The Data-gathering Powers (Relevant Data) (Amendment) (EU Exit) Regulations 2019

Amendment of the Data-gathering Powers (Relevant Data) Regulations 2012

2.  The Data-gathering Powers (Relevant Data) Regulations 2012(1) are amended by inserting the following after regulation 13—

Postal operators

13A.— (1) The relevant data for a data-holder of the type described in paragraph 15A(2) of Schedule 23(3) are—

(a) in relation to a consignor—

(i) information relating to relevant postal packets; and

(ii) information that the Commissioners(4) consider is likely to assist them to quantify or otherwise determine the number or value of the contents of relevant postal packets declared for a consignor;

(b) identifying information(5) relating to the consignor of a relevant postal packet; and

(c) the bank account details of the consignor of a relevant postal packet.

(2) In this regulation—

“consignor” means the person declared, in a Customs declaration, as the consignor or exporter of goods imported in a relevant postal packet;

“Customs declaration” is any declaration made pursuant to section 3(1) of the Taxation (Cross-border Trade) Act 2018;

“postal packet” has the meaning given by regulation 2(1) of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018(6);

“relevant postal packet” means a postal packet that is declared for a Customs procedure by the data-holder.”

(1)

S.I. 2012/847, as amended by S.I. 2016/979. There are other amending instruments but none is relevant.

(2)

Paragraph 15A of Schedule 23 was inserted by regulation 2 of S.I. 2019/397 which has yet to be commenced.

(3)

“Schedule 23” is defined by regulation 2 of S.I. 2012/847 as “Schedule 23 to the Finance Act 2011”.

(4)

“Commissioners” is defined by paragraph 47 of Schedule 23 of the Finance Act 2011 as “the Commissioners of Her Majesty’s Revenue and Customs”.

(5)

“Identifying information” has a meaning given by regulation 2 of S.I. 2012/847, as amended by S.I. 2016/979.

(6)

S.I. 2018/1376; to which there is an amending instrument not relevant to these Regulations. Regulation 2 of S.I. 2018/1376 was commenced for limited purposes by S.I, 2019/104 (C. 5).