The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019

Declarations, trade remedies, cessation of EU customs law

6.—(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.

(2) In regulation 4(5)—

(a) for “notice” substitute “notification”;

(b) after “baggage” insert “and personal gifts”; and

(c) omit sub-paragraph (b) and the “and” immediately preceding it.

(3) In regulation 14—

(a) after the definition of “EIDR records” insert—

““imported at a RoRo listed location” includes treated as imported into the United Kingdom by article 5(2) of the Channel Tunnel (Customs and Excise) Order 1990(1);”;

(b) in the definition of “Oral or By conduct list”, for “version 1, dated 27 November 2018” substitute “version 2, dated 1 March 2019”;

(c) after the definition of “Oral or By conduct list” insert—

““RoRo listed location” has the meaning given by regulation 130(1);

“RoRo vehicle” has the meaning given by regulation 129;”.

(4) In regulation 17—

(a) in paragraph (1) for “and (3)” substitute “, (3) and (5)”;

(b) after paragraph (4) insert—

“(5) A Customs declaration may not be made orally where the goods—

(a) are imported at a RoRo listed location; and

(b) are carried by a RoRo vehicle.”.

(5) In regulation 24—

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

(b) after paragraph (1), insert—

“(1A) Paragraph (1) does not apply where the goods are liable on import to value added tax or any excise duty.”.

(6) In regulation 25—

(a) in paragraph (1) for “paragraph (4)” substitute “paragraphs (1A) and (4)”;

(b) after paragraph (1) insert—

“(1A) Paragraph (1) does not apply where the goods are imported at a RoRo listed location.

(1B) Subject to paragraph (4), an individual who is a qualifying traveller may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (3A) in respect of the goods listed in Part D (miscellaneous goods) or the Oral or By conduct list if—

(a) the goods are imported at a RoRo listed location; and

(b) 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.

(1C) Paragraphs (1) and (1B) do not apply where the goods are liable on import to value added tax or any excise duty.”;

(c) in paragraph (2)—

(i) at the end of sub-paragraph (a) omit “and”,

(ii) at the end of sub-paragraph (b) after the semi-colon insert “, and”,

(iii) after sub-paragraph (b) insert—

“(c) the vehicle is the goods or the goods are carried by the vehicle.”;

(d) after paragraph (3) insert—

“(3A) The conduct referred to in paragraph (1B) is where—

(a) in the case of goods arriving at such part of the Cheriton Channel Tunnel Terminal at Folkestone, Kent as may be listed under regulation 130(1) (“Cheriton”)—

(i) the individual drives a vehicle in a lane past a Customs office, or the individual allows himself or herself to be carried in a vehicle which is so driven;

(ii) the vehicle is the goods or the goods are carried by the vehicle; and

(iii) that Customs office is located in that part of the territory of France situated at Coquelles approved as a customs approved area under article 3(1) of the Channel Tunnel (Customs and Excise) Order 1990; or

(b) in the case of goods arriving at any other RoRo listed location—

(i) the individual disembarks from a vessel at the RoRo listed location by driving a vehicle, or allowing himself or herself to be carried in a vehicle which is so driven; and

(ii) the vehicle is the goods or the goods are carried by the vehicle.”;

(e) in paragraph (4)—

(i) after “paragraph (1)” insert “or (1B)”,

(ii) for “carried in” substitute “carried by”.

(7) After regulation 26 insert—

“Free-circulation procedure: goods imported at RoRo listed locations

26A.— (1) An individual may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of the goods listed in Part A (miscellaneous goods) of the Oral or By conduct list if—

(a) the goods are imported at a RoRo listed location;

(b) the goods are carried by a RoRo vehicle; and

(c) 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.

(2) The conduct referred to in paragraph (1) is that described in regulation 25(3A).”.

(8) In regulation 27—

(a) for paragraph (2) substitute—

“(2) The conduct referred to in paragraph (1) is—

(a) where the goods are imported at a RoRo listed location, that described in regulation 24(2) or 25(3A); or

(b) in any other case, that described in regulation 24(2) or 25(2).”;

(b) in paragraph (3)—

(i) after “a temporary admission procedure” omit “by the conduct described in regulation 25(2)”,

(ii) after “the declaration is made” insert—

“by the conduct described in—

(a) where the goods are imported at a RoRo listed location, regulation 25(3A); or

(b) in any other case, regulation 25(2).”.

