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There are currently no known outstanding effects for the The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020, Section 7.
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7.—(1) The Customs (Records) (EU Exit) Regulations 2019 M1 are amended as follows.
(2) In regulation 2 (interpretation)—
(a)in the entry for “Customs obligation”—
(i)in paragraph (a)—
(aa)omit “Part 1 of”;
(bb)after “2018” insert “ in relation to a duty of customs ”;
(ii)in paragraph (c)—
(aa)after “EU Customs Code” insert “ as it has effect in Great Britain, ”;
(bb)omit “or”;
(iii)in paragraph (d) at the end insert “ , or the Customs (Transitional) (EU Exit) Regulations 2020 M2; or ”;
(iv)after paragraph (d) insert—
“(e)the EU Customs Code to the extent that it has effect in Great Britain as a result of the EU withdrawal agreement;”;
(b)in the entry for “EU Customs Code”—
(i)in paragraph (b), after the semi-colon, omit “and”;
(ii)in paragraph (c) at the end insert “ ; and ”;
(iii)after paragraph (c) insert—
“(d)Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446;”.
(3) In regulation 3(1) (records to be kept and preserved), at the beginning insert “ Where regulation 4 does not apply, ”.
(4) In regulation 4 (transitional and saving provision)—
(a)in paragraph (1)—
(i)for “regulation” substitute “ paragraph ”;
(ii)for “exit day” substitute “ IP completion day ”;
(b)in paragraph (2)—
(i)for “this regulation” substitute “ paragraph (1) ”;
(ii)for “exit day” substitute “ IP completion day ”;
(c)after paragraph (2) insert—
“(3) This paragraph applies in relation to any person who on or after IP completion day is, as a result of the EU withdrawal agreement, subject to an obligation under Article 51 of the UCC to keep documents and information.
(4) Where paragraph (3) applies, Article 51 of the UCC continues to have effect after the cessation of the effect of the UCC as a result of the EU withdrawal agreement, in relation to a person referred to in paragraph (3), until the expiry of the period for which documents and information must be kept under that Article.”.
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