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8.—(1) In Article—
(a)1—
(i)omit “common” and “Community”,
(ii)for “countries” substitute “States”;
(b)2(b) for everything starting with “‘customs territory and ending with “Germany”, substitute “United Kingdom”;
(c)2(d) for everything starting with “the ‘customs” and ending with “Code”, substitute “‘the Commissioners for Her Majesty’s Revenue and Customs’”;
(d)2(e) for “as defined in the Customs Code” substitute “for the purposes of the Taxation (Cross-border Trade) Act 2018, Schedule 1”;
(e)3(1)—
(i)for each “Member States” substitute “the Commissioners for Her Majesty’s Revenue and Customs”,
(ii)for everything starting with “Regulation (EU) No 952/2013” and ending with “Customs Code’)”, substitute “or under the Taxation (Cross-border Trade) Act 2018”,
(iii)after “export” insert “, including under a transit procedure”,
(iv)for “Article 270 of the Union Customs Code” substitute “the Taxation (Cross-border Trade) Act 2018, Schedule 2, Parts 4 and 7”,
(v)for “down in of the Union Customs Code” substitute “down in or under the Taxation (Cross-border Trade) Act 2018”,
(vi)for “end-use” substitute “use”;
(f)3(4)—
(i)omit “importing and exporting”,
(ii)for “their national” substitute “its national”,
(iii)for “EUR 1 000” substitute “£873”;
(g)4(2)—
(i)omit “further”,
(ii)for “Article 116 of the Modernised Customs Code”, substitute “the Taxation (Cross-border Trade) Act 2018”,
(iii)after “economic operator” insert “, if required to make a supplementary declaration pursuant to the Statistics of Trade (Customs and Excise) Regulations 1992,”,
(iv)after “Regulation” insert “as if it is information that must be provided under regulation 4(1) to (8) of those Regulations, and regulations 4A to 13 of those Regulations apply accordingly”;
(h)5(1)(c) omit “importing or exporting”;
(i)5(1)(h) insert as point (iii)—
“(iii)and here, in Regulation (EU) No 92/2010 and in Regulation (EU) No 113/2010 references to the Combined Nomenclature, the CN, a chapter of the CN, a Combined Nomenclature subheading or chapter, a CN code, or a TARIC subheading are references to the corresponding provision in the customs tariff for the Taxation (Cross-border Trade) Act 2018, Part 1;”;
(j)6(2) omit everything starting with “To this end” and ending with “Article 11(2).”;
(k)6(3) and in 6(4), for “Member States” substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
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