This SI will revoke Council Regulation (EC) 515/97 on mutual assistance if the UK leaves the EU without a deal, as this mutual assistance is based on an agreement which is limited to Member States. The Regulation is used by HMRC to exchange information with other Member States on “customs” matters. It provides a legislative framework on mutual assistance in matters of community customs and agricultural policy and sets out how Member States will work together to tackle significant evasion in these matters. Furthermore, the Naples II Convention will also cease to have effect, and the UK will no longer have access to the Customs Information System. The Explanatory Memorandum for the SI only says that HMRC is “looking to establish possible alternative methods of obtaining information”…
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