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Statutory Instruments

2019 No. 113

Exiting The European Union

Customs

The Customs (Records) (EU Exit) Regulations 2019

Made

29th January 2019

Laid before the House of Commons

31st January 2019

Coming into force in accordance with regulation 1

M1 The Treasury make the following Regulations in exercise of the powers conferred by sections 30 and 32(8)(b) and (d) of the Taxation (Cross-border Trade) Act 2018 .

The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

Citation and commencement I1,I2

1. These Regulations may be cited as the Customs (Records) (EU Exit) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

Interpretation I3,I4

2. In these Regulations—

“ Customs obligation ” means any obligation or requirement imposed by or under—

(a)

F1 ...the Taxation (Cross-border Trade) Act 2018[F2 in relation to a duty of customs F2] ;

(b)

CEMA 1979;

(c)

F4 the EU Customs Code[F3 as it has effect in Great Britain, F3] except the EUCL; ...

(d)

the EUCL insofar as it continues to have effect as provided for by Part 15 of the Customs (Import Duty) (EU Exit) Regulations 2018M2[F5 , or the Customs (Transitional) (EU Exit) Regulations 2020; or F5]

(e)

[F6 the EU Customs Code to the extent that it has effect in Great Britain as a result of the EU withdrawal agreement; F6]

“ EUCL ” means the direct EU legislation referred to in paragraph 1(1) of Schedule 7 to the Taxation (Cross-border) Trade Act 2018;

“ EU Customs Code ” means—

(a)

the UCC;

(b)

F7 the 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 provisions of the Union Customs Code; ...

(c)

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code [F8 ; and F8]

(d)

[F9 Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446; F9]

“ the UCC ” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code.

Records to be kept and preserved I5,I6

3. —(1)[F10 Where regulation 4 does not apply, F10] a person who is subject to a Customs obligation, or who carries out an act in pursuance of a Customs obligation, must keep and preserve such records, in such form, and for such period, as specified in a notice published by HMRC.

(2) HMRC must publish a notice specifying—

(a) the records to be kept and preserved under paragraph (1);

(b) the form in which they are to be kept; and

(c) the period for which they must be kept and preserved.

(3) A notice published under paragraph (2) may make different provision for different cases.

Transitional and saving provision I7,I8

4. —(1) This [F11 paragraph F11] applies in relation to any person who was, immediately before [F12 IP completion day F12] , subject to an obligation under Article 51 of the UCC to keep documents and information.

(2) Where [F13 paragraph (1) F13] applies, Article 51 of the UCC continues to have effect on and after [F14 IP completion day F14] in relation to a person referred to in paragraph (1) until the expiry of the period for which the documents and information must be kept under that Article.

[F15 (3) This paragraph applies in relation to any person who on or after IP completion day is, as a result of the EU withdrawal agreement, subject to an obligation under Article 51 of the UCC to keep documents and information.

(4) Where paragraph (3) applies, Article 51 of the UCC continues to have effect after the cessation of the effect of the UCC as a result of the EU withdrawal agreement, in relation to a person referred to in paragraph (3), until the expiry of the period for which documents and information must be kept under that Article. F15]

Mike Freer

Jeremy Quin

Two of the Lords Commissioners of Her Majesty's Treasury

Status: There are currently no known outstanding effects for the The Customs (Records) (EU Exit) Regulations 2019.
The Customs (Records) (EU Exit) Regulations 2019 (2019/113)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
F1Words in reg. 2 omitted (31.12.2020) by virtue of The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(2)(a)(i)(aa)omitted
F2Words in reg. 2 inserted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(2)(a)(i)(bb)inserted
F3Words in reg. 2 inserted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(2)(a)(ii)(aa)inserted
F4Word in reg. 2 omitted (31.12.2020) by virtue of The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(2)(a)(ii)(bb)omitted
F5Words in reg. 2 inserted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(2)(a)(iii)inserted
F6Words in reg. 2 inserted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(2)(a)(iv)inserted
F7Word in reg. 2 omitted (31.12.2020) by virtue of The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(2)(b)(i)omitted
F8Words in reg. 2 inserted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(2)(b)(ii)inserted
F9Words in reg. 2 inserted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(2)(b)(iii)inserted
F10Words in reg. 3(1) inserted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(3)inserted
F11Word in reg. 4(1) substituted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(4)(a)(i)substituted
F12Words in reg. 4(1) substituted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(4)(a)(ii)substituted
F13Words in reg. 4(2) substituted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(4)(b)(i)substituted
F14Words in reg. 4(2) substituted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(4)(b)(ii)substituted
F15Reg. 4(3) (4) inserted (31.12.2020) by The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 (S.I. 2020/1439) , regs. 1(4) , 7(4)(c)inserted
I1Reg. 1 not in force at made date, see reg. 1
I2Reg. 1 in force at 31.12.2020 by S.I. 2020/1643 , reg. 2 , Sch.
I3Reg. 2 not in force at made date, see reg. 1
I4Reg. 2 in force at 31.12.2020 by S.I. 2020/1643 , reg. 2 , Sch.
I5Reg. 3 not in force at made date, see reg. 1
I6Reg. 3 in force at 31.12.2020 by S.I. 2020/1643 , reg. 2 , Sch.
I7Reg. 4 not in force at made date, see reg. 1
I8Reg. 4 in force at 31.12.2020 by S.I. 2020/1643 , reg. 2 , Sch.
M12018 c. 22 . Section 37(1) of the Taxation (Cross-border Trade) Act 2018 (“ the Act ”) defines “CEMA 1979” and “ HMRC ” for the purposes of Part 1 of the Act as meaning the Customs and Excise Management Act 1979 (c. 2) and Her Majesty's Revenue and Customs respectively.
M2S.I. 2018/1248 .
Defined TermSection/ArticleIDScope of Application
Customs obligationreg. 2.legTermzdT7hspI
EU Customs Codereg. 2.legTermJ55w3Aan
EUCLreg. 2.legTermhfjUYINO
the UCCreg. 2.legTermWIqH0Dk5
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

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