Crown Dependencies: modification of UK Customs provisions7.
(1)
Any provisions made under section 24 (rulings as to application of customs tariff or place of origin) of the Act by HMRC Commissioners by public noticeM1 shall apply to applications for rulings received from persons intending to import goods from outside any of the territories included in the United Kingdom-Crown Dependencies Customs union into Guernsey, Jersey or the Isle of Man (as the case may be) in the same way as those provisions apply to such applications from persons intending to import goods into the United Kingdom.
F1(2)
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(3)
Regulation 97 (single and comprehensive guarantees) of the Customs (Import Duty) (EU Exit) Regulations 2018 shall apply to persons established in any of the territories included in the United Kingdom-Crown Dependencies F2Customs union with the following modifications—
(a)
in paragraph (4)(a), the reference to “the United Kingdom” shall be read as a reference to the United Kingdom, the Isle of Man, Guernsey or Jersey, and
(b)
in paragraph (4)(b), the reference to “Customs obligation” shall be read, where relevant, as including a reference to any obligation or requirement imposed by or under equivalent legislation which is in force in the Isle of Man, Guernsey or Jersey.
F3(4)
In F4regulations 16C(2)(b), 16CA(2) and (5)(d) and 16E(1)(a)(i) of the Customs (Northern Ireland) (EU Exit) Regulations 2020 F5..., the reference to “established in the United Kingdom” shall be read as a reference to established in any of the territories included in the United Kingdom-Crown Dependencies Custom union.