Citation and commencement

1. These Regulations may be cited as the Customs (Declaration Modification) Regulations 2021 and come into force on 1st July 2021.

Amendment of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code

2. —(1) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code( Regulation (EU) No 952/2013 2 ) is amended as follows.

(2) In Article 1 (definitions) after the definition “(53) maritime National Single Window” insert—

“ (54) The expression “goods vehicle” has the meaning given in section 192(1) of the Road Traffic Act 1988 ( 3 ) . ” .

(3) In Article 104(1)(g) after “baggage” insert—

“ other than goods which—

(i) are not within Article 1(21)(b) and

(ii) have a value in excess of £1500 and

(iii) are carried in a goods vehicle. ” .

(4) In Article 245(1)(f) after “baggage” insert—

“ other than goods which—

(i) are not within Article 1(21)(b) and

(ii) have a value in excess of £1500 and

(iii) are carried in a goods vehicle. ” .