Commission Delegated Regulation (EU) 2023/1128 of 24 March 2023 amending Delegated Regulation (EU) 2015/2446 to provide for simplified customs formalities for trusted traders and for sending parcels into Northern Ireland from another part of the United Kingdom

• CELEX: Delegated Regulation (EU) 2023/1128
• Articles: 5

Article 1 Declaration for release for free circulation of goods considered not at risk of subsequently being moved into the Union within the meaning of Article 5(1) and (2) of the Protocol on Ireland/Northern Ireland ( *3 ) (“the Protocol”)

Delegated Regulation (EU) 2015/2446 is amended as follows:

(1)

in Article 1, the following points (55) and (56) are added:

‘(55)

“trusted trader” means an economic operator that is authorised in accordance with Articles 9 to 11 of Decision No 1/2023  ( *1 ) of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community  ( *2 ) (“Decision No 1/2023”);

(56)

“authorised carrier” means an economic operator moving parcels, including the United Kingdom designated postal operator, authorised in accordance with Article 12 of Decision No 1/2023 to bring goods in parcels into Northern Ireland from another part of the United Kingdom by direct transport.

( *1 )   Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community of 24 March 2023 laying down arrangements relating to the Windsor Framework [2023/819] ( OJ L 102, 17.4.2023, p. 61 )."

( *2 )

OJ L 29, 31.1.2020, p. 7 .’;"

(2)

in Article 104(1), the following points (r), (s) and (t) are added:

‘(r)

goods of a non-commercial nature, other than “category 1 goods” as defined in Annex IV to Decision No 1/2023, sent in a parcel as defined in Article 7(3)(a) of that Decision to Northern Ireland from another part of the United Kingdom by direct transport by a private individual to another private individual residing in Northern Ireland.

The application of this point shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply.

The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends;

(s)

goods other than “category 1 goods” as defined in Annex IV to Decision No 1/2023, sent, exclusively for personal use, in a parcel as defined in Article 7(3) of that Decision to Northern Ireland from another part of the United Kingdom by direct transport by an economic operator established in the United Kingdom through an authorised carrier to a private individual residing in Northern Ireland.

The application of this point shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply.

The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends;

(t)

goods other than “category 1 goods” as defined in Annex IV to Decision No 1/2023, previously sent by an economic operator established in the United Kingdom from Northern Ireland to a private individual residing in another part of the United Kingdom which are returned by that individual to that economic operator or to another address in Northern Ireland indicated by that economic operator, where the goods are returned goods in accordance with Article 203 of the Code and the goods are sent in a parcel as defined in Article 7(3) of that Decision to Northern Ireland by direct transport through an authorised carrier.’;

(3)

in Article 138, the following points (k), (l) and (m) are added:

‘(k)

goods of a non-commercial nature other than “category 1 goods” as defined in Annex IV to Decision No 1/2023 sent in a parcel as defined in Article 7(3)(a) of that Decision to Northern Ireland from another part of the United Kingdom by direct transport by a private individual to another private individual residing in Northern Ireland;

(l)

goods other than “category 1 goods” as defined in Annex IV to Decision No 1/2023 sent, exclusively for personal use, in a parcel as defined in Article 7(3) of that Decision to Northern Ireland from another part of the United Kingdom by direct transport by an economic operator established in the United Kingdom through an authorised carrier to a private individual residing in Northern Ireland;

(m)

goods other than “category 1 goods” as defined in Annex IV to Decision No 1/2023, previously sent by an economic operator established in the United Kingdom from Northern Ireland to a private individual residing in another part of the United Kingdom which are returned by that individual to that economic operator or to another address in Northern Ireland indicated by that economic operator, where the goods are returned goods in accordance with Article 203 of the Code and the goods are sent in a parcel as defined in Article 7(3) of that Decision to Northern Ireland by direct transport through an authorised carrier.’;

(4)

Paragraph 1 of Article 141 is amended as follows:

(a)

the introductory sentence is replaced by the following:

‘1.   In respect of goods referred to in Articles 138(a) to (d), (h), (k), (l) and (m), 139 and 140(1), any of the following acts shall be deemed to be a customs or a re-export declaration:’

;

(b)

in point (d), the following points (vi), (vii) and (viii) are added:

‘(vi)

for goods referred to in Article 138(k) of this Regulation provided that the carrier submits to the customs authorities the information laid down in Annex 52-02 at the latest on the day after the delivery of the goods.

