Exiting The European Union PART 1 INTRODUCTION Citation, commencement and effect 1 1 These Regulations may be cited as the Customs Safety and Security Procedures (EU Exit) Regulations 2019. 2 They come into force on the later of exit day or the day after the day on which they are made. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 2 THE UNION CUSTOMS CODE Modification of Regulation (EU) No 952/2013 laying down the Union Customs Code 2 1 Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code is amended as follows. 2 Revoke: Article 1(1) second sub-paragraph; Article 1(3); Articles 2 and 3; Article 4 except for the opening words of paragraph (1), the expression “— the territory of the United Kingdom of Great Britain and Northern Ireland”, and the full-stop at the end of paragraph (1); Article 16(2); point (a) of Article 38(2) and the word “or” immediately following it; Articles 38(3) to (5); point (d) of Article 39, but not “and” immediately following it; Article 47(2). 3 In Article— a 5— i paragraph (1), for the words after “means the” substitute “ Commissioners for Her Majesty's Revenue and Customs ” , ii paragraph (2)(a), omit “adopted at Union or national level”, iii paragraph (2) omit points (b) and (c), iv paragraph (2)(d) for “Union” substitute “ United Kingdom ” , v paragraph (4) omit “Union or national”, vi paragraph (7)(a) omit “Union or”; vii paragraph (7)(b), for “Union and its Member States” substitute “ United Kingdom ” , viii paragraph (7)(c), for “Union” substitute “ United Kingdom ” , ix paragraph (11), for everything after “means” substitute “ such a declaration for the purposes of the Customs and Excise Management Act 1979 ; ” , x paragraph (12), for everything after “means” substitute “ a Customs declaration for the purposes of the Taxation (Cross-border) Trade Act 2018; ” , xi paragraph (16) for “Code” substitute “ Taxation (Cross-border Trade) Act 2018 ” ; xii paragraph (23), for everything after “means” substitute “ goods within the Taxation (Cross-border Trade) Act 2018, section 33; ” , xiii paragraph (24), for everything after “means” substitute “ chargeable goods within the Taxation (Cross-border Trade) Act 2018, section 2; ” ; 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.”); b 16(1)— i for “Member States shall cooperate with the Commission to”, substitute “ The customs authorities must ” , ii omit “for the exchange of information between customs authorities and with the Commission and”, iii omit “such”; c 38— i paragraph (2), opening words omit “types of”, ii paragraph (2), opening words: for “authorisations” substitute “ authorisation ” , iii paragraph (6), omit “according to the type of authorisation granted”, iv paragraph (7), for second and fourth use of “Union”, substitute “ United Kingdom ” , v paragraph (7), omit “or Union legislation in the area of the common commercial policy”; d 46— i paragraphs (2) and (4) omit “, Union”, ii paragraph (5)(b) omit “in the Union”, iii paragraph (6)(c) for “Member States” substitute “ countries ” ; e 136— i paragraph (2), omit “pursuant to Article 153(2)”, ii paragraph (3), omit “in accordance with Article 155(2)”; f 145(2), omit “Union”; g 263— i paragraph (1), omit “competent”, ii in paragraph (3)(b) omit “, in accordance with Article 270”; h 264 omit “primarily”. 4 After Article 288, omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.”. PART 3 THE COMMISSION DELEGATED REGULATION Modification of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code 3 1 Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code is amended as follows. 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). 3 In Article or Articles— a 1(20) for “a country” substitute “ the United Kingdom ” ; b 1(25)— i for “and” substitute “ the United Kingdom where it is ” , ii omit “by a Member State”; ba 3, omit everything after the first sub-paragraph (from “By way of derogation” to “of that system.”); c 5(1)(a)(i), for “Articles 135 to 144”, substitute “ provision made by or under the Taxation (Cross-border Trade) Act 2018 ... for oral declarations, declarations made by conduct , paper-based declarations made by travellers in respect of goods carried by them, or declarations for goods in postal consignments ” ; ca 6(1)(a)— i for “Union” substitute “ applicable ” , ii omit “or by the legislation of a Member State”; d 25 omit “Union”; e 104— i paragraph (1)(d), for “household effects as defined in Article 2(1)(d) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty”, substitute “ personal effects, household linen, furnishings and equipment intended for the personal use of the persons concerned or for meeting their household needs ” , 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 ” , ii paragraph (1)(i) and .