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The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 385
- Regulation 6
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6.—(1) The Customs (Export Duty) (EU Exit) Regulations 2019 M1 are modified as follows.
(2) In [F1regulation 2 (general interpretive provisions) ], “qualifying [F2departing] departing traveller” shall be read as follows—
““qualifying traveller” means an individual who—
(a)is resident in the United Kingdom or the Isle of Man and is departing for a temporary stay outside the United Kingdom and Isle of Man; or
(b)is not resident in the United Kingdom or the Isle of Man and is departing after a temporary stay in the United Kingdom.”.
[F3(2A) In regulation 8(3) (goods not required to be exported in accordance with the applicable export provisions)—
(a)in sub-paragraph (a) the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man,
(b)in sub-paragraph (b) the reference to “established the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man, and
(c)in sub-paragraph (c)(ii) the reference to “goods which were supplied without payment of excise duty in an export shop in the United Kingdom in accordance with the Excise Goods (Export Shops) Regulations 2000” shall be read as including goods which were supplied without payment of excise duty in an export shop in the Isle of Man in accordance with equivalent legislation which is in force in the Isle of Man.]
(3) In regulation 12 (eligibility of persons to make export declarations), in paragraph (2)(b), the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man.
(4) In regulation 56 (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.
F4(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in reg. 6(2) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 5(2)(a); S.I. 2020/1643, reg. 2, Sch.
F2Words in reg. 6(2) substituted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 5(2)(b); S.I. 2020/1643, reg. 2, Sch.
F3Reg. 6(2A) inserted (31.12.2020) by The Customs (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1552), regs. 1(2), 5(3); S.I. 2020/1643, reg. 2, Sch.
F4Reg. 6(5) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 15(3); S.I. 2020/1643, reg. 2, Sch.
F5Reg. 6(6) omitted (31.12.2020) by virtue of The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 15(3); S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 6 not in force at made date, see reg. 1(2)
I2Reg. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
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