(9) After regulation 27 insert—

“Temporary admission procedure: goods imported at RoRo listed locations

27A.— (1) This regulation applies where goods are—

(a) imported at a RoRo listed location; and

(b) carried by a RoRo vehicle.

(2) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (3) in respect of goods which are—

(a) referred to in regulation 20(2) (temporary admission procedure: packaging, broadcast equipment and disaster relief material); or

(b) listed in Part B (miscellaneous goods) of the Oral or By conduct list, if 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.

(3) The conduct referred to in paragraph (2) is that described in regulation 25(3A).”.

(10) In regulation 29—

(a) for paragraph (2) substitute—

“(2) In relation to regulations 24, 25 and 26A—

(a) notification of importation of the goods is to be treated as occurring, as the case may be—

(i) on entering the channel of a Customs office;

(ii) on entering the lane past a Customs office; or

(iii) on disembarkation from the vessel; and

(b) acceptance of the Customs declaration and discharge of the goods from the free-circulation procedure are to be treated as occurring, as the case may be—

(i) on exiting the channel;

(ii) on exiting the lane; or

(iii) on the individual driving the vehicle across the boundary of the RoRo listed location, or allowing himself or herself to be carried in the vehicle which is so driven.”;

(b) in paragraph (5), before “Where a Customs declaration” insert “Subject to paragraph (5A)”;

(c) after paragraph (5) insert—

“(5A) Where a Customs declaration for a temporary admission procedure is made in relation to goods imported at a RoRo listed location by conduct as provided by regulation 27 or 27A—

(a) notification of importation of the goods is to be treated as occurring, as the case may be—

(i) on entering the lane past a Customs office; or

(ii) on disembarking from the vessel; and

(b) acceptance of the Customs declaration is to be treated as occurring, as the case may be—

(i) on exiting the lane; or

(ii) on the individual driving the vehicle across the boundary of the RoRo listed location, or allowing himself or herself to be carried in the vehicle which is so driven.”;

(d) in paragraph (6) after “paragraph (5)” insert “or (5A)”.

(11) In regulation 32, omit paragraphs (4) to (7).

(12) In regulation 33(1)—

(a) at the end of sub-paragraph (a) omit “and”;

(b) at the end of sub-paragraph (b)(ii) insert “; and”;

(c) after sub-paragraph (b) insert—

“(c) paragraph (2B) or (2D) does not apply.”.

(13) Insert after regulation 33(2)—

“(2A) Paragraph (2B) applies where—

(a) a transitional authorised declarant makes a simplified Customs declaration using the EIDR procedure; and

(b) the declaration is made during the period beginning with the day after that on which exit day falls and ending with the day before the date specified in a notice published by HMRC.

(2B) Where this paragraph applies, the period for the purposes of regulation 32(1)(b) ends with the fourth working day after the end of the period referred to in paragraph (2A).

(2C) Paragraph (2D) applies where—

(a) a simplified Customs declaration (“SCD”) is made by an authorised declarant or a transitional authorised declarant in the period beginning on exit day and ending immediately before 1st April 2019; and

(b) during the period beginning with 1st April 2019 and ending on 4th April 2019, the authorised declarant or transitional authorised declarant—

(i) makes a simplified Customs declaration; or

(ii) is aware that a simplified Customs declaration will be required to be made in April 2019.

(2D) Where this paragraph applies, the matters required to be included in a supplementary Customs declaration which relates to SCD may be included instead in the supplementary Customs declaration which relates to the first simplified Customs declaration made in April 2019.”.

(14) Omit regulation 33(4).

(15) In regulation 34(1), for “a particular” substitute “any particular”.

(16) In regulation 36(2)(c), for “were discharged” substitute “discharged”.

(17) In the heading to regulation 39, insert at the end “: personal gifts and non-commercial goods”.

