Search Legislation

The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019

 Help about what version

What Version

 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made).

Amendment of Part 10

This section has no associated Explanatory Memorandum

12.—(1) In regulation 97 (single and comprehensive guarantees)—

(a)in paragraph (4), in the words before paragraph (a) before “A person may” insert “Subject to paragraph (6)”;

(b)after paragraph (5) insert—

(6) A person may be authorised to give a comprehensive guarantee, even if the person does not meet the eligibility criteria in paragraph (4)(b) to (d), if the person only intends to give a comprehensive guarantee for the purposes of regulation 31(2)(c), 37(3)(b) or 43(3)(b)(ii), or paragraph 15(5) of Schedule 4 to the Act.

(7) An authorisation given under paragraph (6) is subject to the condition that the person may only give a comprehensive guarantee for the purposes specified in paragraph (6)..

(2) In regulation 98 (specified amount)—

(a)in paragraph (2) before “If the amount” insert “Subject to paragraph (2A)”;

(b)after paragraph (2) insert—

(2A) If the amount of the liability or potential liability to import duty exceeds the specified amount of the guarantee before 1 July 2019 the person liable or potentially liable to that import duty must notify HMRC on 1 July 2019 or as soon as practicable after that date.;

(c)in paragraph (3) before “HMRC may by notice” insert “Subject to paragraph (4)”;

(d)after paragraph (3) insert—

(4) Where paragraph (2A) applies, HMRC may only amend the specified amount with effect from a date after 30th June 2019..

(3) In regulation 99 (specified amount: reduced amounts and waivers in relation to comprehensive guarantees)—

(a)in paragraph (1), before “HMRC must approve” insert “Subject to paragraph (1A)”;

(b)after paragraph (1) insert—

(1A) HMRC must not approve a reduction in the specified amount under paragraph (1) unless—

(a)the person, and any directors or senior employees of that person, have not been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an HMRC officer is—

(i)a serious breach having regard to the circumstances, nature and number of breaches; and

(ii)relevant to the suitability of that person to give a reduced comprehensive guarantee;

(b)the person, and any directors or senior employees of that person, have no criminal conviction which in the opinion of an HMRC officer is—

(i)serious having regard to the type of conviction; and

(ii)relevant to the suitability of that person to give a reduced comprehensive guarantee; and

(c)the person is—

(i)a regular user of the Customs procedure in relation to which the comprehensive guarantee will be used;

(ii)in the opinion of an HMRC officer, a suitable person to give a reduced comprehensive guarantee taking account of that person’s financial standing and practical experience; or

(iii)approved as an operator of a temporary storage facility.

(1B) For the purposes of paragraph (1A)(c)(i), a person is a regular user of a Customs procedure if that person has used that procedure on at least three occasions in the 12 month period preceding the application for authorisation.;

(c)for paragraph (2)(a) substitute—

(a)meets the conditions in—

(i)paragraph (1); and

(ii)paragraph (1A); and;

(d)for paragraph (3)(a) substitute—

(a)meets the conditions in—

(i)paragraphs (1) and (2)(b); and

(ii)paragraph (1A);;

(e)in paragraph (4) for “paragraphs (2) and (3)” substitute “paragraphs (2)(a)(i) and (b) and (3)(a)(i) and (b) to (f)”.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources