The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020

Amendment of the Customs (Export) (EU Exit) Regulations 2019

4.—(1) The Customs (Export) (EU Exit) Regulations 2019 are amended as follows.

(2) In regulation 17 (export declarations made orally by an individual)—

(a) the existing text becomes paragraph (1);

(b) at the beginning of that paragraph insert “Subject to paragraph (2),”;

(c) in paragraph (d)(ii) of that paragraph for “are subject to” substitute “meet”;

(d) after that paragraph insert—

“(2) Paragraph (1) does not apply—

(a) where the goods are exported at a location which is specified in a notice published by HMRC; or

(b) to the making of oral declarations of a type specified in a notice published by HMRC.”.

(3) In regulation 21 (export declarations by conduct: certain goods with pedestrians)—

(a) in paragraph (1), at the beginning, insert “Subject to paragraph (1A)”;

(b) after paragraph (1), insert—

“(1A) Paragraph (1) does not apply in respect of goods listed in Part E of the Oral or By conduct list which are—

(a) spare parts, accessories and equipment for a means of transport that meet any further conditions in a notice which may be given by HMRC; or

(b) goods in relation to which full relief from a liability to import duty would not be given under regulation 40 of CSPOP 2018 if the goods were chargeable goods imported and declared for a temporary admission procedure.”.

(4) In regulation 22 (export declarations by conduct: certain goods in vehicles)—

(a) in paragraph (1), at the beginning, insert “Subject to paragraph (1A)”;

(b) after paragraph (1), insert—

“(1A) Paragraph (1) does not apply in respect of goods listed in Part E or Part F of the Oral or By conduct list which are—

(a) a means of transport subject to registration in the United Kingdom that meets any further conditions provided in a notice which may be given by HMRC;

(b) spare parts, accessories and equipment connected to that means of transport; or

(c) goods in relation to which full relief from a liability to import duty would not be given under regulation 40 of CSPOP 2018 if the goods were chargeable goods imported and declared for a temporary admission procedure.”.

(5) For regulation 25 (export declarations made in paper form: qualifying departing travellers) substitute—

“25.— (1) An individual who is a qualifying departing traveller may make an export declaration in an appropriate paper form in respect of goods carried at the time of export by the individual, except where the goods are exported at a location which is specified in a notice published by HMRC.

(2) In paragraph (1), “appropriate paper form” means the form provided by a notice published by HMRC.

(3) HMRC must publish a notice providing the form referred to in paragraph (2).”.

(6) In regulation 33 (simplified export declaration and supplementary export declaration) after paragraph (11) insert—

“(12) Acceptance and notification of acceptance of the export declaration are to be treated as occurring on completion of the EIDR export process in regulation 36(1) where—

(a) the conditions of regulation 36 are met; and

(b) an HMRC officer is satisfied that the goods have been made available for examination in accordance with regulation 40.”.