xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
39.—(1) The Customs Transit Procedures (EU Exit) Regulations 2018 are amended as follows.
(2) In Schedule 1—
(a)in the heading to Part 1, for “the United Kingdom” substitute “ Great Britain ”;
(b)in paragraph 1—
(i)for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”; and
(ii)in sub-paragraph (5)(a), at the end insert “ and any reference to a common transit state is to be read as a reference to a common transit state or Northern Ireland ”;
(c)in paragraph 2—
(i)for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”; and
(ii)in sub-paragraph (6), at the end insert “ , if the customs office of departure does not already have these particulars ”;
(d)in paragraph 3, for “the United Kingdom”, in each place it occurs, including in the heading, substitute “ Great Britain ”;
(e)in paragraph 4, for “the United Kingdom” substitute “ Great Britain ” in the following places—
(i)the heading;
(ii)sub-paragraph (1)(a);
(iii)sub-paragraph (6)(c);
(f)in paragraph 5—
(i)in sub-paragraph (4), at the end insert “ if the customs office of departure does not already have these particulars ”; and
(ii)in sub-paragraph (5), after “HMRC office” insert “ in Great Britain ”,
(g)in the heading to paragraph 6, for “United Kingdom” substitute “ Great Britain ”;
(h)in paragraph 6(1), for “the United Kingdom” substitute “ Great Britain ”;
(i)in paragraph 10, for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;
(j)in paragraph 11—
(i)in sub-paragraph (1), at the end of the first sentence insert “ if the customs office of departure does not already have these particulars ”;
(ii)in sub-paragraph (2), at the end insert “ if the customs office of departure does not already have these particulars ”;
(k)in paragraph 13—
(i)for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”; and
(ii)in sub-paragraph (1), after “when HMRC and” insert “ , if different, ”;
(l)in paragraph 14(1), for “the United Kingdom” substitute “ Great Britain ”;
(m)in paragraph 15, for “the United Kingdom” substitute “ Great Britain ”;
(n)in the heading to Part 2, for “the United Kingdom” substitute “ Great Britain ”;
(o)in paragraph 16, for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;
(p)in paragraph 17(1) and (1)(b), for “the United Kingdom” substitute “ Great Britain ”;
(q)in the heading to paragraph 18, for “the United Kingdom” substitute “ Great Britain ”;
(r)in paragraph 18(6)(a), after “airport of destination” insert “ , where that customs authority is not HMRC ”;
(s)in paragraph 20, for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;
(t)in paragraph 23(3)(b), omit “United Kingdom”;
(u)in paragraph 25—
(i)in sub-paragraph (3), at the end insert “ that has the particulars in question ”; and
(ii)in sub-paragraphs (9) and (10), for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;
(v)in paragraph 27, for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;
(w)in paragraph 28, for “the United Kingdom”, in each place it occurs, including the heading, substitute “ Great Britain ”;
(x)in paragraph 29—
(i)in sub-paragraph (1D) M1, after “customs debt”, in both places it occurs, insert “ excluding duties under sections 30A(3) and 40A TCTA ”;
(ii)in sub-paragraph (2), for “import duty, export duty” substitute “ any duty of customs ”; and
(iii)in sub-paragraph (5)(c), for “the United Kingdom” substitute “ Great Britain ”;
(y)in paragraph 30—
(i)for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”; and
(ii)in sub-paragraph (3), at the end of the second sentence insert “ unless the customs office of destination already has such notification ”;
(z)in the heading to paragraph 31, for “the United Kingdom”, substitute “ Great Britain ”;
(aa)in paragraph 34, for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;
(bb)in paragraph 35(1)(b), for the words from “the United Kingdom” to “the SBA” substitute “ the common transit area (and here the “common transit area” is the area comprising the common transit states) ”;
(cc)in paragraph 39(1), for “the United Kingdom” substitute “ Great Britain ”;
(dd)in paragraph 40, for “the United Kingdom” substitute “ Great Britain ”;
(ee)in paragraph 43(5) and (6), for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;
(ff)in paragraph 44(1) and (3), for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;
(gg)in paragraph 49, for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;
(hh)in paragraph 50, for “the United Kingdom”, in both places it occurs, substitute “Great Britain;
(ii)in paragraph 51, for “the United Kingdom” substitute “ Great Britain ”;
(jj)in paragraph 52, for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;
(kk)in paragraph 53, for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;
(ll)in paragraph 54(3)—
(i)for “the United Kingdom” substitute “ Great Britain ”; and
(ii)omit “country of”;
(mm)in paragraph 60, for “the United Kingdom” substitute “ Great Britain ”;
(nn)in paragraph 64, in the second sentence of sub-paragraph (3), after “customs debt” insert “ excluding duties under sections 30A(3) and 40A TCTA ”; and
(oo)in paragraph 65(2)(a), after “departure and destination” insert “ other than HMRC ”.
