- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
30. The Customs Traders (Accounts and Records) Regulations 1995(1)—
(a)continue to have effect for any purpose in connection with duty under section 30A(3) or 40A of the Act as if the provisions of those Regulations were not amended by the Customs (Consequential Amendments) (EU Exit) Regulations 2019(2) or the Customs (Transitional Arrangements) (EU Exit) Regulations 2020(3);
(b)apply for any such purpose as if—
(i)references to an importation of goods (however framed) included the entry of goods in Northern Ireland in the course of a removal of those goods to Northern Ireland from Great Britain;
(ii)references to an exportation of goods (however framed) included the exit of goods from Northern Ireland that are being removed to Great Britain;
(iii)in regulation 2—
(aa)the definition of “the Commission Regulation” were omitted; and
(bb)there were inserted at the appropriate place—
““the UCC” means provisions contained in Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as they have effect as a result of section 7A of the European Union (Withdrawal) Act 2018(4);”;
(iv)in regulation 4(1), for “Article 76(2) of Council Regulation (EEC) No 2913/92 to furnish” there were substituted “Article 167(1) of the UCC to lodge”;
(v)in regulation 4(3), for “a data-processing technique” there were substituted “electronic data-processing techniques”;
(vi)in regulation 4(4)—
(aa)the definition of “data-processing technique” were omitted; and
(bb)there were inserted at the appropriate place—
““electronic data-processing techniques” has the same meaning as in Article 6(1) of the UCC;”; and
(cc)in the definition of “simplified declaration”, for “Article 253(2) of the Commission Regulation” there were substituted “Article 166 of the UCC”; and
(vii)in regulation 6(2), for “Article 4(17) of Council Regulation (EEC) No 2913/92” there were substituted “Article 5(12) of the UCC”; and
(c)apply for any purpose in connection with duty under section 30C of the Act as if references to an importation of goods (however framed) included the entry of goods in Great Britain in the course of a removal of those goods to Great Britain from Northern Ireland.
S.I. 1995/1203. S.I. 1995/1203 is amended by S.I. 2011/1043, 2019/140 and 2020/1088.
2018 c. 16. Section 7A was inserted by section 5 of the European Union (Withdrawal Agreement) Act 2020 (c. 1).
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