PART 2THE INTRASTAT SYSTEM: TRADE WITH MEMBER STATES

I13

1

In Article—

a

1—

i

omit “common” and “Community”,

ii

after “States” insert “ and the United Kingdom ”;

b

2—

i

in paragraph (c), for everything starting with “national statistical” and ending with “States”, substitute “ the Commissioners for Her Majesty's Revenue and Customs ”,

ii

in paragraph (d), for everything starting with “(i) goods” and ending with “points (i) and (ii)”, substitute “ domestic goods for the purposes of the Taxation (Cross-border Trade) Act 2018, Part 1 M1 ”,

iii

in paragraph (e), for “the Member State as defined by its statistical territory from which goods are dispatched to a destination in another Member State”, substitute “ the United Kingdom ”,

iv

in paragraph (f), for “the Member State as defined by its statistical territory in which goods arrive from another Member State”, substitute “ the United Kingdom in cases where goods arrive from a Member State ”;

c

3(1) omit “between Member States”;

d

3(2)—

i

for “another” substitute “ a ”,

ii

omit “, except goods which are in simple circulation between Member States” and “ or the processing under customs control procedure”;

e

3(3)—

i

for “another” substitute “ a ”,

ii

omit “, except goods which are in simple circulation between Member States”,

iii

omit everything starting with “formerly” and ending immediately before “released”;

f

3(5) omit “, a list of which shall be drawn up in accordance with the procedure referred to in Article 14(2),”;

g

5(1) omit the words after “arrivals”;

h

7(1)(a)—

i

after “taxable person” insert “ for the purposes of ”,

ii

omit everything starting with “as defined” and ending with “system of”,

iii

after “or its” insert “ value added ”,

iv

omit “in accordance with Article 204 of Directive 2006/112/EC”;

i

7(1)(b)—

i

for “as defined in Title III of Directive 2006/112/EC,” substitute “ for the purposes of value added tax ”,

ii

after “or its” insert “ value added ”,

iii

omit “in accordance with Article 204 of Directive 2006/112/EC”;

j

8(1) after “operators” insert “ (those trading goods within Article 1) ”;

k

9(1)(a)—

i

after “allocated” insert “ for value added tax ”,

ii

omit “in accordance with Article 214 of Directive 2006/112/EC”;

l

9(1)(d) for everything starting with “the eight” and ending with “Tariff”, substitute “ the customs tariff for the purposes of the Taxation (Cross-border Trade) Act 2018, Part 1 M2 (abbreviated below, and in Regulation (EC) 1982/2004, to the “customs tariff”) ”;

m

9(2)(a) for “Combined Nomenclature” substitute “ customs tariff ”;

n

10(1)—

i

for “Member States” substitute “ the Commissioners for Her Majesty's Revenue and Customs ”,

ii

omit “intra-Community”;

o

10(2) for “each Member State,” substitute “ them ”;

p

10(3) for “relevant Member State's” substitute “United Kingdom's”.

2

In the Annex—

a

in paragraph 1(a), for “presumed Member State” substitute “ presumed country ”,

b

in paragraph 1(a), for “another” substitute “ a ”,

c

in paragraph 2(b), for “annual Commission regulation updating the Combined Nomenclature”, substitute “ customs tariff ”,

d

in paragraph 3(a), for “taxation purposes in accordance with Directive 2006/112/EC”, substitute “ value added tax purposes ”,

e

in paragraph 3(b), omit “of the Member States”.

F1f

in paragraph 8, omit each “the statistical territory of”