3) of Delegated Regulation (EU) 2015/2446a concerning the supplementary declaration; "reasonable period of time" as regards verification, Article 194 of Regulation (EU) No 952/2013 Maximum: 60 days |
3. Special proceduresPeriod for discharge is obligatory for inward processing, outward processing, end-use and temporary admission (D.E. 4/17 in Annex A to Delegated Regulation (EU) 2015/2446). Discharge by placing under a subsequent customs procedure, taking out of the customs territory or being destroyed, Article 215(1) of Regulation (EU) No 952/2013. | |
(a) Union transit | Maximum: 12 months after release |
(b) Customs warehousing | Maximum: 12 months after the end of the transition period |
(c) Free zones | At the end of the transition period |
(d) Temporary admission | Maximum: 12 months after release |
(e) End-use | Maximum: 12 months after release |
(f) Inward processing | Maximum: 12 months after release |
(g) Outward processing | Maximum: 12 months after release |
4. Export | 150 days after release |
5. Re-export | 150 days after release |
Customs IT system | Type of access | Time limit |
---|---|---|
ICS (Import Control System) | Lodgement of the pre-arrival declaration limited to:
| 31 July 2021 |
NCTS (New Computerised Transit System) | All functionalities applied to ongoing transit operations, i.e. movements released for transit before the end of the transition period. [No release of new transit operations after the end of the transition period.] | 31 January 2021 |
ECS (Export Control System) | Confirmation of exit for ongoing export operations, i.e. goods released for export before the end of the transition period:
| 31 January 2021 |
INF (Information Sheet) |
| 31 December 2021 |
SURV-RECAPP (Tariff Surveillance System – Receiving Application) | Transmission by the United Kingdom's customs authorities of data elements for release for free circulation (RFC) or export procedures:
| 28 February 2021 |
EBTI3 (European Binding Tariff Information) | Input for the calculation of customs debt: Access to information pertaining to decisions related to BTI or any subsequent event which may affect the original application or decision [full access for consultation]. | 8 January 2021 |
TARIC3 (Integrated Customs Tariff of the Community) | Input for the calculation of customs debt: Transmissions of daily updates to the United Kingdom after the end of the transition period, with the exception of confidential data (statistical surveillance data). | 31 December 2021 |
QUOTA2 (System for Managing Tariff Quotas, Ceilings and other Surveillances) | Input for the calculation of customs debt: Management of quotas, cancellation of requests for quotas and returns of unused allocated quantities. | 6 January 2021 |
SMS TRA, EXP (Specimen Management System) | Read-only access to the database with specimens of stamps, seals and certificates. | 31 January 2021 |
SMS QUOTA (Specimen Management System) | Read-only access to the database with certificates of authenticity necessary in order to benefit from the quotas. | 6 January 2021 |
OWNRES (Own Resources reporting of cases of fraud and irregularities involving traditional own resources (TOR) in excess of EUR 10 000, Article 5(1) of Regulation (EU, Euratom) No 608/2014) | Limited access restricted to cases involving the United Kingdom (no access to global analyses). | 20 February 2026 |
WOMIS (Write-off management information system for TOR case-reports under Article 13(3) of Regulation (EU, Euratom) No 609/2014) | Full access, as by default already limited to national write-off reports (read-only access as from 1 July 2025 in the framework of the liquidation of the separate account by 31 December 2025). | 30 June 2025 |
Supporting system | Type of access | Time limit |
---|---|---|
EOS/EORI (Economic Operators System – Economic Operators Registration and Identification) | Read-only access for the related systems. | 31 December 2021 |
CDS (Customs Decisions System) | Read-only access for traders in the United Kingdom and for customs offices in the United Kingdom. | 31 January 2021 |
CS/RD2 (Central Services/Reference Data) | Read-only access for Reference Data; Write access for customs offices of NA-UK only. | 31 December 2021 |
CS/MIS (Central Services/Management Information System) | Write-only access for uploading unavailabilities and business statistics. | 31 July 2021 |
GTP (Generic Trader Portal) | Access to the generic functions of the portal for traders in the United Kingdom until the last Specific Trader Portal is switched off for traders in the United Kingdom. | 31 December 2021 |
Network and infrastructure | Type of access | Time limit |
---|---|---|
CCN (Common Communication Network) | Linked to the access for the related systems. | 31 December 2021 (or longer if required for excise or taxation) |
UUM&DS (Uniform User Management and Digital Signatures) | Linked to the access for the related systems. | 31 December 2021 (or longer if required for excise or taxation) |
CCN2 (Common Communication Network 2) | Linked to the access for the related systems. | 31 December 2021 (or longer if required for excise or taxation) |
Supporting system | Type of access | Time limit |
---|---|---|
SEED (System for the Exchange of Excise Data) | Read only, with United Kingdom's economic operators invalidated. | 31 May 2021 |
