4.

(1)

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 M1 are modified as follows.

(2)

In regulation 2 (interpretation), the definition of “qualifying traveller” shall be read as follows—

““qualifying traveller” means an individual who—

(a)

is not resident in the United Kingdom or the Isle of Man and is arriving in the United Kingdom for a temporary stay; or

(b)

is resident in the United Kingdom or the Isle of Man and is returning after a temporary stay outside the United Kingdom and the Isle of Man;”.

(3)

For the purposes of those Regulations, references to “the United Kingdom” in “the temporary admission document”M2, shall be read as including references to the Isle of Man.

(4)

In regulation 9 (eligibility for authorisation or approval), in paragraph (1)(a), the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man.

(5)

In regulation 21(2)(a) (authorisation to declare goods for an inward processing procedure), the reference to “F1Great Britain” shall be read as a reference to F2Great Britain or the Isle of Man.

(6)

In regulation 26 (temporary export of goods released to an inward processing procedure)—

(a)

the reference to “applicable export provisions” in paragraph (1) shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man, and

(b)

the references to “F3Great Britain” in paragraphs (2)(a), (4)(a) and (b) shall be read as references to F3Great Britain and the Isle of Man.

(7)

In regulation 33 (authorisation to declare goods for an authorised use procedure), in paragraph (3)(a), the reference to “F4 Great Britain” shall be read as a reference to F4 Great Britain or the Isle of Man.

(8)

In regulation 36 (eligibility – temporary admission procedure)—

(a)

in paragraph (1)(a), the reference to “established outside the United Kingdom” shall be read as a reference to established outside the United Kingdom and the Isle of Man, and

(b)

in paragraph (1)(b), the reference to “established in the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man.

(9)

In regulation 37 (authorisation to declare goods for a temporary admission procedure) in paragraph (1)(b)—

(a)

the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man, and

(b)

the reference to “the applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man.

(10)

In regulation 39 (specified goods), the F5reference to “the United Kingdom” shall be read as F6 a reference to the United Kingdom or the Isle of Man F7and the reference to Great Britain shall be read as a reference to Great Britain or the Isle of Man.

(11)

In regulation 42(5)(b) (transfer of rights and obligations), the reference to “established in the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man.

(12)

In regulation 43 (discharge of a special Customs procedure – supplementary provision), in paragraph (4)(b)—

(a)

in paragraph (i), the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man and the reference to “the applicable export provisions” shall be read, where relevant, as a reference to the applicable export provisions in force in the Isle of Man, and

(b)

in paragraph (iii), the reference to “another Customs procedure” shall be read as including, where relevant, a reference to a Customs procedure in force in the Isle of Man.

(13)

In regulation 47 (treatment of goods), in paragraph (6), both references to “the United Kingdom” shall be read as references to the United Kingdom or the Isle of Man.