5.—(1) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code is amended as follows.
(2) Revoke: Article 1(2)(1), (3), (6) and (10); Article 30(3); Articles 37 to 47; Article 182, second paragraph; Article 183; Article 184; Article 185(2) and (4); point (b) of paragraph (3) of Article 185; Article 186; Article 187(1); Article 188(1) and (3); Article 189(2); Annex 12-03.
[F1(2A) Revoke: Articles 6, 7(1), 7(4) and 7(5).]
(3) In Article—
(a)13—
(i)for “customs authority competent to take a decision”, substitute “ Commissioners for Her Majesty's Revenue and Customs ”,
(ii)for “taking the” substitute “ taking a ”;
(b)24(2) after “take the decision” insert “ (namely, in this Regulation, the Commissioners for Her Majesty's Revenue and Customs) ”;
(c)25(1)(a) for “Member State where the accounts are held”, substitute “ United Kingdom ”;
(d)25(2) after “(AEOS),” insert “ as distinct from pursuant to provision made by or under the Taxation (Cross-border Trade) Act 2018, ”;
(e)29(2) omit “Union”;
(f)30(2) omit—
(i)“Union”,
(ii)“competent”,
(iii)and in both places, “national”;
(g)187(4)(a) and (b), for “Union” substitute “ United Kingdom ”;
(h)189(1)—
(i)omit “located in a Member State”,
(ii)omit “as a country of routing”,
(iii)for “Article 141 of the Code” substitute “ provision made by or under the Taxation (Cross-border Trade) Act 2018 ”.
(4) After Article 350 omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.”.
[F2(5) In Annex 12-01—
(a)in Title I omit the notes for row 5 (format of VAT identification number);
(b)in Title II, paragraph 2 (Codes), point 1 (EORI number)—
(i)for “Member State (country code)” substitute “ United Kingdom ”;
(ii)omit “in a Member State”, “Union's” and everything from “in so far as” to “list of country codes”;
(c)in Title II, paragraph 2, point 12 (Type of person) omit “Union or”;
(d)in Title II, paragraph 2, point 13 (Principal economic activity) for “Member State concerned” substitute “ United Kingdom ”.]
Textual Amendments
F1Reg. 5(2A) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 5(1) (as amended by S.I. 2020/1624, regs 1(2), 10)
F2Reg. 5(5) inserted (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 5(2) (as amended by S.I. 2020/1624, regs 1(2), 10)
Commencement Information
I1Reg. 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(2)
6. So far as Annex B of the Implementing Regulation mentioned in regulation 5(1) applies in relation to Article 127(5) or 263(4) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, it must as necessary be interpreted and applied on the basis that—
(a)references to anything in or under that Code are references to corresponding provision made by or under the Taxation (Cross-border Trade) Act 2018; and
(b)it is applicable to the United Kingdom only.
Commencement Information
I2Reg. 6 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)