The Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019

Made: 4th September 2019

Laid before Parliament: 5th September 2019

Coming into force in accordance with regulation 1(2)

The Commissioners for Her Majesty's Revenue and Customs make these Regulations exercising their powers in section 8(1) of the European Union (Withdrawal) Act 2018 .

They consider these Regulations appropriate to prevent, remedy or mitigate (a) any failure of retained EU law to operate effectively, or (b) any other deficiency in retained EU law, in either case arising from the withdrawal of the United Kingdom from the EU.

They declare that they are of the opinion that, by reason of urgency, it is necessary to make these Regulations without a draft of the instrument being laid before, and approved by a resolution of, each House of Parliament.

Citation, commencement and effect

1

• (1) These Regulations may be cited as the Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019.

• (2) They come into force on exit day .

• (3) They do not have effect in relation to the movement of goods between Northern Ireland and the Republic of Ireland or the reverse.

Modification of Regulation (EU) No 952/2013 laying down the Union Customs Code

2

• (1) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code is amended as follows.

• (2) Insert after Article 263(4)—

(5) For the purposes of paragraph 3(a), a “customs declaration” includes an export declaration pursuant to regulations under the Taxation (Cross-border Trade) Act 2018 , section 35.

Modification of Commission Delegated Regulation (EU) 2015/2446 supplementing certain provisions of the Union Customs Code

3

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendment of the Customs Safety and Security Procedures (EU Exit) Regulations 2019

4

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Signed

Jim Harra — Ruth Stanier — Two of the Commissioners for Her Majesty's Revenue and Customs — 2019-09-04

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2018 c. 16. Section 20(1) provides that in the Act the Commissioners for Her Majesty’s Revenue and Customs are included in the expression “Minister of the Crown”.

[^f00002]: The meaning of “exit day” is assigned by the Interpretation Act 1978 (c. 30), Schedule 1 as amended by the European Union (Withdrawal) Act 2018, Schedule 8, paragraphs 18 and 22(e) and S.I. 2018/808, and assigned by section 20(1) to (5) of the latter Act and S.I. 2019/859.

[^f00003]: The Union Customs Code and its Delegated and Implementing Regulations constitute direct EU legislation forming part of the law of the United Kingdom under the European Union (Withdrawal) Act 2018, section 3 except so far as imposing or otherwise applying in relation to any EU customs duty as mentioned in the Taxation (Cross-border Trade) Act 2018 (c. 22), Schedule 7, paragraph 1(1). It was modified by S.I. 2019/715.

[^f00004]: 2018 c. 22. The regulations in question are S.I. 2019/108.

[^f00005]: See footnote (a) on this page.

[^f00006]: The public notice will be published at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

[^f00007]: See footnote (d) on page 2.

[^f00008]: Article 104(6) is inserted by regulation 3(2) of these Regulations.

[^f00009]: S.I. 2019/715.

Editorial notes

[^c23896551]: 2018 c. 16. Section 20(1) provides that in the Act the Commissioners for Her Majesty's Revenue and Customs are included in the expression “Minister of the Crown”.

[^c23896561]: The meaning of “exit day” is assigned by the Interpretation Act 1978 (c. 30), Schedule 1 as amended by the European Union (Withdrawal) Act 2018, Schedule 8, paragraphs 18 and 22(e) and S.I. 2018/808, and assigned by section 20(1) to (5) of the latter Act and S.I. 2019/859.

[^c23896571]: The Union Customs Code and its Delegated and Implementing Regulations constitute direct EU legislation forming part of the law of the United Kingdom under the European Union (Withdrawal) Act 2018, section 3 except so far as imposing or otherwise applying in relation to any EU customs duty as mentioned in the Taxation (Cross-border Trade) Act 2018 (c. 22), Schedule 7, paragraph 1(1). It was modified by S.I. 2019/715.

[^c23896581]: 2018 c. 22. The regulations in question are S.I. 2019/108.

[^key-26ce3a01625f0fbcf53ec4dc0ac9102f]: Reg. 2 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-75c0c9be0645bc21fb328e11e57c84d1]: Reg. 1 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)

[^key-6faf5192c4fde7d72dc8cbc8a338492d]: Reg. 3(1) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2020 (S.I. 2020/1613), regs. 1(2), 3

[^key-0cc7f131843baec0e60d6fc975bd8799]: Reg. 3(2) revoked (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 7(2)

[^key-1e1cf27caf81310b1d096abf0f005be7]: Reg. 3(3) revoked (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 7(2)

[^key-fff1f61962c2c214f57512d0b6021b19]: Reg. 3(4) revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2020 (S.I. 2020/1613), regs. 1(2), 3

[^key-d801c9088425efc5ae4a1b27388839f4]: Reg. 4 revoked (31.12.2020 immediately before IP completion day) by The Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379), regs. 1(3), 7(2)