The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019

5.—(1) The Customs (Import Duty) (EU Exit) Regulations 2018 M1 are modified as follows.

(2) In regulation 2 (interpretation), the definition of “qualifying traveller” shall be read as follows—

““qualifying traveller” means an individual who—

(a) is not resident in the United Kingdom or the Isle of Man and is arriving in the United Kingdom for a temporary stay; or

(b) is resident in the United Kingdom or the Isle of Man and is returning after a temporary stay outside the United Kingdom and the Isle of Man;”.

(3) For the purposes of those Regulations, references in the Oral or By conduct list M2 to “the United Kingdom or “UK” shall be read as including references to the Isle of Man.

(4) In regulation 15 (eligibility of persons to make Customs declarations: UK establishment), the reference to “established in the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man.

(5) In regulation 20 (temporary admission procedure: musical instruments, packaging, broadcast equipment and disaster relief material)—

(a) in paragraphs (1)(b) and (2)(c) the references to “the United Kingdom” shall be read as references to the United Kingdom or the Isle of Man,

(b) in paragraph (2)(a)(i) the reference to “applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man, and

(c) in paragraph (2)(a)(ii) and (b), the references to “the United Kingdom” shall be read as references to the United Kingdom and the Isle of Man.

(6) In regulation 27(1) (temporary admission procedure: miscellaneous goods), references to “the United Kingdom” shall be read as references to the United Kingdom or the Isle of Man.

[F1 (6A) In regulation 29B(4)(b) (persons eligible to complete Part 1 of the transitional EIDR simplified Customs declaration process), the reference to a “Customs obligation” shall be read, where relevant, as including a reference to any obligation or requirement imposed by or under equivalent legislation which is in force in the Isle of Man.

(6B) In regulation 29C(6) (transitional EIDR simplified Customs declaration process), references to “established in the United Kingdom” shall be read as references to established in the United Kingdom or the Isle of Man.

(6C) In regulation 31(8)(c) (persons authorised to use the simplified Customs declaration process), the reference to “established in the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man.

(6D) In regulation 37(7)(c) (persons authorised to use the EIDR procedure), the reference to “established in the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man.]

F2 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) In regulation 41 (discharge of liability to import duty), in paragraph (1)(d)—

(a) the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man, and

(b) the reference to “the applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man.

(9) In regulation 43 (payment of import duty), in paragraph [F3 (10)], the reference to “established in the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man.

(10) In regulation 62 (determinations to grant applications)—

(a) in paragraph (6)(b), the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man, and the reference to “the applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man, and

(b) in paragraph (7), the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man and the reference to “the applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man.

(11) In regulation 67 (defective and non-compliant chargeable goods: required conditions), in paragraph (2)(a)(ii), the reference to —

(a) “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man, and

(b) “the applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man.

(12) In regulation 80 (residence or establishment in the United Kingdom), the references to “established in the United Kingdom” shall be read as references to established in the United Kingdom or the Isle of Man.

(13) In regulation 99 (specified amount: reduced amounts and waivers in relation to comprehensive guarantees), in paragraph (1A)(a) M3 , the reference to “a Customs obligation” shall be read, where relevant, as including a reference to any obligation or requirement imposed by or under equivalent legislation which is in force in the Isle of Man.

F4 (14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(15) In regulation 155(2)(b) (cessation of effect of the EUCL), the reference to “goods from the United Kingdom” shall be read a reference to goods from the United Kingdom or the Isle of Man.

(16) In regulation 156 (goods located outside the United Kingdom)—

(a) in paragraph (1), the reference to “non-Union goods imported into the United Kingdom” shall be read as a reference to non-Union goods imported into the United Kingdom or non-Union goods moved from the Isle of Man to the United Kingdom,

(b) in paragraph (1)(b), the reference to “goods are located outside the United Kingdom” shall, for the purposes of sub-paragraph (a)(i), be read as a reference to goods located outside the United Kingdom and the Isle of Man, and

(c) in paragraph (3), the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man.

F5 (17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 5(6A)-(6D) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 8(2)(a)

F2 Reg. 5(7) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 8(2)(b)

F3 Word in reg. 5(9) substituted (31.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(5)(d), 9; S.I. 2020/1643, reg. 2, Sch.

F4 Reg. 5(14) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 15(2); S.I. 2020/1643, reg. 2, Sch.

F5 Reg. 5(17) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 15(2); S.I. 2020/1643, reg. 2, Sch.

Commencement Information

I1 Reg. 5 not in force at made date, see reg. 1(2)

I2 Reg. 5(1) in force at 8.4.2019 for specified purposes by S.I. 2019/819, reg. 3(c)

I3 Reg. 5(1) in force in so far as not already in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

I4 Reg. 5(2)-(6)(8)-(12)(15) in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

I5 Reg. 5(7)(13) in force at 8.4.2019 by S.I. 2019/819, reg. 3(c)

Marginal Citations

M1 S.I. 2018/1248 as amended by S.I. 2019/326.

M2 “Oral or by Conduct list” is defined in regulation 14 of the Customs (Import Duty) (EU Exit) Regulations 2018 as the document entitled “List of Goods Applicable to Oral and By Conduct Declarations, version 1, dated 27 November 2018. The document is available electronically from https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal. A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

M3 Paragraph (1A) was inserted into regulation 99 of S.I 2018/1248 by regulation 12(3)(b) of S.I. 2019/326.