(o), for “a Member State” substitute “ the United Kingdom ” , 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”; iv paragraph (1)(n) for the second “Union” substitute “ United Kingdom ” , v paragraph (2), omit everything starting with “, as follows” and ending with the third use of “2015/2447”, vi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii paragraph (4) for “EUR 22” substitute “ £19 ” ; viii paragraph (4), omit everything starting with “, as follows” and ending with the third use of “2015/2447”; f 104, insert as paragraph 5— 5 Until 1 July 2021 , the lodging of an entry summary declaration shall be waived in respect of goods which before then are in transit to or are brought into the customs territory of the Union from a place where, in relation to that territory, such a declaration was not required before exit day. ; 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 ” ; h 107— i point (a) omit “at the place for which that customs office is competent”, ii point (b) omit “at the place for which the customs office of first entry is competent”; i 108 and 109 omit “at the place for which the customs office of first entry is competent”; 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” ; j 244(2)— i for “a” substitute “ an agricultural export ” , ii omit “in accordance with Commission Regulation (EC) No 612/2009 ”, iii omit “in accordance with Article 5(7) of that Regulation”; k 245(1)— i in the opening words, for everything starting with “Without” and ending with “of the Code, the”, substitute “ The ” , ii for point (e), substitute— e the goods in Article 104(1)(d) provided that they are not carried under a transport contract; , iii in point (g), for “referred to in Article 140(1)”, substitute “ declared for export by conduct in accordance with provision made by or under the Taxation (Cross-border) Trade Act 2018 ” , iv in point (l), for “a Member State” substitute “ the United Kingdom ” ; 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”; l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m 245(2) in point (e)(i), for “Articles 144 or 245 of the Code”, substitute “ provision made by or under the Taxation (Cross-border Trade) Act 2018 ” . 4 After Article 256, omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.”. 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”. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 4 THE COMMISSON IMPLEMENTING REGULATION Modification of Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of the Union Customs Code 5 1 Commission Implementing Regulation (EU) 2015/2447 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 Union Customs Code is amended as follows. 2 Revoke: Article 1(2)(1), (3), (6) and (10); Article 30(3); Articles 37 to 47; Article 182, second paragraph; Article 183; Article 184; Article 185(2) and (4); point (b) of paragraph (3) of Article 185; Article 186; Article 187(1); Article 188(1) and (3); Article 189(2); Annex 12-03. 2A Revoke: Articles 6, 7(1), 7(4) and 7(5). 3 In Article— a 13— i for “customs authority competent to take a decision”, substitute “ Commissioners for Her Majesty's Revenue and Customs ” , ii for “taking the” substitute “ taking a ” ; b 24(2) after “take the decision” insert “ (namely, in this Regulation, the Commissioners for Her Majesty's Revenue and Customs) ” ; c 25(1)(a) for “Member State where the accounts are held”, substitute “ United Kingdom ” ; d 25(2) after “(AEOS),” insert “ as distinct from pursuant to provision made by or under the Taxation (Cross-border Trade) Act 2018, ” ; e 29(2) omit “Union”; f 30(2) omit— i “Union”, ii “competent”, iii and in both places, “national”; g 187(4)(a) and (b), for “Union” substitute “ United Kingdom ” ; h 189(1)— i omit “located in a Member State”, ii omit “as a country of routing”, iii for “Article 141 of the Code” substitute “ provision made by or under the Taxation (Cross-border Trade) Act 2018 ” . 4 After Article 350 omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.”. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 5 MISCELLANEOUS PROVISION Miscellaneous modifications to amending Regulations, etc. 7 1 Omit “This Regulation shall be binding in its entirety and directly applicable in all Member States.” in the following Regulations— a Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446; b Regulation (EU) 2016/2339 of the European Parliament and of the Council of 14 December 2016 amending Regulation (EU) No 952/2013 laying down the Union Customs Code, as regards goods that have temporarily left the customs territory of the Union by sea or air; c Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and 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 , 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. 2 In the Customs Safety and Security (Penalty) Regulations 2019 , Column 1 of the Schedule, entry for “Article 189 of the Implementing Regulation.”: omit “in a Member State”. Jim Harra Ruth Stanier Two of the Commissioners for Her Majesty's Revenue and Customs