(18) In regulation 39—

(a) at the end of paragraph (1)(b) insert “and”;

(b) omit paragraph (1)(d) and the “and” immediately preceding it;

(c) in paragraph (3)(b) before “where the individual is driving” insert “subject to paragraph (9)”;

(d) after paragraph (7) insert—

“(8) Paragraph (9) applies where—

(a) the goods are to be imported at a RoRo listed location; and

(b) the individual is driving, or being driven in, a vehicle carrying the goods.

(9) Where this paragraph applies, notification of discharge of the goods from the free-circulation procedure is to be treated as occurring when the individual drives the vehicle across the boundary of the RoRo listed location.”.

(19) After regulation 39, insert—

“Mandatory advance electronic declarations by qualifying travellers: other chargeable goods

39A.— (1) Subject to paragraph (3), this regulation applies in respect of goods other than personal gifts or non-commercial goods imported by an individual who is a qualifying traveller contained within the individual’s accompanied baggage or carried by a small vehicle driven by the individual, or in which the individual is a passenger, where—

(a) the value of the goods exceeds £900;

(b) the weight of the goods exceeds 1000 kg;

(c) the goods are subject to excise duty; or

(d) the goods are specified as controlled goods in a notice published by HMRC.

(2) HMRC must publish a notice specifying goods as controlled goods.

(3) This regulation does not apply if a Customs declaration may be made, or is deemed as made, in respect of the goods under—

(a) regulation 27 (temporary admission procedure: miscellaneous goods);

(b) regulation 27A (temporary admission procedure: RoRo listed locations);

(c) paragraph 1 of Schedule 1 (the common transit procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018;

(d) paragraph 3 of Schedule 2 (the TIR transit procedure) to those Regulations; or

(e) paragraph 4(1A) of Schedule 3 (the UK transit procedure) to those Regulations(2).

(4) A Customs declaration must be made for the free-circulation procedure(3) in respect of the goods, in accordance with the electronic form specified in a public notice made under paragraph 4(a) of Schedule 1 to the Act, within the period of five working days ending with the day on which the qualifying traveller reasonably expects the goods will be imported into the United Kingdom.

(5) Notification of acceptance of the declaration is to be treated as occurring at the time that an HMRC officer is satisfied that the goods have been presented(4) to Customs on import.

(6) Notification of importation of the goods must be given with the Customs declaration.

(7) It is to be presumed that at the time of importation of the goods the qualifying traveller has been notified of the liability to pay import duty.

(8) When required to do so by an HMRC officer, the qualifying traveller must produce evidence of compliance with paragraph (4).

(9) The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC.

(10) Regulation 43(1) (payment of import duty) applies as if for “period of 10 days beginning with the date” there were substituted “next working day”.

(11) In paragraph (1) and regulation 39B—

“excise duty” has the same meaning as in section 49 of the Act;

“small vehicle” has the same meaning as in section 108(1) of the Road Traffic Act 1988(5).

Voluntary advance electronic declarations by qualifying travellers: other chargeable goods

39B.— (1) This regulation applies in respect of goods other than personal gifts or non-commercial goods imported by an individual who is a qualifying traveller contained within the individual’s accompanied baggage or carried by a small vehicle driven by the individual, or in which the individual is a passenger, where—

(a) the value of the goods does not exceed £900;

(b) the weight of the goods does not exceed 1000 kg;

(c) the goods are not subject to excise duty;

(d) the goods are not specified as controlled goods in a notice published by HMRC; and

(e) the goods are imported into the United Kingdom at a specified location.

(2) HMRC must publish a notice specifying locations for the purposes of this regulation.

(3) A Customs declaration may be made for the free-circulation procedure in respect of the goods in accordance with the electronic form specified in a public notice made under paragraph 4(a) of Schedule 1 to the Act before the goods are imported into the United Kingdom.

(4) Notification of acceptance of the declaration is to be treated as occurring at the time that an HMRC officer is satisfied that the goods have been presented to Customs on import.

(5) Notification of importation of the goods must be given with the Customs declaration.

(6) Notification of discharge of the goods from the free-circulation procedure is to be treated as occurring at the time an HMRC officer is satisfied that the goods have been presented to Customs on import.

(7) When required to do so by an HMRC officer, the qualifying traveller must produce evidence of compliance with paragraph (3).

