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

Publication Date:January 01, 2019
 
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2019No. 326

EXITING THE EUROPEAN UNION

CUSTOMS

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

Made27thFebruary2019

Laid before the House of Commons28thFebruary2019

Coming into force in accordance with regulation 1(2), (3) and (4)

The Commissioners for Her Majesty's Revenue and Customs, considering that it would facilitate the administration, collection and enforcement of import duty, make regulations 1 and 5 of these Regulations in exercise of the powers conferred by section 25(1A) of the Customs and Excise Management Act 1979( 1).

The Treasury make regulations 1 to 4 and 6 to 15 of these Regulations in exercise of the powers conferred by sections 32(7), (8) and (13), 34(5), 36(8), 51, 52 and 56(1) of, and paragraphs 2(2), 3(1) and (5) and 9(1) of Schedule 1, paragraphs 1, 5 and 6 of Schedule 2 and paragraphs 3(1)(b), 5 and 6 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018( 2).

In accordance with section 52(2) of the Taxation (Cross-border Trade) Act 2018, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that provisions of the following Regulations come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.

PART 1

Introductory provision

Citation and commencement

1.—(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.

(3) The following provisions come into force on 21st March 2019—

(a) this regulation; and

(b) regulation 14(1), (2) and (3)(c).

(4) The following provisions come into force on 21st March 2019 for the purposes of any approval or authorisation required by or under the Customs (Import Duty) (EU Exit) Regulations 2018( 3)

(a) regulation 9(1), (2), (4) and (5); and

(b) regulation 12.

PART 2

Miscellaneous Amendments

Amendment of the Ship's Report, Importation and Exportation by Sea Regulations 1981

2.—(1) The Ship's Report, Importation and Exportation by Sea Regulations 1981( 4) are amended as follows.

(2) In regulation 8(e)—

(a) in sub-paragraph (i) after “(Import Duty)” insert “(EU Exit)”;

(b) at the end of sub-paragraph (ii), after the semi-colon omit “and”;

(c) at the end of sub-paragraph (iii) insert “; and”;

(d) 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.”.

Amendment of the Customs and Excise (Transit) Regulations 1993

3.—(1) The Customs and Excise (Transit) Regulations 1993( 5) are amended as follows.

(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.”

Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

4.—(1) The Customs (Contravention of a Relevant Rule) Regulations 2003( 6) are amended as follows.

(2) In the Schedule—

(a) 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.

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 reenter, the United Kingdom.

The carrier

£2,500.”

(b) in the entry headed “Paragraphs 2(1) and 27(1) of Schedule 1”—

(i) in the heading—

(aa) after “2(1)” insert “and (4)”;

(bb) after “27(1)” insert “and (3)”;

(ii) after “declaration” insert “and any transit accompanying document”.

Amendment of the Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018

5.—(1) The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018( 7) are amended as follows.

(2) In Schedule 1—

(a) in paragraph 1 omit sub-paragraph (c);

(b) 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—

“Customs obligation” means any obligation or requirement imposed by or under—

(a) Part 1 of the Act;

(b) the Customs and Excise Management Act 1979;

(c) the EU Customs Code as it had effect before exit day; or

(d) after exit day—

(i) the EU Customs Code except the EUCL; or

(ii) the EUCL insofar as it continues to have effect as provided for by Part 15 of

the Customs (Import Duty) (EU Exit) Regulations 2018;

“EUCL” means the direct EU legislation referred to in paragraph 1(1) of Schedule 7 to the Act;

“EU Customs Code” means—

(a) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;

(b) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning provisions of the Union Customs Code; and

(c) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code.”.

(3) In Schedule 2, after paragraph 3 insert—

4. The person who is responsible for operating the TSF must give HMRC a comprehensive guarantee covering any liability or potential liability to pay import duty in respect of the import of goods which are or have been stored in the TSF, in accordance with Part 10 of the Customs (Import Duty) (EU Exit) Regulations 2018.”.

PART 3

Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

6. The Customs (Import Duty) (EU Exit) Regulations 2018 are amended in accordance with this Part.

Amendment of Table of Contents

7. In the Table of Contents, after the entry for regulation 37 insert—

“SECTION 3

Simplified Customs declarations – transitional provisions

37A. Persons authorised to use the simplified Customs declaration process and EIDR procedure – transitional authorisations”.

Amendment of Part 2

8. In regulation 4 (notification of importation)—

(a) in paragraph (1) for “paragraph (2)” substitute “paragraphs (2) and (3A)”;

(b) in paragraph (2) after “applies,” insert “and the goods are of a type specified in a notice published by HMRC,”;

(c) 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 declarations) applies; and

(c) the goods have been declared in accordance with that regulation,

the person who made the Customs declaration in respect of the goods is deemed to have notified HMRC in accordance with paragraphs (1) to (3) at the time the goods are imported into the United Kingdom for the purposes of CEMA 1979( 8). (3B) Where paragraph (3A) applies, the person who made the declaration is to be treated as having been notified under paragraph 11 of Schedule 1 to the Act immediately after the person is deemed to have notified HMRC under paragraph (3A).

(3C) Where—

(a) a person is deemed to have notified HMRC under paragraph (3A); and

(b) the Customs declaration in respect of the goods was not made using the EIDR procedure,

the person must give a notification to HMRC that the goods have arrived in the United Kingdom.

(3D) A notification under paragraph (3C) must—

(a) contain the matters specified, and be accompanied by the documents specified, in a notice published by HMRC Commissioners;

(b) be made in the form and manner specified in that notice; and

(c) be given by the end of the working day after the day on which the goods arrived in the United Kingdom.”.

Amendment of Part 4

9.—(1) In regulation 14 (interpretation) after the definition of “simplified Customs declaration process” insert—

““transitional authorised declarant” has the meaning given by regulation 37A(1).”.

(2) In regulation 31 (persons authorised to use the simplified Customs declaration process)—

(a) in paragraph (2)—

(i) for “paragraph (4)” substitute “paragraphs (4) and (4A) and regulation 37A”;

(ii) in sub-paragraph (b), after the semi-colon omit “and”;

(iii) at the end of sub-paragraph (c) insert “; and”;

(iv) after sub-paragraph (c) insert—

“(d) is approved to defer payment of a liability to import duty in accordance with regulation 43.”;

(b) after paragraph (4)...

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