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Statutory Instruments

2019 No. 385

Exiting The European Union

Customs

The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019

Made

27th February 2019

Laid before the House of Commons

28th February 2019

Coming into force in accordance with regulation 1(2)

M1 The Commissioners for Her Majesty's Revenue and Customs make these Regulations in exercise of the powers conferred by section 31(6) and (7) and 52(2) of the Taxation (Cross-border Trade) Act 2018 .

In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Commissioners for Her Majesty's Revenue and Customs consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, for these Regulations to come into force on such day as the Treasury may appoint by regulations under section 52 of that Act.

Citation, commencement and interpretation I1,I2,I3

1. β€”(1) These Regulations may be cited as the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019.

(2) These Regulations come into force on such day as the Treasury may appoint.

(3) In these Regulationsβ€”

β€œ the Act ” means the Taxation (Cross-border Trade) Act 2018;

β€œestablished” in a particular place meansβ€”

(a)

in the case of an individual, where the individual is resident in that place; or

(b)

in any other case, where the person hasβ€”

(i)

a registered office in that place, or

(ii)

a permanent place in that place from which the person carries out activities for which the person is constituted to perform;

β€œ Guernsey ” means the Bailiwick of Guernsey;

β€œ Jersey ” means the Bailiwick of Jersey.

Isle of Man: modifications of UK customs provisions I4,I5

2. The Act (as modified by regulation 3) and the provisions referred to in regulations 4 to [F1 6A F1] (as modified by those regulations) shall apply in respect of the following Customs mattersβ€”

(a) the entitlement of persons established in the Isle of Man in relation to Customs procedures,

(b) the treatment of goods that are imported into the United Kingdom and then moved to the Isle of Man, and

(c) any other purposes related to customs union arrangements having effect between the United Kingdom and the Isle of Man.

I6,I7

3. β€”(1) The Act is modified as follows.

(2) For the purposes of section 33 (meaning of domestic goods), the definition of β€œdomestic goods” shall be read as including goods which are specified as being domestic goods or are regarded as such under equivalent customs legislation in force in the Isle of Man.

(3) For the purposes of paragraph 17(1) of Schedule 1 (customs declarations) where goods under the control of any HMRC officer are located in the Isle of Manβ€”

(a) the goods shall be treated as remaining subject to the control of an HMRC officer pursuant to that paragraph, and

(b) any control for the purposes of that paragraph which is exercised by the Isle of Man Treasury on behalf of HMRC shall be treated as if it were exercised by HMRC.

(4)Schedule 2 (special Customs procedures) is modified as follows.

(5) In paragraph 9 (meaning of goods declared for β€œan inward processing procedure” in the standard form)β€”

(a) in sub-paragraph (1)(a), the reference to β€œ [F2 Great Britain F2] ” shall be read as a reference to [F3 Great Britain F3] or the Isle of Man,

(b) in sub-paragraph (5)β€”

(i) the reference to β€œapplicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man, and

(ii) the reference to β€œ [F4 Great Britain F4] ” shall be read as a reference to [F4 Great Britain F4] and the Isle of Man, and

(c) in sub-paragraph (6)(a), the reference to β€œ [F5 Great Britain F5] ” shall be read as a reference to [F5 Great Britain F5] and the Isle of Man.

(6) In paragraph 11(a) (meaning of goods declared for β€œan inward processing procedure” in the supplementary form), the reference to β€œfree circulation in [F6 Great Britain F6] ” shall be read as including a reference to any equivalent free circulation procedures in force in the Isle of Man.

(7) In paragraph 15(b) (meaning of goods declared for β€œa temporary admission procedure”)β€”

(a) the reference to β€œthe United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man, and

(b) the reference to β€œapplicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man.

(8) In paragraph 18(2) (discharge of special customs procedures: rules applicable to all procedures)β€”

(a) in paragraph (a), the reference to β€œanother Customs procedure” shall be read as including, where relevant, a reference to a declaration for an Isle of Man Customs procedure, and

(b) in paragraph (b), the reference to β€œHMRC accept the declaration” shall be read as including, where relevant, acceptance of the declaration for an Isle of Man Customs procedure by the Isle of Man Treasury.

(9) In paragraph 19(3) (discharge of special Customs procedures: rules applicable to particular procedures)β€”

(a) the reference to β€œthe United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man, and

(b) the reference to β€œapplicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man.

