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The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019

Type Statutory-Instrument
Publication 2019-09-04
Last updated 2022-01-01
State In force
Department King's Printer of Acts of Parliament
Source legislation.gov.uk
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articles Not indexed
Reform history JSON API
18

Paragraphs (3A) to (3D) were inserted by regulation 8 of S.I. 2019/326.

19

S.I. 2016/765. There are amending instruments, but none is relevant.

20

Regulation 37A was inserted by regulation 9(5) of S.I. 2019/326.

21

See also Title VII of the UCC concerning special procedures.

22

1988 c. 52; the definition of “small vehicle” was inserted by S.I. 1996/1974.

23

S.I. 2018/1249, amended by S.I. 2019/108 and S.I. 2019/486, there are other amending instruments which are not relevant.

24

S.I. 2018/1258. Relevant amendments were made by S.I. 2019/486. Paragraph 4(1) of Schedule 3 is amended by regulation 15(4) of S.I. 2019/326. This amendment is not yet in force and is being revoked by regulation 15(5) of these Regulations.

26

Regulation 21A(b) is inserted by regulation 14(9) of these Regulations.

29

S.I. 2010/593; amended by S.I. 2011/2225, 2012/2786, 2013/3210, 2015/368, 2019/13, 2019/474 and 2019/975; applied with modifications by S.I. 2010/594; and modified by 2019/474.

30

“Import duty regulations” is to be regarded as meaning the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) pursuant to regulation 11(a) of S.I. 2019/474. Regulation 4(3B) of the import duty regulations was inserted by regulation 8(c) of S.I. 2019/326.

32

Regulation 4(3AA) is inserted by regulation 11(3)(c) of these Regulations.

34

As inserted by regulation 5(24) of S.I. 2018/1260.

35

Regulation 131A is inserted by regulation 11(23) of these Regulations.

37

Regulation 4A is inserted by regulation 11(4) of these Regulations.

Editorial notes

38

2003 c. 14. Section 24 is cited for the meaning of “prescribed”. Section 26 was amended by paragraph 150 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22).

39

2018 c. 22. The Treasury is the appropriate Minister for the purposes of sections 51(1) and 56(1) by virtue of section 51(4)(b) and section 56(5)(b) respectively.

40

1979 c. 2. Section 64 was amended by paragraphs 3 and 66 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22), which inserted sub-section (1A).

41

S.I. 2018/1248, amended by S.I. 2019/108, 2019/326 and 2019/486.

42

The free-circulation procedure is defined in section 3(3)(a) of the Taxation (Cross-border Trade) Act 2018.

43

Section 37(8) of the Taxation (Cross-border Trade) Act 2018 explains references to a person who makes a Customs declaration.

44

A person is authorised to use the simplified Customs declaration process if they are an authorised declarant within the meaning of regulation 31(1) of the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248, “the Import Duty Regulations”).

45

See paragraphs 10 to 12 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 on acceptance of Customs declarations. Paragraph 11(2) of Schedule 1 provides that a notification under paragraph 11(1) constitutes the acceptance of a Customs declaration by HMRC which is applied to simplified declarations by regulation 32(3) of the Import Duty Regulations.

46

Under section 3 of the European Union (Withdrawal) Act 2018 (c. 16) the Union Customs Code, together with the Delegated and Implementing Regulation, will form part of domestic law on exit day as “retained EU law”. To the extent that retained EU law imposes, or otherwise applies, in relation to any EU customs duty it will cease to have effect in accordance with paragraph 1 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018.

47

1994 c. 9. Relevant amendments were made by paragraphs 142 and 145 of Schedule 7 to the Taxation (Cross-border) Trade Act 2018 (c. 22). There are other amendments but none are relevant.

48

“Excise duty” is defined in section 53 of the Taxation (Cross-border Trade) Act 2018 (c. 22) for the purposes of Part 5 of that Act.

49

S.I. 1996/1406. Regulation 3 was amended by S.I. 2011/1043.

