Statutory Instruments
2021 No. 1444
Exiting The European Union
Customs And Excise
Value Added Tax
The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021
Made
at 12.15 p.m. on 15th December 2021
Laid before the House of Commons
at 4.00 p.m. on 15th December 2021
Coming into force in accordance with regulation 1
Her Majesty’s Commissioners for Revenue and Customs, in exercise of the powers conferred by sections 32(7), (8)(d), 34(5) and 45(1) and (2) of, and paragraph 9 of Schedule 1 to, the Taxation (Cross-border Trade) Act 2018( 1 ), make regulations 1 to 4.
The Treasury, in exercise of the powers conferred by section 51(1)(a) and (3)(a) of the Taxation (Cross-border Trade) Act 2018( 2 ), make regulation 5.
In accordance with section 51(1)(a) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider regulation 5 appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, including such provision as might be made by Act of Parliament.
Citation and commencement
1. —(1) These Regulations may be cited as the Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021.
(2) This regulation and regulation 3 come into force on 31st December 2021.
(3) Regulations 2, 4 and 5 come into force on 1st January 2022.
Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
2. —(1)The Customs (Import Duty) (EU Exit) Regulations 2018( 3 ) are amended as follows.
(2) In regulation 29C( 4 ) (transitional EIDR simplified Customs declaration process)—
(a) omit paragraph (3);
(b) in paragraph (4) in subparagraph (b) after “Union goods” insert “in the Republic of Ireland or Northern Ireland” .
(3) In regulation 37(1A)( 5 ) (persons authorised to use the EIDR procedure)—
(a) at the end of subparagraph (a) insert “and” ;
(b) at the end of subparagraph (b) omit “; and”;
(c) omit subparagraph (c).
(4) In regulation 37B(5)(a)(ii)( 6 ) (fixed transport installations) for “before 1st January 2022” substitute “in respect of goods that were in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom” .
Amendment of the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021
3. —(1)The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021( 7 ) are amended as follows.
(2) In regulation 3 (amendment of the Customs (Import Duty) (EU Exit) Regulations 2018)—
(a) for paragraph (2) substitute—
“ (2) In regulation 4 (notification of importation)—
(a) omit paragraphs (3A)(aa) and (3AC)(b) ( 8 ) ;
(b) in paragraph (3AC)(a) after “applies;” insert “and” ;
(c) in paragraph (3C)—
(i) at the end of subparagraph (a) omit “and”;
(ii) at the end of subparagraph (b) insert “; and” ;
(iii) after subparagraph (b) insert—
“ (c) the goods were in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom, ” . ” ;
(b) omit paragraph (7);
(c) in paragraph (9) in the text inserted as regulation 131I (notification of embarkation) after paragraph (2)(d) insert—
“ (e) goods which were in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom. ” .
(3) Omit regulation 9 (amendment of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No.3) Regulations 2019).
Amendment of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019
4. —(1)The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019( 9 ) are amended as follows.
(2) Omit—
(a) regulation 12 (contravention of conditions or requirements-duty point and persons liable to pay);
(b) regulation 14 (movements of excise goods from a transitional arrival location under duty suspension arrangements);
(c) regulation 15 (relevant regulations);
(d) regulation 16 (transitional provision).
Amendment of the Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020
5. —(1)The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020( 10 ) are amended as follows.
(2) In regulation 4(a)(application of chapter) omit “into Great Britain from the EU”.
(3) In regulation 6 (relevant importation)—
(a) omit “into Great Britain from the EU”;
(b) in paragraph (c) omit “during the period beginning at IP completion day and ending on 31st December 2021”.
(4) In regulation 10(2) (power to make provision by public notice for bringing into account import VAT) omit “into Great Britain from the EU”.
Jim Harra
Angela MacDonald
Two of the Commissioners of Her Majesty’s Revenue and Customs
At 12.15 p.m. on 15th December 2021
Amanda Solloway
Alan Mak
Two of the Lords Commissioners of Her Majesty’s Treasury
At 11.30 a.m. on 15th December 2021
2018 c. 22 . Section 32 was amended by section 2 of, and paragraph 3 of Schedule 1 to, the Taxation (Post-transition Period) Act 2020 (c. 26) .
Section 51(1)(a) permits “the appropriate Minister” to make such provision relating to value added tax and under section 51(4)(b) “ the appropriate Minister ” means the Treasury. Section 51(3) permits regulations under the section to make such provision as might be made by Act of Parliament.
S.I. 2018/1248 . Relevant amending instruments are S.I. 2019/326 , S.I. 2019/486 , S.I. 2019/1215 , S.I. 2019/1346 , S.I. 2020/967 , S.I. 2020/1088 , S.I. 2020/1234 , S.I. 2020/1431 , S.I. 2020/1449 , S.I. 2020/1552 , S.I. 2020/1605 , S.I. 2021/478 , S.I. 2021/1205 , S.I. 2021/1156 and S.I. 2021/1347 .
Regulation 29C was inserted by S.I. 2020/1088 . Paragraph (3) was amended by S.I. 2021/697 to change the date in that paragraph to 1st January 2022.
Paragraph (1A) of regulation 37 was inserted by S.I. 2020/1088 . Subparagraph (c) was amended by S.I. 2021/697 to change the date in that paragraph to 31st December 2021.
Regulation 37B was inserted by S.I. 2020/1552 and amended by S.I. 2021/697 .
Paragraph (3A) of regulation 4 was inserted by S.I. 2019/326 and amended by S.I. 2019/1215 . Paragraph (3AC) of regulation 4 was inserted by S.I. 2020/1234 .
S.I. 2019/474 . Relevant amending instruments are S.I. 2019/1215 and S.I. 2020/1494 . Regulations 12, 14, 15 and 16 provide for modifications of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 ( S.I. 2010/593 ).
S.I. 2020/1495 , amended by S.I. 2021/697 .