The Statistics of Trade (Customs and Excise) Regulations 1992

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Statistics of Trade (Customs and Excise) Regulations 1992 and shall come into force on 1st December 1992.

(2) In these Regulations—

“the Act” means the Customs and Excise Management Act 1979(1);

“arrival stage” has the meaning assigned to it by Article 28 of the Principal Regulation;

“assimilation threshold” has the meaning assigned to it by Article 28 of the Principal Regulation;

“authorised person” means any person acting under the authority of the Commis sioners;

“dispatch stage” has the meaning assigned to it by Article 28 of the Principal Regulation;

“document” includes in addition to a document in writing—

(a)

any photograph;

(b)

any disc, tape, sound track or other device in which sounds or other data (not being visual images) are recorded so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom; and

(c)

any film, negative, tape or other device in which one or more visual images are recorded so as to be capable (as aforesaid) of being reproduced therefrom;

“film” includes a microfilm;

“goods” has the meaning assigned to it by Article 2 of the Principal Regulation;

“Intrastat system” has the meaning assigned to it by Article 6 of the Principal Regulation;

“Member State” has the meaning assigned to it by Article 2 of the Principal Regulation;

“periodic declaration” means the declaration referred to in Article 13 of the Principal Regulation or the periodic tax declaration referred to in Article 28(4) of the Principal Regulation;

“Principal Regulation” means Council Regulation (EEC) No. 3330/91(2);

“reference period” means the period specified in Article 20(7) of the Principal Regulation;

“register of intra-Community operators” means the register compiled by the Commissioners in accordance with Article 10 of the Principal Regulation;

“supplementary declaration” means the periodic declaration which a person on the register of intra-Community operators is required to submit to the Commissioners apart from any periodic declaration which is also a “return” for the purposes of regulation 58 of the Value Added Tax (General) Regulations 1985(3);

“threshold Regulation” means Commission Regulation (EEC) No. 2256/92(4).

(3) In these Regulations, unless defined above, words and expressions shall have the meanings assigned to them by section 1 of the Act.

(1)

1979 c. 2.

(2)

OJ No. L316, 16.11.1991, p.1.

(3)

S.I. 1985/886; relevant amending instrument is S.I. 1986/71.

(4)

OJ No. L219, 4.8.92, p.40.