CS/MISE (Central Services/Management Information System for EMCS) | Filtered to restrict to movements involving the United Kingdom. | 31 May 2021 |
Network and infrastructure | Type of access | Time limit |
---|---|---|
CCN (Common Communication Network) | Linked to the access for the related systems. | 31 May 2021 (or longer if required for excise or taxation) |
a For the purposes of this Annex, "reciprocal access" means that the United Kingdom must ensure that Member States have the same access to such data in the United Kingdom as the United Kingdom and the Member States have to such data in the Member States. | ||
b For the purposes of this Annex, "other party" means, with respect to the United Kingdom, a Member State and, with respect to a Member State, the United Kingdom. | ||
c The United Kingdom's data concerning the VAT identification numbers of its taxable persons must be updated until 31 December 2024. | ||
d Including transactions covered by Article 51(1). | ||
e For the purposes of this indent, "handle" means completing all actions in respect of a claim to allow it to be finalised, including notification of any disallowed amounts, along with details of how to appeal, and repayment of any allowable amounts, along with the exchange of any relevant messages with the VAT Refund system. | ||
VAT IT system | Type of access | Time limit |
---|---|---|
VAT-VIES (VAT Information Exchange System) | Taxable persons registration information: Reciprocal access to the IT systems, by the United Kingdom and the Member Statesa, to exchange, until 31 December 2024, historical registration information of the other partyb (registration data entered in the system before the end of the transition period) as well as registration information of the other party updated after the transition period (e.g. ending of registration of a taxable person). | 31 December 2024c |
Transactions - turnover information: Access to the IT systems, by the United Kingdom and the Member States with reciprocal access, to exchange information contained in recapitulative statements submitted to the other party for transactions that took placed before the end of the transition period and where taxable persons of the receiving party are involved; The United Kingdom and the Member States shall have no access to each other's turnover information related to transactions that take place after 31 December 2020. | 31 December 2024 | |
VAT Refund | Access to the IT system to:
| 30 April 2021 |
—Handlee VAT refund applications received by the United Kingdom and submitted by taxable persons established in a Member State and VAT refund applications received by the Member States and submitted by taxable persons established in the United Kingdom. | 31 January 2022 | |
MOSS (Mini-One-Stop-Shop) | Registration Information: Access to the IT systems, by the United Kingdom and the Member States with reciprocal access, to: | |
—Exchange the registration and historical registration information; | 31 December 2024 | |
—Disseminate information relating to new MOSS registrations, for registrations, the effective date of registration of which is before or on 31 December 2020. | 20 February 2021 | |
VAT Return: Access to the IT systems, by the United Kingdom and the Member States with reciprocal access, to: | ||
—Exchange MOSS return information, for returns submitted before or on 31 January 2021; | 20 February 2021 | |
—Exchange amendments relating to MOSS VAT returns submitted before or on 20 January 2021; | 20 January 2022 | |
—Exchange VAT return information for transactions where the other party is involved; | 31 December 2024 | |
—The United Kingdom and the Member States shall have no access to each other's VAT return information of transactions that take place after 31 December 2020. | ||
Payment information: Access to the IT systems, by the United Kingdom and the Member States with reciprocal access, to: | ||
—Exchange payment information relating to payments received from MOSS registered businesses before or on 31 January 2021; | 20 February 2021 | |
—In respect of taxable transactions in the other party, exchange information relating to reimbursements or payments for amendments relating to MOSS VAT returns submitted before or on 31 December 2021. | 20 January 2022 |
Supporting system | Type of access | Time limit |
---|---|---|
CCN/eFCA Administrative cooperation VAT (Common Communications Network/eForm Central Application) | Transmissions between the United Kingdom and the Member States of requests – and follow-up to these requests – with regard to administrative cooperation for VAT purposes. | 31 December 2024 |
TIC VAT Refund preferences | Access by the United Kingdom in order to update the United Kingdom's VAT refund preferences | 31 March 2021 |
Supporting system | Type of access | Time limit |
---|---|---|
CCN/eFCA Recovery assistance | Transmissions between the United Kingdom and the Member States of requests – and follow-up of these requests – with regard to recovery assistance. | 31 December 2025 |
This annex sets out the categories of community equipment and other property related to the provision of safeguards located in the United Kingdom under the Euratom Treaty which shall become property of the United Kingdom at the end of the transition period.
