PART 1Introductory Provisions

Savings for the purposes of the EU withdrawal agreement3.

(1)

Where Part Three of the EU withdrawal agreement provides for customs legislation to apply in relation to goods in the United Kingdom on or after IP completion day the cessation or amendment of that legislation under Schedule 7 to the Act does not apply; and for these purposes only—

(a)

provision corresponding to that made by or under section 5 of the European Communities Act 1972 M1 has effect so far as relevant to Article 49 of that agreement; and

(b)

domestic customs legislation, as it has effect immediately prior to IP completion day, continues to have effect on and after IP completion day for the purposes of enforcing and collecting a customs debt or fulfilling an obligation in accordance with that agreement.

(2)

In this regulation —

  • “customs legislation”, without more, means—

    1. (a)

      the legislation listed at Article 5(2) of the UCC; and

    2. (b)

      domestic customs legislation;

  • “domestic customs legislation” means provision contained in or made under—

    1. (a)

      the Customs and Excise Duties (General Reliefs) Act 1979; M2

    2. (b)

      the Customs and Excise Management Act 1979 M3;

    3. (c)

      Part 1 of the Finance Act 1994 M4;

    4. (d)

      Part 3 of the Finance Act 2003 M5; and

    5. (e)

      the Borders, Citizenship and Immigration Act 2009 M6.