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

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(1) (voluntary advance declarations by qualifying travellers: other chargeable goods)—

(a) in paragraph (1)(e)(2), 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).”.

(1)

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

(2)

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