The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
| Jurisdiction | UK Non-devolved |
| Citation | SI 2019/486 |
| Year | 2019 |
(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 appoint . (1) The Aircraft (Customs and Excise) Regulations 1981 are amended as follows. for the entry about “Community transit document” substitute—“ transit accompanying document ” .in paragraph (1) for “Subject to paragraph (2) of this regulation, no” substitute “ No ” ;omit paragraph (2) ;for “external or internal Community” substitute “ common ” ,for “Community transit” substitute “ transit accompanying ” ,for “one of the aforementioned procedures” substitute “ the aforementioned procedure ” .(1) The Ship's Report, Importation and Exportation by Sea Regulations 1981 are amended as follows. (2) In regulation 8(e) (iv) (aa) , 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 2018 ” . omit sub-paragraph (a) ,for sub-paragraph (b) (i) substitute—“ transit accompanying ” ;in paragraph (2) for “Subject to paragraph (3) of this regulation, no” substitute “ No ” ;omit paragraph (3) ;for “external or internal Community” substitute “ common ” ,for “Community transit” substitute “ transit accompanying ” ,for “one of the aforementioned procedures” substitute “ the aforementioned procedure ” .(1) The Control of Movement of Goods Regulations 1984 are 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 2019 ” .(1) The Customs (Temporary Storage Facilities Approval and Miscellaneous Amendments) (EU Exit) Regulations 2018 are amended as follows. (2) In regulation 5(5) (d) , for “paragraphs” substitute “ paragraph ” and omit “(b) and”.(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.for “notice” substitute “ notification ” ;after “baggage” insert “ and personal gifts ” ; andomit sub-paragraph (b) and the “and” immediately preceding it.after the definition of “EIDR records” insert—
- “transit accompanying document” has the meaning given in paragraph 2(5) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018
- “imported at a RoRo listed location”...
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