PART 2 U.K.THE INTRASTAT SYSTEM: TRADE WITH MEMBER STATES

5.—(1) In Article—

(a) 2 for “to be transmitted to the Commission (Eurostat)”, substitute “ and the United Kingdom ”;

(b) 8(1)—

(i) for each “taxation” substitute “ value added tax ”,

(ii) omit “in accordance with Directive 77/388/EEC”;

(c) 8(3)(b) omit “at the time of completing the declaration or that” and “, in the absence of any special provisions decided by the Member States”;

(d) 10 omit “for national purposes” and everything starting with “provided” and ending with “Commission”;

(e) 11 and in 12, for “which” substitute “ may ”, and for “may use” substitute “ using ”;

(f) 13(1)—

(i) for the first “their” substitute “ the ”,

(ii) for the second “their” substitute “ the relevant ”,

(iii) omit “with other Member States”;

(g) 13(2)(a) and (b)—

(i) after “value of” insert “ relevant ”,

(ii) omit “with other Member States”;

(h) 13(4) for “EUR 200” substitute “ £175 ”;

(i) 14 omit “for data to be transmitted to the Commission (Eurostat)”;

(j) 15(3)—

(i) for “Member States” substitute “ The Commissioners for Her Majesty's Revenue and Customs when ”,

(ii) for “3 million EUR” substitute “ £2.62 million ”;

(k) 17(1)(c) after “taxable person” insert “ (for value added tax purposes, or for corresponding purposes under the law of a member State) ”;

(l) 17(2)(a) and (b), for “another” substitute “ a ” and for “reporting Member State” substitute “ United Kingdom ”;

(m) 17(2)(b) for “in the Member State” substitute “ if the United Kingdom is the country ”;

(n) 17(4) for “[F1 Member States] of arrival and dispatch” substitute “ the United Kingdom ”;

(o) 18 omit “, provided that they keep the Commission (Eurostat) informed on their particular practice before application”;

(p) 19(1)(b) for “Member State” substitute “ country ”;

(q) 19(2) for “reporting Member State” substitute “ United Kingdom ” and for “another” substitute “ a ”;

(r) 20(1)(a) after “any Member State” insert “ and the United Kingdom ”;

(s) 20(2)—

(i) for each “another” substitute “ a ”,

(ii) for each “reporting Member State” or “receiving Member State” or “dispatching Member State” substitute “ United Kingdom ”;

(t) 20(3) omit “, except for goods belonging to CN chapter 27, the transmission of data on quantity is optional and”;

(u) 21(1))(b) for “Member State” substitute “ United Kingdom if that is ”;

(v) 21(2)—

(i) for each “another” substitute “ a ”,

(ii) for each “reporting Member State” substitute “ United Kingdom ”;

(w) 21(3) for “another” substitute “ a ”;

(x) 22(2)—

(i) after “taxable persons” insert “ one of whom is ”,

(ii) for “different Member States” substitute “ the United Kingdom ”,

(iii) for each “Member State” substitute “ country ”;

(y) 22(3)(b) for the second and third “Member State”, substitute “ country ”;

(z) 23(2)—

(i) omit “Community”,

(ii) omit “to transmit data referred to in paragraph 1 to the Commission (Eurostat)”,

(iii) for “reporting Member State” substitute “ United Kingdom ”.

(2) In Annex—

(a) I—

(i) for “to be transmitted to the Commission (Eurostat)” substitute “ and the United Kingdom ”,

(ii) omit “as a supply/acquisition”,

(iii) for “a Member State” and “the host Member State” substitute “ the United Kingdom ”,

(iv) omit each “other”;

(b) IV—

(i) for “territory of the Member State concerned” substitute “ United Kingdom ”,

(ii) for “another” substitute “ a ”,

(iii) for “outside the Community” substitute “ elsewhere ”.

Textual Amendments

F1 Words in reg. 5(1)(n) 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(4)

Commencement Information

I1 Reg. 5 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)