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

‘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:’

(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.

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.