The Customs (Amendment) (EU Exit) Regulations 2020

Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018 U.K.

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

(2) In regulation 16(c) M2 (goods excluded from section 2 to 4) for “regulation 22(4) or 22(4A) applies” substitute “ regulations 22(4) or (4A), 26E or 27E apply ”.

(3) In regulation 18(c)(ii) (free circulation procedure: non-commercial goods etc.) for “£900” substitute “ £1,500 ”.

(4) After regulation 26D (free-circulation procedure: goods imported at other listed locations) M3 insert—

“Free-circulation procedure: NATO forces

26E.— (1) A person who is a representative of NATO forces may make a Customs declaration for the free-circulation procedure in respect of goods by the conduct described in paragraph (2) if, at the time of import, full relief from import duty is available in respect of the goods to the NATO forces on whose behalf the declaration is made by virtue of the case described in section 37 of the UK Reliefs document M4 (returned goods relief).

(2) The conduct referred to in paragraph (1) is the submission of a NATO form 302 to the designated HMRC office in accordance with the requirements set out in a notice published under regulation 4(3) and (4).

(3) In this regulation—

“designated HMRC office” means the customs office designated in accordance with paragraph 2(1) of Schedule 4 to the Customs Transit Procedures (EU Exit) Regulations 2018;

“NATO forces” are those of the North Atlantic Treaty Organisation eligible to use form 302 as provided for in or under the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, done in London on 19th June 1951 M5 .”.

(5) After regulation 27D (temporary admission procedure: goods imported at other listed locations) M6 insert—

“Temporary admission procedure: NATO forces

27E.— (1) A person who is a representative of NATO forces may make a Customs declaration for a temporary admission procedure in respect of goods by the conduct described in paragraph (2) if, at the time of import, a relief from import duty is available in respect of the goods to the NATO forces on whose behalf the declaration is made.

(2) In this regulation—

(a) “NATO Forces” has the meaning given by regulation 26E(3);

(b) the conduct referred to in paragraph (2) is that described in regulation 26E(2).”

(6) In regulation 29 (customs declarations made by conduct: notification, acceptance and discharge) M7 —

(a) after paragraph (3B) insert—

“(3C) In relation to regulation 26E, the following are treated as occurring when the conduct described in regulation 26E(2) occurs—

(a) acceptance of the Customs declaration; and

(b) discharge of the goods from the free-circulation procedure.”;

(b) in paragraph (4) for “or (3B)” substitute “ , (3B) or (3C) ”;

(c) after paragraph (5C) insert—

“(5D) Where a Customs declaration for a temporary admission procedure is made by conduct as provided for by regulation 27E, acceptance of the Customs declaration is treated as occurring when the conduct described in regulation 27E(2) occurs.”;

(d) in paragraph (6) for “or (5C)” substitute “ , (5C) or (5D) ”.

(7) In Part 4, Chapter 3, Section 2 insert as regulation 37B—

“Fixed transport installations

37B.— (1) The notification required by regulation 4(1) is deemed given when the operator of a fixed transport installation makes an entry in that operator's commercial records certifying that the chargeable goods imported into the United Kingdom using that installation—

(a) have arrived at the operator's plant; or

(b) have been accepted into the distribution network for those goods.

(2) That operator or the consignee of those goods is deemed to be authorised under regulation 37(1) for the purposes of that importation as governed by this regulation—

(a) if that operator or consignee is established in the United Kingdom, and

(b) if the simplified Customs declaration in regulation 36(1) is for the free-circulation procedure.

(3) Regulation 37(7) applies in relation to that operator or consignee as if the words “as a direct agent” in sub-paragraph (b), and the words of sub-paragraph (c), are omitted.

(4) Regulations 36(2) and 37(1A) to (4), and (6), do not apply in the case of that operator or consignee.

(5) But to comply with the EIDR procedure in regulation 36(1), that operator or consignee must—

(a) make the Customs declaration in two parts comprising—

(i) a simplified Customs declaration which must be made as soon as practicable after the entry in records in paragraph (1), and

(ii) a supplementary Customs declaration which must be made not later than the fourth working day after the end of the month in which that entry is made (or, if the entry is made before 1^st July 2021, not later than the end of a period specified for this purpose in a notice M8 published by HMRC);

(b) comply with stipulations made in a notice published by HMRC for the purposes of this regulation and the goods in question, about—

(i) keeping records and making them available to an HMRC officer,

(ii) making declarations for appropriate time periods,

(iii) making declarations for given amounts of goods, and

(iv) the proper operation of the procedure.

(6) A notice in paragraph (5) may be modified, amended, replaced or withdrawn by a further such notice.

(7) An indirect agent M9 making the declaration in paragraph (5)(a) on behalf of the operator or consignee must comply with the stipulations mentioned in paragraph (5)(b).

(8) Where there is compliance with the EIDR procedure as modified by paragraphs (2) to (5)(a), the notifications by HMRC under paragraphs 11(1) and 17(4) of Schedule 1 to the Act are presumed given.

