The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019

Crown Dependencies: modification of UK Customs provisions

7.—(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 notice(1) 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.

(2) For the purposes of paragraph (1) “the United Kingdom-Crown Dependencies Custom union” means, collectively, the customs union arrangements which were specified in the Exchange of Letters and the Arrangements referred to in the following Orders in Council—

(a) The Crown Dependencies Customs Union (Isle of Man) (EU Exit) Order 2019(2);

(b) The Crown Dependencies Customs Union (Guernsey) (EU Exit) Order 2019(3);

(c) The Crown Dependencies Customs Union (Jersey) (EU Exit) Order 2019(4).

(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 Custom 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.

(1)

Public notices made under the Taxation (Cross-border Trade) Act 2018 will be made available at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal and hard copies will be made is available for inspection, free of charge, at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

(2)

S.I. 2019/257.

(3)

S.I. 2019/254.

(4)

S.I. 2019/256.