The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
| Year | 2019 |
2019 No. 486
Exiting The European Union
Customs
The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
Made 7th March 2019
Laid before the House of Commons 8th March 2019
Coming into force in accordance with regulation 1(2) and (3)
The Treasury make these Regulations exercising their powers in sections 24(3), 26(1), 26(5A) and 41(1) of the Finance Act 20031and sections 19, 21(2), 21(7), 22, 23(3), 23(6), 31(6), 31(7), 32(7), 32(8), 32(10), 32(13), 33(4), 33(5), 33(8), 34(3), 34(5), 35(2) to (4), 36(5), 36(8) and (9), 51(1), 51(3), 52(2), 52(5), 52(6), 56(1) and (3), Schedule 1 paragraphs 1(7), 2(2), 3(1), 3(5), 6(1) and (2), 9 and 19(2), Schedule 2 paragraphs 1, 2(1) and (3), 5, 6, 7, 10, 12, 13, 14, 15, 19(2), 21(1) and 23, Schedule 6 paragraphs 3(1)(a), 5, 6 and 10, and Schedule 7 paragraph 1(3)(c) of the Taxation (Cross-border Trade) Act 20182.
The Treasury consider regulation 1(3) appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.
Citation and commencement
1.—(1) These Regulations may be cited as the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019.
(2) This regulation, and regulations 5, 11 and 12, come into force on 29th March 2019.
(3) Any other provision in these Regulations comes into force on such day as the Treasury may by regulations appoint3.
Aircraft and ships’ reporting, and controls on movements of goods
2.—(1) The Aircraft (Customs and Excise) Regulations 19814are amended as follows.
(2) In regulation 2—
(a)
(a) for the entry about “Community transit document” substitute—
““transit accompanying document” has the meaning given in paragraph 2(5) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 20185;”;
(b)
(b) omit the definition of “loader”; and
(c)
(c) in the definition of “loading pass”, for “Community transit document” substitute “transit accompanying document”.
(3) In regulation 7—
(a)
(a) in paragraph (1) for “Subject to paragraph (2) of this regulation, no” substitute “No”;
(b)
(b) omit paragraph (2);
(c)
(c) in paragraph (3)—
(i) for “external or internal Community” substitute “common”,
(ii) for “Community transit” substitute “transit accompanying”,
(iii) for “one of the aforementioned procedures” substitute “the aforementioned procedure”.
3.—(1) The Ship’s Report, Importation and Exportation by Sea Regulations 19816are amended as follows.
(2) In regulation 8(e)(iv)(aa)7, for “regulation 131 of the Customs (Import Duty) (EU Exit) Regulations 2018 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations, making of declarations)”, substitute “regulation 39A (advance electronic declarations by qualifying travellers: other chargeable goods) or 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations, making of declarations) of the Customs (Import Duty) (EU Exit) Regulations 20188”.
(3) Regulation 10 is amended as follows—
(a)
(a) in paragraph (1)—
(i) omit sub-paragraph (a),
(ii) for sub-paragraph (b)(i) substitute—
“(i)
“(i) and in sub-paragraph (ii) below, “transit accompanying document” has the meaning given in paragraph 2(5) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018, and”,
(iii) in sub-paragraph (b)(ii) for “Community transit” substitute “transit accompanying”;
(b)
(b) in paragraph (2) for “Subject to paragraph (3) of this regulation, no” substitute “No”;
(c)
(c) omit paragraph (3);
(d)
(d) in paragraph (4)—
(i) for “external or internal Community” substitute “common”,
(ii) for “Community transit” substitute “transit accompanying”,
(iii) for “one of the aforementioned procedures” substitute “the aforementioned procedure”.
4.—(1) The Control of Movement of Goods Regulations 19849are amended as follows.
(2) In regulation 3, in the definition of “removal document”, omit “, 6”.
(3) In regulation 4(1), for “internal or external Community transit procedure” substitute “common transit procedure as defined in paragraph 1(2) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018”.
(4) In regulation 7, for “an approved place or a place designated by the proper officer under section 53(4) or 58(3) of the Act” substitute “an appropriate place as required by regulation 40 of the Customs (Export) (EU Exit) Regulations 201910”.
5.—(1) The Customs (Temporary Storage Facilities Approval and Miscellaneous Amendments) (EU Exit) Regulations 201811are amended as follows.