The application of this point shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply.

The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends;

(vii)

for goods referred to in Article 138(l) of this Regulation, provided that the authorised carrier submits to the customs authorities the data at item level laid down in Annex 52-03 prior to the delivery of the goods to the private individual. In cases duly justified by the urgency of the situation, the customs authority of the United Kingdom may allow part of that dataset to be submitted after the delivery of the parcel.

By way of derogation from subparagraph 1, where the parcel referred therein was first brought into a part of the United Kingdom other than Northern Ireland before being sent through an authorised carrier to a private individual residing in Northern Ireland, the authorised carrier shall make available the customs declaration submitted when the goods entered the United Kingdom to the customs authority before the entry of the parcel into Northern Ireland.

The application of this point shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply.

The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends;

(viii)

for goods referred to in Article 138(m) of this Regulation, provided that the carrier submits to the customs authorities the information laid down in Annex 52-03 prior to the delivery of the goods.

The application of this point shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply.

The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends.’;

(5)

in Article 142, the following point (iii) is added under point (c):

‘(iii)

goods referred to in points (k), (l) and (m) of Article 138 of this Regulation;

The application of this point shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply.

The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends.’;

(6)

Article 143b is added as follows:

‘Article 143b

Declaration for release for free circulation of goods considered not at risk of subsequently being moved into the Union within the meaning of Article 5(1) and (2) of the Protocol on Ireland/Northern Ireland  ( *3 ) (“the Protocol”)

(Article 6(2) of the Code)

A trusted trader may declare goods considered to be not at risk of subsequently being moved into the Union within the meaning of Article 5(1) and (2) of the Protocol and to be brought into Northern Ireland from another part of the United Kingdom by direct transport for release for free circulation on the basis of a specific dataset set out in Annex B, including when such goods are sent in parcels to another economic operator.

The application of the first paragraph of this Article shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 cease to apply.

The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends.

This Article shall not apply to goods referred to as “category 1 goods” as defined in Annex IV to Decision No 1/2023.

( *3 )   Protocol on Ireland/Northern Ireland to the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community ( OJ L 29, 31.1.2020, p. 7 ).’;"

(7)

in Article 150, paragraph 1a is added as follows:

‘1a.   By derogation from paragraph 1, an authorisation to lodge a customs declaration for release for free circulation in the form of an entry in the declarant’s records shall be granted where:

(1)

the applicant is a trusted trader; and

(2)

the goods are to be brought into Northern Ireland from another part of the United Kingdom by direct transport and are considered to be not at risk of subsequently being moved into the Union within the meaning of Article 5(1) and (2) of the Protocol; and

(3)

the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties.

The application of this paragraph shall be suspended if and for as long as Articles 7(1)(a)(ii), 7(1)(a)(iii), 7(1)(b)(ii) and Articles 9 to 14 of Decision No 1/2023 ceases to apply.

The Commission shall publish in the Official Journal of the European Union a Notice indicating the date from which the application of the provisions referred to in the previous subparagraph is suspended as well as a Notice indicating the date on which such suspension ends.

This paragraph shall not apply to goods referred to as “category 1 goods” as defined in Annex IV to Decision No 1/2023.’

;

(8)

Annex B is amended as set out in Annex I;

(9)

a new Annex 52-02 as set out in Annex II to this Regulation is inserted;

(10)

a new Annex 52-03 as set out in Annex III to this Regulation is inserted.

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 as from 30 September 2024, provided that the two declarations referred to in Article 23(5) of Decision No 1/2023 have been made within that Joint Committee:

Should both declarations referred to in the second paragraph have been made earlier than by 30 September 2024 or should any of these declarations not have been made by that date, it shall apply as from the first day of the month following that in which the last of these declarations has been made.

The Commission shall publish a Notice in the Official Journal of the European Union indicating the date from which this Regulation applies.

