The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

PART 8 Consequential amendments

Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

21.—(1) The Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003(1) is amended as follows.

(2) Under the heading “reliefs”(2) after the entry for “CTC, TIR and UK Transit(3)” insert—

“The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
Regulation 7(1) Requirement to comply with a relief condition contained in the section of the UK Reliefs document (as defined in regulation 2(1) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020) in relation to which a claim for relief is granted.	The person to whom the described condition is stated to apply.	£1,000.
Regulation 18 Where a claim for relief is granted and a relief condition applies to a person, if a breach of the condition occurs, the person must notify HMRC as soon as possible of details of the breach including when it occurred or first commenced to occur and make the notification in such form and accompany it with such additional information as HMRC may provide by notice.	The person required to make the notification.	£2,500.”

Amendment of the Import Duty Regulations

22.—(1) The Import Duty Regulations are amended as follows.

(2) In regulation 14 (interpretation (declarations)), in the appropriate place insert—

““UK Reliefs document” has the same meaning as it has in the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.”.

(3) In regulation 19 (free-circulation procedure: miscellaneous goods)—

(a) for “a relief” substitute “full relief”; and

(b) at the end insert—

“by virtue of the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document”.

(4) In regulation 24(1) (free-circulation procedure: baggage, musical instruments and other goods)—

(a) for “a relief” substitute “full relief”; and

(b) at the end insert—

“by virtue of any of the following cases described in the UK Reliefs document—

(a) section 8 (agriculture and animals);

(b) section 37 (returned goods relief);

(c) section 42 (relief for non-commercial goods and personal gifts); or

(d) section 43 (relief for non-commercial goods and personal gifts: flat rate or blended rate)”.

(5) In regulation 25 (free-circulation procedure: miscellaneous goods)—

(a) in paragraph (1)—

(i) for “a relief” substitute “full relief”; and

(ii) at the end insert—

“by virtue of any of the following cases described in the UK Reliefs document—

(a) section 8 (agriculture and animals);

(b) section 37 (returned goods relief);

(c) section 42 (relief for non-commercial goods and personal gifts); or

(d) section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)”; and

(b) in paragraph (1B)(b)—

(i) for “a relief” substitute “full relief”; and

(ii) at the end insert—

“by virtue of any of the following cases described in the UK Reliefs document—

(i) section 8 (agriculture and animals);

(ii) section 37 (returned goods relief);

(iii) section 42 (relief for non-commercial goods and personal gifts); or

(iv) section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)”;

(c) in paragraph (1BB)(b)—

(i) for “a relief” substitute “full relief”; and

(ii) at the end insert—

“by virtue of any of the following cases described in the UK Reliefs document—

(i) section 8 (agriculture and animals);

(ii) section 37 (returned goods relief);

(iii) section 42 (relief for non-commercial goods and personal gifts); or

(iv) section 43 (relief for non-commercial goods and personal gifts: flat rate and blended rate)”.

(6) In regulation 26B(1) (free-circulation procedure: pleasure craft) at the end insert “by virtue of the case described in section 37 of the UK Reliefs document (returned goods relief)”.

(7) In regulation 26C(1)(b) (free-circulation procedure: private aircraft) at the end insert “by virtue of the case described in section 37 of the UK Reliefs document (returned goods relief)”.

(8) In regulation 26D(1)(c) (free-circulation procedure: goods imported at other listed locations)—

(a) for “a relief” substitute “full relief”;

(b) at the end insert—

“by virtue of the case described in section 8 (agriculture and animals) or section 37 (returned goods relief) of the UK Reliefs document”.

(9) In regulation 39B(4) (voluntary advance declarations by qualifying travellers: other chargeable goods)—

(a) in paragraph (1)(e)(5), at the end insert “unless paragraph (1A) applies”.

(b) after paragraph (1) insert—

“(1A) This paragraph applies where—

(a) at the time of import a relief from import duty is available in respect of the goods to that individual or the person on whose behalf the declaration is made by virtue of the case described in section 48 (single flat rate of import duty for commercial goods carried in accompanied baggage or a small motor vehicle) of the UK Reliefs document; and

(b) the claim for relief being made in respect of the goods only relates to the relief described in sub-paragraph (a).”.

Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019

23.—(1) The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019(6) are amended as follows.

(2) In regulation 2 (Isle of Man: modifications of UK customs provisions), for “6” substitute “6A”.

(3) After regulation 6 (modification of the Customs (Export) (EU Exit) Regulations 2019), insert—

“6A.— (1) The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 are modified as follows.

(2) Subject to paragraph (3), for the purposes of those Regulations, references to the “United Kingdom” or the “UK” in the UK Reliefs document are to be read as including references to the Isle of Man.

(3) Paragraph (2) does not apply to any references to the “United Kingdom” or the “UK” in the UK Reliefs document which are specified in a notice published by HMRC.

(4) HMRC may publish a notice specifying references in the UK Reliefs document for the purposes of paragraph (3).

(5) In this regulation, “UK Reliefs document” has the meaning given by regulation 2 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.”.

Amendment of the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

24.—(1) The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020(7) are amended as follows.

(2) In regulation 2 (interpretation) after the definition of “postal packet” insert—

““UK Reliefs document” has the same meaning as in regulation 2 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020;”.

(3) In regulation 5 (the bulk Customs declaration process) for paragraph (2)(b) substitute—

“(b) at the time of import, full relief from import duty is available for all the goods contained in each postal packet by virtue of the case described in section 5 of the UK Reliefs document (consignments containing goods of negligible value);”.

(1)

S.I. 2003/3113 amended by S.I. 2009/3164, 2011/2534, 2015/636, 2018/483, 2018/1260, 2019/148, 2020/1234. There are other amending instruments, but none is relevant.

(2)

As inserted by regulation 5(23) of S.I. 2018/1260.

(3)

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

(4)

Regulation 39B is prospectively inserted by S.I. 2019/486.

(5)

Paragraph (1)(d) was substituted by S.I. 2019/1215.

(6)

S.I. 2019/385. There are amending instruments, but none is relevant.

(7)

S.I. 2020/967.