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The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019

Consolidated Text As Enacted Cited authorities 28 Cited in Related
Vincent
JurisdictionUK Non-devolved
CitationSI 2019/326
(1) These Regulations may be cited as the Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019.(2) Subject to paragraphs (3) and (4) , these Regulations come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.this regulation; andregulation 14(1) , (2) and (3) (c) .regulation 9(1) , (2) , (4) and (5) ; andregulation 12.(1) The Ship's Report, Importation and Exportation by Sea Regulations 1981 in sub-paragraph (i) after “(Import Duty) ” insert “ (EU Exit) ”;at the end of sub-paragraph (ii) , after the semi-colon omit “and”;at the end of sub-paragraph (iii) insert “ ; and ”;after sub-paragraph (iii) insert—
    (iv) paragraph (d) shall not apply in relation to goods—(aa) to which 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) applies; and(bb) which have been declared, and the declaration has been accepted by HMRC, in accordance with provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018.
.to which 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) applies; andwhich have been declared, and the declaration has been accepted by HMRC, in accordance with provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018.(1) The Customs and Excise (Transit) Regulations 1993 (2) In the Schedule, before the first entry insert—
    Paragraphs 2(A1) and (4) and 27(A1) and (3) of Schedule 1 Requirement to provide, in specified cases, the MRN of the declaration of goods to be brought into the United Kingdom, any transit accompanying document and vehicle registration number of any vehicle in which the goods are carried before the goods enter, or re-enter, the United Kingdom.
(1) The Customs (Contravention of a Relevant Rule) Regulations 2003 under the heading “The Customs Transit Procedures (EU Exit) Regulations 2018” after the entry headed “Paragraphs 4(8) and 29(7) of Schedule 1 and paragraph 8(1) of Schedule 3” insert—
    Paragraphs 2(A1) and (4) and 27(A1) and (3) of Schedule 1. The carrier £2,500.
    Requirement to provide, in specified cases, the Master Reference Number (MRN) of the declaration of goods to be brought into the United Kingdom, any transit accompanying document and vehicle registration number of any vehicle in which the goods are carried before the goods enter, or re-enter, the United Kingdom.
after “2(1) ” insert “ and (4) ”;after “27(1) ” insert “ and (3) ”;after “declaration” insert “ and any transit accompanying document ”.(1) The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 in paragraph 1 omit sub-paragraph (c) ;after paragraph 3 insert—
    (4) The operator, and any directors or senior employees of the operator—
  • (a) must not have been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an officer of Revenue and Customs is—(i) a serious breach having regard to the circumstances, nature and number of breaches; and(ii) relevant to the suitability of the operator to operate a TSF; and
  • (b) must not have a criminal conviction which in the opinion of an officer of Revenue and Customs is—(i) serious having regard to the type of conviction; and(ii) relevant to the suitability of the operator to operate a TSF.
    • (5) In this Schedule—
.a serious breach having regard to the circumstances, nature and number of breaches; andrelevant to the suitability of the operator to operate a TSF; andserious having regard to the type of conviction; andrelevant to the suitability of the operator to operate a TSF.In this Schedule—(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • The Customs (Import Duty) (EU Exit) Regulations 2018 are amended in accordance with this Part.
  • In the Table of Contents, after the entry for regulation 37 insert—
  • in paragraph (1) for “paragraph (2) ” substitute
  • in paragraph (2) after “applies,” insert
  • after paragraph (3) insert—
    • (3A) Where—
    • (a) paragraph (2) does not apply;
    • (b) regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of...
    • paragraph (2) does not apply;regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of

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