STATISTICS OF TRADE (CUSTOMS AND EXCISE) (AMENDMENT) REGULATIONS 2014 (APPLICATION) ORDER 2014

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1 Statistis of Trade (Customs and Exise) (Amendment) Regulations 2014 (Appliation) Order 2014 Artile 1 Statutory Doument No. 2014/0409 Customs and Exise At 1993 STATISTICS OF TRADE (CUSTOMS AND EXCISE) (AMENDMENT) REGULATIONS 2014 (APPLICATION) ORDER 2014 Approved by Tynwald: 18 February 2015 Coming into Operation: in aordane with artile 2 The Treasury makes the following Order under setions 1 and 3 of the Customs and Exise At Title This Order is the Statistis of Trade (Customs and Exise) (Amendment) Regulations 2014 (Appliation) Order Commenement (1) This Order omes into operation on the day it is approved by Tynwald. (2) However, when it is approved the applied legislation is deemed to have ome into operation on 1 January Interpretation In this Order, the applied legislation means the Statistis of Trade (Customs and Exise) (Amendment) Regulations Appliation of the applied legislation (1) The applied legislation shall apply to the Island, as part of the law of the Island, subjet to the omission in regulation 1 of the words from and ome onwards. (2) The text of the applied legislation is annexed to this Order. 1 Setion 3(2) of the Customs and Exise At 1993 provides that an order made under setions 1 or 2 of the At may be made retrospetive and be deemed to have ome into operation from suh day or days as may be speified in the order, not being earlier than the date on whih the orresponding provision has effet in the United Kingdom. 2 SI 2014 No SD 2014/0409 Page 1

2 Artile 4 Statistis of Trade (Customs and Exise) (Amendment) Regulations 2014 (Appliation) Order 2014 MADE 17 th Deember 2014 W E TEARE Minister for the Treasury Page 2 SD 2014/0409

3 Statistis of Trade (Customs and Exise) (Amendment) Regulations 2014 (Appliation) Order 2014 Explanatory Note EXPLANATORY NOTE (This note is not part of the Order) This Order applies in Island law the Statistis of Trade (Customs and Exise) (Amendment) Regulations 2014 *SI 2014/3135+ ( the applied Regulations ). The applied Regulations make further amendments to the Statistis of Trade (Customs and Exise) Regulations ( the prinipal Regulations ). Regulation 2(2) of the applied Regulations amends regulation 3(3) of the prinipal Regulations to inrease the arrivals exemption threshold. 3 SI 1992/2790, amended by SI 2004/3284, 2006/3216, 2009,2974, 2011/1043, 2012/532 and 2013/3043. The relevant appliation orders are SD 267/93, SD 14/05, SD 919/06, SD 856/09, SD 226/12 and SD 430/13. There are other amending instruments but none are relevant. SD 2014/0409 Page 3

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5 Annex S T A T U T O R Y I N S T R U M E N T S 2014 No STATISTICS OF TRADE The Statistis of Trade (Customs and Exise) (Amendment) Regulations 2014 Made th November 2014 Laid before Parliament 27 th November 2014 Coming into fore st January 2015 The Commissioners for Her Majesty s Revenue and Customs 4 make the following Regulations in exerise of the powers onferred by setion 2(2) of the European Communities At The Commissioners have been designated 6 for the purposes of setion 2(2) in relation to the reeipt, regulation and ontrol of statistis relating to the trading of goods between the United Kingdom and other Member States. Citation and ommenement 1. These Regulations may be ited as the Statistis of Trade (Customs and Exise) (Amendment) Regulations Amendment of the Statistis of Trade (Customs and Exise) Regulations (1) The Statistis of Trade (Customs and Exise) Regulations are amended as follows. 4 The funtions of the Commissioners of Customs and Exise were transferred to the Commissioners for Her Majesty s Revenue and Customs by setion 5 of the Commissioners for Revenue and Customs At 2005 (.11). Setion 50(1) of that At provides that a referene to the Commissioners of Customs and Exise shall be taken as a referene to the Commissioners for Her Majesty s Revenue and Customs ; setion 2(2) has been amended by setion 27(1) of the Legislative and Regulatory Reform At 2006 (.51) and Part 1 of the Shedule to the European Union (Amendment) At 2008 (.7). 6 S.I. 1992/707.

6 (2) In regulation 3(3), for 1,200,000 substitute 1,500,000. Edward Troup Ruth Owen 26 th November 2014 Two of the Commissioners for Her Majesty s Revenue and Customs EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations, whih ome into fore on 1 st January 2015, amend the Statistis of Trade (Customs and Exise) Regulations 1992 ( the Prinipal Regulations ). Intrastat is the regime established for the purposes of olleting European Union statistis relating to the trading of goods between Member States. Intrastat is established by Regulation (EC) 638/2004 of the European Parliament and of the Counil (OJ No L 102, , p1) and implemented by Commission Regulation (EC) 1982/2004 (OJ No L 343, , p3). This is supplemented in the United Kingdom by the Prinipal Regulations. Intrastat information is provided by traders to the Commissioners for Her Majesty s Revenue and Customs in their apaity as the national authority responsible for the olletion of the information required by the regime. These Regulations inrease the threshold, expressed in terms of annual value of intra- European Union trade, at or below whih a business is exempt from providing any Intrastat information. The threshold applies separately for goods dispathed and goods reeived. Regulation 2(2) amends regulation 3(3) of the Prinipal Regulations to inrease the arrivals exemption threshold. A Tax Information and Impat Note (TIIN) overing this instrument will be published on the HMRC website at 7 S.I. 1992/2790, amended by S.I. 2009/ /1043 and 2013/3043. There are other amending instruments but none is relevant.