(8) The evidence provided must be of a type, and in a form, as specified in a notice published by HMRC. ”.

(20) After regulation 53 insert—

“Trade remedy repayment investigations

53A.— (1) Paragraph (2) applies where—

(a) a person has paid import duty attributable to the imposition of an anti-dumping amount or countervailing amount specified in a notice made by the Secretary of State under section 13 of the Act;

(b) the relevant dumping margin or amount of the subsidy has been eliminated or reduced to a level which is lower than the amount specified in the notice made by the Secretary of State under section 13 of the Act; and

(c) the application to conduct a repayment investigation under regulation 89 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019(6) was made no later than 6 months after the end of the importation period to which the application related.

(2) The amount of repayment determined to be due pursuant to regulation 89 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 at the conclusion of the repayment investigation is the amount which may be repaid.

(3) For the purposes of this regulation, an “importation period” is any continuous six-month period commencing on—

(a) the day after the date on which the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 commence;

(b) the day after the period in sub-paragraph (a) terminates; or

(c) the anniversary of the day in sub-paragraph (a) or (b).”.

(21) In regulation 86—

(a) in paragraph (1)(b), for “was treated” substitute “is treated”;

(b) in paragraphs (1)(c), (2)(c) and (3)(b), for “of the date” substitute “from the date” in each place;

(c) in paragraph (3)(b), insert a full-stop at the end;

(d) in paragraph (4)(a), for “references to conditions” substitute “reference to conditions”.

(22) In regulation 92(4), for “references to conditions” substitute “reference to conditions”.

(23) In regulation 94, in the definition of “guaranteeing association”, for “maybe” substitute “may be”.

(24) After regulation 105 insert—

“Goods not regarded as domestic goods: goods in UK sector of the continental shelf

105A.— (1) For the purposes of Part 1 of the Act, goods put to a specified authorised use in the UK sector of the continental shelf in accordance with regulation 33(3)(a) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018(7) are not to be regarded as domestic goods on the discharge of the authorised use procedure if the goods remain in the UK sector of the continental shelf.

(2) In paragraph (1), “the UK sector of the continental shelf” has the meaning given in regulation 33(7) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018(8).”.

(25) For regulation 131(1) substitute—

“(1) Paragraph (2) applies where—

(a) chargeable goods to be imported are carried by a RoRo vehicle which is boarded onto a train or vessel destined for a RoRo listed location; and

(b) the goods are not—

(i) goods that may be declared under—

(aa) regulation 26A (free-circulation procedure: goods imported at RoRo listed locations);

(bb) regulation 27 (temporary admission procedure miscellaneous goods – by conduct declarations), by virtue of paragraph (1)(b) or (1)(c) of that regulation; or

(cc) regulation 27A (temporary admission procedure: goods imported at RoRo listed locations); or

(ii) imported by an entity designated as a universal service provider under section 35(1) of the Postal Services Act 2011(9).”.

(26) In regulation 137(1)(b) and (c), for “take of” substitute “take” in both places.

(27) In regulation 151, for “the transit” substitute “a transit”.

(28) In regulation 155(2)—

(a) after “UCC applies;” insert “or”;

(b) for sub-paragraph (f) substitute—

“(f) where the goods are subject to a special procedure, on 29th March 2020.”;

(c) omit sub-paragraph (g).

(29) In regulation 158(5), for “Union that” substitute “Union”.

(1)

S.I. 1990/2167. There are amending instruments, but none is relevant.

(2)

Inserted by regulation 8(3)(d) of these Regulations.

(3)

“The free-circulation procedure” is defined in section 3 of the Taxation (Cross-border Trade) Act 2018 (c. 22).

(4)

See section 34 of the Taxation (Cross-border Trade) Act 2018 on presentation of goods.

(5)

1988 c. 52; the definition of “small vehicle” was inserted by S.I. 1996/1974.

(6)

S.I. 2019/450.

(7)

Regulation 33(3)(a) is amended by regulation 7(8) of these Regulations.

(8)

Regulation 33(7) is inserted by regulation 7(9) of these Regulations.

(9)

2011 c. 5. There is an amendment to section 35, but it is not relevant.