The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019

Modification of Regulation (EC) No 638/2004 on Community statistics relating to the trading of goods between Member States

3.—(1) In Article—

(a) 1—

(i) omit “common” and “Community”,

(ii) after “States” insert “and the United Kingdom”;

(b) 2—

(i) in paragraph (c), for everything starting with “national statistical” and ending with “States”, substitute “the Commissioners for Her Majesty’s Revenue and Customs”,

(ii) in paragraph (d), for everything starting with “(i) goods” and ending with “points (i) and (ii)”, substitute “domestic goods for the purposes of the Taxation (Cross-border Trade) Act 2018, Part 1(1)”,

(iii) in paragraph (e), for “the Member State as defined by its statistical territory from which goods are dispatched to a destination in another Member State”, substitute “the United Kingdom”,

(iv) in paragraph (f), for “the Member State as defined by its statistical territory in which goods arrive from another Member State”, substitute “the United Kingdom in cases where goods arrive from a Member State”;

(c) 3(1) omit “between Member States”;

(d) 3(2)—

(i) for “another” substitute “a”,

(ii) omit “, except goods which are in simple circulation between Member States” and “ or the processing under customs control procedure”;

(e) 3(3)—

(i) for “another” substitute “a”,

(ii) omit “, except goods which are in simple circulation between Member States”,

(iii) omit everything starting with “formerly” and ending immediately before “released”;

(f) 3(5) omit “, a list of which shall be drawn up in accordance with the procedure referred to in Article 14(2),”;

(g) 5(1) omit the words after “arrivals”;

(h) 7(1)(a)—

(i) after “taxable person” insert “for the purposes of”,

(ii) omit everything starting with “as defined” and ending with “system of”,

(iii) after “or its” insert “value added”,

(iv) omit “in accordance with Article 204 of Directive 2006/112/EC”;

(i) 7(1)(b)—

(i) for “as defined in Title III of Directive 2006/112/EC,” substitute “for the purposes of value added tax”,

(ii) after “or its” insert “value added”,

(iii) omit “in accordance with Article 204 of Directive 2006/112/EC”;

(j) 8(1) after “operators” insert “(those trading goods within Article 1)”;

(k) 9(1)(a)—

(i) after “allocated” insert “for value added tax”,

(ii) omit “in accordance with Article 214 of Directive 2006/112/EC”;

(l) 9(1)(d) for everything starting with “the eight” and ending with “Tariff”, substitute “the customs tariff for the purposes of the Taxation (Cross-border Trade) Act 2018, Part 1(2) (abbreviated below, and in Regulation (EC) 1982/2004, to the “customs tariff”)”;

(m) 9(2)(a) for “Combined Nomenclature” substitute “customs tariff”;

(n) 10(1)—

(i) for “Member States” substitute “the Commissioners for Her Majesty’s Revenue and Customs”,

(ii) omit “intra-Community”;

(o) 10(2) for “each Member State,” substitute “them”;

(p) 10(3) for “relevant Member State’s” substitute “United Kingdom’s”.

(2) In the Annex—

(a) in paragraph 1(a), for “presumed Member State” substitute “presumed country”,

(b) in paragraph 1(a), for “another” substitute “a”,

(c) in paragraph 2(b), for “annual Commission regulation updating the Combined Nomenclature”, substitute “customs tariff”,

(d) in paragraph 3(a), for “taxation purposes in accordance with Directive 2006/112/EC”, substitute “value added tax purposes”,

(e) in paragraph 3(b), omit “of the Member States”.

(1)

The “domestic goods” for the purposes of Part 1 are defined in section 33 of the Act.

(2)

2018 c. 22; for which provision is made by section 8 of the Act.