The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019

Amendment of the Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019U.K.

This section has no associated Explanatory Memorandum

8.—(1) The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2019 M1 are amended as follows.

(2) In regulation 2(4)—

(a)in the entry under the heading “Goods exported from RoRo listed locations” omit “at a place specified in a notice by HMRC”;

(b)after the entry under the heading “Goods exported from RoRo listed locations” insert—

Unaccompanied goods
The Customs (Export) (EU Exit) Regulations 2019

Regulation 54B(1) M2

Where goods are exported on a through train from St Pancras International goods must be made available for examination—

(a) in cases specified in a notice which may be given by HMRC; or

(b) if an HMRC officer requires that the goods are available for examination.

The person who made the export declaration (E) or (where applicable) a person who has been secured by E to make the goods available for examination on E's behalf.£2,500..

Commencement Information

I1Reg. 8 not in force at made date, see reg. 1(2)

I2Reg. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1S.I. 2019/148. The relevant amending instrument is S.I. 2019/486.

M2Regulation 54B is inserted by regulation 7(10) of these Regulations.