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The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019
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- Offerynnau Statudol y Deyrnas Unedig
- 2019 No. 486
- Regulation 10
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Changes to legislation:
There are currently no known outstanding effects for the The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019, Section 10.
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Memorandwm Esboniadol
10.—(1) The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 M1 is amended as follows.
(2) Under the heading “Presentation of Goods to Customs”, after the entries relating to regulation 4(1), (2) and (3) of the Customs (Import) (EU Exit) Regulations 2018 M2 insert—
“Regulation 4(3C) M3 Notification of arrival: Where a person is deemed to have notified HRMC under regulation 4(3A) [F1, (3AB) or (3AC)] and the Customs declaration in respect of the goods was not made using the EIDR procedure [F2or the transitional EIDR procedure], the person must give a notification to HMRC that the goods have arrived in the United Kingdom which meets the requirements in regulation 4(3D). | The person responsible for giving the notification. | £2,500.” |
Textual Amendments
F1Words in reg. 10(2) inserted (31.12.2020) by The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020 (S.I. 2020/1234), regs. 1(2), 6(3); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 10(2) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 7(3)
Commencement Information
I1Reg. 10 not in force at made date, see reg. 1(3)
I2Reg. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1S.I. 2003/3113, amended by S.I. 2009/3164, 2011/2534, 2015/636, 2018/483, 2018/1260 and 2019/148.
M2The entries relating to regulations 4(1), (2) and (3) were inserted by regulation 16(b) of S.I. 2018/1260.
M3Regulation 4(3C) was inserted by regulation 8(c) of S.I 2019/326.
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