
1 

(1) These Regulations may be cited as the Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020.
(2) This regulation and regulation 8 come into force immediately after these Regulations are made.
(3) Regulations 2 to 7 come into force immediately before IP completion day .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 
The Customs Safety and Security Procedures (EU Exit) Regulations 2019  are amended as follows.
3 
Insert after regulation 2(3)(a)—“
(aa) 9—
(i) paragraph (1), omit  “responsible for the place where they are established”,
(ii) paragraph (2), omit  “responsible for the place where they first lodge a declaration or apply for a decision”,
(iii) paragraph (3), omit the second sub-paragraph (from  “Where” to  “for a decision.”);”.
4 

(1) Replace regulation 3(2) with the following—“
(2) Revoke: point (iv) of point (a) of Article 5(1); Article 5(2), (4), (5) and (6); point (v) of point (c), and point (d), of Article 105; Article 106(2), (2a), (3) and (4); Article 112; Article 113; Article 113a; and point (iii) of point (a) of Article 244(1).”.
(2) In regulation 3(3)—
(a) after sub-paragraph (b) insert—“
(ba) 3, omit everything after the first sub-paragraph (from  “By way of derogation” to  “of that system.”);”;
(b) in sub-paragraph (c)—
(i) omit  “or the Customs and Excise Management Act 1979”;
(ii) for  “deemed declarations” substitute “
                        declarations made by conduct
                      ”;
(c) after sub-paragraph (c) insert—“
(ca) 6(1)(a)—
(i) for  “Union” substitute “
                              applicable
                            ”,
(ii) omit  “or by the legislation of a Member State”;”;
(d) after sub-paragraph (e)(i) insert—“
(ia) paragraph (1)(e), for  “Article 135 and Article 136(1)” substitute “
                          provision made by or under the Taxation (Cross-border Trade) Act 2018
                        ”,
(ib) paragraph (1)(f), for  “deemed to be declared in accordance with Article 141” substitute “
                          declared by conduct in accordance with provision made by or under the Taxation (Cross-border Trade) Act 2018
                        ”,”;
(e) replace sub-paragraph (e)(iii) with the following—“
(iii) paragraph (1)(m)—(aa) for  “Ceuta and Melilla,” substitute “
                              the Isle of Man, the Channel Islands or
                            ”;(bb) omit everything starting with  “, Heligoland” and ending with  “Livigno”;”;
(f) replace sub-paragraph (e)(v) with the following—“
(v) paragraph (2), omit everything starting with  “, as follows” and ending with the third use of  “2015/2447”,”;
(g) sub-paragraph (e)(vi) is omitted;
(h) after sub-paragraph (e)(vii) insert—“
(viii) paragraph (4), omit everything starting with  “, as follows” and ending with the third use of  “2015/2447”;”;
(i) in sub-paragraph (f), for  “1 October 2019” substitute “
                    1 July 2021
                  ”;
(j) replace sub-paragraph (g) with the following—“
(g) 105(c)—
(i) paragraph (c)(i), for  “Greenland”, substitute “
                              Ireland or Norway
                            ”;
(ii) paragraph (c)(iv), for  “the Black Sea and the Mediterranean Sea” substitute “
                              the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras
                            ”;”;
(k) after sub-paragraph (i) insert—“
(ia) 244(1)(a)(ii)—
(i) for  “Greenland”, substitute “
                              Norway, Ireland
                            ”;
(ii) for  “the Black Sea or the Mediterranean and all ports of Morocco”, substitute “
                              the English Channel, or the Atlantic coast of Europe from the point where it meets the English Channel to and including the port of Algeciras
                            ”;”;
(l) in sub-paragraph (k)(iii), for  “deemed to be declared for export” substitute “
                    declared for export by conduct in accordance with provision made
                  ”;
(m) after sub-paragraph (k)(iv) insert—“
(v) in point (p)—(aa) for  “Ceuta and Melilla,” substitute “
                              the Isle of Man, the Channel Islands or
                            ”;(bb) omit everything starting with  “, Heligoland” and ending with  “Livigno”;”;
(n) sub-paragraph (l) is omitted.
(3) Insert as regulation 3(5)—“
(5) In Annex 12-01—
(a) in Title, I, Chapter 1—
(i) in paragraph 1 omit  “central”,
(ii) omit paragraph 4;
(b) in Title I, Chapter 2 omit Section 2;
(c) in the data requirements table in Title I, Chapter 3 omit the third column (“D.E. mandatory/optional”);
(d) in Title II (except points 4 and 8) substitute “
                          the United Kingdom
                        ” for each use of the following references: “the Union”, “the Member State of residence”, “the Member State of establishment”, “the country of establishment”, “Member States”, “the Member State concerned”.”.
5 

(1) Insert as regulation 5(2A)—“
(2A) Revoke: Articles 6, 7(1), 7(4) and 7(5).”.
(2) Insert as regulation 5(5)—“
(5) In Annex 12-01—
(a) in Title I omit the notes for row 5 (format of VAT identification number);
(b) in Title II, paragraph 2 (Codes), point 1 (EORI number)—
(i) for  “Member State (country code)” substitute “
                              United Kingdom
                            ”;
(ii) omit  “in a Member State”, “Union's” and everything from  “in so far as” to  “list of country codes”;
(c) in Title II, paragraph 2, point 12 (Type of person) omit  “Union or”;
(d) in Title II, paragraph 2, point 13 (Principal economic activity) for  “Member State concerned” substitute “
                          United Kingdom
                        ”.”.
6 
In regulation 7(1)—
(a) replace the full stop at the end of sub-paragraph (c) with a comma;
(b) insert after sub-paragraph (c)—“
(d) Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments;
(e) Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union;
(f) Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code;
(g) Commission Implementing Regulation (EU) 2020/893 of 29 June 2020 amending Implementing Regulation (EU) 2015/2447 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 Union Customs Code.”.
7 

(1) The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019  are amended as follows.
(2) Regulations 3(2), 3(3) and 4 are revoked.
(3) In regulation 3(4), for  “1 May 2020” substitute “
                1 July 2021
              ”.
8 
The Customs (Economic Operators Registration and Identification) (Amendment) (EU Exit) Regulations 2019  are revoked.
Penny Ciniewicz
Justin Holliday

Two of the Commissioners for Her Majesty's Revenue and Customs
