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The Customs Safety and Security Procedures (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 715
- PART 3
- Regulation 4
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Modification of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code
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4. So far as Annex B of the Delegated Regulation mentioned in regulation 3(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.
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