Statutory Instruments
2019 No. 712
Exiting The European Union
Customs
The Cash Controls (Amendment) (EU Exit) Regulations 2019
Made
28th March 2019
Coming into force in accordance with regulation 1
The Treasury make these Regulations in exercise of the powers conferred by section 8(1) of, and paragraph 21 of Schedule 7 to, the European Union (Withdrawal) Act 2018( 1 ).
In accordance with paragraph 1(3) of Schedule 7 to that Act, a draft of this instrument has been laid before Parliament and approved by a resolution of each House of Parliament.
Citation, commencement and effect
1. —(1) These Regulations may be cited as the Cash Controls (Amendment) (EU Exit) Regulations 2019 and come into force on the later of exit day or the day after the day on which they are made.
(2) The amendments made by these Regulations do not have effect in relation to any person entering Northern Ireland from the Republic of Ireland or exiting Northern Ireland to the Republic of Ireland.
Amendment of Regulation (EC) No 1889/2005
2. —(1) Regulation
(2) Omit Article 1.
(3) In Article 2, for paragraph 1 (definition of competent authorities) substitute—
“ 1. ‘ HMRC ’ means Her Majesty’s Revenue and Customs; ” .
(4) In Article 3—
(a) for paragraph 1 substitute—
“ 1. A person who enters or exits the United Kingdom and who is carrying a sum of cash to a value of £10,000 or more must make a declaration of that sum to HMRC in accordance with paragraphs 2 and 3. The obligation to declare shall not have been fulfilled if the information provided is incorrect or incomplete at the time of entry to, or exit from, the United Kingdom. ” ; and
(b) for paragraph 3 substitute—
“ 3. The declaration referred to in paragraph 1 must be made in such form or manner as HMRC specify by written notice which is made publicly available. Such notice may make different provision for different cases or different purposes. ” .
(5) In Article 4—
(a) omit paragraph 1( 2 ); and
(b) for paragraph 2 substitute—
“ 2. Where a person has failed to comply with Article 3, an officer of Revenue and Customs ( 3 ) may detain cash which that person is found to be carrying. Cash may be detained until the time a decision has been made whether or not to impose a penalty under regulation 3(1) of the Control of Cash (Penalties) Regulations 2007 ( 4 ) . Where a penalty has been imposed, regulation 8 of those Regulations applies. ” .
(6) In Article 5—
(a) omit paragraph 1; and
(b) for paragraph 2 substitute—
“ 2. Where, by virtue of the making of a declaration referred to in Article 3(1), an officer of Revenue and Customs has cause to believe that a person is carrying a sum of cash in relation to an illegal activity, the officer may disclose to the relevant customs or law enforcement authorities of another territory such information in relation to the person as the officer considers necessary for the detection or prevention of the illegal activity or to enable proceedings to be taken against any person in relation to the illegal activity. ” .
(7) Omit Articles 6 to 11.
(8) After Article 11, omit the words “This Regulation shall be binding in its entirety and directly applicable in all Member States.”.
Rebecca Harris
Mike Freer
Two of the Lords Commissioners of Her Majesty’s Treasury
28th March 2019
See section 164A of the Customs and Excise Management Act 1979 (c. 2) in relation to powers to search for cash for the purposes of Regulation (EC) No 1889/2005 .
See section 3 of the Borders, Citizenship and Immigration Act 2009 (c. 11) in relation to certain functions of an officer of Revenue and Customs also being exercisable by a general customs official and references to an officer of Revenue and Customs being construed as including references to a general customs official.
S.I. 2007/1509 , amended by S.I. 2009/56 .