I8,I9

M24. β€”(1)The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 are modified as follows.

(2) In regulation 2 (interpretation), the definition of β€œqualifying traveller” shall be read as followsβ€”

β€œ β€œ qualifying traveller ” means an individual whoβ€”

(a) is not resident in the United Kingdom or the Isle of Man and is arriving in the United Kingdom for a temporary stay; or

(b) is resident in the United Kingdom or the Isle of Man and is returning after a temporary stay outside the United Kingdom and the Isle of Man; ” .

M3 (3) For the purposes of those Regulations, references to β€œthe United Kingdom” in β€œthe temporary admission document” , shall be read as including references to the Isle of Man.

(4) In regulation 9 (eligibility for authorisation or approval), in paragraph (1)(a), the reference to β€œthe United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man.

(5) In regulation 21(2)(a) (authorisation to declare goods for an inward processing procedure), the reference to β€œ [F7 Great Britain F7] ” shall be read as a reference to [F8 Great Britain F8] or the Isle of Man.

(6) In regulation 26 (temporary export of goods released to an inward processing procedure)β€”

(a) the reference to β€œapplicable export provisions” in paragraph (1) shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man, and

(b) the references to β€œ [F9 Great Britain F9] ” in paragraphs (2)(a), (4)(a) and (b) shall be read as references to [F9 Great Britain F9] and the Isle of Man.

(7) In regulation 33 (authorisation to declare goods for an authorised use procedure), in paragraph (3)(a), the reference to β€œ [F10 Great Britain F10] ” shall be read as a reference to [F10 Great Britain F10] or the Isle of Man.

(8) In regulation 36 (eligibility – temporary admission procedure)β€”

(a) in paragraph (1)(a), the reference to β€œestablished outside the United Kingdom” shall be read as a reference to established outside the United Kingdom and the Isle of Man, and

(b) in paragraph (1)(b), the reference to β€œestablished in the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man.

(9) In regulation 37 (authorisation to declare goods for a temporary admission procedure) in paragraph (1)(b)β€”

(a) the reference to β€œthe United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man, and

(b) the reference to β€œthe applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man.

(10) In regulation 39 (specified goods), the [F11 reference F11] to β€œthe United Kingdom” shall be read as [F12 a reference F12] to the United Kingdom or the Isle of Man [F13 and the reference to Great Britain shall be read as a reference to Great Britain or the Isle of Man F13] .

(11) In regulation 42(5)(b) (transfer of rights and obligations), the reference to β€œestablished in the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man.

(12) In regulation 43 (discharge of a special Customs procedure – supplementary provision), in paragraph (4)(b)β€”

(a) in paragraph (i), the reference to β€œthe United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man and the reference to β€œthe applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man, and

(b) in paragraph (iii), the reference to β€œanother Customs procedure” shall be read as including, where relevant, a reference to a Customs procedure in force in the Isle of Man.

(13) In regulation 47 (treatment of goods), in paragraph (6), both references to β€œthe United Kingdom” shall be read as references to the United Kingdom or the Isle of Man.

I10,I11,I12,I13,I14

M45. β€”(1)The Customs (Import Duty) (EU Exit) Regulations 2018 are modified as follows.

(2) In regulation 2 (interpretation), the definition of β€œqualifying traveller” shall be read as followsβ€”

β€œ β€œ qualifying traveller ” means an individual whoβ€”

(a) is not resident in the United Kingdom or the Isle of Man and is arriving in the United Kingdom for a temporary stay; or

(b) is resident in the United Kingdom or the Isle of Man and is returning after a temporary stay outside the United Kingdom and the Isle of Man; ” .

M5 (3) For the purposes of those Regulations, references in the Oral or By conduct list to β€œthe United Kingdom or β€œUK” shall be read as including references to the Isle of Man.

(4) In regulation 15 (eligibility of persons to make Customs declarations: UK establishment), the reference to β€œestablished in the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man.

(5) In regulation 20 (temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief material)β€”

(a) in paragraphs (1)(b) and (2)(c) the references to β€œthe United Kingdom” shall be read as references to the United Kingdom or the Isle of Man,

(b) in paragraph (2)(a)(i) the reference to β€œapplicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man, and

(c) in paragraph (2)(a)(ii) and (b), the references to β€œthe United Kingdom” shall be read as references to the United Kingdom and the Isle of Man.

(6) In regulation 27(1) (temporary admission procedure: miscellaneous goods), references to β€œthe United Kingdom” shall be read as references to the United Kingdom or the Isle of Man.

[F14 (6A) In regulation 29B(4)(b) (persons eligible to complete Part 1 of the transitional EIDR simplified Customs declaration process), the reference to a β€œCustoms obligation” shall be read, where relevant, as including a reference to any obligation or requirement imposed by or under equivalent legislation which is in force in the Isle of Man.

(6B) In regulation 29C(6) (transitional EIDR simplified Customs declaration process), references to β€œestablished in the United Kingdom” shall be read as references to established in the United Kingdom or the Isle of Man.

(6C) In regulation 31(8)(c) (persons authorised to use the simplified Customs declaration process), the reference to β€œestablished in the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man.

(6D) In regulation 37(7)(c) (persons authorised to use the EIDR procedure), the reference to β€œestablished in the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man. F14]

F15 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) In regulation 41 (discharge of liability to import duty), in paragraph (1)(d)β€”

(a) the reference to β€œthe United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man, and

(b) the reference to β€œthe applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man.

(9) In regulation 43 (payment of import duty), in paragraph [F16 (10)F16] , the reference to β€œestablished in the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man.

(10) In regulation 62 (determinations to grant applications)β€”

(a) in paragraph (6)(b), the reference to β€œthe United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man, and the reference to β€œthe applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man, and

(b) in paragraph (7), the reference to β€œthe United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man and the reference to β€œthe applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man.

(11) In regulation 67 (defective and non-compliant chargeable goods: required conditions), in paragraph (2)(a)(ii), the reference to β€”

(a) β€œthe United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man, and

(b) β€œthe applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man.

(12) In regulation 80 (residence or establishment in the United Kingdom), the references to β€œestablished in the United Kingdom” shall be read as references to established in the United Kingdom or the Isle of Man.

M6 (13) In regulation 99 (specified amount: reduced amounts and waivers in relation to comprehensive guarantees), in paragraph (1A)(a) , the reference to β€œa Customs obligation” shall be read, where relevant, as including a reference to any obligation or requirement imposed by or under equivalent legislation which is in force in the Isle of Man.

F17 (14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(15) In regulation 155(2)(b) (cessation of effect of the EUCL), the reference to β€œgoods from the United Kingdom” shall be read a reference to goods from the United Kingdom or the Isle of Man.

(16) In regulation 156 (goods located outside the United Kingdom)β€”

(a) in paragraph (1), the reference to β€œnon-Union goods imported into the United Kingdom” shall be read as a reference to non-Union goods imported into the United Kingdom or non-Union goods moved from the Isle of Man to the United Kingdom,

(b) in paragraph (1)(b), the reference to β€œgoods are located outside the United Kingdom” shall, for the purposes of sub-paragraph (a)(i), be read as a reference to goods located outside the United Kingdom and the Isle of Man, and

(c) in paragraph (3), the reference to β€œthe United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man.

F18 (17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I15,I16

M76. β€”(1)The Customs (Export) (EU Exit) Regulations 2019 are modified as follows.

(2) In [F19regulation 2 (general interpretive provisions)F19] , β€œqualifying [F20 departing F20] departing traveller” shall be read as followsβ€”

β€œ β€œ qualifying traveller ” means an individual whoβ€”

(a) is resident in the United Kingdom or the Isle of Man and is departing for a temporary stay outside the United Kingdom and Isle of Man; or

(b) is not resident in the United Kingdom or the Isle of Man and is departing after a temporary stay in the United Kingdom. ” .

[F21 (2A) In regulation 8(3) (goods not required to be exported in accordance with the applicable export provisions)β€”

(a) in sub-paragraph (a) the reference to β€œthe United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man,

(b) in sub-paragraph (b) the reference to β€œestablished the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man, and

(c) in sub-paragraph (c)(ii) the reference to β€œgoods which were supplied without payment of excise duty in an export shop in the United Kingdom in accordance with the Excise Goods (Export Shops) Regulations 2000” shall be read as including goods which were supplied without payment of excise duty in an export shop in the Isle of Man in accordance with equivalent legislation which is in force in the Isle of Man. F21]

(3) In regulation 12 (eligibility of persons to make export declarations), in paragraph (2)(b), the reference to β€œthe United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man.

