Amendment of the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 20199

1

The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 201936 are amended as follows.

2

In regulation 6 (declarations, trade remedies, cessation of EU customs law)—

a

in paragraph (13) in the text inserted as regulation 33(2C) and 33(2D), for “April” in each place it occurs substitute “November”;

b

omit paragraph (16);

c

in paragraph (20) for paragraph (3) of new regulation 53A substitute—

3

For the purposes of this regulation—

a

an “importation period” is any continuous six month period commencing on—

i

the day after the date on which the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 201937 commence;

ii

the day after the period in paragraph (i) terminates;

iii

the anniversary of the day in paragraphs (i) or (ii);

b

a “notice made by the Secretary of State under section 13 of the Act” includes a notice made by the Secretary of State under—

i

regulation 96A(1) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019;

ii

regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.

3

In regulation 8(3)(d) in the text inserted after paragraph 4(1) omit “(but not the guarantee)”.

4

For regulation 9(5) substitute—

5

In regulation 8(1) for “(7)” substitute “(7D)”.