- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
3.—(1) The DA is amended as follows.
(2) In Article 5—
(a)in the heading, for “the customs territory of the Union” substitute “the United Kingdom”,
(b)in paragraph 1—
(i)for “the customs territory of the Union” each time it appears, substitute “the United Kingdom”, and
(ii)in point (a)—
(aa)in point (i), for “Articles 135 to 144” substitute “provision made by or under the Taxation (Cross-border Trade) Act 2018 or the Customs and Excise Management Act 1979(1) for oral declarations, deemed declarations, paper-based declarations made by travellers in respect of goods carried by them, or declarations for goods in postal consignments”, and
(bb)omit point (iv),
(c)omit paragraph 2,
(d)before paragraph 3 insert—
“(2A) For the purposes of this Article and Articles 6 and 7 “economic operator” and “established in the United Kingdom” have the same meanings as provided for in Article 5 of the Union Customs Code laid down by Regulation (EU) No 2015/2446 of the European Parliament and of the Council of 9 October 2013 laying down the Customs Code.”,
(e)in paragraph 3, for “the customs authorities” substitute “Her Majesty’s Revenue and Customs”, and
(f)omit paragraphs 4 to 6.
(3) In Article 6—
(a)for paragraph 1 substitute—
“(1) Persons other than economic operators shall register with Her Majesty’s Revenue and Customs where the person engages in operations for which an EORI would have been required before exit day (as defined in section 20(1) of the European Union (Withdrawal) Act 2018) pursuant to Annex A (common data requirements for applications and decisions) and Annex B (common data requirements for declarations, notifications and proof of the customs status of Union goods) of Commission Delegated Regulation (EU) No 2015/2446(2).”, and
(b)in paragraph 2, for “and the customs authorities consider this to be justified, registration shall not be required” substitute “Her Majesty’s Revenue and Customs may waive the requirement for registration”.
(4) In Article 7—
(a)in paragraph 1—
(i)for “the customs authorities” substitute “Her Majesty’s Revenue and Customs”, and
(ii)in point (b) for “the customs authority” substitute “Her Majesty’s Revenue an Customs”, and
(b)in paragraph 2 for “The customs authority” substitute “Her Majesty’s Revenue and Customs”.
(5) In Chapter 3 of Annex 12-01(3), in the Data Requirements Table, in the data element name of data element 4, for “the customs territory of the Union” substitute “the United Kingdom”.
OJ No L343, 29.12.2015, p 1.
Entitled “Common data requirements for the registration of economic operators and other persons”.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: