(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 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 ).OJ L 29, 31.1.2020, p. 7 .";(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.
----------------------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 ).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 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 ).";(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. ----------------------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.
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
(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:".
"
"
| Data element name | Description |
|---|---|
| Number of the item contained in each parcel covered by the declaration, where there is more than one item of goods | |
| If applicable, reference to any documents produced in support of the declaration | |
| If available, reference number to the transport document | |
| Parcel tracking reference number | |
| 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 | |
| The person who makes the declaration or on whose behalf the declaration is made | |
| To be provided where different from the declarant | |
| Total value of the goods included in the parcel | |
| By default, the region of destination shall be Northern Ireland | |
| 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 | |
| Total weight of the parcel | |
| Plain language description that is precise enough for customs authorities to be able to identify the goods | |
| 6-digit commodity code | |
| Indication that the goods in the parcel qualify for returned goods in accordance with Article 138(m) |