The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020

PART 2 Modified Export Controls

Modified export controls

2.—(1) Provision corresponding to regulation 54(6) and (7) of the Customs (Export) (EU Exit) Regulations 2019(1) applies to goods for export from a location mentioned and described in paragraph (2).

(2) So, for the purposes of paragraph (1) above, that regulation 54(6) must be understood as—

“(6) A notification of export of goods is deemed to have been given in respect of goods declared for a common export procedure which were carried to, and are to be exported from, a location(2)—

(a) other than a RoRo listed location as described in regulation 52, and

(b) from where use is not made, for the purposes of these Regulations regarding the export, of a computerised inventory control system linked to at least one of the two HMRC(3) computer systems respectively known as the Customs Handling of Import and Export Freight (“CHIEF”) and the Customs Declaration Service (“CDS”).”.

(3) Provision corresponding to regulation 129, 130(1), 131(4), 131(7) and 131(8) of the Customs (Import Duty) (EU Exit) Regulations 2018 applies in relation to the export declaration in regulation 54(1) of the Regulations mentioned in paragraph (1) above.

(4) So, for the purposes of paragraph (3) above, that regulation 131(4) must be understood as—

“(4) Where regulation 54 of the Customs (Export) (EU Exit) Regulations 2019 applies in respect of goods carried by a RoRo vehicle, evidence of compliance with regulation 10(1) of those Regulations must be produced to an HMRC officer, when required to do so, by a person in possession or control of the RoRo vehicle.”.

(1)

S.I. 2019/108. Relevant amending instruments are S.I. 2019/486, 2019/1215, 2019/1346.

(2)

A list of these locations will be published by HM Revenue and Customs at https://www.gov.uk and a hard copy is available free of charge from them at 100 Parliament Street, London SW1A 2BQ.

(3)

Her Majesty’s Revenue and Customs, see the Taxation (Cross-border Trade) Act 2018, section 37(1).