xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
3.—(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”.
[F1(f)in paragraph 8, omit each “the statistical territory of”]
Textual Amendments
F1Reg. 3(2)(f) inserted (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(3), 8(3)
Commencement Information
I1Reg. 3 in force at 31.12.2020 on IP completion day (in accordance with 2020 c.1, Sch. 5 para. 1(1)), see reg. 1(4)
Marginal Citations
M1The “domestic goods” for the purposes of Part 1 are defined in section 33 of the Act.
M22018 c. 22; for which provision is made by section 8 of the Act.