PART 3THE COMMISSION DELEGATED REGULATION
Modification of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code
3.—(1) 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 is amended as follows.
(2) Revoke: point (iv) of point (a) of Article 5(1); Article 5(2), (4), (5) and (6); Article 104(2); Article 112; Article 113; point (p) of Article 245(1).
(3) In Article or Articles—
(a)1(20) for “a country” substitute “the United Kingdom”;
(b)1(25)—
(i)for “and” substitute “the United Kingdom where it is”,
(ii)omit “by a Member State”;
(c)5(1)(a)(i), for “Articles 135 to 144”, substitute “provision made by or under the Taxation (Cross-border Trade) Act 2018 or the Customs and Excise Management Act 1979 for oral declarations, deemed declarations, paper-based declarations made by travellers in respect of goods carried by them, or declarations for goods in postal consignments”;
(d)25 omit “Union”;
(e)104—
(i)paragraph (1)(d), for “household effects as defined in Article 2(1)(d) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty”, substitute “personal effects, household linen, furnishings and equipment intended for the personal use of the persons concerned or for meeting their household needs”,
(ii)paragraph (1)(i) and .(o), for “a Member State” substitute “the United Kingdom”,
(iii)paragraph (1)(m), for the words after “from”, substitute “the Isle of Man or the Channel Islands”,
(iv)paragraph (1)(n) for the second “Union” substitute “United Kingdom”,
(v)paragraph (3), for “Until the dates of the upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, paragraph 2 of this Article shall not apply and the”, substitute “The”,
(vi)paragraph (4), for “Until the date of upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, the”, substitute “The”,
(vii)paragraph (4) for “EUR 22” substitute “£19”;
(f)104, insert as paragraph 5—
“5. Until 1 October 2019, the lodging of an entry summary declaration shall be waived in respect of goods which before then are in transit to or are brought into the customs territory of the Union from a place where, in relation to that territory, such a declaration was not required before exit day.”;
(g)106(3) omit “until the date of upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU,”;
(h)107—
(i)point (a) omit “at the place for which that customs office is competent”,
(ii)point (b) omit “at the place for which the customs office of first entry is competent”;
(i)108 and 109 omit “at the place for which the customs office of first entry is competent”;
(j)244(2)—
(i)for “a” substitute “an agricultural export”,
(ii)omit “in accordance with Commission Regulation (EC) No 612/2009”,
(iii)omit “in accordance with Article 5(7) of that Regulation”;
(k)245(1)—
(i)in the opening words, for everything starting with “Without” and ending with “of the Code, the”, substitute “The”,
(ii)for point (e), substitute—
“(e)the goods in Article 104(1)(d) provided that they are not carried under a transport contract;”,
(iii)in point (g), for “referred to in Article 140(1)”, substitute “deemed to be declared for export by or under the Taxation (Cross-border) Trade Act 2018”,
(iv)in point (l), for “a Member State” substitute “the United Kingdom”;
(l)245, insert as paragraph 1A—
“1A. The lodging of a pre-departure declaration shall be waived for goods dispatched from the customs territory of the Union to the Isle of Man or the Channel Islands.”;
(m)245(2) in point (e)(i), for “Articles 144 or 245 of the Code”, substitute “provision made by or under the Taxation (Cross-border Trade) Act 2018”.
(4) After Article 256, omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.”.
4. So far as Annex B of the Delegated Regulation mentioned in regulation 3(1) applies in relation to Article 127(5) or 263(4) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, it must as necessary be interpreted and applied on the basis that—
(a)references to anything in or under that Code are references to corresponding provision made by or under the Taxation (Cross-border Trade) Act 2018; and
(b)it is applicable to the United Kingdom only.