(4) In regulation 56 (residence or establishment in the United Kingdom), the references to β€œestablished in the United Kingdom” shall be read as references to established in the United Kingdom or the Isle of Man.

F22 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F23 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F246A.β€”(1)The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 are modified as follows.

(2) Subject to paragraph (3), for the purposes of those Regulations, references to the β€œ United Kingdom ” or the β€œUK” in the UK Reliefs document are to be read as including references to the Isle of Man.

(3) Paragraph (2) does not apply to any references to the β€œ United Kingdom ” or the β€œUK” in the UK Reliefs document which are specified in a notice published by HMRC.

(4) HMRC may publish a notice specifying references in the UK Reliefs document for the purposes of paragraph (3).

(5) In this regulation, β€œ UK Reliefs document ” has the meaning given by regulation 2 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020. F24]

Crown Dependencies: modification of UK Customs provisions I17,I18,I19

M87. β€”(1) Any provisions made under section 24 (rulings as to application of customs tariff or place of origin) of the Act by HMRC Commissioners by public notice shall apply to applications for rulings received from persons intending to import goods from outside any of the territories included in the United Kingdom-Crown Dependencies Customs union into Guernsey, Jersey or the Isle of Man (as the case may be) in the same way as those provisions apply to such applications from persons intending to import goods into the United Kingdom.

F25 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)Regulation 97 (single and comprehensive guarantees) of the Customs (Import Duty) (EU Exit) Regulations 2018 shall apply to persons established in any of the territories included in the United Kingdom-Crown Dependencies [F26 Customs union F26] with the following modificationsβ€”

(a) in paragraph (4)(a), the reference to β€œthe United Kingdom” shall be read as a reference to the United Kingdom, the Isle of Man, Guernsey or Jersey, and

(b) in paragraph (4)(b), the reference to β€œCustoms obligation” shall be read, where relevant, as including a reference to any obligation or requirement imposed by or under equivalent legislation which is in force in the Isle of Man, Guernsey or Jersey.

[F27 (4) In [F28 regulations 16C(2)(b), 16CA(2) and (5)(d) and 16E(1)(a)(i) F28] of the Customs (Northern Ireland) (EU Exit) Regulations 2020F29 ..., the reference to β€œestablished in the United Kingdom” shall be read as a reference to established in any of the territories included in the United Kingdom-Crown Dependencies Custom union. F27]

