The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019

Amendment of Part 4 U.K.

9.—F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) In regulation 31 (persons authorised to use the simplified Customs declaration process)—

(a) in paragraph (2)—

(i) for “paragraph (4)” substitute “ paragraphs (4) and (4A) and regulation 37A ”;

(ii) in sub-paragraph (b), after the semi-colon omit “and”;

(iii) at the end of sub-paragraph (c) insert “ ; and ”;

(iv) after sub-paragraph (c) insert—

“(d) is approved to defer payment of a liability to import duty in accordance with regulation 43.”;

(b) after paragraph (4) insert—

“(4A) A person may be authorised as an authorised declarant on or before 30th June 2019 even if the person does not meet the eligibility criterion in paragraph (2)(c).”;

F2 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) after paragraph (7) insert—

“(8) A Customs agent may use the simplified Customs declaration process if—

(a) the agent is an authorised declarant; F3 ...

(b) the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration [F4 ; and]

[F5 (c) the principal is established in the United Kingdom.”].

F6 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In regulation 37 (persons authorised to use the EIDR procedure)—

(a) in paragraph (1)—

(i) after “a person” insert “ (“an authorised EIDR declarant”) ”;

(ii) omit “only”;

(b) omit paragraph (2);

(c) in paragraph (3)—

(i) in the words before paragraph (a), before “The eligibility criteria” insert “ Subject to paragraph (3A) and regulation 37A, ”;

(ii) at the end of paragraph (a), after the semi-colon omit “and”;

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

(iv) after paragraph (b) insert—

“(c) is approved to defer payment of a liability to import duty in accordance with regulation 43”;

(d) after paragraph (3) insert—

“(3A) A person may be authorised as an authorised EIDR declarant on or before 30th June 2019 even if the person does not meet the eligibility criterion in paragraph (3)(b).”;

(e) after paragraph (6) insert—

“(7) A Customs agent may use the EIDR procedure if—

(a) the agent is an authorised EIDR declarant; F7 ...

(b) the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration [F8 ; and]

[F9 (c) the principal is established in the United Kingdom.”].

F10 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 9(1) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(a)

F2 Reg. 9(2)(c) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(b)

F3 Word in reg. 9(2)(d) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(c)(i)

F4 Word in reg. 9(2)(d) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(c)(ii)

F5 Words in reg. 9(2)(d) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(c)(iii)

F6 Reg. 9(3) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(d)

F7 Word in reg. 9(4)(e) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(e)(i)

F8 Word in reg. 9(4)(e) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(e)(ii)

F9 Words in reg. 9(4)(e) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(e)(iii)

F10 Reg. 9(5) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(f)

Commencement Information

I1 Reg. 9(1)(2)(4)(5) in force at 21.3.2019 for specified purposes, see reg. 1(4)(a)

I2 Reg. 9(3) not in force at made date, see reg. 1(2)

I3 Reg. 9(2)(4) in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.