The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019

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

F1 Reg. 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

I1 Reg. 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

M1 The “domestic goods” for the purposes of Part 1 are defined in section 33 of the Act.

M2 2018 c. 22; for which provision is made by section 8 of the Act.