Ruth Stanier

Justin Holliday

Two of the Commissioners for Her Majesty's Revenue and Customs

Status: There are currently no known outstanding effects for the The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019.
The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 (2019/385)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
F1Word in reg. 2 substituted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) , regs. 1 , 23(2) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F2Words in reg. 3(5)(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(3)(a)(i)(aa) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F3Words in reg. 3(5)(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(3)(a)(i)(bb) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F4Words in reg. 3(5)(b)(ii) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(3)(a)(ii) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F5Words in reg. 3(5)(c) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(3)(a)(iii) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F6Words in reg. 3(6) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(3)(b) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F7Words in reg. 4(5) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(4)(a)(i) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F8Words in reg. 4(5) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(4)(a)(ii) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F9Words in reg. 4(6)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(4)(b) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F10Words in reg. 4(7) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(4)(c) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F11Word in reg. 4(10) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(4)(d)(i) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F12Words in reg. 4(10) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(4)(d)(ii) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F13Words in reg. 4(10) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(4)(d)(iii) ; S.I. 2020/1643 , reg. 2 , Sch.inserted
F14Reg. 5(6A)-(6D) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088) , regs. 1(3) , 8(2)(a)inserted
F15Reg. 5(7) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088) , regs. 1(3) , 8(2)(b)omitted
F16Word in reg. 5(9) substituted (31.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967) , regs. 1(2) (5)(d) , 9 ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F17Reg. 5(14) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449) , regs. 1(2) , 15(2) ; S.I. 2020/1643 , reg. 2 , Sch.omitted
F18Reg. 5(17) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449) , regs. 1(2) , 15(2) ; S.I. 2020/1643 , reg. 2 , Sch.omitted
F19Words in reg. 6(2) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552) , regs. 1(2) , 5(2)(a) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F20Words in reg. 6(2) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552) , regs. 1(2) , 5(2)(b) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F21Reg. 6(2A) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552) , regs. 1(2) , 5(3) ; S.I. 2020/1643 , reg. 2 , Sch.inserted
F22Reg. 6(5) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449) , regs. 1(2) , 15(3) ; S.I. 2020/1643 , reg. 2 , Sch.omitted
F23Reg. 6(6) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449) , regs. 1(2) , 15(3) ; S.I. 2020/1643 , reg. 2 , Sch.omitted
F24Reg. 6A inserted (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) , regs. 1 , 23(3) ; S.I. 2020/1643 , reg. 2 , Sch.inserted
F25Reg. 7(2) omitted (31.12.2020) by virtue of The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(5)(a) ; S.I. 2020/1643 , reg. 2 , Sch.omitted
F26Words in reg. 7(3) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) , regs. 1(1) , 40(5)(b) ; S.I. 2020/1643 , reg. 2 , Sch.substituted
F27Reg. 7(4) inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629) , regs. 1(2) , 8(2)inserted
F28Words in reg. 7(4) substituted (30.9.2023) by The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958) , regs. 1(1) , 19(2)(a)substituted
F29Words in reg. 7(4) omitted (30.9.2023) by virtue of The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 (S.I. 2023/958) , regs. 1(1) , 19(2)(b)omitted
I1Reg. 1 not in force at made date, see reg. 1(2)
I2Reg. 1 in force at 8.4.2019 for specified purposes by S.I. 2019/819 , reg. 3(c)text for certain specified purposes only, see the commentary.check commentary
I3Reg. 1 in force in so far as not already in force at 31.12.2020 by S.I. 2020/1643 , reg. 2 , Sch.
I4Reg. 2 not in force at made date, see reg. 1(2)
I5Reg. 2 in force at 31.12.2020 by S.I. 2020/1643 , reg. 2 , Sch.
I6Reg. 3 not in force at made date, see reg. 1(2)
I7Reg. 3 in force at 31.12.2020 by S.I. 2020/1643 , reg. 2 , Sch.
I8Reg. 4 not in force at made date, see reg. 1(2)
I9Reg. 4 in force at 31.12.2020 by S.I. 2020/1643 , reg. 2 , Sch.
I10Reg. 5 not in force at made date, see reg. 1(2)
I11Reg. 5(1) in force at 8.4.2019 for specified purposes by S.I. 2019/819 , reg. 3(c)text for certain specified purposes only, see the commentary.check commentary
