The Customs (Northern Ireland) (EU Exit) Regulations 2020

Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018 U.K.

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

I1 Reg. 39 not in force at made date, see reg. 1(1)

I2 Reg. 39 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 Paragraph 29(1D) was inserted by S.I. 2020/1491.

M2 Paragraphs 1A, 3A, 4(1A) and 7A are prospectively inserted by S.I. 2019/486.