Schedules & Appendices

ANNEX I

ANNEX I

Annex B to Delegated Regulation (EU) 2015/2446 is amended as follows:

(a)

in Title I, chapter 2, in Section 1, after the row relating to column H7, the following row is inserted:

‘H8

Customs declaration for release for free circulation relating to goods brought by a trusted trader into Northern Ireland from another part of the United Kingdom by direct transport that are considered to be not at risk of subsequently being moved into the Union within the meaning of Article 5(1) and (2) of the Protocol.

Articles 5(12), 162 and 201 of the Code’

(b)

in Title I Chapter 3, Section 11, after the column H7, the following column is inserted:

D.E. No

Data element/class name/Data sub-element/sub-class name

‘H8

11 03 000 000

Goods item number

A

SI

12 01 000 000

Previous document

A

[72]

GS

SI

12 01 001 000

Reference number

A

GS

SI

12 01 002 000

Type

A

GS

SI

12 03 000 000

Supporting document

A

GS

SI

12 03 001 000

Reference number

A

GS

SI

12 03 002 000

Type

A

GS

SI

12 04 000 000

Additional reference

A

GS

SI

12 04 001 000

Reference number

A

GS

SI

12 04 002 000

Type

A

GS

SI

12 05 000 000

Transport document

A

GS

SI

12 05 001 000

Reference number

A

GS

SI

12 05 002 000

Type

A

GS

SI

12 09 000 000

LRN

A

D

12 12 000 000

Authorisation

A

D

12 12 002 000

Type

A

D

12 12 001 000

Reference number

A

D

12 12 080 000

Holder of the authorisation

A

D

13 01 000 000

Exporter

A

GS

SI

13 01 016 000

Name

A

[6]

GS

SI

13 01 017 000

Identification number

A

[66]

GS

SI

13 01 018 000

Address

A

[6]

GS

SI

13 01 018 019

Street and number

A

GS

SI

13 01 018 020

Country

A

GS

SI

13 01 018 021

Postcode

A

GS

SI

13 01 018 022

City

A

GS

SI

13 04 000 000

Importer

A

D

13 04 016 000

Name

A

[6]

D

13 04 017 000

Identification number

A

[8]

D

13 04 018 000

Address

A

[6]

D

13 04 018 019

Street and number

A

D

13 04 018 020

Country

A

D

13 04 018 021

Postcode

A

D

13 04 018 022

City

A

D

13 05 000 000

Declarant

A

D

13 05 016 000

Name

A

[6]

D

13 05 017 000

Identification number

A

D

13 05 018 000

Address

A

[6]

D

13 05 018 019

Street and number

A

D

13 05 018 020

Country

A

D

13 05 018 021

Postcode

A

D

13 05 018 022

City

A

D

13 05 074 000

Contact person

C

D

13 05 074 016

Name

A

D

13 05 074 075

Phone number

A

D

13 05 074 076

Email address

A

D

13 06 000 000

Representative

A

D

13 06 017 000

Identification number

A

D

13 06 030 000

Status

A

D

13 06 074 000

Contact person

C

D

13 06 074 016

Name

A

D

13 06 074 075

Phone number

A

D

13 06 074 076

Email address

A

D

14 08 000 000

Item amount invoiced

A

SI

16 03 000 000

Country of destination

A

GS

16 04 000 000

Region of destination

A

GS

16 08 000 000

Country of origin

A

[20]

SI

16 15 000 000

Location of goods

A

[68]

GS

16 15 045 000

Type of location

A

GS

16 15 046 000

Qualifier of identification

A

GS

16 15 036 000

UN/LOCODE

A

GS

16 15 047 000

Customs office

A

GS

16 15 047 001

Reference number

A

GS

16 15 048 000

GNSS

A

GS

16 15 048 049

Latitude

A

GS

16 15 048 050

Longitude

A

GS

16 15 051 000

Economic operator

A

GS

16 15 051 017

Identification number

A

GS

16 15 052 000

Authorisation number

A

GS

16 15 053 000

Additional identifier

A

GS

16 15 018 000

Address

A

GS

16 15 018 019

Street and number

A

GS

16 15 018 021

Postcode

A

GS

16 15 018 022

City

A

GS

16 15 018 020

Country

A

GS

18 02 000 000

Supplementary units

A

SI

18 04 000 000

Gross mass

A

GS

SI

18 05 000 000

Description of goods

A

SI

18 06 000 000

Packaging

A

SI

18 06 004 000

Number of packages

A

[57]

