The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019

Modification of Regulation (EC) No 1982/2004 implementing Regulation (EC) No 638/2004 on Community statistics relating to the trading of goods between Member States

5.—(1) In Article—

(a) 2 for “to be transmitted to the Commission (Eurostat)”, substitute “and the United Kingdom”;

(b) 8(1)—

(i) for each “taxation” substitute “value added tax”,

(ii) omit “in accordance with Directive 77/388/EEC”;

(c) 8(3)(b) omit “at the time of completing the declaration or that” and “, in the absence of any special provisions decided by the Member States”;

(d) 10 omit “for national purposes” and everything starting with “provided” and ending with “Commission”;

(e) 11 and in 12, for “which” substitute “may”, and for “may use” substitute “using”;

(f) 13(1)—

(i) for the first “their” substitute “the”,

(ii) for the second “their” substitute “the relevant”,

(iii) omit “with other Member States”;

(g) 13(2)(a) and (b)—

(i) after “value of” insert “relevant”,

(ii) omit “with other Member States”;

(h) 13(4) for “EUR 200” substitute “£175”;

(i) 14 omit “for data to be transmitted to the Commission (Eurostat)”;

(j) 15(3)—

(i) for “Member States” substitute “The Commissioners for Her Majesty’s Revenue and Customs when”,

(ii) for “3 million EUR” substitute “£2.62 million”;

(k) 17(1)(c) after “taxable person” insert “(for value added tax purposes, or for corresponding purposes under the law of a member State)”;

(l) 17(2)(a) and (b), for “another” substitute “a” and for “reporting Member State” substitute “United Kingdom”;

(m) 17(2)(b) for “in the Member State” substitute “if the United Kingdom is the country”;

(n) 17(4) for “of arrival and dispatch” substitute “the United Kingdom”;

(o) 18 omit “, provided that they keep the Commission (Eurostat) informed on their particular practice before application”;

(p) 19(1)(b) for “Member State” substitute “country”;

(q) 19(2) for “reporting Member State” substitute “United Kingdom” and for “another” substitute “a”;

(r) 20(1)(a) after “any Member State” insert “and the United Kingdom”;

(s) 20(2)—

(i) for each “another” substitute “a”,

(ii) for each “reporting Member State” or “receiving Member State” or “dispatching Member State” substitute “United Kingdom”;

(t) 20(3) omit “, except for goods belonging to CN chapter 27, the transmission of data on quantity is optional and”;

(u) 21(1))(b) for “Member State” substitute “United Kingdom if that is”;

(v) 21(2)—

(i) for each “another” substitute “a”,

(ii) for each “reporting Member State” substitute “United Kingdom”;

(w) 21(3) for “another” substitute “a”;

(x) 22(2)—

(i) after “taxable persons” insert “one of whom is”,

(ii) for “different Member States” substitute “the United Kingdom”,

(iii) for each “Member State” substitute “country”;

(y) 22(3)(b) for the second and third “Member State”, substitute “country”;

(z) 23(2)—

(i) omit “Community”,

(ii) omit “to transmit data referred to in paragraph 1 to the Commission (Eurostat)”,

(iii) for “reporting Member State” substitute “United Kingdom”.

(2) In Annex—

(a) I—

(i) for “to be transmitted to the Commission (Eurostat)” substitute “and the United Kingdom”,

(ii) omit “as a supply/acquisition”,

(iii) for “a Member State” and “the host Member State” substitute “the United Kingdom”,

(iv) omit each “other”;

(b) IV—

(i) for “territory of the Member State concerned” substitute “United Kingdom”,

(ii) for “another” substitute “a”,

(iii) for “outside the Community” substitute “elsewhere”.