(2) In regulation 5(5)(d), for “paragraphs” substitute “paragraph” and omit “(b) and”.
Declarations, trade remedies, cessation of EU customs law
6.—(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.
(2) In regulation 4(5)—
(a)
(a) for “notice” substitute “notification”;
(b)
(b) after “baggage” insert “and personal gifts”; and
(c)
(c) omit sub-paragraph (b) and the “and” immediately preceding it.
(3) In regulation 14—
(a)
(a) after the definition of “EIDR records” insert—
““imported at a RoRo listed location” includes treated as imported into the United Kingdom by article 5(2) of the Channel Tunnel (Customs and Excise) Order 199012;”;
(b)
(b) in the definition of “Oral or By conduct list”, for “version 1, dated 27 November 2018” substitute “version 2, dated 1 March 2019”;
(c)
(c) after the definition of “Oral or By conduct list” insert—
““RoRo listed location” has the meaning given by regulation 130(1);
“RoRo vehicle” has the meaning given by regulation 129;”.
(4) In regulation 17—
(a)
(a) in paragraph (1) for “and (3)” substitute “, (3) and (5)”;
(b)
(b) after paragraph (4) insert—
“5 A Customs declaration may not be made orally where the goods—
(a) are imported at a RoRo listed location; and
(b) are carried by a RoRo vehicle.”.
(5) In regulation 24—
(a)
(a) in paragraph (1), at the beginning insert “Subject to paragraph (1A),”;
(b)
(b) after paragraph (1), insert—
“1A Paragraph (1) does not apply where the goods are liable on import to value added tax or any excise duty.”.
(6) In regulation 25—
(a)
(a) in paragraph (1) for “paragraph (4)” substitute “paragraphs (1A) and (4)”;
(b)
(b) after paragraph (1) insert—
“1A Paragraph (1) does not apply where the goods are imported at a RoRo listed location.
1B Subject to paragraph (4), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3A) in respect of the goods listed in Part D (miscellaneous goods) or the Oral or By conduct list if—
(a) the goods are imported at a RoRo listed location; and
(b) at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.
1C Paragraphs (1) and (1B) do not apply where the goods are liable on import to value added tax or any excise duty.”;
(c)
(c) in paragraph (2)—
(i) at the end of sub-paragraph (a) omit “and”,
(ii) at the end of sub-paragraph (b) after the semi-colon insert “, and”,
(iii) after sub-paragraph (b) insert—
“(c)
“(c) the vehicle is the goods or the goods are carried by the vehicle.”;
(d)
(d) after paragraph (3) insert—
“3A The conduct referred to in paragraph (1B) is where—
(a) in the case of goods arriving at such part of the Cheriton Channel Tunnel Terminal at Folkestone, Kent as may be listed under regulation 130(1) (“Cheriton”)—
(i) the individual drives a vehicle in a lane past a Customs office, or the individual allows himself or herself to be carried in a vehicle which is so driven;
(ii) the vehicle is the goods or the goods are carried by the vehicle; and
(iii) that Customs office is located in that part of the territory of France situated at Coquelles approved as a customs approved area under article 3(1) of the Channel Tunnel (Customs and Excise) Order 1990; or
(b) in the case of goods arriving at any other RoRo listed location—
(i) the individual disembarks from a vessel at the RoRo listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and
(ii) the vehicle is the goods or the goods are carried by the vehicle.”;
(e)
(e) in paragraph (4)—
(i) after “paragraph (1)” insert “or (1B)”,
(ii) for “carried in” substitute “carried by”.
(7) After regulation 26 insert—
“Free-circulation procedure: goods imported at RoRo listed locations
26A.—(1) An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list if—
(a)
(a) the goods are imported at a RoRo listed location;
(b)
(b) the goods are carried by a RoRo vehicle; and
(c)
(c) at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made.
(2) The conduct referred to in paragraph (1) is that described in regulation 25(3A).”.
(8) In regulation 27—
(a)
(a) for paragraph (2) substitute—
“2 The conduct referred to in paragraph (1) is—
(a) where the goods are imported at a RoRo listed location, that described in regulation 24(2) or 25(3A); or
(b) in any other case, that described in regulation 24(2) or 25(2).”;
(b)
(b) in paragraph (3)—
(i) after “a temporary admission procedure” omit “by the conduct described in regulation 25(2)”,
(ii) after “the declaration is made” insert—
“by the...
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