SI

18 09 000 000

Commodity code

A

SI

18 09 056 000

Harmonized System sub-heading code

A[87]

SI

18 09 057 000

Combined nomenclature code

A[87] [88]

SI’

(c)

in Chapter 3, Section 12, in column I2 in the row 11 09 000 000 ‘[86]’ is inserted underneath [1];

(d)

in Chapter 3, Section 12, in column I2 in the row 12 01 003 000 ‘[86]’ is inserted underneath A;

(e)

in Chapter 3, Section 12, in column I2 in the row 12 01 004 000 ‘[86]’ is inserted underneath A;

(f)

in Chapter 3, Section 12, in column I2 in the row 12 01 005 000 ‘[86]’ is inserted underneath A;

(g)

in Chapter 3, Section 12, in column I2 in the row 12 01 006 000 ‘[86]’ is inserted underneath A;

(h)

in Chapter 3, Section 12, in column I2 in the row 12 01 007 000 ‘[86]’ is inserted underneath A;

(i)

in Chapter 3, Section 12, in column I2 in the row 18 06 003 000 ‘[86]’ is inserted underneath [25];

(j)

in Chapter 3, Section 12, in column I2 in the row 19 07 000 000 ‘[86]’ is inserted underneath [62];

(k)

in Chapter 3, Section 13, the following is inserted after [73]:

‘[74]

not defined

[75]

not defined

[76]

not defined

[77]

not defined

[78]

not defined

[79]

not defined

[80]

not defined

[81]

not defined

[82]

not defined

[83]

not defined

[84]

not defined

[85]

not defined

[86]

This information shall not be provided where it relates to a customs declaration for release for free circulation relating to goods brought into Northern Ireland from another part of the United Kingdom by direct transport that are considered to be not at risk of subsequently being moved into the Union within the meaning of Article 5(1) and (2) of the Protocol (column H8).

[87]

The customs authority of the United Kingdom may waive this requirement where they are satisfied that their computer systems are able to derive this information without ambiguity from other elements of the declaration, such as the trusted trader identification number (column H8).

[88]

This data element shall only be required in relation to goods referred to as ‘category 2 goods’ in Annex IV to Decision No 1/2023 (column H8).’

(l)

in Title II, in the notes to data element 11 03 000 000 Goods item number, the text ‘Data requirements table columns A1 to A3, B1 to B4, C1, D1, D2, E1, E2, H1 to H7 and I1:’ is replaced by the words ‘Data requirements table columns A1 to A3, B1 to B4, C1, D1, D2, E1, E2, H1 to H8 and I1:’;

(m)

in Title II, in the notes to data class 12 01 000 000 Previous document, the text ‘Data requirements table columns A3, B1, C1, C2, D1 to D3, H1 to H6, I1 and I2:’ is replaced by the words ‘Data requirements table columns A3, B1, C1, C2, D1 to D3, H1 to H6 and H8, I1 and I2:’;

(n)

in Title II, in the notes to data sub-class 12 01 001 000 Reference number, the text ‘Data requirements table columns H1 to H5, I1 and I2:’ is replaced by the words ‘Data requirements table columns H1 to H5, H8, I1 and I2:’;

(o)

in Title II, in the notes to data sub-class 12 03 001 000 Reference number, the text ‘Data requirements table columns B1 to B4, C1, H1 to H7 and I1:’ is replaced by the words ‘Data requirements table columns B1 to B4, C1, H1 to H8 and I1:’;

(p)

in Title II, in the notes to data sub-class 12 05 001 000 Reference number, the text ‘Data requirements table columns G2 to G5, H1 to H7, I1 and I2:’ is replaced by the words ‘Data requirements table columns G2 to G5, H1 to H8, I1 and I2:’;

(q)

in Title II, in the notes to data class 13 01 000 000 Exporter, the text ‘Data requirements table columns H1, H3, H4 and I1:’ is replaced by the words ‘Data requirements table columns H1, H3, H4, H8 and I1:’;