At the end of the transition period, the European Commission shall transmit to the United Kingdom the final inventory of Euratom equipment and other property transferred.
In accordance with Article 84(1) and Article 148, the United Kingdom shall reimburse to the Union the value of that equipment and other property, calculated based on the value assigned to that equipment and other property in the consolidated accounts for the year 2020. The said value shall be communicated by European Commission to the United Kingdom upon its final regulatory approval.
The Euratom equipment is located at:
Sellafield (61), the UK nuclear fuel reprocessing site;
Dounreay (62), the UK's former centre of fast reactor research and development;
Sizewell (63), a site with two nuclear power stations, Sizewell A (not in operation) and Sizewell B, a pressurised water reactor still in operation;
Capenhurst (64), a uranium enrichment plant;
Springfields (65), a fuel fabrication plant;
Other reactors, research, medical and other facilities, where safeguards equipment is being used.
The Euratom equipment comprises various elements consisting of fixed installations and related devices necessary for the use of these fixed installations and forming an inherent part of the whole system installed:
Seals:
Metal seals for single use;
Fibre optic seals for single and multiple use; and
Seal readers.
Surveillance equipment:
Digital and analogue single and multiple component safeguards surveillance systems.
Measurement equipment (non-destructive assay):
Various types of gamma detectors with pre-amplifiers and counting electronics for gamma measurements;
Various types of neutron detectors with pre-amplifiers and counting electronics for neutron measurements; as well as
Equipment for fresh and spent fuel assembly, Uranium drum and Plutonium can content measurements including rod and fuel assembly scanners, balances and load cells.
Laboratory equipment (forming part of the on-site laboratory at Sellafield):
Mass spectrometer (TIMS);
gamma and X-ray based measurement instruments (e.g. K-edge densitometry and XRF); and
Gloveboxes with analytical equipment including densitometer and analytical balances.
To facilitate the most effective handover of this equipment, the United Kingdom and the Community shall make the necessary legal arrangements to release the Community from its obligations and liabilities under its agreement dated 25 March 1994 with British Nuclear Fuels PLC (now Sellafield Ltd).
Computer and related equipment (in offices and measurements systems):
Personal computers as well as related equipment including remote data transmission infrastructure (battery packs and power supplies, hardware devices to allow to control multiple computers, network equipment including fibre optics, Ethernet cables and converters, switches, serial servers, virtual private network router, time and domain controller, cabinets); as well as
Related servers, screens and printers.
The Secretariat of the Joint Committee (the "Secretariat") shall be composed of an official of the European Commission and an official of the Government of United Kingdom. The Secretariat shall, under the authority of the co-chairs, perform the tasks conferred on it by these Rules of Procedure.
Written documents on which the deliberations of the Joint Committee are based shall be numbered and circulated to the Union and the United Kingdom by the Secretariat as documents of the Joint Committee.
the documents submitted to the Joint Committee;
any statement that one of the co-chairs requested to be entered in the minutes; and
the decisions adopted, recommendations made, joint statements decided upon and operational conclusions adopted on specific items.
For each calendar year, the annual report on the functioning of the Agreement provided for in Article 164(6) of the Agreement shall be drawn up by the Secretariat by 1 May of the following year. It shall be adopted and signed by the co-chairs.
