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

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Articles 7(a), 131(a), 160 and 183 thereof,

Whereas:

(1) 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 (the ‘Withdrawal Agreement’) was concluded on behalf of the Union by Council Decision (EU) 2020/135 (2) and entered into force on 1 February 2020. The transition period referred to in Article 126 of the Withdrawal Agreement, during which Union law continued to apply to and in the United Kingdom in accordance with Article 127 of the Withdrawal Agreement (the ‘transition period’), ended on 31 December 2020.

(2) The Protocol on Ireland/Northern Ireland (the ‘Protocol’) forms an integral part of the Withdrawal Agreement.

(3) According to Article 6(3) of the Withdrawal Agreement and Article 5(3) and (4) of the Protocol the customs legislation as defined in point (2) of Article 5 of Regulation (EU) No 952/2013 and the Union acts supplementing or implementing it applies to and in the United Kingdom in respect of Northern Ireland after the end of the transition period.

(4) As a consequence, in accordance with Commission Delegated Regulation (EU) 2015/2446 (3), goods brought to Northern Ireland from another part of the United Kingdom have to be covered by a customs declaration with the dataset set out for goods released for free circulation in column H1 of Annex B to this Regulation, which includes more than 80 data elements.

(5) In order to take account of the specific circumstances in Northern Ireland, customs formalities should be facilitated for the economic operators (‘trusted traders’) authorised under Articles 9 to 11 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 (4) (‘Decision No 1/2023’) to bring into Northern Ireland from another part of the United Kingdom by direct transport goods that are considered to be not at risk of subsequently being moved into the Union by themselves or forming part of another good within the meaning of Article 5(1) and (2) of the Protocol (‘goods not at risk’). To that end, a super-reduced dataset (H8) should be drawn up for release for free circulation of such goods.

(6) It is necessary to establish the conditions for trusted traders to be able to benefit from the customs simplification consisting in the entry into the declarant’s records when bringing goods not at risk into Northern Ireland from another part of the United Kingdom by direct transport even where the trusted traders do not fulfil all the criteria laid down in Article 39 of Regulation (EU) No 952/2013.

(7) In order to facilitate the movement of goods not at risk that are of a non-commercial nature sent in parcels by direct transport by a private individual from another part of the United Kingdom to a private individual residing in Northern Ireland, or of goods not at risk that are sent in parcels by direct transport through a carrier registered in accordance with Articles 12 and 13 of Decision No 1/2023 (‘authorised carrier’) by an economic operator established in the United Kingdom to a private individual residing in Northern Ireland, it is appropriate to waive certain customs formalities for these goods.

(8) In order to also facilitate the movement of goods sent in parcels that are returned in accordance with Article 203 of the Code to an economic operator established in Northern Ireland by a private individual from another part of the United Kingdom through an authorised carrier, it is appropriate to waive certain customs formalities for these goods as they are returned unchanged to Northern Ireland.

(9) Delegated Regulation (EU) 2015/2446 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

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

(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).’;"

(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.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 24 March 2023.

For the Commission The President Ursula VON DER LEYEN

(1) OJ L 269, 10.10.2013, p. 1.

(2) Council Decision (EU) 2020/135 of 30 January 2020 on the conclusion of 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. 1).

(3) 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 (OJ L 343, 29.12.2015, p. 1).

(4) 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).