This Statutory Instrument has been made in consequence of a defect in S.I. 2023/1202 and is being issued free of charge to all known recipients of that Statutory Instrument
Statutory Instruments
2024 No. 672
Customs
The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024
Made
21st May 2024
Laid before the House of Commons
22nd May 2024
Coming into force
12th June 2024
The Treasury make these Regulations in exercise of the powers conferred by sections 19, 30B(3) and (4), 32(7), (8) and (13), 32A, 35(2) and (3), 36(8) and (9), 40B(2) and (3) of, and paragraph 6 of Schedule 1, paragraphs 5 and 6 of Schedule 2, and paragraphs 10 and 11 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018( 1 ).
In accordance with section 28 of that Act, the Treasury in exercising the function of making the following Regulations have had regard to international arrangements to which His Majesty’s government in the United Kingdom is a party which are relevant to the exercise of that function.
Citation and commencement
1. These Regulations may be cited as the Customs (Miscellaneous Amendments) (No. 2) Regulations 2024 and come into force on 12th June 2024.
Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
2. —(1)The Customs (Import Duty) (EU Exit) Regulations 2018( 2 ) are amended as follows.
(2) In regulation 66 (lower rate of import duty available: required rejection), in both places where it occurs, for “sections 9 to 12” substitute “sections 9 to 13” .
Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
3. —(1)The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018( 3 ) are amended as follows.
(2) In regulation 29(1)(b)(ii) (standard exchange system)—
(a) for “retained EU law” substitute “assimilated law” ( 4 ), and
(b) omit sub-paragraph (bb).
Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018
4. —(1)Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018( 5 ) is amended as follows.
(2) In paragraph 2 (common transit procedures that start outside Great Britain: presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit)—
(a) after sub-paragraph (A5) insert—
“ (A5A) A notice may also include a requirement for the MRN to be provided in the form of a reference number for a record, which includes the MRN, on an electronic system that is specified in the notice. ” ;
(b) after sub-paragraph (A6) insert—
“ (A7) Sub-paragraph (A1) does not apply in relation to the goods in paragraph 1(1) if, before they are brought into Great Britain, HMRC notifies the carrier that it does not.
(A8) For the purposes of sub-paragraph (A7), it does not matter whether information about the goods has been provided in accordance with sub-paragraph (A1). ” .
(3) In paragraph 27 (common transit procedures that start in Great Britain: presentation of goods moved subject to the common transit procedure to the HMRC customs office of transit)—
(a) after sub-paragraph (A5) insert—
“ (A5A) A notice may also include a requirement for the MRN to be provided in the form of a reference number for a record, which includes the MRN, on an electronic system that is specified in the notice. ” ;
(b) after sub-paragraph (A6) insert—
“ (A7) Sub-paragraph (A1) does not apply in relation to the goods if, before they are brought into Great Britain, HMRC notifies the carrier that it does not.
(A8) For the purposes of sub-paragraph (A7), it does not matter whether information about the goods has been provided in accordance with sub-paragraph (A1). ” .
Amendment of the Customs (Export) (EU Exit) Regulations 2019
5. —(1)The Customs (Export) (EU Exit) Regulations 2019( 6 ) are amended as follows.
(2) In regulation 16 (goods excluded from export declarations made orally)—
(a) insert “or” after paragraph (c);
(b) omit paragraph (d) and the “or” after it.
(3) In regulation 20 (goods excluded from export declarations made by conduct)—
(a) insert “or” after paragraph (c);
(b) omit paragraph (d) and the “or” after it.
Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
6. —(1)The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020( 7 ) are amended as follows.
(2) In regulation 4A(2)(b) (supplementary provision in relation to section 18 of the UK Reliefs document), for “regulation 3(1)(a)” substitute “regulation 3(1)” .
Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020
7. —(1)The Customs (Northern Ireland) (EU Exit) Regulations 2020( 8 ) are amended as follows.
(2) In regulation 16A (reliefs etc. – interpretation)—
(a) omit the definition of “fiscal year”;
(b) for the definition of “single undertaking” substitute—
“ “ single undertaking ”, in relation to a person, has the meaning in the legislation referred to in the sub-paragraph of regulation 16E(2) which applies in relation to that person; ” .
(3) In regulation 16E (eligibility criteria)—
(a) in paragraph (2)(a) for “Commission Regulation (EU) No 1407/2013 “Commission Regulation (EU) 2023/2831 ( 9 );
(b) in paragraph (2)(b) for “Commission Regulation (EU) No 360/2012 “Commission Regulation (EU) 2023/2832 ( 10 ).
(4) In regulation 16T (interpretation), in the definition of “repayment and remission reference document” for “version 1.0 dated 6th June 2023” substitute “version 1.1 dated 17th May 2024” ( 11 ).
Amanda Milling
Scott Mann
Two of the Lords Commissioners of His Majesty’s Treasury
21st May 2024
2018 c. 22 . Section 30B was inserted by section 2(1) and (4) of the Taxation (Post-transition Period) Act 2020 (c. 26) (“ the 2020 Act ”). Section 32A was inserted by section 75 of the Finance Act 2022 (c. 3) . Amendments have been made to section 36 but none are relevant. Section 40B was inserted by section 1 of the 2020 Act. Paragraph 5 of Schedule 2 was amended by paragraphs 1 and 9(1) and (3) of Schedule 1 to the 2020 Act.
S.I. 2018/1248 , to which there are amendments not relevant to these Regulations.
S.I. 2018/1249 , amended by S.I. 2019/1215 ; there are other amending instruments but none are relevant.
Section 5(1) of the Retained EU Law (Revocation and Reform) Act 2023 (c. 28) provides that, as regards all times after the end of 2023, “retained EU law”, where it appears in legislation, is to be known as “ assimilated law ”.
S.I. 2018/1258 ; relevant amending instruments are S.I. 2019/486 , 2020/1491 , 2020/1605 , 2021/478 and 2023/569 .
S.I. 2019/108 ; relevant amending instruments are S.I. 2019/1215 , 2020/1552 , 2022/271 and 2023/569 .
S.I. 2020/1431 , amended by S.I. 2023/1202 ; there are other amending instruments but none are relevant.
S.I. 2020/1605 ; relevant amending instruments are S.I. 2020/618 , 2020/1629 and 2023/958 .
OJ L 2023/2831.
OJ L 2023/2832.
The document titled “Duty Incurred in Northern Ireland – repayment and remission on production of evidence: eligibility criteria and other conditions”, version 1.1 dated 17th May 2024 was published on 17th May 2024 and is available at https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 . A person unable to access this document electronically may access it by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.