(9) An operator or consignee who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being covered by paragraph (2) in relation to any further such importation unless and until an HMRC officer makes a decision to permit resumption (but an officer may make a decision that the authorisation is not to resume).

(10) An agent M10 who breaches the EIDR procedure as modified by paragraphs (2) to (7) ceases being authorised under regulation 37(1), and the authorisation is revoked.

(11) A “fixed transport installation” for these purposes is a pipe-line described by section 65 of the Pipe-lines Act 1962 M11 or any technical means used for the continuous transport of electricity, gas or oil.

(12) This regulation only applies in relation to an importation if the operator or consignee so elects.

(13) Paragraphs (9) and (10) do not apply to any authorisation except for the purposes of this regulation.

(14) This regulation does not have effect in relation to an importation of goods into Northern Ireland.”.

(8) In regulation 101(1)(e)(i) (cases where no guarantee is required) M12 for “or 27D” substitute “ , 27D or 27E ”.

(9) In regulation 131(1)(b)(i) (RoRo: making of declarations) M13 —

(a) at the end of sub-paragraphs (bb) and (cc), after the semi-colons, omit “or”;

(b) after paragraph (cc) insert—

“(dd) regulation 26E (free-circulation procedure: NATO forces); or

(ee) regulation 27E (temporary admission procedure: NATO forces); or”.

(10) In regulation 131F(1)(b)(i) (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations) M14 —

(a) at the end of sub-paragraph (bb), after the semi-colon, omit “or”;

(b) after paragraph (cc) insert—

“(dd) regulation 26E (free-circulation procedure: NATO forces); or

(ee) regulation 27E (temporary admission procedure: NATO forces);”.

(11) After regulation 131F M15 insert—

“PART 13D U.K. Goods intended to be carried in a shuttle train

Goods intended to be carried in a shuttle train

131G.— (1) Regulation 131H applies to goods which are—

(a) intended to be carried in a shuttle train;

(b) imported by a qualifying traveller;

(c) contained within the individual's accompanied baggage;

(d) personal gifts or non-commercial goods; and

(e) not of a description specified in a notice published by HMRC made under this regulation.

(2) In this regulation “shuttle train” has the meaning given in Schedule 1 to the Channel Tunnel (International Arrangements) Order 1993 M16 ;

Goods intended to be carried in a shuttle train: making of declarations

131H.— (1) A Customs declaration must be made for the free-circulation procedure in respect of the goods by the time they are imported into the United Kingdom for the purpose of CEMA 1979.

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

(a) regulation 25 (free circulation procedure: miscellaneous goods);

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

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

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

(e) paragraph 1 of Schedule 1 (the common transit procedure) to the Customs Transit Procedures (EU Exit) Regulations 2018 M17 ;

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

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

Commencement Information

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

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

Marginal Citations

M1 S.I. 2018/1248. Relevant amending instruments are S.I.s 2019/326, 2019/486, 2019/1215, 2019/1346, 2020/1088 and 2020/1234

M2 Regulation 16(c) is prospectively amended by S.I. 2019/1346.

M3 Regulation 26D is prospectively inserted by S.I. 2020/1234.

M4 A definition of “UK Reliefs document” is inserted into regulation 14 of S.I. 2018/1248 by S.I.2020/1341.

M5 Available at https://www.nato.int/cps/en/natohq/official_texts_17265.htm. A hard copy may be inspected free of charge by arrangement with HM Revenue and Customs at 100 Parliament Street, London, SW1A 2BQ.

M6 Regulation 27D is prospectively inserted by S.I. 2020/1234.

M7 Paragraphs (3B) and (5C) are prospectively inserted by, and paragraphs (4) and (6) are prospectively amended by, S.I. 2019/1215.

M8 Any notice mentioned in this instrument will be published at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A hard copy may be obtained free of charge by arrangement with HM Revenue and Customs, 100 Parliament Street, London, SW1A 2BQ.

M9 See the Taxation (Cross-border Trade) Act 2018, section 21(1).

M10 See the Taxation (Cross-border Trade) Act 2018, section 21(1).

M11 1962 c. 58; section 65 was amended by the Energy Act 2011 (c. 16), Schedule 2, paragraph 6 and S.I. 2012/873 and by S.I. 2000/1937 and 2011/2305.

M12 Paragraph (1)(e)(i) is prospectively amended by S.I. 2020/1234.

M13 Paragraph (1) is prospectively substituted by S.I. 2019/486. Relevant amending instrument is S.I. 2020/1234.

M14 Regulation 131F is prospectively inserted by S.I. 2020/1234.

M15 Regulation 131F is prospectively inserted by S.I. 2020/1234

M16 S.I. 1993/1813. There are amending instruments but none of them are relevant.

M17 S.I. 2018/1258. Relevant amending instrument is S.I. 2019/486.