The Ship’s Report, Importation and Exportation by Sea (Amendment) Regulations 2024
| Jurisdiction | UK Non-devolved |
| Year | 2024 |
| Citation | SI 2024/9 |
2024 No. 9
Customs
The Ship’s Report, Importation and Exportation by Sea (Amendment) Regulations 2024
Made 8th January 2024
Laid before Parliament 9th January 2024
Coming into force 31th January 2024
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 42(1) of the Customs and Excise Management Act 19791.
Citation and commencement
1.—(1) These Regulations may be cited as the Ship’s Report, Importation and Exportation by Sea (Amendment) Regulations 2024.
(2) These Regulations come into force on 31st January 2024.
Amendment of the Ship’s Report, Importation and Exportation by Sea Regulations 1981
2.—(1) Regulation 8A of the Ship’s Report, Importation and Exportation by Sea Regulations 1981 (removal of goods imported by sea from RoRo or other listed locations)2is amended as follows.
(2) For paragraph (1), substitute—
“
1 Paragraph (2) applies to goods which—
(a) are subject to regulation 131(2) (chargeable goods carried by RoRo vehicles: declarations) or 131F(3) (chargeable goods carried by relevant vehicles: declarations) of the Customs (Import Duty) (EU Exit) Regulations 20183; and
(b) were not in Northern Ireland immediately before being removed to Great Britain by sea.
(3) In paragraph (2), for “Relevant goods imported by sea”, substitute “Goods to which this paragraph applies”.
(4) In paragraph (5), omit the definitions of “Relevant goods” and “Union goods”.
Myrtle Lloyd
Jonathan Athow
Two of the Commissioners for His Majesty’s Revenue and Customs
8th January 2024
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Ship’s Report, Importation and Exportation by Sea Regulations 1981 ( S.I. 1981/1260) (“the 1981 Regulations”).
Regulation 1 provides for citation and commencement.
Regulation 2 amends regulation 8A of the 1981 Regulations so that paragraph (2) of regulation 8A applies where goods are subject to regulation 131(2) or 131F(3) of the Customs (Import Duty) (EU Exit) Regulations 2018 ( S.I. 2018/1248), and are not goods which were in Northern Ireland immediately before being removed to Great Britain by sea. Where paragraph (2) of regulation 8A applies, goods may not be removed from a RoRo or Other Listed Location without being discharged from the free circulation...
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