The Export (Penalty) (Amendment) Regulations 2018

Amendment of regulation 2

3.  In regulation 2—

(a) in the definition of “the Code”, for “Council Regulation 2913/92/EEC” substitute “Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code”(1);

(b) omit the definitions of “Community customs rules” and “Community export duty”;

(c) for the definition of “declaration”, substitute—

““declaration” means a customs declaration, as defined in Article 5(12) of the Code.”;

(d) for the definition of “export”, substitute—

““export” means that “customs procedure” within the meaning as given by Article 5(16) (c) of the Code;”;

(e) in the definition of “the Implementing Regulation”, for “Commission Regulation 2454/93/EEC” substitute “Commission Implementing Regulation (EU) 2015/2447(2) of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Code”;

(f) in the definition of “relevant export rule”—

(i) for “Community imposed” substitute “EU-imposed”;

(ii) for “Community export duty” substitute “Union export duty”;

(iii) in paragraphs (a), (b), (c) and (d), for “Community customs rules” substitute “Union customs legislation”;.

(g) after the definition of “contravene” insert—

““Delegated Regulation” means Commission Delegated Regulation (EU) 2015/2446(3) of 28 July 2015 supplementing the Code as regards certain provisions of the Code;”;

(h) after the definition of “representative” insert—

“”Union customs legislation” means customs legislation, as defined in Article 5(2) of the Code;;

“Union export duty” means export duty, as defined in Article 5(21) of the Code;”.

(1)

OJ No L269, 10.10.2013, p 1.

(2)

OJ No L 343, 29.12.2015, p.558.

(3)

OJ No L 343, 29.12.2015, p1.