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6.—(1) The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019(1) are amended as follows.
(2) In regulation 6—
(a)in paragraph (4)(b) for the text inserted as paragraph (5) substitute—
“(5) A Customs declaration may not be made orally where—
(a)the goods—
(i)are imported at a RoRo listed location; and
(ii)are carried by a RoRo vehicle; or
(b)the goods are unaccompanied chargeable goods imported at an other listed location.”;
(b)in the text inserted as paragraph (1B) by paragraph (6)(6)(b) for “or the Oral or By conduct list” substitute “of the Oral or By conduct list”;
(c)omit paragraph (8)(a);
(d)for the words substituted by paragraph (8)(b)(ii) substitute—
“by the conduct described in—
(a)where the goods are imported at a RoRo listed location, regulation 25(3A);
(b)where the goods are imported at an other listed location, regulation 25(3B); or
(c)in any other case, regulation 25(2).”;
(e)in paragraph (10)(a), in the text substituted for paragraph (2)—
(i)in the words before sub-paragraph (a) for “and 26A” substitute “, 26A and 26D”
(ii)at the end of sub-paragraph (a)(ii) omit “or”;
(iii)at the end of sub-paragraph (a)(iii) after the semi-colon for “and” substitute “or”;
(iv)after sub-paragraph (a)(iii) insert—
“(iv)on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 25(3B)(b); and”;
(v)in sub-paragraph (b)(iii) after “RoRo listed location” insert “or other listed location”;
(f)in paragraph (10)(c), in the text inserted as paragraph (5A)—
(i)in the words before sub-paragraph (a) for “or 27A” substitute “, 27A or 27D”;
(ii)at the end of sub-paragraph (a)(i) omit “or”;
(iii)at the end of sub-paragraph (a)(ii) after the semi-colon insert “and”;
(iv)after sub-paragraph (a)(ii) insert—
“(iii)on loading goods, or allowing goods to be loaded, onto a vehicle in accordance with regulation 23(3B)(b);”;
(v)in sub-paragraph (b)(ii) after “RoRo listed location” insert “or other listed location”;
(g)in paragraph (25), in the text to be substituted for paragraph (1), in sub-paragraph (b)(i)(bb) for “(1)(b) or (1)(c)” substitute “(1)(b) or (c) or (3)”.
(3) In regulation 10(2), in the text to be inserted, for “or (3AA)”(2) substitute “, (3AB) or (3AC)”.
S.I. 2019/486, amended by S.I. 2019/1215. There are other amending instruments, but none is relevant.
Words “or (3AA)” inserted by S.I. 2019/1215.
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