(r)

in Title II, in the notes to data element 13 01 017 000 Identification number, the text ‘Data requirements table columns H1, H3 and H4:’ is replaced by the words ‘Data requirements table columns H1, H3, H4 and H8:’;

(s)

in Title II, in the notes to data element 16 03 000 000 Country of destination, the text ‘Data requirements table columns H1, H2 and H5:’ is replaced by the words ‘Data requirements table columns H1, H2, H5 and H8:’;

(t)

in Title II, in the notes to data element 18 04 000 000 Gross mass, the text ‘Data requirements table columns B1 to B4, C1, H1 to H6, I1 and I2:’ is replaced by the words ‘Data requirements table columns B1 to B4, C1, H1 to H6, H8, I1 and I2:’ and the text ‘Data requirements table columns B1 to B4, C1, D1 to D3, H1 to H7, I1 and I2:’ is replaced by the words ‘Data requirements table columns B1 to B4, C1, D1 to D3, H1 to H8, I1 and I2:’;

(u)

in Title II, in the notes to data element 18 05 000 000 Description of goods, the text ‘Data requirements table columns B1, B2, H1 to H5 and I1:’ is replaced by the words ‘Data requirements table columns B1, B2, H1 to H5, H8 and I1:’;

(v)

in Title II, in the notes to data element 18 09 000 000 Commodity code, the text ‘Data requirements table columns B1 to B4, C1, H1 to H7 and I1:’ is replaced by the words ‘Data requirements table columns B1 to B4, C1, H1 to H8 and I1:’.

ANNEX II

ANNEX II

‘ANNEX 52-02

Information to be provided by the carrier in accordance with Article 141(1)(d)(vi)

(1)

Carrier name

(2)

Name and address of Consignor in a part of the United Kingdom other than Northern Ireland

(3)

Name and address of Consignee in Northern Ireland

(4)

Place of delivery in Northern Ireland if different from the consignee’s address

(5)

Description of the goods in plain language at consignment level

(6)

Number of packages/pieces in shipment

(7)

Gross weight

(8)

Value (where known)

(9)

Date of delivery

’

ANNEX III

ANNEX III

‘ANNEX 52-03

Data elements to be provided by the carrier in accordance with the first subparagraph in Article 141(1)(d)(vii) and (viii)

Data element name

Description

(1)

Goods item number

Number of the item contained in each parcel covered by the declaration, where there is more than one item of goods

(2)

Supporting documents

If applicable, reference to any documents produced in support of the declaration

(3)

Transport document

If available, reference number to the transport document

(4)

Local reference number

Parcel tracking reference number

(5)

Authorisation

Reference to the authorisation issued in accordance with Article 12 of Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community

(6)

Exporter

In the context of Article 141(1)(d)(vii), it is the name and address of the economic operator established in the United Kingdom sending the parcel to the private individual residing in Northern Ireland.

In the context of Article 141(1)(d)(viii), it is the name and address of the private individual in a part of the United Kingdom other than Northern Ireland returning the parcel to an economic operator in Northern Ireland.

(7)

Importer

In the context of Article 141(1)(d)(vii), it is the name and address of the private individual (final consumer) residing in Northern Ireland to whom the parcel is sent.

In the context of Article 141(1)(d)(viii), it is the name and address of the economic operator in Northern Ireland to whom the parcel is returned.

(8)

Declarant

The person who makes the declaration or on whose behalf the declaration is made

(9)

Representative

To be provided where different from the declarant

(10)

Total amount invoiced

Total value of the goods included in the parcel

(11)

Region of Destination

By default, the region of destination shall be Northern Ireland

(12)

Place of delivery

Place where the parcel is actually delivered as known at the time of data submission. To be provided, if different from the importer’s address

(13)

Gross mass

Total weight of the parcel

(14)

Description of goods

Plain language description that is precise enough for customs authorities to be able to identify the goods

(15)

Harmonised System sub-heading code

6-digit commodity code

(16)

Returned goods indicator

Indication that the goods in the parcel qualify for returned goods in accordance with Article 138(m)

’