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
Commission Delegated Regulation (EU) 2023/1128of 24 March 2023amending 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 KingdomTHE 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 CodeOJ L 269, 10.10.2013, p. 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) 2020/135Council 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). 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) 2015/2446Commission 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)., 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 CommunityDecision 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). ("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: