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

Amendment of Part 4U.K.

This section has no associated Explanatory Memorandum

9.—F1(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) In regulation 31 (persons authorised to use the simplified Customs declaration process)—

(a)in paragraph (2)—

(i)for “paragraph (4)” substitute “ paragraphs (4) and (4A) and regulation 37A ”;

(ii)in sub-paragraph (b), after the semi-colon omit “and”;

(iii)at the end of sub-paragraph (c) insert “ ; and ”;

(iv)after sub-paragraph (c) insert—

“(d)is approved to defer payment of a liability to import duty in accordance with regulation 43.”;

(b)after paragraph (4) insert—

“(4A) A person may be authorised as an authorised declarant on or before 30th June 2019 even if the person does not meet the eligibility criterion in paragraph (2)(c).”;

F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)after paragraph (7) insert—

“(8) A Customs agent may use the simplified Customs declaration process if—

(a)the agent is an authorised declarant; F3...

(b)the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration[F4; and]

[F5(c)the principal is established in the United Kingdom.”].

F6(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In regulation 37 (persons authorised to use the EIDR procedure)—

(a)in paragraph (1)—

(i)after “a person” insert “ (“an authorised EIDR declarant”) ”;

(ii)omit “only”;

(b)omit paragraph (2);

(c)in paragraph (3)—

(i)in the words before paragraph (a), before “The eligibility criteria” insert “ Subject to paragraph (3A) and regulation 37A, ”;

(ii)at the end of paragraph (a), after the semi-colon omit “and”;

(iii)at the end of paragraph (b) insert “ ; and ”;

(iv)after paragraph (b) insert—

“(c)is approved to defer payment of a liability to import duty in accordance with regulation 43”;

(d)after paragraph (3) insert—

“(3A) A person may be authorised as an authorised EIDR declarant on or before 30th June 2019 even if the person does not meet the eligibility criterion in paragraph (3)(b).”;

(e)after paragraph (6) insert—

“(7) A Customs agent may use the EIDR procedure if—

(a)the agent is an authorised EIDR declarant; F7...

(b)the agent intends to act as a direct agent on behalf of the principal of the agent in making the Customs declaration [F8; and]

[F9(c)the principal is established in the United Kingdom.”].

F10(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Reg. 9(1) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(a)

F2Reg. 9(2)(c) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(b)

F3Word in reg. 9(2)(d) omitted (29.10.2020) by virtue of The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(c)(i)

F4Word in reg. 9(2)(d) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(c)(ii)

F5Words in reg. 9(2)(d) inserted (29.10.2020) by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(3), 6(2)(c)(iii)