8.—(1) The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 M1 are amended as follows.
(2) In regulation 5 (amendment of the import duty regulations)—
(a)after paragraph (6) insert—
“(6A) In regulation 29B(4)(b) (persons eligible to complete Part 1 of the transitional EIDR simplified Customs declaration process), the reference to a “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.
(6B) In regulation 29C(6) (transitional EIDR simplified Customs declaration process), references to “established in the United Kingdom” shall be read as references to established in the United Kingdom or the Isle of Man.
(6C) In regulation 31(8)(c) (persons authorised to use the simplified Customs declaration process), 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.
(6D) In regulation 37(7)(c) (persons authorised to use the EIDR procedure), 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.”;
(b)omit paragraph (7).
Commencement Information
I1Reg. 8 in force at 29.10.2020, see reg. 1(3)(f)
Marginal Citations
M1S.I. 2019/385, amended by S.I. 2020/967.