50

1979 c. 2. There are amendments to section 1 but none are relevant.

51

The definition of “vehicle” in section 1 of the Customs and Excise Management Act 1979 (c. 2) was substituted by paragraphs 3 and 4(2)(l) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018.

52

S.I. 2018/1247. Schedule 2 is amended by regulation 5(3) of S.I. 2019/326. This amendment is not yet in force and is being revoked by regulation 15(2) of these Regulations.

53

S.I.2010/593. There are amending instruments, but none is relevant.

54

S.I. 2018/1248, amended by S.I. 2019/108, 2019/326 and 2019/486.

55

Paragraphs (3A) to (3D) were inserted by regulation 8 of S.I. 2019/326.

56

S.I. 2016/765. There are amending instruments, but none is relevant.

57

Regulation 37A was inserted by regulation 9(5) of S.I. 2019/326.

58

See also Title VII of the UCC concerning special procedures.

59

1988 c. 52; the definition of “small vehicle” was inserted by S.I. 1996/1974.

60

S.I. 2018/1249, amended by S.I. 2019/108 and S.I. 2019/486, there are other amending instruments which are not relevant.

61

S.I. 2018/1258. Relevant amendments were made by S.I. 2019/486. Paragraph 4(1) of Schedule 3 is amended by regulation 15(4) of S.I. 2019/326. This amendment is not yet in force and is being revoked by regulation 15(5) of these Regulations.

63

2003 c. 14. Section 24 is cited for the meaning of “prescribed”. Section 26 was amended by paragraph 150 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22).

66

Regulation 4(3AA) is inserted by regulation 11(3)(c) of these Regulations.

67

Reg. 1 in force at 3.10.2019, see reg. 1(3)(a)

68

Reg. 2 not in force at made date, see reg. 1(2)

69

Reg. 3 not in force at made date, see reg. 1(2)

70

Reg. 4 not in force at made date, see reg. 1(2)

71

Reg. 5 not in force at made date, see reg. 1(2)

72

Reg. 6 not in force at made date, see reg. 1(2)

73

Reg. 7 not in force at made date, see reg. 1(2)

74

Reg. 8 not in force at made date, see reg. 1(2)

75

Reg. 9 not in force at made date, see reg. 1(2)

76

Reg. 10 not in force at made date, see reg. 1(2)

77

Reg. 11(1)(10)(12)(16)(18) in force at 3.10.2019, see reg. 1(3)(b)

78

Reg. 11(2)-(9)(11)(13)-(15)(17)(19)-(26) not in force at made date, see reg. 1(2)

79

Reg. 12(1)(8)(10)(a)(c)(11)(13) in force at 3.10.2019, see reg. 1(3)(c)

80

Reg. 12(2)-(7)(9)(10)(b)(12)(14)-(17) not in force at made date, see reg. 1(2)

81

Reg. 13 not in force at made date, see reg. 1(2)

82

Reg. 14(1)-(3) in force at 3.10.2019, see reg. 1(3)(d)

83

Reg. 14(4)-(18) not in force at made date, see reg. 1(2)

84

Reg. 15 in force at 3.10.2019, see reg. 1(3)(e)

85

Reg. 17 in force at 3.10.2019, see reg. 1(3)(f)

86

Reg. 18 not in force at made date, see reg. 1(2)

91

Words in reg. 12(6)(b) substituted (30.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(3), 17(5)

99

Reg. 11(2)-(9), (11), (13)-(15), (17), (19)-(26) in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

101

Reg. 14(4)-(18) in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

102

Reg. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

103

Reg. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

104

Reg. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

105

Reg. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

106

Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

107

Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

108

Reg. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

109

Reg. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

110

Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

111

Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

112

Reg. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

114

Words in reg. 6(3)(a) in reg. 6(3) renumbered as reg. 6(3)(a) (31.12.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2), 9(3)(a)(i); S.I. 2020/1643, reg. 2, Sch.

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