‘Party’ means the Union or the United Kingdom;
‘complainant’ means any Party that requests the establishment of an arbitration panel under Article 170 of the Agreement;
‘respondent’ means the Party that is alleged to be in violation of a provision of this Agreement;
‘representative of a Party’ means a servant of, or any person appointed by a Party who represents that Party for the purposes of a dispute under this Agreement;
‘adviser’ means a person designated by a Party to advise or assist that Party in connection with proceedings before an arbitration panel;
‘assistant’ means a person who, under the terms of his or her appointment, conducts research for or provides assistance to a member of an arbitration panel under the direction and control of that member.
the arbitration panel shall send all requests, notices, written submissions and other documents to both Parties at the same time;
where a Party addresses a request, notice, written submission or other document to the arbitration panel, it shall send a copy thereof to the other Party at the same time; and
where a Party addresses a request, notice, written submission or other document in relation to the dispute to the other Party, it shall send a copy thereof to the arbitration panel at the same time.
If the Parties fail to agree on whether to replace a member of the arbitration panel other than its chairperson, either Party may request that this matter be referred to the chairperson of that panel, whose decision shall be final.
If the chairperson of the arbitration panel finds that the member of the arbitration panel does not comply with the Code of Conduct, a new member of the arbitration panel shall be selected in accordance with Article 171 of the Agreement.
If the selected person finds that the chairperson does not comply with the Code of Conduct, a new chairperson shall be selected in accordance with Article 171 of the Agreement from among the persons who have been jointly proposed by the Union and the United Kingdom to act as chairperson, with the exception of the selected person.
the remuneration and expenses to be paid to the members of the arbitration panel, which shall be reasonable and in accordance with WTO standards;
the remuneration to be paid to assistants; for each member of the arbitration panel, the total amount of remuneration to be paid to assistants shall be reasonable and in any event shall not exceed one third of the remuneration of that member.
Such agreement may be reached by any means of communication.
The arbitration panel may decide, in agreement with the Parties, not to hold a hearing.
representatives of a Party;
advisers;
assistants;
interpreters, translators and court reporters of the arbitration panel; and
experts, as decided by the arbitration panel.
argument:
argument of the complainant;
argument of the respondent;
reply:
reply of the complainant;
counter-reply of the respondent.
consider only those issues that were raised in the proceedings before the arbitration panel and are necessary for a ruling, and shall not delegate this duty to any other person;
take all appropriate steps to ensure that their assistants are aware of, and comply with, points 2, 3, 4, 5, 9 and 10.
shall be independent and impartial, and avoid creating an appearance of impropriety or bias, and shall not be influenced by self-interest, outside pressure, political considerations, public clamour, loyalty to the Union or the United Kingdom, or fear of criticism;
shall not directly or indirectly incur any obligation or accept any benefit that would in any way interfere, or appear to interfere, with the proper performance of their duties;
shall not use their position as a member of an arbitration panel to advance any personal or private interests and shall avoid actions that may create the impression that others are in a special position to influence them;
shall not allow financial, business, professional, family or social relationships or responsibilities to influence their conduct or judgement;
shall avoid entering into any relationship or acquiring any financial interest that is likely to affect their impartiality or that might reasonably create an appearance of impropriety or bias;
shall not discuss any aspect of the subject matter or the conduct of the proceedings before the arbitration panel with one or both of the Parties in the absence of the other members of the arbitration panel.
disclose or use any non-public information concerning any proceedings before the arbitration panel or that was acquired during such proceedings, except for the purposes of those proceedings and in any case shall not disclose or use any such information to gain personal advantage or advantage for others or to adversely affect the interest of others;
disclose the deliberations of the arbitration panel, or the views of any member of the panel.
Textual Amendments
F1 Substituted by Decision No 1/2020 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 12 June 2020 amending the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community [2020/1022].
F2 Inserted by Decision No 1/2020 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 12 June 2020 amending the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community [2020/1022].
Sellafield Ltd, SELLAFIELD CA20 1PG, UNITED KINGDOM
Dounreay Site Restoration Ltd, KW14 7TZ THURSO CAITHNESS, UNITED KINGDOM
EDF Energy Nuclear Generation Limited - Sizewell B Power Station, SUFFOLK, IP16 4UR LEISTON
Urenco UK Limited, Capenhurst Works, CHESTER CH1 6ER, UNITED KINGDOM
Westinghouse Springfields Fuels Ltd, SALWICK PRESTON PR4 OXJ, UNITED KINGDOM