(3) In Schedule 2—
(a)in paragraph 1—
(i)in sub-paragraph (1), for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;
(ii)in sub-paragraph (4), for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;
(b)in paragraph 2, for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;
(c)in the heading to Part 2, for “the United Kingdom” substitute “ Great Britain ”;
(d)in paragraph 3(1), for “the United Kingdom” substitute “ Great Britain ”;
(e)in paragraph 4(4) and (5), for “the United Kingdom” substitute “ Great Britain ”;
(f)in paragraph 5(1), for “the United Kingdom” substitute “ Great Britain ”;
(g)in paragraph 6—
(i)in sub-paragraph (1), after “office of destination” insert “ in Great Britain ”; and
(ii)in sub-paragraph (3), in the first sentence, after “HMRC customs office” insert “ in Great Britain ”;
(h)in paragraph 9(1)(b), for “the United Kingdom” substitute “ Great Britain ”;
(i)in the heading to Part 3, for “the United Kingdom” substitute “ Great Britain ”;
(j)in the heading to paragraph 12, for “the United Kingdom” substitute “ Great Britain ”;
(k)in paragraph 12, for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;
(l)in paragraph 14(3) and (6), for “the United Kingdom” substitute “ Great Britain ”;
(m)in paragraph 15(1), for “the United Kingdom” substitute “ Great Britain ”;
(n)in paragraph 16(1), for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;
(o)in paragraph 17(4) and (5), for “the United Kingdom” substitute “ Great Britain ”;
(p)in paragraph 18—
(i)in sub-paragraph (1), after “office of destination” insert “ in Great Britain ”; and
(ii)in sub-paragraph (3), in the first sentence, after “HMRC customs office” insert “in Great Britain;
(q)in the heading to paragraph 20, for “the United Kingdom” substitute “ Great Britain ”;
(r)in paragraph 21(1)(b), for “the United Kingdom” substitute “ Great Britain ”;
(s)in paragraph 26(5), for “the United Kingdom”, in the second place it occurs, substitute “ Great Britain ”; and
(t)in paragraph 27—
(i)in sub-paragraph (4), after “continue to apply” insert “ in relation to goods in Great Britain ”; and
(ii)in sub-paragraph (6), after “continues to apply” insert “ in relation to goods in Great Britain ”.
(4) In Schedule 3—
(a)in paragraph 1, for “the United Kingdom” substitute “ Great Britain ”;
(b)in paragraph 1A M2, for “the United Kingdom” substitute “ Great Britain ”;
(c)in paragraph 3(a) and (b), for “the United Kingdom” substitute “ Great Britain ”;
(d)in paragraph 3A(2), for “the United Kingdom” substitute “ Great Britain ”;
(e)in paragraph 4—
(i)in sub-paragraph (1A), for “the United Kingdom” substitute “ Great Britain ”;
(ii)in sub-paragraph (3), for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”; and
(iii)in sub-paragraph (5), for “the United Kingdom” substitute “ Great Britain ”;
(f)in paragraph 7, for “the United Kingdom” substitute “ Great Britain ”;
(g)in paragraph 7A, for “the United Kingdom” substitute “ Great Britain ”;
(h)in paragraph 8—
(i)in sub-paragraph (5)(b), for “any country except the United Kingdom” substitute “ anywhere except Great Britain ”;
(ii)in sub-paragraph (6)(a)(ii), for “the United Kingdom” substitute “ Great Britain ”; and
(iii)in sub-paragraph (6)(b), for “the United Kingdom” substitute “ Great Britain ”;
(i)in paragraph 11(3), for “the United Kingdom” substitute “ Great Britain ”;
(j)in paragraph 13, after “section 35(1)” insert “ or removal of the goods from Great Britain to Northern Ireland ”;
(k)in paragraph 16(b)(ii), at the end insert “ or removed from Great Britain to Northern Ireland ”;
(l)in paragraph 20(a), after “exported” insert “ or removed from Great Britain to Northern Ireland ”; and
(m)in paragraph 21, after “Isle of Man” insert “ or removed from Great Britain to Northern Ireland ”.
(5) In Schedule 4—
(a)in paragraph 1, for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”; and
(b)in paragraph 2(1), for “the United Kingdom” substitute “ Great Britain ”.
(6) In Schedule 5—
(a)in paragraph 3, for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”
(b)in paragraph 4(a), for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”; and
(c)in paragraph 5, for “the United Kingdom” substitute “ Great Britain ”.
Commencement Information
I1Reg. 39 not in force at made date, see reg. 1(1)
I2Reg. 39 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1Paragraph 29(1D) was inserted by S.I. 2020/1491.
M2Paragraphs 1A, 3A, 4(1A) and 7A are prospectively inserted by S.I. 2019/486.