I12Reg. 5(1) in force in so far as not already in force at 31.12.2020 by S.I. 2020/1643 , reg. 2 , Sch.
I13Reg. 5(2)-(6)(8)-(12)(15) in force at 31.12.2020 by S.I. 2020/1643 , reg. 2 , Sch.
I14Reg. 5(7)(13) in force at 8.4.2019 by S.I. 2019/819 , reg. 3(c)
I15Reg. 6 not in force at made date, see reg. 1(2)
I16Reg. 6 in force at 31.12.2020 by S.I. 2020/1643 , reg. 2 , Sch.
I17Reg. 7 not in force at made date, see reg. 1(2)
I18Reg. 7(1)(4) in force at 31.12.2020 by S.I. 2020/1643 , reg. 2 , Sch.
I19Reg. 7(3) in force at 8.4.2019 by S.I. 2019/819 , reg. 3(c)
M12018 c. 22 .
M2S.I. 2018/1249 . There is an amending instrument but it is not relevant.
M3β€œthe temporary admission document” is defined in regulation 2 of S.I. 2018/1249 and is available at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy is available for inspection, free of charge, at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.
M4S.I. 2018/1248 as amended by S.I. 2019/326 .
M5β€œOral or by Conduct list” is defined in regulation 14 of the Customs (Import Duty) (EU Exit) Regulations 2018 as the document entitled β€œList of Goods Applicable to Oral and By Conduct Declarations, version 1, dated 27 November 2018. The document is available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.
M6Paragraph (1A) was inserted into regulation 99 of S.I 2018/1248 by regulation 12(3)(b) of S.I. 2019/326 .
M7S.I. 2019/108 .
M8Public notices made under the Taxation (Cross-border Trade) Act 2018 will be made available at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal and hard copies will be made is available for inspection, free of charge, at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.
Defined TermSection/ArticleIDScope of Application
a Customs obligationreg. 5.a_Customs__rtuF0t8
a temporary admission procedurereg. 3.a_temporar_rtlEzCO
an inward processing procedurereg. 3.an_inward__rtNyvgD
an inward processing procedurereg. 3.an_inward__rt0fsq8
another Customs procedurereg. 3.another_Cu_rtP7VpE
another Customs procedurereg. 4.another_Cu_rtGrO7C
applicable export provisionsreg. 3.applicable_rt1DMfy
applicable export provisionsreg. 3.applicable_rtj5PAf
applicable export provisionsreg. 3.applicable_rt0K0wm
applicable export provisionsreg. 4.applicable_rtcIwOK
applicable export provisionsreg. 5.applicable_rtMbAfC
Customs obligationreg. 5.Customs_ob_rtGUlWC
Customs obligationreg. 7.Customs_ob_rtkEGpQ
domestic goodsreg. 3.domestic_g_rtXB3ws
establishedreg. 1.establishe_rt7LaNP
established in the United Kingdomreg. 4.establishe_rtJBHgV
established in the United Kingdomreg. 4.establishe_rtZdn9P
established in the United Kingdomreg. 5.establishe_rtaisnY
established in the United Kingdomreg. 5.establishe_rtKOO21
established in the United Kingdomreg. 5.establishe_rtNMoaA
established in the United Kingdomreg. 5.establishe_rtS5rWX
established in the United Kingdomreg. 5.establishe_rtuunN6
established in the United Kingdomreg. 5.establishe_rt4Wkln
established in the United Kingdomreg. 6.establishe_rtr1cBp
established in the United Kingdomreg. 7.establishe_rtDAJiS
established outside the United Kingdomreg. 4.establishe_rt2otYy
established the United Kingdomreg. 6.establishe_rtc6OK2
goods are located outside the United Kingdomreg. 5.goods_are__rtMnwPG
goods from the United Kingdomreg. 5.goods_from_rtT9VvA
Guernseyreg. 1.legTermpKZjkNGY
HMRC accept the declarationreg. 3.HMRC_accep_rtSyMft
Jerseyreg. 1.legTermuySfLsFG
non-Union goods imported into the United Kingdomreg. 5.non-Union__rt8NLKY
qualifying travellerreg. 4.qualifying_rtDbUU4
qualifying travellerreg. 5.qualifying_rtflhGT
the Actreg. 1.legTerm4mkBxMQ9
the applicable export provisionsreg. 4.the_applic_rtG8fY8
the applicable export provisionsreg. 4.the_applic_rtVIIx5
the applicable export provisionsreg. 5.the_applic_rtuoHwu
the applicable export provisionsreg. 5.the_applic_rtrv0Ai
the applicable export provisionsreg. 5.the_applic_rtL4Muo
the applicable export provisionsreg. 5.the_applic_rtLItT4
the temporary admission documentreg. 4.the_tempor_rt4RFdz
the United Kingdomreg. 3.the_United_rtWLzJy
the United Kingdomreg. 3.the_United_rtJeKfQ
the United Kingdomreg. 4.the_United_rtrnbUU
the United Kingdomreg. 4.the_United_rtpWNXd
the United Kingdomreg. 4.the_United_rtcZSjY
the United Kingdomreg. 4.the_United_rt36LeS
the United Kingdomreg. 4.the_United_rti9ClE
the United Kingdomreg. 4.the_United_rtYOWwv
the United Kingdomreg. 5.the_United_rtQg8EH
the United Kingdomreg. 5.the_United_rtfOfju
the United Kingdomreg. 5.the_United_rtKiaRC
the United Kingdomreg. 5.the_United_rtzJIl9
the United Kingdomreg. 5.the_United_rt3BNPG
the United Kingdomreg. 5.the_United_rt3MV9H
the United Kingdomreg. 5.the_United_rt9ellU
the United Kingdomreg. 5.the_United_rt2uxWB
the United Kingdomreg. 6.the_United_rtxHz0G
the United Kingdomreg. 6.the_United_rt1AD67
the United Kingdomreg. 7.the_United_rtWZ3Na
UKreg. 5.UK_rt5i7rw
UKreg. 6A.UK_rt7epI0
UKreg. 6A.UK_rtQ1wRH
UK Reliefs documentreg. 6A.legTermDmOLIOtE
United Kingdomreg. 6A.legTerm3xcGq7oQ
United Kingdomreg. 6A.legTerm0EuS64LK
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.

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.