The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

Aircraft and ships’ reporting, and controls on movements of goods

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

(2) In regulation 8(e)(iv)(aa)(2), for “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)”, substitute “regulation 39A (advance electronic declarations by qualifying travellers: other chargeable goods) or 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations, making of declarations) of the Customs (Import Duty) (EU Exit) Regulations 2018(3)”.

(3) Regulation 10 is amended as follows—

(a) in paragraph (1)—

(i) omit sub-paragraph (a),

(ii) for sub-paragraph (b)(i) substitute—

“(i) and in sub-paragraph (ii) below, “transit accompanying document” has the meaning given in paragraph 2(5) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018, and”,

(iii) in sub-paragraph (b)(ii) for “Community transit” substitute “transit accompanying”;

(b) in paragraph (2) for “Subject to paragraph (3) of this regulation, no” substitute “No”;

(c) omit paragraph (3);

(d) in paragraph (4)—

(i) for “external or internal Community” substitute “common”,

(ii) for “Community transit” substitute “transit accompanying”,

(iii) for “one of the aforementioned procedures” substitute “the aforementioned procedure”.

(1)

S.I. 1981/1260; amended by S.I. 1986/1819, 2018/1247 and 2019/326. There are other amending instruments, but none is relevant.

(2)

Regulation 8(e)(iv)(aa) was inserted by S.I. 2019/326.

(3)

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