Statutory Instruments
2000 No. 3227
STATISTICS OF TRADE
The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2000
Made
8th December 2000
Laid before Parliament
8th December 2000
Coming into force
1st January 2001
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 2(2) of the European Communities Act 1972(1), being the department designated (2) for the purpose of that subsection in relation to the receipt, regulation and control of statistics relating to the trading of goods between the United Kingdom and other member States of the Communities, and of all other powers enabling them in that behalf, hereby make the following Regulations:—
1. These Regulations may be cited as the Statistics of Trade (Customs and Excise) (Amendment) Regulations 2000 and shall come into force on 1st January 2001.
2. The Statistics of Trade (Customs and Excise) Regulations 1992 (3) shall be amended in accordance with regulations 3 to 6 below.
3. In regulation 1(2)—
(a)for the definition of “Principal Regulation” there shall be substituted the following—
““Principal Regulation” means Council Regulation (EEC) No 3330/91(4) as amended by Commission Regulation (EEC) No 3046/92(5) and Regulation (EC) No 1182/1999 of the European Parliament and of the Council(6)”;
(b)for the definition of “threshold Regulation” there shall be substituted the following—
““Threshold Regulation” means Commission Regulation (EC) No. 1901/2000(7)”.
4. For regulation 3 there shall be substituted the following—
“3.—(1) For the purposes of the application of Article 17 of the Threshold Regulation—
(a)the assimilation threshold at the arrival stage shall be £233,000;
(b)the assimilation threshold at the dispatch stage shall be £233,000.
(2) Subject to paragraphs (3) and (4) below, any supplementary declaration shall be furnished—
(a)at such place as the Commissioners shall direct; and
(b)no later than—
(i)where it is furnished by electronic means, the last day of the month following the end of the reference period to which the supplementary declaration relates;
(ii)in any other case, the tenth day following the end of the reference period to which the supplementary declaration relates.
(3) For the purposes of paragraph (2)(b)(i) above and regulation 4(4) below, references to the furnishing of supplementary declarations by electronic means includes their being furnished by means of a telecommunication system (within the meaning of the Telecommunications Act 1984 (8).
(4) For the purposes of calculating the tenth day following the end of the reference period mentioned in paragraph (2) (b) (ii) above, no account shall be taken of any day upon which the place designated by the Commissioners for receipt of supplementary declarations is not open to the public for business.”
5. In regulation 4—
(a)in paragraph (2) for the words “specified by the Commissioners in accordance with paragraph (3) of regulation 3” there shall be substituted the words “directed by the Commissioners in accordance with regulation 3(2)(a)”;
(b)after paragraph (5) there shall be added the following paragraphs—
“(6) Where for any person the annual value of goods arriving from other member States does not exceed £12,500,000, he shall not be required to provide on any supplementary declaration that he is required to furnish, any particulars relating to delivery terms.
(7) Where for any person the annual value of goods dispatched to other member States does not exceed £12,500,000, he shall not be required to provide on any supplementary declaration that he is required to furnish, any particulars relating to delivery terms.”.
6. For the form set out in the Schedule there shall be substituted the form set out in the Schedule to these Regulations.
7. The Statistics of Trade (Customs and Excise) (Amendment) Regulations 1999(9) are hereby revoked.
Ray McAfee
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
8th December 2000
Regulation 6
SCHEDULE
Regulation 4
“SCHEDULE
The forms of Supplementary Declaration are set out on the following pages.
”
Explanatory Note
(This note is not part of the Regulations)
These Regulations, which come into force on 1st January 2001, further amend the Statistics of Trade (Customs and Excise) Regulations 1992 (S.I.1992/2790) (“the 1992 Regulations”).
The 1992 Regulations supplemented Council Regulation (EEC) No. 3330/91 (O.J. No.L316, 16.11.1991, p.1) (“the Principal Regulation”) on the statistics relating to the trading of goods between member States and Commission Regulation (EEC) No. 2256/92 (O.J. No.L219, 4.8.92, p.40) on statistical thresholds for the statistics on trade between member States (“the Threshold Regulation”).
The Principal Regulation was amended by Commission Regulation (EEC) No. 3046/92 (O.J. No.L307, 23.10.92, p.27) laying down provisions implementing and amending the Principal Regulation, and, from 1st January 2001, by Regulation (EC) No. 1182/1999 of the European Parliament and of the Council (O.J. No.L144, 9.6.1999, p.1) (“the Amending Regulation”).
The Threshold Regulation is repealed and replaced from 1st January 2001 by Commission Regulation (EC) No. 1901/2000 (O.J. No.L228, 8.9.2000, p.28) (“the Implementing Regulation”).
Regulation 3 of these Regulations amends the definitions of the expressions “Principal Regulation” and “Threshold Regulation” respectively in regulation 1(2) of the 1992 Regulations. These amendments are necessary in consequence of the amendments to the Principal Regulation and the repeal and replacement of the Threshold Regulation.
Regulation 4 of these Regulations amends regulation 3 of the 1992 Regulations which supplements Article 13(1) of the Principal Regulation (as amended by Article 1(1) of the Amending Regulation) and Article 19(1)(c) of the Implementing Regulation. The reference in regulation 3 of the 1992 Regulations to Article 9 of the Threshold Regulation is replaced by a reference to the corresponding provision in the Implementing Regulation which repeals and replaces the Threshold Regulation. In addition, regulation 3 of the 1992 Regulations is amended so as to allow a supplementary declaration which is furnished by electronic means (as defined for the purposes of the 1992 Regulations) to be furnished by the last day of the month following the end of the reference period to which it relates, instead of by the tenth day following the end of that reference period.
Regulation 5 amends an incorrect reference in regulation 4(2) of the 1992 Regulations. In addition, regulation 5 amends regulation 4 of the 1992 Regulations which supplements Article 23(3) of the Principle Regulation (as amended by Article 1(2)(c) of the Amending Regulation) and Article 19 of the Implementing Regulation. The effect of the amendments is to remove the requirement for a declarant whose annual value of goods arriving from, or dispatched to other member States, does not exceed £12,500,000, to include particulars relating to delivery terms in his supplementary declarations.
Regulation 6 of, and the Schedule to, these Regulations replace the forms of supplementary declarations set out in the Schedule to the 1992 Regulations. The new forms of supplementary declarations supplement Article 23(3) of the Principal Regulation (as amended by Article 1(2)(c) of the Amending Regulation) and Article 19 of the Implementing Regulation. The effects of the amendments are to remove the requirements for declarants to provide in their supplementary declarations particulars relating to mode of transport, country of origin and number of consignments.
Regulation 7 revokes the Statistics of Trade (Customs and Excise) (Amendment) Regulations 1999 (S.I.1999/3269).
S.I. 1992/2790; relevant amending instruments are S.I. 1993/541; 1993/3015; 1997/2864; 1999/3269.
O.J. No. L316, 16.11.1991, p.1.
O.J. No. L307, 23.10.1992, p.27.
O.J. No. L144, 9.6.1999, p.1.
O.J. No. L288, 8.9.2000, p.28.