Commission Implementing Regulation (EU) 2021/1218 of 26 July 2021 amending Implementing Regulation (EU) No 79/2012 as regards the storage of and automated access to the information on the VAT exempted importations under the ‘import scheme’

• CELEX: Implementing Regulation (EU) 2021/1218
• Articles: 2

Article 1

Article 5a(1) of Implementing Regulation (EU) No 79/2012 is replaced by the following:

‘1.   The storage of and automated access by competent authorities to the information referred to in Article 17(1), points (e) and (f), of Regulation (EU) No 904/2010 shall take place using the electronic system referred to in Article 56(1) of Commission Implementing Regulation (EU) 2015/2447  ( *1 ) .

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

It shall apply from 1 July 2021.