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- Original (As made)
This is the original version (as it was originally made).
12.—(1) In Article—
(a)4(5)—
(i)omit “where the customs declaration is lodged”,
(ii)for “ the rate of exchange to be used shall be :” substitute “the rate of exchange to be used shall be the one specified in the public notice under the Taxation (Cross-border Trade) Act 2018, section 18(3)”;
(b)7(2)—
(i)after “provisions of” insert “or under”,
(ii)omit each “Member State or” and “Member State” (except for the purposes of (iv) below),
(iii)after each “non-member country” insert “(one outside the United Kingdom and that is not a member State)”,
(iv)for “dispatched to the Member State” substitute “dispatched to the United Kingdom”,
(v)omit “in which the goods are located at the time of their release into the customs procedure”;
(c)7(3)—
(i)after “non-member country” insert “(one outside the United Kingdom and that is not a member State)”,
(ii)omit “or customs approved treatment”;
(d)9 omit “four digit”;
(e)11 for “down by” substitute “down by or under”;
(f)12 for each “European Union” substitute “United Kingdom”;
(g)14 omit each “of Member States not belonging to the euro area”;
(h)16(5)—
(i)omit “according to Article 4(1) of Regulation (EC) No 471/2009”,
(ii)for “Member States” substitute “the Commissioners for Her Majesty’s Revenue and Customs”;
(i)17(2) for “3 million EUR” substitute “£2.62 million”;
(j)19(2)(a) for “importing Member State” substitute “United Kingdom”;
(k)19(2)(b)—
(i)for “exporting Member State” substitute “United Kingdom”,
(ii)omit “. If the vessel or aircraft is new, the export is recorded in the Member State of construction”;
(l)19(3)(c)(ii) for “European Union” substitute “United Kingdom”;
(m)19(4) for “a Member State” substitute “the United Kingdom”;
(n)20(2) for “exporting Member State” substitute “United Kingdom”;
(o)21(2) and in 22(2)—
(i)for each “importing Member State” substitute “United Kingdom”,
(ii)for each “exporting Member State” substitute “United Kingdom”;
(p)22(4) and in 23(4), omit “acts of Union”;
(q)23(2)—
(i)for “a Member State” substitute “the United Kingdom”,
(ii)for “in the Member State where” substitute “if the United Kingdom is where”,
(iii)for “in the Member State of” substitute “if the United Kingdom was the country of”;
(r)23(4) omit “acts of Union”.
(2) In Annex I, paragraph (j) for “1 000 EUR” substitute “£873”.
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